https://www.taxtmi.com/circulars?id=7451 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. en-us Wed, 16 Dec 1998 00:00:00 +0530 Sat, 12 Sep 2009 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7451 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. Circulars DGFT Wed, 16 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7451