COLLECTOR OF CENTRAL EXCISE, NEW DELHI vs LOUIS SHOPPE — C.A. No. 9217 - 9218/1995

Summary: Collector of Central Excise v. Louis Shoppe (1996) The Supreme Court held that wooden furniture cannot automatically qualify as "handicrafts" under Notification No. 76/1986. The Court established two mandatory tests: (1) the item must be predominantly hand-made (machinery use permitted), and (2) it must possess substantial visual appeal through ornamentation, inlay work, or similar artistic improvement—not merely superficial decoration. The Court directed authorities to apply these principles to all pending and future matters, though existing cases decided before this ruling were not reopened. This case analysis is maintained by casestatus.in based on publicly available court records.