https://www.taxtmi.com/caselaws?id=338663 The Appellate Tribunal CESTAT MUMBAI considered the eligibility of M/s Vira Enterprises for exemption under notification no. 76/1986-CE for 'handicrafts'. The Tribunal found that the decision-making process lacked expert opinion and adherence to Ministry guidelines in distinguishing between handicraft and non-handicraft items. As the goods produced were not conclusively proven to fall outside the scope of the circular, the Tribunal set aside the order, allowing the assessee's appeal and dismissing the Revenue's appeal. The importance of expert opinion and adherence to guidelines in determining exemption eligibility was emphasized. en-us Thu, 01 Sep 2016 00:00:00 +0530 Thu, 09 Feb 2017 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338663 The Appellate Tribunal CESTAT MUMBAI considered the eligibility of M/s Vira Enterprises for exemption under notification no. 76/1986-CE for 'handicrafts'. The Tribunal found that the decision-making process lacked expert opinion and adherence to Ministry guidelines in distinguishing between handicraft and non-handicraft items. As the goods produced were not conclusively proven to fall outside the scope of the circular, the Tribunal set aside the order, allowing the assessee's appeal and dismissing the Revenue's appeal. The importance of expert opinion and adherence to guidelines in determining exemption eligibility was emphasized. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338663