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    <description>Amendments require imports under the Served From India Scheme to conform to paragraph 3.12.4 of the Foreign Trade Policy, exclude items prohibited or restricted by that Policy, and deny benefits where foreign exchange credited under the EPCG Scheme (over average) is used. The changes list categories of exports excluded from entitlement calculations (including imported goods under Para 2.35, transshipment exports, deemed exports, SEZ-related supplies and specified commodities and precious items), expand beneficiary coverage to tiny and cottage sector units in one notification, restrict spare parts eligibility to those actually imported for maintenance, and add a Committee-based waiver mechanism for export obligation failure due to force majeure or unforeseen circumstances.</description>
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