DGFT Committee Minutes

Minutes of the Policv Relaxation Committee Meetinq held under the Chairmanship of DGFT. Shri Anup Wadhawan. IAS on 15.12.20'15 Meeting No. 17lAM16 held on 15.12.2015 at I 1 :00 AM List of members present in the meeting is given below:

1. Shri K.C. Rout
2. Shri Jaikant Singh
3. Shri Darshan Singh
4. Shri S. K.Samal
5. Shri Jay Karan Singh
6. Shri AkashTaneja
7. Shri J. M. Gupta
8. Dr. S.K. Bansal
9. Shri Anil Aggarwal 1 0. Shri S. K. Mohapatra Addl DGFT Addl DGFT Addl DGFT 」t DGFT 」t DGFT 」t DGFT 」t DGFT 」t DGFT 」t DGFT Dy DGFT Following cases were discussed. The decision taken on the individual cases are as under'-

Case No.1: M/s Glenmark Pharmaceutical, Mumbai

F.No. 01/60/1 62 1621 I AM16l EFGC(PRC) PRC Meeting No. 17lAM16 dated 15.122015

subject: - Request for EoP extension of Advance Authorization no. 0310771609 dt.

24.02.2O14 issued under PC-Condition for regularization purpose' Decision: The Committee noted that the Authorisation was issued with conditions stipulated in pc-9 dated 30.06.2003 condition, as amended, which allows 12 months period for exports from import of each consignment. The date of import of first consignment was 0,1.04.2o14 and accordingly the export obligation period was upto 30.04.2015. The date of import of second consignment was 20.10.2014 and accordingly the export obligation period was upto 31.10.2015. The firm has completed less than 50% exports during the initial export obligation period. Taking into consideration all these facts, the committee decided the following: l. Export obligation period be extended fuom 12 months to 1 8 months i e upto 31 .10.2015 in the case of first import consignment and upto 30.04.2016 in the case of 2nd import consignment. ll. This is only for accounting and regularization of exports already effected' lll. This is subject to a paymeint of composition fee @ 0.5% on FOB value of exports made after initiai obligation period in case exports made is more than 50%. However, for exports made l6ss than 50% a payment of composition fee @ 0 5% per month on FOB value of exports made. Page 1of 19

The minimum value addition of 150/o as prescribed under Para 4.09 of FTP(2015-2020) shall be maintained. The applicant has to pay duty plus interest on inputs consumed and exported after'18 months from date of import of each consignment. (Action: RA, Mumbai) into consideration a‖ these facts,the Committee decided the fo‖ owing: The committee noted that the Authorisation was issued with condition stipulated in pc- 9 dated 30.06.2003 condition, as amended, which alows r2 months period for exports from import of each consignment. The date of import of first consignment was 25.01.2011 and accordingry the export obrigation period was upto 31.0i.2012.The firm has completed less than 50% exports during the initiar export obligation period. Taking IV V

Case No.2 : M/s. Meyer Organics Pvt. Ltd., Mumbai

F.No. 01/60/162l652/AM16/EFGC(PRC) PRC Meeting No. 1 7/AM 16 dated 1 5.1 2.201 5

subject: - 1 . waiver of destruction certificate under conditions of pc-1 g dated 30.10.2007

2. Acceptance of six drawback shipping Bills under Advance license no. 0310705552 dl. 17 .O8.2Oj2 for fulfillment of E.O. for Export of harmless medicines containing item of lmport. Vitamin E (AS D _ Alpha Tocopheryl Acid Succinate). Decision: The committee noted that as per duty exemption scheme, exporter must declare consumption of exempted materials on the shipping Bill while making shipment. However, under DBK scheme, there is no such requirement. Further, the aipricant did not submit copy of DBK shipping bills evidencing export of same resultant product. The committee, therefore, decided the following: l. Exports made against DBK shipping Bills cannot be taken into account towards discharge of exporl obligation. ll. The applicant has to pay duty arong with appricabre interest on unutirised imported materials in proportion to shortfall in fulfillment of EO. lll PC-18 condition can't be waived unress proof of exports of goods imported from unregistered sources is submitted. Hence, the applicant should submit DBK shipping bill of equivalent quantity to M, in order to prove export of such goods for getting pc- 18 waiver. Therefore, RA may take necessary action as per policy provisions. (Action: RA, Mumbai/applicant)

Case No.3: M/s. Pharmanza (lndia) pvt. Ltd., Vadodara

F.No 01/60/1 62 1647 IAM161 EFGC(PRC) PRC Meeting No. 17lAM16 dated .1S 12.20.15

subject: - Request for extension of Eop in Advance Authorization No. 341002gg77 dated

30.12.2O10 issued under PC-9 Condition. Decision: Page 2 of 19

Export obligation period be extended from '12 months to 18 months from the date of import consignment i.e. upto 31.O7.2012. This is only for accounting and regularization of exports already effected. This is subject to a payment of composition fee @ 0.5% per month on FOB value of export made after initial obligation period. The minimum value addition of 15% as prescribed under Para 4.09 of FTP(201 5-2020) shall be maintained. The applicant has to pay duty plus interest on inputs consumed and exported afte|l8 months from date of import of first consignment. (Action: RA, Vadodara)

Case No.4: M/s. MM Aqua Technologies Ltd., New Delhi

F.No. 01/60/'162i654/AM1 6/ EFGC(PRC) PRC Meeting No. 17lA[r'16 dated 1512.2015

Subject: - Permission for acceptance of supply under Deemed Export affected vides E'Com

Ref No. which has been finally ratified by E. Com file no and issuance of Authorization no. 0510212822 dl. 30.1 1 2OO7 & withdrawal of DEL status in-spite of submission of documents in terms ol Para 4.25 of Hand book' Decision: The Committee observed that in terms of Para 4.27 of HBP, suPply made from the date of generation ot EDI File Number may be accepted towards discharge of Export Obligation' Srppfies ."ae prior to generation of EDI File Number are not accepted Under duty exemption scheme, expo-rter is require to declare the File No or the Auihorisation No on eipo* aocu.ents under which export obligation is intended to be discharged This is n""""""ry for accounting of exports against specific Authorisation Accepting ol documenis without having specific File number or Authorisation number would be prone to misuse of the scheme. The Committee, theretore, did not accede to the request' The applicant is hereby directed to get the case regularized in terms of Para 4'28 of HBO, 2009- 2014 (Action: RA, CLA. lf the applicant fails to get the case tegularized within a month from ihe date of publishing of the minutes on the Directorate website, RA sha initiate action as per FT(D&R)Act, 1992, as amended and report.)

Case No.5: M/s. Srivasavi industries Ltd., Kolkata

F.No. O'1 /60/1 62/307/AM1 6i EFGC(PRC) PRC Meeting No 17lAM16 dated 15.122o15 Subrect: -Request for condonation of Non-mentioning the details of one DFIA No' 0210119333 dt. 05.11.2008 in 15 Shipping Bills common for two DFIA no 0210113153 dt. 03.06.2008 and 0210119333 dt. 05'11'2008 for regularization purpose. (One oFlA No.0210113153 mentioned but omitted to type the 2"d DFIA PaSe 3 of 19

No. 0210'1 19333 in Shipping Bills common for both) - E.O. Completed 100 % in both the DFlAs.. Decision: The committee noted that resultant product exported was same in the two Authorisations. combined export obligation imposed in two Authorisations seems to have been fulfilled. The committee, therefore, decided to allow accounting of surplus quantity exported against 15 shipping bills mentioning Authorisation No 0210113i53 dt' 03.06.2008, toward discharge of export obligation against Authorisation No 0210119333 dt. 05.11.2008 subject to payment of composition fee of Rs. 200 per s/Bill. However, before allowing such accounting, RA shall ensure that no other benefits have been availed by the exporter against the surplus quantity exported against l5 s/Bills by mentioning DFIA No 02101 ,t 3153 dt. 03.06.2008. (Action: RA, Kolkata)

Case No.6: M/s. Lupin Limited, Mumbai

F. No. 01/60/1 62l593/AM1 6/ EFGC(PRC) PRC Meeting No. '17lAM16 dated 15.12.2015

subject:-Request for EoP extension of Advance Authorizatron no. 0310762533 dated

19.12.2O13 issued under pC-9 condition. Decision: The committee noted that the Authorisation was issued with condition stipulated in pc- 9 dated 30.06.2003 condition read with Appendix 3oA, as amended time to time, which allows 12 months period for exports from import of each consignment. The date of import of first consignment was 31.o3.20i4 and accordingry the export obrigation period was upto 3'l .03.201 5. The date of import of second consignment w as zz.to.2otl and accordingly the export obligation period was upto 31.10.2015. The firm has completed more than 50% exports during the initiar export obligation period. Taking into consideration a[ these facts, the committee decided the folowing: I Flp-o-rt- obligation period be extended frcm 12 months to 'rg months i.e. upto 30.09.2015 in the case of first import consignment and upto 30.04.2016 in the case of last import consignment. ll This is only for accounting and regularization of exports already effected. lll. This is subject to a payment of composition fee 6 o.sv" on Fod varue of exports made after initial obligation period. lv. The minimum value addition of 1 5% as prescribed under para 4.09 of FTp(2015-2020) shall be maintained. v. The applicant has to pay duty prus interest on inputs consumed and exported after 1g months from date of import of each consignment. (AcJon:RA,Mumbai)

Case No 7:M′ s.Medicamen Biotech itd Delhi

F No 01/60/162/425/AM15/EFCC(PRC) 多 Page 4 of 19

PRC Meeting No. 1 7/AM '16 dated 15.12.2015

Subject: - Request for acceptance of all the export shipments for fulfillment of EO &

waiver/relaxation as per Para 2.5 of FTP from condition imposed in PC-18 as the raw material imported under registered sources against Advance Authorization no. 0510263003 dt. 26.04.2010 issued under PC-9 condition. Decision: The committee noted that the Authorisation was issued with pre-import condition under PC-g dated 30.06.2003. Hence, the applicant should have imported inputs first and then exported the resultant product manufactured out of that goods imported from unregistered sources. ln this case, the exports were effected first and imports were made later on. However, imports were made from the registered sources only. ln this regards, Directorate has already issued Policy Circular No 12 dated 27 -06.2OOs clarifying that: " ln cose where Advonce Licence holders ore exporting the goods which ore monufoctured from the row moteriols procured from locol sources, then they ore not ollowed to import from unregistered sources. ln cose exporters intend to procure the moteriol either from registered sources or from locol sources through ARO ond lnvolidotion then the exemption focility given on the Advonce Licences for importing from unregistered sources moy be withdrown ond shall be modified to import from registered sources only. once the imports ore from registered sources, conditions governing normol Advonce Licences ore opplicoble in these coses-which include normol volidity period ond normal EO period-" The committee was, therefore, of the view that no policy relaxation in this case is required RA may examine the request for redemption of Authorisation, if imports made against Authorisation were from registered sources only. (Action: RA, CLA)

Case No.8 : M/s. Medicamen Bioteck Ltd., Delhi

F No. 01/60/1 62l63/AM1 6/ EFGC(PRC) PRC Meeting No. 17lAM16 dated 15.12.20'15

subject: - Request for extension of EoP and waiver of PC-18 condition in Advance

Authorization no. 0510304837 dated 10.10 20'l 1 issued under PC-g Condition' Decision: It was decided to withdraw the case, as the applicant did not pay the requisite fee' as prescribed in the Appendix -2k for review of PRC decision' (Action:Applicant)

Case No.9:Mノs.Medicamen Bioteck Ltd.,Delhi

F No 01/60/162/657/AM16/EFGC(PRC) PRC MeeJng No 17/AM16 dated 15 12 2015 多 Page 5 of 19

Subrect: - Request for extension of EOp in Advance Authorization no. 05i0365608 dated 16.09.2013 issued under pc_g condition. Decision: The Committee noted that the Authorisation was issued with condition stipulated in pC_ I dated 30.06.2003 condition read with Appendix 30A, as amended, wiicn aflows f2 m!n-ths- period for exports from import of each consignment. The date of imporl was 01.1.0.2013 and accordingly the export obligation p"iioa ,"" upto 31.i0.20,14. The applicant has completed tess than 50% exports auring tt" initi"i "rpi.t obtigation period. Taking into consideration a these facts, the corimiftee aeiiaeiitre folfowing: t !1031- -oglOation period be extended from 12 months to .18 months j.e. upto ,, 30 04.2015._from the dale of imporl consrgnment. .ll thts ls only for accounting and regulanzation of exports already effected rtt rh,s is subject.to a payment or c-ompoiifi"; ild;;"; ;;il.ii,.,"iiioe ur,r" or ,., export made after inrtial obligation penod rv. Jffi,T,J il:,L]fl:: "ddirron or 15% as prescribed under para 4.oe of Frp(2015-2020) V Tie appltcanl has to pay duty plUS tnlerest on tnputs consumed and exponed after 1g months from date of rmport of first consignm (Action: RA, CLA, New Delhi)

Case No lo:M′s cadi:a Pharmaceuticals Ltd,Ahmedabad

器寵珊誓徹Ⅲ:∬卵lr,ち“ 5 Sublect:_Request fOr clubbing Of twO Advance AuthoHzalon Nos 13 03 2014 and 0810133330 dt 15 09 2014 issued under 「egula「zat,On purpose pecision: 濡 ntti讐111州鵬t群露 l滞il{i 」nst Authorisation No 0810129691 dated ‖ :lセ:UllsiWfH器雲i鷲‖繋 hぽ:燎:亀:習l糧組:瞑ど w:麗柵:龍:L::11:∬恩Th°“ Sat on Ta“ng ations,as referred above,be a‖ Owed eXp。中Odudwh edubЫngheAul話1:i織鳳l]蝋:,t牝橘写鵠11錦 0810129691 dated PC-9 cOndl on fOr Page 6 of 19 け

be regularized on payment of Customs Duty and applicable lnterest in terms of Paru 4.49 of H.B.P. V. For unutilised imported materials, if any, PC-18 condition shall be followed. (Action: RA, Ahmedabad)

Case No.11 : M/s. Medreich Ltd, Bangalore

F.No. 01/60/1 62/628/AM1 6/ EFGC(PRC)) PRC Meeting No. 17lAM16 dated 15.12.2015

Subject: - Request for EOP extension of Advance Authorization no. 0710104410 dared

23.05.2O14 issued under PC-9 condition - (import from un-registered). Decision: The Committee noted that the Authorisation was issued with condition stipulated in PC- 9 dated 30.06.2003 condition read with Appendix 30A, as amended, which allows 12 months period for exports from import of each consignment. The date of import of first consignment was 29.07.2014 and accordingly the export obligation period was upto 3t.07.2015. The firm has completed less than 50% exports during the initial export obligation period. Taking into consideration all these facts, the Committee decided the following: L il. ilt. tv. Export obligation period be extended from 12 months to 18 months from the date of import consignment i.e. upto 31.01.2016. This is subjeit to payment of a composition fee @ 0.5% per month of FOB value of exports made after initial obligation period. The minimum value addition of 15% as prescribed under Para 4.09 of FTP (2015-2020) shall be maintained. ihe applicant has to pay duty plus interest on unutilised inputs and shall follow the provisions of PC-1 8 dated 30.10.2007. (Action: RA, Bangalore)

Case No.l2: M/s. Medreich Ltd, Bangalore

F. No. 01/60/1 62 16291 AM16l EFGC(PRC) PRC Meeting No. 17lAM16 dated 15.12.2015

subject: - Request for EoP extension of Advance Authorization no.07100989'16

10.10.2013 issued under PC-g condition (import from un-registered)' Decision: Page 7 of 19

The Committee noted that the Authorisation was issued with pre - import conditions under PC-g dated 30.06.2003 read with Appendix 30A, as amended, which allows ,t2 months period for exports from import of each consignment. The date of import consignment was 22.10.2013 and accordingly the export obligation period was upto 3'1.10.2014. The firm has completed mo.e than 50% of its stiputated export obtigation during the initial export obligation period. Taking into conside.ation all these facts, the Committee decided the tollowing: | :| |‖ lV V Export obligation period be extended from '12 months to 18 months, from the date of import consignment i.e. upto 30.04.2015 This is only for accounting and regularization of exports already effected. This is subject to payment of a composition fee @ O.5olo of FOB vatue of exports made after initial obligation period. The minimum value addition of 15% as prescribed under para 4.09 of FTp (2015-2020) shall be maintained. The applicant has to pay duty plus interest as applicable on unutilised inputs and shall follow the provisions of PC-18 dated 30.10.2007. (Action: RA, Bangalore)

Case No.l3: M/s. Medreich Ltd, Bangatore

F.No. 0'1/60/162/630/AM16/ EFGC(pRC) PRC l,reeting No. '17lAM16 dated 1|5.12.2015 Subiect: - Request for clubbing of 2 Advance Authorization no. (1) 0710.104931 dt. i 0.06.20.14 and (2) 0710107134 dt. 0b.12.20.14 issued under pc_g condition _ imports made from unregistered Decision: Ij:-TT.i$:" noted that.rhe appticant has obtained two Authorisations with pre_ rmport co_ndition ot PC-9. The export obligation period was l2 months from the date of rmport-,of first consignment. tmports against Authorisation No 0710i04931 dated 10.06.2014 was made on 12.08.201/r- Accordingty, initiat export obtigation period was upto 31.08.20'15. lt was further noted that shipm;nts again;t two Authorisataons were completed by 29.04.2015 i.e. within inttial obtigation peri;d of tirst Authorisation. Taking into consideration these facts, the committe; decid;d the following: i. Clubbing of the 2 Advance Authorizations, as referred above, be allowed. ii. Export obligation period for the ctubbed Advance Authorisations woutd be 12 months from the date of import of the first consignment. iii. This is only for regularization of exports already;ffected and closure purpose and not for any further exports/imports. iv. M shall examine the case in terms of para 4.09 of FTp (2015_2020) and ensure value addition of minimum 1S%. The 15% value addition for evaluating enti ement shall be applied on the ctubbed FOB and CtF of the Authoriza ons. v. RA should ensure proper accounting of the duty free inputs with reference to the export product whlle clubbing the Authorizations. Even after clubbing, shortfall, if any, shall-be regularized on payment of Customs Duty + lnterest in terms of para 4.49 of H. B.p. ′ Page 8 of19 鉱

(Action: RA, Bangalore)

Case No.l4: M/s. Medreich Ltd, Bangalore

F. No. 01 /60/1 6216321 AMl6l EFGC(PRc) PRC Meeting No. 17lAM16 dated 15.12.2015

Subject: -Request for EOP extension / regularization of Advance Authorization no.

0710103292 dated 28.03.2014 issued under PC-9 condition - imports made from unregistered Decision: The committee noted that the Authorisation was issued with condition stipulated in PC- 9 dated 30.06.2003 condition read with Appendix 30A, as amended time to time, which allows l2 months period for exports from import of each consignment. The date of import consignment was 14.04.2014 and accordingly the export obligation period was upto 30.04.2015. The firm has completed more than 50% exports during the initial export obligation period. Taking into consideration all these facts, the commiftee decided the following: l. Export obligation period be extended fiom 12 months to 18 months i.e. upto 31.10.2015, from the date of import consignment. ll. This is only for accounting and regularization of exports already effected' lll. This is subject to paymeni of a composition fee @0.5o/o of FOB value of exports made after initial obligation Period. lv. RA shall check that minimum 50% export obligation have actually been completed (even on pro-rata basis) within initial '12 months obligation period' V. ihe minimum value addition of 15% as prescribed under Para 4 09 of FTP (2015-2020) shall be maintained. Vl. ihe applicant has to pay duty plus interest on unutilised inputs and shall follow the provisions of PC-18 dated 30.10.2007. (Action: RA, Bangalore)

Case No.15 : M/s. Medreich Ltd, Bangalore

F.No. 01/60/1 62/63 1/AMl 6/ EFGC(PRC) PRC Meeting No. 17lAM16 dated 15.12.2015

subject:-Request for EoP extension / regularization of Advance Authorization no

0710103988 dt. 09.05.2014 issued under Pc-g condition - imports made from unregistered Decision: The Committee noted that the Authorisation was issued with condition stipulated in PC- 9 dated 30.06.2003 condition read with Appendix 30A, as amended, which allows 12 months period for exports from import of each consignment. The date of import of first consignmentwas02.06.2014andaccordinglytheexportobligationperiodwasupto PaBe 9 of 19

30.05.2015. The firm has completed more than 50% exports during the initial export obligation period. Taking into consideration all these facts, the Committee decided the following: l. Export obligation period be extended from 12 months to '18 months i.e. upto 31.12.2015, from the date of import consignment. ll This is only for accounting and regularization of exports already effected. lll. This is subject to payment of a composition fee @ 0.5% of FOB value of exports made after initial obligation period. lV. The minimum value addition of '15% as prescribed under para 4.09 of FTp (2015-2020) shall be maintained. V. Ihe applicant has to pay duty plus interest on unutitised inputs and shall follow the provisions of PC-18 dated 30.10.2007 (Action: RA, Bangalore)

Case No.16: M/s. Veekay Potycoats Ltd., New Delhi

F.No. 01/60/1 62l602/AMl 6/ EFGC(pRC) PRC ireeting No. 17lAM16 dated 15.12.2015 Subiect: - Request for EOP extension of Advance Authorization no. 0510263550 dt. 03.05.2010 by six months from the date of approval. Decision: The Committee noted that the applicant has fulfilled mo.e than 84.47% of its stipulated export obligation (Qty. wise) within initiat export obtigation period. tnitiat export obligation period, in this case, was upto 3,t.05.2013. However, the apptacant has approached the PRC on 04,09.20,15 that is after lapse of more than two years from the date ofexpiry ofinitial EOp. The commifiee, normally, allows further i2 months in such cases that has expired on 31.05.2014. However, the committee decided the foflowing: i. Export obligation period be extended upto 31.05.2014 for regularlsation of .. gxports, if any, made after expiry of initial obligation period. ii. The extension is subject to payment of com-position fee @ 0.5% of FOB value of exports made after 36th month bui upto 42d -month i.e. upto 3011112013 and @ 0.5% per month of FOB value of exports m ade aftet 42rd month and up to 48th month i.e. upto 31t0512014. iii. The minimum value addition of 15% as prescribed under para 4.09 of FTp (2015-2020) shalt be maintained. iv. This is further subject to verification by RA that EO as claimed to have been fulfilled is more than 50% in proportio; to imports made within originalexport obligation period. v. Shortfall, if any, shall be regularized in terms of para 4.4g of HBp (2015- 2O2O). (Ac●on:RA,CLA)

Case No 17:M′s culabdas&cO Mumbal

Page 10 0f 19 年

F.No. 01 1601 1621267 t Al\rl 6/ EFGC(PRC) PRC lvleeting No. 17lAM'16 dated 15.12.2015

Subject: - Request for revalidation of 24 DFIA Nos.

1. 03'10749848 dt. 17.09.2013
2. 03107 49874 dt. 17.09.2013
3. 0310749867 dt.17.09.2013
4. 0310747243 dt. 28.08.2013
5. 0310745094 dr. 13.08.2013
6. 03'10744606 dt. 08.08.2013
7. 0310735333 dt. 23.0s.20',13 8 0310736651 dt. 05.06.2013
8. 0310744557 dt. 07.08.2013 '10. 0310743979 dr. 02.08.2013
9. 0310743130 dt. 29.07 .2013
10. 0310739892 dt. 02.07.2013
11. 031075'1267 dt. 26.09.2013
12. 0310756461 dt. 31.10.2013
13. 0310756820 dt. 06.11.20',13
14. 0310756464 dt. 31.10.2013
15. 0310753044 dt. 10.10.2013
16. 0310753035 dt. ',l0.10.20',l3
17. 0310752564 dt. 08.10 2013
18. 0310752550 dt. 08.10.2013
19. 0310752393 dt. 07.10.2013 22 0310751467 dt 27.09.2013
20. 0310751274 dt. 26.09.2013
21. 0310751290 dt. 26.09.2013 Decision: ThecommitteenotedthattheabovementionedDFlAswereobtainedagainstexportof printed cotton fabrics ol specific GSM. The applicant was entitled to import relevant ;,cotton processed fabric', of GSM+/- 10%, as mentioned in EP copy of Shipping Bill. lt was came to the notice of DRI that some exporters were importing 100% cotton woven fabrics against the permitted 'relevant cotton processed Iabrics'' DRl, therefore' had issued atrt Circular No 6 dated 28.04.2014 sensitizing field formations not to allow inputswhichhasnotbeenconsumedintheresultantproduct.However,theapplicant dil not submit any documentary evidence which could prove that they were importing inputs as per thei; eliqibility and Customs Authority did not allow the same Asaresult their DFIAs lost its validity. The Committee, therefore, did not accede to the request'

Case No 18:M′S Culabdas&CO Mumbai

F No 01′ 60′ 1627685′ AM15′ EFGC(PRC) PRC Meeung No 17′ AM16 dated 15 12 2015 Sublect:― Requestfor reva‖ daいon of24 DFIA Nos 1 0310736651d1 05062013 2 0340735333 dt 23 05 2013 3 0310752393 dt 07 10 2013 4 0310752550 dt 08 10 2013 5 0310751267 dt 26 09 2013 ψ Page 11of 19

6. 0310749867 dt. 17.09.2013
7. 0310751467 dl. 27.09.2013
8. 0310749874 dt. 17.09.2013
9. 0310751274 dt. 26.09.2013
10. 03'10756464 dt. 31.10.2013 1 1. 0310752564 dt. 08.10.2013
11. 03107 53044 dt.10.10.20.13
12. 0310756820 dt. 06.11 .2013
13. 0310751290 dt 26.09.2013 15.0310745094 dt. 13 08.2013
14. 03'1 0749848 dt. 17.09.2013 17 . 03107 4397I dt. 02. 08.201 3
15. 0310756461 dt. 31.10.2013
16. 0310743130 dt. 29.07.2013
17. o3107 44557 dt.07.08.20.t3
18. O31 07 47243 dl. 28.08.201 3
19. 031 07 44606 dl. 08.08.201 3
20. 0310739892 dt. 02.07.2013 24.0310753035 dt. 10.10 2013 Decision: The Committee noted that the above mentioned DFIAs were obtained against export of p.inted cotton fabrics of specific GSM. The applicant was entifled to import retevant "cotton processed fabric', of cSM +/- ,lO%, as mentioned in Ep copy of Shipping BiI. lt was came to the notice of DRI that some exporteE were importing jO0% cotton woven fabrics against the permitted ,relevant cotton processed fabricsi DRl, therefore, had issued alert Circular No 6 dated 28.04.2014 sensitizing field formations not to aflow inputs which has not been consumed in the resultant p;oduct. However, the applicant did not submit any documentary evidence which could prove that they were importing inputs as per their eligibility and Customs Authority did not a ow the ;ame. As a resutt their OFIAS lost its validity. The Committee, therefore, did not accede to the request.

Case No.lg: M/s. Eastern Silk lndustries Ltd., Kolkata

F.No. 01t6)l'1621238/AM14/ EFGC(pRC) PRC lueeting No. '17lAM.16 dated tS.12.2}1|s Subiect: - Request for revatidatjon of two DFIA No. (i) 02i0129323 dated 2i.07.2009 (2) o21 01341 62 dt. 20.1 1.2009 Decision: The applicant has claimed that lhey could not utilise their DFIAs because the same had expired in the possession of Customs Authority and were returned to him after expiry of validity. The Committee noted that in terms of para 2.20 of HBp, 20l5-2020. Regional Authority is empowered to allow revalidalion if Authorisation has lost its varidity in the possession of Government agency. Hence, the committee decided to remand back the case to lhe concerned Regional Authority. The concerned Regional Authority may consider revalidation in terms of para ot HBp.2O1S_2O20. (Action: RA, Kolkata) Page 12 of 19

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Case No.20:M′ s J.Dye Chem industries,Ahmedabad

F No 01/60/162/653ノAM16/EFGC(PRC) PRC Mee‖ ng No 17/AM16 dated 15 12 2015 SutteCt:― Requestfor RevalidaJon of 3 Advance AuthoHzalon no 1 0810112070 dt 29 05 2012 2 0810115848 dt 19 10 2012 3 0810121157 dt 15 05 2013 Decision: The Committee observed thatthe app‖ cant has already been granted one revaiidation of six rnonths by RA,despite that the applicant couid not utilize the Authorizationo No case of genuine hardship is established.Therefore,the Committee did not accede to the request

Case No.21:Mノs Rishab Apparel Pvt.Ltd.,Mumbai

F No 01/60/162/648/AM16′ EFGC(PRC) PRC Meeting No 17/AM16 dated 15 12 2015 SubieCt:― Requestforrevalidation of DFIA no 0310717557 dt 18 12 2012 for6 months w e f 17092014 Declsion: The Committee observed thatthe applicant has already been granted one revaiidation of six rnonths by RA,despite thatthe app!icant could not ut‖ ize the Authorization.No case of genuine hardship is estab:ished.Therefore,the Committee did not accede to the request.

Case No.22:M′ s.Meghachem:ndustries,Ahmedabad

F No 01/60/162/601/AM16/EFGC(PRC) PRC Meelng No 17/AM16 dated 15 12 2015 SubieCt: Requestforrevalidalon of Advance AuthonzajOn no 0810095500 dt 12 01 2011 Declsion: Justification and reasons cited by the applicant are nOt COnVincing enough to establish any genuine hardship.Hence,the Committee did nOt accede to the request.

Case No 23:M′ s.M.K.Overseas Pvt.Ltd.,New Deihi

F No 01/60/162/529/AM16/EFGC(PRC) PRC Meelng No 17/AM16 dated 15 12 2015 SubieCt― Requestfor Revalidauon Of six DEPB Nos 1 0510268232 dt 14 07 2010 2 0510293374 dt 14 06 2011 3 0510293373 dt 14 06 2011 4 0510293229 dt 13 06 2011 5 0510268231 dt 14 07 2010 6 0510265800 dt 09 06 2010 Page 13 of 19

Decis:on: The app:icant has subnlitted that he could not utilised the said DEPBs because Customs Authority had issued alert notice which was withdrawn subsequent:y on 27.02.2015.lt was,therefore,decided to seek a reportfrom the RA Hence the case was deferred. (Action:RA,CLA)

Case No.24:Mノs.M.K.Overseas Pvt.Ltd.,New Delhi

F No 01/60/162/527ノAM16/EFGC(PRC) PRC Meelng No 17/AM16 dated 15 12 2015 Sublect:― Request fOr Revalida‖ on of Six DEPB Nos 1 0510272350 dt 08 09 2010 2 0510272349 dt 08 09 2010 3 0510268230 dt 14 07 2010 4 0510272409 dt 08 09 2010 5 0510265797 dt 09 o6 2010 6 0510272351 dt 08 09 2010 Decis:on: The app!icant has submitted that he couid not uti:ised the sald DEPBs because Customs Authority had issued alert notice which was withdrawn subsequent:y on 27.02.2015.it was,therefore,decided to seek a reportfrom the RA.Hence the case was deferred

Case No.25:M′s.Nucon Switchgears pvt Ltd,Ludhiana

F No 01/60/162/503ノAM16/EFGC(PRC) PRC Meeung No 17/AM16 dated 15 12 2015 SutteCt:― Requestforrevalidation OfAdvance Authorization no 3010094304 dt 31 05 2013 Decision: 翼;1器11:i:簡r離F路龍蹄悧::鶴:1ょ讐」理電鷺鴨1::I° ぼ詞に h

Case No.26:Mノs.Masturial Pvt.Ltd.,Banga10re

F No 01/60/162/589/AM16ノEFGC(PRC) PRC Meeung No 17/AM16 dated 15 12 2015 SutteCt:― Request fOr reva‖ dajOn of Advance Authonza‖On nO o710100727 dt 19 12 2013 Decision: Ittif肥黒階誡讐尊蹴 t″翠 :1:ll『:』ぼ驚詰 「』 el殿翻認亀罰癬l常翼 Page 14 of 19

is no case of genuine hardship is established Therefore,the Committee did notaccede to the request

Case No 27:M′ s Eastern Si:k industries Ltd,Kolkata

F No 01/60′ 162/428′AM16′ EFCC(PRC) PRC Meeung No 17′ AM16 dated 15 12 2015 Sublect:― Requestforrevaldat on of DFIA no 0210151833 dated 09 12 2010 Decls[on: The app:icant has submitted that they could not utilise the said DFIA because it had lostvalidity in the possession ofthe Customs Authority and were returned to them after expiry Committee noted that in terms of Para 2 20 of HBP, 2015‐ 2020 RegiOnal Authority is empowered to a‖ ow revalidation if Authorisation has:ost its validity in the possession of Governmentagency Hence,the COmmittee decided to remand backthe case to the concerned RegiOnal Authority The concerned RegiOnal Authority may consider revalidation in terms of Para of HBP,2015‐ 2020 (Action:RA,Koikata)

Case No 28:M′s Cadila Hea:thcare Ltd,Ahmedabad

F No 01′ 60/162′656′AM16′ EFGC(PRC) PRC Meelng No 17′ AM16 dated 45 12 2015 Sublect:― Requestfor EOP extension of Two Advance Authorizat on no ()0810110000 dt 22 03 2012 and(1)0810109598 dated ,3 03 2012 issued under PC-9 condition for re9ularizat on purpose Decision: The Committee noted that the Authorisation was issued with the conditions stipulated in PC-9 dated 30.06.2003 condition read with Appendix 30A, as amended, which allows 12 months period for exports from import of each consignment. The date of import of first consignment was 25.07.2012 and accordingly the export obligation period was upto 31.07.2013 in Advance Authorisation No.0810110000 dt. 22.03'20'12' The date of import of first consignment was 04.04.20'12 and accordingly the export obligation period was upto 30.04.2013 in Advance Authorisation No. 0810109598 dated t3'03'2012' The applicant has completed more than 50% exports during the initial export obligation period against both Authorisations. Taking into consideration all these facts' the Committee decided the following: i. ln Advance Authorisation No. 0810110000 daled 22 03'2012' expod obligation period be extended from 12 to 18 months from the date of first import consignment i.e. upto 31.01 .2014 ii. ln Advance Authorisation No. 0810109598 dated 13'03'2012, export obligation period be extended from 12 to '18 months from the date of first import consignment i.e. upto 31.10.2013. iii. Tfiis is only f;r accounting and regularization of exports already affected り/ Page 15 of 19

This is subject to payment of a composition fee @ 0.5% of FOB value of exports made after initial obligation period. The minimum value addition of 15% as prescribed under Para 4.09 of FTP (2015-2020) shall be maintained. The applicant has to pay duty plus interest on unutilized inputs and shall tollow the provisions of PC-18 dated 30.10.2007. (Action: RA, Ahmedabad)

Case No.29: M/s. Medicamen Bioteck Ltd., Delhi

F.No. 01/60/1 62/658/AM1 6/ EFGC(PRC) PRC lreeting No. 17lAM16 dated 15.12.2015 Subiect. Request for extension of EOP in Advance Authorization no. 0510372970 dt. 09.12.20'13 issued under PC-g condition Oecision: The Committee noted that the Authorisation was issued with condations as stipulated in PC-9 dated 30.06.2003 read with Appendix 3OA, as amended, which allows 12 months period for exports from import of each consignment. The date of import of first consignment was 31.12-2013 and accordingly the export obligation period was upto 31.12.2014. The applicant has compteted more than 50% exports during the initiat export obligation period, Taking into consideration all these facts, the Committee decided the following: l. Export obligation period be extended from 12 months to .i8 months from the date of import consignment i.e. upto 30.06.201S. ll. This is only for accounting and regularization of exports already affected. lll. This is subject to payment of a composition fee @ O.5olo of F(iB value of exports made after initaal obligation period. lV. The mlnimum value addition of 15% as prescribed under para 4.09 of FTp (2015-2020) sha be maintajned. V. The applicant has to pay duty plus interest on unutitized inputs and shall folow the provisions of PC-18 dated 30.10.2007. (Action: RA, CLA, New Delhi)

Case No.30 : M/s Cadila Healthcare Ltd., Ahmedabad

F.No. 01/60/1 62l655/AM1 6/ EFGC(PRC) PRC l\reeting No. 17lAM16 dated 15]|22015

Subject: - Request for Export Obtigation period extension of Advance Authorization no.

0810123911 dt. 19.08.2013 waiver of destruction certificate as per pC_.18 against Advance Authorization no. 0810.123911 dt. 19.08.20i3 and 08.10.126267 dt 01.11.20'13 issued under pc-g condition for regularization purpose. Oecision: Page 16 of 19

The Committee noted that the Authorisation was issued with conditions stipulated in PC-9 dated 30.06.2003 condition, as amended, which allows 12 months period for exports from import of each consignment. The date of import of first consignment was 26.08.2013 and accordingly the export obligation period was upto 31.08.2014. The firm has completed more than 50% exports during the initial export obligation period. Taking into consideration all these facts, the Committee decided the following: l. Export obligation period be extended from 12 months to 18 months from the date of import of first consignment i.e. upto 28.02.20'15. ll. This is only for accounting and regularization of exports already affected

lll. This is subject to payment of a composition fee @ 0.5% of FoB value of exports made after initial obligation period. lV. The minimum value iddition of 15% as prescribed under Para 4 09 of FTP (2015-2020) shall be maintained. v. so far as second request is concerned, the applicant has to pay duty plus interest onunutilizedinputsandshouldsubmitdestructioncertificateaSperPc.lSdated 30.10.2007 to the satisfaction of RA. (Action: RA, Ahmedabad)

Case No.31 : M/s. Tata Global Beverages Ltd., Bangalore

F No. O1/60/1 62 t662t AM16t EFGC(PRC) PRC Meeting No. 17lAM16 daled 15.12.2015

Subject: - Request for waiver of procedural requirement as per HBP'

Decision: Theapplicant,beingEOU,hasimportedls044kgsteaforblendingandexport'The committee noted that as per Para 6.06(cXii) of HBP, 20,15-2020, exports of imported tea must be completed within {80 days from the date of import' Sale of imported tea in domestic market is not allowed. Therefore, the applicant has no option but to export it' Astheunithasfailedtoexporttheimportedteawithinprescribedtimeperiodand soughttimeforexportupto3l.o3'2ol6,thecommitteedecidedthefollowing: l.Exportobligationforexportofl6044Kgsteabeextendedupto3,t.03.20l6. ll. The unit has to pay composition fee 62O SV" of CIF value of imported tea in their Possession to DC concerned' lll'Theunitshallsubmitacertificatefromteaboardthatteasoimportedis hygienic and fit for human consumption' lV. Tir-e unit shall ensure the image of the country by not exporting inferior quality or unhygienic tea V. OC snatt ensure compliance of the above conditions' (Action:EOU′ DC,Ban9a:ore)

Case No.32:M′S Noci:Linnited,Mumbai

F No 01/60/162/767/AM14ノEFGC(PRC) PRC Meeung No 17/AM16 dated 15 12 2015 ヽ 彦 ク ニ Page 17 of 19 み

The committee noted that under duty exemption scheme, Annual Advance Authorisation is issued to facilitate exporter by allowing duty free import of inputs to meet their whole year requirement. The applicant has to imporl goods first then export the resultant product made out of it. The question of waiver of bond, in such cases, does not arise. Hence, the plea taken by the applicant ihat RA did not allow waaver of bond in time and raised unwanted quedes has no justification. The committee, therefore, did not accede to the request and reiterate its decision dated 0g.07.2014. Sublect:‐ Requestfor C ubbing of 3 Advance AuthoHza‖ on no 1 0310450977 dt 21 11 2007 2 0310450982 dt 21 11 2007 3 0310578263 dt 10 06 2010 Decision: The case was deferred for examinaton by POncy (Action:Policy)

Case No 33:M/s New:ndia Extrusions Pvt Ltd,Mumbai

F No 01/60/162/883/AM14/EFCC(PRC) PRC Meeting No 17′ AM16 dated 15 12 2015 Sublect‐ Request for revanda“ On Of Annual Advance AuthonzaoOn no o310590053 dt 30082010 Decision:

Case No.34 : M/s. p. K. Textiles Ltd., Kolkata

F .NoO11601162l429t AM I 6/ EFGC(PRC) PRC Meeting No. '17lAM16 dated 15.12.2015

Subject: - Request for Revalidation of Six DFIA no.

1. 0210149743 dt. 27.10.2010
2. 0210149863 dt. 29.10.2010
3. 0210149869 dt. 29.10.2010
4. 02.10151309 dt. 30.11.2010
5. 021015.1310 dt. 30.11.2010
6. 0210152208 dt. 15.12.2010 Decision: The applicant has submitted that they could not utilised the said OFIAS because it had lost varidity in lhe possession of the customs Authority and the same were returned to them after expiry. Committee noted that in terms oi para 2,2O ol HBp,2015_2020. Regional Authority is empowered to allow revalidation if Authorisation has lost its 〃 Page 18 of 19

Ｉ ∫ ｉ ｌ ｌ The mee“ ng ended with a vote Ofthanks forthe chai∴ 鵞 ・ 　 Ｌ ・ Page 19 0f 19