| Date: |
04-06-1999
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| Notification No: |
Customs Circular No 32/1999
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding classification of brass and iron art ware/ handicrafts
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Regarding classification of brass and iron art ware/ handicrafts
Circular No.
32dated 4th June 1999
Attention is
invited to the Board's Circular Number 128/ 39/ 95 dated 25.05.1995 and Circular
Number 280/ 114/ 96-Cx. dated 19.12.96 wherein it was stated that criteria for
treating an item as "Handicraft" as laid down by the Hon'ble Supreme
Court in case of C. Ex. New Delhi V/ s Louis Shoppe and Anr.[1996(83) ELT
13(S()] may be kept in view.
It is once again clarified that the Hon'ble Supreme
Court has laid down the following tests for treating a product as
"Handicraft"
1. It must be
predoming made by hand. It does not matter if some machinery is also used in the
process.
2. It must be graced
with several appeals 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 substantial nature and not a mere pretence.
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