As per para 7.02 of the Foreign Trade Policy for Deemed export, following 8 categories of Supplies are eligible for "Deemed Exports" benefits.

• Supply by Manufacturer:

  (a)  Supply of goods against Advance Authorisation / Advance Authorisation for annual requirement

  (b)  Supply of goods to EOU / STP / EHTP / BTP

  (c)  Supply of capital goods against EPCG Authorisation

  (d)  Supply of marine freight containers by 100% EOU

• Supply by Main / Sub-Contractor (s):

  (e)  Supply of goods to projects financed by multilateral or bilateral Agencies / Funds as notified under ICB.

  (f)  Supply of goods to any project or for any purpose under ICB in respect of which MOF permits import of such goods at zero customs duty. Supply of goods required for setting up of any mega power project.

  (g)  Supply of goods to United Nations or International Organisations for their official use or supplied to the projects financed by the said United Nations or an International organization.

  (h)  Supply of goods to nuclear power projects.

Benefits for Deemed Exports

Deemed exports shall be eligible for the following benefits in respect of manufacture and supply of goods, qualifying as deemed exports-

• Advance Authorisation / Advance Authorisation for annual requirement / DFIA. (a to c [except intermediate supply against Advance Authorisation and DFIA] and e to h)
• Deemed Export Drawback. (a to h except intermediate supply against Advance Authorisation)
• Refund of terminal excise duty, only if exemption is not available (a against ARO and back to back letter of credit), c, d, f (other than ICB) and h.