Industry-wise Drawback Details
- The DEPB rate and the value cap shall be applicable as existing
on the date of exports as defined in paragraph 15.15 of Handbook
- The value cap, wherever existing shall be with reference to the
FOB value of exports. The DEPB rate shall be applied on the FOB
value or value cap whichever is lower. For example, if the FOB value
is Rs.500/- per piece, and the value cap is Rs.300/- per piece, the
DEPB rate shall be applied on Rs.300/-.
- Wherever any specific rate exists for a particular item under
DEPB rate list as given in appendix 28A, the items shall not be
covered under any generic description of the DEPB rate list.
- The DEPB rate aims to neutralise the incidence of duty on the
inputs used in the export product. Therefore, the DEPB rates as
given in appendix 28A refer to normally tradable/exportable product.
Items such as gold Nibs, Gold Pen, Gold watches etc. though covered
under the generic description of writing instruments, components of
writing instruments and watches are thus not eligible for benefit
under the DEPB scheme.
- The DEPB rates given for various galvanised Engineering product
shall cover non galvanised products and vice-a-versa.
- The DEPB rate given for various types of garments do not cover
Silk as well as woollen garments unless specifically mentioned in
the DEPB description.
- Portable Products at S.No.266, 267, 268, 269, 270 & 316 of
Product Group: Engineering (Product Code 61) exported in the form of
incomplete CKD/SKD Kit, but consisting of (I) Engine (ii) Chasis
(iii) Gear Box (iv) Transmission Assembly system (v) Axle (Front &
Rear) and (vi) Suspension System or Body/Cab or both shall be
treated at par with complete CKD/SKD Kit for the purpose of relevant
- The DEPB rate for formulations consisting of more than one bulk
drug would be calculated as per provisions of Policy Circular No.20
dated 31st July, 2000.