ISTISNA is an sales contract, in which the client orders to the manufacturer to manufacture, construct or make something according to the specifications provided. This is an exceptional to the Islamic rules because goods are not existing at the time of contract. This contract can not be made for natural goods.=Payments for the goods and commodities can be made in advance, in future at the time of delivery, or future delivery and future payments in installments.==Istisna can be used for financing the manufacture or construction of houses, plant, projects, and the building of bridges, roads and highways=