Circular No. 56/99-Cus
dated 26/8/1999
F.No. 600/74(Handicrafts)/98-DBK
Government of India
Ministry of Finance
Department of Revenue, New Delhi
Subject:- General Note 11 of the Drawback Table, Certification of Handicrafts of Brass/Iron-Reg.
Please refer to Board”s Circular Number 25/98-Cus. dated 20.04.1998 and Circular No. 32/99-Cus. dated 04.06.1999.
In terms of the proviso to General Note 11 of the Drawback Table, the Exporters of Handicrafts of Brass/Iron under the Duty Drawback Scheme are not required to produce a certificate regarding non-availment of MODVAT facility as Handicrafts are unconditionally exempted from Central Excise duty. However, in gases of export the exporters are required to produce a certificate from the Development Commissioner. Handicrafts, certifying that the goods entered for export are Handicrafts.
In response to various representations received from Trade bodies, the issue has been examined by the Board in consultation with the Development commissioner, Handicrafts and the Ministry of Textiles. It has been decided to accept the Certificates issued by Export Promotion Council for Handicrafts by way of endorsement on the body of the Shipping Bills that the goods covered by such Shipping Bills are Handicrafts.
Henceforth, the field formations can accept the certificates in respect of Handicrafts made out of Brass/Iron issued either by the Development Commissioner. Handicrafts or by the Export Promotion Council for Handicrafts.
The above guidelines may please be brought to the notice of all concerned.
(S.P. Srivastav)
Joint Secretary to the Govt. of India.
