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    <description>The tribunal upheld the classification of the exported granite articles as Handicrafts, granting DEPB benefit. It found the items met the criteria despite some mechanical work, emphasizing their visual appeal and artistic nature. The decision considered natural justice principles and rejected appeals against granting DEPB benefit, affirming eligibility based on established criteria, including a supporting letter from the Development Commissioner.</description>
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      <description>The tribunal upheld the classification of the exported granite articles as Handicrafts, granting DEPB benefit. It found the items met the criteria despite some mechanical work, emphasizing their visual appeal and artistic nature. The decision considered natural justice principles and rejected appeals against granting DEPB benefit, affirming eligibility based on established criteria, including a supporting letter from the Development Commissioner.</description>
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