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    <title>Supreme Court on FTP–PPA interface: Power plant not “goods”</title>
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    <description>Deemed-export benefits under FTP Chapter Eight apply only to supply of goods manufactured in India under ICB procedures; an on site assembled thermal power plant is an immovable integrated asset and does not qualify as goods, and procurement via related entities or through tariff based developer selection does not satisfy the FTP&#039;s ICB requirement, thereby negating entitlement to Para 8.3 benefits.</description>
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      <description>Deemed-export benefits under FTP Chapter Eight apply only to supply of goods manufactured in India under ICB procedures; an on site assembled thermal power plant is an immovable integrated asset and does not qualify as goods, and procurement via related entities or through tariff based developer selection does not satisfy the FTP&#039;s ICB requirement, thereby negating entitlement to Para 8.3 benefits.</description>
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