https://www.taxtmi.com/circulars?id=1100 Goods imported against a DEPB scrip may be cleared when imported under other schemes and remain eligible for the Special Additional Duty exemption applicable to DEPB imports. When Notification No. 34/97 exempts DEPB imports by debiting duty in the scrip, any other applicable partial exemption shall reduce the duty debitable in the DEPB scrip to the concessional rate permitted by that partial exemption, rather than the tariff rate. en-us Mon, 12 Oct 1998 00:00:00 +0530 Tue, 05 Aug 2025 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1100 Goods imported against a DEPB scrip may be cleared when imported under other schemes and remain eligible for the Special Additional Duty exemption applicable to DEPB imports. When Notification No. 34/97 exempts DEPB imports by debiting duty in the scrip, any other applicable partial exemption shall reduce the duty debitable in the DEPB scrip to the concessional rate permitted by that partial exemption, rather than the tariff rate. Circulars Customs Mon, 12 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1100