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    <title>GENERAL INSTRUCTIONS FOR DEPB RATES</title>
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    <description>DEPB entitlement is subject to specified exclusions (customs warehouse manufacture, Advance Authorisation/DFIA fulfilment, 100% EOUs, FTZ/EPZ/SEZ/EHTP units, foreign origin goods not processed in India, and certain policy paragraphs). The DEPB rate and any value cap applicable are those on the Customs &quot;let export&quot; date and are applied to FOB value or the cap, whichever is lower. Specific item rates supersede generic descriptions. Composite and CKD/SKD products are admissible only under weight based rules with required shipping bill disclosures; limited extraneous material is disregarded for entitlement.</description>
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