Export No. 57/05
Import No. 57/05

PUBLIC NOTICE No.-75/2005 Date: 27.12.2005

Sub: Clarifications relating to DEPB Scheme.
Attention of all Importers/Exporters/CHAs and all the concerned is invited to Notification No. 96/2004-Cus dated 17.09.2004 and Notification No. 89/2005 dated 04.10.2005.

2. Notification No. 96/2004-Cus dated 17.09.2004 issued under DEPB Scheme expired on 30.09.2005 and subsequently a new notification (No.89/2005-Cus dated 04.10.2005) has been issued to allow imports under DEPB Scheme without payment of customs duty upto 31st December, 2005. There was, thus, a gap of three days between the expiry of the earlier notifications and issue of the new one.

3. After issue of notification No. 89/2005 Cus, several references have been received from the trade and industry seeking clarification on certain points. A request has been made that bills of entry filed during the period 01.10.2005 to 03.10.2005 (both days inclusive when notification No. 96/2004 Cus. has expired and no other customs notification for allowing imports under DEPB Scheme was in operation) in respect of goods imported under DEPB Scheme should be extended the benefit of DEPB Scheme by suitably amending notification No.89/2005-Cus.

4. A second point raised is whether DEPB benefits can be extended to imported goods against a DEPB licence in terms of notification No. 89/2005-Cus. dated 04.10.2005 where the DEPB Licence contains an endorsement that “this DEPB is issued under notification No. 96/2004-Cus.dated 17.09.2004”.

5. The issues raised have been examined by the Ministry. Pending further examination of the matter, it is clarified that exports made during 1st October to 3rd October, 2005 shall be eligible for the benefit of the DEPB Scheme and that DEPB credit on imports against Bills of Entry filed during this period may be allowed to be utilized on a provisional basis.

6. It is also clarified that DEPB benefit may be extended to imported goods under notification No. 89/2005-Cus even if the DEPB licence contains an endorsement that it is issued under notification No. 96/2004-Cus. This would be subject to the condition that the DEPB licence is valid to cover the imported goods and all conditions of notification 89/2005-Cus are fulfilled.

7. It is further clarified that licence issued under notification No.34/97-Cus. and 45/2002-Cus. may also be allowed to be utilized for clearance of goods under DEPB Scheme provided the licences are valid to cover the imported goods and the conditions of notification Nos. 34/97-Cus and 45/2002-Cus are fulfilled.

F.No. S/16-Misc-1846/05 Gr.VII

Sd/-
(NEELAM RATTAN NEGI)
COMMISSIONER OF CUSTOMS,
EXPORT PROMOTION,
MUMBAI -1.

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