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    <title>Schedule of DEPB Rates</title>
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    <description>Director General of Foreign Trade corrects Handbook para to require DEPB duty credit be calculated using the deemed import content per SION together with basic customs duty and SAD on those deemed inputs and by considering value addition; correction effective 01.04.2002. DGFT notifies a consolidated Schedule of DEPB Rates (Annexure I) effective 01.04.2002 except where Annexure II specifies alternate effective periods; general instructions set exclusions, application on date of &quot;let export&quot;, use of value cap/FOB lower value, precedence of specific rates, CKD/SKD and composite product treatment, extraneous material tolerance and formulation rules.</description>
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