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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification: EOUs/EPZs Not Eligible for DEPB Benefits; Aquaculture Exception Allows Duty Drawback for Job Work with DTA Materials.</h1> The circular addresses attempts to obtain double benefits under the Duty Entitlement Pass Book (DEPB) and Advance Licensing Scheme for goods manufactured or processed by 100% Export Oriented Units (EOUs) or units in Export Processing Zones (EPZs). It clarifies that exports by EOUs/EPZs, whether direct or through third parties, are not eligible for DEPB benefits or discharge of export obligations under an Advance License. However, for EOUs in the aquaculture sector performing job work with duty-paid materials supplied by Domestic Tariff Area (DTA) units, a refund of duties via Brand Rate of Duty Drawback is permissible.
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