(a) Supplies under category mentioned in paragraphs 10.2 (e) of the Policy shall be for the plants being set up at Kakinnada, Gadepan, Babrala and Shahjahanpur and those which may have been set up or expanded/ revamped/ retrofitted/ modernised during the Eighth Plan period, provided such supplies are made under the procedure of International Competitive Bidding. Supplies of capital goods (excluding office machines howsoever described) and spares upto 10% of the FOR value of such capital goods alone shall be eligible for the deemed export benefits.

(b) The benefit of deemed exports shall also be available in respect of supplies of capital goods and spares to fertilizer plants which are set up or expanded/ revamped/ retrofitted/ modernised during the Ninth Plan provided such supplies are made under the procedure of International Competitive Bidding, without reference to bid evaluation methodology. The domestic supplier, under paragraph 10.2(e) of the Policy, shall be eligible for the benefits listed in paragraphs 10.3(a) and (b) of the Policy.