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of <h1>DEPB Rates Excluded for Warehoused Products and Specific Zones; FOB Value or Cap Determines Rate Applicability</h1> The DEPB (Duty Entitlement Pass Book) rates outlined in this schedule are not applicable to products manufactured in certain conditions, such as those produced in warehouses, under specific export obligations, or by units in designated zones like Free Trade Zones. The rates apply based on the FOB value or a specified value cap, whichever is lower. Specific DEPB rates exist for certain items, and generic descriptions do not apply to them. The scheme aims to offset duty on inputs used in export products, with exclusions for items like gold products. DEPB benefits extend to certain composite products, subject to specific conditions and weight criteria.
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