5.5.3

For the purpose of claiming benefit of deemed exports, the indigenous supplier of capital goods shall furnish:

(a) Certificate from the respective Assistant Commissioner of Customs and Central Excise Authorities having jurisdiction over the factory as evidence of having supplied/ received the manufactured capital goods and in case of service provider, a certificate from independent Chartered Engineer confirming the supplies/ receipt of the Capital Goods.

(b) Evidence of payments received through normal banking channel from the EPCG licence holder in the form given in Appendix- 22A .

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