1985 (4) TMI 287

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....pulated ceiling limit of Rs. 25 lakhs. The appellants contest this finding. 2. During the hearing before us, the appellants stated that break-up of their relevant clearances was as under:   Qty. in sq. m. Value in Rs. Plywood for teachests 1,15,703.91 9,73,162.30 Teachests "Battens" 2,08,566 Sets 5,14,015.78 Sawn Timber 50,486 Cft. 11,18,177.78 Fuel wood and saw dust   39,953.57   Total 26,45,308.88 They argued that the item 'sawn timber' had been held to be non-excisable by the Tribunal in their order reported at 1984 (16) E.L.T. 317 (Tribunal) - Sanghvi Enterprises v. Collector of Central Excise, Chandigarh, vide extract from that order reproduced bel....

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....he course of sawing was a new product, so should be sawn timber and it too fell under Item 68 only. He requested this Bench to reconsider the earlier Tribunal order in the case of M/s Sanghvi Enterprises and hold that sawn timber was a new and different product from timber logs, that its value was to be included in the total turnover ceiling and that, therefore, the appellants were not entitled to the exemption asked for by them. 4. We have carefully considered the matter. We find no authority-technical or judicial-for the proposition made by the Department's Representative that if a process results in a residue/by-product which is a new article, the main product of the process must necessarily be a new product also. His contention ....