1982 (3) TMI 66 - CGOVT - Central Excise

Summary

The Government upheld the classification of aluminium nickel alloy powder under Tariff item 68 of Central Excise Tariff, stating that it is not considered 'aluminium in any crude form'. The process of converting ingots into powder was deemed a process of manufacture, with powder recognized as a distinct product from ingots. The decision was based on the specific use and physical properties of the powder. The revision application was rejected.