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    <title>excise tariff code of waste &amp; scrap</title>
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    <description>Manufacturing offcuts from PVC sheeting rolls may be classified either as a by product under the residual other tariff heading for PVC sheeting or as waste and scrap under the waste heading; classification as by product has been advised and requires maintenance of tariff wise stock accounts and daily stock records, whereas treating the material as waste and scrap has different compliance and valuation implications.</description>
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      <description>Manufacturing offcuts from PVC sheeting rolls may be classified either as a by product under the residual other tariff heading for PVC sheeting or as waste and scrap under the waste heading; classification as by product has been advised and requires maintenance of tariff wise stock accounts and daily stock records, whereas treating the material as waste and scrap has different compliance and valuation implications.</description>
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