CUS NTF NO. 114/2006(NT) DATE 22/11/2006

CBEC amends Drawback-related 'General Notes' for artware and handicraft
G.S.R. (E). - In exercise of the powers conferred by sub-section (3) of section 75 of the Customs Act, 1962 (52 of 1962), sub-section (2A) of section 37 of the Central Excise Act, 1944 (1 of 1944) and sub-section 3 of section 94 of the Finance Act,1994 (32 of 1994) and in pursuance of rule 3, 4 and 5 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the Central Government, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.36/2005-CUSTOMS (N.T.), dated the 2nd May, 2005 (hereinafter referred to as the said notification),with effect from 5th day of May, 2005 to 14th day of July, 2006, namely:-

In the said notification, after paragraph 2 under the heading “General Notes”, the following paragraph shall be inserted, namely: -

“2A. Notwithstanding anything contained in the said Schedule, all artware and handicraft items shall be classified under the heading of artware/handicraft (of constituent material) as mentioned in the relevant chapters.”.

(Dr. M. Subramanyam)
Deputy Secretary to the Government of India

[F.No.609/54/2006-DBK]

Note: The principal notification No. 36/2005-CUSTOMS (N.T.) was published in the Gazette of India vide number G.S.R.267(E), dated the 2nd May, 2005 and was last amended vide notification No.102/2005- Customs (N.T.), dated the 18th November, 2005 vide number G.S.R. 675(E), dated the 18th November, 2005.

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