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DGFT Foreign Trade Policy 3.8.2.2

3.8.2.2

Following exports shall not be taken into account for duty credit 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) Deemed Exports.

(c) Exports made by SEZs units and EOUs units.

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