https://www.taxtmi.com/caselaws?id=53420 Aluminium scrap described as ISRI Grade Throb was classifiable under Heading 7602 as aluminium waste and scrap, not under Heading 7601 as unwrought aluminium. Trade recognition and later tariff practice treated Throb as scrap, and the 2004 tariff specifically placed it under Heading 7602, supporting that classification. The goods were not shown to be ingots or similar unwrought forms cast from remelted aluminium waste and scrap, so the HSN note exclusion from Heading 7602 did not apply. The impugned classification under Heading 7601 was therefore unsustainable. en-us Fri, 01 Oct 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53420 Aluminium scrap described as ISRI Grade Throb was classifiable under Heading 7602 as aluminium waste and scrap, not under Heading 7601 as unwrought aluminium. Trade recognition and later tariff practice treated Throb as scrap, and the 2004 tariff specifically placed it under Heading 7602, supporting that classification. The goods were not shown to be ingots or similar unwrought forms cast from remelted aluminium waste and scrap, so the HSN note exclusion from Heading 7602 did not apply. The impugned classification under Heading 7601 was therefore unsustainable. Case-Laws Customs Fri, 01 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53420