POLICY CIRCULAR NO.03 (RE-2007)/2004-09 Dated 10th August, 2007

POLICY CIRCULAR NO.03 (RE-2007)/2004-09 Dated 10th August, 2007
Methodology for distinguishing Artistic Work for grant of benefit under VKGUY Scheme (for export of identified
Artistic Wooden Furniture items as in Appendix-37A).

Attention is invited to FTP (RE-2007) announced on 19.04.2007, wherein under VKGUY scheme benefits has been extended to export of identified Artistic Wooden Furniture items as in Appendix-37A (Table 12 therein). It was stated in Appendix 37A that methodology of distinguishing artistic work shall be specified. In view of this, consultations were done with Export Promotion Council for Handicraft (EPCH).

2. Based on recommendation of EPCH, it has been decided to adopt existing practice for certification of Handicraft/Artware by EPCH etc. if referred by Customs, for distinguishing Artistic work/nature of Artistic Wooden Furniture items listed for benefits under the scheme. In view of this, for the purpose of grant of benefits under VKGUY scheme, exporters shall be required to get the invoices duly certified/authenticated by EPCH/AIHBs (All India Handicraft Boards)/State Handicraft Boards/Handloom & Handicraft Export Corporation/State Emporiums (of State Governments).

3. Regional authorities (RA) shall call for invoices duly certified/authenticated as above, in addition to export documents prescribed in ANF3C.

4. Further, RA shall grant benefits to identified Wooden Furniture items covered under Appendix-37A, where description of export product given in Customs passed shipping bills contains the words artistic and export product is classified by Customs in particular ITC HS codes mentioned in Appendix 37A.

5. This issues with the approval of Director General of Foreign Trade.

Encls; Table 12 of Appendix-37A

12. Forest Based products
Sr.No	VKGUY Product Code	ITC HS Code	Description	Date of export from which benefits will be admissible
1	12.1	44219060	PARTS OF DOMESTIC DECORATIVE ARTICLES USED AS TABLEWARE AND KITCHENWARE: ARTISTIC WOODEN FURNITURE ITEMS (MANUFACTURED FROM SHESHAM, MANGO, BABUL WOOD) AND ONLY THOSE THAT ARE COVERED IN ITC HS CODE 44219060) AS WELL AS DISTINGUISHED BY ARTISTIC WORK.	1.4.2007
2	12.2	940330	WOODEN FURNITURE OF A KIND USED IN OFFICES: ARTISTIC WOODEN FURNITURE ITEMS (MANUFACTURED FROM SHESHAM, MANGO, BABUL WOOD) AND ONLY THOSE THAT ARE COVERED IN ITC HS CODE 940330) AS WELL AS DISTINGUISHED BY ARTISTIC WORK.	1.4.2007
4	12.3	940350	WOODEN FURNITURE OF A KIND USED IN THE BEDROOM: ARTISTIC WOODEN FURNITURE ITEMS (MANUFACTURED FROM SHESHAM, MANGO, BABUL WOOD) AND ONLY THOSE THAT ARE COVERED IN ITC HS CODE 940350) AS WELL AS DISTINGUISHED BY ARTISTIC WORK.	1.4.2007
4	12.4	94036000	OTHER WOODEN FURNITURE: ARTISTIC WOODEN FURNITURE ITEMS (MANUFACTURED FROM SHESHAM, MANGO, BABUL WOOD) AND ONLY THOSE THAT ARE COVERED IN ITC HS CODE 94036000) AS WELL AS DISTINGUISHED BY ARTISTIC WORK.	1.4.2007