Bone meal from crushed raw bones treated as manufactured goods and liable to excise duty under residuary entry.

Crushing raw animal bones into bone meal was treated as manufacture on the facts found by the Tribunal, and that factual finding was left undisturbed. The resulting bone meal was therefore liable to excise duty under the residuary tariff entry. The exemption notification issue had been remanded to the Assistant Collector and was not under challenge, so it did not affect the present determination.

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Issues: Whether bone meal obtained by crushing raw animal bones in a disintegrator amounted to manufacture and was therefore excisable under the residuary tariff entry.

Analysis: The process of crushing raw animal bones into bone meal was treated as manufacture on the facts found by the Tribunal. That finding was based on the process employed and was treated as a finding of fact. The exemption notification issue had been remanded to the Assistant Collector and was not under challenge.

Conclusion: The bone meal was held to be the result of manufacture and liable to excise duty under the residuary entry, and no interference was called for with the Tribunal's finding.

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