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    <title>Exemption to specified goods imported under a Duty Entitlement Pass Book issued in terms of paragraph 4.3 of the Export and Import Policy</title>
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    <description>Exemption caps customs and additional duty on specified imported goods when duties are debited against a Duty Entitlement Pass Book (DEPB) issued under paragraph 4.3 of the Export and Import Policy. The exemption applies only where the importer holds a DEPB with permitted credit entries, produces it to customs for debit, and the DEPB has sufficient credit; DEPB validity, permitted ports and locations, and special permission by the Commissioner of Customs are prescribed. Edible oils receive reduced applied rates while other goods are admitted at the Table&#039;s specified rates.</description>
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      <description>Exemption caps customs and additional duty on specified imported goods when duties are debited against a Duty Entitlement Pass Book (DEPB) issued under paragraph 4.3 of the Export and Import Policy. The exemption applies only where the importer holds a DEPB with permitted credit entries, produces it to customs for debit, and the DEPB has sufficient credit; DEPB validity, permitted ports and locations, and special permission by the Commissioner of Customs are prescribed. Edible oils receive reduced applied rates while other goods are admitted at the Table&#039;s specified rates.</description>
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