Under which major head 'Sale of scrap' is written while preparing the statement of profit and loss of a company?

Revenue from operations

Revenue from operations
This includes: (i) Sale of products
(ii) Sale of services
(iii) Other operating revenues
*In respect to a finance company, revenue from operations shall include revenue from interest, dividend and income from other financial services. It may be noted that under each of the above heads shall be disclosed separately by way of notes to accounts to the extent applicable.