DEPB eligibility rules restrict benefit for specified export categories and apply the prevailing rate or value cap at export. 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 'let export' 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.
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 eligibility rules restrict benefit for specified export categories and apply the prevailing rate or value cap at export.
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 "let export" 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.
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