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<h1>Metallic Yarn from Duty-Paid Metallised Polyester Film Classified as 'Handicrafts' Under Notification No. 76/86.</h1> The circular from the Central Board of Excise and Customs clarifies that metallic yarn made from duty-paid metallised polyester film should be considered as 'handicrafts' under Notification No. 76/86. This follows a previous clarification regarding imitation or real zari and metallic yarn. The Supreme Court's criteria for classifying goods as 'handicrafts' are highlighted, emphasizing that items must be predominantly handmade and possess substantial artistic ornamentation. These criteria should be applied when determining the classification of goods as 'handicrafts' in relevant cases.