https://www.taxtmi.com/circulars?id=984 Where available credit in a Pass Book or DEPB is insufficient to cover duty assessed on goods in a Bill of Entry, the exemption does not extend to the portion of duty exceeding that credit, and the excess duty assessed may be paid in cash. en-us Wed, 10 Sep 1997 00:00:00 +0530 Fri, 25 Jul 2025 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=984 Where available credit in a Pass Book or DEPB is insufficient to cover duty assessed on goods in a Bill of Entry, the exemption does not extend to the portion of duty exceeding that credit, and the excess duty assessed may be paid in cash. Circulars Customs Wed, 10 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=984