2016 (11) TMI 1524

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nterest has been confirmed and penalty has also been imposed. 2. The appellant has been represented by Shri O.P. Agarwal, learned Consultant and Revenue has been represented by Shri S.K. Sheoran, leanred DR. 3. The appellant has been manufacturing various types of 'handicraft' and is a member of 'Export Promotion Council of Handicrafts' (EPCH), having permission to import chemicals/lacquer and sealers required for improved finish of export products without payment of Customs duty upto 5% of FOB (3% up to 9-9-2004) of export of handicrafts made by the appellant during preceding financial years on the basis of exemption certificate issued by Export Promotion Council of Handicrafts subject to the condition that the materials so imp....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The appellant has referred to CBEC Circular No. 3/2010-Cus., dated 12-2-2010 wherein in Para 4, the Board has clarified that assessing authorities should normally accept the certificate issued by EPCH; the contents of the said para are given below : "4. It is hereby clarified that the assessing authorities should normally accept the certificates issued by the Development Commissioner (Handicrafts)/ EPCH A decision to reject the certificate issued by the Development Commissioner (Handicrafts)/EPCH certifying the goods as artware/handicraft should be taken only with the approval of the Commissioner of Customs/ Central Excise and after discussions with the certificate issuing authority. The exports should not, in the mean time, be held u....