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<h1>Tribunal grants exemption for sulphuric acid in cooling towers under Notification No. 81/75-C.E.</h1> <h3>INDO GULF FERTILIZERS & CHEMICALS Versus COMMISSIONER OF C. EX., ALLAHABAD</h3> The Tribunal allowed the appellants' appeal, granting them the benefit of Notification No. 81/75-C.E. for sulphuric acid used in cooling towers. The ... Sulphuric acid - Entitled for the benefit of Notification No. 81/75-C.E. The appellants appealed against the Order-in-Appeal denying benefit of Notification No. 81/75-C.E. for sulphuric acid used in cooling towers. Tribunal allowed benefit based on earlier decision, stating sulphuric acid used in ammonia and urea plants qualifies for exemption under the notification. Impugned order set aside, appeal allowed.