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2015 (10) TMI 2615 - HC - CustomsAdvance Authorisation scheme - issuance of Export Obligation Discharge Certificate - denial on the ground that petitioner does not satisfy third condition namely, ‘imported goods shall be manufactured in India’ - Held that: - ‘Deemed Exports’ benefit for non-mega power project would be available for supply of capital goods if the categories of supply of goods by main/sub-contractors as mentioned in Paras 8.2(a) to 8.2(g), provided ‘goods are manufactured in India’. In the case on hand, capital goods like Turbine, Generators, etc., have been imported and as such, they have been installed in the power project - Since export policy having been brought for import substitution and if the project authorities were to import the same, then said project authority cannot be heard to contend that imports substitution has taken place. From facts on hand, it is explicitly clear that the goods imported under advance authorisation licence have been supplied as such to the project and they have not been manufactured in India and as such, these goods as ‘capital goods’ would not be entitled for exemption under advance authorisation. Petition dismissed - decided against petitioner.
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