TMI Blog2017 (12) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ined that these metallic rims of SUV vehicle were old, used and appears to be serviceable and some of them found packed in loose old paper cartons. These rims are having 6 holes configuration and the size of these rims is 15 x7 and PCD is 5 1/2 . Such rims on being checked for its usefulness on Indian vehicles, does match with some variant of vehicles like Endeavour, which has same size and PCD with 6 holes configuration. But these rims cannot be used on any other kind of vehicles, as 6 holes configuration of found rims, does not match with other vehicle as majority of the vehicles has 4/5 hole configuration. However, practical aspect as being studied in the local market is, that SUV vehicles like Endeavour are being used by high clas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iceable. According to the Revenue, the appellant mis-declared the description and tried to clear the serviceable articles in the guise of Heavy Melting Scraps, the goods were seized under seizure memo dated 27.11.2010. 5. During the post seizure investigation, statement of one Shri Nirdosh Modgil employee of the appellant Company was recorded on 30.11.2010, wherein he deposed that their company has an induction furnace and orders for import of the scrap to be used in the induction furnace. Purchase order to that effect are placed by the Director of the Company Shri Vijay Kumar Bansal. He also clarified that all the past imports have been used as scrap by their company in the induction furnace. The statement of Shri Vijay Kumar Bansal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudicating authority filed before the Commissioner (Appeals), did not succeed. Hence the present appeals. 8. We have heard the submissions made by both the sides. The dispute required to be resolved in the present appeal is as to 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. We note that the appellant had placed an order for waste and scrap and declared the goods as waste and scrap in the bill of entry. Out of the 24 containers, 22 containers were found to be Heavy Melting Scrap. The appellant has a furnace unit and import waste and scrap to be used in the said furnace. The Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndok and the value of ₹ 800.00 per piece stands stated by him, only based upon his personal opinion. 9. Apart from the above, we also note that the appellant, prior to taking release of the goods, filed an application with the Revenue to mutilate the goods, if they are of the view that the said metallic rims can be used as motor-vehicle parts. Para 93 of the Customs Appraising Manual provides for mutilation of the goods. However, the same has not been accepted by the lower authorities that such mutilation can be permitted where the importer has booked a genuine consignment of scrap but at the time of importation and physical examination, a part of the consignment is found to be not covered by the definition of scrap. The authoritie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oduced 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. 11. In view of the foregoing discussion, we find no merits in the impugned order and accordingly, set-aside the same and allow both the appeals with consequentia ..... X X X X Extracts X X X X X X X X Extracts X X X X
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