IN FORCE Advance Authorisation ·?

Benefits on specified supplies

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7.08 — Benefits on specified supplies

(i) Deemed export benefits shall be available for supplies of “Cement” under Para 7.02(d) only.
(ii) Deemed export benefit shall be available on supply of “Steel”:
- (a) As an inputs to Advance Authorisation/ Annual Advance Authorisation/DFIA holder/ an EOU.
- (b) To multilateral/ bilateral funded Agencies as per sub-para 7.02(d).
(iii) Deemed export benefit shall be available on supply of “Fuel” (in respect of eligible fuel items covered under Schedule 4 of Central Excise Act, 1944) provided supplies are made to:
- (a) EOUs.
- (b) Advance Authorisation holder / Annual Advance Authorisation holder.

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