DEPB eligibility: populated telecom transmission cards are not eligible for benefit and should be denied DEPB claims. Exporters sought DEPB benefits for populated cards by classifying them as telecom transmission equipment under the DEPB entry; the DEPB Committee held that the entry covers telecom transmission equipments and excludes component parts or populated cards from DEPB admissibility. The Board agreed and directed officers to implement this interpretation to prevent revenue outflow.
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: populated telecom transmission cards are not eligible for benefit and should be denied DEPB claims.
Exporters sought DEPB benefits for populated cards by classifying them as telecom transmission equipment under the DEPB entry; the DEPB Committee held that the entry covers telecom transmission equipments and excludes component parts or populated cards from DEPB admissibility. The Board agreed and directed officers to implement this interpretation to prevent revenue outflow.
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