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        Customs

        duty drawback on Artistic Handicrafts/Artwares of Brass under SS No.74.20 and SS No. 74.21 of the Drawback Table - regarding

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        Duty drawback applicability to brass handicrafts clarified; rate covers all qualifying brass artwares despite missing tariff heading. Application of duty drawback to artistic brass handicrafts/artwares under SS Nos. 74.20 and 74.21 is clarified: the rates are intended to compensate duties on the input material (brass) and therefore apply to all items of brass that qualify as handicrafts or artwares; absence of specific Customs Tariff Headings against those serial entries is deliberate and does not restrict entitlement.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

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        <h1>Duty drawback applicability to brass handicrafts clarified; rate covers all qualifying brass artwares despite missing tariff heading.</h1> Application of duty drawback to artistic brass handicrafts/artwares under SS Nos. 74.20 and 74.21 is clarified: the rates are intended to compensate duties on the input material (brass) and therefore apply to all items of brass that qualify as handicrafts or artwares; absence of specific Customs Tariff Headings against those serial entries is deliberate and does not restrict entitlement.

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