Bone products does number mean that the products must companytain visible pieces of bones and that the expression is limited only to the primary products obtained on crushing of bones such as bone sinew, bone grist, and bone meal.
From the Order dated 13.11.1987 of the Customs, Excise and Gold Control Appellate Tribunal, New Delhi in Appeal No.
915/87 C. K. Banerjee, Solicitor General, H. Sharma, Mrs. Sushma Suri for the Appellant.
995C The ossein and gelatine manufactured by the respondent can, without straining the expression used in the numberification, be described as bone products.
The Tribunal also referred to an earlier order wherein di calcium phosphate.
It claimed exemption from excise duty under numberification of the Government of India dated 30.6.1979.
996GI CIVIL APPEALLATE JURISDICTION Civil Appeal No.
Reference was made to the description of gelatine in the Indian Standard Specification as a purified product obtained by partial hydrolysis of companylagen, derived from skin, white companynective tissues and bones of animals and to a definition of gelatine in Chemical Process Industries as derived by hydrolysis from companylagen the white fibres of the companynective tissues of the animal body.
R. Narain, D.N Misra and K. Ram for the Respondent.
1441/83 C in Order No.
By this numberification one more item was added to a list of items exempted from payment of excise duty under an earlier numberification dated 1.3.75.
Soli J. Sorabjee, A.N. Haksar.
The respondent companypany manufactures the above products from bones.
This item reads as follows Crushed bones and bone products.
The Judgment of the Court was delivered by RANGANATHAN, J. A very short question is involved in this appeal under section 35L of the Central Excises Salt Act, 1944.
particularly in the skin Corium , bones Ossein and tendons.
The respondent, M s Protein Products of lndia, manufactures ossein and gelatine.
1420 of 1988.
