Clarification with regard to: A. Deemed Export Benefits on supplies against Invalidation Letter/ARO. & B. Value Addition requirement on clubbing - regarding

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....rding. GOVERNMENT OF INDIA DEPARTMENT OF COMMERCE DIRECTORATE GENERAL OF FOREIGN TRADE UDYOG BHAWAN, NEW DELHI - 110 011 Policy Circular No. 09/2009-2014 Dated:  1st October, 2009. To All Regional Authorities; All Commissioners of Customs; Exporting Community Subject:  Clarification with regard to: A. Deemed Export Benefits on supplies against Invalida....

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....etter, the supplier can avail Advance Authorisation for Intermediate supplies and TED refund (wherever Excise exemption is not available against such supplies), whereas against ARO, the supplier is entitled for deemed export duty drawback, as applicable.  Provision of Paragraph 4.1.11 of FTP has to be read with Paragraphs 8.3 and 8.4.1 of FTP. 2. Value addition requirement on clubbing of A....

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....rage based on CIF value utilized in the respective authorisations.  For clarity, an illustration is given below with reference to two Authorisations issued with different V.A Norms: (i) CIF Value utilized under Authorisation A (issued under positive V.A provision):  say, Rs. 1000/-. (ii) CIF value utilized under Authorisation B (issued under 15% V.A provision):  say Rs. 200....