Deemed exports: supplies under Advance Authorisation, EPCG, and to EOUs, plus specified gold supplies treated as deemed exports. Notification declares four categories of supplies to be treated as deemed exports: supplies against Advance Authorisation; capital goods supplied under Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or public sector undertakings against Advance Authorisation. It defines Advance Authorisation and EPCG Authorisation as authorisations under Chapters 4 and 5 of the Foreign Trade Policy 2015-20 and defines Export Oriented Unit as units approved under Chapter 6 of that Policy. The notification is effective from 18th October, 2017.
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: supplies under Advance Authorisation, EPCG, and to EOUs, plus specified gold supplies treated as deemed exports.
Notification declares four categories of supplies to be treated as deemed exports: supplies against Advance Authorisation; capital goods supplied under Export Promotion Capital Goods Authorisation; supplies to Export Oriented Units; and supply of gold by specified banks or public sector undertakings against Advance Authorisation. It defines Advance Authorisation and EPCG Authorisation as authorisations under Chapters 4 and 5 of the Foreign Trade Policy 2015-20 and defines Export Oriented Unit as units approved under Chapter 6 of that Policy. The notification is effective from 18th October, 2017.
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