1990 (4) TMI 72 - SCH - Central Excise

Summary

The Supreme Court heard arguments on whether goods were chargeable as aluminium powder under Tariff Item 27(8) of the Central Excises and Salt Act, 1944. The parties agreed to set aside previous orders and remit the matter to the Assistant Collector for a fresh determination based on a specific test. The goods should be considered as Aluminium Powder if 90% or more by weight passes through a 1 mm sieve. The appeals were disposed of with no costs.