Date: 2015-04-08Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Govt, being satisfied that it is necessary in the public interest so to do, hereby exempts goods when imported into India against a duty credit scrip issued by the Regional Authority under the Merchandise Exports from India Scheme in accordance with paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy.
Executive Summary:
This notification, issued by the Ministry of Finance on April 8, 2015, exempts goods imported into India against a duty credit scrip issued under the Merchandise Exports from India Scheme from customs duties. The exemption is subject to specific conditions related to the types of goods exported, the ports of import and export, and registration and debiting of the scrip. It references Foreign Trade Policy 2015-2020.
Key Points / Main Content:
Exemption Details:
* Exempts goods imported against a duty credit scrip from customs duties and additional duties, as per the Customs Act, 1962.
* Duty credit scrip is issued by the Regional Authority under the Merchandise Exports from India Scheme, referencing paragraphs 3.04 and 3.05 of the Foreign Trade Policy.
Conditions for Exemption:
* The duty credit scrip must be issued against exports of notified goods or products to notified markets as listed in Appendix 3B of Foreign Trade Policy 2015-2020.
* For exports through e-commerce platforms (Appendix 3C), the maximum free on board value for duty credit calculation is Rs. 25,000 per consignment.
* Specific export categories or sectors listed in paragraph 3.06 of the Foreign Trade Policy are not eligible for export performance calculation.
* Imports and exports must occur through specified seaports, airports, inland container depots, or land customs stations as per Notification No. 16/2015-Customs, dated 01.04.2015, or a Special Economic Zone.
* E-commerce exports must occur through courier mode (Chennai, Mumbai, Delhi) or Foreign Post Offices (Chennai, Mumbai, New Delhi).
* The duty credit scrip must be registered with Customs Authority at the specified port.
* The scrip must be presented for debiting duties during clearance, considering prior debits under this exemption and other notifications.
* The scrip and imported goods are freely transferable.
* Importers can avail drawback of duty or CENVAT credit of additional duty against the amount debited in the scrip.
* Items listed in Appendix 3A of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020 are not eligible.
Definitions:
* "Capital goods" has the meaning defined in paragraph 9.08 of the Foreign Trade Policy.
* "Foreign Trade Policy" refers to the Foreign Trade Policy, 2015-2020, notification number 01/2015-2020, dated April 1, 2015, as amended.
* "Goods" include any inputs or goods including capital goods.
* "ITC HS" has the meaning defined in paragraph 9.27 of the Foreign Trade Policy.
* "Regional Authority" refers to the Director General of Foreign Trade or an authorized officer.
Ineligible Export Categories/Sectors:
* Lists export categories or sectors ineligible for duty credit scrip entitlement, including EOUs, EHTPs, BTPs, STPs availing direct tax benefits, supplies from DTA units to SEZ units, transshipments, deemed exports, restricted items, service exports, certain minerals, cereals, sugar, petroleum, milk and meat products, and exports by FTWZ units.
Impact Analysis:
Importers:
* Impact: Can import goods with exemption from customs duties using duty credit scrips, subject to conditions.
* Action Required: Ensure compliance with conditions, register scrips, and present them for debiting duties.
Exporters:
* Impact: Can potentially earn duty credit scrips for exports, reducing import costs.
* Action Required: Understand eligible goods and markets for exports, and comply with Foreign Trade Policy 2015-2020.
Customs Authorities:
* Impact: Responsible for registering scrips, debiting duties, and ensuring compliance with the notification.
* Action Required: Implement procedures for scrip registration and duty debiting, and monitor compliance.
Regional Authority (Director General of Foreign Trade):
* Impact: Issues duty credit scrips.
* Action Required: Ensure scrips are issued in accordance with the policy and regulations.
Key Entities Referenced
Customs Act, 1962: An act of the Indian Parliament to consolidate and amend the law relating to customs.
Merchandise Exports from India Scheme: A scheme to promote merchandise exports from India.
Foreign Trade Policy 2015-2020: The Foreign Trade Policy of India for the period 2015-2020.
Customs Tariff Act, 1975: An act of the Indian Parliament to provide for the imposition of customs duties.
Special Economic Zones Act, 2005: An act of the Indian Parliament to provide for the establishment, development and management of the special economic zones for the promotion of exports.
Chennai, Tamil Nadu: A metropolitan city in the state of Tamil Nadu, India, serving as a key location for exports and imports via airports and Foreign Post Offices.
Mumbai, Maharashtra: A metropolitan city in the state of Maharashtra, India, serving as a key location for exports and imports via airports and Foreign Post Offices.
Delhi, Delhi: A metropolitan city and union territory in India, serving as a key location for exports and imports via airports and Foreign Post Offices.
jftLVªh laö Mhö ,yö&33004@99 REGD. NO. D. L.-33004/99
vlk/kj.k
EXTRAORDINARY
Hkkx II—[k.M 3—mi&[k.M (i)
PART II—Section 3—Sub-section (i)
izkf/dkj ls izdkf'kr
PUBLISHED BY AUTHORITY
la - 214 ] ubZ fnYyh] cq/okj] vizSy 8] 2015@pS=k 18] 1937
No. 214] NEW DELHI, WEDNESDAY, APRIL 8, 2015/CHAITRA 18, 1937
(cid:1)(cid:1)(cid:1)(cid:1)ववववतततततत तत ्््् ममममंऽंऽंऽंऽााााललललयययय
(ररररााााजजजजसससस वव वव ्््् (cid:1)(cid:1)(cid:1)(cid:1)ववववभभभभाााागगगग)
अअअअििििधधधधससससूूचचूूचचननननाााा
नई (cid:24)दल ल् ी, 8 अूैल, 2015
ससससंं.ंं 22224444/2015555 – सीमा----शु%क
ससससाााा.ककककाााा.ििििनननन. 222266669999(अअअअ).ÑÑÑÑसीमा शु%क अिधिनयम 1962 (1962 का 52 ) क* धारा 25 क* उपधारा (1) -ारा
ूद. श(cid:1)/य0 का ूयोग करते हुए, क5ि सरकार इस बात से संतुष ट ् होने पर (cid:24)क ऐसा करना लोक(cid:24)हत म5
आवँयक है, एत>-ारा (cid:1)वदेश ?यापार नीित के पैरा 3.05 के साथ प(cid:24)ठत पैरा 3.04 के अनुसार भारतीय
योजना के तहत वाEणGय -वःत ु िनयातI के अतं गतI Jेऽीय ूािधकारK -ारा जारK शु%क जमा पचL (यहा ं इसके
बाद उ/ पचL कहK जाएगी) के एवज म5 जब वःतुए ं भारत म5 आयात क* जाती हैa तो उनको िनMनिलEखत से
छू ट ूदान करती है,Ñ
(क) संपूण I सीमा शु%क जो (cid:24)क सीमा शु%क टैPरफ अिधिनयम, 1975 (1975 का 51) (यहा ं इसके
बाद उ/ सीमा शु%क टैPरफ अिधिनयम कहा जायेगा) क* पहली अनुसूची के अतं गतI उन पर लगाया
जाने योRय होता है; और
(ख) संपूण I अितPर/ शु%क जो (cid:24)क उ/ सीमा शु%क टैPरफ अिधिनयम क* धारा 3 के अतं गतI उन पर
लगाया जाने योRय होता है।
2. यह छू ट िनम न् िलEखत शतV के अधीन होगी, नामश:Ñ
1605 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(1) यह (cid:24)क उ/ पचL म5 शु%क तब जमा (cid:24)कया जाता हैÑ
(क) जब (cid:1)वदेश ?यापार नीित 2015-2020 के पPरिशZ0 तथा आयात िनयातI ूपऽ0 के
पPरिशZ 3ख म5 सूचीब[ अिधसूिचत बाजार0 को अिधसूिचत वःतुए ं या उ\पाद0 का िनयातI
(cid:24)कया जाता है;
(ख) जब ई-कॉमस I मंच के माध य् म से (cid:1)वदेश ?यापार नीित 2015-2020 के पPरिशZ0 तथा
आयात िनयातI ूपऽ0 के पPरिशZ 3ग म5 सूचीब[ अिधसूिचत वःतुओ ं या उ\पाद0 का िनयातI
(cid:24)कया जाता है। ऐसे मामल0 म5 शु%क जमा रािश क* गणना के िलए ूित परेषण एफ ओ बी
मूल य् 25,000 _पए से अिधक नहK ंली जायेगी;
(2) यह (cid:24)क (cid:1)वदेश ?यापार नीित के पैरामाफ 3.06 म5 (cid:1)विन(cid:24)दIZ और यहाँ पर सलं Rन
a
सारणी म े सचू ीब[ िनयातI ौEे णय0 या Jेऽ0 को िनयातI िनंपादन या इस योजना के अतं गतI
पाऽता क* गणना के िलए नहKं िगना जाएगा:
(3) यह (cid:24)क आयात और िनयातI उन समुिK बंदरगाह0, (cid:1)वमानप.न0 अथवा इनलeड कंटेनर (cid:24)डपो
के माgयम से अथवा उन भ-ू सीमा शु%क ःटेशन0 के जPरए से Eजनका उ%लेख (cid:24)दनांक 1 अूैल, 2015
क* अिधसूचना संhया 16/2015 -सीमा -शु%क क* सारणी 2 म5 (cid:24)कया गया है अथवा (cid:1)वशेष आिथकI
Jेऽ अिधिनयम, 2005 (2005 का 28) क* धारा 4 के अतगतI अिधसूिचत (cid:1)वशेष आिथकI जोन के
माgयम से (cid:24)कए जाते हe:
बशत i (cid:24)क सीमा शु%क आयु/ अपने Jेऽािधकार के अतं गतI (cid:1)वशेष आदेश -ारा अथवा
सावजI िनक नो(cid:24)टस -ारा और उनके -ारा यथा (cid:1)विन(cid:24)दIZ शतV के अधीन (cid:24)कसी अjय समुिK बंदरगाk,
(cid:1)वमानप.न, इनलeड कंटेनर (cid:24)डपो अथवा भ ू सीमा शु%क ःटेशन के माgयम से आयात और िनयातI क*
अनुमित ूदान कर सकते हe:
बशत i आगे यह (cid:24)क ई-कॉमस I मंच के माg यम से लेन-देन (cid:24)कए जाने वाले (cid:1)वदेश
?यापार नीित 2015-2020 के पPरिशZ0 तथा आयात िनयातI ूपऽ0 के पPरिशZ 3ग म5 सचू ीब[
अिधसूिचत वःतुओ ं या उ\पाद0 का िनयातI चेj नई, मुM बई या (cid:24)द% ली म5 Eः थत (cid:1)वमानप.न0
से कोPरयर माgयम के -ारा या चेj नई, मुM बई या नई (cid:24)द% ली म5 Eः थत (cid:1)वदेशी डाक खान0 के
माgयम से (cid:24)कया जाता है;
f
(4) यह (cid:24)क उ/ पचL, उ/ पचL पर उ %लEखत पंजीकरण प\ तन पर सीमाशु%क ूािधकारK
के यहां पंजीकृत है;
(5) यह (cid:24)क उ/ पचL माल पर लगने वाली mयूटK के डे(cid:1)बट हेतु िनकासी के समय उपयु/
सीमाशु%क् अिधकारK के समJ ूःतुत क* जाएगी तथा उपयु/ सीमाशु%क् अिधकारK इस छू ट
के अतं गतI पहले हK डे(cid:1)बट क* गई रािश तथा अिधसूचना सं 20/2015 - क5िKय उ\पाद शु%क
(cid:24)दनांक 08.04.2015 तथा अिधसूचना सं 10/2015 - सेवा कर (cid:24)दनांक 08.04.2015 के तहत¹Hkkx IIµ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 3
डे(cid:1)बट क* गई रािश को gया्न म5 रखते हुए इस छू ट के (cid:1)बना , माल पर लगने वाली mयूटK
डे(cid:1)बट करेगा;
(6) यह (cid:24)क उ/ पचL और वःतुए ं जो इसके अjतगतI आयात क* गई हe वह मु/ _प से
हःतांतरणीय ह0गी;
(7) जहा ं आयातकता I उ/ सीमाशुल क् टैPरफ अिधिनयम क* धारा
3
के अतं गतI लगने वाल े
vfrfjDr llllhhhheeeekkkk’’’’kkkkqqYYqqYYdddd
से छू ट का दावा नहK ं करता है तो उसे संबंिधत
llllhhhheeeekkkk’’’’kkkkqqYYqqYYdddd
क* अितPर/ शु%क क*
संगणना हेत ुउ/ शु%क से छू ट का लाभ नहK ंलेने वाला माना जाएगा;
(8) यह (cid:24)क आयातकता I को उ/ पचL म5 से डे(cid:1)बट क* गई रािश के एवज म5 उ/ सीमाशु%क टैPरफ
अिधिनयम क* ूथम अनुसूची के तहत उस पर लगने वाली सीमाशु%क के ूितअदायगी क*
हकदारK होगी;
(9) यह (cid:24)क आयातकता I को उ/ पचL म5 से डे(cid:1)बट क* गई रािश के एवज म5 उ/ सीमाशु%क टैPरफ
अिधिनयम क* धारा
3
के अतं गतI लगने वाली
vvvvffffrrrrjjjjDDDDrrrr
mयूटK के ूितअदायगी अथवा सेनवेट बे(cid:24)डट क*
हकदारK होगी;
(10) यह (cid:24)क इस अिधसूचना के अतं गतI उन मद0 को लाभ
mmmmiiiiyyyyCCCC////kkkk
नहK ं होगा
ffffttttUUUUggggsasa sasa
(cid:1)वदेश ?यापार
नीित 2015-2020 के पPरिशZ0 तथा आयात िनयातI ूपऽ0 के
iiiiffffjjjjffff’’’’kkkk””””VVVV 3
क म5 सूचीब[ (cid:24)कया गया है।
LLLLiiii””””VVVVhhhhddddjjjj....kkkk
.- इस अिधसचू ना म 5 Ð
(I) ''पूंजीगत वःतुओ'ं' का वहK अथ I है जो (cid:24)क (cid:1)वदेश ?यापार नीित के पैरा 9.08 म5
(cid:24)दया गया है;
(II) “(cid:1)वदेश ?यापार नीित'' से अिभूाय (cid:1)वदेश ?यापर नीित, 2015-2020 से है Eजसका ूकाशन
भारत सरकार, वाEणGय और उsोग मंऽालय ने अिधसूचना संhया 01/2015-2020, (cid:24)दनांक
1 अूैल, 2015 समय-समय पर यथा संशोिधत, के -ारा (cid:24)कया है;
(III) ''वःतुओ'ं' का अथ I ऐसे (cid:24)कसी िन(cid:1)व(cid:1)Zयां या वःतओु ं से है Eजसम5 पूंजीगत माल भी
शािमल है।
(IV) ÔÕआईटKसी (एचएस)ÕÕ का वहK अथ I है जैसा(cid:24)क (cid:1)वदेश ? यापार नीित के पैरा 9.27 म5
िनयत (cid:24)कया गया है।
(V) “Jेऽीय ूािधकारK'' से अिभूाय उस (cid:1)वदेश ?यापार महािनदेशक से है Eजसक* िनयु/ (cid:1)वदेश
? यापार ((cid:1)वकास एवं (cid:1)विनयमन) अिधिनयम, 1992 (1992 का 22) क* धारा 6 के
अतं गतI क* गई है या ऐसे अिधकारK से है Eजसे उसके -ारा इस अिधिनयम के अतं गतI
ूािधकार ूदान करने के िलए ूािधकृत (cid:24)कया गया हो।
सारणी4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
शु(cid:3)क जमा पच(cid:7) क(cid:8) पा(cid:10)ता के िलए अयो(cid:15)य िनया(cid:18)त (cid:19)णे ीआ ं/(cid:25)े(cid:10)
i िनया(cid:18)तो(cid:26)मुखी इकाइय(cid:30)/ ई एच टी पी/बी टी पी/एस टी पी जो $%य(cid:25) कर लाभ/छूट उठा रह ेह,;
ii एस ई जेड इकाइय(cid:30) को डी टी ए इकाइय(cid:30) -ारा आपू/त;
iii आयाितत व1तु2 का िनया(cid:18)त जो िवदशे 3ापार नीित के पैरा 2.46 के अंतग(cid:18)त आते हैa;
iv पैरानौका$ेषण के ज8रए िनया(cid:18)त इसका अथ (cid:18)ह ै:क िनयात(cid:18) का उदगम :कसी तृतीय दशे म ;<आ ह ैपर पारनौका$ेषण भारत
के ज8रए <आ है;
v मा(cid:26)य िनया(cid:18)त;
vi एस ई जेड/ िनया(cid:18)तो(cid:26)मुखी इकाइय(cid:30)/ ई एच टी पी/बी टी पी/ एफ टी ड>लू जेड उ%पाद जो डी टी ए इकाbय(cid:30) -ारा िनया(cid:18)त
:कए जाते ह;,
vii मद ेजो िनया(cid:18)त नीित म ;आई टी सी (एच एस) क(cid:8) अनुसूची-2 के अतग(cid:18)त िनया(cid:18)त के िलए $ितबंिधत या िनिषB ह ैजब तक
िवदशे 3ापार नीित 2015-2020 के प8रिशC(cid:30) तथा आयात िनया(cid:18)त $प(cid:10)(cid:30) के प8रिशC 3ख म; िविशC Dप से िविनEदC न
:कया गया हो;
viii सेवा िनया(cid:18)त;
ix लाल चंदन और समुF तट क(cid:8) रेत;
x िनया(cid:18)त mRikn जो :क (cid:26) यनू तम िनया(cid:18)त मू(cid:3) य या िनया(cid:18)त शु(cid:3)क के अधीन है;
xi हीरा, सोना, चादी, G ले8टनम, सामा(cid:26) य और जfMत+ आभूषण सिहत :कसी भी Dप म; अ(cid:26)य क(cid:8)मती धात ु तथा अ(cid:26)य क(cid:8)मती
एवम अध(cid:18) क(cid:8)मती रH;
xii सभी $कार के और सभी Dप(cid:30) म ;अय1 क एवं सांF;
xiii सभी $कार के अनाज;
xiv सभी $कार क(cid:8) और सभी Dप म ;चीनी;
xv सभी $कार और सभी संDपण(cid:30) म ;कI चा/ पेJोिलयम तेल तथा कIच ा/ $ाथिमक और आधारभूत उ%प ाद;
xvi द(cid:15)ु ध तथा द(cid:15)ु ध उ% पाद(cid:30) का िनया(cid:18)त;
xvii मांस तथा मांस उ% पाद(cid:30) का िनयात(cid:18) ;
xviii उ% पाद िजनम ;क(cid:8)मती धातु/ हीरे का $योग :कया गया है या व1त ुएं िजनम ;क(cid:8)मती नग tfMr+ होते ह,; और
xix एफ टी ड>ल ूजेड क(cid:8) इकाइय(cid:30) -ारा :कए गए िनया(cid:18)त.
[फा. स.ं 605/55/2014-डK बी के]
संजय कुमार, अवर सिचव
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 8th April, 2015
No. 24 / 2015–Customs
G.S.R. 269(E).—In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts
goods when imported into India against a duty credit scrip issued by the Regional Authority under the Merchandise
Exports from India Scheme in accordance with paragraph 3.04 read with paragraph 3.05 of the Foreign Trade Policy
(hereinafter referred to as the said scrip) from,—¹Hkkx IIµ[k.M 3 (i)º Hkkjr dk jkti=k % vlk/kj.k 5
(a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975
(51 of 1975) (hereinafter referred to as said Customs Tariff Act); and
(b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act.
2. The exemption shall be subject to the following conditions, namely :-
(1) that the duty credit in the said scrip is issued -
(a) against exports of notified goods or products to notified markets as listed in Appendix 3B of
Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020;
(b) against exports of notified goods or products transacted through e-commerce platform as
listed in Appendix 3C of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020. In
such cases the maximum free on board value, for calculation of duty credit amount, shall not exceed
Rs.25,000 per consignment;
(2) that the export categories or sectors specified in paragraph 3.06 of the Foreign Trade Policy and listed
in Table annexed hereto shall not be counted for calculation of export performance or for computation of
entitlement under the scheme;
(3) that the imports and exports are undertaken through the seaports, airports or through the inland
container depots or through the land customs stations as mentioned in the Table 2 annexed to the Notification
No. 16/2015- Customs dated 01.04.2015 or a Special Economic Zone notified under section 4 of the Special
Economic Zones Act, 2005 (28 of 2005):
Provided that the Commissioner of Customs may within the jurisdiction, by special order, or by a
Public Notice, and subject to such conditions as may be specified by him, permit import and export through any
other sea-port, airport, inland container depot or through any land customs station:
Provided further that the exports of notified goods or products transacted through e-commerce platform
as listed in Appendix 3C of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020 are
undertaken either through the courier mode from airports at Chennai, Mumbai or Delhi or through the Foreign
Post Offices at Chennai, Mumbai or New Delhi;
(4) that the said scrip is registered with the Customs Authority at the port of registration specified on the
said scrip;
(5) that the said scrip is produced before the proper officer of customs at the time of clearance for debit of
the duties leviable on the goods and the proper officer of customs taking into account the debits already made
under this exemption and debits made under the notification Nos. 20/ 2015 - Central Excise, dated the 8th April,
2015 and 10/ 2015 -Service Tax, dated the 8th April, 2015, shall debit the duties leviable on the goods, but for
this exemption;
(6) that the said scrip and goods imported against it shall be freely transferable;
(7) that where the importer does not claim exemption from the additional duty of customs leviable under
section 3 of the said Customs Tariff Act, he shall be deemed not to have availed the exemption from the said
duty for the purpose of calculation of the said additional duty of customs;
(8) that the importer shall be entitled to avail of the drawback of the duty of customs leviable under the
First Schedule to the said Customs Tariff Act against the amount debited in the said scrip;
(9) that the importer shall be entitled to avail drawback or CENVAT credit of additional duty leviable
under section 3 of the said Customs Tariff Act against the amount debited in the said scrip;
(10) that the benefit under this notification shall not be available to the items listed in Appendix 3A of
Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-2020.
Explanation. - In this notification -
(I) "Capital goods" has the same meaning as assigned to it in paragraph 9.08 of the Foreign Trade Policy;6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(II) "Foreign Trade Policy" means the Foreign Trade Policy, 2015-2020, published by the Government of India
in the Ministry of Commerce and Industry notification number 01/2015-2020, dated the 1st April 2015 as
amended from time to time;
(III) "Goods" means any inputs or goods including capital goods;
(IV) “ITC (HS)” has the same meaning as assigned to it in paragraph 9.27 of the Foreign Trade Policy;
(V) “Regional Authority” means the Director General of Foreign Trade appointed under section 6 of the Foreign
Trade (Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant an
authorisation including a duty credit scrip under the said Act.
TABLE
Export categories or sectors ineligible for duty credit scrip entitlement
i EOUs / EHTPs / BTPs /STPs who are availing direct tax benefits / exemption;
ii Supplies made from DTA units to SEZ units;
iii Export of imported goods covered under Para 2.46 of FTP;
iv Exports through transshipment, meaning thereby that exports originating in third country but transshipped
through India;
v Deemed Exports;
vi SEZ/EOU/EHTP/BPT/FTWZ products exported through DTA units;
vii Items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS), unless
specifically notified in Appendix 3B of Appendices and Aayat Niryat Forms of Foreign Trade Policy 2015-
2020;
viii Service Export;
ix Red sanders and beach sand;
x Export product which are subject to Minimum export price or export duty;
xi Diamond, Gold, Silver, Platinum, other precious metal in any form including plain and studded jewellery and
other precious and semi-precious stones;
xii Ores and concentrates of all types and in all formations;
xiii Cereals of all types;
xiv Sugar of all types and all forms;
xv Crude/ petroleum oil and crude/primary and base products of all types and all formulations;
xvi Export of milk and milk products;
xvii Export of Meat and Meat products;
xviii Products wherein precious metal/diamond are used or Articles which are studded with precious stones; and
xix Exports made by units in FTWZ.
[F. No. 605/55/2014-DBK]
SANJAY KUMAR, Under Secy.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.