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CHAPTER 8
DEEMED EXPORTS
Deemed Exports

8
...


Categories of Supply

8
...
which
bids may have been invited and
evaluated on the
basis of Delivered Duty Paid
(DDP) prices for

goods

manufactured abroad;

(c)

Supply of capital goods, including in unassembled
disassembled condition as well as
plants, machinery,
accessories,
used for

tools, dies and such goods which
are
installation purposes till stage
of
commereial
and

production,

spares
1o fertilizer plants;

87

to extent

of 10% of FOR
value

ject or purpose in respect

project

to any

()

of

ion
...
3

Exports

Deemed

exports

qualifying

conditio1s as

(a)

manutacture

deemed

Export

if the

supply is

made

and

supply of goods

subject to

exports

of following
and

terms

Advance Authorisation

made

for

DFIA
...


terminal excise duty where supplies
refund of
ICB
...


in HBP vl:-

(c) Exemption from
are

throuph

nder
be available unde

shall

(g) only

dvance Authorisation

Deemed

power projects

for any /all
shall be eligible

annua! requirement

(b)

Agencies; and

of ICB
...
(1)
paragraphs (d)
...
Exemption

available

for supplies

from

made

by

manufacturer
Advance Authorisation holder to a
if such
another Advance Authorization

holding

manutacturer, in turn,

supplies the product(s)

to

an

ultimate exporter
...
4
...

to Advane

entitled

Authorisation DEIA for internmediate supplies

88

(ARO)or ak

fo

iaok Ioer l l t

Inanf

ltm l
aragraph 4
...
20b) of F'TP, upplier
be entitled to benefits listed in paragraphs B
...


8
...
3

of
made under paragraph 8
...
3(a), (b) and (c) of the Policy,

n respect of

supplies

paragraphs

applicable

8
...
4

under paragraphs 8
...
3(a), (b)
applicable
...
2(d),

of supplies mentionedsuch Agencics alonc,

to

projects

funded

by

shall be eligible
notified by DEA, MoF,
as may be
A list ofsuch Agencies/
for deemed export benefits
...


(ii)

under para 8
...
21/2002-Customs dated 1
...
2002,

Notification

as amended from time to time
and spares upto 10% of FOR
to power projects in terms of

(iv) Supply of Capital goods

value of capital goods
for deemed export
paragraph 8
...


available for
Benefit of deemed exports shall also be

Tenovation/ modernization of power plants
...
3(a)
and (b) of FTP, whichever is applicable
...
No
...
No

do

400 of
DoR
Customs dated 1
...
2002
...
21/2002amended,

shall

be

as

bencfits

as

imentioned
whichever

in paragraph

8
...

is applicabi

if su
the thresholda

(b) and

eh mega
hega

whielies witnctoms
eshold generati
Notificatio
Notification
...

(c) of FTP,

power project

complies

with

therein, in

under paragraph

(v)Supplies
refineries

being

Customs

of FTP
TP to new
Ninth Plan
eriod and

8
...
No
...


21/2002-Customs dated 1
...
2002, as amended from

time to time
...

(6) of FTP, whiche

shall be

paragraphs 8
...

8
...
5

made under paragraph 8
...
3(a) and (b) of FTP, whichever is applicable
...
Benefit of deemed exports shall

also be available on supplies made to Fertilizers Plants,
which have started in the 8th/ 9th Plan periods and spilled

over to 10th Plan period
...
4
...
2(i) of FTP are eligible for benefits
listed in paragraph 8
...


8
...
7

In respect of supplies made to Nuclear Power Projects

under para 8
...
3(a)
...
Supply of only those goods required for

Setting up any Nuclear Power Project specified in ist
Notification No
...
3
...
No
...
5

Supply

of

goods will
excise duty in terms

terminal excise duty/
drawback

be eligible for refund of
terminal
of para 8
...

Similarly,
will be cligible for
supplies
deemed
on

on

export drawback in
Central Excise paid on

terms of para

8
...
Such supplies will however be
deemed export drawback on
customs

components
...
5
...
10
...


8
...
1

In all cases of

directly

sub-contractor

to

deemed exports,

supplies

shall be made

designated Projects Agencies Units
Authorisation
EPCG Authorisation

Advance

holders
...
6
...
Such supplies

for deemed
export benefits as per
laid down in
paragraph 8
...


Supplies

made by an Indian sub-contractor
of an Indian
foreign main contractor directly to the
projects Agencies, shall also be eligible fordesignated
deemed
export benefits provided sub-contractor is
or

originally

or

subsequently

indicated either

in the contract, and
payment
certificate is issued by project
authority in the name of
sub-contractor as in Appendix 22C of HBP vl

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