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Deemed Exports


"Deemed Exports" refers to those transactions in which the goods supplied do not leave the country and the payment for such supplies is received either in Indian rupees or in free foreign exchange

Deemed exports shall be eligible for any / all of the following benefits in respect of manufacture and supply of goods qualifying as deemed exports subject to the terms and conditions as given in Handbook (Vol. I) viz.

• Benefit of duty free imports of inputs
• Refund of Terminal Excise Duty

Supply of goods will be eligible for refund of Terminal Excise Duty provided the recipient of the goods does not avail CENVAT credit / rebate on such goods. Similarly, supplies will be eligible for deemed export drawback on the Central Excise paid on inputs /components, provided CENVAT credit facility/rebate has not been availed by the applicant. Such supplies will however be eligible for deemed export drawback on the customs duty paid on the inputs /components.

The following categories of supply of goods by the main/ sub-contractors shall be regarded as "Deemed Exports" under this Policy, provided the goods are manufactured in India:

Supply of goods against Advance Licence/DFRC under the Duty Exemption /Remission Scheme;
Supply of goods to Export Oriented Units (EOUs) or units located in Export Processing Zones (EPZs) or Special Economic Zone (SEZs) or Software Technology Parks (STPs) or to Electronic Hardware Technology Parks (EHTPs);
Supply of capital goods to holders of licences under the Export Promotion Capital Goods (EPCG) scheme;
Supply of goods to projects financed by multilateral or bilateral agencies/funds as notified by the Department of Economic Affairs, Ministry of Finance under International Competitive Bidding in accordance with the procedures of those agencies/ funds, where the legal agreements provide for tender evaluation without including the customs duty;
Supply of capital goods, including in unassembled / disassembled condition as well as plants, machinery,   accessories, tools, dies and such goods which are used for installation purposes till the stage of commercial   production and spares to the extent of 10% of the FOR value to fertiliser plants.
Supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits the import of such goods at zero customs duty coupled with the extension of benefits under this chapter to domestic supplies;
Supply of goods to the power and refineries not covered in (f) above and coal, hydrocarbon, rail, road, port, civil aviation, bridges and other infrastructure projects provided minimum specific investment is Rs.100 crores or more;
Supply of marine freight containers by 100% EOU (Domestic freigt containers–manufacturers) provided the said containers are exported out of India within 6 months or such further period as permitted by theCustoms; and
Supply to projects funded by UN agencies.
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