F.No.600/74(Handicrafts)/98-DBK

Circular NO.32/99-Cus
dated 4/6/1999

Government of India
Ministry of Finance
Department of Revenue, New Delhi

Subject : Classification of Brass and Iron Artware/Handicrafts – Regarding

  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 CCEx. New Delhi V/s LouisShoppe 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 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 substantial nature and not a mere pretence.

Sd/-
(S.P.Srivastav)
Joint Secretary (Drawback)

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