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<h1>Supreme Court Defines Criteria for Handmade Wooden Furniture as 'Handicrafts'</h1> <h3>COLLECTOR OF CENTRAL EXCISE, NEW DELHI Versus LOUIS SHOPPE</h3> COLLECTOR OF CENTRAL EXCISE, NEW DELHI Versus LOUIS SHOPPE - 1996 (83) E.L.T. 13 (SC) , 1996 (3) SCR 293, 1996 (3) SCC 445, 1996 (6) JT 161, 1996 (2) ... The Supreme Court clarified that wooden furniture does not qualify as 'handicrafts' unless predominantly made by hand and has visual appeal like ornamentation. Authorities must apply these tests in relevant cases. The ruling applies to pending and future matters. The Tribunal's past decisions are not to be reopened based on these principles. Appeals were disposed of with no costs. The Order is to be circulated to all Benches by the Registrar of CEGAT.