3.8.2.1
Under the Scheme, exports of all eligible items (including the value added variants) are eligible for benefits as per Para 3.8.2 above provided they are specifically listed in Appendix-37A of Handbook of Procedures (Vol. I). Items which are restricted or prohibited for export under Schedule-2 of the Export Policy in the ITC (HS) Classification of Export and Import items shall not be eligible for any benefits under Para 3.8.2.