https://www.taxtmi.com/caselaws?id=115213 Wooden items manufactured with carving, inlay work and other artistic workmanship by master craftsmen solely by hand were treated as handicrafts for exemption purposes. The deciding test was that the goods must be predominantly made by hand and derive their character from visual appeal or ornamentation, even where some machinery is also used. On that basis, the exemption under Notification No. 76/86-C.E. was available. The prior acceptance of a Kairali certificate for a similar period reinforced the classification. As the goods qualified as handicrafts, the duty demand and penalty were not sustainable. en-us Wed, 23 Feb 2005 00:00:00 +0530 Thu, 24 May 2012 17:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115213 Wooden items manufactured with carving, inlay work and other artistic workmanship by master craftsmen solely by hand were treated as handicrafts for exemption purposes. The deciding test was that the goods must be predominantly made by hand and derive their character from visual appeal or ornamentation, even where some machinery is also used. On that basis, the exemption under Notification No. 76/86-C.E. was available. The prior acceptance of a Kairali certificate for a similar period reinforced the classification. As the goods qualified as handicrafts, the duty demand and penalty were not sustainable. Case-Laws Central Excise Wed, 23 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115213