3.17.2

Ineligible Exports Categories / Sectors

For VKGUY, FMS, FPS (including MLFPS) and Status Holders Incentive Scrip, the following exports categories / sectors shall be ineligible for Duty Credit Scrip entitlement:

(i) EOUs / EHTPs / BTPs who are availing direct tax benefits / exemption;

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

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

(iv) Deemed Exports;

(v) Exports made by SEZ units or SEZ products exported through DTA units; and

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