Value of deemed export is to be included for computing (FOB) value of exports

BAPL Industries Ltd. Vs Commissioner of GST & Central Excise (CESTAT Chennai) The Tribunal in the case of Shree Rohini Enterprises – 2017 (346) ELT 461 (Tri-Ahmd.) held that value of deemed export is to be treated as export sale determined on FOB value of export. The same was confirmed by the Supreme Court reported in 2017 (346) A137 (SC). From the decisions cited above, it is clear that value of deemed export have also to be included for computing (FOB) value of exports. Following the same, we are of the view that the demand raised alleging that appellant has exceeded DTA sale entitleme...