10.6

(i) The procedures for issue of ARO and Back to Back Inland Letter of Credit, in respect of category (a) of paragraph 10.2 of the Policy, is given in paragraphs 7.12 and 7.13 of this Handbook.

(ii) For the purpose of claiming deemed export benefits, if any, the indigenous supplier shall produce documentary evidence substantiating the realisation of proceeds from the recipient through the normal banking channel in the form given in Appendix-25A as well as a copy of ARO/ Non-negotiable copy of Back to Back Inland Letter of Credit.