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PETITIONER: COLLECTOR OF CENTRAL EXCISE,NEW DELHI

       Vs.

RESPONDENT: LOUIS SHOPPE & ANR.

DATE OF JUDGMENT:       12/03/1996

BENCH: JEEVAN REDDY, B.P. (J) BENCH: JEEVAN REDDY, B.P. (J) AHMAD SAGHIR S. (J)

CITATION:  1996 SCC  (3) 445        JT 1996 (6)   161  1996 SCALE  (2)829

ACT:

HEADNOTE:

JUDGMENT:                          O R D E R      Heard counsel  for  both  the  parties  at  this  stage itseIf.      The question  is whether wooden furniture by itself can be  treated   as  "handicrafts"   within  the   meaning   of Notification No.76  of 1986 dated February 10, 1986? It must be said straightaway that furniture as such does not qualify as handicrafts.  It may be characterised as "handicrafts" if the following tests are satisified:      "(i) It  must be predominantly made      by hand. It does not 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."      Whenever the  above question  arises,  the  authorities shall examine the matter from the above stand-point and pass orders accordingly.      The above principles shall apply to all pending matters and to  all matters  arising hereinafter.  This direction we are making  because it  appears that  the view  taken by the Tribunal in the order under appeal - which is clearly not in accordance with  the tests/principles laid down by us herein appears to  have been followed by the Tribunal since 1989 at least. The  cases concerned herein shall not be re-opened in view of the above principles.      The appeals  are disposed of with the above directions. No costs.      A copy  of this  Order may  be sent  to the  Registrar,

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CEGAT and he may circulate the same to all the Benches.