- (1.) Heard counsel for both the parties at this stage itself.
(2.) The question is whether wooden furniture by itself can be treated as 'handicrafts' within the meaning of Notification No. 76 of 1986 dated 10/2/19866 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 satisfied: "(1 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 inlay 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. "
(3.) Whenever the above question arises, the authorities shall examine the matter from the above standpoint and pass orders accordingly.;