Deemed Export - Definition - Law Dictionary Home Dictionary Definition deemed-export

Definition :

Deemed export, the fact that supplies of raw material from DTA to units in FTZ could or could not claim import replenishment benefits for such supplies did not impact on the fact that such supplies from DTA to FTZ were 'Deemed exports', Larsen & Toubro Ltd. v. Union of India, (2005) 3 SCC 654.