Section 2(2)(e) in The Courier Imports and Exports (Clearance) Regulations, 1998
(e)the following export goods, namely :(i)the goods which are subject to levy of any duty on their export;(ii)the goods proposed to be exported with the claim for drawback;(iii)[ goods proposed to be exported under Duty Exemption Schemes, Export Promotion Capital goods Scheme or any other similar export promotion scheme; [Substituted by Notification No. G.S.R. 501(E), dated 17.6.2015 (w.e.f. 14.11.1985).]