https://www.taxtmi.com/caselaws?id=73586 For excise exemption under Notification No. 55/75, dhoop sticks, dhoop coils and dhoop powder qualify as handicrafts only if their finished character is derived from hand-made work and manual skill; power-assisted kneading and forming prevents that classification, while limited export-promotion recognition does not control excise treatment. The text also notes that removal of such goods without informing the Central Excise authorities or paying duty can justify the extended limitation period and penalty, with confiscation maintained and only moderation of penalty indicated. en-us Tue, 08 Mar 1988 00:00:00 +0530 Thu, 02 Jun 2011 11:05:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73586 For excise exemption under Notification No. 55/75, dhoop sticks, dhoop coils and dhoop powder qualify as handicrafts only if their finished character is derived from hand-made work and manual skill; power-assisted kneading and forming prevents that classification, while limited export-promotion recognition does not control excise treatment. The text also notes that removal of such goods without informing the Central Excise authorities or paying duty can justify the extended limitation period and penalty, with confiscation maintained and only moderation of penalty indicated. Case-Laws Central Excise Tue, 08 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73586