TMI Blog1985 (4) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arise only in the course of manufacture of a new main commodity. Such main product in this case was sawn timber. If the saw dust arising in the 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... become a new commodity. The Supreme Court clearly ruled that what M/s. D.C.M. undertook was only processing of raw oil and not manufacture of a new commodity, prior to hydrogenation. 5. We find no ground to interfere with the earlier finding of this Bench that sawn timber (without any further finishing into distinct articles) is not a new or different commodity. Sawing only reduces the thickness and/or length and width of the timber pieces. But just after sawing, it remains timber only. We agree with the appellant that sawn timber was, for that reason, not an excisable item and the value of its clearances could not, therefore, be included in the turnover ceiling. 6. In the light of our above discussion, we allow this appeal in terms ..... X X X X Extracts X X X X X X X X Extracts X X X X
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