Classification of glass trimmings as waste and scrap upheld under Tariff Item 7001 00 90, attracting excise duty.

Trimmings and end cuts arising during manufacture of stitch bonded glass fabrics were treated as waste and scrap of glass under Tariff Item 7001 00 90, because they retained the essential identity of glass waste and scrap. The tariff entry for Chapter 70 covered cullet and other waste and scrap of glass, and the residual sub-heading applied to goods not falling under specific sub-headings. The fact that the appellant did not manufacture finished glass products did not exclude the goods from classification as glass scrap. The lower authorities' classification was upheld and the appeals failed.

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Issues: Whether the trimmings and end cuts arising during manufacture of stitch bonded fabrics of glass were classifiable as waste and scrap of glass under Tariff Item 7001 00 90, and hence liable to excise duty.

Analysis: The goods arose during manufacture from glass material, and their character as waste and scrap was undisputed. The relevant tariff entry covered cullet and other waste and scrap of glass under Chapter 70, and the residual sub-heading 7001 00 90 applied to goods not falling within the specific sub-headings. The fact that the appellant was not manufacturing glass in the form of a finished final product did not exclude the scrap from the tariff entry, because the material retained its essential identity as glass waste and scrap. The cited decisions were found inapplicable because they did not concern identical goods.

Conclusion: The trimmings and end cuts were correctly classified as waste and scrap of glass under Tariff Item 7001 00 90 and were liable to duty.

Final Conclusion: The classification adopted by the lower authorities was upheld and the appeals failed.

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