1997 (1) TMI 364

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....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. 195/86-C.E., dated 13-3-....

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....l 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 plea may be accepted. 3....