https://www.taxtmi.com/caselaws?id=41649 The court held that sawn timber, planks, and cut sizes are not different commercial commodities from nascent timber. The process of cutting timber into smaller sizes does not amount to 'manufacture' as it does not result in a new commodity. Therefore, the goods in question were not considered 'excisable goods' under the Central Excises Act. The impugned show cause notices were quashed, and the rule in each case was made absolute. en-us Tue, 12 Nov 1985 00:00:00 +0530 Sat, 05 Jun 2010 11:20:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41649 The court held that sawn timber, planks, and cut sizes are not different commercial commodities from nascent timber. The process of cutting timber into smaller sizes does not amount to 'manufacture' as it does not result in a new commodity. Therefore, the goods in question were not considered 'excisable goods' under the Central Excises Act. The impugned show cause notices were quashed, and the rule in each case was made absolute. Case-Laws Central Excise Tue, 12 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41649