(iiie)[ any profit on the transfer of the Duty Free Replenishment Certificate, being the Duty Remission Scheme under the export and import policy formulated and announced under section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992);] [ Inserted by Act 55 of 2005, Section 3 (w.r.e.f. 1.4.2001).]
