https://www.taxtmi.com/caselaws?id=73190 Cut and polished granite slabs made with sophisticated power-driven machinery were not handicrafts because manual artistic skill was not the predominant element in manufacture; the exemption under Notification No. 234/82 therefore did not apply, and the slabs were excisable under Item 68. Granite scrap arising incidentally during sawing, trimming, and polishing was not a distinct manufactured product and was not excisable. The extended limitation period could not be invoked without proof of deliberate suppression of material facts, so duty was confined to the normal six-month period prior to each notice. en-us Tue, 14 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 11:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73190 Cut and polished granite slabs made with sophisticated power-driven machinery were not handicrafts because manual artistic skill was not the predominant element in manufacture; the exemption under Notification No. 234/82 therefore did not apply, and the slabs were excisable under Item 68. Granite scrap arising incidentally during sawing, trimming, and polishing was not a distinct manufactured product and was not excisable. The extended limitation period could not be invoked without proof of deliberate suppression of material facts, so duty was confined to the normal six-month period prior to each notice. Case-Laws Customs Tue, 14 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73190