Deemed exports: eligibility extended to suppliers to specified fertilizer, power and refinery projects with conditional brand-rate claims. Amendments extend deemed export benefits to suppliers to fertiliser plants spilled into the Tenth Plan and condition deemed export eligibility on zero-duty import permission under the customs notification. Capital goods and spares supplied to power projects qualify where international competitive bidding was followed at IPP/EPC stage. New refineries carried into the Tenth Plan qualify for benefits for specified listed goods. The drawback and terminal excise duty refund procedure permits fixation of a brand rate where industry rates are unavailable or inadequate, with applications to regional licensing authorities or Development Commissioners of SEZs and applicability of late cut and supplementary claim provisions.