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TMI Blog2019 (6) TMI 25X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Rule 4 of the customs Valuation (Determination of value of imported goods) Rules, 2007. The impugned order also confiscates the material and offers the same for red ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is of the visual examination as cut CRGO (Cold Rolled Grain Oriented) sheets in assorted shapes and sizes. He also opined that the 70% of the CRGO cut sheets are re-useable in their present condition. II. Sh. Anwar Kukkad, Charter in his report no. AYK: INSP: 0303:2015 dated 14.05.2015 reported that "The goods rendered to us were specifically of various sizes of cut cold rolled grain oriented sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said material is to be used as melting scrap. He pointed out that Tribunal in the case of M/s Agarwal Impex, in similar circumstances, has permitted mutilation of scrap at the cost of appellant. Ld. Counsel pleaded that they may also be permitted to do the same. 5. Ld. AR relies on the impugned order. 6. We have gone through rival submission. We find that there are reports of Chartered Engineers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be cleared as scrap, but, on the basis of the chartered engineer certificate dated 20.05.2015 which was contrary to another chartered accountant certificate dated 12.05.2015, the same was considered as serviceable scrap and duty was demanded. He has submitted that before issuance of the impugned Order-in-original, but, after the chartered engineers certificate/letter dated 20.05.2015 received, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the appeal is allowed as above." 7. We find that in the instant case also the appellant had approached Revenue for mutilation of goods, however, the said request was not considered. We find that in the present circumstances, the appellant may be permitted to clear the scrap after mutilation at their own cost on similar terms as in case of M/s Agarwal Impex (Supra). Consequently, the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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