It is for the information of all
Importers/Exporters/CHAs and all other concerned that, DEPB Committee has
decided the issue of coverage of Composite Artware involving different inputs
namely Aluminium, Glass, Iron, Woods and certain finished components. The
contention was made that the same will be covered for DEPB benefit under DEPB
Entry No. 396 of the Engineering Group which describes the export product as
“Aluminium Artware".
The issue was discussed in the DEPB
Committee and it was decided that the said goods would not be classifiable under
DEPB Scheme under the said Entry No.396 as "Aluminium Artware". The
decision of the DEPB Committee was based on the fact that
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i) the wording of the Entry i.e. Aluminium Artware would not cover Composite
Artwares made partly out of Aluminium and partly out of materials other than
Aluminium.
ii) the provision of para 7.25 of the
policy is very clear, according to which DEPB Entries are to be interpreted in
relation to relevant standard input-output norms. The product exported in the
instant case shall not get covered within the scope of corresponding standard
norms Entry No. C-4 of . H.B. of Procedure (Vol.11).
sd/-
( A. K.
RAHA)
Commissioner of Customs
Custom House, Calcutta
F.NO.S60-2/2000A(G)
Dated . 27.01.2000
N.B.
issued as per directions in Ministry
Of Finance Circular No.81/99-
Cus. and from F.No.605/199/99-DBK
Dated 25.11.99.
