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    <title>Exempts goods imported under DEPB scheme</title>
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    <description>Notification exempts imports against Duty Entitlement Pass Book (DEPB) scrips from customs and specified additional duty up to the applied rates set in the Table: non-edible goods fully exempt and edible oils exempt up to half the applied rates. Exemption is conditional on issuance and credited entries in the DEPB scrip by the Licensing Authority, production of the scrip for debit by the customs officer, use within a twenty four month validity at prescribed ports/airports/ICDs/LCS/SEZs (subject to extensions and commissioner permissions), and specified rules on claiming additional duty exemption, drawback/CENVAT credit and transfer of credits.</description>
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