1997 (1) TMI 364

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....hik, Advocate, for the Respondents. [Order per : S.K. Bhatnagar, Vice President]. - The Department has filed this appeal against the order of the Collector of Central Excise (Appeals), Chandigarh dated 14-1-1992. 2. Ld. DR stated in this case that the respondents had classified their product Sodium Hypochlorite under sub-heading 2828.90 and claim the exemption under Notification No. ....

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....tion that in the Tribunal order referred to by the Collector, reference is made to "Textile Bleaching" by J.T. Marsh in which it is said that the principal chlorine compound used in commercial bleaching are calcium hypochlorite and sodium hypochlorite can be used for bleaching. Notification No. 195/86 is specifically applicable to bleached liquor and not for bleaching action and, therefore, their ....