1997 (4) TMI 176 - AT - Central Excise

Summary

The Department appealed against the order of Collector (Appeals) New Delhi regarding the classification of Sodium Hypochlorite under Notification No. 195/86. The Department argued that only Calcium Hypochlorite should be considered as bleach liquor. However, the Tribunal held that Sodium Hypochlorite should also be considered as bleach liquor based on a previous order in the case of Century Textiles. The appeal was dismissed, citing the Supreme Court's decision and the Tribunal's previous ruling.