Section 5(3)(ii) in The Courier Imports and Exports (Clearance) Regulations, 1998
(ii)goods imported under the Export Promotion Capital Goods Scheme or the Duty Entitlement Pass Book Scheme or the Duty Exemption Scheme specified under the Export and Import Policy (1st April, 1977-31st March, 2002) as amended from time to time or any relevant Export and Import Policy issued by Government of India and in force at the time of the import;