https://www.taxtmi.com/caselaws?id=94131 Off-cuts arising from cutting metal sheets for container manufacture were treated as waste and scrap because the tariff definition of waste and scrap was the governing test. The explanatory notes to the Harmonised System of Nomenclature were held not to control the tariff entry where the statutory definitions differed. As the goods resulted from mechanical working of metal, were not usable as such, and were sold as waste on uncontroverted facts, they were correctly classified as waste and scrap rather than flat rolled products under the relevant tariff headings. en-us Mon, 09 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 12:48:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94131 Off-cuts arising from cutting metal sheets for container manufacture were treated as waste and scrap because the tariff definition of waste and scrap was the governing test. The explanatory notes to the Harmonised System of Nomenclature were held not to control the tariff entry where the statutory definitions differed. As the goods resulted from mechanical working of metal, were not usable as such, and were sold as waste on uncontroverted facts, they were correctly classified as waste and scrap rather than flat rolled products under the relevant tariff headings. Case-Laws Central Excise Mon, 09 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94131