Entitlement

3.8.2.2

Following exports shall not be taken into account for Duty Credit scrip entitlement.

(a) (i) Export of imported goods covered under Para 2.35 of FTP;

(ii) Exports through transshipment, meaning thereby that exports originating in third country but transshipped through India;

(b) Deemed Exports;

(c) Exports made by SEZ units; and

(d) Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS).