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Circular No. 2/2001-Cus.

15th January, 2001.

F.No.605/245/2000-DBK

Government of India
Ministry of Finance
Department of Revenue

It is brought to the notice of the Board by Air Cargo Commissionerate, Delhi that certain exporters are attempting to export various populated cards like COT SML Card, COT, Power Card, COT Transport Card, COT PSTN Line Card etc. which are used in telecom transmission equipments, and availing DEPB benefit for such exports under DEPB entry at S.No.39.

 2. The issue has been discussed in the DEPB Committee meeting & it was decided that the description of the export product under the said entry is “telecom transmission equipments” & hence parts thereof would not be admissible to DEPB benefit under the said entry at S.No.39

 3. The issue has been examined in the Board, and the Board agrees with the decision of the DEPB Committee.

 4. The above decision may please be brought to the notice of the officers and staff to avoid undue revenue outflow.

 Yours faithfully,

 ( SANDEEP AHUJA)

Under Secretary (DBK)

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