Steel off-cuts classified as shapes, not waste and scrap or sheets, under the tariff's most akin heading.

Steel off-cuts arising from manufacture of scooter parts were held not to fall within waste and scrap because that category applies only to iron or steel fit for recovery of metal or use in chemicals. They were also not sheets, as the cuttings no longer retained the rectangular form or uniform characteristics of sheets. Applying the rule that goods not covered by specific entries are classified under the heading to which they are most akin, the off-cuts were classified as shapes under Tariff Entry 72.10. The Revenue's classification was therefore incorrect.

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Issues: Whether the steel off-cuts arising from manufacture of scooter parts were classifiable as waste and scrap, as sheets, or as shapes under the tariff.

Analysis: Rule 4 required goods not classifiable under the specific entries to be placed under the heading to which they were most akin. The definition of waste and scrap applied only to iron or steel fit for recovery of metal or for use in the manufacture of chemicals, which did not describe the off-cuts used for manufacturing ancillary items. The definition of sheet also did not fit because the off-cuts no longer retained the rectangular form and uniform characteristics of sheets. On the facts, the off-cuts were odd-shaped pieces more appropriately described as shapes under Tariff Entry 72.10.

Conclusion: The off-cuts were not classifiable as waste and scrap or as sheets, but as shapes under Tariff Entry 72.10, attracting duty at the rate applicable to Tariff Item 7210.10. The classification adopted by the Revenue was therefore incorrect.

Ratio Decidendi: Where residual steel cuttings are not fit only for recovery of metal or use in chemicals and do not retain the characteristics of sheets, they are to be classified under the tariff heading to which they are most akin, namely the heading for shapes.

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