https://www.taxtmi.com/caselaws?id=167606 Microporous PVC battery separators cut to size were examined by their manufacturing process and chemical composition, including ribs, webs and sintered microporous structure. Because the goods functioned as insulation between battery plates while permitting acid passage through porosity, they were treated as finished battery-use articles rather than mere rigid PVC sheeting. On that basis, the earlier classification under Item 15A(2) as rigid PVC sheets was rejected, and the goods were classified as articles made of plastic. The product was accordingly held eligible for exemption under Notification No. 68/71 dated 02-05-1971. en-us Tue, 10 Aug 1976 00:00:00 +0530 Fri, 26 Dec 2014 11:38:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167606 Microporous PVC battery separators cut to size were examined by their manufacturing process and chemical composition, including ribs, webs and sintered microporous structure. Because the goods functioned as insulation between battery plates while permitting acid passage through porosity, they were treated as finished battery-use articles rather than mere rigid PVC sheeting. On that basis, the earlier classification under Item 15A(2) as rigid PVC sheets was rejected, and the goods were classified as articles made of plastic. The product was accordingly held eligible for exemption under Notification No. 68/71 dated 02-05-1971. Case-Laws Central Excise Tue, 10 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167606