I am directed to say that the Board has circulated the views of Development Commissioner (Handicrafts) vide circulars No. 128/39/95-CX dated 25-51995-CX and No 228/114/96-CX dated 19.12.96 about the classification of goods to be classified as “Handicrafts” for availing exemption of excise duty under notification No. 76/86-CX dated 10-2-86. The circular dated 19.12.96 was issued in the light of judgment of the Hon”ble Supreme Court in the case of CCE.,
