1997 (4) TMI 176

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....for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - This is an appeal filed by the Department against the order of Collector (Appeals) New Delhi dated 31-10-1990. 2. Learned DR stated that the respondents are engaged in the manufacture of Sodium Hypochlorite falling under Chapter heading 2828.90. They had claimed the benefit of Notification No. 195/86, dated 13-3-198....

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....erring, inter alia to the opinion of the chief chemist that only Calcium Hypochlorite should be considered as bleach liquor. 4. Although the Collector (Appeals) has relied on some literature, which he has not named, to come to the conclusion that Sodium Hypochlorite is also used as a bleaching solution he would like to draw attention to the Chief Chemist opinion to the effect that although....

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.... 1996 E.L.T. Vol. 85. 7. The Tribunal has in its order in the case of Century Textiles held that Sodium Hypochlorite is also required to be considered as bleach liquor and, therefore, the benefit of Notification No. 195/86 was required to be extended. In view of this position it was not necessary to enter into other aspects. 8. We observe that the issue is squarely covered by the T....