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Procedure to avail tax benefit on deemed export

This query is : Resolved 

20 August 2008 Dear ALL,
ThePGCIL Project was "Deemed Export Contract".So excise duty was not leviable subject to PGCIL(client) will arrange for Excise duty exemption certificate to avail "deemed export benefit".In this case manufacturer /Supplier is M/s Dura line and factory is based at Goa.The following procedural information is need urgently:
1. What is the procedure to get Excise or Custom Duty exemption and at what Stage.
2. Whether we should have these certificate in hand while selling goods.
3.Whether supplier get refund from these certifiacte or exemption.
4.What is status in deemed export case if original certificate is not available.
5. Is it possible to manufacture & supply goods on basis of photo copy of these Exemp-tion certificate and replaced on later date by origional certificate after disptach of matrial from factory.

Awaiting early response

11 February 2009 Normally on deemed export, refund of terminal excise duty is avilable. Under this process the manufacturer is required to pay excise duty at the time of supply and can claim refund of duty paid from DGFT. Excise duty is exepted only in case of supply through International competitive bidding.



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