Drawback treatment: HEPC certified handloom exports deemed exempt from central excise for processing drawback claims without additional Modvat certification. HEPC certification on Shipping Bills that goods are made from handloom fabrics must be treated by customs as sufficient evidence that such exports are unconditionally exempt from the Central Excise duty, and no separate certificate of non availment of Modvat is necessary for processing drawback claims.
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Provisions expressly mentioned in the judgment/order text.
Drawback treatment: HEPC certified handloom exports deemed exempt from central excise for processing drawback claims without additional Modvat certification.
HEPC certification on Shipping Bills that goods are made from handloom fabrics must be treated by customs as sufficient evidence that such exports are unconditionally exempt from the Central Excise duty, and no separate certificate of non availment of Modvat is necessary for processing drawback claims.
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