| | | The following exports shall not be taken into account for calculation of export performance or for computation of entitlement under the scheme:
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| | | (a) | Export of imported goods covered under Para 2.35 of the Foreign Trade Policy or exports made through transshipment.
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| | | (b) | Export turnover of units operating under SEZ/EOU/EHTP/STPI/ BTP Schemes or products manufactured by them and exported through DTA units | |
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| | | (c) | Deemed exports (even when payments are received in Free Foreign Exchange and payment is made from EEFC account).
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| | | (e) | Rough, uncut and semi polished diamonds and other precious stones
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| | | (f) | Gold, silver, platinum and other precious metals in any form, including plain jewellery thereof. However exports of studded jewellery and any item as may be notified from time to time will be counted for the entitlement under the scheme.
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| | | (g) | Export performance made by one exporter on behalf of another exporter
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