2010 (9) TMI 440

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.... Vishwanathan Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. The Revenue filed this appeal against the impugned order whereby the Commissioner (Appeals) allowed the benefit of Notification No. 76/86-C.E. dated16-2-1986in respect of metallic yarn (zari) as handicraft. 2. The Revenue relied on the decision of the Hon'ble Supreme Court in CCE v. Lo....

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....terpreting the notification No. 76/86 held as under : "2. The question is whether wooden furniture by itself can be treated as 'handicrafts' within the meaning of Notification No. 76/86 datedFebruary 10, 1986? It must be said straightaway that furniture as such does not quality as handicrafts. It may be characterized as "handicrafts" if the following tests are satisfied : (i)  &nb....