1995 (7) TMI 430 - SCH - Central Excise

Summary

The Supreme Court considered whether sawn paratty and saw dust are liable to excise duty under T.I. 68. The Appellate Tribunal ruled that these products, arising during sawing of logs, are not excisable as they are not manufactured by the appellants. The respondent's appeal was allowed with benefits. (Case Citation: 1995 (7) TMI 430 - SC)