Drawback Circular No.15/2001-Cus.
5th March, 2001
F.No.605/40/2001-DBK
Government of India
Ministry of Finance
Department of Revenue
Sub: Export of Formulations of Bulk Drugs under DEPB Scheme.
It appears that certain Custom Houses may be permitting grant of DEPB rates meant for bulk drugs to the corresponding formulations.
2. The issue has been discussed in the DEPB Committee meeting wherein it was decided that unless a given DEPB entry explicitly covers formulations (i.e. tablets/capsules, syrup/oral suspension, intravenous infusion or injection), Such an entry would cover only the bulk drug mentioned therein. The Corresponding formulations would be covered only at S.No.37 of Chemical Group in the DEPB Rate Schedule and would be eligible for 75% of the DEPB rate for the relevant bulk drug as mentioned against the said Sr.No.37
3. To cite a specific example, the entry at S.No.41 of Chemical Group which reads as “Enalapril Maleate 2.5/5/10 mg. Tablets” would cover only such tablets. The entry at Sr.42 ibid which reads as “Erythromycin BP 88” would cover only the bulk drug. The formulations made out of erythromycin BP 88 shall not be covered Sr 42 but only under Sr. 37 and would be eligible for the reduced rate as per the said Sr.37.
4. The issue has been examined in the Board and has been decided to adopt the decision of the DEPB committee.
5. The contents of the above Circular may please be brought to the notice of the officers and staff for uniform application.
