DEPB entitlement rules govern exclusions and rate application to exports, requiring declarations and applying the lower of FOB or cap. DEPB entitlement excludes goods manufactured/exported under certain regimes (warehouses under Section 65, Advance Licence/DFRC, 100% EOUs, FTZs/EPZs/SEZs/EHTP, foreign-origin unprocessed goods, specified EXIM Policy exports). The DEPB rate and any value cap applicable are those on the Customs 'let export' date and apply to the lower of FOB or cap. Item-specific rates override generic descriptions; composite product benefits are limited to the lowest constituent rate after excluding constituents under five percent by weight, with required exporter declarations and Customs verification rights.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
DEPB entitlement rules govern exclusions and rate application to exports, requiring declarations and applying the lower of FOB or cap.
DEPB entitlement excludes goods manufactured/exported under certain regimes (warehouses under Section 65, Advance Licence/DFRC, 100% EOUs, FTZs/EPZs/SEZs/EHTP, foreign-origin unprocessed goods, specified EXIM Policy exports). The DEPB rate and any value cap applicable are those on the Customs "let export" date and apply to the lower of FOB or cap. Item-specific rates override generic descriptions; composite product benefits are limited to the lowest constituent rate after excluding constituents under five percent by weight, with required exporter declarations and Customs verification rights.
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