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
Deemed Export benefits to Non Mega Power
Projects by the DGFT, makes it clear that as on the
cut-off date Deemed Export benefits were ... 2009 FTP 2009-14
was in force. As per Chapter 8 of the said FTP,
Deemed Export benefits were available on goods
manufactured and supplied
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
that suppliers were availing the benefit of deemed export Under Para 8.3 (a) and (b) of the FTP. That substitution of explanation with effect from ... that raw material suppliers have actually availed deemed export benefit Under Para 8.3 (a) and (b) of FTP. That a personal hearing was also held
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
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
and entitled to the benefits of deemed export in terms of paragraph
No. 8.3 read with paragraph No.8.5 of the FTP ... deemed exports are eligible for all the benefits in respect of
manufacture and supply of goods qualifying as deemed export subject
Priya Soparkar
::: Uploaded
documents that GHCL is taking
deemed export benefit under Para 8.3(a) and (b) of FTP. It is
also observed from the case records that ... that appellants were aware of
GHCL availing deemed export benefit under Para 8.3(a) and (b)
of FTP. Revenue is not able to bring
