https://www.taxtmi.com/caselaws?id=83794 Wooden furniture made with inlay work, carving and only limited machine assistance remained classifiable as handicrafts where its essential character was derived from skilled handwork. The use of saws, sand paper machines, spray guns or similar aids did not change the commercial identity of the finished product when the artistic and decorative features were produced predominantly by craftsmen. On that basis, the notification was construed to cover such goods, and the furniture was held eligible for exemption under Notification No. 76/86-C.E.; the revenue challenge failed. en-us Wed, 30 Nov 1994 00:00:00 +0530 Sat, 16 Jul 2011 18:24:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83794 Wooden furniture made with inlay work, carving and only limited machine assistance remained classifiable as handicrafts where its essential character was derived from skilled handwork. The use of saws, sand paper machines, spray guns or similar aids did not change the commercial identity of the finished product when the artistic and decorative features were produced predominantly by craftsmen. On that basis, the notification was construed to cover such goods, and the furniture was held eligible for exemption under Notification No. 76/86-C.E.; the revenue challenge failed. Case-Laws Central Excise Wed, 30 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83794