9911796707
TMI Blog2005 (9) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... nexed 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 Hypochlorite . In this context, she relie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hereon, 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 chemical literature, the Chief Chemist opined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der Notification No. 195/86 covered both Calcium Hypochlorite and Sodium Hypochlorite solutions as held in the decisions cited by Ld. Counsel, we find that, in Notification No. 7/94-CE, Sodium Hypochlorite was segregated and placed under a separate entry vide Sl. No. 2 of the Table annexed to the Notification. Hence the expression Bleach liquor obtaining at Sl. No. 26 of the Table annexed to the Notification is residual and the same can only be understood as meaning Calcium Hypochlorite solution . When one compares the two Notifications, one would clearly discern the legislative intent underlying the segregation of Sodium Hypochlorite from Calcium Hypochlorite under Notification No. 7/94. Sl. No. 26 in the Table annexed to this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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