TMI Blog2016 (8) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... the Ministry of Textile, Government of India, upon verification of the records maintained by the appellant, has certified inter alia, that handicraft goods have been exported by the appellant on due compliance of the conditions contained in the Notification No. 21/2002 dated 1.3.2002. Further, the CA also certified the fact that the appellant had exported handicraft goods during the period 1.4.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the manufacture and export of handicrafts furniture. For the purpose of manufacture of the said goods, the appellant imports polishing material viz. chemicals lacquer etc. During the relevant period, the appellant had imported such raw material and filed the Bill of Entry, claiming duty exemption under Notification No. 21/2002 dated 1.3.2002. The duty exemption claimed by the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e further submits that upon verification of the records of the appellant, since the EPCH has issued the certificate in terms of the above referred notification, the authenticity of such certificate cannot be questioned by the Customs department. Further, the ld. Advocate has also referred to the certificate issued by the CA, wherein it has been certified that the handicraft goods have been export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icraft goods have been exported by the appellant on due compliance of the conditions contained in the Notification No. 21/2002 dated 1.3.2002. Further, the CA also certified the fact that the appellant had exported handicraft goods during the period 1.4.2003 to 31.3.2004 for FOB value of 2,77,89,234/-. Since the condition of the notification have been substantially complied with by the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X
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