Sawdust not liable for excise duty under T.I. 68 - Supreme Court ruling overturns Appellate Tribunal decision

The Supreme Court held that sawn paratty and sawdust are not liable to excise duty as they do not qualify as manufactured products under T.I. 68. The Appellate Tribunal's decision was overturned, and the respondent's appeal was allowed with benefits. (1995 (7) TMI 430 - SC)

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The Supreme Court considered whether sawn paratty and saw dust are liable to excise duty under T.I. 68. The Appellate Tribunal ruled that these products, arising during sawing of logs, are not excisable as they are not manufactured by the appellants. The respondent's appeal was allowed with benefits. (Case Citation: 1995 (7) TMI 430 - SC)

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