DEPB benefit entitlement for cotton yarn exports denied where the specific DEPB rate is suspended and residual entry inapplicable. Exports of cotton yarn are not eligible for DEPB benefits because the DEPB entry for cotton yarn in the Textiles group was suspended, and the residual DEPB entry for Miscellaneous Products (Sl. No. 22D) applies only where SION exist but no DEPB rate has been notified; since the specific DEPB rate for cotton yarn has been suspended, cotton yarn exports cannot claim DEPB under either entry.
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Provisions expressly mentioned in the judgment/order text.
DEPB benefit entitlement for cotton yarn exports denied where the specific DEPB rate is suspended and residual entry inapplicable.
Exports of cotton yarn are not eligible for DEPB benefits because the DEPB entry for cotton yarn in the Textiles group was suspended, and the residual DEPB entry for Miscellaneous Products (Sl. No. 22D) applies only where SION exist but no DEPB rate has been notified; since the specific DEPB rate for cotton yarn has been suspended, cotton yarn exports cannot claim DEPB under either entry.
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