Deemed export goods treated as imports: customs duty payable on clearance; certificate of refund unnecessary if duty paid. Indigenous goods supplied to EOUs/EHTP/STP units on which deemed export benefits were availed shall be treated as imported goods and attract applicable customs duty (after allowing depreciation on capital goods) at clearance or exit. Where such customs duty is paid, there is no requirement to refund deemed export benefits or to produce a Development Commissioner's certificate regarding refund or non availment. Alternatively, clearance on payment of excise duty under the specified notification continues to require the Development Commissioner's certificate confirming refund or non availment.