https://www.taxtmi.com/caselaws?id=112449 Wooden furniture was not proved to be handicraft because the evidence did not show substantial ornamentation or in-lay work, so the exemption claim failed and duty was sustained. Mouldings and skirtings were held dutiable because power was used in manufacture, and the jurisdictional challenge failed for lack of proof that the Kerala-site goods were made only there. For American Express work, making partitions and overheads was manufacture and dutiable, while widening filing racks was repair or modification, not manufacture; the assessable value had to be recomputed on a cum-duty basis. Penalty was justified against the principal appellant but reduced, and penalties on the others were set aside. en-us Tue, 17 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 11:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112449 Wooden furniture was not proved to be handicraft because the evidence did not show substantial ornamentation or in-lay work, so the exemption claim failed and duty was sustained. Mouldings and skirtings were held dutiable because power was used in manufacture, and the jurisdictional challenge failed for lack of proof that the Kerala-site goods were made only there. For American Express work, making partitions and overheads was manufacture and dutiable, while widening filing racks was repair or modification, not manufacture; the assessable value had to be recomputed on a cum-duty basis. Penalty was justified against the principal appellant but reduced, and penalties on the others were set aside. Case-Laws Central Excise Tue, 17 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112449