3.10.2.2

The following exports shall not be taken into account for calculation of export performance or for computation of entitlement under the scheme:

a. Export of imported goods covered under Para 2.35 of the Foreign Trade Policy or exports made through transshipment.

b. Exports turnover of units operating under SEZ Scheme and 100% EOU Scheme or products manufactured by them and exported through DTA units.

c. Deemed Exports.