UPDATE ON DELHI VAT
Whether importing decorative goods predominantly made by handis classified as Handicrafts– Delhi VAT Recently in the case of AME De Verre (P.) Ltd. V Commissioner Trade and Taxes (2015) 57 taxmann.com 147 (Delhi) it has been held by the Delhi High Court that decorative items imported from Italy, which were predominantly made by hand, are classified as “Handicrafts” under entry …