Page 257 - ELT_1_1st April 2020_Vol 372_Part

2020 ] COMMISSIONER OF CUSTOMS, BANGALORE v. TILE ITALIA MOSAICS PVT. LTD. 143

2020 (372) E.L.T. 143 (Tri. - Bang.)
IN THE CESTAT, SOUTH ZONAL BENCH, BANGALORE
S/Shri S.S. Garg, Member (J) and P. Anjani Kumar, Member (T)
COMMISSIONER OF CUSTOMS, BANGALORE
Versus
TILE ITALIA MOSAICS PVT. LTD.
Final Order No. 20949/2018, dated 9-7-2018 in Appeal No. C/485/2007-DB
1
Tiles - Anti-dumping duty on polished porcelain/vitrified floor tiles
imported from Sri Lanka - Sri Lankan supplier importing semi-finished tiles
from China and after polishing and sizing thereof exporting to India - Such
tiles considered to have originated from Sri Lanka and not from China and not
liable to Anti-dumping duty under Notification No. 73/2003-Cus. [paras 2, 4]
Appeal dismissed
CASE CITED
Tile Italia Mosaics Pvt. Ltd. v. Commissioner — 2007 (208) E.L.T. 437 (Tribunal)
— Followed ................................................................................................................................... [Paras 4, 5]
REPRESENTED BY : Dr. J. Harish, Dy. Commissioner (AR), for the Ap-
pellant.
[Order per : S.S. Garg, Member (J)]. - The presant appeal has been filed
by the Revenue against the impugned order dated 31-5-2007 passed by the
Commissioner (Appeals) whereby the Commissioner (Appeals) has set aside the
Order-in-Original No. 150/2006-3C, dated 20-9-2006.
2. Briefly the facts at the present case are that the respendents imported
two consignments of polished Porcelain/Vitrified Floor tiles of size 600x600 mm,
10mm thickness supplied by M/s. Sprint Tiles Exports (Pvt.) Ltd. (the supplier),
Colombo, Sri Lanka, and filed two Bills of Entry No. 114152, dated 19-1-2006 and
No. 115854, dated 17-2-2006, which was supported by the suppliers commercial
invoice/packing list and also the certificate of origin issued by The Ceylon
Chambers of Commerce, Colombo. The respondents sought classification of the
goods under CTH 6907 90 10. They cleared the goods on payment of duties of
Customs. The Sri Lankan Customs vide their letter dated 22-12-2004 confirmed to
the Deputy Director, DRI, Chennai that the supplier imports the semi-finished
tiles from the Peoples Republic of China (China for short), thereupon the semi-
finished tiles are processed for polishing and sizing at the supplier’s premises in
Sri Lanka and that the tiles so imported by the supplier are rightly classifiable
under 6907 90 90 of HSN and not under 6904 90 09 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 classification purpose. The Department issued a show cause notice for
finally assessing the Bill of Entry demanding differential duty denying the bene-
fit of Notification No. 72/2005-Cus., dated 22-7-2005 and also demanding the
anti-dumping duty under Notification No. 73/2003-Cus. dated 1-5-2003 as it ap-
peared that the impugned goods were originated in China and not in Sri Lanka
________________________________________________________________________
1 In appeal against this order, notice was issued by Supreme Court in 2020 (372) E.L.T. A29
(S.C.).
EXCISE LAW TIMES  1st April 2020  305