Similarly, benefit under para 8.3(b) of FTP regarding
deemed export drawback can be availed, provided CENVAT
credit/rebate has not been availed ... goods,
under deemed exports, is ab-initio exempted.
2. There are three categories of supplies where supply of goods,
under deemed exports, are ab-initio
deemed export benefits such as TED or deemed export drawback. Even if
such supplies are made under Para 7.02 (e) of the FTP, that service ... deemed exports and the
deemed exports are treated on par with physical export. In fact, in the
physical export, the exporters is entitled
eligible for obtaining entitlements specified in chapter 8 of FTP. For claiming deemed export duty drawback, they shall get brand rates fixed by DC wherever ... specified in chapter 8 of FTP. It has been specifically stated in clause (a) that for claiming deemed export duty draw back, they shall
paragraph 8.2 (f)
and 8.4.4 (iii) of the Foreign Trade Policy (FTP).
3. As per the policy, in cases of supply, pursuant to international
__________
Page ... such goods at zero customs duty shall be
regarded as deemed exports under FTP, provided, goods are manufactured
in India. Chapter 8.3 also provides that
paragraph 8.2 (f)
and 8.4.4 (iii) of the Foreign Trade Policy (FTP).
3. As per the policy, in cases of supply, pursuant to international
competitive ... such goods at zero customs duty shall be
regarded as deemed exports under FTP, provided, goods are manufactured
in India. Chapter 8.3 also provides that
Apex Court, in Sandoz Private Limited supra, has
considered Chapter 8 of FTP and also the policy circular dated
15.03.2013 and held that EOU entities ... liability under para No.6.11(c)(ii) of the FTP, being deemed exports.
5. In the light of the above, no error has been
regarded as " deemed exports" and DTA supplier shall be eligible for relevant entitlements under chapter 8 of FTP, besides discharge of export obligation ... eligible for obtaining entitlements specified in chapter 8 of FTP. For claiming deemed export duty drawback, they shall get brand rates fixed by DC wherever
supplies made to EOUs are construed as Deemed Exports in terms of Para 8.2(b) of FTP and all benefits accrued as a consequence ... Deemed Exports are available to the petitioner. It has further contended that in terms of Para 8.3(c) of FTP, exemption from terminal excise duty
regarded as " deemed exports" and DTA supplier shall be eligible for relevant entitlements under chapter 8 of FTP, besides discharge of export obligation ... eligible for obtaining entitlements specified in chapter 8 of FTP. For claiming deemed export duty drawback, they shall get brand rates fixed by DC wherever
Foreign Trade Policy (in
short FTP) stating as follows:
'CHAPTER-8
DEEMED EXPORTS
........
Categories of Supply 8.2 .....
.....
.....
.....
.....
(f) Supply of goods to
any project ... deemed export
benefits. A list of such
agencies/funds is given
in Appendix 13 of HBP
v1.
(iii) Benefits of deemed
exports under para
