https://www.taxtmi.com/caselaws?id=42519 Dhoop sticks, dhoop coils and dhoop powder were held not to be handicrafts because their essential character came from predominantly machine-assisted manufacture rather than manual skill, so they were not entitled to excise exemption or licensing relief on that basis. The extended five-year recovery period also failed because the record did not establish fraud, collusion, wilful misstatement, suppression of facts, or other intent to evade duty; the demand was therefore confined to the ordinary six-month period, with consequential reconsideration of penalty and confiscation. en-us Fri, 18 Aug 1989 00:00:00 +0530 Tue, 01 Jul 2025 15:14:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42519 Dhoop sticks, dhoop coils and dhoop powder were held not to be handicrafts because their essential character came from predominantly machine-assisted manufacture rather than manual skill, so they were not entitled to excise exemption or licensing relief on that basis. The extended five-year recovery period also failed because the record did not establish fraud, collusion, wilful misstatement, suppression of facts, or other intent to evade duty; the demand was therefore confined to the ordinary six-month period, with consequential reconsideration of penalty and confiscation. Case-Laws Central Excise Fri, 18 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42519