https://www.taxtmi.com/caselaws?id=167504 Citric acid of pharmacopoeial grade was treated as capable of falling within the notification's coverage of drugs, pharmaceuticals and drug-intermediates because it had recognised medicinal and pharmaceutical uses, even though it also had non-medicinal applications. The exemption, however, was not available for every clearance of citric acid merely because of its chemical character. It applied only where the clearances were shown to be for use in the manufacture of drugs, medicines or pharmaceuticals, and was denied for other uses. The resulting relief was therefore confined to qualifying pharmaceutical 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 Citric acid of pharmacopoeial grade was treated as capable of falling within the notification's coverage of drugs, pharmaceuticals and drug-intermediates because it had recognised medicinal and pharmaceutical uses, even though it also had non-medicinal applications. The exemption, however, was not available for every clearance of citric acid merely because of its chemical character. It applied only where the clearances were shown to be for use in the manufacture of drugs, medicines or pharmaceuticals, and was denied for other uses. The resulting relief was therefore confined to qualifying pharmaceutical clearances. Case-Laws Central Excise Thu, 14 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167504