Excise classification of aluminium products turned on whether the agreed sieve test established aluminium powder status.

Aluminium products were examined for excise classification under Tariff Item 27(8) of the First Schedule to the Central Excises and Salt Act, 1944. The governing test was whether 90% or more by weight of the aluminium product passed through a sieve of 1 mm aperture; that factual determination was treated as decisive for classification as aluminium powder. The matter was remitted to the Assistant Collector for fresh determination on that agreed test, and the appeals were disposed of on that basis.

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Issues: Whether the goods in question were chargeable to duty as aluminium powder under Tariff Item 27(8) of the First Schedule to the Central Excises and Salt Act, 1944.

Outcome: The matter was remitted to the Assistant Collector for fresh determination on the agreed test whether 90% or more by weight of the aluminium product passed through a sieve of 1 mm aperture, and the appeals were disposed of accordingly.

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