DEPB duty credit allocation for sports goods clarifies export incentive applicability to specified items including bats and balls. The DEPB schedule for Product Group 65 assigns a uniform DEPB Rate of 7 to specified sports goods-cricket bats; footballs; indoor felt football/soccer balls of felt material; and boxing gloves of PVC/PU leather cloth-under DGFT classification from 2009 onwards, with a value cap column present but without specified cap amounts for these items.
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 duty credit allocation for sports goods clarifies export incentive applicability to specified items including bats and balls.
The DEPB schedule for Product Group 65 assigns a uniform DEPB Rate of 7 to specified sports goods-cricket bats; footballs; indoor felt football/soccer balls of felt material; and boxing gloves of PVC/PU leather cloth-under DGFT classification from 2009 onwards, with a value cap column present but without specified cap amounts for these items.
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