https://www.taxtmi.com/circulars?id=1171 Admissibility for DEPB credit depends on Customs Board circulars; DGFT circular is to be ignored. Handloom exports require HEPC certification. For non handloom made ups, shipping bills are admissible if the fabric was cleared by the manufacturer against an AR 4/AR 5 form or if visually determinable processing (e.g. printing) shows the fabric was processed; otherwise Customs may demand a test report to establish prescribed processing. en-us Wed, 25 Aug 1999 00:00:00 +0530 Mon, 21 Jul 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1171 Admissibility for DEPB credit depends on Customs Board circulars; DGFT circular is to be ignored. Handloom exports require HEPC certification. For non handloom made ups, shipping bills are admissible if the fabric was cleared by the manufacturer against an AR 4/AR 5 form or if visually determinable processing (e.g. printing) shows the fabric was processed; otherwise Customs may demand a test report to establish prescribed processing. Circulars Customs Wed, 25 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1171