8.4.1
In respect of supplies under paragraph 8.2(b) of the Policy, except Advance Licence for deemed exports and DFRC, the deemed export benefits may be claimed from the Development Commissioner or the Licensing Authority concerned.
[OLD- In respect of supplies under paragraphs 8.2 (b) of the Policy, the DTA unit shall claim the deemed exports benefit from the concerned Development Commissioner except the Advance Licence for deemed export and DFRC.
] Advance licence for deemed exports and DFRC shall be claimed from the concerned licensing authority. For supplies to EHTP/STP/BTP, the DTA unit shall claim deemed export benefits from the licensing authority concerned. Such supplies shall be certified by the receiving agencies.
(First sentence of above para has been amended vide
PN.No. 44/2004, DT. 14/01/2005)