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    <title>Export to Iran under Para 2.35 (b) of Foreign Trade Policy, 2009-2014.</title>
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    <description>Paragraph 2.35(b) of FTP 2009-14 is amended to permit exports imported against freely convertible currency to be exported against Indian Rupees to notified countries subject to at least fifteen percent value addition; exports to Iran are covered by this rupee payment option. Re exports of food, medicine and medical equipment are exempt from the minimum value addition requirement and are limited to specified ITC(HS) chapters and headings. Bird&#039;s eggs and rice are excluded, and exports under this dispensation are not eligible for export incentives.</description>
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