2002 (10) TMI 102

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....sed by the Customs, Excise and Gold (Control) Appellate Tribunal (for short "the Tribunal"). The question before the Tribunal was whether citric acid manufactured by the respondent was entitled to exemption under Notification No. 55/1975-C.E., dated 1st March, 1975, as amended by Notification No. 62/1978, dated 1st March, 1978. The Tribunal held that to the extent the citric acid was used as an in....