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Duty Entitlement Pass Book : Under the Duty Entitlement Pass Book scheme, an exporter shall be eligible to claim credit as a specified percentage of FOB value made in freely convertible currency. The credit shall be available against such export products and at such rate as may be specified by the Director General of Foreign Trade. Any item except those appearing in the Negative List of Imports shall be allowed for import without payment of basic customs duty, special duty as well as additional customs duty against the credit under this scheme. The third party exports are admissible for grant of credit. The DEPB shall be valid for a period of 12 months from the date of its issue. The DEPB may be issued on post export basis or pre-export basis.
The DEPB holder shall be required to execute Bond with surety/security to the customs authority. The bond shall be for a value as may be specified in this behalf before the imports are effected under the DEPB on pre-export basis. The exports made under DEPB scheme shall not be entitled for drawback.
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Discuss the importance of marketing research report in the overall marketing research process. Answer Marketing research report is the bridge between manager and researche
Packing Credit : The basic purpose of packing credit is to enable the eligible exporters to procure process, manufacture or store the goods meant for export. Packing credit refe
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Procedural Formalities : Let us now discuss various procedural formalities of excise rebate. Refund Procedure under Rule 12.The authorities involved in this Rule are: i) Juris
explain Henry Assael Model of buying decision behavior along with the diagram”.
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Negotiation of Export Documents under Letters of Credit : Where the exports are under letter of credit arrangements, the banks will negotiate the export bills provided it is drawn
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Actual Total Loss (ATL): An actual total loss may occur in three ways. Firstly when the, insured cargo is physically destroyed when fire in the hold of the ship destroys complet
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