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of <h1>Foreign Trade Policy 2009-2014 Update: Terminal Excise Duty Refunds and Exemptions Revised for Deemed Exports Scheme.</h1> The notification amends Paragraphs 8.3(c) and 8.4 of the Foreign Trade Policy (FTP) 2009-2014 regarding the deemed exports scheme. The amendment to Paragraph 8.3(c) specifies that a refund of terminal excise duty (TED) will be given if an exemption is not available. Exemptions are applicable to supplies against International Competitive Bidding (ICB), supplies of intermediate goods between Advance Authorisation holders, and supplies from Domestic Tariff Area units to Export Oriented Units. The revised Paragraph 8.4 updates the benefits table for various supply categories, clarifying conditions for exemptions and refunds. TED refunds are not available when an ab initio exemption is applicable.
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