1997 (1) TMI 364 - AT - Central Excise

Summary

The Department appealed against the order of the Collector of Central Excise classifying Sodium Hypochlorite under sub-heading 2828.90 for exemption. The Collector allowed the benefit, including Sodium Hypochlorite in the definition of bleach liquor based on a Tribunal decision. The Tribunal dismissed the appeal, upholding the inclusion of Sodium Hypochlorite in bleach liquor as per the previous Tribunal and Supreme Court orders.