TMI Blog1987 (11) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ate to mention the manufacturing process of these two products. The respondents in their letter dated 24th December, 1980 addressed to the concerned Assistant Collector had stated as follows: As an introduction, it is necessary to point out that Gelatine can be made from several sources such as pig skin, hides and bones. While these three sources can be utilised, PPI s (Respondents herein) manufacture is based on crushed bones and not from pig skin or hides. PPI manufactures Ossein and Gelatine. It may be understood that Ossein can only be produced out of bones and Ossein is not a product that emanates from pig skin or hides. Symbolically, the word OSS connotes Bone and a derivative that comes out of OSS , namely bones was called as O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndard Specification for Gelatine has been described as a purified product obtained by partial hydrolysis of collage, dervied from the skin, white connective tissues sand bones of animals. (Emphasis supplied by the learned advocate). Learned advocate has further contended that the department s contention that a bone product, in order to be eligible to the notification D21/97 dated 30-6-79 must retain the physical characteristics of bones is not warranted by the plain words used in the said notification. The notification exempts the crushed bones and bone products . Bone products mentioned herein does not mean that the products must contain visible pieces pf bones and that is limited only to the primary products obtained on crushing of bon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y go by the principal raw material out of which such a product emerges. Admittedly, the raw material of the two products in question is crushed bones. Therefore, it has rightly been held in the impugned order that Gelatine and Ossein are bone products. We find sufficient force in the argument of the learned advocate that if Di-calcium phosphate has been held as a bone product eligible to the benefit of notification 221/79-CE, dated 30.6.79, there is no reason to deny the benefit of the said notification to the products in question, namely Ossein and Gelatine. The appellant Collector obviously has not taken into account the aforesaid Order dated 12.5.83 of the Tribunal regarding Di-calcium phosphate. Accordingly, the appeal is rejected and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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