https://www.taxtmi.com/caselaws?id=90835 Defective imported tungsten filaments were held not to fall within the tariff description of waste and scrap because Section Note 6 to Section XV covers only metal waste, scrap, or goods definitely not usable as such due to breakage, wear, or similar causes. As the filaments could still be used by manufacturers of miniature bulbs after segregation and further processing, they remained usable goods rather than waste and scrap. The Revenue's classification was therefore upheld and the appeal failed. en-us Thu, 14 Jan 1999 00:00:00 +0530 Tue, 11 Oct 2011 18:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90835 Defective imported tungsten filaments were held not to fall within the tariff description of waste and scrap because Section Note 6 to Section XV covers only metal waste, scrap, or goods definitely not usable as such due to breakage, wear, or similar causes. As the filaments could still be used by manufacturers of miniature bulbs after segregation and further processing, they remained usable goods rather than waste and scrap. The Revenue's classification was therefore upheld and the appeal failed. Case-Laws Customs Thu, 14 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90835