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TMI Blog2009 (8) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... if the goods were to be held as excisable without being a handicraft whether there shall be clubbing of the clearances by two units of the Appellant. 2. Ld. Counsel Shri Piyush Kumar submits that the goods manufactured were hand made furniture. Those were decorative works with graceful look and artistic feature present therein. Therefore the goods in question shall be called as handicraft while there is no dispute that such goods were hand made without being pre-dominantly made by machine. He submits that the ratio laid down by the Apex Court in the case of CCE v. Louis Shoppe reported in 1996 (83) E.L.T. 13 (S.C.) fully brings goods of the Appellant to the category of handicraft and Notification No. 76/86-C.E., dated 10-2-1986 shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... matter if some machinery is also used in the process. (2) It must be graced with visual appeal in the nature of ornamentation or in-lay 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. 6. Carefully looking to the criteria laid down by the Apex court, one can perceive that hand made goods without being predominantly made by machine and providing graceful visual look with artistic feature in such goods bring the same to the class of handicraft . There is no dispute by Revenue that the goods in question were predominantly made by hand. Therefore what that was required to be looked into was whether the goods provided graceful look with art ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portions of charis, Legs of tables and chairs, sofa base fittings of various structures to sofas, cloth, velvet, rubber, foam, affixation on the sofa etc. as per designs and requirement of the customers etc. (iv) The raw structure of the various wooden furniture is thereafter smoothed and levelled by hand planner by means of sand papers (the noticees are even not using any mechanical device for smoothing and levelling of surfaces). The Panchnama can also be verified to prove this fact that no machine whatsoever found at the side during search operation on 10-9-96. (v) The carving and inlay work is done on the wood by use of chistle and hammer also operated manually as per requirement of customers. The copper, brass/sleek knobs are there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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