SALC Circular No.4/2000-01 Dated 10th August, 2000All packing materials eligible for DEPB irrespective of Whether such packing material is in SION or Not.
To,
Regional Licencing Authorities
All Collectors of Customs
Subject:-DEPB benefit under S.No.22 of Product Group : Miscellaneous items in Appendix-28A of Handbook of Procedures (Vol.I)-Export of Spices/Guargum packed in packaging material clarification regarding. .
The Federation of Indian Export Organisations and the Spices Board etc. have represented that the exporters of Spices/Guargum packed in various packaging materials are facing difficulties at the Customs in the matter of grant of DEPB benefit on export of Spices/Guargum. They have sought clarification whether DEPB benefit would be admissible for export of Spices/Guargum packed in packaging material under S.No.22 of the product group : Miscellaneous items in Appendix-28A of Handbook of Procedures (Vol.I) irrespective of whether such packaging materials are not specifically mentioned as inputs in the relevant SION.
2. Spices are covered under S.No.E-43 and Guargum (food grade and technical grade) are covered under S.No.E-23 to E-26 of Food Product Group of SION and the inputs allowed against these entries do not include the packaging material.
3. The matter has been carefully considered in DEPB Committee meeting held on 28.7.2000. It is clarified that so long as the Standard Input Output Norms for a particular export product exist, the benefit of DEPB will be admissible on export of such products packed in any packaging material, at the rates prescribed under S.No.22 of Product Group: Miscellaneous items in Appendix-28A of Handbook of Procedures (Vol.1), depending upon the packaging material used even though such packaging materials are not specifically mentioned as inputs in the relevant SIONs.
4. This issues with the approval of Director General of Foreign Trade.
Sd/-
N.L.Gupta.
Deputy DGFT,For DGFT
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