1976 (8) TMI 153 - Commissioner - Central Excise

Summary

Issues: Classification of goods under Central Excise Tariff

Analysis:
The appeal in this case revolves around the classification of goods under the Central Excise Tariff. The appellants claimed that the items they manufacture, PVC separators for electric batteries, should be classified as articles made of plastic under sub-item (2) of Item 15A and be exempt from duty under Notification No. 68/71. On the other hand, the Assistant Collector classified the goods as Rigid PVC sheets/sheeting under sub-item (2) of Item 15A, attracting duty under Notification No. 70/71. The dispute arises from the description of the goods as "Sintered Rigid PVC Separators" by the appellants, which the Assistant Collector deemed incorrect. The Chemical Examiner's report highlighted the manufacturing process of the goods, emphasizing their microporous nature and intended use in electric batteries. The report concluded that the goods should be treated as articles made of plastic and eligible for duty exemption under Notification No. 68/71.

Conclusion:
After considering the submissions, examining the case records, and reviewing the Chemical Examiner's report, it was determined that the PVC microporous battery separators manufactured by the appellants should be classified as articles made of plastic under Item 15A(2) of the Central Excise Tariff. Consequently, the goods were deemed eligible for exemption from duty under Notification No. 68/71. The order of the Assistant Collector was set aside, and the appeal was accepted in favor of the appellants.