https://www.taxtmi.com/caselaws?id=81623 The Tribunal upheld the classification of 'Agarbathies' as handicrafts for exemption under Notification No. 234/82-C.E., rejecting the Revenue's argument that power usage in manufacturing disqualified the product. Emphasizing the specific nature of 'Agarbathies' and absence of a power prohibition in relevant notifications, the Tribunal distinguished the case from previous judgments. It noted that power usage in production stages does not automatically negate handicraft status if hand labor shapes the product's essential character. Previous judgments on different products were deemed inapplicable, and the Tribunal dismissed the Revenue's appeal, affirming the exemption for 'Agarbathies.' en-us Tue, 29 May 1990 00:00:00 +0530 Mon, 27 Jun 2011 17:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81623 The Tribunal upheld the classification of 'Agarbathies' as handicrafts for exemption under Notification No. 234/82-C.E., rejecting the Revenue's argument that power usage in manufacturing disqualified the product. Emphasizing the specific nature of 'Agarbathies' and absence of a power prohibition in relevant notifications, the Tribunal distinguished the case from previous judgments. It noted that power usage in production stages does not automatically negate handicraft status if hand labor shapes the product's essential character. Previous judgments on different products were deemed inapplicable, and the Tribunal dismissed the Revenue's appeal, affirming the exemption for 'Agarbathies.' Case-Laws Central Excise Tue, 29 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81623