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
Foreign Trade Policy (in
short FTP) stating as follows:
'CHAPTER-8
DEEMED EXPORTS
........
Categories of Supply 8.2 .....
.....
.....
.....
.....
(f) Supply of goods to
any project ... deemed export
benefits. A list of such
agencies/funds is given
in Appendix 13 of HBP
v1.
(iii) Benefits of deemed
exports under para
export. Supply is effected to 100% Export
Oriented Units (EOUs) within India which qualify as 'deemed exports'
under the Foreign Trade Policy (FTP
manner, except for utilisation in discharge
of export obligation, prior to discharge of export obligation in full.
5.Thus, evidently, the assessee is free ... imported after discharge of export obligations, in any manner
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https://www.mhc.tn.gov.in/judis
as it deems fit, in accordance with
exports of
Merchandise and services respectively;
(i) Merchandise Exports from India Scheme (MEIS).
(ii) Service Exports from India scheme (SEIS).
Merchandise Exports from India Scheme ... 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
Custom Notification 18/2015 dated 1.4.15 (for physical
exports), 21/2015 dated 1.4.15 (for deemed exports),
22/2015 dated 1.4.15 (for Advance Authorisations for
prohibited ... directly from the port to the site of the recipient of deemed
export supply (Project Authority) shall follow the
procedure laid down
exports of
Merchandise and services respectively;
(i) Merchandise Exports from India Scheme (MEIS).
(ii) Service Exports from India scheme (SEIS).
Merchandise Exports from India Scheme ... 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
such orders or grant such exemption,
relaxation or relief, as he may deem fit and proper, on grounds of genuine ... from any provision of FTP or any procedure. While granting such
exemption, DGFT may impose such conditions as he may deem fit after consulting
such orders or grant such exemption,
relaxation or relief, as he may deem fit and proper, on grounds of genuine ... from any provision of FTP or any procedure. While granting such
exemption, DGFT may impose such conditions as he may deem fit after consulting
such orders or grant such exemption,
relaxation or relief, as he may deem fit and proper, on grounds of genuine
5
http://www.judis ... from any provision of FTP or any procedure. While granting such
exemption, DGFT may impose such conditions as he may deem fit after
consulting
