Imported decorative items predominantly made by hand held as ‘Handicrafts’; taxable at 4% and not 12

CST & VAT : Delhi VAT - Where assessee was in business of sale of decorative items of glass and it imported said items from Italy, since above items were predominantly made by hand and were graced with visual appeal, they would fall in category of 'Handicrafts' under Entry No. 128 of Third Schedule to VAT Act