Lakshmi Venkataraaman Exim Expertise LVRR Exim Associates Consultants, Advisors, Trainers, Research, legal practitioners and DueDiligence Auditors 9821092485/9870992485

Mumbai Ms. Nazema Chennai Mrs. Sangeethaa V Goa Ms. CA Vanita Vasudev Naik Gujarat Mr. J.P. Bhatt

C-302, Vasant Smruti, 90 Feet Road, Thakur Complex, Kandivili(East), Mumbai 400 101.

2A Sri Sai, Ramanujam Cross Street, Chitlapakkam, Chennai 600 064

Shop No. 2, Jayanti Building, Behind Burye Petrol Pump, Tisk Honda Sattari, Goa 403 506

2nd Street, Kansarwad, (opp. Mahalaxmi Temple), Killa Pardi – 396125, Gujarat. 022-32575854/ 28700624 8080592485

044-22230628 9566048168

9552612276

9909952275 exim.expertise@gmail.com; eximexpertise@yahoo.com; eximexpertise@hotmail.com; nvenkat5463@gmail.com; nvr5463@yahoo.com; lvr5463@gmail.com;

vanitaca@gmail.com morai15@hotmail.com

www.eximexpertise.com

Exim Expertise Profile Exim Expertise is an organisation promoted by a group of dynamic professionals drawn from diverse background lead by Mr. Lakshmi Venkataraaman. The services modules are designed to suit the need of both corporate and non-corporate clients as a one stop shop for any taxation issues. Clients seek out Exim Expertise’s advice to increase their international business through reducing transaction costs, best documentation practice, legal compliance, risk management, and access to new markets. We deliver complete solution to corporate challenges with a strategy backed by strong compliance. With dedicated expertise in each of the areas faced by companies trading in international market, Exim Expertise provides advice on the full range of international trade issues. We take pride to work with the clients as their experienced partner by sharing our skills in pursuit of their objectives. Our USP, UNDERSTAND. Each client's unique concerns— technical, regulatory, and operational issues (both external and internal factors). STUDY. Both technical and business requirements, the hurdles in their growth

path, their future plans, and put work to create the complete solutions. PLAN & DELIVER. Flexible project delivery options from start-to-finish. The group firmly believes in providing Legally tenable the most feasible cost effective and Commercially viable and acceptable business solutions in connection with both regulatory and non-regulatory aspect of international trade. Policy This Company believes that in the field of consultancy only a strong knowledge base coupled with conceptual clarity and execution skills can assure desired results for the clients.

Services offered 1. Consultancy on

Exim Policy and Procedures Customs and Excise Law and Procedures relating to exports & imports Exchange Control and Banking matters relating to imports and exports Customs Valuation and WTO issues. Service Tax Issues

2. Liaison with DGFT/Customs/Excise/Development Commissioner

Obtaining various permissions/licenses/clearances from licensing office/ Development commissioner Regularisation of defaults under various export promotion schemes Excise duty/TED/Service Tax/Drawback/Rebate/POE/CST Applications and receipt of proceeds Fixation Brand Rates and Special Brand Rates Closure of various Licenses with JDGFT/Customs Bond redemption International trade and legal issues SVB Registration, Finalisation of provisional assessment/Refund of deposit from Customs 3. Management consultancy

• System study and audit • TQM implementation • Project management • Project feasibility studies • Selection of unit and industry • Merger and acquisition

4. Training (incl. In-house)/teaching on select subjects related to:

Imports & exports, Excise and Service Tax Exchange Control, UCP 600, ISBP, How to reduce Transaction Costs Best Documentation Practice How to selection of industry type, place, business model etc., 5. Due-diligence Study /Audit to find out

• Whether export incentives are correctly availed or not • Whether all the statutory compliances are fulfilled • To verify whether there is any scope to improve error free documentation. • Ways of reducing transaction costs in LC transactions, Logistics, Shipping, • Managing various types of risks • Explore possibilities of availing maximum benefits. 6. Business Process Outsourcing

We run the indirect departments of various clients by placing our qualified and experience staff and submit compliance and MIS to the management. Taking specific tasks by the organisation as well as end to end tax on various indirect and Exim matters

7. Legal Services We provide comprehensive legal solutions on various stages of litigations

faced by the client which includes; o Drafting replies against departmental audits o Drafting replies against SCS issued by AC, DC, Commissioner,

Comm. (Appeals) and preparation of appeal papers upto Appellate Stage o Appear before various departmental officers upto Tribunal. o Handling hearings before Special Valuation Cell etc.,

8. Miscellaneous Services Registration of Company Assisting in setting up branch offices in India, in case those companies don’t want to open regular branch offices (we can act as their

liaison offices for a nominal fees). Inland Revenue related (PAN Card)/Importer Exporter Code Number (IEC)/RCMC/ Excise registration etc WOS/JV/FIPB approval from Reserve Bank of India (if required) Advice on Foreign Trade Policy issues (Foreign Trade Policy of Government of India) which will facilitate effective decision making at the Strategic managerial level. We will also help forecasting Foreign Trade Policies of government of India for facilitating future investment and operations in Indian Sub-continent. Industrial License/IEM/Factory License/ and any other clearances/Permissions like Environment/Pollution Control Licenses (if required) Registration of Unit in TAX FREE ZONE like EOU (Export Oriented Unit)/Bio-Technology Park (BTP) Units/ Business Process Operations (BPO)Units/ STP (Software Technology Park Units/ Electronic Hardware Technology Park (EHTP) Units/ Units in Special Economic Zone with Approval from Ministry of Commerce, Ministry of Finance and any other Local Government Authority in India (if required) Representing foreign manufacturers against Anti-Dumping Petitions before Director General of Anti-Dumping by filing of Defending Petitions and assisting Indian manufacturers against investigations by other Governments on trade related issues. Special Economic Zones/FTWZ We can assist you from the stage of preparation of project reports/follow-up for approval in Ministry of Commerce, Related State Government, and Ministry of Finance etc. in a time bound manner. Pure Retainer-ship basis consultancy We also provide our consultancy on a on-going basis to any company who enrolls them on retainer-ship basis on a mutually acceptable monthly fees.

Transfer pricing issues and related party imports, SVB registration, provisional assessments, Finalisation of provisional assessments, appearance and order receipt of SVB order valid for 3 years and renewal thereof.

Brief Profile

1 Name - Lakshmi Venkataraaman 2 Date of Birth - 05/04/1963 3. Address - Mumbai C-302, Vasant Smruti, 90 Feet Road, Opp. St. Lawrence High School, Thakur Complex Kandivili (East), Mumbai - 400 101 Tel: 32575854 /28700624; Mobile:9821092485/9870992485 Chennai Office 77-78, GST Road, Sanatorium, Opp. Anjaneyar Temple, Chennai - 600047. Tel: 9840044360/9444407122 – Mr. Murali or Mrs. Sangeetha Email exim.expertise@gmail.com, eximexpertise@yahoo.com, nvenkat5463@gmail.com Web: www.eximexpertise.com 4 Qualification M.Com, MBA, BGL, MS (Operation Research) 5 Professional Experience 19 years industrial Experience in the fields of Commercial, Projects, Finance & Accounts, indirect taxation etc with Saint-Gobain Glass Ltd, ONYX Ltd, Maersk, Gujarat Pipavav Port Ltd, Thirumalai Chemicals Ltd, Aruna Sugars Ltd. 14 years’ experience as a freelance consultant on indirect taxation/management issues, due diligence audits, writing books on indirect taxation, visiting faculty to various management institutes and colleges, Merger and acquisition matters for various companies.

6 Area of Specialization Consultancy in Export and import policy and procedures Customs, Excise & Service tax provisions Brand rate of drawback fixation Customs valuation and Transfer Pricing issues Excise relating to imports and exports Exchange control regulations Project Management & Execution EOU audits covering EOU provisions Indirect Tax audits covering all indirect tax provisions Due diligence audit on import and export transactions, indirect taxation, UCP, reconstruction and amalgamations. Management consultancy TQM System Audits Merger and acquisitions in India and abroad Exim Team 1. Lakshmi Venkataraaman – Resource Head – 35 years of experience

2. JP Bhatt – Leader (Gujarat) – 40 years of experience 3. Mrs. Vanita CA – Leader (Goa) – 5 years of experience 4. Ms. Sangeethaa V – Admin – 23 years of experience 5. Ms. Mohimtule Nazema – Consultant – 10 years of experience 6. Mr. Devdutt Kulkarni – Consultant/Liaison – 10 years of experience 7. Mr. Venkatesh Iyer – System & Marketing – 23 years of experience 8. Mr. Murali Yadav – Marketing – 15 years of experience 9. Mr. Mumtaz Aalam – Assistant – 5 years of experience

10. Ms. Pooja Jha – Assistant - 11. Mr. Vinay Yahav – Management Trainiee – 2 years of experience

List of clients who avail & availed our services. 1) Reliance Industries Ltd Consultancy and audit to find out the causes to find delay in negotiating the export documents with the bank Reducing the bank charges Faster turn around Reducing the delay and best documentation practices Training and creating awareness among the staff Creation of Check lists and standard operating procedures

2) Tata Steel Ltd

Audit of EPCG licenses obtained Creation of Exim Cell and regularisation of Licenses MIS Advise on availing best benefits under import of Capital Goods Preparation and apply for closure of licenses on a periodical basis Resolution of queries raised by various Govt. agencies Plant visit and submission of report to EPCG Committee Assist the company in their Anti-dumping and Safe guard duty enquiry by US Tax authorities Control Licenses, certificates and Record keeping Certification by CA and advise on deviation & exceptions Consultancy on various import and export issues Issues relating to Group Company imports and resolution

3) Mahindra & Mahindra – Auto & Farm Equipment Sector

Application of Brand Rate of Drawback for Tractors exported End to end assignment from o Downloading data from SAP o Preparation of application o Certification

o Co-ordination with excise for verification of Data o Defacing of documents and assisting preparation of report to Asst. Commissioner o Appearing for PH o Receipt of Brand Rate letter o Submission of documents as Customs at the port of export o Receipt of drawback amount o Finalisation of assessments, Order acceptance, Resolution etc., o Consultancy on retainer basis with Auto sector on FTP, Custom, Excise and Service Tax

4) Godrej Industries Ltd Feasibility study of EOU operations EOU audit and compliance assistance Preventive audit for DTA unit Consultancy on FTP and indirect Tax matters Audit of Group companies

5) Watson Pharma Pvt. Ltd Conversion of two DTA units in to EOU Application and receipt of approvals from Development Commissioner Bonding of units u/s 58 and 65 of Customs Act Periodical approvals, renewals, addition of products, addition of inputs for

duty free procurement Incorporation of additional locations in the existing Letter of Permission Submission of periodical returns to DC Concurrent and periodical audit of the EOU units at Goa and Ambernath. Consultancy on indirect tax, FTP and compliance issues

6) Owens Corning India Ltd Due diligence audit on compliance issues Consultancy on retainer basis on all indirect tax issues, FTP and Customs provisions

Reply to the Show cause notices and appearing before various Government authorities upto Tribunal Outsourcing operation of Excise transactions by our staff. Documentation and preventive audits

7) Alembic Ltd

Closure of EPCG Licenses Consultancy on indirect taxes 8) Cipla Limited

Audit on various mandates specified by management at regular intervals

9) Fomento Ltd Consultancy on FTP 10) Solvay Specialties India Pvt. Ltd

Due diligence audit Consultancy on retainer basis

11) Marico Ltd Due Diligence Audit Consultancy on specific issues

12) Sree Rayalaseema Alkalies Ltd Due diligence audit Consultancy on retainer basis Handling preventive cases

13) Cummins India Ltd Consultancy on indirect and FTP provisions

14) Suzlon Energies Ltd Consultancy on indirect taxes and FTP issues

15) Kalpataru Power Transmission Ltd Due diligence audit of EOU unit

16) Indoco Remedies Ltd

Consultancy in indirect taxes and FTP issues

17) Mahindra Inter trade Ltd Handling SVB cases on import from related parties

18) Rolls-Royce Marine India Pvt. Ltd Training programs

19) Mahindra Steel Service Centre Ltd Handling SVB cases on import from related parties

20) Mahindra Forgings Ltd Closure of EPCG Licenses

21) Intas Pharmaceuticals Ltd Due diligence audit

22) Hindustan Platinum Ltd Due diligence audit Consultancy on retainer basis Drafting replies to SCNs

23) Rubamin Ltd Due Diligence Audit

24) Mahindra Univeg Pvt Ltd Consultancy on FTP, Custom, Excise, Service tax & Exchange control

regulations Handling final assessment with SVB connected to import from related party

25) IOCL Consultancy on deemed export benefits

26) GE Logistics Consultancy on indirect tax issues

27) Areva T & D India Ltd Consultancy on retain basis Handing licensing issues with Excise and Tribunal

28) Poly-one Polymers India Pvt. Ltd Consultancy on indirect tax issues

29) Marubeni India Private Ltd Consultancy on Exim related matters

30) DCW Ltd

Consultancy in indirect tax issues and licensing issues

31) Godrej Saralee Limited Consultancy on specific issues

32) Intercat Equipments India Pvt. Ltd Consultancy on specific issues

33) Salva Resources Pvt. Ltd Consultancy on specific issues

34) Shreiber Dynamix Dairies Ltd Consultancy on retainer basis

35) Umicore Anandeya India Private Limited Feasibility study on debonding from EOU to DTA Consultancy on retainer basis Handling the litigations upto CESTAT and appearance

36) Rexam Cans BTW India Ltd. Consultancy on retainer basis Handling the litigations upto CESTAT and appearance 37) Syngenta Ltd. Feasibility study on debonding from EOU to DTA

38) Excel Industries Ltd. Consultancy on specific issues