RALLIS INDIA LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) THIS writ petition is filed to challenge the Larger Bench decision of the CESTAT dated 13-12-2006. The Larger Bench was constituted because of the conflicting decisions rendered by the Tribunal in the case of Rama Industries Ltd. V/s. C.C.E. reported in 2004 (178) E.L.T.720 (T) and in the case of Binani Zinc Ltd. V/s. CCE reported in 2005 (187) ELT 390 (T).

(2.) THE question referred to the Larger Bench was:-

(3.) ACCORDING to the petitioner, animal bone is the basic raw material required for the manufacture of gelatin. Animal bones contain both organic material known as protein as well as inorganic material known as phosphorus. According to the petitioner, when the animal bones are treated with HCL, organic and inorganic substances in the animal bones get separated. Organic substances are insoluble in water and are known as 'Ossein'. Inorganic substances are water soluble and are known as 'mother liquor' / 'spent liquor' / 'phosphoryl liquor'.