https://www.taxtmi.com/caselaws?id=46805 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. en-us Thu, 19 Apr 1990 00:00:00 +0530 Sat, 24 Jul 2010 10:32:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46805 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. Case-Laws Central Excise Thu, 19 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46805