1997 (4) TMI 176

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.... [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 13-3-1986 available to bleach liq....

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....pinion 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 both Calcium and Sodium Hypo....