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
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
paragraph 8.2 (f)
and 8.4.4 (iii) of the Foreign Trade Policy (FTP).
3. As per the policy, in cases of supply, pursuant to international
competitive ... such goods at zero customs duty shall be
regarded as deemed exports under FTP, provided, goods are manufactured
in India. Chapter 8.3 also provides that
paragraph 8.2 (f)
and 8.4.4 (iii) of the Foreign Trade Policy (FTP).
3. As per the policy, in cases of supply, pursuant to international
__________
Page ... such goods at zero customs duty shall be
regarded as deemed exports under FTP, provided, goods are manufactured
in India. Chapter 8.3 also provides that
imported
the goods into India and had availed deemed export benefits.
11. The demand made in the notice would succeed on this shot
judicial exposition ... find contextual reference only in the Foreign Trade Policy
(FTP)2. 'Deemed exports' are domestic transactions that, in pursuance
of provisions
imported
the goods into India and had availed deemed export benefits.
11. The demand made in the notice would succeed on this shot
judicial exposition ... find contextual reference only in the Foreign Trade Policy
(FTP)2. 'Deemed exports' are domestic transactions that, in pursuance
of provisions
imported
the goods into India and had availed deemed export benefits.
11. The demand made in the notice would succeed on this shot
judicial exposition ... find contextual reference only in the Foreign Trade Policy
(FTP)2. 'Deemed exports' are domestic transactions that, in pursuance
of provisions
Exports to SEZ units are covered under physical/direct exports wherein
a Bill of Exports is generated, whereas deemed exports are defined in Para ... read with Para 7.02 of FTP 2023, which does not cover exports to SEZ
units as deemed exports.
2. As per DGFT Notification
payable if FOB value of
Deemed exports is added to FOB value of physical exports for determining
DTAsalesentitlementandtheircarriedforward ... period
and non-inclusion of FOB value of deemed exports in the FOB value of
physical exports. He also justifies Annexure A1 giving details
convenience:-
7. According to the provisions contained in Chapter 8 (Deemed
Exports) of Foreign Trade Policy, 2009-14, as notified in Handbook of
Procedure ... supplies under paragraph 8.2(b) of FTP (Foreign Trade Policy) and
DFIA (Duty Free Import Authorization), deemed export benefits have
to be claimed from
