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Chapter-8, Deemed Exports, Policy, Criteria for claiming Deemed Exports Benefits


CHAPTER-8

DEEMED EXPORTS


Policy 8.1 Policy relating to Deemed Exports is in Chapter-8 of FTP.
Criteria for claiming Deemed Exports Benefits 8.2.1 In respect of supplies under Paragraph 8.2(a) of FTP procedure for issue of ARO and Back-to-Back Inland Letter of Credit is given in paragraphs 4.14 and 4.15 of HBP v1.
8.2.2 In respect of supplies under paragraph 8.2(b) of FTP and DFIA, deemed export benefits may be claimed from Development Commissioner or RA concerned. Advance Authorisation and DFIA shall be claimed from the concerned RA. Such supplies shall be certified by receiving agencies.
8.2.3 In respect of supply of capital goods under paragraph 8.2 (c) of FTP, supplier shall produce a certificate from EPCG Authorisation holder evidencing supplies / receipt of manufactured capital goods.
8.2.4 In respect of supplies under categories mentioned in paragraphs 8.2(d), (e), (f), (g), (i) and (j) of FTP application for advance authorisation shall be accompanied with a Project Authority Certificate in Appendix 27. Payment against such supplies shall be certified by Project Authority concerned as in Appendix 22C.
Procedure for claiming Deemed Exports Drawback & Terminal Excise Duty Refund / Exemption from payment of Terminal Excise Duty 8.3.1

Procedure for claiming benefits under paragraph 8.3 (b) and(c) of FTP shall be as under:-

  1. An application in ANF 8 along with prescribed documents, shall be made by supplier to RA concerned. Recipient may also claim benefits on production of a suitable disclaimer from supplier along with a self declaration in Appendix 22C of HBP v1 regarding non-availment of CENVAT credit in addition to prescribed documents.
  2. In case of supplies under paragraph 8.2(a), (b) & (c) of FTP, claim shall be filed against receipt of payment through normal banking channel as in Appendix 22B. Claims should be filed within a period of twelve months from the date of payment. In cases where payment is received in advance, last date for submission of application may be correlated with date of supply instead of date of receipt of payment. Claim can be filed ‘Invalidation Letter/ARO wise against individual licences within the time limit as specified above. 100% TED refund may be allowed after 100% supplies have been made physically and payment received at least up to 90%. However, grant of deemed export duty draw back will be limited to the extent of payment received. (This Para is amended by DGFT PUBLIC NOTICE NO.:102 (RE-2007)/2004-2009 Dated 16.01.2008)

    [Old-In case of supplies under paragraph 8.2(a), (b) & (c), claim shall be filed against receipt of payment through normal banking channel as in Appendix 22B. Such claims shall be filed within a period of twelve months from end of monthly/quarterly/half yearly period reckoned from the date of payment as per the option of applicant. In cases where payment is received in advance, last date for submission of application may be correlated with date of supply instead of date of receipt of payment. TED claim can be filed ‘Invalidation Letter/ARO wise against individual licences within the time limit as specified above. (This Para amended by
    DGFT PUBLIC NOTICE NO.:36 (RE-2007)/2004-2009 Dated 23.08.2007)]

    [Old - In case of supplies under paragraph 8.2(a), (b) & (c), claim shall be filed against receipt of payment through normal banking channel as in Appendix 22B. Such claims shall be filed within a period of 6 months from end of monthly / quarterly / half yearly period reckoned from the date of payment as per the option of applicant. In cases where payment is received in advance, last date for submission of application may be correlated with date of supply instead of date of receipt of payment.]
  3. In respect of supplies under paragraph 8.2(b) of FTP where supplier wants to claim benefits from RA, RA shall allow deemed export benefits to DTA supplier, on receipt of certified copies of Central Excise attested invoice as proof of supplies made and / or Excise attested CT3 form and proof of validity of LOP.
  4. In respect of supplies under categories mentioned in paragraphs 8.2(d), (e), (f), (g), (h), (i) & (j) of FTP, claim may be filed either on the basis of proof of supplies effected or payment received. Claims should be filed within a period of twelve months from date of receipt of supplies by project authority or from date of receipt of the payment as per the option of applicant either against a particular project or all the projects.. Claims may also be filed where part payments have been received. 100% TED refund may be allowed after 100% supplies have been made physically and payment received at least up to 90%. However, grant of deemed export duty draw back will be limited to the extent of payment received. (This Para is amended by DGFT PUBLIC NOTICE NO.:102 (RE-2007)/2004-2009 Dated 16.01.2008)

    [Old-In respect of supplies under categories mentioned in paragraphs 8.2(d), (e), (f), (g), (h), (i) and (j) of FTP claim may be filed for payment received / supplies effected during a particular month / quarter / half year at option of applicant either on the basis of proof of supplies effected or payment received. Claim may be filed either against a particular project or all the projects. Such claims shall be filed within a period of 6 months from end of monthly / quarterly / half yearly period reckoned from date of receipt of supplies by project authority or from date of receipt of the payment as per the option of applicant. Such claims may also be filed where part payments have been received.]
8.3.2 For claiming exemption from payment of terminal excise duty, procedure prescribed by Central Excise authority shall be followed.
8.3.3 Where All Industry Rate of Drawback is not available or same is less than 4/5th of duties actually paid on materials or components used in production or manufacture of the said goods, an application in ANF 8 along with prescribed documents may be made to RA or DC, for fixation of brand rate. Recipient may claim benefits on production of a suitable disclaimer from supplier along with a self declaration in Appendix 22 C of HBP Vol. I regarding non-availment of CENVAT credit in addition to prescribed documents. (this para is substituted by DGFT PUBLIC NOTICE No.:105(RE-2007)/2004-09, Dated : 06-02-2008.)

[Old- Where All Industry Rate of Drawback is not available or same is less than 4/5th of duties actually paid on materials or components used in production or manufacture of the said goods, exporter / supplier may apply for fixation of brand rate in application form as given in ANF 8 to RA or DC.]
8.3.4 Claim application shall be filed along with application for fixation of brand rate of duty drawback in case brand rate is required to be fixed. Provision of late cut under paragraph 9.3 and supplementary claim under paragraph 9.4 shall also be applicable under this sub-paragraph.
8.3.5 RA may consider provisional payment up to 75% of drawback claim in case of private companies and 90% in case of PSUs, pending fixation of Brand Rate.
8.3.6 Subject to procedure laid down in this Handbook, Customs and Central Excise Duty Drawback Rules, 1995 shall apply mutatis mutandis to deemed exports.
Procedure for claiming deemed export benefit by Sub- contractor 8.4 In respect of supplies made by sub-contractor to main contractor under paragraph 8.2(d), (e), (f), (g), (i) and (j), main contractor may make payment to sub-contractor and issue payment certificate as in Appendix 22-C as Form 1-C. However, for supplies under paragraph 8.2(d), (e), (f), (g) and (j), payment certificate from main contractor shall not be insisted for refund of Terminal Excise duty. Deemed exports benefits to sub-contractor would be available to the extent of goods that are manufactured and supplied by him or outsourced from other manufacturers, for value as indicated in Appendix 22-C of HBP v1.

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