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    <title>Duty Entitlement Pass Book – Customs Duty Exemption Notification</title>
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    <description>Exemption from customs duty and additional duty is permitted for imports against a Duty Entitlement Pass Book issued under the Foreign Trade Policy, limited to amounts in excess of duties calculated at the notified standard and additional duty rates. Claiming exemption requires prior credit entries and production of the DEPB at import; insufficient DEPB credit precludes exemption. The DEPB is valid for a prescribed period and at specified ports and depots, transfers to non-holders are limited to specific non provisional credits, and additional duty treatment and offsetting with drawback or CENVAT credit are specified.</description>
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    <pubDate>Fri, 17 Sep 2004 00:00:00 +0530</pubDate>
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      <description>Exemption from customs duty and additional duty is permitted for imports against a Duty Entitlement Pass Book issued under the Foreign Trade Policy, limited to amounts in excess of duties calculated at the notified standard and additional duty rates. Claiming exemption requires prior credit entries and production of the DEPB at import; insufficient DEPB credit precludes exemption. The DEPB is valid for a prescribed period and at specified ports and depots, transfers to non-holders are limited to specific non provisional credits, and additional duty treatment and offsetting with drawback or CENVAT credit are specified.</description>
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      <pubDate>Fri, 17 Sep 2004 00:00:00 +0530</pubDate>
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