https://www.taxtmi.com/caselaws?id=467255 Remnants remaining after coins are cut from gold strips retain the essential character and utility of gold and therefore do not qualify as waste or scrap under the waste/scrap classification (heading 7112) or as 'wholly obtained' goods under the origin rules. Consequently, their origin follows that of the original gold strip and they are classifiable as gold (heading 7108). Because classification and origin requirements for the waste/scrap entry are not met, the claimed concessional tariff under the preferential notification is not available for the described remnants. en-us Mon, 02 May 2022 00:00:00 +0530 Thu, 12 Mar 2026 19:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467255 Remnants remaining after coins are cut from gold strips retain the essential character and utility of gold and therefore do not qualify as waste or scrap under the waste/scrap classification (heading 7112) or as 'wholly obtained' goods under the origin rules. Consequently, their origin follows that of the original gold strip and they are classifiable as gold (heading 7108). Because classification and origin requirements for the waste/scrap entry are not met, the claimed concessional tariff under the preferential notification is not available for the described remnants. Case-Laws Customs Mon, 02 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467255