7.03
- Document type
- Policy
- Dated
Benefits for Deemed Exports
7.03
Benefits for Deemed Exports
Deemed exports shall be eligible for any / all of following benefits in respect of manufacture and supply of goods, qualifying as deemed exports, subject to terms and conditions as given in HBP and ANF-7A:
(a) Advance Authorisation / Advance Authorisation for annual requirement / DFIA.
(b) Deemed Export Drawback
(Above (b) has been amended vide NOTIFICATION NO. 28/2019, DT. 31/10/2019)
[OLD- (b) Deemed Export Drawback for BCD. ]
(c) Refund of terminal excise duty for excisable goods mentioned in Schedule 4 of Central Excise Act 1944 provided the supply is eligible under that category of deemed exports and there is no exemption.