Union Of India (Uoi) vs Citric India Ltd.

The case concerns whether citric acid manufactured by the respondents qualified for excise duty exemptions under Notification No. 55/1975-C.E. as amended. The core legal dispute centers on whether the exemption is contingent upon the 'end-use' of the acid for the manufacture of drugs or if the exemption applies based on the product's nature regardless of its final application. The Bombay High Court had ruled that the notification did not specify an end-use requirement for the benefit to apply.