Handmade and artistic character governs handicraft classification of wooden furniture under the exemption notification.

Wooden furniture is not handicrafts merely because it is made of wood or sold as furniture. It qualifies for the exemption only where it is predominantly handmade, though limited use of machinery may be permitted, and where it bears substantial artistic features such as ornamentation, inlay work or comparable visual embellishment. Mere pretence or insubstantial decoration is insufficient. The stated tests are to govern classification in pending and future matters, and the earlier contrary approach was disapproved.

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Issues: Whether wooden furniture can be treated as handicrafts for the purpose of the exemption notification, and what tests govern such classification.

Analysis: Wooden furniture does not qualify as handicrafts merely because it is furniture. It can fall within the expression only if it is predominantly made by hand, though some machinery may also be used, and if it possesses visual appeal through substantial ornamentation, inlay work, or similar artistic improvement. Mere pretence or insubstantial decoration is not enough. The authorities were directed to apply these tests in pending and future matters.

Conclusion: Wooden furniture is not handicrafts as such; only furniture satisfying the stated hand-made and artistic criteria can be so treated.

Final Conclusion: The classification of wooden furniture under the notification must be determined by applying the stated tests, and the earlier contrary approach was disapproved for future cases.

Ratio Decidendi: Wooden furniture qualifies as handicrafts only when it is predominantly handmade and bears substantial artistic ornamentation or similar visual embellishment.

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