deemed export benefit. It is submitted that provisions pertaining to
eligibility of deemed export benefit is provided under Chapter 8 of the
FTP. Thus ... respect whereof
supplies of goods have been treated as deemed export and for which
deemed export benefit have been made available. The projects
responsible for the formulation of the Foreign Trade Policy [FTP] under
which the deemed export benefits are available to the petitioner.
2.2 Section ... order to be treated as "Deemed Exports",
which would lead to availability of deemed export benefits. The
exercise to scrutinise such supply
Book which deals with the deemed
exports provides in para - 8.3.1 as under:-
"8.3.1 Procedure for claiming Deemed Export
Drawback & Terminal Excise Duty ... under paragraph 8.2(b) of
FTP, where supplier wants to claim benefits from
RA, Ra shall allow deemed export benefits to DTA
supplier, on receipt
regarded as
"deemed exports" and the DTA supplier shall be eligible for relevant
entitlements under chapter 8 of FTP besides discharge of export ... eligible for obtaining entitlements specified in chapter 8 of FTP. For
claiming deemed export duty drawback, they shall get Brand Rates fixed
by the Development
regarded as "deemed exports" and the DTA supplier shall
be eligible for relevant entitlements under chapter 8 of FTP
besides discharge of export ... eligible for obtaining
entitlements specified in chapter 8 of FTP. For claiming
deemed export duty drawback, they shall get Brand Rates
fixed by the Development
Foreign Trade Policy 2004-09 contained Chapter-6 which
pertained to Export Oriented Units, Electronic Hardware
Technology Parks, Software Technology Parks and
Biotechnology Parks. This ... would be regarded as deemed
exports and DTA supplier shall be eligible for relevant
entitlements under Chapter 8 of FTP, besides discharge of
export obligation
name changed, and that extension
of export obligation period must follow or it becomes
academic.
Page 18 of 46
Downloaded ... from any provision of FTP or any procedure. While granting
such exemption, DGFT may impose such conditions as he may
deem fit after consulting
issued as per Para 4.13 (iii)
of FTP 2015-20 with pre-import condition the export
obligation period is restricted to 6 months ... directly from the port to the site of the
recipient of deemed export supply (Project Authority)
Page 31 of 46
Downloaded
reference the provisions of Duty Drawback Rules mutatis
mutandis to the FTP and HOP. We find substance in the
contention of Mr. Ghosh that ... 8297/2019 ORDER
combined reading of Para 2.4 of the FTP and Section 6 of
the FTDR Act. We have already pointed out that Section
members of the Petitioners to fulfil their
Export Obligation in accordance with the relevant FTP
under which EPCG Authorizations has been issued to
them ... Procedures under revised FTP 2015-20 and Policy
Circular Notice No.22/2015-20 dated 29.03.2019 for the
third party exports effected after 05.12.2017 based
