Drawback - Non-availment of Modvat certification not necessary for handloom products certified by HEPC - Customs - 050/98

Circular No. 50/98 Customs dated 22/7/1998 F.No. 609/228/97- CBK (Pt.) Government of India Ministry of Finance Department of Revenue, New Delhi (Amended No. 2 to Circular No. 25 / 98-Cus. dated 20. 4. 98) General Note No. 11 of Notification No. 22 / 97- Cus. (N. T.) dated 30th May, 1997 - requirement of Certificates regarding the non - availment of Modvat facility - reg. In further partial modification of Circular No. 25 / 98- Cus. dated 20.4.98, a new guideline (vii) after para (vi) shall be inserted as follows:- (vii) In the case of exports of Handloom products by the exporters, including the merchant exporters, where the Shipping Bills are certified by the Handloom Export Promotion Council (HEPC) to the effect that goods covered by such Shipping Bills are made from Handloom fabrics, the Customs Authorities shall treat the same as unconditionally exempt from the Central Excise duty for the purposes of processing drawback claims in terms of Circular No. 34/98-Cus dated 19.5.98. Sd/- (Sunil Kumar) Director (DBK)