SAD debiting requirement: DEPB scrip SAD exemption hinges on let export date determining applicable EXIM policy. The applicable EXIM policy for a DEPB scrip is determined by the shipping bill 'let export date': exports with let export date before the policy change are governed by the earlier EXIM policy and need not have the element of SAD debited in the DEPB scrip for SAD exemption, whereas exports with let export date on or after the policy change are governed by the revised EXIM policy and require debiting the DEPB scrip for the element of SAD to claim SAD exemption.