Exemption notification interpretation: sodium hypochlorite was treated as bleach liquor, so the exemption was allowed.

Sodium hypochlorite was treated as falling within the expression "bleach liquor" in Notification No. 195/86, because the Tribunal followed its earlier final ruling in Century Textiles construing the notification that way. On that interpretation, the exemption was admissible and there was no reason to refer the matter to a larger Bench. The departmental appeal therefore failed and was dismissed.

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Issues: Whether sodium hypochlorite is covered by the expression "bleach liquor" in Notification No. 195/86 dated 13-3-1986 and is therefore entitled to exemption.

Analysis: The issue was treated as covered by the Tribunal's earlier decision in Century Textiles, which had held that sodium hypochlorite is to be regarded as bleach liquor for the purpose of the notification. That view had also attained finality, and no reason was found to refer the matter to a larger Bench.

Conclusion: Sodium hypochlorite was held to fall within the expression "bleach liquor" for the notification and the exemption was admissible.

Final Conclusion: The departmental appeal failed and was dismissed by following the earlier binding view on the scope of the exemption notification.

Ratio Decidendi: Where an earlier final decision has construed the expression in the exemption notification to include sodium hypochlorite, the same interpretation must be applied and the exemption allowed.

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