https://www.taxtmi.com/circulars?id=3493 Duty credit under the Duty Entitlement Passbook Scheme (DEPB) shall be computed by reference to the deemed import content under SION and by including both basic customs duty and special additional duty (SAD) payable on those deemed imports; value addition by export must also be considered. The worksheet for DEPB rate computation is amended to list inputs, CIF values, and separate rates for basic duty and SAD, and to compute effective duty per input as CIF x (basic duty rate + SAD rate), with totals used to fix the DEPB rate. en-us Tue, 21 Jan 2003 00:00:00 +0530 Fri, 28 Dec 2007 19:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=3493 Duty credit under the Duty Entitlement Passbook Scheme (DEPB) shall be computed by reference to the deemed import content under SION and by including both basic customs duty and special additional duty (SAD) payable on those deemed imports; value addition by export must also be considered. The worksheet for DEPB rate computation is amended to list inputs, CIF values, and separate rates for basic duty and SAD, and to compute effective duty per input as CIF x (basic duty rate + SAD rate), with totals used to fix the DEPB rate. Circulars DGFT Tue, 21 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=3493