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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 07/04/2005) PARA 2.12.3

2.12.3

The provisions of paragraph 2.12.2 above shall not be applicable to DEPB, Duty Free Entitlement Certificate for Status Holders & Service Providers, Target Plus Scheme and the Vishesh Krishi Upaj Yojana. DEPB, Duty Free Entitlement Certificate for Status Holders and Service Providers, Target Plus Scheme and the Vishesh Krishi Upaj Yojana which are in the nature of duty credit entitlement and must be valid on the date on which actual debit of duty is made.

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