Classification of sodium hypochlorite determines exemption eligibility under the relevant notification, applied per technical opinion. Whether a sodium hypochlorite solution qualifies for exemption under Notification No. 195/86 is resolved by adopting the technical opinion of the Chief Chemist, Central Revenue Chemical Laboratory; the Board has accepted that assessment and directs field formations to apply it for classification and exemption decisions.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of sodium hypochlorite determines exemption eligibility under the relevant notification, applied per technical opinion.
Whether a sodium hypochlorite solution qualifies for exemption under Notification No. 195/86 is resolved by adopting the technical opinion of the Chief Chemist, Central Revenue Chemical Laboratory; the Board has accepted that assessment and directs field formations to apply it for classification and exemption decisions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
