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of <h1>Hessian bags with plastic handles and zippers cannot use DEPB rates under Entry 38 classification</h1> The customs authority clarified that hessian bags with LDPE liner, plastic handle and zipper cannot be exported under Entry No. 38 of the Plastic Group for DEPB (Duty Entitlement Pass Book) rates. The official entry description covers only 'Hessian Bags with LDPE/HDPE Liner' which refers to products for industrial or commercial use. The export product in question, containing additional components like zippers and handles, constitutes a composite consumer goods item that differs from the specified industrial product description. Following consultation with the Directorate General of Foreign Trade, the Board decided to prohibit the use of this DEPB rate classification for the composite hessian bag product. All concerned officers, staff, and trade associations were directed to implement this clarification.
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