2003 (3) TMI 167

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....Member (T)]. - This is an appeal filed by the department regarding classification of Sodium Hypochlorite solution. None is present for the respondents despite notice and several adjournments granted. 2. Shri S.S. Bhagat, learned S.D.R. appearing for the department states that the order in original was passed by the Assistant Commissioner classifying the impugned goods under sub-heading 2828.90 ....

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.... to classify the impugned goods under Heading 2828.90 but had claimed total exemption under the said heading under Notification No. 7/94 which they were not entitled to. The same exemption notification also has a specific entry for Sodium Hypochlorite chargeable to 20% basic excise duty which the Assistant Commissioner has applied and he has rightly rejected the claim of the appellants for full ex....