https://www.taxtmi.com/caselaws?id=167504 The Tribunal classified citric acid as a pharmaceutical under the exemption notification, rejecting arguments based on predominant use and end use. Citric acid was deemed eligible for exemption when used in pharmaceutical manufacturing, subject to meeting pharmacopoeial standards and being used as a drug or drug-intermediate. The exemption was not unconditional and required verification of end use by the central excise department to ensure compliance with deserving clearances. en-us Thu, 14 Feb 1985 00:00:00 +0530 Mon, 22 Dec 2014 16:49:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167504 The Tribunal classified citric acid as a pharmaceutical under the exemption notification, rejecting arguments based on predominant use and end use. Citric acid was deemed eligible for exemption when used in pharmaceutical manufacturing, subject to meeting pharmacopoeial standards and being used as a drug or drug-intermediate. The exemption was not unconditional and required verification of end use by the central excise department to ensure compliance with deserving clearances. Case-Laws Central Excise Thu, 14 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167504