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TMI Blog2018 (5) TMI 1475X X X X Extracts X X X X X X X X Extracts X X X X ..... his is an appeal filed against OIA No. MUN-CUSTM-000-APP-111-15-16 dated 17 07 2015 passed by Commissioner (Appeals) of Customs, Ahmedabad 2 Briefly stated the facts of the case are that the appellant had imported Heavy Melting Scrap (HMS) against 4 Bills of Entry in March 2015. The appellant was directed by the department through letter dated 29 03.2015 to undertake inspection of the imported go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of Rs. 3,00,000/- was also imposed. Aggrieved by the said order, they filed appeal before the Ld. Commissioner (Appeals), who inturn, rejected their appeal. Hence, the present appeal. 3. Ld. Advocate Shri Anand Mishra for the appellant submits that even though they have not participated in the adjudication proceeding but after the addendum to the test report was issued on 20.05.2015 through t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the imported scrap since could be used as fastener grade, hence, the value of the said scrap be rejected and it should be assessed as fastener grade and subjected to duty. The Ld. Advocate for the appellant vehemently contested that they had imported a total quantity of 551.32 MT as scrap of which around 450 MT was allowed to be cleared as scrap, but, on the basis of the chartered engineer certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted goods after mutilation and conversion into scrap. Therefore, following the aforesaid precedents to set at rest the dispute, we also direct that before clearance of the imported scrap, the same could be mutilated and allowed to be cleared as scrap at the cost of the appellant In the result, the impugned order is set-aside and the appeal is allowed as above (Dictated and pronounced in the open ..... X X X X Extracts X X X X X X X X Extracts X X X X
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