A) Duty Entitlement Pass-Book Scheme (DEPB)
B) Export Promotion Capital Goods Scheme
C) Duty Drawback Scheme
D) All of these
Correct Answer: D
Solution :
[d] The main objective behind the provisional DEPB rates is to encourage diversification and to promote export of new products. Export Promotion Capital Goods (EPCG)' scheme allows import of capital goods including spares for preproduction, production and postproduction at zero; duty subject to an export obligation of 6 times of duty, saved on capital goods imported under EPCG scheme, to be fulfilled in 6 years reckoned from Authorization issue date. The Duty Drawback Scheme enables exporters to obtain a refund of Customs duty paid on imported goods where those goods will be treated, processed, or incorporated in other goods for export; or are exported unused since importation.
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