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Merits
Separating the style from content has many benefits, but has only become practical in recent years due to improvements in popular web browsers' CSS implementations.
Speed:CSS helps in faster downloading of the pages. One benefit is that the styles need to be downloaded only once, on the first page the user visits. The style sheet goes into the browser's cache, and thus need not be downloaded again for all other pages that use that style sheet.
Maintainability:A single change to the CSS style sheet file can affect the entire site. Changes to site appearance can be cheaper, easier, faster -- thus more likely to happen.
Customization:Changes to the site appearance can be changed with out altering the content.
Disadvantages
Complex Layouts:One of the major disadvantages of separating style and content is that complex layouts can be difficult to create. For users inexperienced in writing CSS, complex layouts can be difficult to recreate. Additionally, many browsers render certain CSS rules differently than others, meaning that a layout which looks correct in one browser may look quite different in another.
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