The Tribunal held that the respondents would only be entitled to exemption on the quantity of citric acid used for manufacture of drugs.
55/1975 C.E., dated 1st March, 1975, as amended by Notification No.
They also filed a writ petition in the Bombay High Court being W.P. No.
62/1978, dated 1st March, 1978.
The question before the Court was whether citric acid manufactured by the respondents herein was companyered by Notification No.
55/75 as amended by Notification No.
This appeal is against the judgment of the Bombay High Court dated 21st October, 1992.
The respondents claimed benefit of the aforesaid Notifications and refund of amounts paid.
Against this order of the Tribunal, the respondents have filed Civil Appeal No.
The Tribunal, therefore, remitted the matter back for determination as to what quantity was being used for the manufacture of drugs.
901 of 1987 which is also on board today.
They, therefore, filed an appeal before the Tribunal.
In the writ petition, the impugned judgment dated 21st October, 1992 came to be passed.
This claim was disallowed.
62/78 as drug intermediate.
The manufacturer had succeeded before the Tribunal and the appeal was carried to the Supreme Court by the Collector.
1897 of 1985.
