DEPB Rates As on 27

DEPB Rates as on 27.8.2009
GENERAL INSTRUCTIONS FOR DEPB RATES

1.  The rates of DEPB specified in book shall not be applicable to export of a commodity of product if such commodity or product is:-

1. Manufactured partly or wholly in a warehouse under Section 65 of the Customs Act, 1962 (52 of 1962);
2. Manufacture and/or exported in discharge of export obligation against an Advance Autorisation including Advance Authorisation for Annual Requirement or exported under DFIA Scheme of the relevant Foreign Trade Policy;
3. Manufacture and/or exported by a unit licenced as 100% Export Oriented Unit in terms of the provisions of the relevant Foreign Trade Policy;
4. Manufactured and /or exported by any of the units situated in Free Trade Zones/Export Processing Zone/Special Economic Zones/EHTP Scheme;
5. Exports of goods of foreign origin, unless the goods have been manufactured or processed or on which similar operations have been carried out in India;
6. Exports made under paragraph 2.35 and 2.36 of the Foreign Trade Policy.

2.  The DEPB rate and the value cap shall be applicable as existing on the date of order of “let export” by the Customs.

3.  The value cap, wherever existing, shall be with reference to the FOB value of exports. The DEPB rates shall be applied on the FOB value or value cap whichever is lower. For example, if the FOB value is Rs.500/- per piece, and the value cap is Rs.300/- per piece, the DEPB rate shall be applied on Rs.300/-.

4.  Wherever any specific rate exists for a particular item under DEPB rate list as given in this book, the items shall not be covered under any generic description of the DEPB rate list.

5.  The DEPB rate aims to neutralize the incidence of duty on the inputs used in the export product. Therefore, the DEPB rates, as given in this book refer to normally tradable/exportable product. Items such as Gold Nibs, Gold Pen, Gold watches etc. though covered under the generic description of writing instructions, components of writing instruments and watches are thus not eligible for benefit under the DEPB scheme.

6.  The DEPB rates given for various galvanized Engineering product shall cover non galvanised products and vice-a-versa.

7.  The DEPB rate given for various types of garments do not cover Silk as well as Woolen garments unless specifically mentioned in the DEPB description.

8.  Portable product at S.No.239, 240,241,242,243 and 286 of Product Group: Engineering (Product Code 61) exported in the form of incomplete CKD/SKD Kit, but consisting of (i) Engine (ii) Chassis (iii) Gear Box (iv) Transmission Assembly system (v) Axle (Front & Rear) and (vi) Suspension System or Body/Cab or both, shall be treated at par with complete CKD/SKD Kit for the purpose of relevant DEPB benefits.

9.  The DEPB rate for formulation consisting of more than one bulk drug would be calculated as per provisions of Policy Circular No.20 dated 31st July, 2000.

10.  Wherever the export of resultant product in completely built form is allowed under DEPB, the CKD/SKD export of such product shall also be allowed under DEPB.

11.  DEPB benefit would also be admissible on the export of composite product including assembled product having more than one constituent items for which DEPB rates are individually fixed. In such cases, the DEPB entitlement would be restricted to the lowest of the rate applicable to the constituent items, ignoring the rate of the constituent item(s) having weight less than 5% of the total net weight of such product. However, no DEPB benefit would be admissible on the exportof such product, if constituent item(s) is weighing more than 5% of the total net weight (of the product) and does not have any DEPB rate fixed.

The exporters shall declare in the shipping bill the following details also for claiming DEPB benefit on the export of such product:

1. Description of the composite product including the assembled product, alongwith its total net weight.
2. Description of all the constitute item(s) of such products which attract a DEPB rate with their respective DEPB Nos. and their credit rate alongwith total weight of such constituent (s).
3. Description and combined total weight of those constituent item(s) which have no DEPB rate in the schedule.

(Explanatory Note) :

In case (iii) above is more than 5% of total weight given in (i), no DEPB on the composite product would be admissible.

12.  DEPB benefit would be available on the export of products having extraneous material upto 5% by weight. In such cases, extraneous material upto 5% shall be ignored and the DEPB rate as notified for that export product shall be allowed.

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DEPB SCHEDULE
Product Group: Engineering Products
Product Code: 61
Sl. No. /

Description

/ DEPB Rate / Value Cap
1 / All Aluminium conductors (AAC) bare / 7 / .
2 / Aluminium Conductors Steel Re-inforced (ACSR) / 7 / .
3 / Aluminium conduit bodies made of Aluminium and other alloying constituents / 6 / .
4 / Aluminium Flexible Tubing / 6 / .
5 / Deleted / .
6 / Table, Kitchen and other Household Articles made of Aluminium with or without handle, irrespective of what material the handle may have been made of / 6 / .
7 / Extruded aluminium products including pipe and tubes / 6 / .
8 / Cast articles including parts/components of Aluminium / 6 / Rs.125/Kg
9 / Rolled Aluminium plates, sheets, strips including coprugated Aluminium sheets/strips / 4
10 / 11 KV Heat shrinkable Dry type indoor termination for Switch gear with line in Boot for XLPE cable 240 mm sq. / 8
11 / 11 KV Heat shrinkable Dry Type outdoor termination for XLPE cable size 3 X 185 mm. sq. / 8
12 / 11 KV Heat shrinkable Dry Type outdoor termination for XLPE cable size 3 X 95 mm. sq. / 8
13 / 600/1000 V Heat shrinkable straight joints for cable size 4 X 240 mm. sq / 8
14 / 600/1000 V Heat shrinkable straight joints for cable size 4 X 185 mm. sq. / 8
15 / 600/1000 V Heat shrinkable straight joints for cable size 4 X 120 mm. sq. / 8
16 / 600/1000 V Heat shrinkable straight joints for cable size 4 X 70 mm. sq. / 8
17 / 600/1000 V Heat shrinkable straight joints for cable size 4 X 16 mm. sq. / 8
18 / 600/1000 V Outdoor overhead termination complete with cable lugs & Armour clamping ring for 4 core copper cable 4x120 Sq.mm / 8
19 / Electrical Wiring Accessories wholly made of Brass / 7 / Rs.240/Kg.
20 / Complete ceiling fan with metal blades (36"/42”/48”/56”/60”) / 8 / Rs. 600 /Pc
21 / Electric Pedestal Fan / 6 / .
22 / Electrical Fan with Table Stand/Wall Bracket / 6 / .
23 / Fluorescent Tubes (18/20 /36/40 Watts) / 7 / .
24 / Galvanised transmission line towers and parts thereof / 6 / Rs.45/Kg.
25 / GLS Lamps (upto 100 Watts and below) / 7 / .
26 / H.P.M.V. Lamps (250 W) / 7 / .
27 / H.P.S.V Lamps (250 W) / 7 / .
28 / H.P.S.V Lamps Arc Tube (Burners) (150/250/400 W) / 7 / .
29 / H4 Halogen Lamps 45/40W to 130/90W (12 V to 24 V) / 7 / .
30 / Insulation Tube Heat Shrinkable (For sleeve conductor) 16 to 25 mm sq. Copper Conductor. / 7 / .
31 / Insulation Tube Heat Shrinkable (For sleeve conductor) 70 to 120 mm sq. Copper Conductor / 7 / .
32 / Insulation Tube Heat Shrinkable (For sleeve conductor) 185 to 240 mm. sq. Copper conductor / 7 / .
33 / Marine Cable flexible Non Burning (TPR) 4 X 1.5 / 6 / .
34 / Marine Cable flexible Non Burning (TPR) 4 X 2.5 / 6 / .
35 / Marine Cable flexible Non Burning (TPR) 12 X 1.5 / 6 / .
36 / Marine Cable flexible Non Burning (TPR) 3 X 4.00 / 6 / .
37 / Marine Cable flexible Non Burning (TPR) 3 X 6.00 / 6 / .
38 / Marine Cable flexible Non Burning(TPR) 2 x 1.5 / 6 / .
39 / Marine Cable flexible Non Burning(TPR) 3 x 1.5 / 6 / .
40 / Marine Cable Non Burning for Stationary laying (PVC) 2 X 1.5 / 6 / .
41 / Marine Cable Non Burning for Stationary laying (PVC) 2 X 2.5 / 6 / .
42 / Marine Cable Non Burning for Stationary laying (PVC) 3 X 1.5 / 6 / .
43 / Marine Cable Non Burning for Stationary laying (PVC) 3 X 2.5 / 6 / .
44 / Marine Cable Non Burning for Stationary laying (PVC) 3 X 10.00 / 6 / .
45 / Marine Cable Non Burning for Stationary laying (PVC) 3 X 16.00 / 6 / .
46 / Marine Cable Non Burning for Stationary laying (PVC) 3 X 25.00 / 6 / .
47 / Marine Cable Non Burning for Stationary laying (PVC) 3 X 50.00 / 6 / .
48 / Marine Cable Non Burning for Stationary laying (PVC) 3 X 70.00 / 6 / .
49 / Marine Cable Non Burning for Stationary laying (PVC) 3 X 95.00 / 6 / .
50 / Marine Cable Non Burning for Stationary laying (PVC) 7 X 1.5 / 6 / .
51 / Marine Cable Non Burning for Stationary laying (PVC) 12 x 1.5 / 6 / .
52 / Out door Weather proof light fitting round/ Oval Shape with Glass Shell excluding Automotive light fittings. / 7 / .
53 / Outdoor Over Head Termination Kits complete with Cable Gland and/or Bush PVC Shroud And (with or without ring, lock and nut) / 6 / .
54 / Single Phase Electrical Energy Meter / 7 / .
55 / 11 KV straight through Joints for XLPE Copper Cable size 3 x 95 Sq. mm. / 6 / .
56 / Starter Motor Armature for High Speed Vehicles Cars etc. / 5 / .
57 / Stator for Alternator for Heavy Duty (12 Volts 105-190 Amps) / 5 / .
58 / Stator for Alternator for Medium Duty (12 Volts 95-105 Amps) / 5 / .
59 / Steel Welding Electrodes / 6 / .
60 / Thermocouple Cartridges of PT/PT-13% RH (type-R) Mark VII / 5 / .
61 / Three Phase Electrical Energy Meter / 7 / .
62 / Tinned/Untinned copper cables lugs /sockets/ connections / 7 / Rs.260/Kg
63 / Tinned/Untinned copper ferules / 7 / Rs.260/Kg
64 / Tinned/Untinned copper terminals ends / 7 / Rs.260/Kg.
65 / Deleted
66A / Nuts/Bolts/screws/washers made of Alloy steel including stainless steel / 7 / Rs.200/Kg.
66B / Nuts/Bolts/Screws/washers made of Non-alloy Steel / 6 / Rs.25/Kg
67A / Bright bars made out of Stainless Steel / 5 / Rs.80/Kg.
67B / Bright bars made out of Mild Steel / 3 / Rs.23.50/Kg
67C / Bright bars made out of items other than Stainless Steel and mild steel / 4 / Rs.24/Kg.
68A / Carbon Steel/ Non Alloy Steel Forgings (Machined) / 6 / Rs.105/Kg.
68B / Alloy Steel Forgings (Machined) / 8 / Rs.175/Kg
68C / Stainless steel forgings (Machined) / 8 / Rs.400/Kg.
69A / Carbon Steel/Non Alloy Steel Forgings (Rough) / 6 / Rs.85/Kg.
69B / Alloy Steel Forgings (Rough) / 8 / Rs.125/Kg
69C / Stainless steel forgings (rough) / 8 / Rs.300/Kg.
70 A / High tensile precision fastners Cold/ Hot forged Bolts/ Screws/Nuts-All varieties of Alloy steel including stainless steel / 6 / Rs.60/Kg.
70 B / High tensile precision fastners Cold/ Hot forged Bolts/ Screws/ Nuts-All varieties of Non-Alloy steel / 5 / Rs.25/Kg.
71 A / Hot forged nuts of Alloy Steel including stainless steel / 7 / Rs.60/Kg.
71 B / Hot forged nuts of Non-Alloy Steel / 6 / Rs.25/Kg.
72 / Cast Iron Products (Rough/Machined) (not elsewhere specified) / 6 / Rs.25/Kg.
73 / Powrah/Hoe/Pickaxe/Kudali/ Pick Mattock/ Cutter Mattock/ Trowel/ Transplantor /Fork/ Cultivator/ Weeder made of Iron and/or steel / 5 / Rs.40/Kg.
74 / Chisels made of forging quality carbon steel / 6 / Rs.60/Kg.
75A / Drop forged Pliers of Alloy Steel / 8 / Rs.125/Kg
75B / Drop forged Pliers of Non-Alloy Steel / 6 / .
76 / Hand Drill / 5 / .
77 / High Tensile precision Industrial Wrenches made of AISI-8650 (High Tensile) / 6 / .
78 / Pipe Wrenches / 6 / Rs.85/kg
79 / Punches / 5 / .
80 / Screw Drivers (Nickel plated) / 5 / .
81 / Deleted / .
81A / Spanners made of alloy steel / 8 / .
81B / Spanners made of non alloy steel / 6 / .
82 / Steel files of Alloy Steel / 6 / .
83 / Steel files of High Carbon Steel / 5 / .
84 / Steel Vices / 7 / Rs.65/kg
85 / Cold Rolled Galvanised, Colour coated Non-Alloy steel sheets/ hoops and strips/ wide coils (plain / corrugated) / 7 / Rs.32.50/Kg.
86 / 2" Galvanised flanges with rubber gaskets / 6 / .
87 / 2" Galvanised/ Zinc Coated Bungs / 6 / .
88 / 2" Galvanised/Zinc coated Flange / 6 / .
89 / 3/4" Flanges with or without Washer / 6 / .
90 / 3/4" Galvanised bungs with rubber gaskets / 6 / .
91 / 3/4" Galvanised flanges with rubber gaskets / 6 / .
92 / 3/4" Galvanised Zinc coated Bungs / 6 / .
93 / 3/4" Galvanised/ Zinc coated Flanges / 6 / .
94 / Adjustable Bracket made out of MS sheet / 6 / .
95 / Wood to steel adapter (All Types) / 6 / .
96 / Aluminium collapsible tubes / 6 / .
97 / Aluminium Pencil Sharpner / 6 / .
98 / Aluminium rivets / 7 / .
99 / Aluminium Utensils with Interior PTFE Coating & Exterior painted (non-stick) with/ without handle. / 5 / .
100 / Animal Drawn Ploughs/ Parts thereof / 5 / .
101 / Arm Blade / 6 / Rs.20/Kg.
102 / Aruvil Double Wheel Carrier kit Set / 6 / .
103 / Axes / 5 / .
104 / Ball Chain Cap / 6 / .
105 / Barb Arm / 6 / .
106 / Barb Arm Base / 6 / .
107 / Black Pipes/ tubes including precision Tubes / 6 / Rs.30/Kg.
108 / Bottom/Top Plate UM-1 made of Tin Plate / 6 / .
109 / Box Hinge / 6 / .
110 / Brace Band / 6 / .
111 / Brace Rail End / 6 / .
112 A / Nuts milled from bar process of Alloy Steel including Stainless Steel / 7 / Rs.60/Kg.
112 B / Nuts milled from bar process of Non-Alloy Steel / 6 / Rs.25/Kg.
113 / Brass Builder Hardware / 6 / Rs.325/Kg.
114 / Brass Tubes / 7 / Rs.150/Kg.
115 / Brass valves / 6 / .
116 / Bull Dog Hinge / 6 / .
117 / Seamless Butt Welded Steel Pipe Fittings made from Seamless/ERW Steel Tube / 6 / Rs.120/Kg.
118 / Cl Cistern / 6 / .
119 / Cl pipes and Fitting, not elsewhere specified / 6 / .
120 / Coil Spring / Helical Coil Spring / 6 / Rs.20/Kg.
121 / Collar of M.S. Sheet / 6 / .
122 / Corner Arm / 6 / .