POLICY CIR NO. 23/2008, DT. 28/07/2008
Eligibility of supplies to EOUs for deemed export benefits
The supplies of goods from DTA to EOU / EHTP / STP / BTP are regarded as deemed exports and DTA supplier is eligible for deemed export benefits. Based upon disclaimer from DTA supplier, EOU / EHTP / STP / BTP units can also claim these benefits. This is the position as per para 6.11(a) and 8.2(b) of FTP.
2.
Para 6.6.1 of HBP v.I lists out the goods permitted to be imported / procured from DTA by EOUs. Thus, deemed export benefits under chapter 8 of FTP should be allowed to DTA supplier / EOUs only in respect of permissible goods under para 6.6.1 of HBP v.I.
This issues with the approval of Director General of Foreign Trade.
Sd/-
(Sanjay Rastogi)
Export Commissioner
(File No. 01/92/180/ 234 /AM-07/PC-VI)
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