Zari and zari items to be treated as handicrafts - Notification No. 76/86-C.E. - Central Excise - 128/39/95-CX

Zari and zari items to be treated as handicrafts - Notification No. 76/86-C.E. Circular No. 128/39/95-CX Dated 25-5-1995 [From F. No. 56/2/95-CX.1] Government of India Ministry of Finance (Department of Revenue), New Delhi Subject : Circulation of the views of Development Commissioner (Handicrafts) regarding classification of metallic yarn made out of duty paid metallised lacquered polyester film as 'zari'- Reg. I am directed to refer to Board's Circular No. 15/88-CX.1 (F. No.13/7/88-CX.1), dated 25-4-1988 wherein it was clarified that Board considers Zari and Zari items as 'handicrafts' eligible for exemption under Notification No. 76/86, dated 10-2-1986. 2. A doubt has now arisen whether imitation or real zari made from duty paid metallised polyester film is also classifiable as 'handicrafts' and entitled to exemption as 'handicrafts' in spite of the withdrawal of exemption to metallised polyester yarn. 3. It has been clarified by the Office of Development Commissioner (Handicrafts) that imitation or real zari made of gold, silver thread or man-made metallic yarn made out of duty paid polyester film (metallised/lacquered) namely Kasab, Kalabatu, tilla, wire thread or zari thread and metallic yarn have been specifically classified as 'handicrafts'. As the Development Commissioner (Handicrafts) treats such products as 'handicrafts', the same may be treated as 'handicrafts' for the purpose of Notification No. 76/86-C.E., dated 10-2-1986. 5. Receipt of this Circular may please be acknowledged.