https://www.taxtmi.com/caselaws?id=167429 Cell liquor containing about 11% caustic soda was held not to be classifiable as caustic soda lye under Item 14-B of the Central Excise Tariff Schedule because it did not match the commercial and descriptive identity of that tariff entry. The product was described as a weak solution with a substantial proportion of sodium chloride, while caustic soda lye commercially contained about 50% caustic soda. Once classification failed, subsidiary issues on saleability and addition of profit margin for valuation became immaterial, and the consequential demand could not be sustained. en-us Tue, 04 Jun 1985 00:00:00 +0530 Fri, 19 Dec 2014 14:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167429 Cell liquor containing about 11% caustic soda was held not to be classifiable as caustic soda lye under Item 14-B of the Central Excise Tariff Schedule because it did not match the commercial and descriptive identity of that tariff entry. The product was described as a weak solution with a substantial proportion of sodium chloride, while caustic soda lye commercially contained about 50% caustic soda. Once classification failed, subsidiary issues on saleability and addition of profit margin for valuation became immaterial, and the consequential demand could not be sustained. Case-Laws Central Excise Tue, 04 Jun 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167429