Benefits for Deemed Exports

8.3

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.1):-

(a) Supply of goods against Advance Authorisation/Advance Authorization for Annual Requirement/DFRC/DFIA.

(Above (a) has been amended vide NTF.NO. 13/2006, DT. 15/06/2006)

[OLD-
(a) Advance Authorisation ]

(b) Deemed Export Drawback.

(c) Exemption from terminal excise duty where supplies are made against International Competitive Bidding. In other cases, refund of terminal excise duty will be given.