- (1.)This appeal is against the judgment of the Bombay High Court dated 21-10-1992. The question before the Court was whether citric acid manufactured by the respondents herein was covered by Notification No. 55/75-CE dated 1-3-1975, as amended by Notification No. 62/78 dated 1-3-1978.
(2.)The respondents claimed benefit of the aforesaid notifications and refund of amounts paid. This claim was disallowed.
(3.)They, therefore, filed an appeal before the Tribunal. The Tribunal by its order dated 14-2-1985 noted that the Department did not challenge the claim that the citric acid manufactured by the respondents, was a pharmacopoeial standard acid. In spite of this, the Tribunal held that before exemption can be claimed under this notification, it must be shown that the end-use was for the manufacture of drugs. The Tribunal, therefore, remitted the matter back for determination as to what quantity was being used for the manufacture of drugs. The Tribunal held mat the respondents would only be entitled to exemption on the quantity of citric acid used for manufacture of drugs.