Through Notification No.3 (RE-2013)/2009-2014 dated 18.04.2013
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 Exp.Policy in ITC- HS
from the above, the conditions under para 3.17.2 (i) is deleted with effect from 18.04.2015
So now now no need give any type declaration of EOU units for availing chapter-3 benefits for exports made on or after 18.04.2013.
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