https://www.taxtmi.com/caselaws?id=113647 Imported brass material described in the documents as brass waste was treated as metal waste and scrap under Heading 74.04 because it arose from grinding and manufacturing processes in brass industries and fell within Section Note 6 of Section XV. The statutory test for brass powder under Heading 74.06 was not met, as the laboratory reports did not show that 90% or more by weight passed through a 1 mm sieve, and the technical materials indicated that metal powder is a specially manufactured product distinct from process waste. On that basis, the goods were held to be brass waste and scrap, and the confiscation, redemption fine and penalty were not sustainable. en-us Tue, 08 Sep 1998 00:00:00 +0530 Mon, 07 May 2012 13:21:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113647 Imported brass material described in the documents as brass waste was treated as metal waste and scrap under Heading 74.04 because it arose from grinding and manufacturing processes in brass industries and fell within Section Note 6 of Section XV. The statutory test for brass powder under Heading 74.06 was not met, as the laboratory reports did not show that 90% or more by weight passed through a 1 mm sieve, and the technical materials indicated that metal powder is a specially manufactured product distinct from process waste. On that basis, the goods were held to be brass waste and scrap, and the confiscation, redemption fine and penalty were not sustainable. Case-Laws Customs Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113647