1985 (10) TMI 177

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....sad Singh, Advocate, for the Respondents. [Order per : K.L. Rekhi, Member (T)] .-The respondents are manufacturers of wooden veneers and plywood. In the course of such manufacture, they saw wooden logs into slabs. Certain portions of the sawn timber which contain knots, flowery grains, crackes etc. and hence are not suitable for manufacture of veneers, are taken out and cleared from the factory ....

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....etained by the respondents, Shri M.L. Lahoty, had not come because he had not received the required documents from the respondents and that the matter may, therefore, be adjourned. We observed from the records that certain documents had been asked for from the respondents on 13-8-1985 when Shri M.L. Lahoty was present. About five weeks time was given to him for this purpose. By now, about ten week....

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....ve not assumed the form of identifiable articles of wood. The parent material in the form of logs was wood or timber. So are the cut pieces of rough and sawn timber, termed as "timber waste". In the facts and circumstances of this case, it cannot be said that just by the process of rough sawing any transformation of timber into different commercial articles having a distinct name, character or use....