https://www.taxtmi.com/caselaws?id=74766 Furniture made from timber sawn with the aid of power did not satisfy the condition for exemption under Notification No. 179/77-C.E., because sawing timber was treated as part of the manufacturing process of the final furniture. The exemption under Rule 8(1) applied only where no process ordinarily carried on with the aid of power was involved in or in relation to manufacture. Use of power in this intermediate, manufacture-linked stage defeated the claim, even though the final furniture itself was not manufactured with power. On that basis, the goods remained liable to central excise duty under Item 68. en-us Tue, 04 Oct 1988 00:00:00 +0530 Fri, 10 Jun 2011 18:05:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74766 Furniture made from timber sawn with the aid of power did not satisfy the condition for exemption under Notification No. 179/77-C.E., because sawing timber was treated as part of the manufacturing process of the final furniture. The exemption under Rule 8(1) applied only where no process ordinarily carried on with the aid of power was involved in or in relation to manufacture. Use of power in this intermediate, manufacture-linked stage defeated the claim, even though the final furniture itself was not manufactured with power. On that basis, the goods remained liable to central excise duty under Item 68. Case-Laws Central Excise Tue, 04 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74766