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2022 (4) TMI 127 - MADRAS HIGH COURTClassification of goods - marble articles - falls under Entry 13 of Part E of the First Schedule to the TNGST Act or not - marble stone articles, can be treated as handicrafts or not - HELD THAT:- It is pertinent to refer to the decision of the Hon'ble Supreme Court in COLLECTOR OF CENTRAL EXCISE, NEW DELHI VERSUS LOUIS SHOPPE [1995 (3) TMI 108 - SC ORDER], wherein, it was held that “the authorities shall examine the matter, as to whether wooden furniture by itself can be treated as handicrafts, which may be characterised as handicrafts, if the following tests are satisfied and thereafter, pass orders accordingly:- (1)It must be predominantly made by hand. It does not matter if some machinery is also used in the process; and (2) It must be graced with visual appeal in the nature of ornamentation or inlay work or some similar work lending it an element of artistic improvement. Such ornamentation must be of a substantial nature and not a mere pretence”. In the present case, the first respondent / Tribunal without examining the characteristic of the articles made by the petitioner, has formed an opinion that the marble stone items would not fall under the category of handicrafts, but come under Entry 13 of Part E of the First Schedule, treating the same as stone articles. Such course adopted by the Tribunal, in the opinion of this court, cannot be countenanced, in the light of the aforesaid legal proposition of the Hon'ble Supreme Court - thus, it is clear from the proceedings that the handmade stone works, sculptures and stone reliefs, stone inlay work, can be treated as 'Handicrafts'. It is not in dispute that the petitioner is handling stone articles and therefore, marble stone items made by them, fall within the category of 'Handicrafts'. The writ petition stands allowed.
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