DEPB eligibility for processed cotton made-ups affirmed when yarn-dyed fabric underwent post weaving processing; HEPC certification required. DEPB rates for processed cotton made-ups other than grey apply where made-ups are from yarn-dyed fabric that underwent specified post-weaving processes. For handloom exports, exporters must state the post-weaving process on the shipping bill, which must be certified by the export promotion council before submission to the Custom House. The Custom House should accept such certified shipping bills for DEPB eligibility but may challenge the declaration if it holds documentary evidence disputing it.
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.
DEPB eligibility for processed cotton made-ups affirmed when yarn-dyed fabric underwent post weaving processing; HEPC certification required.
DEPB rates for processed cotton made-ups other than grey apply where made-ups are from yarn-dyed fabric that underwent specified post-weaving processes. For handloom exports, exporters must state the post-weaving process on the shipping bill, which must be certified by the export promotion council before submission to the Custom House. The Custom House should accept such certified shipping bills for DEPB eligibility but may challenge the declaration if it holds documentary evidence disputing it.
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