Customs Circular No. 64 dated 7^th October 2002

In terms of Sr. No. 167A of Customs Notification No. 21/ 2002-Cus. dated 1.3.2002 (vide amending Notification Nos. 48/ 2002 - Cus. dated 22.4.2002 and 72/ 2002-Cus, dated 28.7.2002), duty free import of specified embellishment items required in the manufacture of leather footwear have, however, represented that in addition to complete leather footwear, some exporters also export shoe uppers and other parts of leather footwear. Since the said Sr. 167A only covers complete leather footwear, exporters of leather shoe uppers and other components of leather footwear are facing difficulty in obtaining duty free clearance of embellishments required by them under the aforesaid scheme.

2.      The issue is examined in Board and it is clarified that the description given in Sr. No. 167A and condition No. 21A of Customs Notification No. 21/ 2002 covers the entire range of export products which are covered under the sub-sectors specified therein. In the case of leather footwear sub-sector, it shall also cover leather shoe uppers and other parts of leather footwear which are being exported by this sub-sector and embellishment items which are specified in Sr. No. 167A of the amended Customs Notification No. 21/ 2002 (vide notification No. 72/ 2002-Cus. dated 23.7.2002) and which are imported by exporters of leather shoe uppers & other parts of leather footwear for use in the export product shall also be eligible for duty free import under this Scheme provided the other conditions of the notification are fulfilled.

3.      Suitable Public Notice for the guidance of trade and Standing Order for the guidance of Departmental Officers may be issued.

4.      Receipt of this Circular may please be acknowledged.