Hi!
First of all, you will need 2 items, both with the same classification number the one you want to exalt and the one that has the higher tier, the second one has to be at least tier 2 to be able to make the transfer. In addition to that, you would need 100 slivers and 1 exaltation core, plus an amount of money that will be calculated taking into account the classification of the item.
The resulting item would not be the same value of the tier that you are transferring but -1 its value. For example, if you want to transfer a tier 2 item to an item of the same class value, you will get a tier 1 item.
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