1976 (8) TMI 153

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....on No. 70/71, dated 29-5-1971 as amended :- "Sintered PVC Separators for storage Batteries Willard Microplus Right PVC separators." 1. The claim of the appellants is that items which they manufacture are PVC separators, which are for exclusive use in the manufacture to Electric (Storage) Batteries and to perform that function they are microporous. They are neither used nor are capable of being used for any other purpose except in electric batteries. They are known and understood commonly as P.V.C. Separators for Batteries. Therefore, they are not liable to duty of excise under Notification No. 70/71, dated 25-5-1971 as amended. They claim the above Items to be articles made of Plastic falling under sub-item (2) of Item 15A and wh....

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....e available to provide power to the battery. 2. I have considered all the above submissions and have also examined the case records. The Chemical Examiner also visited the factory and following is extract of his report on the method of manufacture of the subject items. "The fine PVC is seived powder is spread in a smooth layer which on a steel belt, being compressed by rotating roller which is engraved to impart the impressions of the ribs and weds on the one side of the separators. The steel belt which has parallel equidistant lines, gives the impression of these raised lines on the other side of the separator. The thickness of the separator is adjustable by the rotating roller. A compact and a smooth layer of PVC powder goes....