DEEMED EXPORTS

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....respect of supply of capital goods under paragraph 8.2 (c) of FTP, supplier shall produce a certificate from EPCG Authorisation holder evidencing supplies / receipt of manufactured capital goods. 8.2.4 In respect of supplies under categories mentioned in paragraphs 8.2 (d), (e), (f), (g), (i) and (j) of FTP, application for advance authorisation shall be accompanied with a Project Authority Certificate in Appendix 27. Payment against such supplies shall be certified by Project Authority concerned as in Appendix 22 C. Procedure for claiming Deemed Exports Drawback & Terminal Excise Duty Refund/ Exemption from payment of Terminal Excise Duty 8.3.1 Procedure for claiming benefits under paragraph 8.3(b) and (c) of FTP shall be as under:- (i....

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.... para 8.2(b) of FTP, Terminal Excise duty shall be refunded on the basis of duty paid certificate issued by concerned domestic oil Public Sector Undertaking in the format given in Annexure I to ANF 8. Duty refund will be allowed for quantity of HSD/Furnace oil procured by EOU/EHTP/STP/BTP, for its production activities, as certified by concerned DC/Bond authorities.] (iv) In respect of supplies under categories mentioned in paragraphs 8.2(d), (e), (f), (g), (h), (i) & (j) of FTP, claim may be filed either on the basis of proof of supplies effected or payment received. Claims should be filed within a period of twelve months from date of receipt of supplies by project authority or from date of receipt of the payment as per the option of appl....

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....ustoms and Central Excise Duty Drawback Rules, 1995 shall apply mutatis mutandis to deemed exports. Procedure for claiming deemed export benefits by Sub-contractor 8.4 In respect of supplies made by sub-contractor to main contractor under paragraph 8.2(d), (e), (f), (g), (i) and (j), main contractor may make payment to sub-contractor and issue payment certificate as in Appendix 22-C as Form 1-C. However, for supplies under paragraph 8.2(d), (e), (f), (g) and (j), payment certificate from main contractor shall not be insisted for refund of Terminal Excise duty. Deemed exports benefits to sub-contractor would be available to the extent of goods that are manufactured and supplied by him or outsourced from other manufacturers, for value as in....