Supply of goods under following categories (a) to (d) by a manufacturerand under categories (e) to (h) by main / sub-contractors shall be regardedas “Deemed Exports”:
(a) Supply of goods against Advance Authorisation / AdvanceAuthorisation for annual requirement / DFIA;
(b) Supply of goods to EOU / STP / EHTP / BTP;
(c) Supply of capital goods against EPCG Authorisation;
Deemed exports shall be eligible for any / all of following benefits inrespect of manufacture and supply of goods, qualifying as deemed exports,subject to terms and conditions as given in HBP and ANF-7A:
(a) Advance Authorisation / Advance Authorisation for annualrequirement / DFIA.
(b) Deemed Export Drawback for BCD.
(c) Refund of terminal excise duty for excisable goods mentioned inSchedule 4 of Central Excise Act 1944 provided the supply is eligibleunder that category of deemed exports and there is no exemption.