https://www.taxtmi.com/caselaws?id=41100 Aluminium nickel alloy powder obtained by powdering aluminium alloy ingots was treated as a distinct product from aluminium in crude form. The text distinguishes ingots from powder on the basis of separate commercial identity, different physical properties, and specific industrial use, and notes that tariff entries themselves treated aluminium ingots and aluminium powder as different goods. On that basis, the powder was not covered by the exemption for aluminium in crude form under Notification No. 43/75 and was classifiable under Tariff Item 68. The conversion of ingots into powder was also regarded, on the facts stated, as a manufacturing process. en-us Wed, 03 Mar 1982 00:00:00 +0530 Fri, 21 May 2010 10:41:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41100 Aluminium nickel alloy powder obtained by powdering aluminium alloy ingots was treated as a distinct product from aluminium in crude form. The text distinguishes ingots from powder on the basis of separate commercial identity, different physical properties, and specific industrial use, and notes that tariff entries themselves treated aluminium ingots and aluminium powder as different goods. On that basis, the powder was not covered by the exemption for aluminium in crude form under Notification No. 43/75 and was classifiable under Tariff Item 68. The conversion of ingots into powder was also regarded, on the facts stated, as a manufacturing process. Case-Laws Central Excise Wed, 03 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41100