17 Categories Excluded for Calculation of Export Performance under Incremental Export Reward Scheme – Amendments in Excise Notification

[Notification No. 21 / 2013-Central Excise dated 13 June 2013]

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with sub-section (3) of section 3 of the Additional Duties of Excise (Goods of Special Importance) Act, 1957 (58 of 1957) and sub-section (3) of section 3 of the Additional Duties of Excise (Textiles and Textile Articles) Act, 1978 (40 of 1978), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue)No. 30/2012-Central Excise dated the 9th July, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 542(E), dated the 9th July, 2012, namely :-

In the said notification, in paragraph 2, in condition (a),-

(a) for the word and figure “Volume I”, the words and figures “Volume I in terms of entitlement under paragraph 3.14.2 or against the exports to the countries or regions specified in paragraph 3.14.4(e) or paragraph 3.14.5(e) of the Foreign Trade Policy, as the case may be” shall be substituted;

(b) in the first proviso, for the words “the Focus Market Scheme”, the words and figures “paragraph 3.14.2 of the Foreign Trade Policy” shall be substituted;

“Provided further that for the purpose of calculation of export performance or for computation of entitlement under paragraph 3.14.4 or paragraph 3.14.5 of the Foreign Trade Policy, the incremental growth shall be in respect of each exporter [Importer Exporter Code (IEC) holder] without any scope of combining the export for group company or for transferring export performance from any other IEC holder and the incremental growth shall be in terms of freely convertible currency to the designated markets. The following categories of exports shall not be counted for calculation of export performance or for computation of entitlements:

(i) Export of imported goods or exports made through trans-shipment;

(ii) Export from SEZ/ EOU /EHTP /STPI /BTP/FTWZ;

(iii) Deemed Exports;

(iv) Service Exports;

(v) Third Party exports;

(vi) Diamond, Gold, Silver, Platinum, other precious metal in any form including plain and studded jewellery and other precious and semi-precious stones;

(vii) Ores and concentrates of all types and in all formations;

(viii) Cereals of all types;

(ix) Sugar of all types and all forms;

(x) Crude / petroleum oil and crude / primary and base products of all types and all formulations;