8.8.3
On ‘Fuel’, deemed export benefit is available only for supplies to (a) petroleum operations under Sr. No. 356, 358 to 360 of Customs Notification No.12/2012 – Cus dated 17.03.2012, Para 8.2 (f) of FTP; or (b) to EOUs; or (c) to Advance Authorisation holder/Annual Advance Authorisation holder.