No ACC would be imported or made by a foreign design plan..
IAC1 in CSL and follow on is already planned.
IAC2 will also be in Indian shipyard only. $12 Bn is an over estimation by an massive count.
If you remember we commissioned Rs 30 Crs for prelim design feasibility.. I think Russian design will not be considered.
As far as what i have is this,
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Its clear warships under point 2 will be made in India with Pvt sector.
Here is the acquisition plan as per reports what i have for estimation in different categories
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As you see uptill FY22E warships estimation is around $14.6 Bn so its technically impossible for a ACC acquisition of $12 Bn (inclusive of its air wing if i add it up as well)
The pvt sector major companies identified for these categories is a long list but notable names are
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Long term Indian Navy acquisition plan approximately researched are like this but its a bit older data (by a year or so) as compared to above snap.
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The estimation will vary at time of actual awarding of contract but thats in the nutshell.