Classification of microporous P.V.C. separator sheets turns on their character as sheets, not finished battery separators.

Microporous rigid P.V.C. battery separator material was held commercially and physically identifiable as P.V.C. sheets requiring further cutting before use, so it was treated according to its character as sheets rather than as finished battery separators. On that basis, Item 15A(2) applied and Item 68 was rejected. The trade notice relied on by the assessee was found inapplicable, and no proof was produced to show identity with other manufacturers' goods said to have been classified differently. The revision applications therefore failed and the order-in-appeal remained undisturbed.

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Issues: Whether microporous P.V.C. battery separators were classifiable under Item 68 of the First Schedule to the Central Excises and Salt Act, 1944 or under Item 15A(2) of the First Schedule to the Central Excises and Salt Act, 1944.

Analysis: The goods, though microporous and having parallel ribs, were found to be distinctly identifiable rigid P.V.C. sheets requiring further cutting to the exact shape and size before use as battery separators. They were therefore treated as goods distinguishable from battery separators, and the trade notice relied upon by the petitioners was held inapplicable. No proof was produced to establish identity with other manufacturers' goods said to have been classified under Item 68.

Conclusion: The goods were not classifiable under Item 68 and the classification under Item 15A(2) was upheld against the assessee.

Final Conclusion: The revision applications failed and the order-in-appeal was left undisturbed.

Ratio Decidendi: Where a product is commercially and physically identifiable as rigid P.V.C. sheets requiring further processing for use as battery separators, it is classifiable according to its character as sheets and not as finished battery separators.

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