4.2.2
DFRC may be issued in respect of exports for which payments are received in non-convertible currency. Such exports shall, however, be subject to value addition and conditions as specified in Appendix-32 of Handbook (Vol.1).
DFRC may also be issued for supplies effected under paragraph 8.2 of the Policy. DFRC may also be issued for supplies made to SEZs
(Last sentence has been added vide
NTF. NO. 18/2004, DT. 18/01/2005)