https://www.taxtmi.com/caselaws?id=42169 The Supreme Court held that excise duty is chargeable only when a new article emerges with distinct characteristics. Not every change constitutes manufacture; there must be a transformation resulting in a new article with unique features. The Court found that sawing timber into different sizes does not create a new product with a distinct name, character, and use. Therefore, based on the Tribunal's correct application of principles and factual findings, the Court dismissed the appeal, affirming the Tribunal's decision that sawn timber and dried timber are non-excisable under the Central Excises and Salt Act, 1944. en-us Mon, 28 Mar 1988 00:00:00 +0530 Fri, 10 Jun 2016 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42169 The Supreme Court held that excise duty is chargeable only when a new article emerges with distinct characteristics. Not every change constitutes manufacture; there must be a transformation resulting in a new article with unique features. The Court found that sawing timber into different sizes does not create a new product with a distinct name, character, and use. Therefore, based on the Tribunal's correct application of principles and factual findings, the Court dismissed the appeal, affirming the Tribunal's decision that sawn timber and dried timber are non-excisable under the Central Excises and Salt Act, 1944. Case-Laws Central Excise Mon, 28 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42169