The Tribunal, having gone into the process by which the bones are crushed, came to the companyclusion that bone meal was the result of manufacture and, therefore, excisable under the residuary Entry 68 of the Central Excise Tariff.
The appellants claimed an exemption under an Exemption Notification which had number been companysidered by the authorities.This is a finding of fact relating to the process employed by the appellants and numberinterference therewith would be warranted.
