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TMI Blog2017 (12) TMI 339X X X X Extracts X X X X X X X X Extracts X X X X ..... bout enhancing the value, leave alone basis for doing so. Thus enhancement of value is devoid of sustainability. Appeal dismissed - decided against Revenue. - C/502/2010 - C/A/71302/2017-CU[DB] - Dated:- 11-4-2017 - Shri Anil Choudhary, Member (Judicial) And Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant: Shri Pawan Kumar Singh (Supdt.) AR Present for the Respondent: Ms. Stuti Saggi (Advocat ORDERE Per: Anil Choudhary Revenue is in appeal against the Order-in-Appeal No.77-CUS/ZB/2010 dated 21/05/2010 which is set aside the order-in-original dated 02.2.2010. 2. The respondents had filed Bill of Entry No.004661 dated 29.12.2009 declaring the goods as (i) 103.108 MT Heavy Melting Ste ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -rolling scrap as so-called HMS was found to be in the form of steel sheets 10 to 15 feet in length and such sheets can be clearly re-rolled and for such conclusion, no expert opinion was required. Regarding enhancement of value, Revenue contended that they had used NIDB data for valuation. Revenue also stated that the respondents suggested manner of mutilation (by cutting the long pieces into smaller pieces) which shows that they knew that even after such mutilation, the goods could be re-rolled. 5. The respondents have stated that the Commissioner (Appeals) had discussed each and every argument in her order and the case is covered in their favour by the judgements in the case of Vardhaman Tradelink Pvt. Ltd. Vs. CC. Jamnagar - 2009 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntartic Industries Ltd. v. CC, Kandla [l999 (108) E.L.T. 496 (Tri.)] laying down that the contention of the importer that such goods may be serviceable in India but for the purposes of exporting countries they have to be regarded as scrap and the same should have been cleared on mutilation of the goods. We note that in the present case also if the Revenue authorities were entertaing any doubt about the part of the consignment being re-rollable scrap, they could have ordered clearance after mutilation. We further note that surprisingly after holding a part of the goods as re-rollable scrap, Commissioner has not enhanced the value, though he has observed in the same impugned order that value of the re-rollable scrap is higher. Similarly in t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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