Representations have been received that some of the licensing and Customs authorities are not covering handbags under madeups.The issue has been examined and it is clarified that handbags shall be covered under “Madeups” and they may be classified in relevant serial number of the DEPB rate list for product group “Textile” depending upon the material of which they are made.
I am directed to refer to Board’s Circular No. 54/98-Cus., dated 21.7.98 issued from F.No. 305/210/ 97-FTT on the subject mentioned above clarifying that 100% EOUs working under Notification No. 53/73- Cus. dated 3.6.97 can sell their software through data communication link or tele-communication link as there is no such restriction on sale of software to DTA through telelink. The
