https://www.taxtmi.com/caselaws?id=167259 Sodium bisulphite used in the manufacture of analgin was treated as a drug intermediate eligible for duty exemption under the applicable notification. The material showed that it contributed to the structure of the drug rather than merely assisting the chemical reaction, and drug-control certificates together with chemical reference material supported its use as an intermediate. On the cumulative evidence, the exemption claim was upheld in favour of the assessee. en-us Fri, 29 Mar 1985 00:00:00 +0530 Sat, 13 Dec 2014 11:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167259 Sodium bisulphite used in the manufacture of analgin was treated as a drug intermediate eligible for duty exemption under the applicable notification. The material showed that it contributed to the structure of the drug rather than merely assisting the chemical reaction, and drug-control certificates together with chemical reference material supported its use as an intermediate. On the cumulative evidence, the exemption claim was upheld in favour of the assessee. Case-Laws Central Excise Fri, 29 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167259