https://www.taxtmi.com/circulars?id=7950 Artware and handicraft items must be classified in the Drawback Schedule under the heading of the constituent material in the relevant chapter, and where multiple materials exist the predominant material by weight governs classification. Certificates from the Development Commissioner (Handicrafts) or the Export Promotion Council for Handicrafts should generally be accepted; rejection requires Commissioner approval. Once an article is assigned to a Drawback Schedule heading, the prescribed drawback rate and cap apply to the whole article. The composite article residual mechanism applies only if no heading, including residuary "others", can accommodate the article. en-us Fri, 12 Feb 2010 00:00:00 +0530 Fri, 12 Feb 2010 17:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7950 Artware and handicraft items must be classified in the Drawback Schedule under the heading of the constituent material in the relevant chapter, and where multiple materials exist the predominant material by weight governs classification. Certificates from the Development Commissioner (Handicrafts) or the Export Promotion Council for Handicrafts should generally be accepted; rejection requires Commissioner approval. Once an article is assigned to a Drawback Schedule heading, the prescribed drawback rate and cap apply to the whole article. The composite article residual mechanism applies only if no heading, including residuary "others", can accommodate the article. Circulars Customs Fri, 12 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7950