https://www.taxtmi.com/caselaws?id=128268 Wooden furniture qualifies as "handicraft" for exemption only where it is predominantly made by hand and carries substantial artistic ornamentation or visual enhancement such as carving, inlay work or similar manual finishing. The material showed manufacture by hand using hand tools, with carving, inlay work and manual polishing, establishing that the goods were not ordinary furniture but handicraft within the notification. On that basis, the exemption under Notification No. 76/86-C.E. was available, and the ancillary clubbing issue did not affect the result. en-us Tue, 25 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 16:10:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128268 Wooden furniture qualifies as "handicraft" for exemption only where it is predominantly made by hand and carries substantial artistic ornamentation or visual enhancement such as carving, inlay work or similar manual finishing. The material showed manufacture by hand using hand tools, with carving, inlay work and manual polishing, establishing that the goods were not ordinary furniture but handicraft within the notification. On that basis, the exemption under Notification No. 76/86-C.E. was available, and the ancillary clubbing issue did not affect the result. Case-Laws Central Excise Tue, 25 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128268