TaxTMI 
TaxTMI 
2017 (5) TMI 552
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.... they are engaged in manufacture of certain goods which also qualify under the category of handicraft. He pointed out that handicraft are exempt from duty under notification 76/86-CE. He argued that since the impugned goods are in the nature of handicraft and exempt under notification no.76/86-C.E., no demand of duty can be confirmed against the appellant. He further relied on the decision of the apex court in the case of CCE vs. Louis Shoppe & Ors. 1996 (83) ELT 13 (SC). He pointed out in the said decision the Hon'ble apex court has laid down for the purpose of determination of article of handicraft or otherwise. He pointed out that the products manufactured by them were manufactured in large part by hand and qualified to be handicraft....
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....y them were held to be falling under handicrafts. The said certificates have been rejected in the proceedings before the lower authorities without adequate reason. 4. Ld. AR vehemently argued against the submission of the appellant. He produced written submission. It was argued by ld. AR that the Dy. Commissioner had clarified that exemption under notification no.76/86-C.E. cannot be granted when there is pre-dominance of the machine work on the garment. He pointed out that Dy. Commissioner had informed appellant that the question as to whether a garment is a handicraft or otherwise is a question of fact and it can be decided after examining the intricacies of design, extent and originality of ornamentation, the quantum of individual art....
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.... finding on an examination of all the relevant and legal materials including the chemical test report. The burden is on the party who claims exemption, to prove the facts that entitled him to exemption. The appellant has failed to dis-charge the onus. As the Tribunal arrived at its conclusion based on the relevant facts and circumstances, there is no scope or ground for interference with the order of the Tribunal. In this premises this appeal is rejected." In the case of Motiram Tolaram, the apex court has observed as follows:- "9.When under the provisions of the Excise Act an assessee wants to claim benefit of an exemption notification, then the onus is on him to prove and show that the conditions, if any, which are imposed by ....
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....le to assume that on the polyvinyl alcohol which is imported it must be presumed that excise duty has been paid on the vinyl acetate monomer. 11.It appears to us that the Excise Notification No. 185 of 1983 was deliberately worded in such a way that the importer of polyvinyl alcohol, who may not be able to prove that on the raw material appropriate duty in India has been paid, will not be able to get the benefit of the concessional rate of duty. It has to be borne in mind that the normal duty which is payable on polyvinyl alcohol is 40%. That is the rate of excise duty which would be payable by an Indian manufacturer of polyvinyl alcohol who is unable to show that he has complied with the condition contained in the proviso, namely,....
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....The said certificates are not in respect of the impugned goods. It is also not clear if the said certificates are in respect of similar goods. Tribunal in the case of Diwan Saheb Fashions P. Ltd. (supra) has observed as follows:- "4. Eligibility for exemption under Notification 76/86-C.E., dated 10-2-1986 :- This Notification provides for full duty exemption to 'handicrafts'. Whether a particular item would merit classification as a handicraft depends upon factor like intricacies of designs, quantum of individual artistic skill, extent of value addition on account of ornamentation by hand The nature and extent of ornamentation by hand and value addition on account of it would be different in different garments and this has ....