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2017 (12) TMI 176 - AT - CustomsClassification of imported goods - whether the metal rims found in the two containers of the total consignment are required to be considered as waste and scrap or the same have to be held as metallic rims usable in the motor-vehicles? - Held that: - it is for the assessee to test the veracity of the statement, procured by the Revenue, on which they intend to rely. Revenue cannot decide as to whether the cross-examination is useful to the assessee or not. As such, when there are two contra reports of two different Chartered Engineers, the benefit has to go to the assessee rather than to the Revenue, who by adopting a favourable report, cannot hold against the assessee. Except for making a bald declaration that there was deliberate mis-declaration by the importer, there is no evidence on record to show that the appellant knew about the presence of old and refurbished metallic rims in the two containers. All the documents issued by the foreign supplier are only reflecting that the waste and scrap has been imported by him - Revenue has not pointed out to any evidence to establish the knowledge on the part of the importer. As such, such mutilation request made by the appellant should have been accepted by the authorities. The appellant have produced evidence on record that the said rims were actually used by them in the furnace in their factory. Photographs stands produced showing such use along with a certificate of their Chartered Accountant, declaring that the rims in question were consumed for manufacturing of steel ingots on 18.08.2011 and 31.03.2012. Such certificate of the Chartered Accountant has neither been questioned nor doubted by the lower authorities - In the face of such an evidence of use of the rims in the furnace, the Revenue's case that the same are re-usable and serviceable items, cannot stand. Appeal allowed - decided in favor of appellant.
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