Deemed exports: eligibility for authorisations, drawback and excise refunds where domestic supplies meet specified procedural conditions. Deemed Exports are supplies of goods manufactured in India that do not leave the country and qualify for benefits-such as Advance Authorisation/DFIA, deemed export drawback, and terminal excise duty exemption or refund-when made under specified categories (including supplies to EOUs, EPCG holders, ICB-financed projects, fertilizer and power projects, and nuclear projects), subject to manufacturing origin, procedural conditions like ICB, and declaration requirements regarding CENVAT credit and rebate.