https://www.taxtmi.com/caselaws?id=74835 For computing the aggregate value of clearances under Notification No. 80/80-C.E., sawn timber obtained from sawing timber logs was not to be treated as a separate excisable commodity. The Tribunal applied its earlier view in the same matter and rejected the contention that the emergence of a by-product automatically made the main product a new excisable article. On that basis, the value of sawn timber was excluded from the exemption ceiling computation, leaving the assessee entitled to the consequential exemption relief. en-us Tue, 03 Sep 1985 00:00:00 +0530 Sat, 11 Jun 2011 13:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74835 For computing the aggregate value of clearances under Notification No. 80/80-C.E., sawn timber obtained from sawing timber logs was not to be treated as a separate excisable commodity. The Tribunal applied its earlier view in the same matter and rejected the contention that the emergence of a by-product automatically made the main product a new excisable article. On that basis, the value of sawn timber was excluded from the exemption ceiling computation, leaving the assessee entitled to the consequential exemption relief. Case-Laws Central Excise Tue, 03 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74835