Circular No. 3 /2010 - Cust, Dated:12.02.2010

Circular No. 3 /2010 - Customs

F.No.609/27/2009-DBK
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Custom
New Delhi.
12th February, 2010

To

All Chief Commissioners of Customs

All Chief Commissioners of Customs & Central Excise

All Commissioners of Customs /Customs (Preventive)/Customs & Central Excise/Central Excise

DG, CEIB, New Delhi

DGRI/DGCEI/DG (Systems & Data Management) DG (Export Promotion)/DGI/DG, NACEN/DG Audit

Chief Departmental Representative, Customs, Excise & Service Tax Appellate Tribunal, New Delhi.

Sir/Madam,

Sub: Classification of artware / handicraft items and composite goods in the Drawback Schedule - reg.

It has been brought to notice of the Board that difficulties are being faced by exporters in classification of articles declared as handicraft/artware items. It has also been brought to notice that divergent practices are being followed in classifying the goods made of different constituent materials in the Drawback......

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