Deemed exports: domestic supplies treated as exports enabling duty benefits under specified categories and compliance conditions. Deemed exports treat specified domestic supplies that do not leave India as exports for trade benefits, listing eligible supply categories (Advance ... Summary
Deemed exports: domestic supplies treated as exports enabling duty benefits under specified categories and compliance conditions.
Deemed exports treat specified domestic supplies that do not leave India as exports for trade benefits, listing eligible supply categories (Advance Authorisation/DFIA, EOUs/STP/EHTP/BTP, EPCG capital goods, project supplies under multilateral/bilateral financing, supplies under certain Customs notifications, UN/International organization supplies, and qualifying nuclear projects) and the available benefits (Advance Authorisation, deemed-export drawback, terminal excise duty refund) subject to conditions including prohibition of third-party supply, CENVAT credit restrictions, ICB/NCB requirements where applicable, and compliance, audit, recovery and penal mechanisms under the FTP and FT(D&R) Act.
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