1982 (3) TMI 66

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....the case and the submissions made at the time of the personal hearing. 2. The facts of the case are that the petitioners manufacture aluminium nickel alloy powder. The process of manufacture consists of first manufacturing aluminium nickel alloy in the form of ingots out of duty paid virgin aluminium, old scrap, and duty paid nickel. The ingots so manufactured are converted to aluminium nickel ....

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....ght aluminium' whereas Tariff Item 27(a)(i) Central Excise Tariff covers 'aluminium in any crude form'. They have argued that the term 'in any crude form has a wider connotation than the expression 'unwrought'. 4. Government observe that the goods in question are obtained by powdering of ingots and find specific use in certain industries. Government are of the view that the Applt. Collector rig....

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....ntral Excise Tariff is not based or patterned on B.T.N. (now known as C.C.C.N.) the classification under the latter which finds international acceptance, did not cease to have its pursuasive value in the present case. Government therefore consider that the Appellate Collector has rightly observed that the aluminium powder which is known distinctly in the market and finds a specific use in pharmace....