Drawback Circular No.96/2000-Cus.
28th November, 2000
Sub: – duty drawback on Artistic Handicrafts/Artwares of Brass under SS No.74.20 and SS No. 74.21 of the Drawback Table – regarding
Representations have been received from the trade that the field formations are not permitting drawback to the exports of certain Artistic Handicrafts /Artwares of Brass like, Lamps/Lamp Base( without electrical fittings ) under SS No 74.20 and SS No 74.21 of the Drawback Table on the ground that no corresponding Customs Tariff Headings have been mentioned against these SS Nos.
2. The matter has been examined in the Board. It may be mentioned that the drawback rate for Artistic Handicrafts of Brass /Brass Artwares is intended to compensate the duties suffered on the input, i.e., brass. The rate has been determined accordingly and it is clarified that it is applicable to all such items of Brass which qualify as Handicrafts/Artwares. It is for this reason, no corresponding Customs Tariff Heading has been mentioned against SS Nos.74.20 and 74.21. All drawback claims of the parties may be decided accordingly.
3. Suitable Public Notice for information of the trade and standing orders for guidance of the staff may kindly he issued on the above lines.
4. Receipt of the Circular may please be acknowledged.
Joint Secretary to the Govt. of India