Appellate Tribunal
erred grievously in setting aside he issue
relating to DEEMED EXPORT (DTA sales) to the file
of the Assessing Officer and thereby ... following
terms:-
"13. Regarding claim u/s. 10B on deemed exports
we have already set aside this issue to the
file of assessing officer
another 100% EOU under CT3, which
would amount to deemed export. It was alleged
Page 3 of 67
O/TAXAP/1142/2013 ORDER
inter ... Mtrs)
valued at Rs.5,70,87,598/ under deemed
export Scheme, under various ARE3As
(Details as per Annexure:A). The Range
Superintendent have
Cenvat Credit Rules, 2004 are
not applicable, such clearance being 'deemed export'?
(ii) Whether
the Tribunal was right in allowing refund ... provision that consider deemed export as physical export as in case
of supply to SEZ, having been defined as export in terms of section
International (supra) is fully applicable
and held that the value of deemed export is
not to be excluded while determining the FOB
value of export ... basis of
50% of the value of the deemed export also.
Therefore, demand of differential duty on
the finished goods (including rejects),
imposition of penalty
other units located in the said area were treated to be
deemed export. On that basis assessee had made claim for exemption
under Section ... opinion that such export was wholly far-fetched. Provision under
Section 10A requires actual exports and would not cover deemed
exports
EHTP/STP/BTP units will be
regarded as "deemed exports" and the DTA supplier shall
be eligible for relevant entitlements under chapter ... obtaining
entitlements specified in chapter 8 of FTP. For claiming
deemed export duty drawback, they shall get Brand Rates
fixed by the Development Commissioner wherever
that the
supplies from DTA to EOU would be regarded as deemed
exports and DTA supplier shall be eligible for relevant
entitlements under Chapter ... EHTP/STP/BTP units will be regarded as
"deemed exports" and the DTA supplier would be eligible for
relevant entitlements under chapter
Appellate
Tribunal erred grievously in setting aside
the issue relating to DEEMED EXPORT ?"
(D) "Whether in the circumstances and the
facts
Kandla SEZ. On
the exports made by the petitioner of such goods, the
Government of India grants export incentives. Such
incentives could ... area and claimed
that the sales were in the nature of deemed export
under the Foreign Trade Policy and the petitioner was
therefore entitled
Respondent No.1 to make
provisions relating to imports and exports and
the Respondent No.1 under Section 5 of the
FTDR Act can formulate ... Page 7 of 11
C/SCA/12808/2018 JUDGMENT
Rules to deemed exports mutatis mutandis which
is not permissible in view of the fact that
