8.7 Supplies
made by an Indian sub-contractor of an Indian or
foreign main contractor, shall also be eligible
for deemed export benefits provided the name of
the sub-contractor is indicated either originally
or subsequently in the contract, and payment certificate
is issued by the project authority in the name of
the sub-contractor in the form given in Appendix
12 A.
In
respect of supplies made by sub-contractor to the
main contractor under paragraph 8.2 (d)(e) (f) (g)(i)
and (j), the main contractor may make payment to
the sub-contractor and issue payment certificate
in the form given in Appendix-12A as Form 1-C. However,
for supplies under paragraph 8.2(d) (e) (f) (g)
and (j), the payment certificate from main contractor
shall not be insisted for refund of Terminal Excise
duty. The deemed exports benefits to the sub-contractor
would be available to the extent of goods that are
manufactured and supplied by him or outsourced from
other manufacturers, for the value as indicated
in Appendix 12-A
