goods to the exporter having
Export House Status did not enable the noticee
to claim the benefit of deemed export, as the
noticee failed ... obligation did not qualify as deemed export or
export through third party and by way of direct
export, they fulfilled only 0.61% during
from 100 % EOU,
the goods received from DTA under benefit of deemed export under
paragraph 8.3 (a) and (b) of the Foreign Trade Policy shall ... availed deemed export benefit. The
deeming fiction regarding the raw material procured from Vendor who
had availed deemed export benefit is imported of goods
deemed exports are at par with physical exports
and in computing the limit of 50% of FOB value of exports for DTA sales
deemed exports ... deemed export is
considered as export. Even for the purpose of 50% sealing of DTA
export of FOB value of exports, the issue have been
Appellate Tribunal
erred grievously in setting aside he issue
relating to DEEMED EXPORT (DTA sales) to the file
of the Assessing Officer and thereby ... following
terms:-
"13. Regarding claim u/s. 10B on deemed exports
we have already set aside this issue to the
file of assessing officer
export entitlements, including recognition as Status
Holder would accrue to exporter in whose name foreign
exchange earnings are realized. However, such export
shall be counted ... must export
articles or things or computer software. Secondly, the said
export may be done directly by him or through other exporter
after fulfilling
that the clearances to 100% EOU is in the nature of deemed exports. The refund of cenvat credit under Rule 5 can be given only ... rule, the words output service which is exported means the output service exported in accordance with the Export of Service Rules, 2005.]
This rule provides
respect of the income earned from the following
receipts:
(a) Deemed Export Drawback (Export Incentives) Rs. 1,22,25,214/-
(b) Customer Claims ... order agreed with the contention of the
Assessee as regards the deemed export drawback forming part of the income
eligible for deduction under Section
incentives of duty free imports were also extended to deemed exports viz. supplies of diverse products by Indian manufacturer to projects financed by International Development ... projects. Under the said new Policy, manufacturers who supplied goods on deemed exports basis also became eligible to import material free of duty
Sunrise Ltd. were availing 'unlawful' (SIC) deemed export benefits, and had indulged in availment/passing on of irregular MODVAT CREDIT were visited ... been eligible for deemed credit as per the conditions of Notification No. 58/97. To avail the benefit of deemed export, they got invoice
Development Commissioner, Nodia Export Processing Zone granted them permission to sell 50% of FOB value of physical export and deemed export in terms of para ... only 50% of FOB value of physical export and not deemed export. He submits that both provisions of Section 3A of the Central Excise
