TaxTMI 
TaxTMI 
Export of handicraft and artware items under Drawback Scheme
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....1 Subject: Export of handicraft and artware items under Drawback Scheme-reg 1) Attention of all concerned is invited to the Boards circular No 07/2011-Customs dated 18.01.11 on the above subject where Board has made reference to its earlier circular No 03/2010 Cus dated 12.02.2010 regarding classification of handicraft and artware items in the Drawback Schedule. The circular clarified that t....
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....N. 2) It has been reported by Moradabad handicrafts Exporters Association and Export Promotion Council for handicrafts (EPCH) that following issue of this circular, certificate from EPCH/ Development Commissioner (handicrafts) is being asked for each and every Consignment of artware and handicrafts. Consignments not having such certificates are necessarily examined. Further, at some field forma....
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.... either allowed on constituent materials separately or is allowed only on one of the constituent materials. 4) The matter has been examined. It is hereby clarified that certificate from EPCH/ Development Commissioner (Handicrafts) should not be asked for all consignments of Handicrafts/artware as a routine but only is cases of doubt. Certification of EPCH/ Development Commissioner (Handicrafts)....
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....out the goods being artware/handicraft, certificate from Development Commissioner (Handicrafts) /EPCH may be asked for. As clarified by the Board vide circular No 3/2010-Cus dated 12.02.2010, certificates issue by EPCH/Development Commissioner (Handicrafts)should normally be accepted and a decision to reject them should be taken only with approval of the Commissioner and after discussions with the....