PUBLIC NOTICE NO.17/2001, Dt. 15/02/2001
- Document type
- Other
- Reference no.
- B
- Dated
- Category
- Public Notices w.e.f 01/04/2001
Duty drawback on artistic Handicrafts/Artwares of Brass under S.S. No. 74.20 and S.S. No.74.21 of the Drawback Table.
F. No.S/10-20/dbk-2001
P. N. No. 17/2001PUBLIC NOTICE NO.17/2001, Dt. 15/02/2001
Sub : Duty drawback on artistic Handicrafts/Artwares of Brass under S.S. No. 74.20 and S.S. No.74.21 of the Drawback Table.
Attention of all Officers/field/formations/trade is invited to Drawback Circular No.96/2000-Cus-dt.28.11.2000 vide F.No.609/117/2000-DBK, Govt. of India, Ministry of Finance, Dept. of Revenue and circular No.32/99/Cus dt. 4.6.99 on the above mentioned subject.
Clarifications have been received from the Board regarding admissibility of drawback on the export of certain Artistic Handicrafts Artwares of Brass under S.S. 74.20 and S.S.74.21 of the drawback schedule though there is no corresponding C.T.H. mentioned against these S.S. Nos.
It is informed that the draw back rate for Artistic Handicrafts of Brass/Brass Artwares is intended to compensate the duties suffered on the input ie. Brass and the rates are applicable to all items of brass that qualify as Handicrafts/Artware. Therefore, there is no corresponding custom Tariff heading mentioned against S.S. 74.20 and 74.21
It is also clarified that to identify a item as Handicraft, the tests/guidelines laid down by the Supreme Court in the case of C.C. ex., New Delhi VS Louis Shoppe should be followed.
All drawback claims of the parties should be decided on the above lines.
P. N. No. 17/2001
Drawback Department
3rd Floor, New Bldg.,
New Custom House,
Ballard Estate,
Mumbai 400 038.
Sub : Duty drawback on artistic Handicrafts/Artwares of Brass under S.S. No. 74.20 and S.S. No.74.21 of the Drawback Table.
Attention of all Officers/field/formations/trade is invited to Drawback Circular No.96/2000-Cus-dt.28.11.2000 vide F.No.609/117/2000-DBK, Govt. of India, Ministry of Finance, Dept. of Revenue and circular No.32/99/Cus dt. 4.6.99 on the above mentioned subject.
Clarifications have been received from the Board regarding admissibility of drawback on the export of certain Artistic Handicrafts Artwares of Brass under S.S. 74.20 and S.S.74.21 of the drawback schedule though there is no corresponding C.T.H. mentioned against these S.S. Nos.
It is informed that the draw back rate for Artistic Handicrafts of Brass/Brass Artwares is intended to compensate the duties suffered on the input ie. Brass and the rates are applicable to all items of brass that qualify as Handicrafts/Artware. Therefore, there is no corresponding custom Tariff heading mentioned against S.S. 74.20 and 74.21
It is also clarified that to identify a item as Handicraft, the tests/guidelines laid down by the Supreme Court in the case of C.C. ex., New Delhi VS Louis Shoppe should be followed.
All drawback claims of the parties should be decided on the above lines.
(S. P. S. PUNDIR )
COMMISSIONER OF CUSTOMS,
MUMBAI.
ATTESTED,
(A. K. CHAUDHARY)
Dy. COMMISSIONER OF CUSTOM
DRAWBACK DEPARTMENT
MUMBAI.