7.08

Benefits on specified supplies

(i) Deemed export benefits shall be available for supplies of 'Cement" under Para 7.02 (e) only.

(ii) Deemed export benefit shall be available on supply of "Steel":

(a) As an inputs to Advance Authorization/ Annual Advance Authorization/DFIA holder/ an EOU.

(b) To multilateral/ bilateral funded Agencies as per sub-Para 7.02(e).

(iii) Deemed export benefit shall be available on supply of "Fuel" provided supplies are made to:

(a) Project listed for petroleum operations in the Customs Notification No. 12/2012-Cus. dated 17.03.2012 under Sr. No. 356, 358 to 360 and covered in Para 7.02 (f) of FTP;

(b) EOUs;

(c) Advance Authorization holder / Annual Advance Authorization holder.