https://www.taxtmi.com/caselaws?id=44370 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. en-us Wed, 09 Oct 1996 00:00:00 +0530 Fri, 25 Jun 2010 18:00:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44370 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. Case-Laws Central Excise Wed, 09 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44370