https://www.taxtmi.com/caselaws?id=115632 Classification of aluminium granules or powder under the Central Excise Tariff turned on the statutory definition of "powder" in Section XV, which requires 90% or more by weight to pass through a 1 mm sieve. The text states that classification could not be based on common parlance once the tariff provided an express definition, and the department failed to prove that the goods met the sieve test. The chemical examiner's report also did not support treatment of the sample as aluminium powder. On that basis, the product was not classifiable as aluminium powder under Heading 76.03 and was treated as unwrought aluminium under sub-heading 76.01, with exemption under Notification No. 180/88 available. en-us Fri, 27 May 2005 00:00:00 +0530 Thu, 31 May 2012 16:01:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115632 Classification of aluminium granules or powder under the Central Excise Tariff turned on the statutory definition of "powder" in Section XV, which requires 90% or more by weight to pass through a 1 mm sieve. The text states that classification could not be based on common parlance once the tariff provided an express definition, and the department failed to prove that the goods met the sieve test. The chemical examiner's report also did not support treatment of the sample as aluminium powder. On that basis, the product was not classifiable as aluminium powder under Heading 76.03 and was treated as unwrought aluminium under sub-heading 76.01, with exemption under Notification No. 180/88 available. Case-Laws Central Excise Fri, 27 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115632