https://www.taxtmi.com/caselaws?id=88775 Ferrous scrap arising from a unit using mild steel or non-alloy steel was held to fall under residuary sub-heading 7204.90 rather than scrap of iron under 7204.10. Heading 72.04 distinguishes scrap of iron from other ferrous waste and scrap, and the classification could not be altered by the Section XV note treating iron and steel as one metal only for limited composite-article classification by weight. Trade nomenclature could not override the tariff distinction between iron scrap and non-alloy steel scrap, so the scrap was correctly placed in the residuary category. en-us Tue, 03 Mar 1998 00:00:00 +0530 Wed, 21 Sep 2011 11:57:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88775 Ferrous scrap arising from a unit using mild steel or non-alloy steel was held to fall under residuary sub-heading 7204.90 rather than scrap of iron under 7204.10. Heading 72.04 distinguishes scrap of iron from other ferrous waste and scrap, and the classification could not be altered by the Section XV note treating iron and steel as one metal only for limited composite-article classification by weight. Trade nomenclature could not override the tariff distinction between iron scrap and non-alloy steel scrap, so the scrap was correctly placed in the residuary category. Case-Laws Central Excise Tue, 03 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88775