Nabha Power Limited v. Punjab State Power Corporation Limited 2025 INSC 1002 - Foreign Trade Policy - Deemed Export Benefits
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Foreign Trade Policy 2009-2014 -Five essential prerequisites that ought to be satisfied in order to be eligible for the deemed export benefit(s): (i) The claim for Deemed Export Benefits relates exclusively to “goods” and is inapplicable to any other thing which is not “goods”. Such goods, though supplied, do not physically exit the territorial boundaries of the country. (ii) The goods to be supplied must be “manufactured in India”. (iii) There must be an act constituting “supply of goods” to the power projects for the project to claim Deemed Export Benefits. (iv) The act of “supply of goods” is either by the main contractor and/or the sub-contractor to the concerned power project. (v) The supply is undertaken strictly in accordance with the procedural framework prescribed under ICB. (Para 57)
Case Info
Case Name and Neutral Citation
- Case Name: Nabha Power Limited v. Punjab State Power Corporation Limited & Others
- Neutral Citation: 2025 INSC 1002
Coram
- Coram:
- Hon’ble Mr. Justice B. R. Gavai (CJI)
- Hon’ble Mr. Justice Augustine George Masih
Judgment Date
- Date of Judgment: August 19, 2025
Caselaws and Citations Referred
- Shivshankara and Another v. H.P. Vedavyasa Char
- Citation: (2023) 13 SCC 1
- Haryana Power Purchase Centre v. Sasan Power Limited and Others
- Citation: (2024) 1 SCC 247
- GMR Warora Energy Limited v. Central Electricity Regulatory Commission (CERC) and Others
- Citation: (2023) 10 SCC 401
- Nabha Power Limited and Another v. Punjab State Power Corporation Limited and Another
- Citation: (2025) 5 SCC 353
- Nabha Power Limited (NPL) v. Punjab State Power Corporation Limited (PSPCL) and Another
- Citation: (2018) 11 SCC 508
- Babu Verghese and Others v. Bar Council of Kerala and Others
- Citation: (1999) 3 SCC 422
- Vadilal Chemicals Ltd. v. State of A.P. and Others
- Citation: (2005) 6 SCC 292
- MSCO. Pvt. Ltd. v. Union of India and Others
- Citation: (1985) 1 SCC 51
- Trutuf Safety Glass Industries v. Commissioner of Sales Tax, U.P.
- Citation: (2007) 7 SCC 242
- P.C. Cheriyan v. Mst. Barfi Devi
- Citation: (1980) 2 SCC 461
- Quality Steel Tubes (P) Ltd v. Collector of Central Excise, U.P.
- Citation: (1995) 2 SCC 372
- Union of India and Another v. Delhi Cloth and General Mills Co. Ltd.
- Citation: 1962 SCC OnLine SC 148
- Collector of Central Excise, Baroda v. Ambalal Sarabhai Enterprises (P) Ltd.
- Citation: (1989) 4 SCC 112
- Union Carbide India Limited v. Union of India and Others
- Citation: (1986) 2 SCC 547
- India Cine Agencies v. Commissioner of Income Tax, Madras
- Citation: (2008) 17 SCC 385
- Commissioner of Income Tax, Orissa and Others v. M/s N.C. Budharaja and Company and Others
- Citation: 1994 Supp (1) SCC 280
- Commissioner of Income-Tax v. Geo Tech Foundation & Constructions
- Citation: (2000) 241 ITR 90 : 1999 SCC OnLine Ker 341
- Moti Laminates Pvt. Ltd. and Others v. Collector of Central Excise, Ahmedabad
- Citation: (1995) 3 SCC 23
- Bhor Industries Limited, Bombay v. Collector of Central Excise, Bombay
- Citation: (1989) 1 SCC 602
- Hindustan Polymers v. Collector of Central Excise
- Citation: (1989) 4 SCC 323
Statutes / Laws Referred
- Electricity Act, 2003
- Foreign Trade (Development & Regulation) Act, 1992
- Foreign Trade Policy 2009-2014
- Mega Power Policy, 2006
- Customs Act, 1962
- Central Excise Act, 1944
- General Clauses Act, 1897
- Income Tax Act, 1961
- Sale of Goods Act, 1930
- Relevant Notifications:
- Notification No. 21/2002-Customs dated 01.03.2002
- Notification Nos. 91/2009-Cus dated 11.12.2009
- Notification No. 92/2009-Cus dated 14.12.2009
- DGFT Public Notices dated 27.04.2011 and 28.04.2011
