The provisions concerning waste and scrap in the Explanatory Note to heading 72.04 apply, mutatis mutandis, to this heading.
The heading excludes :(a) Slag, ash and residues from the manufacture of zinc, from galvanising processes, etc. (e.g., sludges deposited in electro-galvanising, and metallic residues from dipping tanks) (heading 26.20). (b) Ingots and similar unwrought forms cast from remelted zinc waste and scrap (heading 79.01).
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