Duty on tin cuttings generated during manufacture of metal containers - Clarification regarding

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....uty on tin cuttings generated during manufacture of metal containers - Clarification regarding. A doubt has arisen as to whether cuttings/trimmings of tin plates arising during the course of manufacture of tin containers when made from tin plates would be classifiable under sub-heading 7203.20 as waste and scrap of iron & steel chargeable to excise duty @ Rs. 365/- per tonne or as cuttings of tin....

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....x) of the Explanation to T.I. 25, by which it was clarified that waste and scrap of iron or steel would mean waste and scrap fit only for the recovery of metal or for use in the manufacture of chemicals but does not include slag, ash and other residues. From this, it is evident that such cuttings/trimmings of tin plates, sheets etc. which are fit only for the recovery of metal or for use in the ma....