https://www.taxtmi.com/caselaws?id=167353 Mere sawing of timber, without further finishing or transformation into a distinct article, does not amount to manufacture of a new excisable commodity. Applying the test of manufacture, the Tribunal held that sawing only reduced the size of the timber and did not create a product with a distinct name, character or use. Sawn timber therefore remained timber and its value could not be included in the turnover ceiling for exemption under the cited notification; the exemption remained available if the ceiling was satisfied after excluding that value. en-us Thu, 18 Apr 1985 00:00:00 +0530 Wed, 17 Dec 2014 12:14:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167353 Mere sawing of timber, without further finishing or transformation into a distinct article, does not amount to manufacture of a new excisable commodity. Applying the test of manufacture, the Tribunal held that sawing only reduced the size of the timber and did not create a product with a distinct name, character or use. Sawn timber therefore remained timber and its value could not be included in the turnover ceiling for exemption under the cited notification; the exemption remained available if the ceiling was satisfied after excluding that value. Case-Laws Central Excise Thu, 18 Apr 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167353