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Drawback - Non-availment of Modvat certification not necessary for handloom products certified by HEPC

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.... No. 50/98 Customs dated 22/7/1998 F.No. 609/228/97- CBK (Pt.) Government of India Ministry of Finance Department of Revenue, New Delhi ( Amended No. 2 to Circular No. 25 / 98-Cus. date....

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.... exporters, including the merchant exporters, where the Shipping Bills are certified by the Handloom Export Promotion Council (HEPC) to the effect that goods covered by such Shipping Bills are made fr....