Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2010 (9) TMI 440

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rk or some similar work lending it an element of artistic improvement and such ornamentation must be of a substantial nature and not a mere pretence - respondents were manufacturing only metallic yarn which cannot held to 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 - order is not sustainable - hence s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... to consider an item as handicraft is not applicable to the metallic yarn i.e. zari. Therefore, the benefit of notification is not available to zari being handicraft. 3. The respondents submitted that the Department of Handicraft has issued a certificate to the effect that zari is a handicraft. Therefore, the same should be treated as handicraft and allow the benefit of notification. 4. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... raced 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. 5. As the Hon ble Supreme Court held that to consider a goods as handicraft the test is that it must be predominantly made by hand and it must be graced with visual appeal in the nat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates