Classification of tin plate cuttings: treated as waste and scrap when only fit for metal recovery, altering prior guidance. Cuttings and trimmings of tin plates/sheets that are fit only for the recovery of metal or for use in the manufacture of chemicals (and not slag, ash or residues) are to be classifiable as waste and scrap of iron or steel under the Chapter 72 tariff provisions; prior Board instructions are modified to the extent that non-reusable trimmings should be treated as waste and scrap rather than as cuttings of tin plates.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of tin plate cuttings: treated as waste and scrap when only fit for metal recovery, altering prior guidance.
Cuttings and trimmings of tin plates/sheets that are fit only for the recovery of metal or for use in the manufacture of chemicals (and not slag, ash or residues) are to be classifiable as waste and scrap of iron or steel under the Chapter 72 tariff provisions; prior Board instructions are modified to the extent that non-reusable trimmings should be treated as waste and scrap rather than as cuttings of tin plates.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
