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    <title>Deemed exports to other EOU as raw materials for further manufacture for export - whether the deemed exports has to be included for the purpose of determining entitlement in the DTA</title>
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    <description>Whether supplies treated as deemed exports to 100% EOUs for use as raw materials must be counted as exports when computing entitlement to DTA sales under the Exim Policy. Tribunal authorities, following Amitex Silk Mills, have treated deemed exports to EOUs as export-equivalent for determining DTA sale entitlement, aligning such clearances with the Development Commissioner&#039;s permission.</description>
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      <description>Whether supplies treated as deemed exports to 100% EOUs for use as raw materials must be counted as exports when computing entitlement to DTA sales under the Exim Policy. Tribunal authorities, following Amitex Silk Mills, have treated deemed exports to EOUs as export-equivalent for determining DTA sale entitlement, aligning such clearances with the Development Commissioner&#039;s permission.</description>
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