JUDGMENT

RANGANATHAN, J.:— A very short question is involved in this appeal under Section 35L of the Central Excises and Salt Act, 1944.

2. The respondent, M/s. Protein Products of India, manufacture ossein and gelatine. It claimed exemption from excise duty under a notification of the Government of India dated 30-6-1979. By this notification one more item was added to a list of items exempted from payment of excise duty under an earlier notification dated 1-3-75. This item reads as follows:

Crushed bones and bone products.

3. The respondent company manufactures the above products from bones. Ossein is prepared from bones by dissolving the mineral part of the bones with phospohoric acid. From the ossein so obtained, gelatine is obtained by treating the same further with an alkali. Although gelatine can also be manufactured from other sources such as pig skin and hides, it is common ground that the respondent company was manufacturing gelatine only from bones.

4. The Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) has taken the view that the products manufactured by the respondent company are bone products and that company is entitled to the benefit of the notification dat