2.    The issue has been examined in the board and is clarified that so long as there is clear linkage between the goods purchased in India and their export on an appropriate shipping bill filed under section 50 of the Customs Act, 1962, prescribed for DBK DEPB Scheme even if the buyer is a tourist Visa holder, and the foreign exchange was declared by him on arrival to the Customs on a Currency Declaration Form, and the same was duty encashed with an authorised dealer, then such goods will have to be treated as exports from India, even though such goods are exported as "tourist baggage". The provisions of the Exchange Control Manual also allow such goods to be exported and paid for, under the regulations framed under FERA, against convertible Currency brought into India and converted into Indian rupees.

3.    In such cases, the exporter must submit relevant encashment document of foreign currency and a copy of Currency Declaration Form submitted to Customs at the time of buyer's arrival in India, at the time of clearing of gods for export or at the time of examination of cargo. An appropriate shipping bill must also be filed under Sec. 50 of the customs Act' 1962 for export of such goods under the relevant scheme.