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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Customs expands certification options for brass iron handicrafts under Duty Drawback Scheme allowing Export Promotion Council endorsements</h1> The customs circular addresses certification requirements for brass and iron handicrafts under the Duty Drawback Scheme. Previously, exporters were required to obtain certificates from the Development Commissioner, Handicrafts to verify that exported goods qualified as handicrafts. Following representations from trade bodies and consultation with relevant authorities including the Development Commissioner and Ministry of Textiles, the government expanded acceptable certification methods. Field formations can now accept certificates issued by either the Development Commissioner, Handicrafts or the Export Promotion Council for Handicrafts through endorsement on shipping bills. This change provides exporters with alternative certification pathways while maintaining verification standards for handicraft classification under the drawback scheme. The circular emphasizes that handicrafts remain unconditionally exempted from Central Excise duty, eliminating the need for MODVAT facility non-availment certificates.