https://www.taxtmi.com/caselaws?id=73705 Mere conversion of chir and plywood timber into scantlings, including chemical treatment for fungus and termite resistance and drilling of holes for fitment, did not amount to manufacture because no new commercially distinct article emerged; the processed scantlings were therefore not excisable goods. Saw dust and wood waste generated during the process were also not excisable, as they were only incidental waste and not distinct marketable products. The refund claims were remitted for reconsideration on the limited factual question whether duty had been paid under protest, since that issue had not been examined by the lower authority. en-us Wed, 01 Jun 1988 00:00:00 +0530 Thu, 02 Jun 2011 18:29:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73705 Mere conversion of chir and plywood timber into scantlings, including chemical treatment for fungus and termite resistance and drilling of holes for fitment, did not amount to manufacture because no new commercially distinct article emerged; the processed scantlings were therefore not excisable goods. Saw dust and wood waste generated during the process were also not excisable, as they were only incidental waste and not distinct marketable products. The refund claims were remitted for reconsideration on the limited factual question whether duty had been paid under protest, since that issue had not been examined by the lower authority. Case-Laws Central Excise Wed, 01 Jun 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73705