Clarifications regarding DEPB benefit under S.No. 22 of Product Group: Miscellaneous items in Appendix-28A of Handbook of Procedures (Vol.1)- Export of Spices/ Guar gum packed in packaging material

SALC Circular No. 4 dated 10^th August 2000

The Federation of Indian Export Organisations and the Spices Board etc. have represented that the exporters of Spices/ Guar gum packed in various packaging materials are facing difficulties at the Customs in the matter of grant of DEPB benefit on export of Spices/ Guar gum. They have sought clarification whether DEPB benefit would be admissible for export of Spices/ Guar gum packed in packaging material under S. No. 22 of the Product Group: Miscellaneous items in Appendix 28A of Handbook of Procedures (Vol.1) irrespective of whether such packaging materials are not specifically mentioned as inputs in the relevant SION.

2. Spices are covered under S. No. E-43 & Guar gum (Food grade and technical grade) are covered under S. No. E-23 to E-26 of Food Product Group of SION and the inputs allowed against these entries do not include the packing material.

3. The matter has been carefully considered in DEPB Committee meeting held on 28.7.2000. It is clarified that so long as the Standard Input Output Norms for a particular export product exist, the benefit of DEPB will be admissible on export of such product packed in any packaging material, at the rates prescribed under S. No. 22 of Product Group: Miscellaneous items in Appendix -28A of Handbook of Procedures (Vol.1), depending upon the packaging material used even through such packaging material are not specifically mentioned as inputs in the relevant SIONs.