COLLECTOR OF CENTRAL EXCISE. COIMBATORE vs PROTEIN PRODUCTS OF INDIA LTD.

The Supreme Court held that the term 'bone products' as used in the notification dated 30.6.1979 includes products like ossein and gelatine, which are derived from bones, and is not limited to visible pieces of bones or primary products. The Court affirmed the Customs, Excise and Gold (Control) Appellate Tribunal's decision that the respondent is entitled to exemption from excise duty under the notification. The ruling clarifies that the definition of 'bone products' encompasses a broader interpretation than previously argued by the appellant.