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
regarded as deemed exports provided goods are
manufactured in India. The original para 8.1 reads thus:
29
“8.1. Deemed Exports
“Deemed Exports” refer to those ... 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
Chapter 8 of the
FTP, which reads as follows:
“8.1 Deemed Exports
‘Deemed Exports’ refer to those transactions in
which goods supplied do not leave ... 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
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
Government from time to time.
7.01 Deemed Exports
(i) "Deemed Exports" for the purpose of this
FTP refer to those transactions in which ... deemed exports provided goods are manufactured
in India.
39. The original Para 8.1 reads thus:
"8.1. Deemed exports.--"Deemed exports"
refer
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
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
physical export. DGFT has adopted these rates, to the
extent applicable, for deemed exports, so that wherever it
is admissible under FTP, for deemed exports ... para 8.5 of FTP, it is noted
that para 8.5 of FTP categorically provides that supplies
will be eligible for deemed exports drawback provided
CENVAT
