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Supplies though not Export but treated as Export for NFE purpose

Central Excise - 100% Export Oriented Unit Scheme - 100% EOU Scheme - 52 - The following supplies from EOU/EHTP/STP units, although not physical export out of India, are taken into account for calculation of export for the purpose of computing NFE of the unit:- (i) Supplies affected in DTA to holders of advance Authorisation/advance Authorisation for annual requirement/DFRC under the duty exemption/remission scheme/EPCG scheme. (ii) Supplies to other EOU/EHTP/STP/BTP/SEZ units provided that such .....

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