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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>DEPB scrip use allows clearing imports under other schemes with applicable SAD exemption and concessional duty debit adjustments.</h1> Goods imported against a DEPB scrip may be cleared when imported under other schemes and remain eligible for the Special Additional Duty exemption applicable to DEPB imports. When Notification No. 34/97 exempts DEPB imports by debiting duty in the scrip, any other applicable partial exemption shall reduce the duty debitable in the DEPB scrip to the concessional rate permitted by that partial exemption, rather than the tariff rate.

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