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Export of handicraft and artware items under Drawback Scheme
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....nder 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 the assessing authorities should normally accept certific....
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....orters 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 formations certification by EPCH/ Development Commissioner (Han....
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....lowed 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) on invoices may be accepted notwithstanding anything containe....
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....opment 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 certificate issuing authority. Exports should not, in the mea....