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Issues: Whether waste and scrap arising in the course of manufacture of articles of nickel is dutiable under Chapter Heading 75.01.
Analysis: The tariff entry for sub-heading 7501.00 covered nickel, including nickel waste and scrap, and articles thereof. The wording showed that nickel waste and scrap was specifically included within the heading. Waste and scrap generated in the manufacture of articles of nickel remained waste and scrap of nickel, and where a specific entry exists for such waste and scrap, it is liable to duty under the same heading.
Conclusion: The waste and scrap arising from manufacture of articles of nickel is dutiable under Chapter Heading 75.01, against the assessee.
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