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<h1>Deemed export benefits: non-mega power projects eligible only for Advance Authorisation benefits; mega projects retain broader eligibility.</h1> Paragraph 8.4.4(iv) of the FTP is amended so suppliers to non-mega power projects are entitled to deemed export benefits only under paragraph 8.3(a) (Advance Authorisation/Advance Authorisation for annual requirement/DFIA). Supply of capital goods and spares up to 10% FOR value to power projects is eligible for deemed export benefits where ICB was followed at IPP/EPC stage; ICB is not mandatory for mega projects if power is tied up or awarded through tariff based competitive bidding. Deemed export benefits also apply to renovation, modernization and eligible mega project setup/expansion subject to Customs Notification thresholds.