41 CFR 102-33.315 - What are the procedures for mutilating unsalvageable aircraft parts?
When mutilating unsalvageable aircraft parts, you must -
(a) Destroy the data plates, remove the serial/lot/part numbers, and cut, crush, grind, melt, burn, or use other means to prevent the parts from being misidentified or used as serviceable aircraft parts. Call your regional FAA Flight Standards District Office for additional guidance;
(b) Ensure that an authorized official of your agency witnesses and documents the mutilation; and
(c) Retain a signed certification and statement of mutilation.