https://www.taxtmi.com/caselaws?id=42869 Aluminium nickel powder made by further processing aluminium alloy ingots was not treated as aluminium in any crude form for Tariff Item 27(a)(i), because the crude-form description did not extend to a later-stage, commercially distinct powder. The exemption notification was therefore unavailable. The court also held that breaking ingots into lumps and pulverising them into powder was not a mere size reduction but a manufacturing process that produced a distinct marketable commodity. Tariff Item 68, as the residuary entry, was correctly applied, and duty was payable on the manufacture of the powder. en-us Mon, 08 Oct 1990 00:00:00 +0530 Mon, 14 Jun 2010 17:26:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42869 Aluminium nickel powder made by further processing aluminium alloy ingots was not treated as aluminium in any crude form for Tariff Item 27(a)(i), because the crude-form description did not extend to a later-stage, commercially distinct powder. The exemption notification was therefore unavailable. The court also held that breaking ingots into lumps and pulverising them into powder was not a mere size reduction but a manufacturing process that produced a distinct marketable commodity. Tariff Item 68, as the residuary entry, was correctly applied, and duty was payable on the manufacture of the powder. Case-Laws Central Excise Mon, 08 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42869