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of <h1>Circular Clarifies Excise Duty Exemption for Handicraft Garments Using Supreme Court Guidelines from Louis Shoppe Case.</h1> The circular addresses the classification of readymade garments as 'handicrafts' for excise duty exemption under Notification 76/86-CE. It references the Supreme Court's criteria from the Louis Shoppe case, which requires that handicrafts be predominantly handmade and possess substantial artistic ornamentation. The circular clarifies that while the Development Commissioner, Handicrafts, may provide input, decisions must align with the Supreme Court's guidelines. It emphasizes that classification as 'handicraft' is fact-specific, considering factors like design intricacy and artistic skill. The circular aims to clarify the earlier circular from January 28, 2004, and should be noted by relevant authorities.
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