Procedure 7.49A Document type Procedure Dated 04 Feb 2013 Category HB Vol.1 (upto 31/03/2001) Transitional Arrangement 7.49A The offsetting of DEPB issued on pre-export basis shall be as per the provisions contained in Paragraph 7.44, 7.45, 7.46, 7.47, 7.48, and 7.49 of Handbook (Vol.1) (RE-99).