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    OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS & SERVICE TAX:

    48, ADMINISTRATIVE AREA, AREA HILLS, HOSHANGABAD ROAD, BHOPAL(M.P).

    F.No. IV(16)28/P.N./Tech/BPL/2010/Pt-I/ Bhopal, dt 08.10.2010:.

    PUBLIC NOTICE NO: 122!1!"CUS

    S#$:% L#' *+ - I'/' C#0*0 EDI S0- (ICES 1.3) E5*60 I'7' C*'/'-6 D-5* (ICD), M'/--5,D/06/ R/0-'(MP)

    B*57(M.P). % R-.1. It i !"o#$ht to the %otice o& all e'po"te", ipo"te", *+, #todia%, Ba%,T"ade a%d all co%ce"%ed that the cop#te"ied p"ocei%$ o& S/55/' B/770 #%de" theI%dia% #to I (lect"o%ic ata I%te"cha%$e) te, he"ei%a&te" "e&e""ed to aI 1., 3ill coe%ce 9/ /-/- -++- at the I'7' C*'/'-6 D-5*(ICD), 4a%dideep, it"ict 5aie% (4.P), Bhopal oiio%e"ate.

    1.1. + pa"t o& the iplee%tatio% o& B IT o%olidatio% P"o7ect, the Iope"atio% at I, 4a%dideep, it"ict 5aie%,(4.P) 3o#ld !e o% I 1. applicatio%,3hich i the ce%t"alied e"io% o& the I1.0 applicatio%, ea"lie" iplee%ted o%ta%dalo%e e"e" at a7o" #to locatio% . The I 1. o&t3a"e, deeloped !NI, ha !ee% iplee%ted at B Natio%al ata e%t"e at Ne3 elhi. The teI%te$"ato" &o" the p"o7ect i 4/ T. The applicatio% 3o#ld cate" to the %eed oto o&&icial at I, 4a%dideep, it"ict 5aie% (4.P) a%d alo the e"ice e%t"eope"ato", 3ho 3o#ld !e 3o"i%$ o% B %e3 Local +"ea Net3o" i%&"at"#ct#"eiplee%ted ! 4/ *P ale I%dia P"iate Ltd. o%%ectiit to the e%t"al e"e" at

    the Natio%al ata e%t"e ha !ee% p"oided th"o#$h B 4PL %et3o", a pa"t o&the 9ide +"ea Net3o"i%$ p"o7ect iplee%ted ! a co%o"ti# led ! 4/ BNL Ltd.

    2. %de" I 1., the cop#te"ied p"ocei%$ o& hippi%$ !ill 3o#ld !e ha%dledi% "epect o& the &ollo3i%$ cate$o"ie:

    1. #t F"ee 3hite hippi%$ Bill2. #tia!le hippi%$ Bill (e);. "a3!ac hippi%$ Bill. FI+ hippi%$ Bill8. 100 ?@ hippi%$ BillA. o!!i%$ hippi%$ Bill10. @the" 'i chee hippi%$ Bill11. NFI hippi%$ Bill.NOTE : T- C-'67 B' *+ I'/, /' 6*, M'/--5 /06/ R/0-' (M.P.) /0- -0/'- $' +*6 /0$#60/' 69$ ' *77-/*' *+ #/-0, -00 -

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    +*6 ICD, M'/--5. T- $' 0 $--' 0- * 5# -/6 EDI 00- /' 57-, +*6*'7/'- /0$#60--' *+ 69$ ' *77-/*' *+ #/-0, -00 - $ 2!

    O*$-6, 2!1!.

    PROCEDURE:

    ;. The p"oced#"e to !e &ollo3ed i% "epect o& &ili%$ o& hippi%$ Bill #%de" the I%dia%#to I te 1. at I, 4a%dideep, it"ict 5aie%(4.P) hall !e a &ollo3: -

    %de" the I te the hippi%$ Bill hall !e &iled elect"o%icall a%d p"oceedo%li%e i% a% a#toated e%i"o%e%t. e"tai% decla"atio% a%d ce"ti&icate etc. that a"e"eC#i"ed to !e p"oided i% ha"d cop ho#ld !e attached 3ith e'po"t doc#e%t 3he%the $ood a"e p"ee%ted &o" e'po"t. The &ollo3i%$ p"e-"eC#iite a"e to !e coplied 3ith!e&o"e &ili%$ hippi%$ !ill:

    ;.1 IE"C*- *+ - -5*6-60" Ipo"t 'po"t (I) ode a"e !ei%$ i#ed to the

    e'po"te" ! =FT, detail o& 3hich a"e t"a%itted o%li%e to I o% a dail !ai.I a#toaticall "e$ite" the I ode a&te" co%&i"i%$ thei" alidit, to e%a!le thee'po"te" to &ile the hippi%$ !ill elect"o%icall. Be&o"e &ili%$ the hippi%$ Bill thee'po"te" a"e adied to chec &"o =FT a to 3hethe" thei" I ode ha al"ead!ee% t"a%itted to I. I& thei" I ode ha %ot !ee% t"a%itted to I ! =FT,the ho#ld &i"t $et the ae t"a%itted &"o =FT, &aili%$ 3hich the e'po"te" hall%ot !e a!le to &ile hippi%$ !ill &o" e'po"t. (=FT 3e!ite a !e acceed athttp://333.d$&t.delhi.%ic.i%)

    ;.2 R-/06/*' *+ C#0* H*#0- A-'0 (CHA) /' ICES: e" *+ i "eC#i"ed to"e$ite" hi detail i% I &o" e%a!li%$ hi to #!it doc#e%t i% the te. . I%

    cae the #to *o#e &"o 3he"e the *+ ha !ee% lice%ed 3a %ot a% e'iti%$I locatio% i% I 1.0, #ch *+ ho#ld iediatel $et theele "e$ite"ed ata% o& the #to locatio% a pe" lit e%cloed at +ppe%di' 1. T- +*6 +*66-/06/*' $- 0--' A55-'/ 1A.

    ;.; R-/06/*' *+ S/55/' 7/'-0A-'0, C*'0*7 A-'0: =4/o%ol 4a%i&ethall !e &iled elect"o%icall &iled ! the hippi%$ Li%e/+$e%t a%d o%ol +$e%t at the=ate3a Po"t. Be&o"e &ili%$ =4 the hippi%$ Li%e/+$e%t a%d o%ol +$e%t ho#ld"e$ite" theele i% the I at a% o& the #to tatio% 3he"e I 1.0 iope"atio%al. The 3o#ld !e "eC#i"ed to "%ih i%&o"atio% a pe" +ppe%di' 2. No"e"e$it"atio% i "eC#i"ed i% cae the a$e%c i al"ead "e$ite"ed at a% e'iti%$#to locatio% 3he"e I 1.0 i ope"atio%al.

    ;.< R-/06/*' *+ B' A*#' 9/ A#*6/;- D-7-6 *+ F*6-/' E'-:'cept &o" NFI hippi%$ !ill, the acco#%t %#!e" o& the e'po"te" ope%ed 3ith

    +#tho"ied eale" o& &o"ei$% e'cha%$e i "eC#i"ed to !e aaila!le i% the I 1. . Thei"ecto" o& +#tho"ied eale" ode i ai%tai%ed i% the I 1. o% the !ai o&detail ade aaila!le ! the 5BI. The e'po"te" a %ote that it 3o#ld %ot !e poi!le

    http://www.dgft.delhi.nic.in/http://www.dgft.delhi.nic.in/
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    &o" the local c#to o&&icial to add the detail o& the + code #%le the i%&o"atio% iaaila!le &"o 5BI. I% cae the detail a"e %ot aaila!le the atte" a !e !"o#$ht tothe %otice o& the I=+T tea.

    4e!e" o& the t"ade a pleae %ote that I=+T p"oide 2 *elpde &acilit

    &o" t"ade to "epo"t p"o!le "elated to elect"o%ic &ili%$. The I=+T helpde ca% !eco%tacted o% e-ail add"e /---75-0 E/ S-- C*-0: =FT ha %oti&ied 'i chee ode i% "epect o&a"io# chee, the lit o& 3hich i appe%ded 3ith thi P#!lic Notice. +% app"op"iate

    ode ho#ld !e i%dicated a$ai%t each ite i% the hippi%$ !ill. Fo" e'aple, i& e'po"ta"e #%de" clai o& PB ode 6 ho#ld !e #ed. +ppe%di' ;

    ;.8 U'/0 *+ M-0#6--' C*-0: +$ai%t a% C#a%tit o& $ood, the app"op"iateode i%dicated a$ai%t the "epectie ea#"ee%t i% the lit appe%ded 3ith thi P#!licNotice #t !e #ed i% the hippi%$ !ill / =4 a the cae a !e. +ppe%di': ) hae to !e #ed.

    ;.11 P*6 C*-0:+% pp"op"iate po"t code #t !e i%dicated 3he"ee" "e&e"e%ce to

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    po"t %ae i "eC#i"ed to !e ade i% a hippi%$ !ill /=4.

    Note: #e to co%t"ai%t o& ie, it i %ot poi!le to attach the lit o& po"t code 3ith thiP#!lic Notice. o""ect code a !e o!tai%ed &"o the "epectie a""ie" o" checed&"o 333.#%ece.o"$/et"ade. + lit o& all "elea%t code 3o#ld alo !e aaila!le at the

    e"ice ce%te".

    ;.12 R-/06/*' *+ DGFT L/-'-0: I& the e'po"t a"e i% dicha"$e o& e'po"to!li$atio% a$ai%t a% o& the =FT 'i Lice%e o" +da%ce applicatio%, #ch lice%ce/ada%ce applicatio% ho#ld !e &i"t "e$ite"ed i% the I a%d Lice%ce No. o" the5e$it"atio% No. o" ada%ce applicatio% ho#ld !e i%dicated a$ai%t each ite o& $oodi% the hippi%$ !ill. *o3ee", I ea$e !et3ee% #to a%d =FT &o" lice%cea"e i% the p"oce o& !ei%$ e%a!led . No epa"ate "e$it"atio% hall !e "eC#i"ed &o" thoelice%ce 3hich a"e "eceied &"o =FT o%li%e.

    ;.1; S-7+ S-7- C*'/'-6 6*: 'po"te" 3ho a"e allo3ed el&-eali%$ o&

    co%tai%e" ho#ld $et "e$ite"ed theele i% the I 1. !e&o"e the $ood"e$ite"ed &o" e'po"t.

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    ata e%t" &o" =4 5 60/-E#e" P"i%ti%$ a&te" th"ee C#e"ie 5 0/-%t" o& Lice%ce 5 60/-/B Fi%al P"i%t (Fo" 5 e" o%l) 5 20/-E#e" P"i%ti%$ (Fo" 5 e" o%l) 5 /-

    The a!oe cha"$e i%cl#de data e%t" o& the doc#e%t, chec lit p"i%ti%$, th"ee &"eeC#e"ie a%d p"i%t o#t o& the aeed doc#e%t. +dditio%al C#e"ie hall !e cha"$ed at5 pe" C#e". hec lit 3ill !e p"oided &"ee o& cha"$e till the a"e ce"ti&ied to !e &"eeo& itae ! the c#toe". *o3ee", i% cae 3he"e the c#toe" 3a%t toi%co"po"ate co""ectio% i% the o"i$i%al decla"atio% p"oided ! hi, checlit 3ill !ep"oided at a% additio%al cot o& 5 10/ -.

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    .1 The /B 3o#ld !e p"oceed ! the te o% the !ai o& the decla"atio% ade! the e'po"te". The &ollo3i%$ i%d o& /B hall "eC#i"e clea"a%ce o& the +ita%toiio%e"/ ep#t oiio%e" (+/ 'po"t): -

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    i. #t &"ee /B &o" F@B al#e a!oe 5. 10 lahii. F"ee T"ade aple /B &o" F@B al#e a!oe 5. 2,000iii. "a3!ac /B 3he"e the d"a3!ac e'ceed 5. o%e lah

    >.2 The &ollo3i%$ cate$o"ie o& hippi%$ Bill hall !e p"oceed ! the +pp"aie"/#pdt. ('po"t +ee%t) &i"t a%d the% ! the +tt/ep#t oiio%e":i. ii. PBiii. F5i. @. P=i. +% othe" 'i chee, i& o "eC#i"ed

    >.; +pa"t &"o e"i&i%$ the al#e a%d othe" pa"tic#la" &o" aee%t, the +@/#pdt.a%d +/ a call &o" the aple &o" co%&i"i%$ the decla"ed al#e o" &o" checi%$

    clai&icatio% #%de" the "a3!ac ched#le / / PB / F5 / @ etc,. *ea alo $ie pecial i%t"#ctio% &o" e'ai%atio% o& $ood.

    >.< I& the /B &all i% the cate$o"ie i%dicted i% Pa"a >.1 a%d >.2 a!oe, the e'po"te"ho#ld chec 3ith the C#e" co#%te" at the e"ice e%t"e 3hethe" the /B ha !ee%clea"ed ! +ita%t oiio%e"/ ep#t oiio%e", !e&o"e the $ood a"e!"o#$ht &o" e'ai%atio%. I% cae +/ "aie a% C#e", it ho#ld !e "eplied th"o#$hthe e"ice e%t"e o" th"o#$h I=+T, &o" thoe e'po"te"/*+ 3ho a"e "e$ite"ed3ith I=+T. +&te" all the C#e"ie hae !ee% ati&acto"il "eplied to, +/ 3ill pathe /B.

    8. CUSTOMS EXAMINATION OF EXPORT CARGO:

    8.1 @% "eceipt o& the $ood i% the 'po"t hed i% the I/ F, the e'po"te" 3ill co%tactthe 'ai%i%$ @&&ice"/I%pecto" a%d p"ee%t the checlit 3ith the e%do"ee%t otodia% o& a""ial o& co%tai%e" o% the decla"atio%, alo%$ 3ith all o"i$i%al doc#e%t#ch a I%oice, Paci%$ Lit, +5-1 (+5-

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    8.; The 'ai%i%$ @&&ice" a i%pect a%d/o" e'ai%e the hipe%t, a pe"i%t"#ctio% co%tai%ed i% the checlit a%d e%te" the e'ai%atio% "epo"t i% thete.The"e 3ill !e %o 3"itte% e'ai%atio% "epo"t. *e 3ill the% a" the lect"o%ic /Ba%d &o"3a"d the checlit alo%$ 3ith the o"i$i%al doc#e%t to the +pp"aie" / #pdt. I%

    cha"$e. I& the +pp"aie" / #pdt. i ati&ied that the pa"tic#la" e%te"ed i% the teco%&o" to the dec"iptio% $ie% i% the o"i$i%al doc#e%t a%d the phicale'ai%atio%, he 3ill p"oceed to $ie Let 'po"t o"de" &o" the hipe%t a%d i%&o" thee'po"te". The +pp"aie" / #pdt. 3o#ld "etai% the checlit, the decla"atio% a%d allo"i$i%al doc#e%t 3ith hi.

    8.< I% cae o& a% a"iatio% !et3ee% the decla"atio% i% /B a%d the doc#e%t o"phical e'ai%atio% "epo"t, the +pp"aie" / #pdt. 3ill a" the elect"o%ic /B to

    +/ 'po"t. *e 3ill alo &o"3a"d the doc#e%t to + / a%d adie thee'po"te" to eet the + / &o" "the" actio% "e$a"di%$ the dic"epa%c. I% cae the'po"te" a$"ee 3ith the ie3 o& the epa"te%t, the /B 3o#ld !e p"oceed &i%all.

    9he"e the e'po"te" i %ot i% a$"eee%t 3ith the ie3 o& the epa"te%t, the atte"3o#ld !e ha%dled o#tide the I te.

    . PROCEDURE IN CASE OF CONTAINERS STUFFED OUTSIDE ICDAREA :A.1 o%tai%e" t#&&ed i% &acto"ie 3o#ld e%te" the I o% the !ai o& thecheclit.#to 3ill e"i& the eal o% each co%tai%e" a%d ae a% e%do"ee%t o%the checlit a%d +%%e'#"e . The"ea&te", the e'po"te" 3o#ld p"ee%t the I%oice,

    +%%e'#"e a%d the checlit alo%$ 3ith all the o"i$i%al doc#e%t #ch a, Paci%$lit, +5-1 etc., to dei$%ated #to o&&ice" 3ho 3ill e%te" all the pa"tic#la" alo%$

    3ith the eal No. i% the te a%d #!it the /B to the +pp"aie"/ #pe"i%te%de%t &o"co%ide"atio% o& Let 'po"to"de"

    A.2 The aple d"a3%, i& a%, i% the &acto" ho#ld !e !"o#$ht to the 'po"t hed i%I alo%$ 3ith the co%tai%e" a%d ha%ded oe" to dei$%ated o&&ice", 3ho 3o#ld e%te"the detail i% the te a%d &o"3a"d the aple to the +pp"aie"/#pdt. i% cha"$e &o"i%pectio% o" &o" "the" teti%$ etc.

    A.; The te a "eC#i"e "e-e'ai%atio% o& the &acto" t#&&ed co%tai%e" o% a "a%do!ai. I& the co%tai%e" i elected &o" "e-e'ai%atio% ! the te, the ae hall !e'ai%ed a%d "epo"t e%te"ed i% the te. The hed +pp"aie"/ #pe"i%te%de%t aalo decide to "e-e'ai%e the co%tai%e" i% 3hich cae he 3ill o!tai% the app"oal o&

    +/ 'po"t, !e&o"e #ch "e-e'ai%atio%. The + / 'po"t hall pe"it #ch"ee'ai%atio% &o" "eao% to !e "eco"ded i% 3"iti%$.

    A.< @%ce the +pp"aie"/ #pe"i%te%de%t i ati&ied that the $ood a"e pe"ii!le &o"e'po"t i% all "epect, he 3ill p"oceed to allo3 Let 'po"t i% the te &o" thehipe%t a%d i%&o" the e'po"te".

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    A. Thi p"oced#"e 3ill appl to co%tai%e" t#&&ed i% &acto"ie a%d el&-ealed ! thea%#&act#"e"-e'po"te". I% "epect o& co%tai%e" ealed i% the &acto" a&te" e'ai%atio%! the #to / .'cie o&&ice", the"e 3ill %o"all !e %o "the" e'ai%atio% at theI.

    1!. GENERATION OF SHIPPING BILLS:

    10.1 + oo% a the hed +pp"aie"/ #pe"i%te%de%t $ie Let 'po"t o"de", thete 3o#ld p"i%t 6 copie o& the hippi%$ Bill i% cae o& F"ee a%d chee hippi%$Bill. I% cae o& PB the"e a"e > copie o& hippi%$ Bill. I& the hippi%$ Bill (PB) iaeed p"oiio%all, the% .P cop 3ill !e $e%e"ated o%l a&te" + / &i%alie theaee%t. +ll copie o& the hippi%$ Bill 3o#ld !e d#l i$%ed ! the +pp"aie" /hed #pe"i%te%de%t. The e'ai%atio% "epo"t 3o#ld !e i$%ed ! the +pp"aie" / hed#pe"i%te%de%t, 'ai%atio% @&&ice" a 3ell a e'po"te" / "ep"ee%tatie o& the *+(Nae a%d I a"d %#!e" o& the "ep"ee%tatie o& the *+ ho#ld !e clea"le%tio%ed !elo3 hi i$%at#"e).

    10.2 +% othe" ce"ti&icate "eC#i"ed &o" pe"itti%$ e'po"t 3ill !e "etai%ed ! #toalo%$ 3ith the hippi%$ Bill.

    11. PA?MENT OF MERCHANT OVERTIME (MOT):

    11.1 The p"ee%t a%#al te &o" pae%t o& 4e"cha%t @e"tie (4@T) cha"$e 3illco%ti%#e.

    11.2 4@T cha"$e 3ill !e "eC#i"ed to !e paid ! e'po"te" 3he% the $ood a"e e'ai%ed! #to &o" allo3i%$ Let 'po"t !eo%d the %o"al o&&ice ho#". No cha"$e 3o#ld

    !e "eC#i"ed to !e paid o% %o"al 3o"i%$ da 3he% the e'ai%atio% itel& i !ei%$do%e &o" Let 'po"t #p to 0.00 P.4. *o3ee", i& the $ood a"e e'ai%ed at the"eC#et o& e'po"te" o#t ide the #to a"ea a &ee a p"ec"i!ed i% #to (Fee &o"5e%de"i%$ e"ice ! #to @&&ice") 5e$#latio%, 1AA8, hall !e cha"$ed ! the

    7#"idictio%al #to +#tho"itie #%de" 3hoe 7#"idictio% e'ai%atio% ha !ee%ca""ied o#t i""epectie o& the &act 3hethe" the e'ai%atio%/eali%$ o& co%tai%e" i 3ithi%3o"i%$ ho#" o" o#tide 3o"i%$ ho#".

    12 : DRAAL OF SAMPLES:

    12.1 9he"e the +pp"aie"/#pe"i%te%de%t o& #to o"de" &o" aple to !e d"a3%a%d teted, the 'ai%i%$ @&&ice" 3ill p"oceed to d"a3 t3o aple &"o theco%i$%e%t a%d e%te" the pa"tic#la" the"eo& alo%$ 3ith %ae o& the teti%$ a$e%c i%the te. 5eco"d o& aple hall !e ai%tai%ed i% the te the"e&o"e, %oepa"ate "e$ite" 3ill %eed to !e ai%tai%ed &o" "eco"di%$ date o& aple d"a3%.

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    Th"ee copie o& the tet eo 3ill !e p"epa"ed a%#all a%d i$%ed ! the 'ai%i%$@&&ice", the +pp"aie" a%d the e'po"te". The dipoal o& the th"ee copie 3o#ld !e a&ollo3: -i. @"i$i%al to !e e%t alo%$ 3ith the aple to the teti%$ a$e%c.ii. #plicate cop to !e "etai%ed ! #to 3ith the eco%d aple.

    iii. T"iplicate to !e ha%ded oe" to the e'po"te".

    12.2 +/ a, i& he dee %ecea", o"de" &o" aple to !e d"a3% &o" p#"poeothe" tha% teti%$ #ch a i#al i%pectio% a%d e"i&icatio% o& dec"iptio%, a"et al#ee%C#i" etc

    1 UERIES:

    1;.1 I% cae o& a% do#!t, the e'po"te", d#"i%$ e'ai%atio%, ca% cla"i& do#!t.*o3ee", i% cae 3he"e the %eed a"ie &o" a detailed a%3e" &"o the e'po"te", a

    C#e" ca% !e "aied i% the te ! the +pp"aie/#pdt., 3hich %eed to !e app"oed! co%ce"%ed +/ ('po"t). The /B 3ill "eai% pe%di%$ a%d ca%%ot !e p"i%ted tillthe e'po"te" "eplie to the C#e" to the ati&actio% o& the +ita%toiio%e"/ep#t oiio%e". The "epl to C#e" i& a% ca% !e #!ittedth"o#$h I=+T o" th"o#$h e"ice e%t"e.

    14 AMENDMENTS:1

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    pa"tic#la" 3o#ld %eed to !e ca%celled / odi&ied i% the te !e&o"e $"a%ti%$ #chpe"iio%. +/ 3o#ld chec the tat# o& the $ood, !e&o"e $"a%ti%$ pe"iio%.

    1>. AMENDMENT OF FREIGHT AMOUNT:

    16.1 I& the &"ei$ht/i%#"a%ce ao#%t #%de"$oe a cha%$e !e&o"e Let 'po"t i $ie%,co""epo%di%$ cha%$e 3o#ld alo %eed to !e ade i% the /B 3ith the app"oal o& + / 'po"t. B#t i& the cha%$e ha tae% place a&te" the Let 'po"t o"de", app"oal o&

    +dditio%al/oi%t oiio%e" 3o#ld !e "eC#i"ed. No%-i%tiatio% o& #ch cha%$e3o#ld ao#%t to i-decla"atio% a%d a att"act pe%al actio% #%de" the #to +ct,1A62.

    1@. RECONSTRUCTION OF LOST DOCUMENTS:

    1>.1 #plicate p"i%t o#t o& I /B ca%%ot !e allo3ed to !e $e%e"ated i& it i lot, i%cee't"a cop o& hippi%$ Bill a"e lia!le to !e i#ed. *o3ee", a ce"ti&icate ca% !e

    i#ed ! the #to tati%$ that Let 'po"t o"de" ha !ee% paed i% the te toe%a!le the $ood to !e accepted ! the hippi%$ Li%e, &o" e'po"t. "a3!ac 3ill !ea%ctio%ed o% the !ai o& the Let 'po"t o"de" al"ead "eco"ded o% the te.

    18. RE"PRINT OF SHIPPING BILLS:18.1 iila"l, "e-p"i%t ca% !e allo3ed 3he"e the"e i a te &ail#"e, a a "e#lt o&3hich the p"i%t o#t (a&te" the Let 'po"t o"de") ha %ot !ee% $e%e"ated o" the"e i aip"i%t. Pe"iio% o& +/ ('po"t) 3o#ld !e %ecea" &o" the p#"poe. Theip"i%t cop hall !e ca%celled !e&o"e #ch pe"iio% i $"a%ted.

    1. EXPORT OF GOODS UNDER CESS:

    1A.1 Fo" e'po"t ite, 3hich a"e #!7ect to e'po"t ce, the ce hall !e applied ! thete o% the !ai o& the co""epo%di%$ 8 di$it *eadi%$ ched#le ai%tai%ed i% thete. + p"i%ted challa% $e%e"ated ! the te 3o#ld !e ha%ded oe" to thee'po"te".The ce ao#%t i%dicated ho#ld !e depoited 3ith the dei$%ated !a%.

    2!. EXPORT OF GOODS UNDER CLAIM FOR DRABAC:

    20.1 The chee o& cop#te"ied p"ocei%$ o& "a3!ac clai #%de" the I%dia%#to I te-'po"t 3ill !e applica!le &o" all e'po"t th"o#$h I.

    20.2 The e'po"te" 3ho i%te%d to e'po"t the $ood th"o#$h I #%de" clai &o""a3!ac a"e adied to ope% thei" acco#%t 3ith the !a% a tated i% Pa"a ;. a!oe.Thi i "eC#i"ed to !e do%e to e%a!le di"ect c"edit o& the "a3!ac ao#%t to thee'po"te"G acco#%t, a %o cheC#e 3o#ld !e i#ed &o" pae%t o& d"a3!ac. Thee'po"te" a"e "eC#i"ed to i%dicate thei" acco#%t %#!e" ope%ed 3ith the Ba%. I 9*#7

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    '* $- 5*00/$7- * -5 ' 0/5-' +*6 -5*6 #'-6 7/ +*6 D69$ /'0- - *#' '#$-6 *+ - -5*6-6 /0 '* /'/- /' - -76/*' +*6.

    20.; The e'po"te" a"e alo "eC#i"ed to $ie thei" acco#%t %#!e" alo%$ 3ith the detailo& the +#tho"ied eale" !a% th"o#$h 3hich the e'po"t p"oceed a"e to !e "ealied.

    20.< + i%dicated ea"lie" 'po"t decla"atio% i%oli%$ a d"a3!ac ao#%t o& o"e tha%5#pee @%e lah 3ill !e p"oceed o% the te ! the +/ !e&o"e the $ood ca%!e !"o#$ht &o" e'ai%atio% a%d &o" allo3i%$ Let 'po"t.

    20. The d"a3!ac clai a"e a%ctio%ed #!7ect to the p"oiio% o& the #to +ct1A62, the #to a%d e%t"al 'cie #tie "a3!ac 5#le 1AA a%d co%ditio%p"ec"i!ed #%de" di&&e"e%t #!-headi%$ o& the +ll I%d#t" "ate a pe" %oti&ied ! the4i%it" o& Fi%a%ce &"o tie to tie.

    20.6 +&te" act#al e'po"t o& the $ood, the d"a3!ac clai 3ill !e p"oceed i% the I

    te ! the o&&ice" o& "a3!ac B"a%ch o% &i"t coe &i"t e"ed !ai. The"e i %o%eed &o" &ili%$ epa"ate d"a3!ac clai. The clai 3ill !e p"oceed !aed o% theT"ai% #a". The tat# o& the hippi%$ Bill a%d a%ctio% o& d"a3!ac clai ca% !eace"tai%ed &"o the %C#i" o#%te" et #p at the e"ice e%t"e o" "eote tetho#$h I=+T. I& a% C#e" ha !ee% "aied o" de&icie%c %oticed, the ae 3ill !eho3% o% the te"i%al a%d a p"i%to#t o& the C#e"/de&icie%c a !e o!tai%ed ! thea#tho"ied pe"o% o" the e'po"te" &"o the e"ice e%t"e o" i% o3% hi o&&ice thee'po"te" ha co%%ectio% 3ith I=+T The e'po"te" a"e adied to "epl to #chC#e"ie e'peditio#l th"o#$h the e"ice ce%t"e. The clai coe i% C#e#e o& the Ite a&te" o%l a&te" the "epl to C#e"ie/de&icie%cie i e%te"ed i% the I 1.. 20.>hippi%$ Bill i% "epect o& $ood #%de" clai &o" d"a3!ac a$ai%t !"a%d "ate 3o#ld

    alo !e p"oceed i% the ae a%%e", e'cept that d"a3!ac 3o#ld !e a%ctio%ed o%la&te" the o"i$i%al !"a%d "ate lette" i p"od#ced !e&o"e the dei$%ated c#to o&&ice" i%the o&&ice o& +ita%t/ ep#t oiio%e" ('po"t) a%d i e%te"ed i% the te. Thee'po"te" ho#ld peci& the No. o& d"a3!ac a A8.01 &o" p"oiio%al d"a3!ac i% the

    +%%e'-+.

    20.8 +ll the clai a%ctio%ed i% a pa"tic#la" da 3ill !e e%#e"ated i% a c"oll a%dt"a%&e""ed to the dei$%ated !a%. The dei$%ated !a% 3o#ld c"edit the d"a3!acao#%t i% the "epectie acco#%t o& the e'po"te" a%d 3he"e the acco#%t o& the e'po"te"i i% a% othe" B !"a%ch o& a% !a%, the dei$%ated !a% 3o#ld t"a%&e" the ao#%tto the "epectie B !"a%ch 3ho 3o#ld c"edit the ao#%t to e'po"te" acco#%t. T--5*6-60 - 66'--' 9/ -/6 $'0 +*6 5-6/*/7 0--' *+6-/0 *' *#' *+ 69$.

    a) +% e'po"te" dei"o# to hae hi d"a3!ac c"edited i% a% co"e !a%i%$ !"a%ch o& the!a% a#tho"ied &o" d"a3!ac pae%t at that I locatio% o" a% othe" !a% othe" tha%the a#tho"ied !a% (i% a% co"e !a%i%$ e%a!led !"a%ch 3hich i alo 5T= a%dNFT e%a!led), the e'po"te" 3ill !e "eC#i"ed to decla"e to the #to a#tho"itie theI%dia% Fi%a%cial e"ice ode (IF) o& the !a% !"a%ch 3he"e he ope"ate hi !a%

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    acco#%t, i% additio% to the co"e !a%i%$ e%a!led acco#%t %#!e", !a% %ae a%dadd"e i% the p"ec"i!ed &o"at (+ pe" the +%%e'#"e F to thi P#!lic Notice). The IFode No. ca% !e o!tai%ed ! the e'po"te" &"o hi !a% !"a%ch.

    !) +t the tie o& "e$it"atio% o& the !a% acco#%t 3ith the #to a#tho"itie the

    e'po"te" 3ill !e "eC#i"ed to p"od#ce a ce"ti&icate &"o the !a% !"a%ch, 3he"e heope"ate hi !a% acco#%t, ce"ti&i%$ the co""ect%e o& the IF code a%d !a% acco#%t%#!e" o& the e'po"te" a%d a cop o& the ae hall alo !e #!itted to the a#tho"ied!a% !"a%ch at the I locatio%.

    c) 3he%ee" the"e i a cha%$e i% the e'po"te" !a% acco#%t %#!e" the aep"oced#"e i "eC#i"ed to !e &ollo3ed ! the e'po"te" &o" &"eh "e$it"atio% o& %e3 !a%acco#%t %#!e".

    20.A S#557--'6 D69$ C7/0: I& the d"a3!ac ao#%t i%itiall paid i lethe% e%titlee%t the e'po"te" ca% &ile applicatio% &o" #pplee%ta" clai &o" additio%al

    ao#%t. Fo" #ch clai a&te" app"oal o& a%ctio% o& #pplee%ta" clai o% &ile ! the+/ "a3!ac. The +pp"aie" / #pdt. (BH) hall p"oce clai o%li%e #!it it &o"app"oal ! +/ ( BH) . +&te" a%ctio% o& d"a3!ac a$ai%t #pplee%ta" clai"a3!ac c"oll hall !e $e%e"ated ! te a%d ao#%t t"a%&e""ed to the !a% i%the ae a%%e" a %o"al i% c"oll.

    21. EXPORT OF GOODS UNDER DEPB:

    21.1 + p"oced#"e &o" o%li%e t"a%iio% o& hippi%$ !ill to =FT a%d o%li%e "eceipt o&PB lice%e i i% place i% thi po"t. + pe" thi p"oced#"e, the PB lice%e i#ed! =FT a"e !ei%$ "eceied o%li%e a%d a"e !ei%$ #!7ected to p"ec"i!ed o%li%e

    alidatio% chec. +&te" thee chec, the lice%e a"e aaila!le &o" #e o& ipo"te".The detail o& #ch PB lice%e a"e aaila!le o% the hoe pa$e o& 3e!ite333.ice$ate.$o.i%. It i alo cla"i&ied that i% "epect o& PB lice%e "eceied o%li%e,the PB %#!e" ho#ld !e e%tio%ed o% the Bill o& e%t" i& #ch PB a"e i%te%dedto !e #ed &o" pae%t o& d#t i%tead o& "e$it"atio% %#!e" a i i% p"actice 3ith"epect to a%#all e"i&ied PB.The a!oe p"oced#"e 3o#ld !e applica!le i% "epecto& PB lice%e i#ed o% o" a&te" 12th 4a"ch 200> ! =FT, the e'iti%$ p"oced#"eho#ld !e &ollo3ed &o" the lice%ce i#ed p"io" to a!oe date.

    21.2 9hile &ili%$ i%&o"atio% a pe" the &o"at o& +%%e'#"e +, 'po"te" a"e "eC#i"ed toe%#"e that co""ect ="o#p ode No. o& the $ood !ei%$ e'po"ted a%d the ite No. o&"elea%t ="o#p i clea"l e%tio%ed (ite-3ie detail). The 'po"te" / *+ a"eadied to &ill Ite No. i% the ae a%%e" a $ie% i% the P#!lic Notice i#ed !.=.F.T.

    21.; PB "edit i% "epect o& ite lie &o"#latio%, i%7ectio% etc o& ="o#p odeNo.62 (heical) a"e at a peci&ic pe"ce%ta$e o& c"edit "ate &o" the "elea%t !#l d"#$.Fo" p"ope" calc#latio% o& PB "ate, 'po"te"/*+ a"e adied to clai e'po"t #%de"

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    the peci&ic l.No. i& the a"e e'po"ti%$ i%7ectio% a%d the"ea&te" e%tio% l.No. o& "o#pode 62 o& the !#l d"#$ o& 3hich #ch i%7ectio% hae !ee% ade. The te 3illcalc#late the aid peci&ic pe"ce%ta$e o& the PB "ate o& #ch !#l d"#$, &o"#latio%o& 3hich a"e !ei%$ e'po"ted.

    21.< +ll the PB hippi%$ Bill hai%$ F@B al#e le tha% 5. lah a%d / o" PB"ate le tha% 20? 3ill !e aeed ! +pp"aie"/ #pt. (PB ell). *o3ee", thehippi%$ Bill hai%$ F@B al#e o"e tha% 5. lah a%d/ o" c"edit "ate 20? o" o"e3ill !e aeed ! +../. ('po"t). +% C#e" at the tie o& aei%$ ! +pp"aie"(PB ell) o" +.. /..('po"t) a !e o!tai%ed &"o the e"ice e%t"e a%d "epl tothe C#e" ha to !e "%ihed th"o#$h e"ice e%t"e o" th"o#$h I=+T 21. I& the="o#p ode No., Ite No. a%d F@B al#e decla"ed i accepted ! the +pp"aie"/ #pt(PB ell) o" +ita%t / ep#t oiio%e" ('po"t), $ood a !e !"o#$ht a%de%te"ed i% the te. The e'ai%i%$ o&&ice" 3ill &eed the e'ai%atio% "epo"t a%d Let'po"t o"de" 3ill !e $ie% ! +pp"aie"/#pt. i% the I te. ee% copie o&hippi%$ Bill 3ill !e p"i%ted &o" the p#"poe e%tio%ed a$ai%t each a #%de"

    1. #to op : Fo" "eco"d o& #to2. 'po"te" op : Fo" "eco"d o& 'po"te";. .P. op : Fo" o&&ice o& =FT

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    hippi%$ Bill. I% #ch cae, P op o& hippi%$ !ill 3ill %ot !e p"i%ted a%d o%l 6copie 3ill !e p"i%ted. 4a"et e%C#i"ie a!o#t al#e 3ill !e co%d#cted i% #ch cae a%dthe &i%al al#e 3o#ld !e dete"i%ed eithe" 3ith the app"oal o& the 'po"te" o" a&te"i#e o& the ho3 a#e Notice i% cae the 'po"te" co%tet the al#e dete"i%ed. I%#ch cae 3he"e aple a"e d"a3% &o" the p#"poe o& a"et e%C#i", the cop o& the

    hippi%$ Bill &o" claii%$ PB 3o#ld !e $e%e"ated a&te" dete"i%atio% o& al#e o% the!ai o& a"et e%C#i" a%d ha%ded oe" to the 'po"te" a&te" !ei%$ i$%ed !+pp"aie" / #pdt. o& #to. I% #ch cae 3he"ee" a"et al#e ha !ee% &o#%d to!e le tha% t3ice the c"edit claied, the a"et al#e 3ill !e e%tio%ed i% the P opo& hippi%$ Bill a #%de":-4a"et al#e o& the $ood i 5 a%d c"edit %ot to e'ceed 0? o& the a"etal#e.aple a alo !e d"a3% &o" othe" p#"poe #ch a heical tet, PBe%titlee%t etc. The p"oced#"e o& P"oiio%al +ee%t hall !e applica!le #tati#ta%di to a!oe cae a 3ell a%d the cae 3ill !e &i%alied a&te" %ecea" "epo"tetc. a"e "eceied a%d #%p"i%ted cop o& hippi%$ Bill ea%t &o" PB lice%ce hall !e

    "eleaed the"ea&te" &o" p"i%ti%$.

    21.A PB "edit e%titlee%t: I-ea$e o& PB hippi%$ !ill data &"o #toa%d PB lice%ce &"o =FT ha !ee% eta!lihed. The"e&o"e, the PB Lice%ce hall!e i#ed ! =FT o% the !ai o& I ea$e a%d the PB lice%ce hall !ea#toaticall "e$ite"ed i% #to te o% "eceipt &"o =FT &o" #tiliatio% o& theae &o" ipo"t.

    22. EXPORT OF GOODS UNDER 1!! EOU SCHEME:22.1 The 'po"te" ca% $et the e'po"t $ood e'ai%ed ! e%t"al 'cie / #to

    @&&ice" at the &acto" ee% p"io" to &illi%$ o& hippi%$ Bill. el& eali%$ &acilit i aloaaila!le. *e hall o!tai% the 'ai%atio% "epo"t i% the &o" a%%e'ed a+%%e'#"e1tothi P#!lic Notice d#l i$%ed a%d taped ! the 'ai%i%$ @&&ice"a%d #pe"ii%$ @&&ice" at the &acto". The e'po"t i%oice hall alo !e i$%ed a%dtaped ! !oth the o&&ice" at the &acto". The"ea&te" the $ood hall !e !"o#$ht to theco%ce"%ed #to 9a"eho#e &o" the p#"poe o& clea"a%ce a%d #!eC#e%t Let'po"t. The 'po"te" / *+ hall p"ee%t the $ood &o" "e$it"atio% alo%$ 3ith'ai%atio% 5epo"t i% +%%e'#"e G1G, +5-1, 'po"t I%oice d#l i$%ed ! the'ai%i%$ @&&ice" a%d #pe"ii%$ @&&ice" at the &acto", chec lit, decla"atio% i% &o"

    +%%e'#"e G+G, +%%e'#"e G1G a%d othe" doc#e%t #ch a doc#e%t o& t"a%po"tatio%,+5-1, etc. to the 'ai%e" i% the co%ce"%ed hed. +&te" "e$it"atio% o& $ood, thehippi%$ !ill 3ill !e a"ed to a% 'ai%e" &o" e"i&icatio% o& doc#e%t a%d eal. I& eali &o#%d i%tact the hippi%$ Bill 3ill !e "ecoe%ded &o" L@, 3hich 3ill !e $ie% ! thehed +pp"aie". *o3ee" i& eal i %ot &o#%d i%tact, the $ood 3ill !e a"ed &o"e'ai%atio% a%d L@ 3ill !e $ie% i& the $ood a"e &o#%d i% o"de".

    2. EXPORT OF GOODS UNDER THE EPCGDES SCHEME:

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    2;.1 The p"oced#"e &o" o%li%e t"a%iio% o& Lice%e/+#tho"iatio% i#ed #%de"#t 'eptio% chee () (e'cept thoe i#ed #%de" chee ode 1>) a%d'po"t P"ootio% apital =ood chee (P=) &"o =FT to #to th"o#$h a%lect"o%ic 4ea$e 'cha%$e te i ope"atio%al at thi po"t i% "epect o& /P= lice%ce i#ed o% o" a&te" 10 M6 2!!. + pe" the p"oced#"e p"ec"i!ed !

    =FT, 'po"te" appl &o" +da%ce lice%e #%de" #t 'eptio% chee () a%dlice%e #%de" 'po"t P"ootio% apital =ood chee (P=) to =FT. + pe" the*a%d!oo o& P"oced#"e Vol. I, e'po"t #%de" ca% !e ta"ted iediatel o%$e%e"atio% o& &ile %o. 3hich i $e%e"ated ! =FT o% #!iio% o& applicatio% &o"lice%e #%de" . +cco"di%$l =FT 3o#ld t"a%it the ea$e "elati%$ to FileN#!e" o $e%e"ated ! the to #to o a to e%a!le #to to pe"it e'po"t#%de" . +, the e'po"t #%de" P= ca% !e ta"ted o%l a&te" i#a%ce o& lice%eJthe =FT 3o#ld t"a%it the Lice%e ea$e iediatel o% i#a%ce o& lice%e#%de" a%d P= chee. The lice%e #%de" a!oe e%tio%ed chee i#ed! =FT 3o#ld !e "eceied o%li%e ! #to. #ch lice%e 3o#ld !e #!7ected tothe p"ec"i!ed o%li%e alidatio% chec at I=+T a%d the"ea&te", the ae 3o#ld !e

    aaila!le &o" #e ! the e'po"te" at the po"t o& "e$it"atio% &o" ipo"t. etail o& #chlice%e 3o#ld alo !e aaila!le o% the hoe pa$e o& 3e!ite, 333.ice$ate.$o.i%. +e%tio%ed a!oe, e'po"t #%de" ca% !e ta"ted iediatel a&te" "eceipt o& &ile%#!e" ea$e &"o =FT ! C#oti%$ the "elea%t File N#!e" allocated ! =FTo% the e'po"t doc#e%t. +&te" i#a%ce o& lice%e, e'po"te" 3o#ld !e "eC#i"ed toC#ote the "elea%t lice%e %#!e" o% the e'po"t doc#e%t.

    2;.2 The"e i %o %eed o& "e$it"atio% o& &ile %#!e" / lice%e %#!e" a%d o!tai%i%$ a#to 5e$it"atio% %#!e" at thi po"t. + the lice%e i#ed #%de" / P=3ill %o3 !e "eceied o%li%e &"o =FT a%d 3o#ld !e aaila!le at thi po"t, Ipo"te"3o#ld !e "eC#i"ed to p"od#ce the ha"d copie o& the lice%e i#ed ! =FT alo%$

    3ith !o%d / LT a%d e'ec#te B= i% acco"da%ce 3ith the p"oiio% o& the #toi"c#la"() i% &o"ce a%d a pe" the tat#to" "eC#i"ee%t o& the "elea%t #toNoti&icatio%, to the dei$%ated o&&ice", at thi po"t a thi po"t i the po"t o& "e$it"atio%i% the lice%e, &o" "aii%$ de!it i% !o%d / LT a%d o%ito"i%$ #ch !o%d / LT.Ipo"te" a"e "eC#i"ed to C#ote the lice%e %#!e" o% the "epectie Ipo"t doc#e%ti% cae the i%te%d to #e the lice%e. No a%#al de!it 3o#ld !e ade i% ha"d copieo& lice%e at the tie o& aee%t o& Bill o& %t" &o" ipo"ted ca"$o.

    2;.;. Fo" o%ito"i%$ o& e'po"t o!li$atio% #%de" lice%e i#ed ! =FT #%de" a!oee%tio%ed chee, #to 3o#ld t"a%it o%li%e all #ch Bill o& %t" a%d hippi%$Bill to =FT 3he"ee" ipo"t / e'po"t hae !ee% a&&ected #%de" lice%e "eceiedo%li%e &"o =FT #%de" / P= chee. =FT 3o#ld t"a%it o%li%e a% 'po"t@!li$atio% icha"$e e"ti&icate (@) i% p"ec"i!ed &o"at co%tai%i%$ detail o&hippi%$ Bill to #to 3hich 3o#ld alo !e ade aaila!le at thi po"t. Baed o%thi @, the dei$%ated o&&ice" at thi po"t 3o#ld "eleae the !o%d / LT a%d theB=, i& a%, a&te" ca#i%$ %ecea" e"i&icatio%.

    2;.

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    ae%de%t() o& lice%e !aed o% lo$ p"i%t o& #a$e o& lice%e i#ed ! #to a%dt"a%it o%li%e the %ecea" ae%de%t() o& lice%e to #to. No ipo"t #%de"#ch lice%e 3o#ld !e allo3ed a&te" i#a%ce o& lo$ p"i%t till the ae%de%t ea$e i"eceied &"o =FT.

    2;.. The a!oe p"oced#"e 3o#ld !e applica!le i% "epect o& &ile %o./Lice%e/+#tho"iatio% i#ed #%de" #t 'eptio% chee () a%d 'po"t P"ootio%apital =ood chee (P=) o% o" a&te" 1t 4a"ch 200A ! =FT. The e'iti%$p"oced#"e i% cae o& a%#al "e$it"atio% o& &ile %o./ Lice%e/+#tho"iatio% i#ed#%de" thee chee o% o" #pto 28th Fe! 200A, 3o#ld co%ti%#e to !e &ollo3ed. 2;.6 I%cae o& P=/ (DPT T*@ I N5 chee ode 1>) i#ed o% o"a&te" 01.0;.200A the"e i %o %eed o& a% "e$it"atio% at thi po"t. *o3ee", i% cae o&P=/ i#ed p"io" to 01.0;.200A a%d i#ed chee ode 1>, the e'po"te"i%te%di%$ to &ile hippi%$ Bill #%de" the a&o"eaid chee i%cl#di%$ thoe #%de" theclai &o" "a3!ac ho#ld &i"t $et thei" P=/ ( i#ed #pto 28.02.200A ! the=FT) "e$ite"ed 3ith thi po"t i.e. I 4a%dideep, 3hich 3o#ld !e do%e ! the

    dei$%ated o&&ice". The o"i$i%al P=/ 3o#ld %eed to !e p"od#ced !e&o"edei$%ated o&&ice" &o" data e%t". + p"i%t o#t o& the "elea%t pa"tic#la" (heclit)e%te"ed 3ill !e $ie% to the 'po"te"/*+. The P=/ 3o#ld %eed to !e p"ee%tedto the +pp"aie"/ #pt, , 3ho 3o#ld e"i& the pa"tic#la" e%te"ed i% the cop#te" 3iththe o"i$i%al P=/ a%d "e$ite" K e"i& the ae i% the I te. The5e$it"atio% No. o& the P=/ 3o#ld !e "%ihed to the 'po"te"/*+, 3hich3o#ld %eed to !e e%tio%ed o% the decla"atio% &o" (+%%e' ) at thi po"t &o" e'po"t o&$ood. It 3o#ld %ot !e %ecea" the"ea&te" &o" the 'po"te"/*+ to p"od#ce the o"i$i%alP=/ &o" p"ocei%$ o& the e'po"t decla"atio%.

    2;.> +ll the e'po"t decla"atio% &o" EPCGDES 3o#ld !e p"oceed o% the te !

    he +pp"aie"/#pdt., 'po"t epa"te%t a%d the +/ 'po"t. +&te" the decla"atio%hae !ee% p"oceed a%d accepted, the $ood ca% !e p"ee%ted at the 'po"t hedlo%$ 3ith EPCGDES&o" e'ai%atio% a%d Let 'po"t a i% othe" e'po"t $ood. +lle'po"te" aaili%$ o& the EPCG/DES &acilitie a"e "eC#eted to iediatel $et thei"EPCGDES "e$ite"ed i% the I te o that the e'po"t decla"atio% a"e p"oceede'peditio#l.

    2;.8 F#"the", e'po"te" aaili%$ o& EPCGDES !e%e&it i% te" o& a"io# %oti&icatio%ho#ld &ile the "elea%t decla"atio% i% +%%e'#"e alo%$ 3ith +%%e'#"e +.

    2;.A It i "the" cla"i&ied a &ollo3: -

    a. 9hile $ii%$ detail "elati%$ to EPCG/DES ope"atio% i% the &o" at +%%e'-, thee'po"te"/*+ ho#ld i%dicate the .No. o& the $ood !ei%$ e'po"ted i% the ol#%titled IT4 .N@. IN EPCG/DES P+5T @F +%%e'. .

    !. I& i%p#t e%tio%ed i% P=/ o%l hae !ee% #ed i% the a%#&act#"e o& the$ood #%de" e'po"t, i% ol#% titled IT4 5.N@. IN +da%ce +#tho"iatio% o& +%%e'.

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    , the e'po"te"/*+ a"e "eC#i"ed to $ie .No. o& i%p#t i% Pa"t- o& the Booa%d 'po"te" %eed %ot &ill #p col#% titled 5IPTI@N @F 5+9 4+T5I+L.

    c. I& oe i%p#t 3hich a"e %ot i% Pa"t- o& the EPCG/ DES hae !ee% #ed i% thea%#&act#"e o& the $ood #%de" e'po"t a%d the e'po"te" 3a%t to decla"e #ch i%p#t,

    he hall $ie the dec"iptio% o& #ch i%p#t i% col#% titled 5IPTI@N @F 5+94+T5I+L,

    d. I% the col#% IN/I4P, the e'po"te" a"e "eC#i"ed to 3"ite N, i& the i%p#t #ed a"ei%di$e%o# a%d 4, i& the i%p#t #ed a"e ipo"ted,

    e. I% col#% titled e ched#le l. No. the "elea%t e"ial No. o& the ched#le"elati%$ to e ho#ld !e e%tio%ed

    2;.10 DP@5T @F =@@ N5 FI+ *4:

    The detail pe"tai%i%$ to e'po"t p"od#ct i.e. i%p#t ate"ial #tilied a pe" I@N ho#ld!e clea"l e%tio%ed at +%%e'#"e + at the tie o& &ili%$.

    2

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    2.2.200A (aaila!le at 333.c!ec.$o.i%). F#"the", the e'po"te" alo hae the optio% o&$ii%$ a B5 &"o the co%ce"%ed a#tho"ied deale"().

    (d) #ch ce"ti&icate hall !e "%ihed ! the e'po"te" o% a 6 o%thl !ai i% "epecto& e'po"t 3hich hae !ecoe d#e &o" "ealiatio% i% the p"eio# 6 o%th. Fo"

    e'aple, &o" the i'-o%thl pe"iod o& a%#a"- #%e 2008 (d#"i%$ 3hich e'po"t 3e"ee&&ected), the tatee%t/B5 %eed to !e #!itted a&te" 1t #l,200A.

    (e) #ch ce"ti&icate hall !e &iled ! the e'po"te" + 3ie at each po"t. The "elea%tdate &o" &ili%$ ce"ti&icate hall !e calc#lated &"o the date o& let e'po"t o"de" (L@)3hich i the date 3he% the e'po"t $ood a"e pe"itted to !e e'po"ted. +% e%do"ee%to% the e'po"te" cop o& /Bill 3o#ld !e ade peci&i%$ the d#e date &o" "ealiatio% o&e'po"t p"oceed.

    (&) The te hall i%dicate lit o& the hippi%$ !ill #%de" d"a3!ac 3he"e theB5/%e$atie tatee%t ha %ot !ee% "%ihed ! the e'po"te" 3ithi% the p"ec"i!ed

    date. The +ita%t oiio%e" / ep#t oiio%e" ('po"t) a pe"#e #chlit eithe" &o" the e%ti"e #to po"t o" &o" a% i%diid#al e'po"te" ! e%te"i%$ the Icode o& the e'po"te" a%d acco"di%$l i%itiate actio% to "ecoe" d"a3!ac.

    ($) The B5 e%t" od#le $ie th"ee optio% &o" e%te"i%$ the detail o& &o"ei$%e'cha%$e "ealiatio%

    (i) I& the e'po"te" "%ihe the B5 a a p"oo& o& &o"ei$% e'cha%$e "ealiatio%, theo&&ice" 3ill chooe optio% (1) a%d e%te" the peci&ic hippi%$ Bill %#!e" a%d date.#ch hippi%$ Bill 3ill !e deleted ! the te &"o the lit o& hippi%$ !ill pe%di%$&o" "ealiatio% o& e'po"t p"oceed.

    (ii) I& the e'po"te" p"od#ce a %e$atie tatee%tM &o" a peci&ied i' o%thl pe"iod&"o the +/cha"te"ed acco#%ta%t that %o &o"ei$% e'cha%$e i pe%di%$ "ealiatio% &o"the e'po"te" i% the $ie% pe"iod, the o&&ice" 3ill chooe optio% (2). The te 3illa#toaticall dipla the /B pe"tai%i%$ to the $ie% pe"iod o% c"ee% a%d o%ce theo&&ice" app"oe, all #ch hippi%$ !ill hall !e deleted &"o the pe%de%c lit.

    (iii) I& the %e$atie tatee%t "%ihed ! the e'po"te" $ie the lit o& /B, &o" apa"tic#la" i' o%th pe"iod, &o" 3hich &o"ei$% e'cha%$e ha %ot !ee% "ealied (a%diplicatio% &o"ei$% e'cha%$e ha !ee% "ealied &o" all othe" /B) the%, the o&&ice" 3illchooe optio% (;). Thi 3ill allo3 the o&&ice" to e%te" the /B &o" 3hich the B5 a"epe%di%$. The"ea&te", all /B e'cept #ch pe%di%$ /B 3ill !e deleted &"o the lit.

    (i) The B5 e%t" od#le alo e%a!le the epa"te%t to "eoe the lit o& /B &"othe pe%de%c lit i& d"a3!ac i "ecoe"ed #!eC#e%tl. I% #ch cae, the o&&ice" a

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    chooe optio% (1) a%d e%te" the o"de" %o./challa% %o. a%d date a%d alo the %o. a%d ateo& all hippi%$ Bill &o" 3hich the d"a3!ac ha !ee% "ealied. The"ea&te", all #ch /B3ill !e deleted &"o the pe%de%c lit..2>. The te 3ill i%dicate to the +ita%t oiio%e"/ep#t oiio%e"

    ("a3!ac) all cae o& "a3!ac hippi%$ !ill 3ith L@ date &alli%$ o% o" a&te"1.1.2008 i& the B5/%e$atie tatee%t i% the p"ec"i!ed +%%e'#"e e%cloed to theBoa"d i"c#la" i %ot #!itted ! the e'po"te" 3ithi% the p"ec"i!ed pe"iod. F#"the",the e'po"te" a"e "eC#i"ed to "%ih the B5/%e$atie tatee%t i% the p"ec"i!ed

    +%%e'#"e i% "epect o& all the "a3!ac hippi%$ Bill hai%$ L@ date &"o 1.1.200 (epa"atel &o" each i' o%th pe"iod) 3ithi% a pe"iod o& &o#" o%th &"othe date o& i#e o& Boa"d ci"c#la".

    28. GRIEVANCE HANDLING:

    28.1 The +ita%t oiio%e"/ ep#t oiio%e" o& #to, I/F, a

    !e app"oached ! e'po"te" o" thei" *+ &o" ettlee%t o& a% p"o!le &aced at a%ta$e o& the e'po"t clea"a%ce. 5e$a"di%$ *elpde &acilitie the &ollo3i%$ a !e %oted:a) I=+T #e" 3o#ld co%ti%#e to i%te"act 3ith the *elpde at 011-2;;>A020 a%d011-2;;>01;; o" th"o#$h ice$atehelpdeice$ate.$o.i%. Thi *elpde i a%a$ed! 4/ 9ip"o.!) e" "eC#i"i%$ a% othe" cla"i&icatio% "e$a"di%$ the %e3 applicatio% a i%te"act3ith the toll-&"ee *elpde %#!e" 180026622;2 o" ati.helpdeice$ate.$o.i%. Thi *elpde i a%a$ed ! T.

    c) e" a alo di"ectl co%tact te 4a%a$e", #to a%d . 'cie, Bhopal(ite %ae I 4a%dideep) o" the &ollo3i%$ dei$%ated #to o&&ice" i% cae o& a%

    di&&ic#lt:(i) h"i., Bhattacha"a,+dditio%al oiio%e" (#to), *C". Bhopal Tel: 0>--2>>;A;.(ii)h"i. +"i%d a"a%, +ita%t oiio%e"(#to), *C". Bhopal. Tel:0>-2>2(iii) h"i.ee%d"a a'e%a, #pe"i%te%de%t, I 4a%dideep, Tel:0>

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    ;.The oiio%e" (+ppeal) Bhopal.

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    To be Filled in by the Service Centreate o& P"ee%tatio% o! N#!e"/atehippi%$ Bill No. atei$%at#"e

    To be Filled in by the Exporter/CHAMaster Details

    1 *+ Lice%e N#!e" Nae2 I ode N#!e" Nae; 'po"te" +dd"e< 'po"te" Tpe PQ R P"iate =Q R =oe"%e%t 4e"cha%t/4a%#&act#"e" 5Q - 4e"cha%t FQ - 4a%#&act#"e"6 o%i$%ee Nae> o%i$%ee +dd"e

    8 o%i$%ee o#%t"A Po"t o& eti%atio%10 o#%t" o& Fi%al eti%atio%11 tate o& @"i$i% o& 'po"ted =ood12 PS/I ode1; +#tho"ied eale"(+) ode1< 5BI 9aie" N#!e"1 5BI 9aie" ate16 +%%e'#"e Pa"aete"

    ?-0 N*1@ A''-#6- C P6/#760 (O'7 * $- +/77- +*6 ICDCFS & S- S/-0) Facto" t#&&ed (O/N) : $ aple +ccopa%ied(O/N): Nat#"e o& a"$o: 4a" K N#!e":E Total No. o& Paca$e:: + No. o& Looe Pacet: : No. o& o%tai%e":H ="o 9ei$ht : / Net 9ei$ht :

    %it o& 4ea#"ee%t :. C*'/'-6 D-/70 (V7/, /+ F*6 S#++-)o%tai%e" N#!e" ie 'cie eal N#!e" eal ate N#!e" o& Pacet t#&&ed1 2 ; < 7. P/' D-/70"No Pacet N#!e" Tpe o& PacetF"o -To

    5otatio% N#!e":' 5otatio% ate :N*- : ol#% & ' a"e alid o%l &o" ea #to Locatio%.

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    I'=*/- D-/7018 I%oice %#!e" ate1A Nat#"e o& Pae%t LQ Lette" o& "edit PQ i"ect Pae%t +Q ele" a$ai%t+PQ +da%ce Pae%t +ccepta%ce N+Q Not +pplica!le20 Pe"iod o& Pae%t a pe" co%t"act (i% a)

    21 o%t"act N#!e"22 9hethe" o%i$%ee a%d B#e" ae2; I& NO, Nae K +dd"e o& B#e"2< I%oice #""e%c JE'-6 E'- R- P6/#760 /' 0- *+N*'"S'6 C#66-' 5*/' 2>K2 Nat#"e o& o%t"act J1K " FOB J2K " CIF JK " CF J4K " CI2> C6-0R- C#66-' A*#'oiio%ico#%t o% F@B 5atePaci%$ K 4ic.ha"$e

    @the" ed#ctio%F"ei$htI%#"a%ce2 9hethe" the %itP"ice I%cl#deFQ R F"ei$ht IQ R I%#"a%ceBQ R F"ei$ht K I%#"a%ce NQ - No%e2@ E'- R- D-/70 +*6 '*'"0'6 C#66-'#""e%code/Nae%it i%

    5#pee'cha%$e5ate&&ectieateBa% Nae e"ti&icateN#!e"e"ti&icateate1 2 ; < 6 >

    ?-0 N*28. I- /0- D-/70 (T* $- 56*=/- +*6 - /'=*/- 0-56-7)N*- :ol#% 12 : 3hethe" thi"d pa"t e'po"t : Need to !e p"oided &o" chee odei%oli%$ BH a%d PB o%l. Fo"the chee code i%oli%$ , P=, o! 9o", F5 etc. te 3o#lddete"i%e the thi"d pa"t e'po"ta#toaticall.

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    D-06/5/*' *+ G**0 #'/ I- R- N*. *+ U'A/0*#'/' U'/ F*6 R-C-*6, /+ NFEI E5*601 2 ; < 6 > 8 A 10 11 12 1;I-

    S6. N*.RITC C*-A-00*6/-0, /+ ' A*#'/' U'/P6-0-' M6- V7#-S-- C*---6 T/6 P6 E5*6(?N)2. D69$ P6/#760I%oice e"ial N#!e"Ite e"ial N#!e"#t "a3!ac etail

    BH e"ial N#!e" E#a%tit 5a3 4ate"ial etail5a3 4ate"ial e"ial N#!e" 5a3 4ate"ial E#a%tit1 2 ; < 6!. DEECEPCG L/-'0-0 P6/#760I%oice e"ial N#!e"Ite e"ial N#!e"/P= Lice%ce Pa"tic#la"5e$it"atio% N#!e"e"ial N#!e" i% Pa"t ()e"ial N#!e" i% Pa"t ()E#a%tit +cco#%ti%$ %it

    9hethe" I%di$e%o# / Ipo"ted1 2 ; < 6 > 81. DFRC L/-'0-0 P6/#760I%oice e"ial N#!e"Ite e"ial N#!e"/P= Lice%ce Pa"tic#la"5e$it"atio% N#!e"ta%da"d I@="o#p odeta%da"d I@e"ial N#!e"ta%da"d I@ No"e"ial N#!e"E#a%tit +cco#%ti%$ %it9hethe"I%di$e%o# / Ipo"ted1 2 ; < 6 > 8 A2 P*0 " -5*6 DEPB P6/#760

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    I%oice e"ial N#!e"Ite e"ial N#!e"PB etail="o#p ode Ite odeE#a%tit +cco#%ti%$ %it

    Pa"e%t PB etail="o#p odeIte ode E#a%tit +cco#%ti%$%it1 2 ; < 6 > 8 A 10. *$ *6 P6/#760I%oice e"ial N#!e"Ite e"ial N#!e"Bill o& %t" Pa"tic#la"Noti&icatio% N#!e"

    B N#!e" ate B I%oice e"ial N#!e"+ct#al I%oice N#!e"Ite e"ial N#!e"I% i%oice Po"t ode,9he"e ipo"ted E#a%tit %it o& 4ea#"ee%t1 2 ; < 6 > 8 A 10 114. A''-#6- C1 P6/#760 (A557/$7- * EOUEP)I%oice e"ial N#!e"Ite e"ial N#!e"I ode +%%e'#"e 1 etail'ai%atio% ate

    iiio% o%. 5a%$e 'ai%atio%@&&ice" Nae'ai%atio%@&&ice" ei$%atio%#pe"io"@&&ice" Nae#pe"io"@&&ice" ei$%atio%eal N#!e" +&&i'ed o% Paca$e1 2 ; < 6 > 8 A 10 113. R-"E5*6 P6/#760S-6/7 N#$-6R- % E5*6 P6/#7601 I%oice e"ial No. o& B2 Ite e"ial No. o& B; B N#!e"< B ate I%oice No. o& B

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    6 Ite e"ial No. @& B> Po"t ode8 Ite ec"iptio% + pe" B I%oiceA E#a%tit Ipo"ted10 %it o& 4ea#"ee%t

    11 +ea!le Val#e i% (5)12 Total #t Paid1; #t Pae%t ate1< E#a%tit 'po"ted1 Tech%ical etail16 @the" Ide%ti&i%$ Pa"aete"1> 9hethe" a$ai%t e'po"t @!li$atio% (O/N)18 'po"t @!li$atio% Noti&icatio% No.1A "a3!ac +o#%t laied20 9hethe" Ite %-#ed(O/N)21 oiio%e" Pe"iio%(O/N)

    22 Boa"d @"de" N#!e"2; Boa"d @"de" ate2< 9hethe" 4@V+T +ailed (O/N)2 9hethe" 4@V+T 5ee"ed (O/N)>. C-00 P6/#760I%oice e"ial N#!e" Ite e"ial N#!e" e +pplica!le(O/N)I& e +pplica!lee e"ial N#!e"e E#a%tit

    1 2 ; < @. CENVAT P6/#760I%oice N#!e" Ite e"ial N#!e" e"ti&icate N#!e" e"ti&icate ate e%t"al 'cie@&&ice ode

    +eee odeValid pto1 2 ; < 6 >

    8. T/6 P6 E5*60I%oice N#!e" Ite e"ial N#!e" I ode Nae o& the 4a%#&act#"e" B"a%ch e"ialN#!e"

    +dd"e1 2 ; < 6N*-:I& the thi"d pa"t i alo a "e$#la" e'po"te", I ode a%d !"a%ch e"ial %#!e" a"e$ite"ed 3ith =FT ha to !e p"oided. @the"3ie, %ae a%d add"e o& thea%#&act#"e" i to !e decla"ed.

    . AR4 P6/#760

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    I%oice e"ial N#!e"Ite e"ial N#!e"+5< Pa"tic#la"

    +5< N#!e" +5< ate oiio%ea"ate iiio% 5a%$e R-601 2 ; < 6 > 8

    4!. D*#-'0 & R-7-0/' A-'/-0 P6/#760oc#e%t Tpe(E/I/L//@)oc#e%t ec"iptio%I%oice N#!e"Ite N#!e"

    +$e%c ode +$e%c Nae oc#e%t Nae1 2 ; < 6 >41. #* A77*/*' P6/#760I%oice e"ial N#!e" Ite e"ial N#!e" +$e%c +llocatio% e"ial N#!e"

    o#%t" ode/Oea"/5e$io% ode/e"ialN#!e"/ate$o"/E#ota o" No% E#otao#%t"/Toe% U)'. - /2/2/2/2;20;A'pi" ate1 2 ; <

    DECLARATI!I/9e decla"e that the pa"tic#la" $ie% he"ei% a!oe a"e t"#e a%d co""ect. I/9e e%cloehe"e3ith thecopie o& the &ollo3i%$ doc#e%t. (To !e #!itted 3ith the e'po"t $ood i% the

    3a"eho#e).1. =5 ecla"atio%2. ecla"atio%;. I%oice

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    ANNEXURE BF@54 Fhippi%$ Bill No ateecla"atio% #%de" Fo"ei$% 'cha%$e 4a%a$ee%t +ct, 1AAA1 I/9e he"e! decla"e that I/9e a/a"e the WLL5 /@NI=N@5 o& the $ood i%

    "epect o& 3hich thi decla"atio% i ade a%d that the pa"tic#la" $ie% i% the hippi%$Bill No dated a"e t"#e a%d that R

    a)W the al#e a co%t"acted 3ith the !#e" i ae a the ll e'po"t al#e decla"ed i%the a!oe hippi%$ !ill!)W the ll e'po"t al#e o& the $ood i %ot ace"tai%a!le at the tie o& e'po"t a%d thatthe al#e decla"ed i that 3hich I/9e, hai%$ "e$a"d to the p"eaili%$ a"et co%ditio%,e'pect to "eceie o% the ale o& $ood i% the oe"ea a"et.2. I/9e #%de"tae that I/9e 3ill delie" to !a% %aed he"ei% ...the &o"ei$% e'cha%$e "ep"ee%ti%$ the ll e'po"t al#e o& the $ood o% o" !e&o"e

    i% the a%%e" p"ec"i!ed i% 5#le A o& the Fo"ei$% 'cha%$e

    5e$#latio% 5#le, 1A>

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    12. Pacet etail

    ="o#p F"o To Tpe (Bo'e/a"to%)1.2.

    1;.etail o& +5

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    10. (a) I the dec"iptio% o& the $ood ,the C#alit a%d thei" a pe" the pa"tic#la""%ihed i%the e'po"t i%oiceX(!) 9hethe" aple i d"a3% &o" !ei%$ &o"3a"ded to po"t o& e'po"tX(c) i& e, the %o.o& eal o& paca$e co%tai%i%$ the aple

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    ="o#p ode Ite odeE#a%tit +cco#%ti%$ %itPa"e%t PB etail="o#p odeIte ode E#a%tit +cco#%ti%$ %it

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    YYI +cco#%t No:Z----------------------------------------------------------------------

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    + +"ita"

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    + oi!ato"eI I"#$#"eI i%$a%all#"I 5aiapalaa(Ti"p#")I hettipalaa (Ti"p#")I Vee"appa%di

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    I P#lichappalla#to *o#e Po%diche""Na$apatti%a po"t T#tico"i% #to *o#e

    T#tico"i%I T#tico"i%6 ochi% * #to *o#e ochi% + ochi%

    + alic#t> T"ia%d"# e%t"al'cie + T"ia%d"#8 Via$ * #to *o#e Via$ Pa"adeep Po"t#to *o#eHai%ada =a%$aa"a Po"tA Holata * #to *o#eHolata I ahedp#"

    + Holata L a3i,4e$halaaL Pet"apole L #ta"a%di,+aL 4o"eh, 4a%ip#"L +$a"tala T"ip#"a10 Ba%$alo"e * + Ba%$alo"eI Ba%$alo"e11 *de"a!ad * + *de"a!adI *de"a!ad12 4a%$alo"e * #to *o#e4a%$alo"e1; I%do"e (Pithap#"

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    + I%do"e1< +heda!ad#to I +heda!ad I #"atI VapiI ah"ath, Vadod"aI Hota4a$dala po"ta%a$a" Po"t

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    16 a%a$a" #to(4#%d"a)#to *o#e4#%d"a1> aip#" I aip#" + aip#"

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    +51+52T+TPINP*@N4+IL4+= T5+NF5 4+ILWI=+T 5=IT5+TI@N IW( ICEGATE 6*#/'"6-7- /'+*6/*')CHA P-60*''-7 D (M#7/57- 6-*60 5-6 $6' 5*00/$7-)P+NB5+N* L N@.

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    @NT+T P5@N L N@.@NT+T P5@N N+4I=N+TI@NP*@N4+IL

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    PINtateail idTelepho%e N#!e"ate: i$%at#"e o& the applica%t

    Place:APPENDIX" S-- C*-00 F"ee hippi%$ Bill i%oli%$ "eitta%ce o& &o"ei$% e'cha%$e.1 +da%ce Lice%e 3ith act#al #e" co%ditio%.2 +da%ce Lice%e 3ith i%te"ediate #pplie".; +da%ce Lice%e.< +da%ce 5eleae @"de". +da%ce Lice%e &o" eeed 'po"t.6 PB-Pot 'po"t.> PB-P"e 'po"t.

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    1A "a3!ac (BH).20 o!!i%$ (B=) / @/PS/S/*TP/TP/ #t &"ee c"edite"ti&icate2 FI+

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    6 P= a%d PB (P"e-'po"t)A P= a%d FI+>1 P=, "a3!ac a%d >2 P=, "a3!ac a%d F5>; P=, "a3!ac a%d o!!i%$

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    B4 BI 4T5 V4BINTI4T5 V4 NTI4T5 L@S @SN 454 54 4FT FT L==5 =5+T =5@ 4=4 =5+4 9=5 =5@ 4

    =O =5@ O+5 LHL5 HIL@LIT5 VH4 HIL@4T5 LLB P@N 9LT5 LIT5 V4T5 4T5 L4T 4T5I T@N 9P+ P+H 4ETL EINT+L 9T T 4EF E+5 FT LE4 E+5 4T5 +EO E+5 O+5 +T@N=5+T B5IT+INT@N 9NT NIT 4= =+LL@N VBHL BHL 4

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    T* T*@+N 4TB T+BLT 4TB TB 4P5 P+I5 45@L 5@LL 4

    O O+5 L4= 4ILLI =5+4 4@ @T@L T@L+*H *+NHB@ B@ 44+4T5E+5VL Vial 4B= B+=

    TN +5T@N 4IN IN* L*T *TEI E+5 IN*IN BI IN*B+= B+=L@T L@TE4 BI 4T5P PieceH= Hilo$"a 9N@ N#!e" 9

    APPENDIX"3 C#66-' C*-055 55 NT5O+F+ +F=+*+NI +F+LL +LB+NI+N LH +LS +L=5I+N IN+5 S

    +P +N@5+N PT+ ++@N +N=@L+N N9 H9+NS+ +@D +T +55IB+N @LL+5 +I

    +5 +5=NTIN P@ +5+4 +54NI+N 5+4 +4+9= +5B+N =IL5 +9+ +T5+LI+N @LL+5 ++T +T5I+N *ILLIN= +T+S4 +S5B+I+N 4+N+T +SB B+*+4I+N @LL+5 BB* B+*5+INI IN+5 B*BT B+N=L+* T+H+ BBB B+5B+@ @LL+5 BBBOB BL+5I+N 5BL BO

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    BF BL=I+N F5+N BBS BLIS @LL+5 BSD@F F+ F5+N BB4 B54I+N @LL+5 B4BTN B*T+N N=LT54 BT

    B@B B@LIVI+N B@LIVI+N@ B@B+4 N9 IN+5 B+B9P B@T9+N+ PL+ B9N@H N@59=I+N H5@N BVB5L B5+SILI+N 5+L B5 @LL+5 +BN B5NI @LL+5 BNB=L BL=+5I+N LV B=BIF B5NI F5+N BIH*5 +4B@I+N 5IL H*D+F F+ F5+N 4

    + +N+I+N @LL+5 +V +P V5 @ VHO +O4+N IL+N @LL+5 HOLP *IL+N P@ LNO O+N 5N4INBI N@P @L@4BI+N P@ @H4F @4@5@ F5+N H4NS N9 S+L+N @LL+5 H5 @T+ 5I+N @L@N 5*5H 5@+TI+ HN+ *5P B+N P@

    OP OP5 P@N OSH H@5N+ SHH +NI* H5@N HF IB@TI F5+N @P @4INI+N P@ @TP TI4@5 @ TP +@5 5 =P =OPTI+N P@N =V L +LV+@5 @L@N VH T@NI+N H5@@N TB T*@PI+N BI55 TFHP F+LHL+N IL+NP@N FHF FII @LL+5 FFI4 FINI* 4+5HH+ FIF5F F5N* F5+N F5DPF FP F5+N PF=4 =+4BI+N +L+I =4=L =@5=I+N L+5I =4 T* 4+5H

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    =* =*+N+ I =*=IP =IB5+LT+5 P@N =I=5 =5H 5+*4+ =5=TE =+T4+L+ ETS+L =T=NF =IN+ F5+N =N

    =9P =IN+-BI+ P@ =9=O =O+N+ @LL+5 =O*T= *+ITI =@5 *T*NL *@N5+ L4PI5+ *N*H *@N=H@N= @LL+5 *H*F *N=+5I+N F@5INT *IH IL+N H5@N+ IIN5 INI+N 5P INI5 IN@NI+N 5PI+* II55 I5+NI+N 5I+L I5IE I5+EI IN+5 IE

    IP I5I* P@N IIL I5+LI *HL ILITL IT+LI+N LI5+ IT4 +4+I+N @LL+5 4PO +P+N ON P@ @5+NI+N IN+5 @HST H+S+HT+N TN= HSH HNO+N *ILLIN= HHP9 N@5T* H@5+N 9@N HPH59 @T* H@5+N 9@N H5H9 H9+ITI IN+5 H9

    H= HO5=OST+N @4 H=L+H L+@ HIP L+LVL L+TVI+N L+T LVLBP LB+N P@N LBLL L@T*@ L@TI LL5 LIB5I+N @LL+5 L5LO LIBO+N IN+5 LO*F 9I F5+N LILTL LIT*+NI+N LIT+ LTLF LD4B@5= F5+N L4@P 4++ P+T++ 4@4H 4+@NI+N N+5 4H4=F 4+L+=+O F5+N 4=49H 4+L+9I+N H9+*+ 494O5 4+L+OI+N 5IN==IT 4O4V5 4+LIV 5FIO++ 4V4TL 4+LT LI5+ 4T45@ 4+5IT+NI+N @=IO+ 4545 4+5ITI 5P 4

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    4DN 4DI+N P@ 4D4L 4@L@V+N L 44NT 4@N=@LI+N T=5IH 4N4+ 4@5++N I5*+4 4+4S4 4@S+4BIE 4TI+L 4S

    N4H HO+T 44N+ N+4IBI+ @LL+5 N+NP5 NP+L 5P NPNL= NT*5L+N =IL5 NL

    +N=NT*5L+N +NTILLI+N=IL5 +NNI@ NI+5+=+N @5@B+ @5@ NIN=N NI=5I+N N+I5+ N=@45 5I+L @4+NI @4PH5 P+HIT+NI 5P PH

    P+B P+N+4+N B+LB@+ P+P=H HIN+ P=PO= P+5+=+O =+5+NI POPN P5VI+N NV@ @L PP*P P*ILLIPIN P@ P*PLN P@LI* SL@TO PLPT P@5T= @ PTE+5 E+T+5I 5I+L E+5@L 5@4+NI+N L 5@55 5@BL 559F 59+N+ F5+N 59

    *P T. *LN+ P@N *9T T+L+ 9T @B5+ T+5 +I 5IO+L +5 O*LL 5P LL L@N L= IN=+P@5 @LL+5 =HH L@V+HI H@5N+ HIT L@VNI+N T@L+5 IB @L@4+N IL+N @LL+5 B@ @4+LI *ILLIN= @S+5 5+N S+P P+NI* PT+ LH5 5I L+NH+ 5P LH +N IN+5 5= 5IN+4 =IL5 5SL LIL+N=NI SH 9I* H5@N+ OP O5I+N P@N O

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    T9 N9 T+I9+N @LL+5 T9T5 T+IH 5@BL TTS T+NS+NI+N *ILLIN= TST*B T*+I B+*T T*T@P P+5+N=+ T@

    TT T5INI+KT@B+=@ @LL+5 TTTN T5NII+N IN+5 TNT5L T5HI* LI5+ T5T44 T5H4NI 4+N+T T4=D =+N+ *ILLIN= =+* *5OVNI+ +

    + + I5*+4 +=BP P@N T5LIN= =BO P@ OS SBHIT+N 4 SVV V+T V

    VB VNSL+N B@LIV+5 VVN VITN+4 @N= VNO5 O4NI 5I+L OS5N S+I5 S5S4H H9+*+ S4S9 SI4B+B9 @LL+5 S95 5@ APPENDIX"> C*#'6 C*-0NT5O@ NT5O N+4

    + +N@55+

    + NIT +5+B 4I5+T+F +F=*+NIT+N+= +NTI=++I +N=ILL++L +LB+NI++4 +54NI++N NT*5L+N +NTILL+@ +N=@L++E +NT+5TI++5 +5=NTIN++ +45I+N +4@++T +T5I++ +T5+LI++9 +5B++S +S+5B+I+NB+ B@NI+ K *5S=@VIN+BB B+5B+@B B+N=L+*B BL=I4

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    BF B5HIN+ F+@B= BL=+5I+B* B+*5+INBI B5NIB BNIN

    B4 B54+BN B5NIB@ B@LIVI+B5 B5+SILB B+*+4+BT B*T+NBV B@VT IL+NB9 B@T9+N+BO BL+5BS BLIS+ +N++

    @@ (HLIN= IL+N)F NT5+L +F5I+N 5PLI= @N=@* 9ITS5L+NI @T IV@I5H @@H IL+NL *IL4 +45@@NN *IN+@ @L@4BI+5 @T+ 5I+

    B+V +P V5 IL+ND *5IT4+ IL+NO OP5S S* 5PBLI =54+NO IB@TIH N4+5H4 @4INI+@ @4INI+N 5PLIS +L=5I+ +@5 T@NI+= =OPT* 9T5N +*+5+5 5IT5+ P+INT T*I@PI+FI FINL+N

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    F FIIFH F+LHL+N IL+NF4 4I5@NI+F@ F+5@ IL+NF5 F5+N

    =+ =+B@N=B NIT HIN=@4= =5N++= =@5=I+=F F5N* =O+N+=* =*+N+=I =IB5+LT+5=L =5NL+N=4 =+4BI+=N =IN+=P =+L@P

    =E E+T@5I+L =IN+=5 =5=T =+T4+L+= =+4=9 =IN+ BI+=O =O+N+*H *@N= H@N=*4 *+5 K 4+@N+L IL+N*N *@N5+*5 5@+TI+*T *+ITI

    * *N=+5OI IN@NI+I I5L+NIL I5+LIN INI+I@ B5ITI* INI+N @+N T55IT@5OIE I5+EI5 I5+NI IL+NIT IT+LO4 +4+I+@ @5+NP +P+NH HNO+H= HO5=*OT+NH* +4B@I+HI HI5IB+TIH4 @4@5@HN T HITT-NVI-+N=ILL+

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    HP H@5+,4@5+TI P@PLG 5PBLI @FH5 H@5+,5PBLI @FH9 H9+ITHO +O4+N IL+NHS H+S+HIT+N

    L+ L+@ P@PLG 4@5+TI 5PBLILB LB+N@NL T LI+LI LI*TNTINLH 5I L+NH+L5 LIB5I+L L@T*@LT LIT*+NI+L LD4B@5=LV L+TVI+LO LIBO+N +5+B 5PBLI

    4+ 4@5@@4 4@N+@4 4@L@V+,5PBLI @F4= 4++=++54* 4+5*+LL IL+N4H4+@NI+,T* F@545 O=@L+V 5PBLI@F4L 4+LI44 4O+N4+54N 4@N=@LI+

    4@ 4++@ IL+N4P N@5T*5N 4+5I+N+ IL+N4E 4+5TINIE45 4+5IT+NI+4 4@NT55+T4T 4+LT+4 4+5ITI4V 4+LIV49 4+L+9I4D 4DI@4O 4+L+OI+4S 4@S+4BIEN+ N+4BI+N N9 +L@NI+N NI=5NF N@5F@LH IL+NN= NI=5I+NI NI+5+=+NL NT*5L+N

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    N@ N@59+ONP NP+LN5 N+5N NI IL+NNS N9 S+L+N

    @4 @4+NP+ P+N+4+P P5PF F5N* P@LONI+P= P+P+ N9 =IN+P* P*ILIPPINPH P+HIT+NPL P@L+NP4 T PI55 K 4IEL@NPN PIT+I5N IL+NP5 P5T@ 5I@

    PT P@5T=+LP9 P+L+PO P+5+=+OE+ E+T+55 5NI@N5@ 5@4+NI+5 5I+59 59+N++ +I +5+BI+B @L@4@N IL+N O*LL

    +N 9N= IN=+P@5* T *LN+ K +NI@N IL+NI L@VNI+ V+LB+5 +N +4 4+ON IL+NH L@V+H 5PBLIL I55+ L@N+4 +N 4+5IN@N N=+L@ @4++LI+5 5IN+4T +@ T@4 +N P5INIPV L +LV+@5O O5I+S 9+SIL+NT T5H K +I@ IL+NT *+TF F5N* @T* K +NT+5TI T55

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    T= T@=@T* T*+IL+NT T+IHIT+NTH T@HL+ IL+NT4 T5H4NIT+N

    TN TNII+T@ T@N=+TP +T TI4@5T5 T5HOTT T5INI+ K T@B+=@TV TV+LT9 T+I9+NTS T+NS+NI++ H5+IN= =+N+4 NIT T+T 4IN@5 @TL+OIN= IL+N

    NIT T+TO 5=+OS SBHIT+NV+ V+TI+N ITO T+T(*@LO )V T VINNTV VNSL+V= B5ITI* VI5=IN IL+NVI VI5=IN IL+NVN VITN+4, 4@5+TI 5P. @FV V+N+T9F 9+LLI +N FTN+ IL+N

    9 +4@+O O4N, 4@5+TIO O=@L+VI+S+ @T* +F5I+S4 S+4BI+S5 S+I5