Please refer to the Negative List attached to BPD Circular No.05 dated 24th February, 2003 and IH & SMEFD Circular Letter No. 12 dated August 27, 2015 regarding the captioned subject.

2. In this regard, it is advised that exports of meat of bovine animals, fresh or chilled (HS Code 0201), and meat of sheep or goats, fresh, chilled or frozen (HS Code 0204) have been made eligible for export refinance facility under the Export Finance Scheme. Accordingly, the following changes have been made in the Negative List against Item No.3:

Sr. No.	Commodity	Harmonized Code
		Main HC ITC	Sub Heading No.
3.	Mutton and Beef other than frozen and preserved.	02.02 02.03	Excl. meat of bovine animals, fresh or chilled (HS Code 0201), and meat of sheep or goats, fresh, chilled or frozen (HS Code 0204)
		02.06	Excl. Only frozen & preserved Edible Offals of bovine animals covered under H. S. Code No.02062900
		02.08 16.01 16.02	Excl. 0208.20. Frog Legs

3. Please acknowledge receipt.