https://www.taxtmi.com/caselaws?id=52002 Wooden furniture was treated as classifiable under Heading 94.03, and the handicraft exemption failed because the record did not show that the items were predominantly handmade or carried substantial artistic ornamentation or visual appeal. On the facts, Interscape was treated as the manufacturer under a labour-contract arrangement using materials and specifications supplied by ITC, so central excise duty was payable by it. Suppression of manufacture and clearance with intent to evade duty justified invocation of the extended limitation period, but interest under Section 11AB was not applicable for the period in dispute. Confiscation was sustained, while redemption fine and penalty were reduced; the duty and penalties imposed on the hotel and the proprietor were set aside. en-us Tue, 22 Jul 2003 00:00:00 +0530 Wed, 29 Sep 2010 17:07:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52002 Wooden furniture was treated as classifiable under Heading 94.03, and the handicraft exemption failed because the record did not show that the items were predominantly handmade or carried substantial artistic ornamentation or visual appeal. On the facts, Interscape was treated as the manufacturer under a labour-contract arrangement using materials and specifications supplied by ITC, so central excise duty was payable by it. Suppression of manufacture and clearance with intent to evade duty justified invocation of the extended limitation period, but interest under Section 11AB was not applicable for the period in dispute. Confiscation was sustained, while redemption fine and penalty were reduced; the duty and penalties imposed on the hotel and the proprietor were set aside. Case-Laws Central Excise Tue, 22 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52002