2002 (10) TMI 102

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nal (for short "the Tribunal"). The question before the Tribunal was whether citric acid manufactured by the respondent was entitled to exemption under Notification No. 55/1975-C.E., dated 1st March, 1975, as amended by Notification No. 62/1978, dated 1st March, 1978. The Tribunal held that to the extent the citric acid was used as an intermediate for manufacture of a drug, the respondent would be .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ical it would be entitled to exemption under the Notification. We, therefore, see no infirmity in the impugned judgment. 2. It must be mentioned that we have in a judgment delivered today in C.A. No. 9346 of 1994 held that citric acid was entitled to the exemption of the aforementioned Notification. However that was on facts of that case and the admission made therein. In any event the responden .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X