Enabling this policy allows you to specify a list of paths to exclude from indexing by default. The user may override these paths and include them in indexing. On a per-user basis this policy setting will work only if a protocol handler referencing a SID-based user scope such as MAPI is specified. File system paths that do not reference a specific SID will not be excluded from indexing if these are only specified in the Group Policy under "User Configuration." To restrict a file system path from indexing please specify the file system path to be indexed under the "Computer Configuration" Group Policy.