4.55

Ineligible Supplies/ Items/Categories under the Scheme

: The following categories of exports/ exporters shall not be eligible for rebate under RoDTEP Scheme:

i. Export of imported goods covered under paragraph 2.46 of FTP

ii. Exports through trans-shipment, meaning thereby exports that are originating in third country but trans-shipped through India

iii. Export products which are subject to Minimum export price or export duty

iv. Products which are restricted for export under Schedule-2 of Export Policy in ITC (HS)

v. Products which are prohibited for export under Schedule-2 of Export Policy in ITC (HS).

vi. Deemed Exports

vii. Supplies of products manufactured by DTA units to SEZ/FTWZ units

viii. Products manufactured in EHTP and BTP

ix. Products manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962)

x. Products manufactured or exported in discharge of export obligation against an Advance Authorization or Duty Free Import Authorization or Special Advance Authorization issued under a duty exemption scheme of relevant Foreign Trade Policy

xi. Products manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit (EOU) in terms of the provisions of the Foreign Trade Policy

xii. Products manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones

xiii. Products manufactured or exported availing the benefit of the Notification No. 32/1997-Customs dated 1st April, 1997.

xiv. Exports for which electronic documentation in ICEGATE EDI has not been generated/ Exports from non-EDI ports

xv. Goods which have been taken into use after manufacture
 

(Above Para 4.55 has been inserted vide NOTIFICATION NO. 19/2021, DT. 17/08/2021)