2003 (3) TMI 167

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..... g 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 which is specific for hypochlorite. Department is aggrieved by the .....

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..... ed 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 exemption available to Bleach Liquor. It is not open to the appellant .....

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