Deemed export benefits barred where imported capital goods are supplied as such to project authorities, no drawback refund permitted. Deemed export benefits are inapplicable when imported capital goods are supplied as such to project authorities; goods qualify as deemed exports only when manufactured in India. If contractors or subcontractors import capital goods and supply them as imported items to project authorities, customs duties paid on those imports cannot be refunded as deemed export duty drawback under the Foreign Trade Policy. Regional Authorities should apply this clarification when processing deemed export claims.
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 export benefits barred where imported capital goods are supplied as such to project authorities, no drawback refund permitted.
Deemed export benefits are inapplicable when imported capital goods are supplied as such to project authorities; goods qualify as deemed exports only when manufactured in India. If contractors or subcontractors import capital goods and supply them as imported items to project authorities, customs duties paid on those imports cannot be refunded as deemed export duty drawback under the Foreign Trade Policy. Regional Authorities should apply this clarification when processing deemed export claims.
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