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2017 (2) TMI 363 - AT - Central ExciseEligibility for N/N. 76/1986-CE dtd. 10th Feb 1986 - handicrafts - Revenue contends that the goods that were subject to duty in the order of original authority were non-handicraft items because the statements recorded during investigation indicated use of motors by job-workers who undertook embroidery and painting on the garments - circular no. 773/6/CX dated 28th January 2004 by Central Board of Excise & Customs - Held that: - the said circular does permit some tolerance to the use of machinery in the production of ‘handicrafts’. We also notice a total absence of finding in the order of the original authority that the goods are not ‘handicrafts’ - it has not been established that the goods produced by assessee are covered within the ambit of circular of Central Board of Excise & Customs - appeal allowed - decided in favor of appellant.
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