https://www.taxtmi.com/caselaws?id=42894 Cutting timber logs into sawn timber does not constitute manufacture for central excise purposes unless processing produces a new and different article with a distinct name, character or use; a mere change is insufficient. Sawn timber was treated as eligible for exemption, with Tariff Item 68 not attracted. Excise authorities were required to consider the petitioner's representation consistently with the Supreme Court's binding ruling, without final adjudication of the underlying claim in the writ proceedings. en-us Tue, 07 Aug 1990 00:00:00 +0530 Mon, 14 Jun 2010 18:33:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42894 Cutting timber logs into sawn timber does not constitute manufacture for central excise purposes unless processing produces a new and different article with a distinct name, character or use; a mere change is insufficient. Sawn timber was treated as eligible for exemption, with Tariff Item 68 not attracted. Excise authorities were required to consider the petitioner's representation consistently with the Supreme Court's binding ruling, without final adjudication of the underlying claim in the writ proceedings. Case-Laws Central Excise Tue, 07 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42894