https://www.taxtmi.com/caselaws?id=100519 Composite waste from hammered defective dry cell batteries cannot be classified as zinc waste and scrap merely because it contains 16% to 20% zinc. Although manufacturing waste is subject to the treatment prescribed under Rules 57D(1) and 57F(4), excisability and classification depend on the goods as presented for clearance. Where zinc has not been segregated and no tariff entry specifically covers dry-cell-battery waste and scrap, duty cannot be imposed by isolating zinc content under a predominant-metal approach. The composite scrap is therefore not chargeable as zinc waste and scrap under Heading 79.02/79.03. en-us Tue, 04 Dec 2001 00:00:00 +0530 Thu, 02 Feb 2012 15:09:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100519 Composite waste from hammered defective dry cell batteries cannot be classified as zinc waste and scrap merely because it contains 16% to 20% zinc. Although manufacturing waste is subject to the treatment prescribed under Rules 57D(1) and 57F(4), excisability and classification depend on the goods as presented for clearance. Where zinc has not been segregated and no tariff entry specifically covers dry-cell-battery waste and scrap, duty cannot be imposed by isolating zinc content under a predominant-metal approach. The composite scrap is therefore not chargeable as zinc waste and scrap under Heading 79.02/79.03. Case-Laws Central Excise Tue, 04 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100519