https://www.taxtmi.com/caselaws?id=74527 Ossein and gelatine manufactured from crushed bones with chemical treatment were treated as bone products for exemption under Notification No. 221/79-CE. The Tribunal held that the decisive test is the principal raw material from which the goods emerge, not whether the finished products retain the visible physical characteristics of bones. It relied on its earlier view that di-calcium phosphate derived from bones could also qualify as a bone product. On that basis, the exemption was upheld and the departmental appeal failed. en-us Fri, 13 Nov 1987 00:00:00 +0530 Thu, 09 Jun 2011 14:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74527 Ossein and gelatine manufactured from crushed bones with chemical treatment were treated as bone products for exemption under Notification No. 221/79-CE. The Tribunal held that the decisive test is the principal raw material from which the goods emerge, not whether the finished products retain the visible physical characteristics of bones. It relied on its earlier view that di-calcium phosphate derived from bones could also qualify as a bone product. On that basis, the exemption was upheld and the departmental appeal failed. Case-Laws Central Excise Fri, 13 Nov 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74527