Classification of slitting scrap: excluded from waste definition when used for manufacture, included as waste under revised definition thereafter. Slitting and side cutting scrap used for manufacture of products such as wires did not meet the pre 1 March 1988 definition of waste and scrap, and thus should be classified under relevant Tariff Item 25 sub items; after alignment with HSN post 1 March 1988 the revised definition includes re rollable metal waste and scrap, bringing such scrap within the waste and scrap heading and meriting classification under the corresponding subheading.
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Provisions expressly mentioned in the judgment/order text.
Classification of slitting scrap: excluded from waste definition when used for manufacture, included as waste under revised definition thereafter.
Slitting and side cutting scrap used for manufacture of products such as wires did not meet the pre 1 March 1988 definition of waste and scrap, and thus should be classified under relevant Tariff Item 25 sub items; after alignment with HSN post 1 March 1988 the revised definition includes re rollable metal waste and scrap, bringing such scrap within the waste and scrap heading and meriting classification under the corresponding subheading.
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