After examining the issue of grant of VKGUY/FPS benefits to coir mats, the DGFT vide Order No. 01/91/180/1452/AM10/PC3 dated 02-02-2011 has clarified that coir mats with different types of backing materials are classified under Chapter 57 of ITC (HS) Code Book.  Since the FPS benefits as per Sl. No. 13.1 of Table 13 of Appendix 37D (earlier at Sl.No. 09.26 in Table 9 of Appendix 37A for VKGUY) is linked to the entire chapter 57, all handmade items classified under Chapter 57 are eligible for benefits. Accordingly, the VKGUY/FPS benefits would be available to coir mats irrespective of the type of backing materials used in the coir mats.