Commercial identity of sawn timber under excise law: cutting or sizing did not create a new excisable commodity.

Sawn timber was treated as timber in commercial parlance even after being cut into smaller sizes, following earlier Tribunal decisions on sized timber, planks and refts. On that reasoning, sawing or sizing did not create a distinct manufactured commodity for Central Excise purposes, and the waste arising from such activity did not alter the excisable character of the goods. The result stated in the text is that sawn timber and the associated waste were not liable to Central Excise duty, and the appeal against the Collector (Appeals) was rejected.

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Issues: Whether sawn timber and the waste arising therefrom are excisable goods liable to Central Excise duty.

Analysis: The Tribunal followed earlier decisions holding that timber, including sized timber, planks and refts, remains timber in commercial parlance even after being sawn or cut into smaller sizes. On that reasoning, sawn timber does not become a distinct manufactured commodity merely because of cutting or sizing, and the waste arising from such activity does not alter the character of the goods for excise purposes.

Conclusion: Sawn timber and the waste arising therefrom were held not liable to Central Excise duty, and the appeal against the Collector (Appeals)' order was rejected.

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