TMI BlogExport of handicraft and artware items under Drawback SchemeX X X X Extracts X X X X X X X X Extracts X X X X ..... rding classification of handicraft and artware items in the Drawback Schedule. The circular clarified that the assessing authorities should normally accept certificates issued by the Development Commissioner ( Handicrafts)/ EPCH certifying the goods as artware/handicrafts. A decision to reject a certificate with approval of the Commissioner of Customs/Central Excise and after discussions with the certificate issuing authority. Exports should not, in the mean time, be held up. The circular also clarified that consignments of artware and handicrafts should be classified in the Drawback Schedule in accordance with condition (3) of the Drawback Schedule which provides that all artware or handicraft items shall be classified under the heading of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) 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 contained in the boards circular No 56/99-Cus dated 26.08.1999. Certification on photographs may also be accepted and the exporter, if required, may use the certified photograph for subsequent export consignments of that product. Further, every consignment which does not have development Commissioner (Handicrafts)/EPCH certificate, need not be examined. The Boards circular No 6/2002-Cus dated 23.01.2002 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r headings, covering those products more specifically, in the Drawback Schedule elsewhere. Further, as clarified by the Board vide circular No 3/2010-Cus dated 12.02.2010, artware or handicraft article made of more than one constituent material which predominates in it by weight. Once classification of such article in a heading/sub-heading of the drawback schedule has been determined, then the drawback rate and cap prescribed against that heading/sub heading should be applied to the whole article irrespective of the value or weight of different constituents. 6) Any difficulty in following the above mentioned instructions may be brought to the notice of the undersigned. Sd/- (SUSHIL SOLANKI) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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