Classification Detail

This class includes processing of metal waste and scrap and of metal articles, whether or not used, into a form which is readily transformed into new raw materials. Typical is that, in terms of commodities, both input and output consist of waste and scrap, the input being sorted or unsorted but always unfit for further direct use in an industrial process, whereas the output is made fit for further processing and is to be considered then as an intermediate good. A more or less "industrial" process is required, either mechanical or chemical. Characteristic products are all metal waste and scrap, although it should be recognized that, as a matter of course, waste and scrap belong to the characteristic output of all industries manufacturing metals, metal products and machines and equipment. Exclusions: Manufacture of new material from waste and scrap is classified in the appropriate class of division 27 (Manufacture of basic metals). Wholesale in waste and scrap is classified in division 51 (Wholesale trade and commission trade, except of motor vehicles and motorcycles). This may include collecting, sorting, packing, dealing, etc., without an industrial process. Wholesale or retail trade in second hand goods is classified in division 50 (Sale, maintenance and repair of motor vehicles and motorcycles; retail sale of automotive fuel), 51 (Wholesale trade and commission trade, except of motor vehicles and motorcycles) and class 5240 (Retail sale of second-hand goods), respectively.