from the DTA units will be regarded as " deemed exports" and DTA supplier shall be eligible for relevant entitlements under chapter ... obtaining entitlements specified in chapter 8 of FTP. For claiming deemed export duty drawback, they shall get brand rates fixed by DC wherever All Industry
terminal excise duty on the impugned goods holding the clearance as deemed export.
6. As regards the demand of interest, we are of the view
from the DTA units will be regarded as " deemed exports" and DTA supplier shall be eligible for relevant entitlements under chapter ... obtaining entitlements specified in chapter 8 of FTP. For claiming deemed export duty drawback, they shall get brand rates fixed by DC wherever All Industry
Indian Tea Packeting Industries And ... vs Union Of India (Uoi) And Ors. on 28 March
judis.nic.in
(i) Omitted.
(ii) by a hundred per cent export-oriented undertaking
and brought to any other place in India, shall ... deemed to be leviable at the
highest of those rates.
Explanation 2.- In this proviso, -
(i) Omitted.
(ii) "hundred per cent export-oriented undertaking
wholesale dealer so exporting it, shall, prior to such export, pay in respect of the quantity exported, an amount equivalent to the amount of duty ... area, the exemption hereby granted shall be deemed to be withdrawn and the wholesale dealer so exporting it, shall, prior to such export
orders, instructions and
directions to the Central Excise Officers as it may deem fit, and
such officers and all other persons employed in the execution ... procedure for
import or export of goods issue such orders, instructions and
directions to officers of customs as it may deem fit and such
officers
Commissioner of Central Excise and such annual
capacity of production shall be deemed to be the annual
production of such goods by such factory:
Provided ... apply to goods
produced or manufactured, by a hundred per cent. export-
oriented undertaking and brought to any other place in India.
Explanation
specified by the Collector in this behalf whether
for consumption, export, or manufacture of any
other commodity in or outside such place, until
the excise ... appurtenant
thereto, specified by the Collector under
sub-rule (1), shall be deemed to have been
removed from such place or premises
immediately before such
other place in India; or
by a hundred per cent export-oriented undertaking and allowed to be sold in
India.
Explanation 1. – For the removal ... duty of excise leviable on the notified goods shall be deemed to be the
duty of excise leviable on such goods under the Schedule
