https://www.taxtmi.com/caselaws?id=41198 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. en-us Tue, 20 May 1980 00:00:00 +0530 Mon, 31 May 2010 12:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41198 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. Case-Laws Central Excise Tue, 20 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41198