TMI Blog2010 (9) TMI 440X X X X Extracts X X X X 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 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 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 X X X X Extracts X X X X
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