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
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
project
authority deemed export benefits would not
available (such cases will be ineligible for grant of
Deemed Export benefits)."
2. Deemed exports benefits ... such, then such supplies do not amount
to deemed exports, and hence deemed export
benefits will not admissible.
3. Accordingly, in continuation to PIC
clarification
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
manufacture of products to be exported out of India or be supplied under deemed
export, if allowed by the FTP or the customs notifications. This ... under the
FTP could be issued either to a manufacturer-exporter or a merchant exporter tied
with a supporting manufacturer with past export performance
Apex Court, in Sandoz Private Limited supra, has
considered Chapter 8 of FTP and also the policy circular dated
15.03.2013 and held that EOU entities ... liability under para No.6.11(c)(ii) of the FTP, being deemed exports.
5. In the light of the above, no error has been
Excise Duty (TED) amounting to Rs. 67,24,351
under the Deemed Exports Scheme of the Foreign Trade Policy. The
impugned decision of the Policy ... contractor. Treating the supplies
made by them as Deemed exports in terms of FTP, they
had submitted the application for refund of TED in
year
units.
(ii) Export of imported goods covered under paragraph 2.46 of FTP;
(iii) Exports through trans~shipment, meaning thereby exports that are
originating in third ... Deemed Exports;
(v) SEZ/EOU/EHTP/BTP/FTWZ products exported through DTA units;
(vi) Export products which are subject to Minimum export price or
export
Merchandise Exports from India
Scheme (MEIS) is to promote the manufacture and
export of notified goods/ products.
3.04 Entitlement under MEIS
Exports of notified goods ... units
(ii) Export of imported goods covered under paragraph
2.46 of FTP;
(iii) Exports through trans-shipment, meaning thereby
exports that are originating in third
