https://www.taxtmi.com/circulars?id=1149 An item qualifies as a handicraft for customs classification only if it is predominantly made by hand (use of some machinery permitted) and it possesses substantial ornamentation, inlay or similar artistic work that gives genuine artistic improvement rather than mere pretence. en-us Fri, 04 Jun 1999 00:00:00 +0530 Tue, 05 Aug 2025 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1149 An item qualifies as a handicraft for customs classification only if it is predominantly made by hand (use of some machinery permitted) and it possesses substantial ornamentation, inlay or similar artistic work that gives genuine artistic improvement rather than mere pretence. Circulars Customs Fri, 04 Jun 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1149