Collector Of Central Excise vs Citurgia Biochemicals Ltd.

The Supreme Court considered whether citric acid manufactured by the respondent qualified for excise duty exemption under Notification No. 55/1975-C.E. as an intermediate for drugs, medicines, and pharmaceuticals. The Court upheld the Tribunal's ruling that the exemption applies to the extent the substance is used as an intermediate for such pharmaceutical purposes. It rejected the appellant's argument that the predominant use of citric acid in other industries precluded it from being granted the exemption.