https://www.taxtmi.com/circulars?id=1173 Because handicrafts are unconditionally exempted from Central Excise duty, exporters under the Duty Drawback Scheme need not produce a certificate of non availment of MODVAT; exports must be supported by a certificate that the goods are handicrafts, and the Board will accept such certificates issued by the Development Commissioner, Handicrafts or by the Export Promotion Council for Handicrafts endorsed on the Shipping Bill. en-us Thu, 26 Aug 1999 00:00:00 +0530 Mon, 21 Jul 2025 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1173 Because handicrafts are unconditionally exempted from Central Excise duty, exporters under the Duty Drawback Scheme need not produce a certificate of non availment of MODVAT; exports must be supported by a certificate that the goods are handicrafts, and the Board will accept such certificates issued by the Development Commissioner, Handicrafts or by the Export Promotion Council for Handicrafts endorsed on the Shipping Bill. Circulars Customs Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1173