https://www.taxtmi.com/circulars?id=11432 Deemed export benefits are inapplicable when imported capital goods are supplied as such to project authorities; goods qualify as deemed exports only when manufactured in India. If contractors or subcontractors import capital goods and supply them as imported items to project authorities, customs duties paid on those imports cannot be refunded as deemed export duty drawback under the Foreign Trade Policy. Regional Authorities should apply this clarification when processing deemed export claims. en-us Wed, 28 Dec 2011 00:00:00 +0530 Thu, 29 Dec 2011 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11432 Deemed export benefits are inapplicable when imported capital goods are supplied as such to project authorities; goods qualify as deemed exports only when manufactured in India. If contractors or subcontractors import capital goods and supply them as imported items to project authorities, customs duties paid on those imports cannot be refunded as deemed export duty drawback under the Foreign Trade Policy. Regional Authorities should apply this clarification when processing deemed export claims. Circulars DGFT Wed, 28 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11432