Supreme Court · 1988 INSC 358 · Decided 28 November 1988
Collector of Central,excise, Coimbatore v. Protein Products of India LTD
- Court
- Supreme Court of India
- Citation
- 1988 INSC 358 · [1988] SUPP. 3 S.C.R. 993
- Case number
- CIVIL APPEAL No. 1420/1988
- Decided
- 28 November 1988
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
B Central Excises and Salt Act, 1944-Section 35L and Notification dated June 30, 1979-ltem 'crushed bones and bone products'-'Ossein and ge/atine'-Whether 'bone products'-Whether exempt from excise duty. The respondent-company manufactures ossein .and gelatine from bones. Ossein is prepared from the bones with phosphoric acid. From the ossein so obtained, gelatine is obtaind by treating the same further with an alkali. The company claimed exemption from excise duty under a notification of the Govern­ ment of India dated 30.6.1979 wherein crushed bones and. bone pro­ ducts were
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