https://www.taxtmi.com/caselaws?id=95929 Scrap oxide lump grades arising during manufacture of lead alloy were classifiable as waste and scrap of lead under Heading 78.02 because Section XV treats metal to include alloys and defines waste and scrap as metal waste from manufacture or mechanical working. Chapter 26 was inapplicable because Heading 26.20 is limited to ash and residues used for extraction of metals or for making metal compounds, and the goods were generated in alloy manufacture, not from ores or the processes contemplated by that heading. The tariff classification under Heading 78.02 was therefore upheld. en-us Wed, 07 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 10:41:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95929 Scrap oxide lump grades arising during manufacture of lead alloy were classifiable as waste and scrap of lead under Heading 78.02 because Section XV treats metal to include alloys and defines waste and scrap as metal waste from manufacture or mechanical working. Chapter 26 was inapplicable because Heading 26.20 is limited to ash and residues used for extraction of metals or for making metal compounds, and the goods were generated in alloy manufacture, not from ores or the processes contemplated by that heading. The tariff classification under Heading 78.02 was therefore upheld. Case-Laws Central Excise Wed, 07 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95929