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Calculation of DEPB Credit for Formulations consisting of more than one Bulk Drug

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..... S.No.37, 37A, 38, 39 and 40 of product group chemicals as given in Appendix-28A of Handbook (Vol.1). At present, the DEPB rate for formulations are available in Serial number 37, 37A, 38, 39 and 40 of chemical product. If the formulations covered under the entries are made of bulk drug, it is eligible for a DEPB rate equivalent to 75% of the bulk drug rate. However, if the formulation is made of .....

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..... nt the non notified constituent eligible for DEPB rate against Serial Number 40, and thereafter, work out a mean of the two to arrive at the appropriate late. The above formula can be explained by the following illustration: (i) Tablets of bulk drugs having 20% DEPB rate (computed at the rate of 75% of bulk drug rate) - 75% of 20% = 15% (ii) Tablets of non notified bulk drug (as prescrib .....

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..... 20% by weight - 0% (iv) The average mean - 15% + 19% +0% ----------------- = 11.33% = 11 % 3 Similarly, the rate for formulations such as injections, syrup, oral suspension, capsules, intravenous infusions may be calculated as for tablets. This issues with the approval of DGFT. Sd/- (A.K. Srivastava) Dy. Director General of Foreign Trade
Circular, Trade Notice, Public Notice, Instr .....

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