Refund of terminal excise duty under Deemed Exports scheme and availibility of deemed exports benefits for supply of goods/services to Civil Construction Projects
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Deemed exports benefits for goods in turn key civil construction projects apply, while construction services remain excluded. Where a turn key civil construction project contract expressly includes supply of goods within its scope, those goods qualify for deemed exports benefits under the Exim Policy (para 10.2(d)) if otherwise admissible; the services component of civil construction work, even in a turn key project, is not eligible for deemed export benefits.
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 benefits for goods in turn key civil construction projects apply, while construction services remain excluded.
Where a turn key civil construction project contract expressly includes supply of goods within its scope, those goods qualify for deemed exports benefits under the Exim Policy (para 10.2(d)) if otherwise admissible; the services component of civil construction work, even in a turn key project, is not eligible for deemed export benefits.
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