DEPB Scheme - Aluminium, Glass, Iron, Wood not covered as 'Aluminium Artware' - Customs - 081/99

DEPB Scheme - Aluminium, Glass, Iron, Wood not covered as 'Aluminium Artware' Circular No. 81/99-Cus. Dated 25-11-1999 [From F.No. 605/199/99-DBK] Government of India Ministry of Finance (Department of Revenue) New Delhi An issue had come up before the DEPB Committee whether Composite Artware involving different input, namely, Aluminium, Glass, Iron, Wood and certain finished components, would be covered for DEPB benefit under DEPB Entry No. 396 of the Engineering Group which describes the export product as "Aluminium Artware". 2. 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 - (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. II). 3. The contents of this Circular may be brought to the notice of the Officers and trade for strict implementation. 4. The receipt of this Circular may please be acknowledged.