Electrical parts for fitting on electrical lamp/Hinges, metal locks and back of photo frame/box, wax items, chemicals/lacquer required for improved finish of export product and motifs for attachment on export product - Amendment to Notification No. 20/99-Cus. - 71/99 - Customs -Tariff
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Customs exemption for handicraft inputs: duty-free import permitted for registered exporters with EPC certification and prior-export value cap. The notification adds a duty-exempt tariff entry for specified inputs used in handicraft exports, including electrical lamp parts, hinges, locks, wax items, chemicals/lacquer and motifs, subject to condition 8A. Condition 8A requires that the importer be a manufacturer of handicrafts registered with the Export Promotion Council for Handicrafts, that imports under the exemption do not exceed a value cap linked to the prior year's FOB exports, and that the importer produce an EPC certificate certifying prior-year export value and details of items already imported. The amendment also extends references to include leather and the Leather Export Promotion Council where relevant.
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.
Provisions expressly mentioned in the judgment/order text.
Customs exemption for handicraft inputs: duty-free import permitted for registered exporters with EPC certification and prior-export value cap.
The notification adds a duty-exempt tariff entry for specified inputs used in handicraft exports, including electrical lamp parts, hinges, locks, wax items, chemicals/lacquer and motifs, subject to condition 8A. Condition 8A requires that the importer be a manufacturer of handicrafts registered with the Export Promotion Council for Handicrafts, that imports under the exemption do not exceed a value cap linked to the prior year's FOB exports, and that the importer produce an EPC certificate certifying prior-year export value and details of items already imported. The amendment also extends references to include leather and the Leather Export Promotion Council where relevant.
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