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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Handloom exports certified by export council exempt from non-availability certificate under drawback claims</h1> Exports of handloom products certified by the designated export promotion council as made from handloom fabrics are exempt from providing certificates of non-availment of Modvat facility for drawback claims. Customs authorities shall treat such shipments as unconditionally exempt from Central Excise duty when processing drawback claims, modifying prior circular requirements. This exemption applies to all exporters, including merchant exporters, and facilitates streamlined processing of drawback claims for certified handloom exports.
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