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
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
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
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
units;
(iii) Export of imported goods covered under
paragraph 2.46 of FTP;
(iv) Exports through trans-shipment, meaning
thereby exports that are originating in third ... Deemed Exports;
(vi) SEZ/EOU/EHTP/BTP/FTWZ products exported
through DTA units;
(vii) Items, which are restricted for export
under Schedule-2 of Export
refund of deemed export drawback
Supplies will be eligible for deemed export drawback as per para
7.03 (b) of FTP, as under ... refund of deemed export drawback
Supplies will be eligible for deemed export drawback as per para
7.03 (b) of FTP, as under:
Refund of drawback
directly to the designated projects / Agencies, shall also be
eligible for deemed export benefits provided name of sub-contractor is
indicated either originally or subsequently ... 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
Merchandise Exports From India Scheme (MEIS)
(b) An application for claiming rewards under MEIS on exports
(other than Export of goods through courier or foreign ... would fall under
"deemed exports" under ineligible category as per para 3.06 (iv) of Foreign
Trade Policy, FTP, 2015-20 and that MEIS
duty on clearances made for domestic sales
as well as exports and deemed exports; that the clearances were mostly
done to 100% EOUs without ... Shrijkrupa Exports, M/s Apple International,
M/s Jakap Metind Pvt. Ltd. and M/s Srijan Exports. Appellant showed
deemed export clearance of total
petitioner opted for ‘Advance Authorization’ Scheme, under
the FTP. Under the FTP read with HOP, import the raw materials without
payment of all duties ... time to time from the third respondent
based on their export orders and re-deemed the said Authorizations after
fulfillment of the conditions specified therein
