Government of India
Ministry of Finance
Department of Revenue, New Delhi
It has been brought to the notice of the Board that the product Hessian bag with LDPE Liner, Plastic handle and Zipper is being attempted to be exported under Entry No. 38 of Plastic Group for DEPB rates.Online GST Certification Course by TaxGuru & MSME- Click here to Join
2. The description of the export product in Entry No. 38 of Plastic Group for DEPB rates is as under :
“Hessian Bags with LDPE/HDPE Liner”
3. The export product namely, “Hessian Bag with LDPE Liner, Plastic Handle and Zipper” is a composite item having zipper, handle (plastic or metal) and is in the nature of consumer goods. In comparison, the description of the export product under DEPB Scheme, brought out above, indicates a product for industrial / commercial use.
4. In view of this, it has been decided in consultation with DGFT, not to permit the said DEPB rate under Sr. No. 38 of Plastic Group for the export product “Hessian Bag with LDPE Liner, Plastic handle and Zipper”.
5. This may be brought to the notice of the concerned officers and staff, and trade associations for necessary action.
Under Secretary (DBK)