TaxTMI 
TaxTMI 
2020 (1) TMI 643
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....njani Kumar Briefly stated the facts of the case that the appellants had imported "ceramic tiles (polished vitrified and porcelain tiles size 600mmX600mm" and filed a Bill of Entry No.207014 dt. 5/9/2007; the invoice was raised by M/s. Foshan Lungo Ceramics Co. Ltd. through M/s. Enterprise Trading FZE, UAE. The goods were cleared allowing the benefit of Notification No.95/2006-Cus. dt. 08/09/200....
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....d as per the Notification. On a review made by Committee of Commissioners, Revenue has filed this appeal. 2. Learned AR for the Department has reiterated the findings in the Order-in-Original and the Review Order. The contention of the learned AR was that examination report clearly indicated M/s.Nanhai Shangyuan Construction Ceramic Co. Ltd. PRC to be the manufacturer and copy of the same was gi....
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....of which show M/s.M/s.Heyuan Wanfeng Ceramics Co. Ltd. PRC, as the manufacturer, M/s. Foshan Lungo Ceramics Co. Ltd. as exporter and M/s. Enterprise Trading FZE, UAE as the trader. Learned Commissioner(Appeals) however has not given any findings on the examination report except saying that as per appellants, the examination report was not given at the time of clearance. Further, it is also not for....