https://www.taxtmi.com/caselaws?id=44223 Wooden furniture is not handicrafts merely because it is made of wood or sold as furniture. It qualifies for the exemption only where it is predominantly handmade, though limited use of machinery may be permitted, and where it bears substantial artistic features such as ornamentation, inlay work or comparable visual embellishment. Mere pretence or insubstantial decoration is insufficient. The stated tests are to govern classification in pending and future matters, and the earlier contrary approach was disapproved. en-us Sun, 12 Mar 1995 00:00:00 +0530 Thu, 28 Oct 2021 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44223 Wooden furniture is not handicrafts merely because it is made of wood or sold as furniture. It qualifies for the exemption only where it is predominantly handmade, though limited use of machinery may be permitted, and where it bears substantial artistic features such as ornamentation, inlay work or comparable visual embellishment. Mere pretence or insubstantial decoration is insufficient. The stated tests are to govern classification in pending and future matters, and the earlier contrary approach was disapproved. Case-Laws Central Excise Sun, 12 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44223