2.12.3

The provisions of paragraph 2.12.2 above shall not be applicable to DEPB, Duty Free Entitlement Certificate for Service Providers, Vishesh Krishi and Gram Udyog Yojana and duty credit scrips issued under Focus Market scheme and Focus Product scheme. DEPB, Duty Free Entitlement Certificate for Service Providers, Vishesh Krishi and Gram Udyog Yojana and duty credit scrips issued under Focus Market scheme and Focus Product scheme which are in the nature of duty credit entitlement and must be valid on the date on which actual debit of duty is made.