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TMI Blog2018 (9) TMI 559X X X X Extracts X X X X X X X X Extracts X X X X ..... er the deemed exports should be considered as exports or only the physical exports should be considered? Held that:- The issue is no more res-integra as in the cases of M/s. Ginni International Limited, [2007 (8) TMI 649 - SUPREME COURT OF INDIA], the Hon'ble Supreme Court held that for the purpose of calculation of 50% of export, the export will include the deemed export also - impugned order set ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Hon'ble Supreme Court in various judgments and it was held that deemed export should also be considered for the purpose of calculation of 50% entitlement for DTA clearance. He relied upon the following judgments:- (a) Amitex Silk Mills Pvt. Limited - 2007 (216) ELT 589 (Tri. Ahmd.) (b) Amitex Silk Mills P. Limited - 2010 (254) ELT A98 (SC) (c) Chirag Prints - 2015 (323) ELT A30 (SC) (d) Sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Limited vs. CCE - 2009 (247) ELT 551 (Tri. Mum.) (d) Opal Fabrics vs. CCE, Surat - 2004 (164) ELT 70 (Tri. Mum.) 4. On careful consideration of the submissions made by both the sides, we find that the issue is no more res-integra as in the cases of M/s. Ginni International Limited, Sri Sarith Synthetics & Industries Pvt. Limited the Hon'ble Supreme Court held that for the purpose of calculat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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