TMI Blog1995 (3) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... self. 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 be"(1) predominantly made by hand. It does not matter if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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