https://www.taxtmi.com/caselaws?id=72099 The Tribunal set aside the Appellate Collector's orders and upheld the Assistant Collector's decision that the processing of raw bones into various products constituted manufacture under the Central Excise Tariff. The Tribunal directed a reassessment of the respondents' eligibility for exemption under Notification No. 176/77-Central Excises, dated 18-6-1977, emphasizing a need for a comprehensive evaluation by the lower authorities. en-us Tue, 17 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 18:24:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72099 The Tribunal set aside the Appellate Collector's orders and upheld the Assistant Collector's decision that the processing of raw bones into various products constituted manufacture under the Central Excise Tariff. The Tribunal directed a reassessment of the respondents' eligibility for exemption under Notification No. 176/77-Central Excises, dated 18-6-1977, emphasizing a need for a comprehensive evaluation by the lower authorities. Case-Laws Central Excise Tue, 17 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72099