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

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..... Duty 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 ti .....

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..... ix) 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 m .....

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..... tin plates/sheets etc. as are fit only for the recovery of metal or for use in the manufacture of chemicals would be appropriately classifiable as waste and scrap of iron or steel both under the old Central Excise Tariff and under the new Central Excise Tariff Act. The Board's earlier instructions as contained in T.A. No. 55/82, dated 6-9-1982 may be treated to have been modified to the extent me .....

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