POL CIR NO. 20/(RE-98)/1998-1999 Dated 10-7-1998- Sub:- DEPB rates for PVC leather cloth/foam leather cloth.
Attention is invited to S.No. 94 of plastic products as given in Appendix 28A of Handbook of Procedures (Vol.1) 1997-2002 which read as follows:
94. | PVC leather cloth/ foam leather cloth having coating with thousand gram per Sq.mtrs +/- 5%. | 17.00 |
Representation have been received by various exporters who have exported PVC leather cloth/foam leather cloth having different coating weight per Sq./mtr. The exporters have pointed out that the Standard Input Output Norms allows export of product with various coating weight and the inputs are allowed as per the formula given below the Standard Input Output Norms.
The issue was discussed and it was observed that keeping in view the difficulty in fixing DEPB rate for different coating weight, the description of export product has been rationalised in the Handbook of Procedures (Vol.1) (RE-98)1997-2002 and the same has now been mentioned without mentioning the coating weight. The description now simply reads 'PVC leather cloth/foam leather cloth'.
Since in number of cases, the exporters who have exported the product with a coating weight other than 1000 gms/Sq.Mtr + 5% during 1.4.97 to 14.4.98 have been denied the DEPB rate, it has been decided that the exporters who have exported PVC leather cloth/foam leather cloth of different coating weight shall be eligible for DEPB @ 17% as was applicable under S.No. 94 of plastic product without referring to coating weight.
This issues with the approval of DGFT.
(Ajay Sahai)
Dy.DGFT,
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