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Clarification on Deemed Export benefits when imported capital goods are directly supplied as such to Project Authority - regarding.

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..... Dated: 28th December, 2011 To All Regional Authorities (RAs); CBEC All Commissioners of Customs; Exporting Community. .....

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..... rs, turbines, generators (BTGs) are being supplied to project authorities, then deemed export benefits are admissible only if such BTGs are manufactured in India. If these are imported and supplied as such, then such supplies do not amount to deemed exports, and hence deemed export benefits will not be admissible. 3. Accordingly, in continuation to PIC clarification, as given in paragraph .....

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