respondent was under the impression that, since, these were deemed exports, it would be entitled to deduction under Section 80 HHC of the Income ... Export Promotion Zones (EPZ) by treating the same as 'Deemed Exports' is not at all based upon the relevant statutory provisions in this
Export Policy itself.
Numerous arguments were advanced but two main points were raised, namely,
that the export by the assessee was a "deemed export ... deeming provision in one enactment cannot be imported into another enactment.
The assessee had sought to import the expression "deemed export" as applicable
assessee are local sales and cannot be
treated as deemed exports as the transaction took place in India. Further, the AO
was of the view ... 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 a transaction which is not recognized as export under the Customs Act . Section 2 (18) of the Customs Act defines export thus:-
export with ... within the definition of export under Section 2 (m) . It is an export for the SEZ unit. All the deeming provisions
Coch/2018
4) The learned officers ought to have understood that deemed export is a
concept accepted in law and scheme of things. So long ... export by the undertaking
alone and exports by third parties cannot be considered as the export by the
undertaking. Hence, the deemed exports amounting
products. The appellants have physical exports out of India and also deemed export i.e. supplies to other 100% EOUs. Since the appellant could ... according to the department, the supplies to 100% EOUs are only deemed exports in respect of which the provisions of Rule 5 of the Cenvat
have been set out. The condition relating to excise duty and deemed export benefits as specified in clauses 2.1.1 and 2.2 being relevant ... should claim the cash assistance directly from Government of India.
2.2. Deemed Export Benefits:
You are solely responsible for obtaining any deemed export benefits which
also provides for certain exemptions. Chapter 8
specifically provides for "deemed exports" specified therein with
reference to those transactions in which though ... refineries under procedure for
International Competitive Bidding are qualified as "deemed export".
Paragraph 8.3 of FTP provides for various benefits available
which provides various benefits in relation
to „deemed exports‟. This refers to those transactions in which
goods supplied do not leave the country, but fiscal ... supply of
cement and steel would not be eligible for deemed export
benefits. This view was reiterated in the PIC meeting dated 9th
September
India which, under various provisions, acquires status of deemed export.
4. Heard both sides.
5. The Ld. Counsel for the appellant states that Section ... only to treat the supplies from DTA to SEZ as deemed export, then also the intention is brought out unambiguously by using the phrase
