Handicrafts - Definition - Law Dictionary Home Dictionary Definition handicrafts

Definition :

Handicrafts, Manual skill; manual art or trade or occupation; man skilled in a handicraft, Padmini Products v. Collector, Central Excise, AIR 1989 SC 2278 (2281): (1989) 4 SCC 275: (1989) 3 SCR 873. (Central Excise and Salt Act, 1944, Sch I. Tariff Item 68)

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 or artistic improve-ment. Such ornamentation must be of a substantial nature and not a mere pretence, CCE v. Louis Shoppe, (1996) 3 SCC 445. [Central Excise and Salt Act, 1944, s. 5A; Central Excise Rules, 1944 R. 8(1) (Since omitted)]'