DEPB eligibility limited by manufacturing origin and export scheme; value cap and composite-product weight rules determine benefit. DEPB entitlement is limited by product origin, manufacturing location and export scheme, with exclusions for goods from bonded warehouses, advance authorisation/DFIA exports, 100% EOU output, FTZ/EPZ/SEZ/EHTP units, foreign-origin goods not processed in India, and specified policy exports. The rate and any value cap in force on the Customs 'let export' date apply to the lower of FOB value or value cap; specific-item rates prevail over generic descriptions. Composite, CKD/SKD and assembled-product rules set entitlement at the lowest constituent rate while ignoring constituents under five percent weight, and deny benefit where non-rated constituents exceed five percent; exporters must declare detailed weights and DEPB numbers.
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 limited by manufacturing origin and export scheme; value cap and composite-product weight rules determine benefit.
DEPB entitlement is limited by product origin, manufacturing location and export scheme, with exclusions for goods from bonded warehouses, advance authorisation/DFIA exports, 100% EOU output, FTZ/EPZ/SEZ/EHTP units, foreign-origin goods not processed in India, and specified policy exports. The rate and any value cap in force on the Customs "let export" date apply to the lower of FOB value or value cap; specific-item rates prevail over generic descriptions. Composite, CKD/SKD and assembled-product rules set entitlement at the lowest constituent rate while ignoring constituents under five percent weight, and deny benefit where non-rated constituents exceed five percent; exporters must declare detailed weights and DEPB numbers.
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