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of <h1>Tin Cuttings in Metal Container Production Classified as Waste and Scrap, Excise Duty Rs. 365/Tonne.</h1> The circular addresses the classification of tin cuttings generated during the manufacture of metal containers. It clarifies whether these cuttings should be classified as waste and scrap of iron and steel under sub-heading 7203.20, attracting an excise duty of Rs. 365 per tonne, or as cuttings of tin plates under sub-heading 7212.20, with a duty of Rs. 970 per tonne. The examination concluded that such cuttings, if fit only for metal recovery or chemical manufacture, should be classified as waste and scrap of iron and steel. This modifies previous instructions, aligning with both old and new Central Excise Tariffs. Trade interests should be informed accordingly.
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