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of <h1>Clarification on DEPB Scheme: Provisional Extension for October 1-3, 2005 Imports, Validity of Licenses under Specific Notifications.</h1> The circular addresses clarifications regarding the Duty Entitlement Passbook (DEPB) Scheme. It highlights a gap between the expiration of notification No. 96/2004-Cus and the issuance of notification No. 89/2005-Cus, affecting imports from October 1 to October 3, 2005. It confirms that DEPB benefits will be provisionally extended to imports during this period. Additionally, DEPB benefits can be claimed under notification No. 89/2005-Cus even if the DEPB license references the expired notification No. 96/2004-Cus, provided all conditions are met. Licenses under notifications No. 34/97-Cus and 45/2002-Cus are also valid if they meet relevant conditions.
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