Notification No. 33 / 2012 - Central Excise , New Delhi, dated the 9th July, 2012.
The following exports shall not be considered for computation of entitlement under the scheme, namely:-
(1) export oriented units or electronic hardware technology parks or biotechnology parks, which are availing direct tax benefits or exemption;
(2) export of imported goods covered under para 2.35 of the Foreign Trade Policy;
(3) exports through transhipment, meaning thereby that exports originating in third country but transhipped through India;
(4) Deemed exports;
(5) Exports made by Special Economic Zone units or Special Economic Zone products exported through Domestic Tariff Area units;
(6) Export of items, which are restricted or prohibited for export under Schedule-2 of Export Policy in ITC (HS);
(7) The exports made by the Status Holders during a particular year, if benefits are availed under the Technology Upgradation Fund scheme of Ministry of Textiles in that year.