https://www.taxtmi.com/caselaws?id=114150 The Tribunal allowed the appeal filed by M/s. Orissa Forest Corporation Limited against the combined Order-in-Appeal demanding Central Excise duty on Sawn Timber under Tariff Item 68. Relying on legal precedents, including a Supreme Court decision, the Tribunal held that sawn timber is not a manufactured item attracting duty. The impugned Order-in-Appeal was set aside, emphasizing the consistency in legal interpretations across various forums and resulting in a favorable outcome for the appellant. en-us Tue, 18 Apr 1995 00:00:00 +0530 Fri, 11 May 2012 16:58:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114150 The Tribunal allowed the appeal filed by M/s. Orissa Forest Corporation Limited against the combined Order-in-Appeal demanding Central Excise duty on Sawn Timber under Tariff Item 68. Relying on legal precedents, including a Supreme Court decision, the Tribunal held that sawn timber is not a manufactured item attracting duty. The impugned Order-in-Appeal was set aside, emphasizing the consistency in legal interpretations across various forums and resulting in a favorable outcome for the appellant. Case-Laws Central Excise Tue, 18 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114150