Exports
Deemed exports shall be eligible for any/all of following
benefits in respect of manufacture and supply of goods,
qualifying as deemed exports, subject ... extends the benefits under deemed
exports for the supplies which qualify as deemed exports. The qualified
Deemed Exports are undoubtedly eligible for the corresponding benefits
with deemed exports.
The definition of deemed exports is contained in paragraph 8.1 which reads
thus:
"Deemed Exports
8.1 "Deemed Exports" refer ... Deemed Exports
8.3 Deemed exports shall be eligible for any / all of following
benefits in respect of manufacture and supply of goods qualifying
as deemed
procedure for
International Competitive Bidding are qualified as "deemed export".
Paragraph 8.3 of FTP provides for various benefits available to the
deemed exports ... that refund of CENVAT Credit is not permissible
for "deemed exports" under FTP since "deemed exports" do not come
within
Deemed Exports
Deemed exports shall be eligible for any/all of
following benefits in respect of manufacture and supply of
goods qualifying as deemed exports ... amended, the exporter was entitled to avail a deemed export
drawback as provided in paragraph 8.3(b) of the FTP.
20. In Kandoi Metal Powders
extended to "deemed exports" and the relevant portion thereof is extracted
hereinbelow:
"8.3 Deemed exports shall be eligible ... terms of para 7.02 (e) of FTP 2015-20.
3. Under para 8.3 of FTP 2009-14, deemed export supplies were
Signature Not Verified
Digitally
deemed exports". She submits that supplies to the SEZ constitute
"exports", and not "deemed exports". Fulfilment of export obligation ... constitute "deemed
exports". He refers us to the definition of "deemed exports" in Clause
8.1 of the FTP, which defines
entitlement of DTA supplier was specified in
the applicable FTP being deemed exports which in law are
regarded as physical exports for the purpose ... from such liability under para
6.11(c)(ii) of the FTP, being deemed exports. Besides this, there
is no other entitlement of EOU under
goods by
main/subcontractors shall be regarded as "Deemed Exports"
under FTP, provided goods are manufactured in India:
(d) Supply of goods ... Deemed Exports
Deemed exports shall be eligible for any/all of following
benefits in respect of manufacture and supply of goods
qualifying as deemed exports
entitlement of DTA supplier was specified in
the applicable FTP being deemed exports which in law are
regarded as physical exports for the purpose ... from such liability under para
6.11(c)(ii) of the FTP, being deemed exports. Besides this, there
is no other entitlement of EOU under
entitlement of DTA supplier was specified in
the applicable FTP being deemed exports which in law are
regarded as physical exports for the purpose ... from such liability under para
6.11(c)(ii) of the FTP, being deemed exports. Besides this, there
is no other entitlement of EOU under
