https://www.taxtmi.com/caselaws?id=92658 Tariff Heading 75.01 was construed to cover nickel waste and scrap arising in the manufacture of nickel articles. The plain meaning of the heading was applied, and the entry was not read as excluding such by-products. On that basis, waste and scrap recovered from nickel article manufacture remained classifiable under the same heading, and the lower authority's classification was upheld. en-us Fri, 22 Jan 1999 00:00:00 +0530 Fri, 04 Nov 2011 12:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92658 Tariff Heading 75.01 was construed to cover nickel waste and scrap arising in the manufacture of nickel articles. The plain meaning of the heading was applied, and the entry was not read as excluding such by-products. On that basis, waste and scrap recovered from nickel article manufacture remained classifiable under the same heading, and the lower authority's classification was upheld. Case-Laws Central Excise Fri, 22 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92658