DEPB product classification amended to separate live/chilled and dried fish forms, retaining existing duty credit rates. The DEPB Schedule for Fish & Fish Products is amended to split the earlier single entry into Entry 1A for live or chilled forms (no value cap) and Entry 1B for dried forms (value cap of 131/- per Kg); the DEPB rate itself is unchanged and the amendment aims solely to clarify product description and apply the existing value cap only to dried products.
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Provisions expressly mentioned in the judgment/order text.
DEPB product classification amended to separate live/chilled and dried fish forms, retaining existing duty credit rates.
The DEPB Schedule for Fish & Fish Products is amended to split the earlier single entry into Entry 1A for live or chilled forms (no value cap) and Entry 1B for dried forms (value cap of 131/- per Kg); the DEPB rate itself is unchanged and the amendment aims solely to clarify product description and apply the existing value cap only to dried products.
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