DEPB — export of embroidered fabrics and fabrics contain! metallised yarn, and ladies’ dresses - Customs - 088/2000

Circular No. 88/2000-Cus. 6.11.2000 F.No. 605/198/2000-DBK Subject : DEPB — export of embroidered fabrics and fabrics contain! metallised yarn, and ladies' dresses Clarifications have been sought from the Board regarding admissibility of DEPB benefit to embroidered silk garments under DEPB entry at S.No. 74 of DEPB. Rate in the Textile Group. Similar issues regarding embroidered fabrics/ garments of various compositions, fabrics/garments containing metalised yam and definition of ladies dresses have come up during discussions in the DEPB Committee. 2. The DEPB Committee has consistently held the view that: i) It was, generally, never the intention of various DEPB entries in the Textile Product Group to cover embroidered products or products containing metalised yam unless the relevant DEPB entry specifically covers such products. ii) Ladies dress refers to a garment in one piece with a length running anywhere from the thigh to the ankles, as provided under the relevant SION at J-288 of Textile Group. 3. The issues have been examined in the Board and it .has been decided to reiterate the above decisions of the DEPB Committee to dispel any doubts amongst the field formations to prevent any undue outgo of DEPB credit on this account. 4. The contents of this Circular may please be. reiterated to the concerned officers and staff.