LATTER NOTE DEFINES THE CONCEPT OF ' ' WASTE AND SCRAP ' ' BY REFERENCE TO ' ' WASTE AND SCRAP RESULTING FROM THE CUTTING , SHAPING OR OTHER MECHANICAL WORKING OF IRON AND STEEL ' ' OR TO ' ' UNUSABLE , WORN-OUT AND BROKEN ARTICLES OF IRON OR STEEL ' ' .
THE SAME NOTE ALSO STATES THAT SUCH ARTICLES ARE ' ' FREQUENTLY CRUSHED OR COMPRESSED TOGETHER ' ' .
IT FOLLOWS FROM THESE PROVISIONS THAT THE CONCEPT OF ' ' WASTE AND SCRAP ' ' IN SUBHEADING 76.01 B OF THE CCT COVERS PRODUCTS WHICH , AS FAR AS THEIR OBJECTIVE CHARACTERISTICS ARE CONCERNED , ARE LEFT OVER FROM THE CUTTING , SHAPING OR OTHER MECHANICAL WORKING OF ALUMINIUM OBJECTS OR ARE DEFECTIVE , USED OR IRREPARABLE ALUMINIUM ARTICLES AND WHICH , AS REGARDS THE USE TO WHICH THEY CAN BE PUT , HAVE NO REMAINING VALUE OTHER THAN BEING FIT FOR THE RECOVERY OF METAL .
THEREFORE , IN VIEW BOTH OF THEIR FORM AND OF THE PROCESSING FROM WHICH THEY RESULTED , IT DOES NOT APPEAR THAT THE GOODS DESCRIBED BY THE NATIONAL COURT CAN BE REGARDED AS WASTE OR SCRAP FOR THE PURPOSES OF SUBHEADING 76.01 B OF THE CCT .
7ACCORDINGLY , CLASSIFICATION UNDER THAT SUBHEADING BEING EXCLUDED , IT FALLS TO BE CONSIDERED , UNDER THE SECOND QUESTION ASKED BY THE NATIONAL COURT , WHETHER THE SAID GOODS CAN BE CLASSIFIED UNDER TARIFF SUBHEADING 76.01 A , WHICH RELATES TO ' ' UNWROUGHT ALUMINIUM ' ' .
8IT EMERGES FROM THE STRUCTURE OF CHAPTER 76 , HEADINGS 76.02 TO 76.05 OF WHICH REFER TO SEMI-FINISHED PRODUCTS AND HEADINGS 76.06 TO 76.16 OF WHICH APPLY TO FINISHED PRODUCTS AND OTHER ARTICLES OF ALUMINIUM , THAT THE EXPRESSION ' ' UNWROUGHT ALUMINIUM ' ' IN SUBHEADING 76.01 A DESIGNATES THE METAL AS SUCH , AS YET UNPROCESSED .
ALTHOUGH THE COMMON CUSTOMS TARIFF DOES NOT SPECIFY THE PERCENTAGE OF METAL WHICH PRODUCTS COMING UNDER THAT SUBHEADING MUST CONTAIN , GENERAL RULE NO 2 ( B ) FOR THE INTERPRETATION OF THE NOMENCLATURE COMMON CUSTOMS TARIFF STATES THAT ' ' ANY REFERENCE IN A HEADING TO A MATERIAL OR SUBSTANCE SHALL BE TAKEN TO INCLUDE A REFERENCE TO MIXTURES OR COMBINATIONS OF THAT MATERIAL OR SUBSTANCE WITH OTHER MATERIALS OR SUBSTANCES ' ' .
FURTHERMORE , THE EXPLANATORY NOTE TO THE BRUSSELS NOMENCLATURE ON HEADING 76.01 STATES THAT THE EXPRESSION ' ' UNWROUGHT ALUMINIUM ' ' ALSO INCLUDES ' ' ALUMINIUM PELLETS , MAINLY USED IN METALLURGY ' ' .
ACCORDING TO THE INFORMATION SUPPLIED BY THE NATIONAL COURT , THE GOODS DESCRIBED ARE FORMED OF GRAINS OF METAL CONSISTING ESSENTIALLY OF ALUMINIUM AND CONTAINING ONLY MINUTE PROPORTIONS OF OTHER METALS .
9FOR ALL THESE REASONS , THE APPROPRIATE ANSWER TO THE QUESTIONS RAISED IS THAT GOODS CONSISTING OF CHOPPED ALUMINIUM WIRE OF A LIGHT GREY SHINING APPEARANCE AND PRODUCED IN A SO-CALLED SHREDDER BY THE COMMINUTION OF USED ALUMINIUM CABLES AND SUBSTANTIAL REMOVAL