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.
Any version of Microsoft Windows with Windows Search 4.0 or later