1980 (5) TMI 44 - CGOVT - Central Excise

Summary

The Central Government of India rejected two Revision Applications concerning the classification of microporous P.V.C. battery separators under Item 68 of the Central Excises and Salt Act, 1944. The government found that the goods in question are distinguishable rigid P.V.C. sheets and not battery separators, therefore not classifiable under Item 68. The applications were rejected as no evidence was provided to support the classification claim.