https://www.taxtmi.com/caselaws?id=44633 Steel off-cuts arising from manufacture of scooter parts were held not to fall within waste and scrap because that category applies only to iron or steel fit for recovery of metal or use in chemicals. They were also not sheets, as the cuttings no longer retained the rectangular form or uniform characteristics of sheets. Applying the rule that goods not covered by specific entries are classified under the heading to which they are most akin, the off-cuts were classified as shapes under Tariff Entry 72.10. The Revenue's classification was therefore incorrect. en-us Thu, 21 Aug 1997 00:00:00 +0530 Fri, 04 Jul 2014 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44633 Steel off-cuts arising from manufacture of scooter parts were held not to fall within waste and scrap because that category applies only to iron or steel fit for recovery of metal or use in chemicals. They were also not sheets, as the cuttings no longer retained the rectangular form or uniform characteristics of sheets. Applying the rule that goods not covered by specific entries are classified under the heading to which they are most akin, the off-cuts were classified as shapes under Tariff Entry 72.10. The Revenue's classification was therefore incorrect. Case-Laws Central Excise Thu, 21 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44633