Following categories of supply of goods by main / sub- contractors shall be __regarded as "Deemed Exports":

Supply of goods against Advance Authorisation/ Advance Authorisation for annual requirement / DFIA;
Supply of goods to EOU / STP / EHTP / BTP;
Supply of capital goods to EPCG Authorisation holders;

(i) Supply of goods to projects financed by multilateral or bilateral Agencies / Funds as notified by Department of Economic Affairs (DEA), MoF under International Competitive Bidding (ICB) in accordance with procedures of those Agencies / Funds, where legal agreements provide for tender evaluation without including customs duty;

(ii) Supply and installation of goods and equipment (single responsibility of turnkey contracts) to projects financed by multilateral or bilateral Agencies / Funds as notified by DEA, MoF under ICB, in accordance with procedures of those Agencies ! Funds, which bids may have been invited and evaluated on the basis of Delivered Duty Paid (DDP) prices for goods manufactured abroad.

(iii) A list of such Agencies/Funds, as notified by DEA, MoF, is given. Appendix 13 of HBP, Vol. I;

Deleted;
(i) Supply of goods to any project or purpose in respect of which MoF, by notification No. 50/2017-Customs dated 30.06.17 (earlier Notification No.21/2002-Custom dated 1.3.2002), as amended' from time to time, permits import of such goods at zero customs, duty subject to conditions specified in this Notification.

(ii) Benefits of deemed exports shall be available only if the supply is made under procedure of ICB. However, in regard to mega power projects, the requirement of ICB would not be mandatory, if the requisite quantum of power has been tied up through tariff based competitive bidding or if the project has been awarded through' tariff based competitive bidding. Supply of goods required for, setting up of any mega power project as specified in S.No, 507 of DoR Notification No. 50/2017- Customs dated 30.06.17, as amended, shall be eligible for deemed export benefits as mentioned in paragraph 8.3(a), (b) and (c) of FTP, whichever applicable, if such mega power project complies with the threshold generation capacity specified in Customs Notification.

BENEFITS FOR DEEMED EXPORTS
Deemed exports shall be eligible for any / all of following benefits in respect of manufacture and supply of goods qualifying as deemed exports subject to terms and conditions as in HBP and ATI-7A

Advance Authorisation/ Advance Authorisation for annual requirement/ DFIA. Deemed Export Drawback. Refund of terminal excise duty will be given if exemption is not available. Exemption from TED is available to the following categories of supplies: Supplies against ICB;

(ii) Supplies of intermediate goods, against invalidation letter, made by an Advance Authorisation holder to another Advance Authorisation holder; and

(iii) Supplies of goods by DTA unit to EOU / EHTP / STP / BTP unit Thus such categories of supply which are exempt ab initio will not be eligible to receive refund of TED.