https://www.taxtmi.com/caselaws?id=116892 Iron and steel cast furniture did not qualify as handicrafts under Notification No. 76/86-C.E. because the applicable test required the goods to be predominantly handmade and to show substantial artistic ornamentation or similar visual appeal; limited grinding, polishing and antique finishing on mechanically produced castings was insufficient, so the handicraft exemption was denied. The alternative export-based exemption depended on proof of actual export and co-relation with the cleared goods; as the record contained some export documents but further verification was needed, the matter was remanded for factual examination by the original authority. en-us Wed, 21 Dec 2005 00:00:00 +0530 Mon, 18 Jun 2012 16:00:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116892 Iron and steel cast furniture did not qualify as handicrafts under Notification No. 76/86-C.E. because the applicable test required the goods to be predominantly handmade and to show substantial artistic ornamentation or similar visual appeal; limited grinding, polishing and antique finishing on mechanically produced castings was insufficient, so the handicraft exemption was denied. The alternative export-based exemption depended on proof of actual export and co-relation with the cleared goods; as the record contained some export documents but further verification was needed, the matter was remanded for factual examination by the original authority. Case-Laws Central Excise Wed, 21 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116892