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of <h1>Government Upheld Classification of Aluminium Nickel Alloy Powder</h1> The Government's classification of aluminium nickel alloy powder under Tariff item 68 of Central Excise Tariff was upheld. The conversion process from ... Aluminium 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.
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