2003 (12) TMI 375

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..... DR, for the Respondent. [Order per : Justice K.K. Usha, President]. - This is an appeal at the instance of the assessee challenging the order passed by the Commissioner (Appeals) dated 4-1-2002. The issue arising for consideration is whether goods manufactured by the appellant are to be treated as furniture classifiable under Heading 9403.00 of the Central Excise Tariff or whether they are item .....

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..... ing ornamental work and are handicrafts. 3. Commissioner (Appeals) took the view that the appellants had failed to adduce proof to satisfy the test laid down by the Hon'ble Supreme Court. According to the Commissioner the photographs produced would only show that there are some carving in the nature of ornamentation but it cannot be considered to be of a substantial nature so as to satisfy t .....

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..... nsel for the appellant as well as the Learned Departmental Representative. Following are the tests laid down by the Supreme Court in CCE, New Delhi v. Louis Shoppe - 1996 (83) E.L.T. 13. "It may be characterised as "handicrafts" if the following tests are satisfied : (1)        It must be predominantly made by hand. It does not matter if some machinery is also .....

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..... by the Commissioner to take the view that carving was not done by the manual work cannot be accepted in our view. Whether the accounts were properly kept or whether the wages to the workers who were doing carving work are fully shown therein is not relevant for applying the test laid down by the Supreme Court. We are also of the view that the Commissioner has erred in rejecting the certificate is .....

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..... t the items manufactured by the appellant are predominantly made by hand. 5. In the result, we hold that the appellant is entitled to exemption under Notification 76/86. The order impugned is therefore set aside and the appeal stands allowed. The appellant will be entitled to all consequential relief including refund of the amount deposited towards duty.
Case laws, Decisions, Judgements, .....

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