1995 (3) TMI 108

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....]. - Heard counsel for both the parties at this stage itself. 2.The question is whether wooden furniture by itself can be treated as "handicrafts" within the meaning of Notification No. 76 of 1986 dated February 10, 1986? It must be said straightaway that furniture as such does not qualify as handicrafts. It may be characterised as "handicrafts" if the following tests are satisfied : It must....