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of <h1>Tribunal: Sodium Hypochlorite Equals Bleach Liquor, Appeals Dismissed</h1> <h3>COLLECTOR OF C. EX. Versus CENTURY TEXTILES & INDUSTRIES LTD.</h3> COLLECTOR OF C. EX. Versus CENTURY TEXTILES & INDUSTRIES LTD. - 1991 (53) E.L.T. 421 (Tribunal) The issue in the appeals was whether Sodium Hypochlorite is eligible for exemption as Bleach Liquor. The Tribunal upheld that Bleach Liquor includes both Calcium and Sodium Hypochlorite based on industry understanding. The appeals were dismissed. The so-called cross objections by the respondents were dismissed as well.
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