https://www.taxtmi.com/caselaws?id=94637 Scrap rubberised bead wire and bead wire rings removed from cut tyres are classified as waste and scrap of rubber products under sub-heading 40.04, not as metal waste and scrap under sub-heading 72.04. Note 6 to Chapter 40 applies where the scrap arises from the manufacture or working of rubber and rubber goods, while Note 6 to Section XV covers metal waste and scrap arising from metal manufacture or mechanical working. Because tyres are rubber products and the embedded steel wire does not change the character of the scrap, the material remains rubber tyre scrap for tariff purposes. en-us Wed, 22 Sep 1999 00:00:00 +0530 Fri, 02 Dec 2011 16:35:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94637 Scrap rubberised bead wire and bead wire rings removed from cut tyres are classified as waste and scrap of rubber products under sub-heading 40.04, not as metal waste and scrap under sub-heading 72.04. Note 6 to Chapter 40 applies where the scrap arises from the manufacture or working of rubber and rubber goods, while Note 6 to Section XV covers metal waste and scrap arising from metal manufacture or mechanical working. Because tyres are rubber products and the embedded steel wire does not change the character of the scrap, the material remains rubber tyre scrap for tariff purposes. Case-Laws Central Excise Wed, 22 Sep 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94637