Deemed Exports means those transactions in which the goods supplied do not leave the country.
Categories of Supply
The following categories of supply of goods by the main / sub-contractors shall be regarded as Deemed Exports provided the goods are manufactured in India.
(a) Supply of goods against Advance licenses / DFRC under the Duty Exemption / Remission Scheme
(b) Supply of goods to EOUs or units located in Export Processing Zones (EPZs) or Special Economic Zones (SEZs) or Software Technology Parks (STPs) or Electronic Hardware Technology Parks (EHTPs)
(c) Supply of capital goods to holders of licenses under the Export Promotion Capital Goods (EPCG) scheme
(d) Supply of goods to projects financed by multilateral or bilateral agencies / funds as notified by the Department of Economic Affairs, Ministry of Finance under International Competitive Bidding in accordance with the procedures of those agencies / funds, where the legal agreements provide for tender evaluation without including the customs duty
(e) Supply of capital goods including in unassembled / disassernbled condition as well as plants, machinery, accessories. tools, dies and such goods which are used for installation purposes till the stage of commercial production and spares to the extent of 10% or the FOR value to fertilizer plants
(f) Supply of goods to any project or purpose in respect of which the Ministry of Finance, by a notification, permits the import of such goods at zero customs duty coupled with the extension or benefits under chapter 10 of Policy to domestic supplies.
(g) Supply of goods to the Power and Refineries not covered above
(h) Supply of Marine Freight containers by 100% EOU (Domestic freight containers - manufacturers), provided the said containers are exported out of India within 6 months or such further period as permitted by the Customs