https://www.taxtmi.com/caselaws?id=90722 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. en-us Mon, 02 Jun 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:37:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90722 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. Case-Laws Central Excise Mon, 02 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90722