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Handbook on Duty Entitlement Passbook Scheme & E.P.C.G. Scheme
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Handbook on Duty Entitlement Passbook Scheme & E.P.C.G. Scheme

by R. Krishnan, R. Parthasarathy
Edition: 6th Edition, 2007
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Product Details:

Format: Paperback
Pages: 594 pages
Date Added: 2007-10-27
Search Category: Lawbooks

Overview:

The Duty Entitlement Pass Book Scheme has been continued till 31-3-2008 and as promised by the Hon'ble Commerce Minister, the Government is in the process of working out a new scheme in substitution of the DEPB scheme. Till such time, it is a relief for the exporting community that the DEPB scheme is being continued. Accordingly, by Public Notice No. 17 (RE-2007/2004-2009), a new Schedule of DEPB Rates has been anĀ­nounced. The new rates are effective from 1-4-2007 and valid upto 31-3-2008. The new DEPB rates will be valid for shipments made with Let export date upto 31-3-2008.

There was some delay in announcing the new DEPB rates this time in view of the fact that exporters were clamouring for increase in rates with the hardening of the rupee in the forex market. Accordingly, the Government has announced enhanced DEPB rates across many commodities. For many sectors, the rates have been increased by 2%. For textiles including handloom, ready made garments, leather products, handicrafts, engiĀ­neering products, processed agricultural products, marine products, sports goods, toys, the DEPB rates have been increased by 3%.

In the current edition, the new DEPB rates have been reproduced along with the existing ones. Opportunity has also been taken to incorporate relevant amendments at appropriate places which have taken place in the last one year since the publication of the last edition.

We are extremely grateful to Mr.RA Garg of Commercial Law Publishers (P) Ltd. who has shown immense interest and enthusiasm in bringing out this updated edition. We are also thankful to Mr. E.G.K. Menon and Mr. R. Sampath of our office for their assistance.

We sincerely believe the present edition would be useful to manufacturers, exporters, importers, consultants and practitioners as well as to the departmental officers. As always, we would with all humility bow to valuable suggestions from our readers as we believe that in the dissemination of knowledge, there must be confluence of thoughts and views.

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Table Of Contents:

PART - I
1. Duty Entitlement Passbook Scheme--An Outline
2. Procedure For Obtaining Depb-An Outline
3. Issue of Duty entitlement Passbook
4. Present Market Value (PMV) and Depb Credit
5. Exports under Depb Scheme--Procedure
6. Imports Against Duty entitlement Passbook
PART - II
7. Export Promotion Capital Goods Scheme (EPCG)--An outline
8. Submission of Application for EPCG Authorisation
9. Export obligation under the EPcg Scheme
10. Conditions for Fulfilment of Export Obligation
11. Fulfillment of Export obligation under the EPCG Scheme
12. Redemption of Export Obligation
13. Other Aspects of EPCG Scheme
PART - III
Policy & CBEC Circulars, Notifications, Trade Notices, Etc.
PART - IV
Annexure
PART - V
Depb Rates (2007-2008)
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