| Date: |
28-11-2000
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| Notification No: |
Customs Circular No 96/2000
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| Issuing Authority: |
Indian Customs
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| Type: |
Circular
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| File No: |
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| Subject: |
Regarding duty drawback on Artistic Handicrafts/ Art wares of Brass under SS No. 74.20 and SS No. 74.21 of the Drawback Table
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Regarding duty drawback on Artistic Handicrafts/ Art wares of Brass under
SS No. 74.20 and SS No. 74.21 of the Drawback Table
Circular No. 96 dated 28th November 2000
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 be issued on the above lines.
4.
Receipt of the Circular may please be acknowledged.
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