TMI Blog1998 (11) TMI 140X X X X Extracts X X X X X X X X Extracts X X X X ..... body has to be given due weight unless it is found by the High Court that such a finding is either based upon no evidence or irrelevant evidence or incorrect principles. Admittedly, in the present case, no additional material was adduced by the Revenue. As such, the finding recorded by the High Court that gelatine comes under the description of chemical is not sustainable in law. We accordingly set aside the judgments under appeals. The appeals are allowed. - Civil Appeal No.1221-22, 1222 A and B of 1993, & 4667, 4668 of 1994, - - - Dated:- 10-11-1998 - S.P. Bharucha and V.N. Khare, JJ. V. Krishnamurthy, Advocate, for the respondent. T.L. Viswanatha Iyer, Senior Advocate (P.N. Ramalingam, Advocate, with him), for the appellants. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch was a natural mixture of biologicals obtained as a dried extract and thus gelatine would not fall within the meaning of chemicals under Entry 138. Consequently, revised assessment orders were set aside and the appeals were allowed. Subsequently, the Joint Commissioner, Madras exercising suo moto revisional power to revise the appellate orders issued notices to M/s. Protein Products of India Ltd. After hearing, the Joint Commissioner, Madras held that gelatine falls within the description of a chemical. Consequently, the appellate orders were set aside and the assessment orders for the 1977-78 and 1978-79 were restored as proposed by order dated 21-7-1983. 3.M/s. Protein Products of India Ltd. and the appellant filed appeals before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gelatine is a chemical falling under Entry 138 of the First Schedule of the Act. It is not disputed that the Appellate Tribunal as a fact finding body had gone into the facts and has concluded that gelatine does not fall within the description of a chemical and that judgment became final between the parties. It is also not disputed that the materials in regard to nature and composition of gelatine and the process undertaken to manufacture it were filed in the form of expert opinions from Scientists before the Tribunal. 5.One of the expert opinions was from Dr. A. Gannasekaran, Professor of Chemistry, which reads as follows : "Gelatine is a protein obtained from collagen which originates from the animal kingdom mainly from skin and bones ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of those proteins found in hides, skins, sinews, bones and connective tissue. It is a natural polymer in use as a protective colloid, emulsifier and a vehicle of sorts in photo emulsions and is a natural product very much in use in the Food Industry (jelly and all). It is the generic of chemicals." 8.From the aforesaid opinions and other materials which were on record, the Tribunal concluded as follows : "The perusal of the abovesaid three letters which were issued by very eminent authorities would disclose that gelatine is got out of animal kingdom, that it is a natural polymer in use as a protective colloid emulsifier and a vehicle of sorts in photo emulsions and is a natural product very much in use in the Food Industry (jelly and al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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