This is an alternative to ARO. For this the duty free license holder intending to avail such facility may approach a bank for opening an inland L/C in favour of an indigenous supplier. Before this the bank will ensure that necessary bank guarantee or Letter of Undertaking has been executed by the license holder and endorsement to this effect has been made on the License. The indigenous supplier may supply the goods on the strength of L.C. opened in his favour . For the purpose of claiming Deemed Export benefits, an indigenous supplier shall produce the copy of the L/C together with a photocopy of the Duty Free License, duly endorsed by the bank concerned and the said documents shall for all purposes be deemed to be an ARO