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DEPB - Composite Artware Not Covered by Aluminium Artware
Circular No. 81 dated 25th
November 1999
An issue had
come up before the DEPB Committee whether Composite Artware involving different
inputs namely, Aluminium, Glass, Iron, Woods and certain finished components,
would be covered for DEPB benefit under DEPB Entry No.396 of the Engineering
Group, which describes the export product as "Aluminium Artware".
2. The
issue was discussed in the DEPB Committee and it was decided that the said goods
would not be classifiable under DEPB Scheme under the said Entry No.396 as
'Aluminium Artware'. The decision of the DEPB Committee was based on the fact
that
i) the
wording of the Entry i.e. Aluminium Artware would not cover composite artwares
made partly out of aluminium and partly out of materials other than aluminium.
ii) the
provision of para 7.25 of the policy is very clear, according to which DEPB
Entries are to be interpreted in relation to relevant standard input-output
norms. The product exported in the instant case shall not get covered within the
scope of corresponding standard norms Entry No. C-4 of H.B. of Procedure (Vol.
II)
3. The
contents of this Circular may be brought to the notice of the Officers and trade
for strict implementation.
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