POLICY CIR NO. 15/2005-09, DT. 04/07/2005
- Document type
- Circular
- Reference no.
- I
- Dated
Reimbursement of education cess paid on excise duty/terminal excise duty in case of supplies made under deemed exports
Reimbursement of education cess paid on excise duty/terminal excise duty in case of supplies made under deemed exports
Representations have been received suggesting re-imbursement of education cess paid along with excise duty / terminal excise duty in respect of such supplies. The matter has been examined. It is accordingly clarified that in respect of supplies made with effect from 18.01.2005 education cess paid along with excise duty may also be reimbursed in the form of duty drawback & Terminal excise duty, as the case may be subject to fulfillment of all other requirements/provisions of deemed exports.
This issues with the approval of competent authority.
(P.K.Santra)
Dy. Director General of Foreign Trade
For Director General of Foreign Trade