deemed export benefits such as TED or deemed export drawback. Even if
such supplies are made under Para 7.02 (e) of the FTP, that service ... deemed exports and the
deemed exports are treated on par with physical export. In fact, in the
physical export, the exporters is entitled
same are deemed export, and deemed export benefits qua the
same are available.
The Appellants further submit that the following export benefits are
available ... deemed exports.
a) Brand Rate of Duty Drawback- reimbursing the duties paid on the
finished goods exported out of India
b) Merchandise Exports from India
less, unless otherwise specified.
3.05 Export of goods through courier or foreign post offices
using e-Commerce
(i) Exports of goods through courier or foreign ... 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
less, unless otherwise specified.
3.05 Export of goods through courier or foreign post offices
using e-Commerce
(i) Exports of goods through courier or foreign ... 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
less, unless otherwise specified.
3.05 Export of goods through courier or foreign post offices
using e-Commerce
(i) Exports of goods through courier or foreign ... 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
Bill of Export" is a mandatory document in
terms of Foreign Trade Policy ("FTP") for discharge of Export Obligation ... deemed export and treated to be valid discharge of
export obligation for the purpose of the aforesaid AA in terms of FTP.
Undisputedly, the final
Ge Hydro France, New Delhi vs Dcit, Circle-1(3)(1), International ... on 13 March
Ge Hydro France, New Delhi vs Dcit, Circle-1(3)(1), International ... on 13 March
have been provided
under clause 3.06 of FTP and it provides that the following
exports categories/sectors shall be ineligible for Duty Credit scrip
entitlement ... 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
especially those having high export
intensity, employment potential and thereby enhancing India's export
competitiveness.
3.04 Entitlement under MEIS: Exports of notified goods/products ... 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
