| Date: |
25-05-1995
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| Notification No: |
Central Excise Circular No 128/1995
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding circulation of the views of Development Commissioner (Handicrafts) regarding classification of metallic yarn made out of duty paid metallised lacquered polyester film as 'zari'
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Regarding circulation of the views of Development Commissioner
(Handicrafts) regarding classification of metallic yarn made out of duty paid
metallised lacquered polyester film as 'zari'
Circular
No. 128
dated 25th May 1995
I
am directed to refer to Board's Circular No. 15/88-CX.I (F.NO. 13/7/88-CX.I)
dated 25.4.88 wherein it was clarified that Board considers Zari and Zari items
as 'handicrafts' eligible for exemption under Notification No. 76/86 dated
10.2.86.
2.
A doubt has now arisen whether imitation or real zari made from duty paid
metallised polyester film is also classifiable as 'handicrafts' and entitled to
exemption as 'handicrafts' in spits of the withdrawal of exemption to metallised
polyester yarn.
3.
It has been clarified by the Office of Development Commissioner
(Handicrafts) that imitation or real zari made of gold, silver thread or
man-made metallic yarn made out of duty paid polyester film (metallised/
lacquered) namely Kasab, Kalabatu, tilla, wire thread and metallic yarn have
been specifically as 'handicrafts'. As the Development Commissioner
(Handicrafts) treats such products as 'handicrafts', the same may be treated as
'handicrafts' for the purpose of Notification No. 76/86-CE dt. 10.2.86.
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