1980 (5) TMI 44

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..... ommon order. Government of India have considered the points raised in the Revision Applications, those urged during the common Personal Hearing and have examined the records of' the cases. The petitioners have contended that the goods in question are microporous P.V.C. battery separators which have been manufactured directly from P.V.C. granules and that no P.V.C. sheets came into existence at .....

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..... eparators; as such. The aforesaid Trade Notice is therefore, also not applicable to the goods in question. The petitioners have also not furnished any evidence to prove that the goods in question are identical to goods produced by other manufacturers whose goods have been held to be classifiable under Item 68 of the First Schedule to the Central Excises and Salt Act, 1944. In view of the above, .....

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