q 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 14-B. In respect of supplies made by sub-contractor to the main contractor under paragraph 10.2 (d) (e) (f) (g) and (i), the main contractor may make payment to the sub-contractor and issue payment certificate in the form given in Appendix-14 B as form 1-C. 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 14-A.

While entertaining the claim of sub-contractor, the sub-contractor would be required to submit a copy of payment certificate issued by project authority to the main contractor for supplies as well as payment certified from the main contractor indicating receipt of payment from main contractor to the extent supplies affected by sub-contractor through banking channel, in addition to other prescribed documents