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2011 (3) TMI 518 - AT - CustomsDeemed exports - 100% Export Oriented Units (EOUs) do not export 100% of their production - Notification No. 2/95 dated 4-1-1995 - Though it is very clear that DTA sale entitlement of EOU/EPZ unit under paragraph 9.9(b) would be up to 50% of FOB value of exports (i.e. physical export only) - This office has no means to verify if the value of deemed exports were taken into account while computing the FOB value of exports for the relevant period since the DTA sale entitlement is granted to the unit based on the basis of application filed duly certified by chartered accountant and bond officer - The fact that deemed exports are counted towards fulfilment of export obligation as a concession under a separate provision namely para 9.10 cannot automatically entitle the appellants to a duty concession under para 9.9 and Notification No. 2/95, when the lawmakers have not specifically provided for inclusion of such domestic clearances for the purposes of calculating DTA entitlement - Appeal is dismissed
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