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2020 ] UNION OF INDIA v. E.I. DUPOINT INDIA 627

FTP 2004-09
“3.6.4 SERVED FROM INDIA SCHEME
Objective 3.6.4.1 Objective is to accelerate growth in export of
services so as to create a powerful and unique
‘Served From India’ brand, instantly recognized
and respected world over.
Eligibility 3.6.4.2 All Service Providers, of services listed in Ap-
pendix 10 of HBP v1, who have a total free for-
eign exchange earning of at least Rs. 10 Lakhs in
preceding financial year shall qualify for Duty
Credit scrip. For Individual Service Providers,
minimum would be Rs. 5 Lakhs.
Entitlement 3.6.4.3 All Service Providers (except Hotels, Restau-
rants and other Service Providers in Tourism
Sector) shall be entitled Duty Credit scrip
equivalent to 10% of free foreign exchange
earned during preceding financial year. How-
ever services and service providers as listed in
Paragraph 3.18.1 of HBP v1 shall not be enti-
tled.”
FTP 2009-14
“3.12 SERVED FROM INDIA SCHEME (SFIS)
Objective 3.12.1 Objective of SFIS is to accelerate growth in
export of services so as to create a powerful
and unique ‘Served From India’ brand, in-
stantly recognized and respected world over.
Eligibility 3.12.2 Indian Service Providers, of services listed in
Appendix 41 of HBP v1, who have free for-
eign exchange earning of at least Rs. 10
Lakhs in current financial year will be eligi-
ble for Duty Credit scrip. For Individual In-
dian Service Providers, minimum free for-
eign exchange earnings would be Rs. 5
Lakhs.
Ineligible 3.12.3 Services Services and Service Providers as listed in
and Service Providers Para 3.6.1 of HBP v1 shall not be entitled for
benefits under the SFIS scheme.
Entitlement 3.12.4 Service Providers of services listed in Ap-
pendix 41 of HBP v1 would alone be eligible.
Such eligible service providers will be enti-
tled to Duty Credit Scrip equivalent to 10%
of free foreign exchange earned during cur-
rent financial year (w.e.f. 1-1-2011). For ser-
vices rendered prior to 1-1-2011, Appendix
10 of HBP v1 would be applicable.”
6. It is clear, at the first glance, that the conditions, fulfilment of which were
mandatory for an importer to be entitled to the benefits of the SFIS, were that -
(i) the importer was a service provider, providing service/services,
listed in Appendix-10 of the Handbook of Procedures (HBP), and
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