TaxTMI 
TaxTMI 
1976 (8) TMI 153
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....75 read with letter C. N. V. (15A) (17) 992-CPL/74/15233, dated 18-10-1975 in which he had held that the following goods as declared by the appellants in their revised classifications list No. 1/75 should be assessed as Rigid PVC sheets under sub-items (2) of Item 15A of the Central Excise Tariff read with Notification No. 70/71, dated 29-5-1971 as amended :- "Sintered PVC Separators for storage ....
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....g of the Assistant Collector as contained in his letter dated 18-10-1975 is that the appellants had got the subject items approved as Rigid P.V.C. sheeting (Separators) in classification list No. 1/75 after which they submitted two more classifications Lists No. 2/75 (Additional) and 1/75 (Revised) for the same goods described as "Sintered P.V.C Separators" under Tariff Item No. 15A(2). The Assist....
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.... is not porous. The separators come out from the integrated factory as Separators but to size and ribs have been provided in the separators so that more acid is made 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 meth....
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....assed through the cutting knives and spilting device, where the PVC sheeting is divided into three parallel narrow sheets of equal width rejecting the excess width of the sheet as the outer edges, which are used in the process again. The separators as rectangular pipes, are in the process again. The separators as rectangular pipes, are then out of the required length and automatically come out, wh....