Heard learned Counsel on both sides.


The issue for determination in these appeals is whether the goods in question were chargeable to duty as aluminium powder under erstwhile Tariff Item 27(8) of the First Schedule to the Central Excises and Salt Act, 1944, as contended for by the Revenue. The appeals admit of being disposed of on a short point agreed upon between the parties.


It was submitted by Counsel on both sides that on the facts of this case and without being regarded as a precedent, the parties agree that the order of the Tribunal under appeal, the order of the Collector in first appeal and the original order of the Assistant Collector be set aside and the matter remitted to the Assistant Collector for a fresh determination on the basis of the test whether 90% or more by weight of the aluminium-product passes through a sieve of a mesh of an aperture of 1 mm. If it does, the goods should be regarded as Aluminium Powder. The Assistant Collector will arrive at his decision

on such material as may be available to him. These appeals are disposed of accordingly. No costs.