As stated in Chapter 1, specified indigenous raw materials contained in the export goods manufactured in India are considered as deemed imported materials for the purpose 01 sub-section (1) of Section 75 of the Customs Act, 1962. The declaration of "deemed imported materials is done under sub-section (1 A) of Section 75 which is reproduced below.

Sub-Section 1 A of Section 75 of Customs Act, 1962

(1 A) Where it appears to the Central Government that the quantity of a particular material imported into India is more than the total quantity of like material that has been used in the goods manufactured in India and exported outside India, the Central Government may, by notification in the Official Gazette, declare that so much of the material as is contained in the goods exported shall, for the purpose of sub-section (1), be deemed to be imported material.
he Govt. of India has, accordingly, issued Notification. No. 44/91-Cus. dt. 30/5/911 containing the list of deemed imported materials.

Notification No. 44-Cus. dt. 30.5.91 (as amended)

GSR (E)- in exercise of the powers confered by sub-section (1 A) of section 75 of the Customs Act, 1952 (52 of 1962), the Central Government hereby declares that the whole of the material specified in the Table annexed hereto as is contained in the goods manufactured in India and exported outside India shall, for the purpose of sub-section (1) of the said section 75, be deemed to be imported material.

Deemed Imported Materials

The table mentioned above i.e. list of material considered as "deemed imported material" is given at Annexure 37.