TMI Blog1976 (8) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ad held that the following goods as declared by the appellants in their revised classifications list No. 1/75 should be assessed as Rigid PVC sheets under sub-items (2) of Item 15A of the Central Excise Tariff read with Notification No. 70/71, dated 29-5-1971 as amended :- Sintered PVC Separators for storage Batteries Willard Microplus Right PVC separators. 1. The claim of the appellants i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants had got the subject items approved as Rigid P.V.C. sheeting (Separators) in classification list No. 1/75 after which they submitted two more classifications Lists No. 2/75 (Additional) and 1/75 (Revised) for the same goods described as Sintered P.V.C Separators under Tariff Item No. 15A(2). The Assistant Collector had held that the description of the goods as Sintered Rigid P.V.C. Separa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... size and ribs have been provided in the separators so that more acid is made available to provide power to the battery. 2. I have considered all the above submissions and have also examined the case records. The Chemical Examiner also visited the factory and following is extract of his report on the method of manufacture of the subject items. The fine PVC is seived powder is spread in a smo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... into three parallel narrow sheets of equal width rejecting the excess width of the sheet as the outer edges, which are used in the process again. The separators as rectangular pipes, are in the process again. The separators as rectangular pipes, are then out of the required length and automatically come out, which are then inspected for any defect on an inspection table through flourescent light. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell as insulation between the plates of batteries. Therefore, the subject PVC Microporous battery separators are manufactured and cleared in cut to exact size and designed for use in the batteries. The above separators which are manufactured and cleared in cut the exact size and which are designed for use in the batteries should, therefore, be treated as articles made of plastic under Item 15A(2) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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