Policy Circular No. 19 dated 28^th July 2000

1.     An issue has been raised regarding the admissibility of DEPB benefit for the export of MS Galvanized Sheets/ Strips made prior to 01.04.2000 keeping in view the existence of two possible DEPB entries at S.N. 91 and 363 covering such exports. It has decided that the DEPB benefit for such exports shall be granted as per the entry at S.N. 363 in view of the fact that the DEPB entry at S.No. at 91 covers only those inputs, which are both galvanized and coated. Therefore in all such cases where exports of  �MS Galvanized Sheets/ Strips� have been cleared for DEPB benefit under the entry at S.No.. 91 or the DEPB benefit has been granted against the entry at S.No. 91 consequent remedial action should be initiated immediately.

2.     References relating to the admissibility of DEPB benefit on the exports of �Stainless Steel Circles� effected prior to 01.04.2000 have also been received in this office, because of two possible DEPB entries at S.No. 389 and 433 both seemingly covering such exports. As some Customs House have been clearing such exports under the entry at S.No. 433; it has been decided that the DEPB benefit for such exports, effected prior to 01.04.2000, may be granted as per the entry at S.No. 433 so far as to maintain a uniformity in the matter.