https://www.taxtmi.com/caselaws?id=203112 Exemption as a handicraft under Notification No. 76/86-C.E. required goods to be predominantly made by hand and to possess substantial artistic ornamentation or visual appeal. Metallic yarn (zari) did not satisfy that test because it was a manufactured yarn lacking the requisite handcrafted character and artistic features. A certificate from the Department of Handicraft could not override the legal criteria fixed by the notification. The exemption claim was therefore rejected, the benefit earlier granted was set aside, and the adjudication order was restored in favour of Revenue. en-us Tue, 21 Sep 2010 00:00:00 +0530 Fri, 06 May 2011 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203112 Exemption as a handicraft under Notification No. 76/86-C.E. required goods to be predominantly made by hand and to possess substantial artistic ornamentation or visual appeal. Metallic yarn (zari) did not satisfy that test because it was a manufactured yarn lacking the requisite handcrafted character and artistic features. A certificate from the Department of Handicraft could not override the legal criteria fixed by the notification. The exemption claim was therefore rejected, the benefit earlier granted was set aside, and the adjudication order was restored in favour of Revenue. Case-Laws Central Excise Tue, 21 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203112