2005 (9) TMI 495

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....nder Sl. No. 26 of the Table annexed to Notification No. 7/94-C.E., dated 1-3-94. The lower appellate authority, in the impugned order, relied on the Tribunal's decision in CCE v. Century Textiles & Indus. Ltd., 1991 (53) E.L.T. 421 to hold that "Bleach liquor" included Sodium Hypochlorite also and, accordingly, the benefit of exemption under the above Notification was extended to the goods in question. The present appeal of the Revenue is against this decision of the Commissioner (Appeals). 2. Heard both sides. Ld. SDR submitted that as 'Sodium Hypochlorite' was specified against Sl. No. 2 of the Table annexed to the Notification, the item "Bleach liquor" mentioned against Sl. No. 26 of the said Table could not include 'Sodium Hypo....

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.... the whole of the duty of excise leviable thereon, subject to the conditions (if any) specified. Sodium Hypochlorite (Chapter 28 of the CETA Schedule) figured at Sl. No. 2 of the Table to the Notification, while "Bleach liquor" (Chapter 28) figured at Sl. No. 26 of the said Table. In respect of "Sodium Hypochlorite", for the purpose of exemption, the Notification laid down the condition that the goods should be consumed captively in the manufacture of wood pulp. No condition whatsoever was stipulated in respect of "Bleach liquor". We have come across an opinion of the Chief Chemist dated 29-11-1988 amongst the records. The accompanying circular of the Board indicates that the Board agreed with the Chief Chemist's opinion. On the basis of ch....