https://www.taxtmi.com/caselaws?id=86886 Runners and risers arising during casting of steel ingots were classified by reference to their physical suitability and end use. Material fit for rolling fell within Heading 72.06 as ingots, blocks, lumps and similar forms, because it was usable for re-rolling and not confined to scrap treatment. Material incapable of rolling and usable only for recovery of metal fell within Heading 72.03 as waste and scrap, because its sole utility was remelting. The decisive test was whether the product was fit for rolling or fit only for metal recovery, with classification following that distinction. en-us Tue, 08 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 11:35:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86886 Runners and risers arising during casting of steel ingots were classified by reference to their physical suitability and end use. Material fit for rolling fell within Heading 72.06 as ingots, blocks, lumps and similar forms, because it was usable for re-rolling and not confined to scrap treatment. Material incapable of rolling and usable only for recovery of metal fell within Heading 72.03 as waste and scrap, because its sole utility was remelting. The decisive test was whether the product was fit for rolling or fit only for metal recovery, with classification following that distinction. Case-Laws Central Excise Tue, 08 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86886