VKGUY entitlement rate admissibility clarified for exports under Duty Drawback where drawback component is up to low rates. Where exports are made under the Duty Drawback Scheme with combined Customs and Excise drawback at or below a low threshold, exporters are entitled to the higher VKGUY entitlement calculated on FOB value; similarly, exports under DEPB claimed only for packing material remain eligible for full VKGUY entitlement. The circular links these clarifications to the Foreign Trade Policy provision introducing a reduced duty credit scrip rate in certain cases and states the entitlement rules apply from that provision's effective date.