https://www.taxtmi.com/caselaws?id=166790 The Tribunal affirmed duty liability on saw dust but exempted sawn timber from duty payment based on their classification and characteristics as per the Central Excise Tariff. The Tribunal directed reevaluation of duty liability for pencil slats, clarifying that no duty was applicable if the worker count did not exceed 49 during the specified period. Saw dust was deemed a separate article under the Tariff and was held liable for duty, while sawn timber was not considered a new article distinct from log wood and thus exempt from duty. en-us Thu, 24 Nov 1983 00:00:00 +0530 Wed, 05 Nov 2014 10:07:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166790 The Tribunal affirmed duty liability on saw dust but exempted sawn timber from duty payment based on their classification and characteristics as per the Central Excise Tariff. The Tribunal directed reevaluation of duty liability for pencil slats, clarifying that no duty was applicable if the worker count did not exceed 49 during the specified period. Saw dust was deemed a separate article under the Tariff and was held liable for duty, while sawn timber was not considered a new article distinct from log wood and thus exempt from duty. Case-Laws Central Excise Thu, 24 Nov 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166790