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2002 (10) TMI 98 - SC - Central ExciseWhether citric acid manufactured by the respondents herein was covered by Notification No. 55/1975-C.E., dated 1st March, 1975, as amended by Notification No. 62/1978, dated 1st March, 1978? Held that:- This civil appeal can be disposed of on a very short point. In this case, as already mentioned above, the Department did not deny that the citric acid manufactured by the respondents was a pharmacopoeial standard acid. The High Court also records, in paragraph 7 of the impugned judgment, that the Department did not challenge the finding of the Tribunal that the product was a drug, drug intermediate or pharmaceutical in nature. As this factual position is not disputed, it becomes clear that the citric acid manufactured by the respondents is entitled to the benefit of the Notifications. In such cases where the factual position is admitted, no question arises of ascertaining the end-use. We, therefore, dismiss this appeal on this short point.
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