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Directorate General of Foreign Trade (PRC Section)

Minutes of the Policy Relaxation Committee Meeting

Shri Santosh Kumar Sarangi, Director General of Foreign Trade

Meeting No.01AMZ26 held on 09.04.2025

The following members were present in the meeting:

Ms. Shubra Sr. Development Commissioner 2. Shri Hardeep Singh Addl. DGFT 3. Dr.S.K. Bansal Addl. DGFT 4. Shri Abhinav Gupta Addl. DGFT 5. Shri Lokesh H.D. Addl. DGFT 6. Shri Randheep Thakur Joint DGFT 7. Shri Md. Moin Afaque Joint DGFT
Shri Satya RajaSekharG Joint DGFT 9. Shri Pravin Nalawade Suresh Joint DGFT

Following cases were discussed. The decision taken on the individual cases are as under:-

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te Limited, Kerala | 11. (Ms. Krishna Knitts, Surat 12. |M/s. Voestalpine Bohler Welding India Technology Private Limited, Delhi is: ----- End of picture text -----

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----- Start of picture text ----- 5S. M/s. Biological E. Limited, Hyderabad | 51. |Mis. Biological E. Limited, Hyderabad | 92. |Mis. Biological E. Limited, Hyderabad | 93. |Mis. Biological E. Limited, Hyderabad | 54. |M/s. Biological E. Limited, Hyderabad | 55. |M/s. Biological E. Limited, Hyderabad | 56. IMs. Saman Tea Private Limited, Kolkata | 57. |Mis. Encube Ethicals Private Limited, Mumbai | 98. |M/s. Encube Ethicals Private Limited, Mumbai | 59. _|M/s. Encube Ethicals Private Limited, Mumbai | 60. |Mis. Encube Ethicals Private Limited, Mumbai ----- End of picture text -----

Case No.01 M/s. Patanjali Foods Ltd, Mumbai

F.No. HQRPRCAPPLY00003920AM23

Meeting No.01AM26 held on 09.04.2025

Subject: To allow submission of MEIS application of 34 files.

This is a defer case of PRC Meeting No.31AM23 held on 17.02.2023 (Case No.11) wherein Committee decided to defer the case and ask the firm to submit complete details in the matter for taking the decision.

a defer case of PRC Meeting No.31AM23 held on 17.02.2023 (Case No.11) wherein Committee decided to defer the case and ask the firm to submit complete details in the matter for taking the decision.

Applicant Statement: We are seeking relaxation of the procedure Para 2.58 in respect of our 34 MEIS applications of MEIS Incentive claims (worth Rs.9.42 crore) which could not yet been submitted for issue of claim, because since from February 2021 to September 2022 the DGFT RA Indore put our IEC under DEL, due to some issues that pertained to the erstwhile management prior to the acquisition by the new management and ultimately DEL status was removed after we made an appeal to the Office of the DGFT, New Delhi. There was no fault of us as the company went into CIRP under IBC in December 2017 and New management of Patanjali Group under the able leadership of Respected Shri Baba Ramdev Ji and Acharya Bal Krishan ji took over the company in December 2019.Now that IEC is removed from DEL, we wish to submit all listed 34 MEIS Ecom files to DGFT RA INDORE so that we can claim MEIS incentives as our company is suffering huge losses due to non-receipt of incentives which were taken into our costing while exporting the products Decision: Deferred. As per the Review Order dated 28.0620.22, point number 6.3(ii), the reviewing authority directed the petitioner to submit the CA certificate endorsing the balance sheet which was filed before the resolution professional during the insolvency proceedings. Further as recorded in para 6.4 of the Order, said document was not submitted.

ficate endorsing the balance sheet which was filed before the resolution professional during the insolvency proceedings. Further as recorded in para 6.4 of the Order, said document was not submitted. Applicant would need to submit the said document. In terms of para 7 of the review order, the petitioner had given undertaking that it will not claim any past incentive still finalisation of scns issued by various customs houses and also that it will respond to scn issued by RA

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Indore regarding past VKGUY scrips issued to M/s Ruchi Soya Industries Limited. Accordingly, any decision regarding issue of the scrips would need to be kept on hold in terms of the undertakings given by the applicant themselves and till the issue regarding wrong availment is resolved which was also the submission of the applicant. Applicant may submit documents accordingly.

(Action: Applicant/ RA Indore for requisite follow-up action.)

M/s. All India Importers & Exporters Association, Mumbai

F.No. HQARPRCAPPLY00012105AM25

Subject: Revalidation against various DFIA Authorization Numbers.

This is a defer case of PRC Meeting No.27AM25 held on 06.03.2025 (Case No.03) wherein Committee defer the case.

It was earlier deferred case of PRC Meeting No.23AM25 held on 31.12.2024 & 14.01.2025 wherein Committee decided to call for report regarding points 1 to 4 raised in the letter dated 10.01.2025 from respective Sections (PC-4, PRC and EGTF).

In Meeting No.25AM25 held on 19.02.2025, in case No.45 and 46, he Committee observed that all earlier requests for revalidation filed by applicant Association have been taken up in a single application F.INo.HQRPRCAPPLY00012105AM25 by PRC for detailed examination, and the cases in present applications may be clubbed with the said earlier application and revised Annexures containing lists of cases may be submitted by the applicant in said application. ;

In Meeting No.27AM25, personal hearing in terms of Para 2.59 of FTP-2015-2020, was afforded on 06.03.2025. Mr. B.Timothy, Vice President, Mr. Ashok Nair, Advisor, Mr. Pankaj Vora, Exporter (Rama Exports/Rani International) and Mr. Shashank Trivedi, Coordinator appeared on behalf of the firm and made the submissions as recorded in MoM.

Queries were raised and have been responded to vide their letter dated 08.04.2025

Applicants Statement:

Gist of earlier statement has already been recorded inMinutes of the Meeting No.27AM 25 held on 06.03.2025. Further statement is as below.

We acknowledge receipt of E-Mail dated 01.04.2025 advising us to furnish inputs on issues raised therein, pursuant to the PRC Meeting No. 27AM25 held on 06.03.2025. (Hereto annexed and marked Annexure ‘A’ is a copy of E-Mail dated 01.04.2025 & Annexure ‘B’ is a copy of Minutes of the Meeting No.27AM 25 held on 06.03.2025)

In this connection, on the basis of inputs received from the aggrieved parties, We

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respectfully submit our para wise reply as under :-

A. The claim of successful functionality of online filing of DFIA scrips for Invalidation was on live in June, 2021 is purely a question of disputed fact 1. In our understanding of facts, the claim of successful functionality of online filing of DFIA scrips for invalidation was made on live in June, 2021, appears to be purely a question of disputed facts. While it is claimed that the system was operational from June, 2021 onwards and therefore 83 scrips under Annexure ‘C’ , have expiry dates post mid May 2021, whether the system related reasons are sufficient justification for requesting revalidation in these cases, is completely misplaced. It is submitted that upon submitting ARO applications prior to upgradation of New IT Module, RA in many cases returned the DFIA’s after several months and advised the applicants to file online applications in BO Portal. The attempt to file online applications failed due to system non acceptance due to expiry of the authorisations. Kindly peruse some of the attached DLs to justify the nonfunctioning of the system post June 2021. (Hereto annexed and marked Annexure ‘C’ are copies of a few DLs issued during the relevant period). Understanding the difficulties experience by the trade, the Addl. DGFT, Mumbai vide Trade Notice No. 02/2021 dated 30.08.2021 conducted a ‘Grievance Redressal Week’ starting from 30.08.2021 to 03.09.2021. Our Association vide E-Mail dated 03.09.2021 took up the matter with the Addl.

Trade Notice No. 02/2021 dated 30.08.2021 conducted a ‘Grievance Redressal Week’ starting from 30.08.2021 to 03.09.2021. Our Association vide E-Mail dated 03.09.2021 took up the matter with the Addl. DG and appraised him of the difficulties faced by various Exporters and submitted list of DFIAs which could not be utilised due to technical issues. (Hereto annexed and marked Annexure ‘D’ is a copy of letter dated 03.09.2021 with Annexures) Considering the difficulties experienced by the stakeholders, we were informed orally by the Addl. DGFT , Mumbai that matter has been referred to Head Quarters for early resolution of the technical issues faced in the new system. Assuming with admitting the claim that ARO facility was operational since June 2021 is true, there was no need to participate in the grievance redressel week organised by RA/Mumbai from 30.08.2021 to 03.09.2021. We are further attaching herewith a copy of Mail dated 03.10.2021 in reply to our Mail dated 01.10.2021, which sought to clarify the facility for making ARO/invalidation online is available and to approach concerned EG&TF Nodal officers of RA Mumbai for any specific guidance. (Copy of Mail dated 03.10.2021 (with enclosures) is hereto annexed under Annexure ‘E’). Even in 2023, an application filed for ARO against DFIA issued to Posco, applied on 22.02.2023 and consent letter submitted on 01.04.2023, ARO was issued on 11.05.2023, after 79 days. (Hereto annexed Annexure ‘F’ are copies of ARO application dated 22.02.2023 & invalidation letter dated 11.05.2023).

nsent letter submitted on 01.04.2023, ARO was issued on 11.05.2023, after 79 days. (Hereto annexed Annexure ‘F’ are copies of ARO application dated 22.02.2023 & invalidation letter dated 11.05.2023). As a matter of fact, there was no ARO facility in the system till 03.10.2021 . Transferees of DFIA are legally allowed to apply for ARO/Invalidation in terms of Para 4.20 of FTP(2023). When no such facility was forthcoming, how a Transferee could have applied for ARO. The fact remains that the new software was supposed to be totally operational within a fortnight and yet remained inoperative for many months. The facility to file applications for Transferees of DFIA was not provided in the DGFT portal for several months. Even after Portal started functioning, there was no public announcement and the DFIAs expired because of ambiguity whether the portal started functioning or not? Notwithstanding the above, still the DFIA’s are entitled for revalidation in terms of Para 2.20 (c ) of HBP(2023) , reproduced as below:- “However, revalidation of freely transferable authorisations/duty credit scrips and stock and sale (excluding

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scomet items) authorisation shall not be permitted unless validity has expired while in custody of Customs Authority/RA/Government Agencies” The unavailability of facility in the portal to file online applications exactly meets the requirement under Para 2.20 (c ) of HBP and hence eligible for revalidation for the period of nonutilisation from 20.11.2020 to till June ’21.

Hon'ble PRC, had granted revalidation of 6 months for Covid_19 period as well as on technical issues , considering the non availability of ARO/Invalidation Portal for DFIAs in Meeting No. 02/AM22 (Case No. 35) dated 04.06.2021 & 16/AM22 held on 29.11.2021 (in case Nos, 81 & 82), hereto annexed under Annexure ‘G’) . B. Justification of material impact on utilisation of DFIA’s for the particular period (2019-20), (2020-21) & 2021-22). 1. The claim that only 1% of DFIA Scrips issued annually are used for ARO or Invalidation is irrelevant to the present facts of the case. The period cited in the DL pertains to 2022-23 , 2023-24 and 2024-25 , whereas the period in the present case pertains to 2019-20, 2020-21 & 2021-22. The reasoning for lesser number of applications for ARO/Invalidation against DFIA’s comparing with certain licensing periods is a misconception and further relating it to whether technical challenges, if any, materially impact utilisation has no basis. 2.

Invalidation against DFIA’s comparing with certain licensing periods is a misconception and further relating it to whether technical challenges, if any, materially impact utilisation has no basis. 2. The technical challenges faced by the trade for the period 2019-20, 2020-21 and 2021- 22 was real and on record. The Covid_19 was in its peak during the period 2020-21 and 2021- 22 and the difficulties faced by the exporters and importers in utilising DFIA’s during the course of its validity is not disputed. The Hon'ble Supreme Court in Suo moto proceedings declared the time period from 15.02.2020 to 28.02.2022 as Covid_19 period to exclude the time period for limitation clause under various laws. (Hereto annexed and marked Annexure “H’ is a copy of Hon’ble Supreme Court Order dated 10.01.2022 — Reported 2022(56) GSTL 385 (SC) and 2021(376)ELT 401 (SC) in Suomoto proceedings). The Hon'ble SC has principally accepted that Covid_19 period existed from 15.02.2020 | to 28.02.2022. | 3. During the Covid period, finding economic viability of utilising DFIA’s by sourcing | White Sugar from indigenous sources, brought great relief to Transferees of DFIA’s. On the basis of representation made by Indian Biscuit Manufacturers Association (IBMA) , the Ministry of Consumer Affairs, Food & Public Distribution (sugar policy) vide F. No.

Transferees of DFIA’s. On the basis of representation made by Indian Biscuit Manufacturers Association (IBMA) , the Ministry of Consumer Affairs, Food & Public Distribution (sugar policy) vide F. No. 1(18)/2018-SP-| dated 18.01.2019, clarified that the supply of white/refined sugar by sugar mills against valid invalidation letter/ARO letter under advance authorisation/DFIA against export of Biscuits and assorted confectionary products shall be treated as deemed exports for the local supplies and will be accordingly covered under MIEQ declared vide order dated 28.09.2018. (Hereto annexed and marked Annexure ‘ |’ is a copy of the said letter dated 18.01.2019). The clarification was on the basis of consultation with Director General of Foreign Trade (DGFT), Ministry of Commerce and Industry as confirmed vide F. No. 1(4)/2018-SP-1 dated 13.09.2018. This amply justifies the relevance of more applications for issue of ARO/Invalidation letters under DFIA Scheme for the period 2020-21 & 2021-2022. 4. Based on the Government decision to permit supply of white sugar against AA/DFIA holders, applications were submitted manually for issue of ARO/Invalidation letters prior to 20.11.2020 , the date on which DGFT initiated installation of new IT Module. The DFIA’s were returned post implementation of New IT Module by instructing transferees to apply online under the new system. Since the system was not operational and the facility available much later some time after 03.10.2021, transferees were unable to utilise -6: |

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| the DFIA’s. Even though it is claimed that the facility has been functional from June, 2021, the applications filed for old DFIA’s was not accepted by the system. (DL letters annexed under Annexure ‘A’). 5. By the time system became operational, the Sugar Quota under MIEQ was over and Exporters lost substantial entitlements due to inability to get the DFIAs invalidated during the relevant time period. C. Justification for revalidation of DFIA’s pertaining to M/s. Posco Maharashtra Steel Ltd., The 3 DFIA’s referred in the DL pertains to M/s. Posco Maharashtra Steel Ltd., In this case, RA/Mumbai applied late cut due to delay in submission of export documents beyond prescribed time. The applications could not be submitted within the prescribed time period due to Covid_19. The Exporter was unable to upload the documents due to New IT Module issues. The issue was taken up with Office of the DGFT by Association on 01.03.2021 & 20.05.2021 and further the issue was discussed in the VC on 01.04.2021. The representative of M/s. Posco was personally present in the VC meeting on 01.04.2021. Though the DFIA’s were issued on September 2022, the Exporter faced huge financial hardships due to late cut applied without considering the Covid_19 period and difficulties experienced under New IT Module.

e DFIA’s were issued on September 2022, the Exporter faced huge financial hardships due to late cut applied without considering the Covid_19 period and difficulties experienced under New IT Module.

The entire transfers of DFIAs were within the validity period . The concern expressed in the DL that transfers of DFIA’s appears to be after expiry of scrips are incorrect and wholly erroneous. The concern expressed in the DL that the transfers appear to have been made after the expiry of the scrips are wholly erroneous and has no basis. The Transfer of scrips were in accordance with the provisions of the FTP and Hand Book. A detailed statement indicating the details of DFIA No. and date, expiry date, date of transfer etc., Unutilised CIF Value (in %) are hereto annexed and marked under Annexure ‘K’). The DFIAs are Part Transferable Scrips , item wise , within the quantity and overall CIF value of the Authorisation.

Out of 151 DFIA’s , 128 DFIA’s (Sr. No. 1 to 128), did not get any additional revalidation ie., the said 128 DFIA’s had only Original Validity of 12 Months). Similarly placed DFIA’s were granted revalidation for 6 months due to Covid_19 reasons as well as technical issues by the PRC. The precedent decisions directly applies to the entire 128 cases; (Statement of 128 DFIAs - Exhibit ‘A’) (ii) 15 DFIA’s (Sr. Nos. 129 to 143) , though got revalidation of 6 months from the date of expiry, actually was valid only for period less than 6 months. Similarly placed DFIA's were granted Revalidation of 6 months through automatic revalidation vide Notification No.

nths from the date of expiry, actually was valid only for period less than 6 months. Similarly placed DFIA's were granted Revalidation of 6 months through automatic revalidation vide Notification No. 57 dated 31.03.2020 and further 6 months granted by PRC in various decisions. (Statement of 15 DFIAs Exhibit ‘B’). (iii) 5 DFIA’s (Sr. Nos. 144 to 148), Revalidation was granted by RAs for the period mentioned in our original statement, the fact which may be ascertained from RA. The technical issues was explained under the respective table and documents annexed under Annexure A-1 & Annexure A-2 respectively — (Statement of 5 DFIAs along with Copies of Amendment Sheet wherein revalidation was granted as per para 2.20 HBP - Exhibit ’C’) (iv) 3 DFIA’s (Sr. nos. 149 to 151), late cut was applied , due to delay in submitting documents within prescribed time period. DFIA’S GOT ONLY 6 MONTHS ADDITIONAL VALIDITY WHEREAS AAS GOT EXTENDED VALIDITY ON TWO OCCASSIONS EVEN ON THAT GROUND ALSO DFIA’S DESERVES TO GET ATLEAST 6 MONTHS ADDITIONAL VALIDITY. DIFFICULTIES EXPERIENCED DUE TO TRADE NOTICE NO. 6 DATED

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VALIDITY ON TWO OCCASSIONS EVEN ON THAT GROUND ALSO DFIA’S DESERVES TO GET ATLEAST 6 MONTHS ADDITIONAL VALIDITY. DIFFICULTIES EXPERIENCED DUE TO TRADE NOTICE NO. 6 DATED

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25.05.2021 WHICH SOUGHT TO CLARIFY MANDATORY RECORDING OF | INFORMATION ABOUT TRANSFER OF DFIA SCRIPS AND PAPERLESS ISSUANCE OF DFIA SCRIPS; NO PART TRANSFERS POSSIBLE UNDER THE NEW SYSTEM Trade Notice No. 6 dated 25.05.2021 clarified mandatory recording of information about transfer of DFIA scrips and paperless issuance of DFIA scrips, though there is no statutory provision in the policy or procedure laying down procedure to record online transfers of DFIAs’. (Hereto annexed and marked is a copy of TN 6 of 2021 under Annexure ‘Q’) It was explained that part transfer of licenses is a basic feature of transferable authorisations. Once the DFIA is issued, the original license holder had the discretion to sell part quantity of inputs as permitted under the authorisation. After the introduction of mandatory recording of online transfers, an Exporter is compelled to transfer the entire authorisation to a transferee, even if he is required to transfer only party quantity and value. DD. REWARD SCRIPS ARE USED FOR DUTY PAYMENT OF ANY PRODUCT AND THEREFORE EASILY SALEABLE WHEREAS SALE OF DFIAS ARE PROUDCT SPECIFIC AND UNDER SPECIFIC CONDITIONS AND THEREFORE ARE NON COMPARABLE.

ue. DD. REWARD SCRIPS ARE USED FOR DUTY PAYMENT OF ANY PRODUCT AND THEREFORE EASILY SALEABLE WHEREAS SALE OF DFIAS ARE PROUDCT SPECIFIC AND UNDER SPECIFIC CONDITIONS AND THEREFORE ARE NON COMPARABLE. Government gavea flat revalidation of 3 months to all the MEIS scrips which was expiring up to 30.06.2020, and therefore the market was flooded with MEIS scrips which are very easy to use as they are just like cash and can be used for the import of any item. Due to this, the takers for DFIAs became very less, as utilisation of the DFIA, being product specific is a cumbersome process as the different items are imported by different business entities under strict conditions of DFIA scheme. Whereas DFIA is utilised only for payment of Basic Customs Duty and to fulfil the conditions of the policy and relevant custom notification whereby the transferee importer is eligible to utilise only for the goods exactly covered under the description, value and quantity specified in the authorisation. Therefore to identify the buyer and to sell the DFIA as per his requirement who must meet the conditions of DFIA and Notification which are complex and time consuming

The Committee went through the representation and also perused the Order of the Hon'ble Supreme Court passed on 10.01.2025 on the subject of limitation period

which are complex and time consuming

The Committee went through the representation and also perused the Order of the Hon'ble Supreme Court passed on 10.01.2025 on the subject of limitation period

Decision: The Committee went through the statement made by the applicants and discussed the matter at length. The Committee noted that the applicants have faced difficulty beyond their control in certain cases due to some of the factors as detailed by them. Committee decided that where the validity period of a DFIA overlapped with the period from 15" March 2020 till 28° February 2022, and said DFIA has not received any revalidation beyond original validity period, such DFIA shall be revalidated for a period of 6 months from date of endorsement. All the eligible firms shall approach RA within 30 days from the date of uploading of the minutes of meeting. Decision for remaining cases is deferred, and applicant may explain difficulties pertaining to the same in PH. g : 4

(Action: Applicant/ All the concerned RAs)

M/s. Ganges Internationale Private Limited, Chennai

F.No. HARPRCAPPLY00012657AM25

Subject: Change in HS Code of import item against DFIA Authorization No.0411007436 dated 20.05.2024 and 0411007444 dated 20.05.2024. This is a defer case of PRC Meeting No.26AM25 held on 25.02.2025 & 27.02.2025 (Case No.56) wherein Committee decided to refer the case to PC-4 Division to check whether the import items are covered under SION. Thereafter, the case may be brought back again before PRC for a decision.

Applicant Statement: The matter was taken up. The entire submission made by the applicant was gone through. We import and use simple H R Coil in our export product, which is not pickled. Mistakenly, we have mentioned in DFIAs applications HS Code 72082790 for H R Coil size less than 3.00mm and HS Code 72082590 for H R Coil 4.75mm to 10mm which is pickled H R Coil and which we cannot use in our export product. The same is rarely imported in India. The correct H S Code for our simple H R Coil of our use is HS 72083990 for size less than 3.00mm and HS 72083790 for size 4.75mm to 10mm used in our exports. We had approached RA Chennai to correct the mistake by putting right HS Code, but could not succeed. Request your kind self to give us Policy Relaxation of amending Transferable DFIA by facilitating following changes: DFIA No. 0411007436 dt. 20.05.2024 at Import Item Serial 1-H R Coil less than 03.00mm ,to put correct HS Code 72083990. And DFIA No. 0411007444 dt.20.05.2024 at Import serial 1 - H.R.Coil 4.75mm to 10mm , to put correct HS Code 72083790.

Import Item Serial 1-H R Coil less than 03.00mm ,to put correct HS Code 72083990. And DFIA No. 0411007444 dt.20.05.2024 at Import serial 1 - H.R.Coil 4.75mm to 10mm , to put correct HS Code 72083790. The correction is technically in line with the SION C220 in which DFIAs are applied. While we request your kind consideration to relax to amend Transferable DFIA, we also will like to mention that a considerable life of DFIA is already gone, an expeditious positive will help our exports.

Comments of PC-4 was also seen.

The items do not appear to be covered in C-220.

Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion it was decided to refer to the concerned Norms Committee for examination & resolution.

(Action: Applicant/ Norms Committee)

Case No.04 M/s. Skoda Auto Volkswagen India Private Limited, Pune

F.No. HARPRCAPPLY00001013AM25

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Meeting No.01AM26 held on 09.04.2025

Subject: Request for relaxation of procedures / policy in order to correct the AEO for 45 EPCG Authorizations obtained in FY 2019-20, FY 2020-21 and FY 2021-22.

This is defer case of PRC Meeting No.09 AM25 held on 26.06.2024 (Case No.8), Meeting No.10AM25 held on 12.07.2024 (Case No.12) and Meeting No.22AM25 held on 03.12.2024 & 06.12.2024 ( Case No.31).

Applicant Statement: The matter was taken up. The entire submission made by the applicant was gone through. The Skoda Volkswagen Group invested a sum of around INR 8,000 Crore for INDIA 2.0 Project (Project 2.0) to launch new cars using the State of the Art technology at the automobile manufacturing facilities located in Pune and Aurangabad. The Group is further committed to invest Euro 1.5 billion (i.e. INR 13,550 crores, approximately) in the next 10 years. In the course of setting up the facility for newly launched MQB technology, the Company imported capital goods under the 45 EPCG Authorizations obtained in FY 2019-20, FY 2020-21 and FY 2021-22. Hitherto, the cars have been manufactured using the old PQ technology which had become obsolete and outdated. The capital goods used in PQ technology and MQB technology are completely different and cannot be interchangeably used, and the said fact is also confirmed as per the report submitted by the reputed Indian Institute of Technology, Kharagpur.

MQB technology are completely different and cannot be interchangeably used, and the said fact is also confirmed as per the report submitted by the reputed Indian Institute of Technology, Kharagpur.

On the one side, old capital goods which were used to manufacture the old cars of PQ technology have been scrapped/ disposed-off by the month of February 2022 and on the other side, inadvertently, the export of old cars undertaken by using the said old machineries was considered for the purpose of Average Export Obligation (AEO) while making applications for the 45 EPCG Authorizations. Due to this, the Company is saddled with the requirement of fulfilling AEO for which no means whatsoever are available with the Company.

In fact, the Company was hit by several factors.

Firstly, the aforesaid inadvertent error occurred while filing applications for obtaining the subject EPCG Authorizations.

Secondly, even when the said applications could have been easily withdrawn (as imports and installation of new capital goods got delayed by 1.5 to 2 years due to COVID-19) and fresh applications for new EPCG Authorizations would have been filed however, the Company could not take the said corrective steps given that the functioning of our offices and manufacturing plants was badly affected due to COVID-19 pandemic. The given situation has led the Company to such an enormous difficulty.

Further, the Company has scrapped/ disposed-off most of the old capital goods by the month of February 2022 and correspondingly the production of old cars is completely stopped. Although the EPCG Authorizations were obtained from 201920 onwards, the production of new cars commenced only in the year 2021/ 2022. If the Company had surrendered the subject EPCG Authorizations and re-applied for fresh EPCG Authorizations, the AEO could have been automatically reduced.

The Volkswagen (VW) Group has already made substantial investments into the Mega Projects in India; the erstwhile PQ Project (INR 4974 crores) and the India 2.0 Project MQB Technology (more than INR 5000 crores). With respect to the - -10a

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investment pertaining to India 2.0 Project (MQB Technology), the importation and subsequent installation of machinery got delayed until FY 2021-22 on account of various factors such as nationwide lockdown, worldwide disruptions in the supply chain, restrictions on the foreign travel of expatriate engineers for assisting in installations etc. Effectively, more than half of imported machinery were installed in FY 2021-22. Consequent to the above, the commencement of production of new aged cars was delayed and accordingly, the first export of these new cars could be undertaken in FY 2021- 22. The VW Group is envisaging a proposed additional investment to the tune of Euro 1.50 billion (INR 12,000 crores), which is in line with the Make in India? initiative of the Government, and the said additional investment apart from avoiding dependency on fossil fuel vehicles, will also create employment opportunities for the domiciles in India. Given the above unique circumstances of the Company, following relaxation(s) are being sought from your good self and the Hon’ble PRC vide the enclosed additional submission: e The AEO requirement to be dispensed with post FY 2021-22 considering that the old machinery of PQ technology was completely scrapped/ disposed of in the month of February 2022. e Alternatively, the AEO qua45 EPCG Authorizations to be re-fixed on the basis of three years export performance from 2018-19 to 2020-2021 and the said EPCG Authorizations to be considered as obtained in FY 2021-22 for fulfilment of export obligation.

o be re-fixed on the basis of three years export performance from 2018-19 to 2020-2021 and the said EPCG Authorizations to be considered as obtained in FY 2021-22 for fulfilment of export obligation. Gist of fresh submissions is as follows: Further, as the position stands, there is no definition of "similar products” in the FTP / Handbook of Procedures (“HBP”) / ANF / Appendices or in the Notification issued under the Customs legislation. Thus, with respect to the term “similar products”, reference must be drawn from the meaning of this term in the common parlance. In the common parlance, “similar products” are products which are not identical, but have resembling characteristics, properties and components. Considering this, it is submitted that merely because two products may ultimately perform the same function may in itself does not make them “similar products” but depending on analysis of various factors like characteristics, properties and components, one may conclude whether such products are “similar products”. Given the same, the technical differences in terms of characteristics, properties, etc. of Hatchback cars vis-a-vis Sedan/ SUV cars have been analyzed hereunder.

ch products are “similar products”. Given the same, the technical differences in terms of characteristics, properties, etc. of Hatchback cars vis-a-vis Sedan/ SUV cars have been analyzed hereunder.

The Company would also like to submit that one of the additional pivotal aspects to be considered for determining whether the products are “similar products” is that whether the products are ‘commercially interchangeable’. Althoughthe term ‘commercially interchangeable’ has not been defined, however, it is emphatically submitted that the commercial value of Hatchback car completely differ than that of a SUV/ Sedan car. One can hardly sell a Hatchback car to a person seeking to buy a SUV/Sedan. :

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It is also apparent that if a product is not a "similar product", the export of such a product should not be taken into consideration for the fulfilment of AEO. Therefore, in order to be fully compliant with the policy and procedure, the Company wishes to exclude the exports of Hatchback cars for fulfilment of AEO.

consideration for the fulfilment of AEO. Therefore, in order to be fully compliant with the policy and procedure, the Company wishes to exclude the exports of Hatchback cars for fulfilment of AEO.

In addition to the above, the Company would like to state that the VW Group has recently set- up a plant in Vietnam in order to manufacture the same new age Cars (viz. Kushaq and Slavia) which are currently produced in India. In this regard, the Company has initiated exporting most of the Auto parts and components from FY 2024-25 onwards which are required to manufacture a complete car from its plant located in Pune. It is important to note that out of all the essential Auto parts exported, few of the parts viz. ‘engine’ and ‘body panels’ are manufactured using the new machineries imported under the above EPCG Authorizations. Additionally, for some of the Auto parts and components, important activities such as testing and oil treatment process are carried out at the Pune plant before actual export is undertaken so that these new age cars can be manufactured in Vietnam. The said activity is undertaken by the Company to achieve more exports from India by using the machineries imported under EPCG Authorizations.

We hereby request the Hon’ble PRC to grant the following relief:

i. To relax the procedures to allow the Company to approach the RA with fresh ANF 5A for amending/ rectifying the details for Hatchback cars in AEO and for addition of Auto parts (viz. engines and body panels) as export products; and

the Company to approach the RA with fresh ANF 5A for amending/ rectifying the details for Hatchback cars in AEO and for addition of Auto parts (viz. engines and body panels) as export products; and

ii. To relax the provisions to allow the export of other Auto parts such as wheel housings, strut tower, frame part, doors, roofs to be counted towards fulfillment of AEO.

Report of IIT Kharagpur and Comments of PC-5 were seen. Contents of the letter received from the Embassy of the Federal Republic of Germany written in the backdrop of further strengthening industrial cooperation were duly taken note of. Proposed investment envisaged exceeding Rs.10,000 Crores was noted.

Decision: The Committee went through the statement made by the applicant and discussed the matter at length. Taking into consideration the totality of the situation, the Committee decided to allow the request of the applicant to approach the RA for amending their applications filed for the 45 EPCG Authorisations under consideration, which RA may consider as per Policy/Procedure. As regards allowing exports of similar items, the Committee decided to relax the provisions and allowed the export of automobile parts (“Other Auto parts such as wheel housings, strut tower, frame part, doors, roofs etc") to be counted towards fulfilment of Average Export Obligation. All other conditions remain the same. Applicant shall approach RA within 30 days of uploading of Minutes.

(M/s. Skoda Auto Volkswagen India Private Limited /RA Pune)

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Case No.05 M/s. Jain Irrigation Systems Limited, Maharashtra

F.No. HQRPRCAPPLY00001076AM24

Subject: Request for clubbing of Authorizations against Advance Authorization No. 0310402990 dated 06.10.2006, 0310404400 dated 16.10.2006, 0310424393 dated 26.03.2007.

This is a defer case of PRC Meeting No.09AM25 held 26.06.2024 (Case No.02) wherein Committee decided to refer to Norms Committee to check whether import material in aforesaid Authorizations can be considered as common inputs for the purpose of clubbing and closure of the 3 cases. Thereafter the case may be brought back again before PRC for a decision.

Applicant’s statement: The matter was taken up. The entire submission made by the applicant was gone through. The applicant stated that we have obtained 3 Advance Authorization from Addl. DGFT Mumbai in FY 2006-07 under packing material and RA Mumbai issued deficiency against PRC decision given favorable to us for clubbing of 3 advance Licenses. We request for consider for allowing clubbing for packing material . After completion of Export obligations we have requested for clubbing and redemption for 3 Advance Authorizations. We request you to consider for redemption purposes. Hence they are requesting to allow clubbing of subject Authorizations.

Comments of NC-6 was also seen.

Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length and noted that applicant has faced difficulty. Committee decided that the comments of NC may be forwarded to RA and RA may accordingly resolve the matter.

(Action: Applicant/ RA Mumbai)

Case No.06 M/s. AAACORP Exim India Private Limited, Mumbai

F.No. HQRPRCAPPLY00012172AM25

Subject: Re-validation of Authorization/Certificate against Advance Authorization No. 0311017462 dated 25/08/2022, 0311017464 dated 25/08/2022.

This is a defer case of PRC Meeting No.23AM25 held on 31.12.2024 & 14.01.2025 (Case No.43) wherein Committee decided to refer the issue to PC-4 Division for its examination. After obtaining a detailed report from PC-4 Division, case would be brought back to PRC for a decision. Applicant Statement: The matter was taken up. The entire submission made by

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the applicant was gone through. Reference to subject application we have fulfilled Export obligation and due to HSN issue we could not Import in initial & Extended Validity period under this LICENSE. We have uploaded covering letter (of 21.11.2024) and export statement for your reference. Requesting you please issue further six months Revalidation at your earliest. Our regular imported raw material LLDPE has been classified under ITC HS code 39011010 for many years. However it has come to our notice that the same grade has now been reclassified under ITC HS code 39104010 and 39014090. Both these newly assigned ITC HS code also pertain to LLDPE film grade but this change was introduced after the issuance of our Advance Authorization. We have duly completed all our exports and fulfilled the export obligation.

TC HS code also pertain to LLDPE film grade but this change was introduced after the issuance of our Advance Authorization. We have duly completed all our exports and fulfilled the export obligation. When we sought to import against the said Advance Authorization the Customs informed us of the new ITC HS code. Consequently we approached DGFT to seek amendment. By the time the amendments were approved by DGFT, the live cargo in question had already been cleared to avoid detention charges which would have rendered the post export benefits and non-viable. In light of above we kindly request your office to grant a revalidation for 6 month.

Comments of PC-4 Division was also seen.

Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length and decided to seek further details of the case from the firm.

Case No.07 M/s. Creative Garments Private Limited, Mumbai

F.No. HQRPRCAPPLY00004587AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Request for amendment of Technical specifications of Import item against Advance Authorization No. 0311019007 dated 02.11.2022.

This is a defer case of PRC Meeting No.14AM25 held 13.08.2024 (Case No.05) wherein Committee decided to refer to Norms Committee-V for examination and to attempt resolution.

Applicant’s statement: The matter was taken up. The entire submission made by the applicant was gone through. (1) Against the Advance Authorization the imports made are 55% Linen 45% Viscose Fabric Width 52? and GSM195 (+/10%) as per Bill of Entry No 3520609 dated 29.11.2022 but as per Foreign Suppliers Test Report No SHAT07448308 dated 26.10.2022 the technical specifications of Import item of 58% Lenin 42% Viscose GSM195 (+/- 10%) (2) We have already completed the EO and in the Shipping Bills in the Description of Exports and consumption of Imported Inputs we have shown the technical specifications of Import item of 58% Linen 42% Viscose GSM195 (+/- 10%) as per foreign suppliers Test Report (3) We have to mention the actual Percentage ) alate

;

uts we have shown the technical specifications of Import item of 58% Linen 42% Viscose GSM195 (+/- 10%) as per foreign suppliers Test Report (3) We have to mention the actual Percentage ) alate

;

Linen and Viscose in our exports as in case at the time of its testing by Indian Customs Authority and /or by the Foreign Customs Authority it should match as per actual Percentage of the Linen and Viscose contained in the relevant Fabric. As such in the Shipping Bills of Exports we have shown the technical specifications in the Export Product and Imported inputs as 58% Linen 42% Viscose Fabric Width 52 and GSM195 (+/- 10%) as per Foreign Suppliers Test Report.(4) Copies of Bill of Entry and Test Report and 4 Shipping Bills are attached herewith. (5) Policy Relaxation Committee is requested to regularize the technical specification of imports as per Foreign Supplier Test Report in the specifications shown in Export Product and Imported Inputs consumption in the Shipping Bills for regularization purpose, in relaxation of Policy Provisions.

Comments of NC-5 was also seen.

Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. After detailed discussion it was noted that applicant is facing difficulty and it was decided to refer the matter to the concerned Norms Committee for resolution.

(Action: Applicant/ Norms Committee)

Case No.08 M/s. Biscayne Exotics (Opc) Private Limited

F.No. HQRPRCAPPLY0000010778AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Request for import of imported Cars — Rolls Royce car 1965 and Ford Mustang 1966.

This is a review case of PRC Meeting No.03AM25 held on 25.04.2024 (Case No.18) wherein Committee allow for relaxation of the Policy condition of Chapter 87 of ITC (HS) 2012 Schedule | (Import Policy) for import of aforesaid vehicles.

Applicant Statement: This is in reference to our application which we had filed in PRC Committee for import of vintage Rolls Royce Car and Mustang Car. PRC Committee had allowed the decision in our favour to import both car vide their decision given in meeting No.03AM25 dated 25.04.2024. The import arrived in India at Mundra port was held for two reasons 1. Second Hand Car/Vintage Car are allowed to import only at Mumbai sea port. 2 There is a nomenclature written in the every decision of the meeting as (Applicant/RA Mumbai) or any other concerned RA in that particular case. We have been issued a Show Cause Notice from DRI regarding the above issues. We are handling the first issue but for the second issue we had mailed the concern to the section DDG and discussed during our personal visit at New Delhi but we did not get any help in the same. As in our case, we are not in need to approach RA Mumbai in this case as there is no separate license or permission to be taken from them as such DRI office wants a simple clarification from your office as under : Applicant need not approach/there is no need to approach RA Mumbai in this case and our decision is sufficient in this case.

such DRI office wants a simple clarification from your office as under : Applicant need not approach/there is no need to approach RA Mumbai in this case and our decision is sufficient in this case.

The above explanation will be sufficient and we may be able to move forward and try to

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clear the matter from DRI.

Decision: The Committee went through the justification made by the firm and discussed the matter at length and decided to accede to the request of the firm and allow the port of import as Mundra Port. Applicant may approach the Customs Authority and need not approach RA.

(Action: Applicant/ DC SEZ Mundra)

Case No.09 M/s. Nagreeka Exports Ltd, Kolkata

F.No. HARPRCAPPLY00004001AM23

Subject: Request for manual filing of DEPB application in absence of any online application portal.

This is a defer case of PRC Meeting No.29AM23 held on 16.01.2023 (Case No.14) wherein Committee decided to refer the case to RA Kolkata for its examination.

Applicant Statement: The matter was taken up. The entire submission made by the applicant was gone through. This is In respect of 3 No.s Shipping Bill Nos. (1) 225/EXP/RAN/DEPB/2011 Dated: 29.09.2011, (2) 223/EXP/RAN/DEPB/2011 Dated: 25.09.2011 and (3) 227/EXP/RAN/DEPB/2011 Dated: 30.09.2011 against their exports of Indian White Grade S-30 SUGAR during September 2011, as a THIRD PARTY EXPORTER, on behalf of M/s. ED &F. Man Commodities India Pvt Ltd, Mumbai / Sakuma Exports Ltd, Mumbai, final export proceeds of which were realised during 2011-2012, and only after receipt of the No Objection Certificate (NOC) from Directorate of Sugar, allowing such Third Party export, did the respective Customs Department finally assessed all the three Shipping Bills on 24.05.2022. EBRC?s against Shipping Bill No. 223/ EXP/RAN/DEPB/2011 Dated. 25.09.2011 &Shipping bill No. 227/EXP/RAN/ DEPB/2011 Dated 30.09.2011 has been uploaded by bank on 28.11.2022.. Hence, they are requesting for manual filing of DEPB application in absence of any online application portal.

Comments of RA was also seen.

Decision: The Committee went through the statements made by the firm and discussed the matter at length and observed that the applicant has not submitted any cogent reason/ justification in support of any genuine hardship faced by them. Accordingly, the Committee decided to reject the request.

Case No.10 M/s. Spiceor Bionutralites Private Limited, ' Kerala |

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F.No. HQRPRCAPPLY00004514AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Request for export obligation extension against export against LOP

This is a defer case of PRC Meeting No.13AM25 held on 07.08.2024 (Case No.19) wherein Committee decided to seek comments from jurisdictional Development Commissioner.

Applicant Statement: The matter was taken up. The entire submission made by the applicant was gone through. M/s. Spiceor Bionutralites Private Limited is an extraction facility established in the Biotechnology Incubation center, KINFRA Hi Tech Park, Kalamassery, Kerala, run by Rajiv Gandhi Center for Biotechnology, funded by DBT, Government of India After discussions with various Government agencies we were convinced that at that point in time the best option was to commence the Unit as an EOU and accordingly our firm, Spiceor Bionutralites Private Limited got registered as a EOU with the Development Commissioner, Cochin Special Economic Zone. The facility for duty free import of inputs required for our finished products and other facilities of EOQU enchanted us in to the Scheme. After trial production, sample testing etc commercial production commenced in 2017 and as a safe measure, initially we had undertaken jobbing work from another EOQU namely M/S Akayflavours , Cochin. Till 2020, this arrangement continued and thereafter we organized our own exports through a third party namely Spice Planters, Ernakulam. We have a very smooth sailing till recently and even now we have sufficient orders in hand.

ntinued and thereafter we organized our own exports through a third party namely Spice Planters, Ernakulam. We have a very smooth sailing till recently and even now we have sufficient orders in hand. Unfortunately, during the year 2022-2023 our third party exporters M/s Spice Planters informed us that their clients cancelled their order for oils and oleoresins and accordingly the orders placed on us were cancelled for the time being. This was the first shock in our business career. Still we were able to manage with other small orders and now M/s Spice Planters have informed us that the clients are showing keen interest to restart their purchase activity and that in the next three to four months they will resume their earlier business in full measure. The imported raw materials namely pepper were already processed by us to oil and oleoresins and we are holding this stock since 2022.It was our understanding that under the EOU Scheme the time frame to use the imported materials were co terminus with the LOP issued by the Development Commissioner and on that basis we thought we were safe to process the materials and keep as stock till the end of our LOP Period. It was a bold from the blue when recently the EOU division of Cochin Customs informed us that we ought to have fulfilled the Export Obligation of oleoresin and oil processed out of the imported pepper with in the period of 120 days from the date of clearance of each consignment from Customs.

we ought to have fulfilled the Export Obligation of oleoresin and oil processed out of the imported pepper with in the period of 120 days from the date of clearance of each consignment from Customs. We had very badly overlooked the specific provision in the FTP and were led by the belief that we have the time till the end of LOP period. Admittedly it is a lapse from our side under these circumstances, we are now approaching the Hon. Policy Relaxation Committee to kindly condone this lapse and extend the Export obligation for a further period of 6 months from the date of approval of condo nation. Sirs, we are confident to fulfill the obligation in full within the extended period as we are almost sure of bagging the orders in the next couple of months. We take this opportunity to humbly request the Hon. Committee to consider the matter sympathetically and take a lenient view on the two

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technocrats who commenced this venture with great pride and hope. It is true that an important aspect like Export obligation period was over looked but we would like to submit that it was not intentional nor with any malafide to defraud revenue. In fact we have attached along with thin fact we have attached along with this application copies of our quarterly return in form A which would reveal that the corresponding quantity of oleoresin and oil was always held as stock at the close of every quarter.

ed along with this application copies of our quarterly return in form A which would reveal that the corresponding quantity of oleoresin and oil was always held as stock at the close of every quarter. A statement indicating the total stock available as on June 2024 is also attached for your kind perusal and satisfaction We once gain make our humble submission for bestowing on us a sympathetic and lenient view on the matter and be kind enough to extend the Export obligation for a further period of 6 months from the date of approval by the Committee.

Comments from DC, Cochin SEZ was also seen.

Decision: The Committee examined the submission made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allow EOP extension for export against import items as detailed in DC’s Report dated 06.03.2025 for a further period up to 31.12.2025. The firm shall approach DC, Cochin SEZ within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ DC SEZ Cochin)

Case No.11 M/s. Krishna Knitts, Surat

F.No. HQRPRCAPPLY00013197AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Extension of Total EO Period against EPCG Authorization No. 5230017780 dated 07/08/2015.

Applicant Statement: Our request: With reference to the above, we would like to inform you that we have been issued the aforesaid EPCG Authorization from RA SURAT. The said license was valid till 07.08.2021. We imported the capital goods under EPCG considering very good export market. We failed to fulfill our export obligation because of two very specific reasons:1. Due to Covid19, all the markets were hampered, we lost more than 3 years i.e. from march 2020 to December 2022. All our manufacturing efforts came to halt because of exodus of labour to their native places. We could garner the migrant labourers exactly in January 2023 and started again. It is not, that we did not manufacture in these two years. But these were only for local market and very less quantity 2. 2nd reasons is the issuance of Policy Circular no. 22/29.03.2019 due to which our 3rd party exports could not take off. Because of the above two reasons, we request you to grant us a minimum of 1 year from the date of endorsement to fulfill our export obligation. During the closure of two years the machines became rusted and had to be refurbished which also took quite some time. Even the addition of PN No. 53 the validity is such that we will not able to produce and ship the goods. We need at least 1 year from the date of endorsement of EOP extension. Der ~IS -

Comments of EPCG was also seen.

Decision: The Committee examined the submission made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of EPCG Authorization No. 5230017780 dated 07.08.2015 for a further period of 1 year from the date of endorsement subject to payment of composition fees as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

Case No.12 M/s. Voestalpine Bohler Welding India Technology Private

Limited, Delhi

F.No. HQRPRCAPPLY00012176AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Extension of Total EO Period against EPCG Authorization No. 0530167801 dated 09/06/2016.

Applicant Statement: EPCG Authorization No. :0530167801 dated 09.06.2016 File No: 05 /35 /021 /00204 /AM17/ Dt. 03.06.2016 Dear Sir, The company voestalpine Bohler Welding India Technology Pvt. Ltd. (earlier know as Maruti Weld Pvt. Ltd.), under EPCG License No 0530167801 dated 09.06.2016 could not fulfilled its export obligation fully in the extended time period expiring on 09th Dec 2024 due the unavoidable circumstances and conditions beyond company’s controls as stated below -: 1. In the initial period we faced lot of quality issues as we were a few manufacturers of Flux Cored Wire in India as the new product line and an import substitute product. Now we can proudly claim that with our extraordinary efforts, R&D and with extra resources and with our technical knowledge, our product quality stabilizes for past 2 to 3 years, and we are ready to export the products as per export market requirements. 2. We could not compete in export market due to ?ultra lower prices offered by Chinese suppliers in global export market? may be because of very high-volume capacity and with Chinese govt. support for exports. 3. The pandemic CORONA had impacted the export market and global supply chain very badly that delayed our efforts to export FLUX CORED WIRE ( FCW ). 4. FCW products used in very important infrastructure, construction, and fabrication sector and very price sensitive in India as well as global market and demand is also very volatile.

WIRE ( FCW ). 4. FCW products used in very important infrastructure, construction, and fabrication sector and very price sensitive in India as well as global market and demand is also very volatile. Due to geopolitical reasons and ongoing war in parts of the world, global supply chain issues , global demand keep fluctuating and very volatile. Now the global demand and supply chain is improving. Now with improved quality and competitive pricing for export markets we are confident and capable to fulfill pending export obligation in the extended next one year or 1 years. Very Recently in the month of Nov-2024, we have exported FCW worth USD 32319 Export obligation completed as under :- Duty Saved As per AUTHORIZATION Rs.1,08,26,442.81 Duty Saved utilized as per Bill of Entry

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Rs.1,04,45,897.90 E.O. Required as per AUTHORIZATION Rs.31,60,752.36 USD 46,447.49 E.O. Required as per utilisation Rs.6,49,58,656.86 USD 9,54,572.47 EXPORT OBLIGATION REQUIRED AFTER 5% ENHANCEMENT OF EXPORT OBLIGATION PERIOD FOR 2 YEARS Rs. 9,67,070.63 Export obligation fulfilled as per ANF 5B Rs.

per utilisation Rs.6,49,58,656.86 USD 9,54,572.47 EXPORT OBLIGATION REQUIRED AFTER 5% ENHANCEMENT OF EXPORT OBLIGATION PERIOD FOR 2 YEARS Rs. 9,67,070.63 Export obligation fulfilled as per ANF 5B Rs. 1,94,354.19 ( 20.10%) We have purchase order worth USD 96,957 for supply by March-2025, also we are under discussion and negotiation for price for exports of FCW to global market and we expect to get more enquiries for exports in coming periods after execution of present export orders In view of delay in fulfilling pending export obligation against the said EPGC license due to genuine business reasons and other circumstances beyond our controls, we hereby request and pray your good self to enhance the export obligation period for another 1 year as and we are committed and affirm to fulfill the pending export obligation in extended period of 1 year.

Decision: Case is withdrawn as already dealt earlier.

Case No.13 M/s. Gokul Enterprise, Surat

F.No. HQRPRCAPPLY00012362AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Extension of | block EO Period against EPCG Authorization No. 5230008401 dated 10/03/2011

Applicant Statement: We are enclosing herewith the above LICENSE and request you to extend 1st block of 6 years for which we are enclosing herewith 2% composition fees on duty saved amount equal to unfulfilled portion of EO of the 1st block of 6 years for the above EPCG LICENSE. Calculation of 1st Block extension as follows: Duty saved value = Rs. 19, 21,714.00 Actual Duty Saved value = Rs. 19,13,436.00 50% of Duty Saved value = Rs. 9,56,718.00 2% of Rs. 9,56,718.00 = Rs. 19,134.36 (Rounded off to Rs. 19,134.36 /-) We shall pay of Rs. 19,134.36 /- as 2% composition fees for 1st Block extension. We couldn?t apply earlier because of the disturbance of covid years and the upset market due to it. Most of the staff had left due to this pandemic and we could not concentrate on these things . Our main concentration before 2 years was to somehow start the factory and collect the dues from the market. Since now much of the disturbance has been cleared we are approaching you to help us in this matter and grant us the 1st block extension.

mehow start the factory and collect the dues from the market. Since now much of the disturbance has been cleared we are approaching you to help us in this matter and grant us the 1st block extension. We have been granted 2 years of EOP as per para????and we have paid 50% custom duty for extension of another 2 years and have also been granted obligationextension asduepertonotificationdisturbed67market.and 28tillSince 30.12.2024.Buthe marke t s couldn?thave revivedfulfill thew e xpoa r te confident of fulfilling our export obligation , hence request you to grant us overall EOP extension for 1 year from the date of endorsement as we have to fulfill the export obligation also, from the date of endorsement i.e till 30.12.2025. ' Comments of EPCG was also seen. <a

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M/s. Ice Make Refrigeration Limited, Gujarat

F.No. HQRPRCAPPLY00013043AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Closure of EPCG License against EPCG Authorization No. 0830004744 dated 19/03/2012.

Applicant Statement: Request to give directions for closure EPCG License wherein export realization has been obtained in freely convertible foreign currency but the Bank Realization Certificate BRC could not be generated. Payment for the SB No. 3920042 dated 17.07.2014 and SB No. 2668574 dated 07.12.2016 has been realised in the FFC. However, the BRC is not showing on the DGFT portal. In this regard we are unable to close the license.

Comments of EPCG was also seen.

Decision: The Committee went through the submission made by the applicant and discussed the matter at length. The Committee decided to seek FIRC Certificates from the firm before proceeding further. Firm may submit the same to RA within 30 days and RA may forward to PRC with comments with 15 days.

(Action: Applicant/ RA concerned)

Case No.15 M/s. Sanathan Textiles Limited, Mumbai

F.No. HQRPRCAPPLY00007206AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Extension of Total EO Period against EPCG Authorization No. 0330042936 dated 03/11/2015.

Applicant Statement: With reference to the above we wish to state that we have locally purchase capital goods under invalidation. export obligation is still pending due to less orders and demand of cotton has dropped in the international market . due to covid 19 disturbances and administrative issues all our staffs were remotely operating from home from different parts of country and so we could not manage to export the proportionate cotton within the validity period. hence we request you to kindly revalidate this LICENSE for alteast 1years. as we are planning to club our

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rest of open LICENSE and redeem the LICENSE at the earliest.

Decision: The Committee examined the submission made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of EPCG Authorization No. 0330042936 dated 03.11.2015 for a further period of 1 year from the date of endorsement subject to payment of composition fees as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Mumbai)

Case No.16 M/s. Bharathi Technical Engineering College, Kerala

F.No. HARPRCAPPLY00013420AM25

Meeting No.01AM26 held on 09.04.2025

Subject: For educational purposes Approval to import Second hand Audio equipment from Thailand.

Applicant Statement: 1. Enhancing Practical Learning and Skill Development: Second-hand electronics provide students with essential hands-on experience, which complements their theoretical studies. Electronics and telecommunication students need exposure to various devices and systems. to understand their functioning, maintenance, and troubleshooting. These items allow students to develop practical skills without incurring the high costs of new equipment. 2. CostEffectiveness for Educational Institutions: High-tech electronics equipment is often expensive, especially when multiple devices are required for laboratory work. Importing second-hand electronics allows the institution to acquire a larger quantity of equipment within the available budget, enabling a greater number of students to participate in practical learning experiences. 3. Support for Sustainable Education Practices: Importing second-hand electronics supports sustainability by reusing functional devices that would otherwise contribute to electronic waste. This practice aligns with global sustainability goals, offering the dual benefit of reducing waste while enhancing the institution?s resources. 4. Access to a Diverse Range of Equipment: Second-hand electronics often come in a variety of models, specifications, and functionalities.

reducing waste while enhancing the institution?s resources. 4. Access to a Diverse Range of Equipment: Second-hand electronics often come in a variety of models, specifications, and functionalities. Allowing their importation provides students with exposure to a broader spectrum of technologies, from legacy systems to newer devices, thus enhancing their learning experience and preparing them for a wide range of industry applications. 5. Building Industry-Relevant Knowledge: Many second-hand electronics represent technologies still in use in the industry. By working with such equipment, students gain exposure to components and systems they are likely to encounter in their professional careers, helping them develop industry-relevant knowledge and stay competitive in the rapidly changing electronics and telecommunication sectors. 6. Addressing Resource Limitations: Due to budgetary constraints and rapid technological advancements, educational institutions often struggle to maintain up-to-date laboratories. Relaxing the policy on importing second-hand electronics allows the college to address these limitations while still providing students with access to critical learning tools. ) '

aboratories. Relaxing the policy on importing second-hand electronics allows the college to address these limitations while still providing students with access to critical learning tools. ) '

Enhancing Educational Outcomes and Global Competitiveness: In the context of a globally competitive educational environment, students need to engage with diverse technologies to develop the skills required to succeed. Importing secondhand electronics ensures that Bharathi Technical Engineering College's students are better prepared to compete in the global workforce, especially in electronics and telecommunications.

Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. The Committee noted that it is not a PRC matter and decided to refer the issue to PC-2 Division for its examination and further action as appropriate.

Case No.17 M/s. Concord Biotech Limited, Ahmedabad

F.No. HARPRCAPPLY00013045AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Extension of EOP against Advance Authorization No. 0810145581 dated 27/06/2019.

Applicant Statement: We Concord Biotech Limited holding Advance License No 0810145581 Dt 27062019 issued by your RA Ahmedabad office hereby request an extension of the export obligation period for a period of 48 months due to the adverse impact of the COVID-19 pandemic The unforeseen and unprecedented circumstances caused by the global pandemic have severely disrupted our business operations and export activities including but not limited to disruptions in supply chains Man Power shortages shipping delays and logistical challenges As a result we have been unable to meet our export obligation as per the original timelines stipulated in the Advance License Also Buyer had requested not to execute the shipment till further shipping instruction Given the ongoing challenges faced by businesses worldwide we kindly request that the Policy Committee of DGFT consider extending the export obligation period under our Advance License for 48 months as we had already completed export obligation Annexure A to enable for closure the said license We would be grateful for your understanding and support in these challenging times. We had achieved value addition earning foreign exchange 380.02 We look forward to your favorable consideration of our request and would be happy to provide any additional information or documentation if required.

ed value addition earning foreign exchange 380.02 We look forward to your favorable consideration of our request and would be happy to provide any additional information or documentation if required. Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 30.06.2023 against Advance Authorisation No. 0810145581 dated 27.06.2019only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

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| .In order to utilize the balance qty , we are seeking a one time revalidation for | further 6 months from the date of approval. Seeking your favorable action to enable | us to utilize this license. | Decision: The Committee went through the statements made by the firm and | discussed the matter at length and observed that the applicant has not submitted | any cogent reason/ justification in support of any genuine hardship faced by them. Accordingly, the Committee decided to reject the request.

| |

Case No.18 M/s. Esquire Multiplast Private Limited, Kerala

Meeting No.01AM26 held on 09.04.2025

Subject: Waiver of Procedural requirement as per HBP against Advance Authorization No. 0710111272 dated 14/03/2017.

Applicant Statement: With reference to the Point No. 1 of DL, Export description in Shipping Bills No.6529793, 6363825, 6105434, 6759313, 6984887 and 7065930 mentioned as ?Indian Cashew Kernal Mangalore Original Grade ?? It may be noted that our export item is cashew kernels ITC HS Code 08013220. As the cashew kernels are processed in Mangalore India, we had mentioned the Processing as Mangalore Variety in the description. we would like to clarify that the variety of processing only mentioned and it is not of Mangalore Cashew Kernels. The goods exported is only from the Imported Raw Cashew are processed and exported. It is further clarified that Indian cashew Kernels is Cashew Kernel as specified under ITC HS Code 08013220 processed in India. With reference to the Point No. 2 of DL for the Shipping Bill No. 6954887,7065930 and 7381197 are exported after 14.09.2019 that is beyond EO Period. We would like to bring to your notice that we had obtained extension in the EO Period of Advance Authorization No. 0710111272 is valied upto 13.09.2019. Due to non- availability of the container in time, shipment has been done within the month of Advance Authorization expiry. Being a small scale industry, we request you to kindly consider the expiry period on monthly basis instead of day calculation and consider this shipping Bill on calculation of EODC.

ization expiry. Being a small scale industry, we request you to kindly consider the expiry period on monthly basis instead of day calculation and consider this shipping Bill on calculation of EODC.

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 30.09.2019 against Advance Authorisation No. 0710111272 dated 14.03.2017 only for regularization purpose provided it is not adjudicated, subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of | the minutes of meeting.

(Action: Applicant/ RA Bengaluru)

Case No. 45 M/s. Biological E. Limited, Hyderabad

F.No. HQRPRCAPPLY00013348AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Waiver of PC-18 condition/other condition of Authorization against Advance Authorization No. 0911002902 dated 26/04/2022. 2 '

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Applicant Statement: As per the Advance Authorization the proposed imported material i.e. noscapine crude 95% is an intermediate not a drug (for which appx. 4j condition does not apply) while applying the for Advance Authorization we have opted appx. 4j condition assuming the import item as a drug by overlook. due to this we need to fulfill the export obligation within 12 months instead of 18 months .hence we are now requesting your good office to kindly grant us for the waiver of appendix 4j condition to enable us to get the redemption certificate

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 31.10.2023 against Advance Authorisation No. 0911002902 dated 26.04.2022 only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hydearabad)

Case No. 46 M/s. Biological E. Limited, Hyderabad

F.No. HARPRCAPPLY00013347AM25

Subject: Waiver of PC-18 condition/other condition of Authorization against Advance Authorization No. 0910068684 dated 28/04/2020.

Applicant Statement: As per the Advance Authorization the proposed imported material i.e. noscapine crude 95% is an intermediate not a drug (for which appx. 4j condition does not apply) while applying the for Advance Authorization we have opted appx. 4j condition assuming the import item as a drug by overlook. due to this we need to fulfill the export obligation within 12 months instead of 18 months hence we are now requesting your good office to kindly grant us for the waiver of appendix 4j condition to enable us to get the redemption certificate

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 30.09.2021 against Advance Authorisation No. 0910068684 dated 28.04.2020 only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hyderabad)

Case No. 47 M/s. Biological E. Limited, Hyderabad F.No. HQRPRCAPPLY00013346AM25 Meeting No.01AM26 held on 09.04.2025

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Subject: Waiver of PC-18 condition/other condition of Authorization against Advance Authorization No. 0910066702 dated 28/09/2018

Applicant Statement: As per the advancce Authorization the proposed imported material i.e. noscapine crude 95% is an intermediate not a drug (for which appx. 4j condition does not apply) while applying the for Advance Authorization we have opted appx. 4j condition assuming the import item as a drug by overlook. due to this we need to fulfill the export obligation within 12 months instead of 18 months .hence we are now requesting your good office to kindly grant us for the waiver of appendix 4j condition to enable us to get the redemption certificate

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 31.03.2019 against Advance Authorisation No. 0910066702 dated 28.09.2018only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hyderabad)

Case No. 48 M/s. Biological E. Limited,Hyderabad

F.No. HARPRCAPPLY00013345AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Waiver of PC-18 condition/other condition of Authorization against Advance Authorization No. 0910067894 dated 19/08/2019.

Applicant Statement: As per the advancce Authorization the material applied for import i.e. noscapine crude 95% is an intermediate not a drug (for which appx. 4j condition does not apply) while applying the for Advance Authorization we have opted appx. 4j condition assuming the import item as a drug by overlook. due to this we need to fulfill the export obligation within 12 months instead of 18 months .hence we are now requesting your good office to kindly grant us for the waiver of appendix 4j condition to enable us to get the redemption certificate

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 31.10.2020 against Advance Authorisation No. 0910067894 dated 19.08.2019 only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hydearabad)

Case No. 49 M/s. Biological E. Limited,Hyderabad F.No. HARPRCAPPLY00013344AM25

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Meeting No.01AM26 held on 09.04.2025

Subject: Waiver of PC-18 condition/other condition of Authorization against Advance Authorization No. 0910065821 dated 02/01/2018.

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 31.03.2019 against Advance Authorisation No. 0910065821 dated 02.01.2018only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hydearabad)

Case No. 50 M/s. Biological E. Limited, Hyderabad

F.No. HQARPRCAPPLY00013343AM25

Subject: Waiver of Procedural requirement as per HBP against Advance Authorization No. 0910064707 dated 21/02/2017.

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 31.08.2018 against Advance Authorisation No. 0910064707 dated 21.02.2017only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hydearabad)

Case No. 51 M/s. Biological E. Limited, Hyderabad

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F.No. HQRPRCAPPLY00013368AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Waiver of PC-18 condition/other condition of Authorization against Advance Authorization No. 0911000602 dated 26/03/2021.

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 04.08.2022 against Advance Authorisation No. 0911000602 dated 26.03.2021 only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hyderabad)

Case No. 52 M/s. Biological E. Limited,Hyderabad

F.No. HQRPRCAPPLY00013370AM25

Meeting No.01AM26 held on 09.04.2025 Subject: Waiver of Procedural requirement as per HBP against Advance Authorization No. 0910064910 dated 13/04/2017.

Applicant Statement: As per the Advance Authorization the proposed imported material i.e. noscapine crude 95% is an intermediate not a drug (for which appx. 4j condition does not apply) while applying the for Advance Authorization we have opted appx. 4j condition assuming the import item as a drug by overlook. due to this we need to fulfill the export obligation within 12 months instead of 18 months -hence we are now requesting your good office to kindly grant us for the waiver of appendix 4j condition to enable us to get the redemption certificate _

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 31.08.2017 against Advance Authorisation No. 0910064910 dated 13.04.2017 only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hyderabad)

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Case No. 53 M/s. Biological E. Limited,Hyderabad

F.No. HQRPRCAPPLY00013369AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Waiver of PC-18 condition/other condition of Authorization against Advance Authorization No. 0910063353 dated 03/03/2016.

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 31.08.2027 against Advance Authorisation No. 0910063353 dated 03.03.2016only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hyderabad)

Case No. 54 M/s. Biological E. Limited, Hyderabad

F.No. HQRPRCAPPLY00013371AM25

Subject: Waiver of Procedural requirement as per HBP against Advance Authorization No. 0910065022 dated 11/05/2017.

Applicant Statement: As per the Advance Authorization the proposed imported material i.e. noscapine crude 95% is an intermediate not a drug (for which appx. 4J condition does not apply) while applying the for Advance Authorization we have opted appx. 4j condition assuming the import item as a drug by overlook. due to this we need to fulfill the export obligation within 12 months instead of 18 months .hence we are now requesting your good office to kindly grant us for the waiver of appendix 4j condition to enable us to get the redemption certificate

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 30.11.2018 against Advance Authorisation No. 0910065022 dated 11.05.2017 only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

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(Action: Applicant/ RA Hyderabad)

M/s. Biological E. Limited, Hyderabad

F.No. HQRPRCAPPLY00013372AM25 Meeting No.01AM26 held on 09.04.2025

Subject: Waiver of PC-18 condition/other condition of Authorization against Advance Authorization No. 0910068792 dated 26/05/2020.

Applicant Statement: As per the Advance Authorization the proposed imported material i.e. Noscapine crude 95% is an intermediate not a drug (for which appx. 4j condition does not apply) while applying the for Advance Authorization we have opted appx. 4J condition assuming the import item as a drug by overlook. Due to this we need to fulfill the export obligation within 12 months instead of 18 months .hence we are now requesting your good office to kindly grant us for the waiver of appendix 4j condition to enable us to get the redemption certificate

Decision: The Committee discussed the case on the basis of submission made by the applicant and in view of justification provided by the firm it decided to accede to the request and allowed EOP extension up to 31.03.2021 against Advance Authorisation No. 0910068792 dated 26.05.2020 only for regularization purpose subject to payment of composition fees as per Policy provisions. The firm shall approach RA within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Hyderabad)

Case No. 56 M/s. Saman Tea Private Limited,Kolkata

F.No. HQARPRCAPPLY00013353AM25

Subject: Waiver of Procedural requirement as per HBP against Advance Authorization No. 0211002019 dated 01/03/2022.

Applicant Statement: The company is seeking relaxation of procedures on grounds of genuine hardship. The Export Obligation Period(EOP) of the company was delayed beyond the prescribed period of 6 months due to delay in obtaining dispatch instructions from the foreign buyer. Though, the company has fulfilled the export obligation within the Extension of EOP allowed by RA. The company is also seeking relaxation to apply for EODC by submitting FIRC copies for shipments where the BRCs have not been issued by the Bank stating that the shipping line are Iran entities and are under the SDN list of US OFAC list .

Export is to Iran.

Decision: The Committee examined the case on the basis of submission made by the firm and discussed the matter at length. It was decided that RA Kolkata may handhold the applicant and obtain details of realization and forward comments to -4b“FI

PRC.

| | |

(Action: Applicant/ RA Kolkata)

Case No. 57 M/s. Encube Ethicals Private Limited,Mumbai

F.No. HQRPRCAPPLY00013355AM25

Subject: Extension of EOP against Advance Authorization No. 0311016305 dated 12/07/2022. Applicant Statement: With reference to Advance Authorization No 0311016305 Dt 12.07.2022, we wish to inform you that we have fulfilled the export obligation to the extent of 75% within the extended validity of license i.e. 27.02.2025. For the balance export quantities, the demand was postponed by our customer, hence we could not fulfill the export obligation within the validity. Currently we have obtained valid export orders against which we can fulfill the export obligation. Hence, we would humbly request your good self to grant us the extension of our export obligation period for a further 6 months from approval. Sir, as you see we have our intentions to fulfill the balance export obligation, but unfortunately had to postpone our production plan and we could not fulfill the exports within validity. Now we have the opportunity for the same, hence if we get the extension we can meet our export commitments without any liability.

oduction plan and we could not fulfill the exports within validity. Now we have the opportunity for the same, hence if we get the extension we can meet our export commitments without any liability.

Decision: The Committee examined the submission made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 0311016305 dated 12.07.2022 for a further period of 6 months from the date of endorsement subject to payment of composition fees as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Mumbai)

Case No. 58 M/s. Encube Ethicals Private Limited,Mumbai

F.No. HARPRCAPPLY00013393AM25

Meeting No.01AM26 held on 09.04.2025

Subject: Revalidation of Authorization/Certificate against Advance Authorization No. 0311016629 dated 26/07/2022.

Applicant Statement: With reference to Advance Authorization No 0311016629 DT 26.07.2022, we wish to inform you that we have done imports to the extent of 73% within the extended validity of license i.e. 26.07.2024. For the balance import quantities, we could not import within the validity. Currently we have obtained the

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valid import order against which we can import. Hence, we would humbly request your good self to grant us the import extension for a further 6 months from approval.

Case No. 59 M/s. Encube Ethicals Private Limited, Mumbai

F.No. HQRPRCAPPLY00013379AM25

Subject: Extension of EOP against Advance Authorization No. 0311021477 dated 16/02/2023.

Applicant Statement: With reference to Advance Authorization No 0311021477 Dt 16-02-2023, we wish to inform you that we have fulfilled the export obligation to the extend of 93% within the extended validity of license i.e. 16.02.2025. For the balance export quantities, the demand was postponed by our customer, hence we could not fulfill the export obligation within the validity. Currently we have obtained the valid export orders against which we can fulfill the export obligation. Hence we would humbly request your good self to grant us the extension of our export obligation period for a further 6 months from approval. Sir, as you see we have our intentions to fulfill the balance export obligation, but unfortunately had to postpone our production plan and we could not fulfill the exports within validity. Now we have the opportunity for the same, hence if we get the extension we can meet our export commitments without any liability.

Decision: The Committee examined the submission made by the applicant and discussed the matter at length. After detailed discussion it was decided to accede to the request and allowed EOP extension of Advance Authorization No. 0311021477 dated 16.02.2023 for a further period of 6 months from the date of endorsement subject to payment of composition fees as per policy provisions. The firm shall approach RA concerned within 30 days from the date of uploading of the minutes of meeting.

(Action: Applicant/ RA Mumbai)

Case No. 60 M/s. Encube Ethicals Private Limited,Mumbai

F.No. HQRPRCAPPLY00013395AM25

Subject: Revalidation of Authorization/Certificate against Advance Authorization

| |

-US -

No. 0311019116 dated 10/11/2022.

Applicant Statement: With reference to Advance Authorization No 0311019116 DT 10.11.2022, we wish to inform you that we have done imports to the extent of 48% within the extended validity of license i.e. 10.11.2024. For the balance import quantities, we could not import within the validity. Currently we have obtained the valid import order against which we can import. Hence, we would humbly request your good self to grant us the import extension for a further 6 months from approval.

(Action: Applicant).. \

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