https://www.taxtmi.com/caselaws?id=47321 Waste of rubberised bead wire and bead wire rings removed from defective tyres was classified by reference to their essential character, which remained metal. The coating of stainless steel wire with rubber did not change its identity, and the waste generated during rubberising was treated as metal waste from the mechanical working of metal under Note 6 to Section XV. Chapter Note 6 to Chapter 40 was held inapplicable because it covers only rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods. The material removed from defective tyres likewise retained its earlier character as metal waste and scrap. Classification under Tariff Item No. 7204.90 was upheld and Tariff Item No. 4004 rejected. en-us Thu, 05 May 2005 00:00:00 +0530 Sat, 14 Jun 2014 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47321 Waste of rubberised bead wire and bead wire rings removed from defective tyres was classified by reference to their essential character, which remained metal. The coating of stainless steel wire with rubber did not change its identity, and the waste generated during rubberising was treated as metal waste from the mechanical working of metal under Note 6 to Section XV. Chapter Note 6 to Chapter 40 was held inapplicable because it covers only rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods. The material removed from defective tyres likewise retained its earlier character as metal waste and scrap. Classification under Tariff Item No. 7204.90 was upheld and Tariff Item No. 4004 rejected. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47321