Exaltation Forge Tier Smelting

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It is also possible to smelt tier items in which you're not using anymore.
Smelted gears turns into smelted ashes , used on the Exaltation Seller NPC.

Items of classification 3 (loot drops from daily bosses):

• Tier 1 → 3 Ashes → Tier 10 → 1 536 Ashes

Items of classification 4 (loot drops from 3 days cooldown bosses):

• Tier 1 → 9 Ashes → Tier 10 → 4 608 Ashes

To smelt a tier item, simply drag it to the smelting forge.
The smelted ashes resulting from it will be sent straight to your backpack.