TMI Blog1988 (11) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... some operation or work". The expression "bone products" therefore merely means anything produced or obtained from bones. Whether such derivation is by a simple physical process or by a chemical reaction would seem to make no difference to the end product. Buttermilk, for instance, does not cease to be a milk product merely because a chemical process is involved in the transformation. The ossein and gelatine manufactured by the respondent can, without straining the expression used in the notification, be described as bone products. We are, therefore, in agreement with the view taken by the Tribunal that the products manufactured by the respondent company to the exemption under the Notification dated 30-6-1975. Appeal dismissedf - Civil App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d that the company is entitled to the benefit of the notification dated 30-6-1979 referred to earlier. The Tribunal pointed out that, admittedly, the raw material for the two products in question is crushed bones. It accepted the argument urged on behalf of the respondent company that the word 'product' only directed attention to the principal raw material from which the product in question is derived. 'Bone products' does not mean that the products must contain 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. Reference was made to the description of gelatine in the Indian Standard Specifications as a "purified product obtain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing bones with chemicals or acids. 6. We are no reason to limit the availability of the exemption under the notification in the manner contended for on behalf of the appellant. The terms of the notification only refer to two items - curshed bones and bone products and there is no scope for applying any rule of ejusdem generis as contended for by the learned Solicitor General. There is also no justification for importing any limitation as to the nature of the products that are entitled to exemption. We see no logic or principle in holding that only products obtained by a physical treatment of bones such as crushing or powdering would be entitled to exemption and not products obtained by chemical treatment. It is true that gelatine may be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the view taken by the Tribunal that the products manufactured by the respondent company to the exemption under the Notification dated 30-6-1975. 8. We may also here usefully reiterate the observations made by us in Collector of Customs, Bombay v. Swastic Woollen (P) Ltd. Others 1988 (37) ELT 474 (S.C.) =J.T. 1988(3) S.C. 558 with regard to the parameters of interference by this Court in an appeal CEGAT. That case concerned the meaning of the expression "wool waste" and, though those observations were made in the context of S. 130E of the Customs Act, 1962, they are of equal application in the present context as well. We said : "In the new scheme of things, the Tribunals have been entrusted with the authority and the jurisdiction to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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