Segregation of foreign materials from honey grade brass scrap treated as process waste, cleared on transaction value and classified accordingly. Segregation of attached impurities from honey grade brass scrap is an essential pre treatment in manufacture and produces materials of distinct character and use; those segregated foreign materials are process waste, not removal of inputs as such, and must be cleared on payment of duty based on their appropriate classification and transaction value.
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Provisions expressly mentioned in the judgment/order text.
Segregation of foreign materials from honey grade brass scrap treated as process waste, cleared on transaction value and classified accordingly.
Segregation of attached impurities from honey grade brass scrap is an essential pre treatment in manufacture and produces materials of distinct character and use; those segregated foreign materials are process waste, not removal of inputs as such, and must be cleared on payment of duty based on their appropriate classification and transaction value.
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