TMI Blog2014 (5) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... e, they cannot be used as such. In these circumstances, as held by the Hon'ble High Court of Punjab & Haryana in the case of Patiala Castings P. Ltd. v. UOI - [2002 (5) TMI 72 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARH] and Board circular dated 12-5-2000, it is clearly held that if the goods are serviceable but cannot be used as such then it is to be treated as scrap. - Decided against Revenue. - C/978/2003-Mum. - Final Order No. A/431/2013-WZB/C-I(CSTB) - Dated:- 21-2-2013 - Shri Ashok Jindal, Member (J) and S.K. Gaule, Member (T) None, for the Appellant. Shri V.C. Khole, DC (AR), for the Respondent. ORDER Revenue is in appeal against the impugned order wherein the consignment imported by the respondent was allowe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drilling components and that most of the parts are broken bits/pieces of used drilling machinery which is mostly damaged and unusable. Having said that, the valuers further say ... However being on the conservative side, I consider 50% of the consignment as serviceable scrap and balance 50% as unserviceable scrap. The second part of the report treating the consignment as 50% serviceable and 50% unserviceable is in total contradiction to the first part of the report which says that most of the parts are broken bits/pieces of used drilling machinery which is mostly damaged and unusable. Once having said that most of the parts are damaged and unusable it is understood as to on what basis the valuers have reported half the consignment as ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Adjudicating Authority has also enhanced the value of the consignment on the ground that the value of the serviceable scrap, which constitutes 50% of the consignment, should be treated as ₹ 55/- per kg based on the valuation done by M/s. Anand Kulkarni Associates. As already discussed above since the said report of M/s. Anand Kulkarni Associates treating half the consignment as serviceable scrap, cannot be relied upon, it follows that the valuation done on that basis also cannot be sustained. Even otherwise the department has not established the absence of the special circumstances, as particularised in Rule 4(2) of the Customs Valuation Rules, 1988 so as to reject the transaction value. The Supreme Court in the case of Eicher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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