https://www.taxtmi.com/caselaws?id=359823 Domestic supplies of diesel generator sets to ONGC, certified under a Project Authority Certificate as a permitted deemed export under the Foreign Trade Policy and made through the prescribed international competitive bidding procedure, were treated as eligible for deemed export benefit. The analysis applies the Board's clarification on deemed exports to hold that the input exemption linked to Notification No. 22/2003-CE, and the corresponding customs notification, cannot be denied merely because the finished goods would otherwise attract nil customs duty if imported. On that reasoning, the impugned order was found unsustainable and set aside, with consequential relief to follow in accordance with law. en-us Wed, 04 Apr 2018 00:00:00 +0530 Mon, 24 Feb 2020 14:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359823 Domestic supplies of diesel generator sets to ONGC, certified under a Project Authority Certificate as a permitted deemed export under the Foreign Trade Policy and made through the prescribed international competitive bidding procedure, were treated as eligible for deemed export benefit. The analysis applies the Board's clarification on deemed exports to hold that the input exemption linked to Notification No. 22/2003-CE, and the corresponding customs notification, cannot be denied merely because the finished goods would otherwise attract nil customs duty if imported. On that reasoning, the impugned order was found unsustainable and set aside, with consequential relief to follow in accordance with law. Case-Laws Central Excise Wed, 04 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359823