https://www.taxtmi.com/circulars?id=1297 Where an exported product is not squarely covered by the description in the relevant DEPB rate entry, DEPB credit is not admissible and it is impermissible to split the declared FOB value into multiple elements to treat one element as the FOB basis for calculating DEPB entitlement; artificial segregation of value to fit part of an export into a DEPB entry does not create entitlement. en-us Mon, 05 Feb 2001 00:00:00 +0530 Thu, 11 Jun 2009 09:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1297 Where an exported product is not squarely covered by the description in the relevant DEPB rate entry, DEPB credit is not admissible and it is impermissible to split the declared FOB value into multiple elements to treat one element as the FOB basis for calculating DEPB entitlement; artificial segregation of value to fit part of an export into a DEPB entry does not create entitlement. Circulars Customs Mon, 05 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1297