https://www.taxtmi.com/caselaws?id=117301 A taxing exemption notification separately listed Sodium Hypochlorite at one entry with a captive-consumption condition, while "Bleach liquor" appeared later as a different and residual description. On that construction, Sodium Hypochlorite solution could not be read into the later "Bleach liquor" entry, and the specific earlier entry could not be ignored. A comparison with an earlier notification was considered unhelpful because it did not separately enumerate Sodium Hypochlorite. The Tribunal also relied on chemist opinion and a Board circular to support the narrower reading, and concluded that Sodium Hypochlorite solution was not covered by the exemption as "Bleach liquor." en-us Wed, 28 Sep 2005 00:00:00 +0530 Thu, 21 Jun 2012 16:28:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117301 A taxing exemption notification separately listed Sodium Hypochlorite at one entry with a captive-consumption condition, while "Bleach liquor" appeared later as a different and residual description. On that construction, Sodium Hypochlorite solution could not be read into the later "Bleach liquor" entry, and the specific earlier entry could not be ignored. A comparison with an earlier notification was considered unhelpful because it did not separately enumerate Sodium Hypochlorite. The Tribunal also relied on chemist opinion and a Board circular to support the narrower reading, and concluded that Sodium Hypochlorite solution was not covered by the exemption as "Bleach liquor." Case-Laws Central Excise Wed, 28 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117301