Plastic article classification governs PVC battery separators; end use alone does not shift them to the residuary tariff entry.

PVC microporous battery separators manufactured from PVC resin retained the essential character of plastic articles and were not displaced to the residuary tariff entry merely because of their use as battery separators. Their form as profile shapes did not place them within the excluded category for denial of exemption. Accordingly, classification under Item 15A(2) of the Central Excise Tariff applied, and the goods qualified for exemption under Notification No. 68/71; Item 68 was inapplicable.

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Issues: Whether PVC microporous battery separators were classifiable under Item 15A(2) of the Central Excise Tariff and entitled to exemption under Notification No. 68/71, or whether they fell under the residuary Item 68.

Analysis: The goods were manufactured from PVC resin and retained the character of articles of plastic notwithstanding their use as battery separators. Their form was that of profile shapes and not sheets or other excluded goods. Since the goods continued to be plastic articles, they were not to be relegated to the residuary entry merely because of their end use. As the goods were not within the excepted category for denial of the exemption, the benefit of Notification No. 68/71 followed classification under Item 15A(2).

Conclusion: The goods were held classifiable under Item 15A(2) of the Central Excise Tariff and eligible for exemption under Notification No. 68/71; the residuary Item 68 was inapplicable.

Ratio Decidendi: Goods made of plastic remain classifiable as plastic articles when their essential character is unchanged, and end use alone does not justify shifting them to a residuary tariff entry if they do not fall within the excluded category of the exemption notification.

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