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2009 (8) TMI 899

..... espondent. ORDER As per facts on record, the appellants imported 97.78 MTs of the goods declared as Heavy Melting Scrap and accordingly filed Bill of Entry on 1-9-04 declaring the value of the same as Rs. 9,00,052/-. The said goods were purchased by the appellant on high sea sale basis. On examination of the same, the goods were found to be old, used, discarded automobile vehicle and their parts i .....

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..... d before Commissioner (Appeals). Hence, the present appeal. 3. The issue to be decided in the present appeal is as to whether the goods imported by the appellant in the shape of old, used, discarded vehicles and their parts, can be considered as scrap or not. The appellants have strongly contended that the goods were purchased on high sea sale basis and declarations were made on the basis of docum .....

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..... der mutilation of the goods if they are of the opinion that the goods are of serviceable condition. 4. After having considered the submissions made by both sides, we find that there is no dispute about the fact that the consignment consisted of old, used and discarded automobile vehicles and their parts. The dispute only relates to as to whether the same can be considered as serviceable so as to c .....

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..... ld that old and used pipes of iron and steel have to be considered as scrap. We find that there being no expert opinion on the record, indicating that such goods were in fact in serviceable condition, and an expert opinion being to the contrary, we are of the view that benefit has to be extended to the appellant. 5. We also note that during the course of adjudication, the appellants had made a req .....

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