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    <description>Exports made prior to the date of withdrawal or suspension of DEPB rates shall be entitled to DEPB benefit at the rate prevalent on the date of shipment, with the date of shipment determined as per paragraph 9.12 of the Handbook of Procedures, Vol. I.</description>
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      <description>Exports made prior to the date of withdrawal or suspension of DEPB rates shall be entitled to DEPB benefit at the rate prevalent on the date of shipment, with the date of shipment determined as per paragraph 9.12 of the Handbook of Procedures, Vol. I.</description>
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