such exporter in Appendix XVII-C. As and when export is made, the ex-porter will file a declaration along with Export Promotion copy ... passbook scheme, the moment exporter has exported the commodity, the designated authority is duty bound to calculate the deemed input contents of the said export
EPCG, according to
which Government agreed to consider "deemed exports" also as part of
export obligation to be fulfilled under EPCG scheme ... could avail this benefit only if it has
not claimed any deemed export benefit like duty drawback. Since the
assessee had already availed benefit
Unitedhealth Group Information ... vs Dcit, New Delhi on 9 February, 2018
IN THE INCOME TAX
contends that the eligibility for consideration of these clearances as
'deemed exports,' provided for in paragraph 103 of the Export Import
Policy ... dated 26th May 1984 would entitle 'deemed exports' to be
charged to nil rate of duty. Alternatively, it was contended that the
benefit
capital equipment would be free of customs duty for
these projects.
Deemed Export Benefits: Under Chapter 8(f) of the Foreign
Trade Policy, Deemed Export ... bidding as the requirements of ICB for the
purpose of availing deemed export benefits under Chapter 8 of the
Foreign Trade Policy would· be presumed
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