4.40

The exports/imports made from the specified ports given shall be entitled for DEPB.

Sea Ports:	Mumbai, Kolkata, Cochin, Dahej, Kakinada, Kandla, Mangalore, Marmagoa, Mundra, Chennai, Nhavasheva, Paradeep, Pipavav, Sikka, Tuticorin Vishakhapatnam, Surat (Magdalla), Nagapattinam, Okha and Dharamtar
Airports	Ahmedabad, Bangalore, Bhubaneshwar Mumbai, Kolkata Coimbatore Air Cargo Complex, Cochin, Delhi, Hyderabad, Jaipur, Srinagar, Trivandrum, Varanasi, Nagpur, and Chennai.
ICDs:	Agra, Ahmedabad, Bangalore, Bhiwadi, Coimbatore, Daulatabad, (Wanjarwadi and Maliwada), Delhi, Dighi (Pune), Faridabad, Guntur, Hyderabad,Jaipur, Jallandhar, Jodhpur, Kanpur, Kota, Ludhiana, Madurai and the land Customs station at Ranaghat Mallanpur, Moradabad, Meerut Nagpur, Nasik, Gauhati (Amingaon), Pimpri (Pune),Pitampur (Indore), Rudrapur(Nainital), Salem Singanalur, Surat, Tirupur, Udaipur, Vadodara, Varanasi, Waluj, Bhilwara, Pondicherry and Garhi-Harsaru.
LCS	Ranaghat, Singhabad and Raxaul

(Bold words has been included vide PN No. 53/2002-07, Dt. 31/12/2002)

Provided further that the Commissioner of Customs may, by special orders and subject to such conditions as may be specified by him permit imports or exports from any other sea port, airport, inland container depot or through a land Customs .