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Issues: Classification of waste and scrap arising from manufacture of tin plated iron containers, and whether such goods fell under sub-heading 7204.10 or sub-heading 7204.90.
Analysis: The final products were metal containers of iron or steel under Heading 73.10. The dispute turned on whether tin plated iron could be treated as different from iron for tariff purposes. The Chemical Examiner described the goods as cuttings of tin plated iron, and there was no basis to exclude them from the category of ferrous waste and scrap. In the context of the assessee's manufacturing activity and the nature of the scrap, the goods were appropriately treated as iron cuttings falling within the ferrous waste and scrap entry.
Conclusion: The goods were classifiable under sub-heading 7204.10 and not under sub-heading 7204.90. The classification adopted by the Department was set aside, in favour of the assessee.
Ratio Decidendi: Tin plated iron cuttings arising in the manufacture of iron containers are to be treated as ferrous waste and scrap for tariff classification where no legally sustainable distinction is shown between tin plated iron and iron.
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