https://www.taxtmi.com/caselaws?id=165596 Handmade agarbathis were held to be handicrafts for excise classification because the term was undefined and had to be understood in its popular and commercial sense; treatment by handicrafts organisations supported that character, and the use of some chemical process did not change their essential handmade nature. The writ petition was also held maintainable despite alternative appeal and revision remedies, because the departmental view was already settled and further statutory recourse would have served no useful purpose. The petitioner was therefore entitled to exemption from excise duty on handmade agarbathis. en-us Wed, 15 Jun 1977 00:00:00 +0530 Sat, 02 Aug 2014 13:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165596 Handmade agarbathis were held to be handicrafts for excise classification because the term was undefined and had to be understood in its popular and commercial sense; treatment by handicrafts organisations supported that character, and the use of some chemical process did not change their essential handmade nature. The writ petition was also held maintainable despite alternative appeal and revision remedies, because the departmental view was already settled and further statutory recourse would have served no useful purpose. The petitioner was therefore entitled to exemption from excise duty on handmade agarbathis. Case-Laws Central Excise Wed, 15 Jun 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165596