This appeal is against an order dated 6th December, 1985 passed by the Customs, Excise and Gold Control Appellate Tribunal for short the Tribunal The question before the Tribunal was whether citric acid manufactured by the respondent was entitled to exemption under Notification No.
The appellant has filed this appeal on the ground that the predominant use of citric acid is for use in beverages, companyfectionery, effervescent powders and tablets and that, therefore, citric acid is number a substance to which benefit of the Notification can at all be given.
The Tribunal, therefore, remanded the matter back to the Assistant Collector to make inquiry and satisfy himself and grant benefit of the Notification to the extent the citric acid cleared by the respondent herein was used in drugs, medicines and pharmaceuticals.
To the extent the citric acid is being used as an intermediate for a drug, medicine or pharmaceutical it would be entitled to exemption under the Notification.
55/1975 C.E., dated 1st March, 1975, as amended by Notification No.
62/1978, dated 1st March, 1978.
The Notification exempts intermediates of drugs, medicines and pharmaceuticals.
