TMI Blog2019 (6) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... resent circumstances, the appellant may be permitted to clear the scrap after mutilation at their own cost - appeal allowed - decided in favor of appellant. - Appeal No. C/10179/2016-DB - A/10492/2019 - Dated:- 13-3-2019 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And MR. RAJU, MEMBER (TECHNICAL) For Appellant: Shri Rohit Lalwani (Advocate) For Respondent: Shri S.N. Gohil (AR) ORDER Per: Raju This appeal has been filed by M/s Raj Ratan Impex against an order re-classifying the product, imported by them as scrap under chapter heading 7204, under tariff heading 7220 1100. The declared value of the goods was also rejected and the same enhanced in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d grain oriented sheets are serviceable in their present condition. 3. He pointed out that on the basis of the aforesaid opinion, it was held that the product is correctly classifiable as prime material under heading 7226 1100. Consequently the value was also revised. 4. Ld. Counsel pointed out that the material is not useable at all. He produced certain pictures of consignment. He also pointed out that similar pictures are available in the report of the technical examiner along with Chartered Engineer s report attached to the appeal memorandum. He pointed out that they had pleaded for mutilation of goods so that the same can be cleared as scrap. He pointed out that they are traders of scrap and the said mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore issuance of the impugned Order-in-original, but, after the chartered engineers certificate/letter dated 20.05.2015 received, they immediate wrote to the department through their letter dated 22.05.2015 that in the event the department harbour any doubt about the material imported as scrap, the same could be mutilated and converted into scrap at their cost and allowed to be cleared as scrap. We find merit in the argument of the Ld. Advocate for the appellant in view of the principles of law settled by this Tribunal in the aforesaid cases, whereunder this Tribunal has directed clearance of imported goods after mutilation and conversion into scrap. Therefore, following the aforesaid precedents to set at rest the dispute, we also direct th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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