Circulation of the views of the Development Commissioner (Handicrafts) regarding classification of ready made garments/apparel as handicrafts

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....to say that the Board has circulated the views of Development Commissioner (Handicrafts) vide circulars No. 128/39/95-CX dated 25-5-1995-CX and No 280/114/96-CX dated 19.12.96 about the classification of goods to be classified as "Handicrafts" for availing exemption of excise duty under notification No. 76/86-CX dated 10-2-86. The circular dated 19.12.96 was issued in the light of judgment of the ....

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....es, which are predominantly made by hand or are having substantial ornamentation. Therefore, the views of the Development Commissioner (Handicraft). Ministry of Textiles have again been sought. The Development Commissioner (Handicrafts) has stated that if the article (readymade garment/apparel) is having one or more of the following features Ted same may be treated as "Handicrafts"- 1. Hand paint....