In exercise of the powers conferred by section 14 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No.79/2008(NT)-CUSTOMS, dated the 25th June, 2008.
The supplies of goods from DTA to EOU / EHTP / STP / BTP are regarded as deemed exports and DTA supplier is eligible for deemed export benefits. Based upon disclaimer from DTA supplier, EOU / EHTP / STP / BTP units can also claim these benefits. This is the position as per para 6.11(a) and 8.2(b) of FTP.
