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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Made-ups from yarn dyed fabrics eligible for DEPB credit with proper certification or processing verification</h1> The circular clarifies admissibility of made-ups from yarn dyed fabrics for DEPB credit eligibility. Field offices sought clarification on scope of Board's earlier circulars versus a conflicting policy circular. The circular directs customs houses to ignore the conflicting policy circular and follow Board's circulars exclusively. For handloom sector exports, certification by Handloom Export Promotion Council is required. For processed yarn dyed fabric made-ups from non-handloom sectors, customs houses may admit shipping bills under DEPB scheme when accompanied by AR-4/AR-5 forms or when visual examination confirms processing like printing. For other cases not meeting these criteria, Commissioners may require exporters to provide test reports establishing that fabric underwent prescribed processing before conversion to made-ups.
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