Deemed export benefits limited to manufacturer exporters for goods manufactured in India; contractor and subcontractor entitlements clarified. Deemed export benefits - refund of duty drawback, refund of terminal excise duty and Special Import License - are available only to Manufacturer Exporters for goods manufactured in India. Where main contractor and subcontractor arrangements exist, each party may claim benefits only to the extent of goods they manufacture and supply. Special Imprest Licences are similarly restricted to Manufacturer Exporters and subcontractors for their manufactured supplies. The clarification applies to supplies effected from the date of this circular.
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 limited to manufacturer exporters for goods manufactured in India; contractor and subcontractor entitlements clarified.
Deemed export benefits - refund of duty drawback, refund of terminal excise duty and Special Import License - are available only to Manufacturer Exporters for goods manufactured in India. Where main contractor and subcontractor arrangements exist, each party may claim benefits only to the extent of goods they manufacture and supply. Special Imprest Licences are similarly restricted to Manufacturer Exporters and subcontractors for their manufactured supplies. The clarification applies to supplies effected from the date of this circular.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
