4.55 — Ineligible Supplies/ Items/Categories under the Scheme

The following categories of exports/ exporters shall not be eligible for rebate under RoDTEP Scheme:

• i. Export of imported goods covered under paragraph 2.46 of FTP.

• ii. Exports through trans-shipment, meaning thereby exports that are originating in third country but transshipped through India.

• iii. Export products which are subject to Minimum export price or export duty.

• iv. Products which are restricted for export under Schedule-2 of Export Policy in ITC (HS).

• v. Products which are prohibited for export under Schedule-2 of Export Policy in ITC (HS).

• vi. Deemed Exports.

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Foreign Trade Policy 2023

• vii. Supplies of products manufactured by DTA units to SEZ/FTWZ units.

• viii. Products manufactured in EHTP and BTP.

• ix. Products manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962).

• x. Products manufactured or exported in discharge of export obligation against an Advance Authorisation or Duty Free Import Authorization or Special Advance Authorisation issued under a duty exemption scheme of relevant Foreign Trade Policy.

• xi. Products manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit (EOU) in terms of the provisions of the Foreign Trade Policy.

• xii. Products manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones.

• xiii. Products manufactured or exported availing the benefit of the Notification No. 32/1997-Customs dated 1st April, 1997.

• xiv. Exports for which electronic documentation in ICEGATE EDI has not been generated/ Exports from non-EDI ports.

• xv. Goods which have been taken into use after manufacture.

• 4.55 A Government, however, reserves the right to modify any of the categories as mentioned above for inclusion or exclusion under the scope of RoDTEP, at a later date.

• 4.55 B Inclusion of exports made by categories mentioned in para 4.55 (x), (xi) and (xii) above and RoDTEP rates for export items under such categories would be decided based on the recommendations of the RoDTEP Committee.