Bleach liquor exemption covers diluted sodium hypochlorite where that construction has already been judicially accepted.

A notification granting exemption to bleach liquor was held to extend to sodium hypochlorite in diluted form, not merely to calcium hypochlorite. The Tribunal relied on an earlier decision that had already construed bleach liquor to include sodium hypochlorite and noted that the Supreme Court had dismissed the appeal against that view. Following that settled interpretation, the assessee's claim to exemption was accepted.

---

---

Issues: Whether sodium hypochlorite in diluted form was covered by the expression "bleach liquor" under Notification No. 195/86-C.E. dated 13-3-1986, entitling the assessee to exemption.

Analysis: The dispute turned on whether the notification, which applied to bleach liquor, was confined only to calcium hypochlorite or extended to sodium hypochlorite as well. The Tribunal noted that an earlier decision holding that bleach liquor included sodium hypochlorite had already been followed and that the Supreme Court had dismissed the appeal against that view. Respectfully following that ratio, the Tribunal accepted the assessee's position.

Conclusion: Sodium hypochlorite in diluted form was covered by bleach liquor for the purpose of the notification, and the exemption was available to the assessee.

Final Conclusion: The departmental challenge to the exemption failed, and the assessee's entitlement under the notification stood affirmed.

Ratio Decidendi: Where a notification uses the term "bleach liquor", it extends to sodium hypochlorite in diluted form if that construction has already been judicially accepted and upheld.

---