Admissibility of DEPB benefit to made ups out of yarn dyed fabrics – regarding - Customs - 057/01

Circular No.57/2001 Customs 25th October, 2001 F.No.605/195/97 DBK Government of India Ministry of Finance Department Of Revenue Subject :- Admissibility of DEPB benefit to made ups out of yarn dyed fabrics regarding. Kind attention is invited to Board s Circular No. 54/99 Cus. dated 25.8.1999 wherein it was clarified that DGFT Policy Circular No. 67 (RE-98) 98-99 dated 19.2.99 on the above subject should be ignored for the purpose of granting DEPB benefits to made-ups made out of yarn dyed fabrics falling under DEPB entry Sr.Nos.69 and 72 of product Group Textiles. 2. The issue has been re-examined in the Board and it is felt that DGFT s said Policy Circular to treat made-ups made out of yarn dyed fabrics as processed items is correct. 3. Department of Revenue Circular No.54/99-Customs dated 25.8.99 may, therefore, be treated as withdrawn. 4. This may kindly be brought to the notice of trade and field officers. 5. Receipt of this Circular may kindly be acknowledged .