Deemed Exports: supplier entitlements to authorisations, drawback, and excise relief when in-country supplies meet prescribed procurement conditions. Deemed Exports are supplies of goods manufactured in India that do not leave the country but qualify when made to specified recipients or under specified procurement procedures. Qualifying categories include supplies against Advance Authorisation/DFIA, to EOUs/STP/EHTP/BTP, to EPCG holders, to projects under ICB by notified agencies, supplies to zero-duty notified projects, specified power, fertilizer, refinery and nuclear project supplies, and specified EOU container exports. Eligible benefits include Advance Authorisations/DFIA, deemed export drawback, and exemption/refund of terminal excise duty, subject to procedural conditions, non-availment of CENVAT credit by recipient, and compliance with notified bidding and notification requirements.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Deemed Exports: supplier entitlements to authorisations, drawback, and excise relief when in-country supplies meet prescribed procurement conditions.
Deemed Exports are supplies of goods manufactured in India that do not leave the country but qualify when made to specified recipients or under specified procurement procedures. Qualifying categories include supplies against Advance Authorisation/DFIA, to EOUs/STP/EHTP/BTP, to EPCG holders, to projects under ICB by notified agencies, supplies to zero-duty notified projects, specified power, fertilizer, refinery and nuclear project supplies, and specified EOU container exports. Eligible benefits include Advance Authorisations/DFIA, deemed export drawback, and exemption/refund of terminal excise duty, subject to procedural conditions, non-availment of CENVAT credit by recipient, and compliance with notified bidding and notification requirements.
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