8.4.5

The benefits of deemed exports under para 8.2(f) of the Policy shall be applicable in respect of items, import of which is allowed by the Department of Revenue at zero customs duty subject to fulfillment of conditions specified under Customs notification No.21/2002- dated 1/3/2002, as amended from time to time.http://dgftcom.nic.in/exim/2000/pn/pn02/pn4302.htm