must export
articles or things or computer software.
Secondly, the said export may be done directly
by him or through other exporter after fulfilling ... Export
Turnover' in both these provisions does not
make any such distinction between the 'Direct
Export' and 'Deemed Export
registered person to a 100% EOU also
qualified as deemed exports under the
provisions of the GST Act. In case of
deemed exports, the supply ... import of
capital goods for physical exports.
3. "Export Oriented Unit" means an Export
Oriented Unit or Electronic Hardware Technology
Park Unit
deemed
exports" to SEZ Units would be permitted."
As such, it can be kindly noted that the CPC
export sales ... following reasons.:
1. Exports to SEZ units are covered under
physical/direct exports wherein a Bill of Exports is
generated, whereas deemed exports are defined
without Form CT-3 certificate. That on
completion of such deemed export and receipt of Export
Obligation Discharged Certificate, a request was made to
issue ... issued either to a manufacturer exporter
or merchant exporter tied to supporting
manufacturer(s). Exports can also be made by
procurement of white sugar from
contra,
that the supplies by Holoflex to Nokia constituted "deemed exports"
under the FTP and that, in respect of deemed exports, Para ... deemed exports". She submits that supplies to the SEZ constitute
"exports", and not "deemed exports". Fulfilment of export obligation
deduction u/s.10B of
the Act and the "Deemed Export" of such goods or
articles through a third party cannot be
considered ... Export Turnover' in both
these provisions does not make any such
distinction between the 'Direct Export' and
'Deemed Export
deduction u/s.10B of
the Act and the "Deemed Export" of such goods or
articles through a third party cannot be
considered ... Export Turnover' in both
these provisions does not make any such
distinction between the 'Direct Export' and
'Deemed Export
National Highways Development Project (NHDP), were eligible for
classification as "Deemed Exports". Among the benefits available to a
supplier of goods under ... deemed exports" scheme was the entitlement to
refund of the excise duty element in the value of manufactured goods
supplied by it. A bidder
submitted,
claimed exemption under that section by including "deemed export
drawback" in the profits of the eligible unit.
The aforesaid 'deemed export ... respect of 'deemed duty drawback' and appellant, the 'deemed
not 'duty drawback'. export drawback' was,
it is submitted
local market; were fabricating
records to show clearance of goods for exports/deemed exports/ job-
work, without any actual movement of the goods. A Show ... Learned Authorised Representative submits, further, as regards
removal of goods on Deemed Exports to M/s Devyani Processors Pvt
Ltd, that the appellants themselves submitted
