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In respect of supply of capital goods to EOU/EPZ/
SEZ/ STP/ EHTP the supplier
shall be entitled to the benefits:-
1. Advance Licence For Intermediate
Supply / deemed export.
2. Deemed
Exports Drawback.
3. Terminal Excise Duty.
In
respect of supply of capital goods to EOU/EPZ/ SEZ/
STP/ EHTP, the DTA unit shall claim the Advance
License for deemed export from the concerned licensing
authorities. Alternatively, the DTA unit may claim
deemed export drawback from the concerned Development
Commissioner. However, for supplies to EHTP/STP, the
DTA unit shall claim deemed export from licensing
authorities concerned. Such supplies shall be certified
by the receiving agencies.
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