Brass waste classification under customs tariff turned on sieve test and manufacturing origin, defeating powder classification.

Imported brass material described in the documents as brass waste was treated as metal waste and scrap under Heading 74.04 because it arose from grinding and manufacturing processes in brass industries and fell within Section Note 6 of Section XV. The statutory test for brass powder under Heading 74.06 was not met, as the laboratory reports did not show that 90% or more by weight passed through a 1 mm sieve, and the technical materials indicated that metal powder is a specially manufactured product distinct from process waste. On that basis, the goods were held to be brass waste and scrap, and the confiscation, redemption fine and penalty were not sustainable.

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Issues: Whether the imported brass material was classifiable as brass waste and scrap under Heading 74.04 or as brass powder under Heading 74.06, and whether the order of confiscation, redemption fine and penalty could be sustained.

Analysis: The goods were described in the import documents as brass waste, and the evidence on record showed that they arose from grinding and manufacturing processes in brass industries. The definition of waste and scrap in Section Note 6 of Section XV covered metal waste and scrap from manufacture or mechanical working, while powder classification required the statutory test of 90% or more by weight passing through a sieve of 1 mm mesh aperture. The laboratory reports did not establish that test. The technical literature and HSN notes also showed that metal powders are specially manufactured products with distinct characteristics and uses, unlike waste and scrap merely because it appears in powdery form. The independent certificates and supplier's certificate supported the conclusion that the goods were process waste fit only for recovery of metal.

Conclusion: The goods were brass waste and scrap, not brass powder, and the confiscation, redemption fine and penalty were not sustainable.

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