Supplies though not Export, but treated as Export for NFE purpose - Central Excise Practice Manual (OLD) - Central Excise

Supplies though not Export, but treated as Export for NFE purpose The following supplies from EOU/EHTP/STP units, although not physical export out of India, are taken into account for calculation of export for the purpose of computing NFE of the unit:- (i) Supplies affected in DTA to holders of advance Authorisation/advance Authorisation for annual requirement/DFRC under the duty exemption/remission scheme/EPCG scheme. (ii) Supplies to other EOU/EHTP/STP/BTP/SEZ units provided that such goods are permissible for procurement in terms of paragraph 6.2 of the Policy. (iii) Supplies made to bonded warehouses set up under the Policy and/or under section 65 of the Customs Act and free trade and warehousing zones, where payment is received in foreign exchange. (iv) Supplies of goods and services to such organizations which are entitled for duty free import of such items in terms of general exemption notification issued by the Ministry of Finance. (v) Supplies of Information Technology Agreement (ITA-I) items and notified zero duty telecom/electronic items.