COLLECTOR OF CENTRAL EXCISE, NEW DELHI vs LOUIS SHOPPE

The Supreme Court ruled that wooden furniture does not inherently qualify as 'handicrafts' under Notification No.76 of 1986 unless it meets specific criteria: (1) it must be predominantly handmade, and (2) it must possess substantial artistic ornamentation. The Court emphasized that authorities must evaluate furniture based on these criteria for all pending and future matters, thereby clarifying the standards for classification as handicrafts. The appeals were disposed of with directions to adhere to these principles without reopening past cases.