Reimbursement of education cess paid on excise duty/terminal excise duty in case of supplies made under deemed exports

GOVERNMENT OF INDIA

MINISTRY OF COMMERCE & INDUSTRY

DEPARTMENT OF COMMERCE

DIRECTORATE GENERAL OF FOREIGN TRADE

Policy Circular No. 15 (RE-2005)/2004-2009 

    Date: 4^th July’2005

Subject: Reimbursement of education cess paid on excise duty/terminal excise duty in case of supplies made under deemed exports.

In terms of Para 8.3(b) & (c) of Foreign trade Policy 2004-09, supplies made under deemed export are eligible for deemed export drawback and refund of terminal excise duty subject to fulfillmet of conditions mentioned against the relevant provisions.

  Representations have been received suggesting re-imbursement of education cess paid along with excise duty / terminal excise duty in respect of such supplies. The matter has been examined. It is accordingly clarified that in respect of supplies made with effect from 18.01.2005 education cess paid along with excise duty may also be reimbursed in the form of duty drawback & Terminal excise duty, as the case may be subject to fulfillment of all other requirements/provisions of deemed exports.

This issues with the approval of competent authority.

(P.K.Santra)

Dy. Director General of Foreign Trade

For Director General of Foreign Trade

(Issued from F.N o.01/92/180/92/AM’05-PC.II)

To,

All Licensing Authorities

Development Commissioners of SEZs