Supreme Court · 1996 INSC 368 · Decided 12 March 1996
Collector of Central Excise, New Delhi v. Louis Shoppe and ANR.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 368 · [1996] 3 S.C.R. 293
- Case number
- CIVIL APPEAL No. 9217/1995
- Decided
- 12 March 1996
- Bench
- B.P. JEEVAN REDDY, S. SAGHIR AHMAD (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
B Excise-Notificatio11 No. 76 of 1986 dated 10.2.1986-'Handicrafts'­ What are-Test for determination of handicrafts laid dowit-'Wooden fumiture'-<:an be characterised as handicrafts only if satisfies the require­ ments laid dow11--View taken ill order under appeal held not in accordance laid down i11 all pe11ding matters. CIVIL APPELLATE JURISDICTION: Civil Appeal Nos. 9217-18 of 1995. D From the Judgment and Order dated 21.11.94 of the Central Excise Customs and Gold (Control} Appellate Tribunal New Delhi in F.O.No. 451-52 of 1994-D. V.R. Reddy, Additional Solicitor
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