TaxTMI 
TaxTMI 
TaxTMI 
1985 (3) TMI 254
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....D.R., for the Respondents. ORDER The appellants are manufacturers of a chemical, sodium bisulphite. One of the uses of this chemical is in the manufacture of `analgin' which is a pain relieving drug. It is the claim of the appellants that sodiam bisulphite manufactured by them, which falls under Item No. 68 of the Central Excise Tariff Schedule, is eligible for duty exemption as a drug inter....
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....l filed before the Tribunal. Later on, in accordance with the requirements of this Tribunal, the appellants filed 2 supplementary appeals since there were 3 separate appeals disposed of by the Collector (Appeals) although by a single consolidated Order and, originally, only one revision application had been filed. 3. Before us, it was contended by Dr. P.M. Pitke, Junior Research & Development M....
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....algin which is represented by the following formula. It is evident that its use is not as an aid to the chemical reactions taking place as is the case with some substances like reducing agents, catalysts, etc. It contributes to the very structure of the drug in a substantial measure. Apart from this, there is the evidence produced by the appellants in the shape of a certificate from Joint State....
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....oup of melubrin, then treating with formaldehyde sodium bisulfite solution. It is interesting to note that even the intermediate product "melubrin" is shown in the "Merck Index" as an antipyretic and analgesic. Analgin is also an antipyretic and analgesic. 5. Taking the cumulative effect of what is stated above, there is little doubt that sodium bisulphite qualifies for duty exemption as a drug....