8.6.6.1
However, supply of goods mentioned in list 42 required for setting up of any mega power projects specified in S.No.400 of Department of Revenue notification No.21/2002-Customs dated 1/3/2002, as amended from time to time, shall be eligible for deemed exports benefits as mentioned in paragraph 8.3(a)(b) and (c) of the Policy, whichever is applicable, if such mega power project is - (a) an inter state thermal power plant of a capacity of 1000 MW or more; or
(b) an inter-state hydel power plant of a capacity of 500 MW or more as certified by an officer not below the rank of a Joint Secretary, Government of India in the Ministry of Power .