DEPB for Ordinary Portland Cement

[sridhar swaminathan]

As per DGFT Publice Notice 102/2008, export of Ordinary Portland Cement is entitled for DEPB at 3 per cent vide Sl No. 62/899.  However, as per the revised rates with effect from 27.08.2009, the item description has been changed to Ordinary Arsenic Cement - same Sl. No and product code - with the same rate of DEPB incentive.  

Please confirm if export of Ordinary Portland Cement (OPC) - while the scheme was in operation - is entitled to DEPB. Kindly quote the authority also

regards,

sridhar swaminath

AI Summary

DEPB eligibility questioned after export item description change for cement; scheme discontinued, consider duty drawback instead.
Question whether exports of Ordinary Portland Cement qualified for DEPB under DGFT PN 102/2008 after the DEPB rate schedule revision changed the item description to "Ordinary Arsenic Cement" at the same serial number; respondent noted the DEPB scheme is no longer in existence and suggested exploring Duty Drawback, without citing authority resolving the description change.