https://www.taxtmi.com/caselaws?id=217484 Handicraft certificates issued by competent authorities are to be normally accepted for drawback classification, and rejection is not sustainable unless the prescribed approval procedure is followed, including consultation with the certificate-issuing authority. Where that procedure is not complied with, the adverse classification based on rejection of the certificates cannot stand. Classification also requires proper verification of the product-wise manufacturing process and the nature of the goods, so the matter must be reconsidered on a fresh factual record with an opportunity to explain the evidence. en-us Mon, 24 Jan 2011 00:00:00 +0530 Fri, 12 Oct 2012 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217484 Handicraft certificates issued by competent authorities are to be normally accepted for drawback classification, and rejection is not sustainable unless the prescribed approval procedure is followed, including consultation with the certificate-issuing authority. Where that procedure is not complied with, the adverse classification based on rejection of the certificates cannot stand. Classification also requires proper verification of the product-wise manufacturing process and the nature of the goods, so the matter must be reconsidered on a fresh factual record with an opportunity to explain the evidence. Case-Laws Customs Mon, 24 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217484