The two basic criteria of SHIS is Applicant should be an Export House Holder, i.e. Export House, Star Export House, Trading House, Star Trading House, Premier Trading House. And the second eligibility for this incentive is the Applicants export product should be in the following sectors - :
(i) Leather Sector (excluding finished leather);
(ii) Textiles and Jute Sector;
(iii) Handicrafts;
(iv) Engineering Sector (excluding Iron & Steel, 49
Nonferrous Metals in primary or intermediate forms,
Automobiles & two wheelers, nuclear reactors & parts
and Ships, Boats and Floating Structures);
(v) Plastics; and
(vi) Basic Chemicals (excluding Pharma Products).
And the Applicant (Export House Holder) shall be entitled to incentive scrip @1% on value of export made during 2009-10, 2010-11, 2011-12 & 2012-13. This shall be over and above any duty credit scrip claimed / availed under this chapter. You can claim for this scrip for current + previous three years exports made by you. This Duty Credit Scrip is freely transferable between Status Holder to Status Holder.
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