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TMI Blog1995 (4) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : K. Sankararaman, Member (T)]. - These are a batch of 11 appeals filed by M/s. Orissa Forest Corporation Limited against a combined Order-in-Appeal No. 222-232/Bhu/85, dated 30-10-85 passed by Collector of Central Excise (Appeals), Calcutta whereby he had disposed of 11 appeals preferred before him by the present appellants against seven orders-in-original passed against th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant company referred to their letter dated 4th April, 1995 alongwith which they had submitted copies of various Tribunal orders as also judgments of the Honourable Orissa High Court in their own case as well as a judgment of the Honourable Supreme Court upholding a Tribunal decision that Sawn Timber is not a manufactured item and that no duty is attracted thereon. It was, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, Bangalore reported in 1986 (23) E.L.T. 293. The appellants have also submitted copies of Tribunal Order No. 314/89-D dated 22-8-1989 in their own case and another order No. 353/1988-D, dated 12-5-88 in the case of Collector of Central Excise v. M/s. Remed Saw Mills No. II which was run by M/s. Orissa Forest Corporation Ltd. at the relevant time. Besides a copy of judgment of the Honourable Oris ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... since the conversion of timber into sawn timber did not amount to manufacture of a new and different article with distinct name, character or use and hence no duty was payable thereon under Tariff Item 68. 5. Following the Honourable Supreme Court judgment in the Kutty Flush Doors case which has been followed in a number of Tribunal decisions, we allow the appeal and set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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