Handmade classification for tufted cotton bathmats enables duty credit scrip eligibility under FPS and VKGUY upon self declaration. Exports of tufted cotton bathmats/bathrugs under ITC (HS) Codes 5703 or 5705 are to be treated as hand-made where tufting and finishing involve manual operations using a table top tufting/sewing machine. If the shipping bill does not state 'Handmade', the exporter must furnish a prescribed self declaration confirming manual tufting and manual finishing processes. With that declaration, such shipments are eligible for duty credit scrip benefits under the Focus Product Scheme and earlier VKGUY at the applicable rates for the specified period.