Aluminium scrap classification under Heading 7602 confirmed where trade practice treated ISRI Grade Throb as waste and scrap.

Aluminium scrap described as ISRI Grade Throb was classifiable under Heading 7602 as aluminium waste and scrap, not under Heading 7601 as unwrought aluminium. Trade recognition and later tariff practice treated Throb as scrap, and the 2004 tariff specifically placed it under Heading 7602, supporting that classification. The goods were not shown to be ingots or similar unwrought forms cast from remelted aluminium waste and scrap, so the HSN note exclusion from Heading 7602 did not apply. The impugned classification under Heading 7601 was therefore unsustainable.

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Issues: Whether aluminium scrap described as ISRI Grade Throb was classifiable under Heading 7601 as unwrought aluminium or under Heading 7602 as aluminium waste and scrap.

Analysis: The disputed goods were recognised in trade and in the later eight-digit tariff classification as scrap under Heading 7602. The expanded 2004 tariff specifically mentioned Throb under Heading 7602, which supported the earlier classification. The record also did not show that the imported goods were ingots or similar unwrought forms cast from remelted aluminium waste and scrap so as to fall outside Heading 7602 under the HSN note.

Conclusion: The goods were classifiable under Heading 7602 and not under Heading 7601. The finding in the impugned order was unsustainable.

Ratio Decidendi: Where aluminium scrap is recognised in trade and tariff practice as waste and scrap, it remains classifiable under the scrap heading unless it is shown to be an unwrought form cast from remelted waste and scrap.

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