Entitlement
3.10.2.2
Following exports shall not be taken into account for computation of entitlement.
(a) (i) Export of imported goods covered under Para 2.35 of FTP;
(ii) Exports through transshipment, meaning thereby thatexports originating in third country but transshipped through India;
b. Export turnover of SEZ units or SEZ products exported through DTA units; and
c. Deemed Exports.