https://www.taxtmi.com/caselaws?id=91899 Mill scale generated during the manufacture of seamless steel tubes is an oxidized surface layer formed in heating and hot working, and it does not answer the description of waste and scrap under Heading 7204.90 because that tariff concept covers metal waste rendered unusable as such. The more specific entry for slag, dross, scaling and other waste from the manufacture of iron or steel under Heading 26.19 applies to material of this kind. Mill scale was therefore classified under Heading 26.19 rather than Heading 7204.90, in favour of the assessee. en-us Mon, 12 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 17:24:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91899 Mill scale generated during the manufacture of seamless steel tubes is an oxidized surface layer formed in heating and hot working, and it does not answer the description of waste and scrap under Heading 7204.90 because that tariff concept covers metal waste rendered unusable as such. The more specific entry for slag, dross, scaling and other waste from the manufacture of iron or steel under Heading 26.19 applies to material of this kind. Mill scale was therefore classified under Heading 26.19 rather than Heading 7204.90, in favour of the assessee. Case-Laws Central Excise Mon, 12 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91899