https://www.taxtmi.com/caselaws?id=110405 Goods qualify as handicrafts when they are predominantly made by hand and display substantial ornamentation or artistic carving; the test is not confined to in-lay work. Photographs showing carved designs and substantial ornamentation supported classification as handicrafts, while the rejection of an expert certificate from a handicrafts organisation was found unjustified. Records of wages or labour accounting were not decisive in applying the handicrafts test. On that basis, the goods were treated as handicrafts and eligible for exemption under Notification No. 76/86 rather than being classified as furniture under Heading 9403.00 of the Central Excise Tariff. en-us Thu, 04 Dec 2003 00:00:00 +0530 Mon, 16 Apr 2012 16:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110405 Goods qualify as handicrafts when they are predominantly made by hand and display substantial ornamentation or artistic carving; the test is not confined to in-lay work. Photographs showing carved designs and substantial ornamentation supported classification as handicrafts, while the rejection of an expert certificate from a handicrafts organisation was found unjustified. Records of wages or labour accounting were not decisive in applying the handicrafts test. On that basis, the goods were treated as handicrafts and eligible for exemption under Notification No. 76/86 rather than being classified as furniture under Heading 9403.00 of the Central Excise Tariff. Case-Laws Central Excise Thu, 04 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110405