Entitlement

3.10.2

Exports of notified products (as in Appendix 37D of HBP v1) to all countries (including SEZ units) shall be entitled for Duty Credit scrip equivalent to 1.25% of FOB value of exports for each licensing year commencing from 1st April, 2006.

However, for exports made w.e.f. 1.4.2008, Toys and Sports Goods as detailed in Table 2 of Appendix 37D shall be entitled to duty credit scrip equivalent to 6.25% of FOB value of exports. Further, for exports made w.e.f. 1.4.2008, High Value Added Manufactured goods, as notified in Table 9 of Appendix 37D, shall be entitled to duty credit scrip eqivelent to 2.5% of FOB value of exports.

However, New additional products notified / clarified in Appendix 37D of HBP v1 shall be entitled for Duty Credit scrip on exports w.e.f 1.4.2008.

However, special product(s)/sector(s), having high labour intensity, covered under Table 13 of Appendix 37D, shall be granted duty credit scrip equivalent to 5% of FOB value of exports., Admissible date of export for special product(s) / sector (s) shall also be notified in Table 13 of Appendix 37D of HBP v1.

(Above sub para has been added vide NTF. NO. 88/2008, DT. 26/02/2009)