2.15.4

The 10% duty saved as given in para 2.15(a) is applicable for DFRC and would be the duty saved amount for the balance quantity and proportionate CIF value as per the information available in Column–10 of Appendix-10D However in case of duty credit certificates such as DEPB, 10% duty credit as given in para 2.15 (a) will be equivalent to 10% of the available credit balance on the lost duty credit certificate.