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Issues: (i) Whether runners and risers arising in the course of casting of steel ingots, when fit for rolling, were classifiable under Heading 72.06; (ii) whether runners and risers fit only for recovery of metal were classifiable as waste and scrap under Heading 72.03.
Issue (i): Whether runners and risers arising in the course of casting of steel ingots, when fit for rolling, were classifiable under Heading 72.06.
Analysis: The goods were described as solidified molten metal arising during casting, and it was recognised that such material could be used not only for recovery of metal but also for re-rolling. The classification turned on their end use and physical suitability. Where the runners and risers were in a form fit for rolling, they answered to the wider description of ingots, blocks, lumps and similar forms covered by Heading 72.06 rather than being confined to the category of scrap.
Conclusion: Runners and risers fit for rolling were correctly classifiable under Heading 72.06, in favour of the assessee.
Issue (ii): Whether runners and risers fit only for recovery of metal were classifiable as waste and scrap under Heading 72.03.
Analysis: Waste and scrap under Heading 72.03 covered material fit only for recovery of metal. The decisive test was whether the material had no utility other than remelting. If the runners and risers were incapable of being subjected to rolling and were usable only for recovering metal, they fell within the scope of scrap.
Conclusion: Runners and risers incapable of rolling and fit only for recovery of metal were classifiable under Heading 72.03, in favour of Revenue.
Final Conclusion: The appeals succeeded on the principal classification issue to the extent that runners and risers suitable for rolling were excluded from scrap and placed under Heading 72.06, while only the balance material fit solely for metal recovery remained classifiable as waste and scrap.
Ratio Decidendi: For classification purposes, the determinative test is whether the product is fit for rolling or is fit only for recovery of metal; material capable of rolling is not waste and scrap, whereas material usable only for metal recovery falls within the scrap entry.
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