DEPB Scheme

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..... Project Imports whether SAD will be exempted on such exports; and whether duty leviable at tariff rate on at concessional rate will be debited in a DEPB scrip in case the goods are eligible for a partial exemption, (other than the exemption under Notification No. 34/97-Cus. dated 7.4.97 under which DEPB Scheme is operated). 2. These issues have been considered in the Board, and the decision on e .....

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..... xemption from payment of duty, such exemption would also be applicable to goods imported against a DEPB scrip, provided the import goods meet the conditions, if any, laid down in the partial exemption exemption notification. In other words, the duty debitable in the DEPB scrip, in such a case would take into account the concessional rate of duty permitted under the partial exemption notification, .....

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