Ø Deemed Exports refers to those transactions in which the goods supplied do not leave the country and the payment for such supplies is received either in Indian rupees or in free foreign exchange.
Ø For such supplies, Advance Licence for intermediate supply/deemed export/DFRC/DFRC for intermediate supplies are available.
Ø Deemed Export Drawback.
Ø Exemption from terminal excise duty where supplies are made against International Competitive Bidding. In other cases, refund of terminal excise duty is given.
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