https://www.taxtmi.com/caselaws?id=165873 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. en-us Sun, 25 Apr 1982 00:00:00 +0530 Thu, 14 Aug 2014 11:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165873 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. Case-Laws Central Excise Sun, 25 Apr 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165873