3.17.2
- Document type
- Policy
- Reference no.
- 00
- Dated
Ineligible Exports Categories /Sectors
Ineligible Exports Categories /Sectors
3.17.2
For VKGUY, FMS, FPS (including MLFPS) and Status Holders Incentive Scrip, the following exports categories /sectors shall be ineligible for Duty Credit Scrip entitlement:
(i) EOUs / EHTPs / BTPs who are availing direct tax benefits / exemption;
(ii) Export of imported goods covered under Para 2.35 of FTP;
(iii) Exports through transshipment, meaning thereby that exports originating in third country but transshipped through India;
(iv) Deemed Exports;
(v) Exports made by SEZ units or SEZ products exported through DTA units; and
(vi) Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS).