2018 (8) TMI 1299

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....sioner (AR) For the Appellant None For the Respondent ORDER Per: S.S GARG The present appeal has been filed by the Revenue against the impugned order dt. 31/05/2007 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has set aside the Order-in-original No. 150/2006-JC dt. 20/09/2006. 2. Briefly the facts of the present case are that the respondents imported two c....

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....sed for polishing and sizing at the supplier's premises in Sri Lank and that the tiles so imported by the supplier are rightly classifiable under 69079090 of HSN and not under 69049009 of HSN as entered by them and that they do not import raw materials for manufacture of Porcelain tiles, but simply import semi-finished tiles which has the essential character of a finished tile for classificati....

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....d the goods have been produced or manufactured in Sri Lanka. The lower authority ordered final assessment by levying antidumping duty / interest and imposed penalty holding that the imported goods originated in China. Aggrieved by the order of assessment passed by the lower authority, appellant filed appeal before the Commissioner, who allowed the appeal of the assessee. Hence the present appeal b....

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..../2006 in appeal No. C/53/2006 [Reported in 2007(208) ELT 437 (Tri. Ban.)], has taken a decision in favour of the assessee. In para 4 of the order, the Tribunal has held as under :- 4. On a careful consideration and perusal of facts sent by the Sri Lankan Customs to the DD, DRI, which is relied by the Revenue, it is seen that raw materials namely rough silicons earth bricks imported from China h....