Cus Cir No. 92/2002 Date 20/12/2002
- Document type
- Circular
- Reference no.
- H
- Dated
Eligibility of duty free import of embellishments used in the manufacture of wallets and purses under Sr. No.167A of Customs Notification No.21/2002-Cus. under 1% Scheme
Eligibility of duty free import of embellishments used in the manufacture of wallets and purses under Sr. No.167A of Customs Notification No.21/2002-Cus. under 1% Scheme-reg.
2. The issue is examined in Board and it is clarified that purses and wallets both made of leather would get covered under the broad heading of handbags and similar containers all made of leather as specified in condition 21A of said Sr.No.167A. In other words, embellishment items which are specified in Sr.No.167A of Notification No.21/2002-Cus. & which are used in the manufacture of purses and wallets both made of leather would also be entitled for duty free benefit under 1% Scheme provided the conditions of the said notification are satisfied.
3. Suitable Public Notice for the guidance of trade and Standing Order for the Departmental Officers may kindly be issued.
4. Receipt of this Circular may please be acknowledged.
Sd/-
(R.K. Talajia)
O.S.D. (DBK)