9911796707
TMI Blog2017 (12) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... were found to be of melting scraps and were accordingly, cleared. However, the balance two containers were found to be stuffed with metallic rims of the motor-vehicles. As per the visual examination, the same were found to be old but serviceable in nature. 2. The Revenue sought the opinion of Chartered Engineer Shri Anil Kumar Soni, who vide his letter dated 12.11.2010 opined 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 51/2". Such rims on being checked for its usefulness on Indian vehicles, does match with some variant of vehicles like Endeavour, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed and the market value of the same would be around Rs. 800.00 per piece. 4. On the above basis, Revenue entertained a view that though the wheel rims were used and refurbished but still the same were serviceable. Accordingly they conducted market enquiries and arrived at a prima-facie conclusion that the wheel rims in question were refurbished and serviceable. 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 co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand and imposing penalty of identical amount on the manufacturing unit. In addition, the goods were confiscated with redemption fine or Rs. 30,000/-. Further, penalty of Rs. 25,000/- stand imposed on second appellant Shri Vijay Kumar Bansal, Director of manufacturing unit. 7. The appeal against the order passed by the original 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee or not. As such, when there are two contra reports of two different Chartered Engineers, the benefit has to go to the assessee rather than to the Revenue, who by adopting a favourable report, cannot hold against the assessee. Otherwise also, we find, as regards the valuation, there is no basis disclosed by Shri Varun Chandok and the value of Rs. 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 good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly after inspection of the containers. As such, if the Revenue was of the view that the goods in question were serviceable, it was within their power to convert the same into waste and scrap, as requested by the appellant and clear the goods thereafter. 10. Apart from above, we note that the appellant have produced 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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