DGFT Minutes

MINUTES OF EPCG COMMITTEE MEETING HELD UNDER THE CHAIRMANSHIP OF SHRI J.V. PATIL, ADDITIONAL DIRECTOR GENERAL OF FOREIGN TRADE AT 12.00 NOON ON 12.07.2018.

Following officers attended the meeting:

a. Shri S.S. Ahuja, OSD, Department of Revenue b. Shri Rajbir Sharma, Joint Director General of Foreign Trade, DGFT c. Shri Randheep Thakur, Deputy Director General of Foreign Trade, DGFT

II. Minutes of the last Meeting held on 05.06.2018 were confirmed.

III. The Committee deliberated upon all the cases and following decisions were taken:

Sl. No Firm’s Name and Numbers EPCG Authorisation No.
Subject Decision of the Committee
1. M/s American Precoat Specialty Pvt Ltd., New Delhi

01/36/218/365/AM- 18/EPCG-I 1.0530151979 dated. 04.05.2010 Request to accept installation certificate from Chartered Engineer instead of Central Excise Authority. The Committee deliberated upon the case and decided to defer it with the direction to call for a report from DoR. 2. M/s Schott Kaisha Pvt Ltd, Mumbai

01/37/218/310/AM- 17/EPCG-II 1.0330029725 dated 14.06.2011 2.0330030471 dated 05.09.2011 3.0330034024 dated 20.10.2012 4.0330034679 dated 31.12.2012 5.0330029687 dated 09.06.2011, 6.0330029724 dated 14.06.2011, Request for simultaneous benefits of Fast Track Provisions of FTP and Clubbing provisions of HBP in respect of EPCG authorisations.

0029687 dated 09.06.2011, 6.0330029724 dated 14.06.2011, Request for simultaneous benefits of Fast Track Provisions of FTP and Clubbing provisions of HBP in respect of EPCG authorisations. The representatives of the company were granted Personal Hearing by the EPCG Committee in the Appeal filed by the company vide their letter dated 12.03.2018 against this office communication dated 19.01.2018.

The authorised representatives of the party appeared before the Committee and presented the case. The Committee heard the authorized representatives of the company.

The representatives of the company submitted that the total value of exports made by them is more than 75% of the export obligation required to be fulfilled within 4 years from the date of issue of the licences. Since the total FOB value of exports exceeds 75% of the export obligation, when the FOB value of all the Shipping bills is taken together in other licences under the provision of para 5.27. of HBP 2015-20, exceeds 75% and the period of exports is less than 4 years and therefore, the company requested for redemption of the said licences in terms of para 5.09 of FTP. The representatives further submitted that nowhere in the FTP/HBP it is mentioned that simultaneous benefits
of para 5.27 of HBP 2015-20 and para 5.09 of FTP 2015-20 cannot be availed.

The Committee observed that this submission made by the company was also made in their application dated 14.12.2016 made to DGFT for simultaneous benefits of para 5.27 of HBP 2015-20 and para 5.09

e Committee observed that this submission made by the company was also made in their application dated 14.12.2016 made to DGFT for simultaneous benefits of para 5.27 of HBP 2015-20 and para 5.09

of FTP 2015-20.

The Committee noted that the party vide their earlier two letters dated 14.12.2016 requested for clubbing of following four EPCG authorisation No. 0330029725 dated 14.05.2011, No.03300030471 dated 05.09.2011, No.023300034024 dated 22.10.2012, No.03300034679 dated 31.12.2012 and
clubbing of two more EPCG authorisations No. 0330029687 dated 09.06.2011, No.0330029724 dated 14.06.2011, as per para 5.27 of HBP 2015-20
simultaneously requesting for benefits under fast track provision as per para 5.09 of FTP 2015-20.

The Committee observed that Para 5.27 of HBP 2015-20 provide facility for closure of two of more EPCG licenses while fast track provision for redemption of EPCG authorisations is an incentive for early fulfilment of export obligation in respect of single EPCG license, with an objective to accelerate exports in cases where authorisation holder has fulfilled 75% or more of specific EO and 100% Average EO in half or less than half of the original export obligation period. Since all the authorisations, proposed to be clubbed and redeemed, may not fulfil the above criteria of completing 75% EO in half or less than half the original export obligation period. Therefore, the benefits of clubbing and fast track redemption cannot be availed simultaneously.

above criteria of completing 75% EO in half or less than half the original export obligation period. Therefore, the benefits of clubbing and fast track redemption cannot be availed simultaneously. On the basis of above clarification the company has been replied vide letter 19.01.2018.

decided to reject the Appeal and to maintain the earlier decision taken vide DGFT letter dated 19.01.2018 on the ground that Para 5.27 of HBP 2015-20 provide facility for closure of two or more EPCG licenses while fast track provision for redemption of EPCG authorisations under FTP is an incentive for early fulfilment of export obligation in respect of single EPCG authorisation. 3. M/s. Case Cold Roll Forming Limited, Gurgaon

01/36/218/71/AM- 18/EPCG-I 1.0530143006 dated 05.02.2007 2.0530143259 dated 12.03.2007 i. Consideration of deemed exports where EPCG authorization number could not be mentioned on supply invoices to project authority under category 8.2(d) of FTP from 5.6.2012 to 31.03.2015; and

ii. Consideration of fulfilment of EO by similar export products manufactured in their own unit.
The Committee observed that the case was placed in the EPCG committee meeting held on 20.02.2018. The case was deferred with the direction to call the representative of the party for PH.

The representative of the party appeared for PH in the meeting held on 18.04.2018 and presented the case before the Committee.

decided to defer it with the direction to call further clarification from the party.

of the party appeared for PH in the meeting held on 18.04.2018 and presented the case before the Committee.

decided to defer it with the direction to call further clarification from the party. In response, the party vide letter dated 17.05.2018 and 21.05.2018 furnished clarifications sought by the Committee.

The Committee also noted that the export products as per subject ECPG authorisation is "Guard Rails & Towers". Whereas actual goods manufactured from EPCG goods imported are "Galvanised Towers and their components" which are manufactured by use of

same EPCG goods in their unit at Sirmour in HP.

decided to recommend to DG for relaxation under Para 2.58 of FTP 2015-20 to allow condonation of non-mentioning of EPCG authorization number and date on supply invoices to project authority. Based on affidavit RA may accept provided the party has obtained only three EPCG authorisations and supply is only in respect of 2 licences and subject to the condition that
there is no double counting of exports & the project authority certifies receipt of goods and payment made. The Committee also imposed a composition fee of Rs.200/- per invoice.

RA may examine the request for fulfilment of export obligation by similar export products “Galvanised Towers and their components" manufactured by their own unit on the basis of nexus certificate.

This has the approval of DG. 4. M/s.

xport obligation by similar export products “Galvanised Towers and their components" manufactured by their own unit on the basis of nexus certificate.

This has the approval of DG. 4. M/s. Xpress Imprint Pvt Ltd, Chennai

01/37/218/174/AM- 17/EPCG-II 1.0430009011 dated 24.09.2016 Request for considering different export item other than the item allowed in the authorization for fulfilment of specific EO through third party. The Committee noted that the final export product has been manufactured and exported by third party.

decided to reject the request as export product manufactured by third party cannot be counted for fulfillment of EO. 5. M/s. Bharath Coal Chemicals Limited, Chennai

01/36/218/158/AM- 15/EPCG-I 1.0430008967 dated 15.09.2010 2.0430009726 dated 30.03.2011 3.0430010086 dated
20.07.2011 4.0430010120 dated 28.07.2011 i. Exemption from discharge of export obligations and the refund of the duty saved in relation to the 4 EPCG authorizations; or ii. Re-fix the export obligations period of 6 years for 4 EPCG authorizations from the date of commercial production of their Project, upon installation and commissioning of the imported capital goods in a location either at Orissa, Haldia.

iii. To Recognize the group company exports.

iv. To waive the composition fee, if any, in view of the genuine hardship and the unsurmountable financial difficulties.
The firm was called for personal hearing but nobody appeared.

iv. To waive the composition fee, if any, in view of the genuine hardship and the unsurmountable financial difficulties.
The firm was called for personal hearing but nobody appeared. The Committee deliberated upon the case and decided to defer it as the party vide email dated 10.07.2018 requested to defer the case as their Chief Executive Officer who is conversant with the matter is indisposed.

M/s IFC Overseas, Delhi

01/36/218/294/AM- 18/EPCG-I 1.0530145181 dated 12.12.2007 Request for acceptance of installation certificate issued by Chartered Engineer instead of Central Excise Authority. The Committee took into account the submission of the party that they installed the capital goods in their factory premises and obtained the installation certificate from Chartered Engineer but could not apply to Central Excise Department for issuance of

Installation Certificate in time due to procedural lapse. However, the party has submitted installation certificate from Chartered Engineer.

The Committee, deliberated upon the case and decided to recommend to DG for relaxation under Para 2.58 of FTP 2015-20 to allow acceptance of installation certificate from Chartered Engineer subject to verification from Jurisdictional Customs Authority .

M/s.Madura Mercerisers India Pvt Ltd, Tripur

01/36/218/81/AM- 18/EPCG-I 1.3230025753 dated 10.04.2017 Request for deletion of annual average EO fixed on the basis of Form H sales in respect of EPCG authorization.

dia Pvt Ltd, Tripur

01/36/218/81/AM- 18/EPCG-I 1.3230025753 dated 10.04.2017 Request for deletion of annual average EO fixed on the basis of Form H sales in respect of EPCG authorization. The case was first placed in the EPCG Committee meeting held on 05.06.2018 wherein the party was requested to appear for PH in the next meeting.

The Committee decided to defer the case as the representative of the party did not appear in the meeting. 8. M/s Tube Investments of India Limited, Chennai

01/37/218/367/AM- 18/EPCG-II 1.0430015820 dated 31.05.2016 2.0430016220 dated 10.10.2016 3.0430016508 dated 08.02.2017 4.0430016588 dated 07.03.2018 Request for endorsement of EPCG authorizations consequent to demerger in respect of 04 EPCG authorizations.
The representative of the party was called to explain their case. The Committee heard the submission made by the representative of the party who appeared for the PH.

The Committee noted that the subject EPCG authorisations have been issued in the name of M/s. Tube Investments of India Limited having old IEC No.0488020182 and PAN No.AAACT1249H. The manufacturing business of M/s. Tube Investments of India Limited was demerged and merged with another company called M/s.Tl Financials Holdings of India Ltd (IEC No.0488020182 and PAN No.AAACT1249H) duly approved by NCLT Order,
due to business exigency.

On merger the name of M/s. TI Financials Holding Limited has been changed to M/s. Tube Investments of India Ltd and the name of M/s.

9H) duly approved by NCLT Order,
due to business exigency.

On merger the name of M/s. TI Financials Holding Limited has been changed to M/s. Tube Investments of India Ltd and the name of M/s. Tube Investments of India Limited has been changed to M/s. TI Financials Holding Limited which has obtained a new IEC No.0417514794 and PAN: AADCT1398N.

Now, company M/s.Tube Investments of India Ltd, Chennai with new IEC/PAN No. 0417514794/ AADCT1398N has requested for the following:

i. Transfer of Imported Capital Goods under EPCG authorisations in the old IEC No.0488020182 to new IEC No.0417514794 with name as was in EPCG is
to be maintained the status quo with Actual User' s condition.

ii. The exports made before the demerger i.e. 01.08.2017 with IEC No.0488020182 may be allowed to be transferred to new IEC
No.0417514794 as well as to fulfil the export obligation/annual average against various EPCG licences/authorizations obtained prior to 01.08.2017.

The Committee further noted that consequent to demerger effective from 01.08.2017, all manufacturing business transactions of M/s.Tube

authorizations obtained prior to 01.08.2017.

The Committee further noted that consequent to demerger effective from 01.08.2017, all manufacturing business transactions of M/s.Tube

Investments of India Ltd, Chennai is being carrying out in the name of M/s.Tube Investments of India Ltd, Chennai with new IEC/PAN No. 0417514794/AADCT1398N. The change of name has also been incorporated in IEC certificate, GST and Certificate of Incorporation.

The Committee, therefore, observed that based on the above RA may consider the request of the party for transfer of EPCG authorisation of M/s.Tube Investments of India Ltd, Chennai with old IEC No. 0488020182 and old PAN No.AAACT1249H to M/s.Tube Investments of India Ltd, Chennai with new IEC/PAN No. 0417514794/ AADCT1398N, to fulfil export
obligation in respect of all EPCG
authorisations, subject to condition that the average Export Obligation imposed shall be maintained by the transferee company. The transferee company, however, shall furnish fresh BG/LUT to the Customs authorities. 9. M/s Sharman Knit Fab, Ludhiana

01/37/218/345/AM- 18/EPCG-II 1.3030011214 dated 19.06.2013 2. 3030009662 dated 06.05.2012 i. Regularization for shifting of capital goods imported under EPCG and;

ii. Condonation in delay of submission of installation certificate.

19.06.2013 2. 3030009662 dated 06.05.2012 i. Regularization for shifting of capital goods imported under EPCG and;

ii. Condonation in delay of submission of installation certificate. The Committee observed that the request of the party was first placed in the EPCG Committee meeting held on 18.04.2018 and it was decided to defer the case with the direction to call for clarification from the party as to why there is a delay of more than 4 years in installation of capital goods.

The Committee took into account the submission of the party received vide their letter dated 16.01.2018 , that they had imported machinery vide BOE dated 04.07.2013 and installed within prescribed time on 03.08.2013 at the factory premise situated at 82, Anandpuri, Gali No.1, Noorwala Road, Ludhiana which was on lease. Therefore, they had to vacate the premises and shifted the capital goods to B-24- 3442/IE, Gali No.5, Mahavir Jain Colony, Sunder Nagar, Ludhiana after 4 years and obtained a fresh installation certificate on 20.06.2017.

The Committee deliberated upon the case and decide
to recommend to DG for relaxation under Para 2.58 of FTP 2015-20 to allow shifting of capital goods from 82, Anandpuri, Gali No.1, Noorwala Road, Ludhiana to B-24-3442/IE, Gali No.5, Mahavir Jain Colony, Sunder Nagar, Ludhiana.

M/s Press Stamping Industries, Vadodara

01/37/218/361/AM- 18/EPCG-II 1.3430001977 dated 05.07.2011 Request to accept installation certificate from Chartered Engineer instead of Central Excise Authority.

Industries, Vadodara

01/37/218/361/AM- 18/EPCG-II 1.3430001977 dated 05.07.2011 Request to accept installation certificate from Chartered Engineer instead of Central Excise Authority. The Committee took into account the submission of the party that they installed the capital goods
in their factory premises and obtained the installation certificate from Chartered Engineer but could not apply to Central Excise Department for issuance of Installation Certificate in time due to procedural lapse. However, the party has submitted installation certificate from Chartered Engineer.

decided to recommend to DG for relaxation under Para 2.58 of FTP 2015-20 to allow acceptance of installation certificate from Chartered Engineer subject to verification from Jurisdictional

Customs Authority.

M/s Tau Agro Tech. Pvt Ltd, Faridkot

01/37/218/357/AM- 18/EPCG-II 1.3030000329 dated 17.10.2002 Request for condonation of procedural lapse for not mentioning the name of the party in the shipping bills numbers. The Committee noted that as per RA report the party has submitted free shipping bills in respect of third party exports.

decided to reject it as free shipping bills in respect of exports made by third party are not allowed under EPCG Scheme. 12. M/s Shri Jagannath Steels & Power Ltd, Keonjhar

01/37/218/166/AM- 18/EPCG-II 1.2330001011 dated 05.06.2014 Condonation of delay in submission of installation certificate. The Committee observed that the case was placed in the EPCG Committee meeting held on 18.04.2018.

1.2330001011 dated 05.06.2014 Condonation of delay in submission of installation certificate. The Committee observed that the case was placed in the EPCG Committee meeting held on 18.04.2018. The case was deferred to seek comments from DoR.

decided to defer it as the comments of DoR are still awaited.
13 M/s Phoenix Contact (India) Pvt, Ltd , New Delhi

01/37/218/328/AM- 18/EPCG-II 1.0530153354 dated 10.09.2010 Request for amendment in the EPCG authorization and re credit the duty amount portion of such capital goods. decided to defer it with the direction to call the party for PH in the next meeting. 14 M/s Arvind Pipes & Fittings Industries Pvt, Ltd

01/36/218/307/AM- 18/EPCG-I 1.0330023971 dated 06.10.2009 Second extension in EOP in respect of EPCG authorization No. 0330023971 dated 06.10.2009. The Committee noted that the subject EPCG authorisation has been issued under Zero Duty Scheme and the party has obtained two years extension in EOP in terms of para 8.11 of HBP 2009-14 which stipulates that under zero duty EPCG scheme only one extension of 2 years in export obligation period shall be available.

The Committee deliberated upon the case and decided to reject it as there is no provision for second extension in EOP in respect of EPCG authorisation issued under Zero Duty EPCG Scheme.

lable.

The Committee deliberated upon the case and decided to reject it as there is no provision for second extension in EOP in respect of EPCG authorisation issued under Zero Duty EPCG Scheme. 15 M/s Maksteel Wire Healds Pvt Ltd, Vadodara

01/36/218/234/AM- 18/EPCG-I

1.3430001461 dated 08.04.2009 Condonation of delay in submission of installation certificate in respect of EPCG authorization No. 3430001461 dated 08.04.2009. The Committee took into account submission of the party that they imported the capital goods on 30.04.2009 and obtained the installation certificate within the six months’ time but the person who was looking after the work abruptly left their organization and simultaneously the subject file got misplaced which was traced in May 2011. They immediately applied for installation certificate from Central Excise which they subsequently issued on 21.06.2011.

decided to recommend to DG for relaxation under Para 2.58 of FTP 2015-20 to allow condonation of delay in submission of installation certificate.

16 M/s Liberty Shoes Ltd, Karnal

01/36/218/03/AM- 19/EPCG-I 1.3330000583 dated 21.07.2006 2.3330000638 dated 16.10.2006 3.3330000652 dated Waiver of shortfall in maintenance of annual average EO. The representative of the party who came to present their case appeared for PH. The Committee heard the submission made by the representative of the party who appeared for the PH.

party that they had set up units at Kutail Gharaunda and Karnal in Haryana, Dehradun and Roorkee in

ittee heard the submission made by the representative of the party who appeared for the PH.

party that they had set up units at Kutail Gharaunda and Karnal in Haryana, Dehradun and Roorkee in

30.10.2006 4.3330000701 dated 22.01.2007 5.3330000840 dated 11.09.2007 6.3330001190 dated 25.11.2008 7.3330001579 dated 04.02.2010 Uttrakhand and Paonta Sahib in HP. The Annual Export Obligation had been fixed on the basis of exports made from their plants excluding Roorkee plant as there had been no exports prior to the installation of capital goods. The firm imported
capital goods under EPCG Scheme for installation at their Roorkee plant only.

The Committee noted that the party’s export performance was adversely affected due to labour unrest issues at the plants in Gharaunda and Karnal.
The strike during the year 2006-07 was declared illegal by Labour Commissioner. As per clippings of newspaper reports submitted by the party there had been 50% decline in the production due to labour unrest. decided to defer it to seek data/details with regard to average and specific EO done and the year and extent of export decline happened and further extent of relief they require in terms of decline and for which of the years the relief is required.

They may also provide details of units which contributed to Average fixation and their contribution to EO done and details of EPCG authorisations held by other units at the time when these authorisations were issued.

ils of units which contributed to Average fixation and their contribution to EO done and details of EPCG authorisations held by other units at the time when these authorisations were issued. 17 M/s.Faiz Tanning Company Pvt Ltd

01/36/218/133/AM- 17/EPCG-I 1.0430014427 dated 20.02.2015 Request for inclusion of additional product for fulfilment of Export Obligation. The Committee noted that the capital goods have been imported for manufacture and export of finished leather but the party has requested for endorsement of Leather Garments which cannot be manufactured by the capital goods imported.

decided to maintain the rejection by RA as there is no nexus between the imported capital goods and the intended export product. 18. M/s Swati Pushpam Pvt Ltd. Hyderabad

01/37/04/AM- 18/EPCG-II 1.0930001546 dated 17.06.2005 Request for extension in EOP for eight years in terms of provisions of Para 5.5.1 of FTP (RE:2005)/2004-09 The Committee noted that the party has sought extension in EOP in terms of para 5.5.1 of FTP(RE:2005)/2004-09.

The deliberated upon the case and decided to reject it as the above provision has been deleted in the FTP(RE:2017)/2015-20 released on 05.12.2017.
19. M/s Page Garment Exports Pvt . Ltd, Bangalore

01/37/218/192/AM- 17/EPCG-II 1.0730011169 dated 30.03.2012
i. Condonation of non maintenance of Annual Average EO maintained in totality.

ii. Condonation of procedural lapse for not mentioning the EPCG authorization number in the shipping bills.

i. Condonation of non maintenance of Annual Average EO maintained in totality.

ii. Condonation of procedural lapse for not mentioning the EPCG authorization number in the shipping bills. party that due to global slowdown they could not maintain Annual Average EO in 2012-13 and 2013- 14 which has been offset by excess exports in 2014- 15.

The Committee also noted that the party has submitted affidavit as per Policy Circular No.7/2002 dated 11.07.2002 in respect of procedural lapse of non-mention of license number and date in shipping bills.

decided to remand the case back to RA. RA to examine the request of condonation of non- maintenance of Annual Average EO in terms of provisions of Public Notice No.10/2015-20 dated

22.05.2018 and procedural lapse of non-mentioning of EPCG authorisation number and date in shipping bills dated prior to 01.04.2015, in terms provisions of Policy Circular No.7/2002 dated 11.07.2002.
20. M/s Manjeet Hotels Pvt. Ltd, Mumbai

01/36/218/364/AM- 18/EPCG-I

1.0330019008 dated 11.02.2008 Request for review of the decision taken in EPCG Committee meeting held on 18.04.2018 and re- fixation of Average EO in respect of EPCG authorization No. 0330019008 dated 11.02.2008.
decided to defer it on the request of the party as the representative of the party who was to attend PH could not attend due to heavy rains in Mumbai. 21. M/s Nature Efficient Electronics Pvt Ltd.

ided to defer it on the request of the party as the representative of the party who was to attend PH could not attend due to heavy rains in Mumbai. 21. M/s Nature Efficient Electronics Pvt Ltd. Mumbai

18/189/AM-17/P-5 1.0330025275 dated 19.02.2010 2.0330025804 dated 20.04.2010 3.0330026826 dated 09.08.2010 4.0330028783 dated 25.02.2011
5.0330028784 dated 25.02.2011 6.0330028785 dated 25.02.2011 7.0330028786 dated 25.02.2011 8.0330028788 dated 25.02.2011 9.0330034634 dated 07.02.2012 10.0330031902 dated 17.02.2012 11.0330029726 dated 14.06.2011 Request for consideration of 50% alternate product exported and by payment of 50% customs duty in respect of other half of EO in respect of 11 EPCG authorizations. decided to defer it with the direction to call the representative of the party for PH in the next
meeting. 22. M/s Strides Shasun Limited, Bangalore

01/37/218/51/AM- 17/EPCG-II 1.430015084 dated 07.10.2015 2.430015085 dated 07.10.2015 3.430014857 dated 21.07.2015 4.430014021 dated 11.09.2014 5.430014710 dated 11.06.2015 6.430014405 Request for change of name and IEC in respect of 12 EPCG authorizations. The Committee noted that the subject EPCG
authorisations were issued in favour of M/s. Shasun Pharmaceuticals Limited which has since
merged/amalgamated with M/s. Strides Shasun Limited w.e.f. 19.11.2015.

at the subject EPCG
authorisations were issued in favour of M/s. Shasun Pharmaceuticals Limited which has since
merged/amalgamated with M/s. Strides Shasun Limited w.e.f. 19.11.2015. The merger has also been regularised by Order dated 16.07.2017 passed by Hon’ble High Court of Judicature at Madras and Order dated 15.09.2015 passed by High Court of Judicature at Bombay.

The Committee further noted that consequent to amalgamation necessary amendments incorporating various Units under M/s.Shasun Pharmaceuticals Limited have been made in IEC of M/s. Strides Shasun Limited( IEC No. 0390012441) and the

dated 09.02.2015 7.430013672 dated 23.04.2014 8.430013324 dated 31.01.2014 9.430014125 dated 17.10.2014 10.430014663 dated 25.05.2015 11.430014724 dated 17.06.2015 12.430013348 dated 10.02.2014 assets and liabilities of M/s.Shasun Pharmaceuticals Limited has been taken over by the new entity M/s. Strides Shasun Limited.

The Committee, therefore, observed that based on the Orders dated 16.07.2015 and 15.09.2015 passed by Hon’ble High court of Judicature at Madras and Bombay respectively, RA may consider the request of the party for change in name and IEC in respect of all 12 EPCG authorisations subject to:

i. Submission of fresh BG/LUT Bond.

ii. All the terms and conditions of the EPCG authorisations including maintenance of average EO and Specific EO will remain same.

iii.

tions subject to:

i. Submission of fresh BG/LUT Bond.

ii. All the terms and conditions of the EPCG authorisations including maintenance of average EO and Specific EO will remain same.

iii. In case the transferee company exports same and similar item the transferee company would maintain average EO in addition to average EO under these authorisations. 23. M/s Sybly Industries Limited , Delhi

01/37/218/117/AM- 15/EPCG-II 1.0530142999 dated 05.02.2007 Review of the decision taken in the EPCG Committee meeting held on 26.09.2016 regarding Extension in EOP and addition of alternate export item in EPCG authorization No. 0530142999 dated 05.02.2007. The Committee observed that request of the party for extension in EOP and addition of alternate export item in subject EPCG authorisation was taken up in its meeting held on 26.09.2016 wherein the case was rejected as the party had not made any export and not submitted installation certificate. DRI, has also initiated enquiry against the EPCG authorization No.0530142999 dated 05.02.2007 for non- fulfilment of EO and misuse of EPCG scheme.

On the request of the party for request for review of decision was taken up and early hearing in the matter as demanded by the party vide Writ Petition listed for hearing on 30.05.2018, was granted. The representative of the party was called for PH to explain their case.

The Committee heard the submission made by the representative of the party who appeared for the PH.

.2018, was granted. The representative of the party was called for PH to explain their case.

The Committee heard the submission made by the representative of the party who appeared for the PH.

The representative of the party stated that they had applied for extension in EOP in respect of EPCG authorisation No No.053013925 dated 02.08.2005 and No.0530142999 dated 05.02.2007 and in one of the cases viz. EPCG authorisation No.053013925 dated 02.08.2005 relaxation has been granted to the party, why a different opinion has been taken with regard to grant of relaxation for the other export obligation merely because DRI has initiated an enquiry against this Authorisation.

decided to maintain rejection as they are under investigation by DRI and DRI has issued Show Cause Notice dated 21.12.2016 for which party has to reply.

M/s Srikals Graphics Pvt Ltd, Chennai

18/57/AM-19/PC-5 1.0430004812 dated 29.03.2007 Request for waiver of EO imposed due to heavy flood in Chennai during December, 2015. The Committee heard the submission made by the representative of the party who appeared for the PH.

The representative of the party stated that when the goods were ready for shipment, there was a sudden rain followed by heavy floods in Chennai during
2015 that caused havoc to the entire Tamil Nadu particularly Chennai and its suburban areas. The entire export products manufactured and capital goods were submerged and fully destroyed.

ring
2015 that caused havoc to the entire Tamil Nadu particularly Chennai and its suburban areas. The entire export products manufactured and capital goods were submerged and fully destroyed.

decided to reject it as subject EPCG authorisation was issued on 29.03.2007 and no export has been done under the Authorisation till now and flood happened in 2015 only. The provision of “force majeure” was deleted vide Public Notice No.162 (RE:-2008)/ 2004-09 dated 23.03.2009.
25. M/s Swarnamukhi Hotels Pvt Ltd, Bangalore

01/37/218/18/AM- 19/EPCG-II 1.0730007183 dated 15.07.2008 2.0730007931 dated 30.03.2009 Extension of block-wise EO and extension of EOP till 22.08.20 by excluding period of 5 years from March, 2009 to April, 2013. The Committee noted the submission of the party that there was delay in installation of capital goods due to provisioning of infrastructure facilities.

decided to reject it as there is no provision in the policy to grant extension in EOP on the ground mentioned by the party. However, the party may avail extension upto 15.07.2020 and 30.03.2021 in
terms of regular provisions of para 5.8.11 of HBP from RA. 26. M/s Dream Plast India Pvt Ltd, Pune

01/36/218/239/AM- 16/EPCG-I 1.3130006674 dated 19.06.2012 Acceptance of installation certificate issued by chartered engineer instead of central excise.

m Plast India Pvt Ltd, Pune

01/36/218/239/AM- 16/EPCG-I 1.3130006674 dated 19.06.2012 Acceptance of installation certificate issued by chartered engineer instead of central excise. The Committee observed that the case was first placed in its meeting held on 30.05.2016 where it was decided to defer it with the direction to call for English translation of documents related to fire incident. The Committee noted that the party has fulfilled their entire EO and maintained Average EO and submitted installation certificate issued by Chartered Engineer certifying installation of capital goods within stipulated time.

The Committee noted that the party vide letter dated 16.06.2018 has furnished English translation of the documents related to fire incident, for consideration of the Committee.

decided to recommend to DG for relaxation under Para 2.58 of FTP 2015-20 to allow acceptance of installation certificate issued by chartered engineer instead of central excise authority subject to verification from Jurisdictional Customs authority.

M/s Madras Security printers Pvt Ltd, Chennai

01/36/218/226/AM- 1.0430001307 dated 25.09.2003 2.0430001522 dated Regularisation of exports made by alternate product. party that they could not export the original export product due to the decline in demand in international market but they have exported the alternate product manufactured by them.

nate product. party that they could not export the original export product due to the decline in demand in international market but they have exported the alternate product manufactured by them.

18/EPCG-I 11.02.2004 decided to remand the case back to RA. RA may examine the request on the basis of nexus certificate and subject to the condition that the export product is manufactured by the use of same capital goods. 28. M/s Flock Fabs (India), Gurgaon

01/36/218/277/AM- 18/EPCG-I 1.0530142309 dated 06.11.2006 2.0530146283 dated 03.06.2008 3.0530144451 dated 29.08.2007 Condonation of procedural lapse for non-mentioning of EPCG authorization number and name on third party shipping bills.
party that due to oversight third party did not mention EPCG authorisation number and name on the third party DEPB shipping bills.

decided to recommend to DG for relaxation under Para 2.58 of FTP 2015-20 to allow condonation of procedural lapse of for non- mentioning of EPCG authorisation number and name on third party shipping bills, subject to the condition that subject shipping bills mention ARE- 1 number and date of EPCG authorisation holder, there is no double counting of exports and payment of a composition fee of Rs. 200/- per Shipping Bill.

t subject shipping bills mention ARE- 1 number and date of EPCG authorisation holder, there is no double counting of exports and payment of a composition fee of Rs. 200/- per Shipping Bill.

M/s Tata Steel Limited, New Delhi

01/37/218/18/AM- 18/EPCG-II 1.0230010422 dated 29.06.2015 Request for extension of time for submission of installation certificate
The Committee noted that the import of the capital goods has been completed in July, 2015 but the installation could not be completed due to non- completion of civil work.

decided to recommend to DG for relaxation under

Para 2.58 of FTP 2015-20 to allow condonation of

delay in installation of capital goods till December, 2018, subject to following conditions:

i. Payment of composition fee of Rs.5000/- to concerned RA against subject authorisation. ii. Submission of installation certificate from jurisdictional Customs and Central Excise Authority (from Chartered Engineer in case the party is not registered with Central Excise Authority) to concerned RA. iii. Any investigation/adjudication proceeding by DRI/Customs/ECA action are not contemplated/pending in respect of the subject EPCG authorisation(s).

M/s Tata Steel Ltd, New Delhi

01/37/218/174/AM- 16/EPCG-II 1.0230009979 dated 17.12.2014 Request for extension in time for installation of capital goods. goods has been completed in December 2014 but the installation could not be completed due to suspension of project work which is expected to resume soon.

delay in installation of capital goods till December, 2018, subject to following conditions:

concerned RA against subject authorisation.

on of project work which is expected to resume soon.

delay in installation of capital goods till December, 2018, subject to following conditions:

concerned RA against subject authorisation.

concerned RA. iii. Any investigation/adjudication proceeding by DRI/Customs/ECA action are not

M/s Tata Steel Limited , New Delhi

01/37/218/19/AM- 18/EPCG-II 1.0230009956 dated 10.12.2014 Request for extension of time for submission of installation certificate.
goods has been completed in October, 2015 but the installation could not be completed due to suspension of project work which is expected to resume soon.

delay in installation of capital goods till October, 2019, subject to following conditions:

i. Payment of composition fee of Rs.5000/- to concerned RA against subject authorisation. concerned RA. iii. Any investigation/adjudication proceeding by DRI/Customs/ECA action are not

M/s. Deepak Fertilizers & Petrochemicals Corporation Limited, Pune

01/36/218/308/AM- 17/EPCG-I 1.3130001441 dated 06.12.2005 Request for condonation of delay in submission of installation certificate- regarding. decided to defer it as RA has reported that ECA action is pending against the subject EPCG authorisation.

M/s.

n of delay in submission of installation certificate- regarding. decided to defer it as RA has reported that ECA action is pending against the subject EPCG authorisation.

M/s. Balkrishna Industries Limited, Mumbai

01/36/218/06/AM- 19/EPCG-I 1.0330041153 dated 04.03.2015 2.0330039618 dated 28.08.2014 Request for extension in installation period for spare parts imported The Committee noted that the import of the spare parts for different machineries has been completed but the spare parts could not be used/installed as the machines are running without any breakdown in during the last three years.

delay in installation of capital goods till 30.06.2019, subject to following conditions:

concerned RA against each authorisation.

concerned RA. DRI/Customs/ECA action are not

M/s Reva Transmission, Faridabad

01/37/218/44/AM- 19/EPCG-II 1.0530141649 dated 01.08.2006 Request for submission of installation certificate goods has been completed vide BOE dated 31.08.2006 and as per Central Excise certificate, the Capital Goods were installed on 16.09.2014.

delay in installation of capital goods till 16.09.2014,

i. Payment of composition fee of Rs.5000/- to concerned RA against subject authorisation. concerned RA. DRI/Customs/ECA action are not

M/s Aakarshan Tex Fab Pvt, Ltd, Dhule

01/36/218/101/AM- 18/EPCG-I 1.0330023398 dated 17.07.2009 Request for installation of capital goods.

ed RA. DRI/Customs/ECA action are not

M/s Aakarshan Tex Fab Pvt, Ltd, Dhule

01/36/218/101/AM- 18/EPCG-I 1.0330023398 dated 17.07.2009 Request for installation of capital goods. 30.03.2010 and as per Central Excise certificate, the Capital Goods were installed on 31.03.2013.

delay in installation of capital goods till 31.03.2013,

concerned RA against subject authorisation. concerned RA. DRI/Customs/ECA action are not

M/s Roop Automotive Ltd, Mewat

01/36/218/338/AM- 18/EPCG-I 1.0530154187 dated 08.12.2010 2.0530153818 dated 27.10.2010 3.0530158593 Request for goods. 21.11.2010 and as per Central Excise certificate, the Capital Goods were installed on 16.04.2013.

dated 19.06.2012 4.0530156579 dated 27.09.2011
delay in installation of capital goods till 16.04.2013,

concerned RA. DRI/Customs/ECA action are not

M/s Pro Minerals Pvt Ltd, Koenjhar

01/37/218/315/AM- 17/EPCG-II 1.2330000800 dated 29.03.2012 2.2330000796 dated 29.03.2012 3.2330000747 dated 03.11.2011 Request for submission of Installation Certificate. 11.01.2013 and as per Central Excise certificate, the Capital Goods were installed on 30.05.2015.

delay in installation of capital goods till 30.05.2015,

concerned RA. DRI/Customs/ECA action are not

M/s.

tral Excise certificate, the Capital Goods were installed on 30.05.2015.

delay in installation of capital goods till 30.05.2015,

concerned RA. DRI/Customs/ECA action are not

M/s. Balkrishna Industries Ltd, Mumbai

01/36/218/262/AM- 18/EPCG-I 1.0330039021 dated 18.06.2014 2.0330039618 dated 28.08.2014

Request for submission of Installation Certificate 18.10.2014, 30.09.2014, 16.11.2014 but spare parts could not be installed within three years’ time as the machines are running without any breakdown in during the last three years.

delay in installation of capital goods till 31.012.2019, subject to following conditions:

concerned RA.

DRI/Customs/ECA action are not

M/s. Emson Gears Ltd, Ludhiana

01/36/218/134/AM- 18/EPCG-I 1.3030009523 dated 03.05.2012 Request for goods. goods has been completed but as per RA report the installation of capital goods has been done after 18 months.

delay in installation of capital goods beyond 18 months, as per installation certificate issued by Central Excise, subject to following conditions:

concerned RA against subject authorisation. concerned RA. DRI/Customs/ECA action are not

M/s.

per installation certificate issued by Central Excise, subject to following conditions:

concerned RA against subject authorisation. concerned RA. DRI/Customs/ECA action are not

M/s. Globe Precision Industries Pvt Ltd, Solan (H.P)

FNo.01/36/218/14/A M-19/EPCG-I 1.2230001311 dated 03.03.2010 2.2230001312 dated 03.03.2010 3.2230001313 dated 03.03.2010 Request for extension in block wise EOP and submission of installation Certificate party that the import of the capital goods has been completed and capital goods have been installed but installation certificate could not be submitted to RA as the person who was looking after the job left the job at that time.

delay in installation of capital goods, subject to following conditions:

concerned RA against subject/each authorisation. concerned RA. DRI/Customs/ECA action are not

The party may approach concerned RA for extension in block wise EOP. RA may examine the request in terms of provisions of Public Notice No.35/2015-20 dated 25.010.2017 on merit.

M/s. Mangalore 1.0530159676 Request for

for extension in block wise EOP. RA may examine the request in terms of provisions of Public Notice No.35/2015-20 dated 25.010.2017 on merit.

M/s. Mangalore 1.0530159676 Request for

Refinery and Petrochemicals Limited, New Delhi.

01/36/218/38/AM- 19/EPCG-I dated 05.11.2012 2.0530159677 dated 05.11.2012 3.0530160225 dated 23.01.2013 4.0530154829 dated 21.02.2011 5.0530154300 dated 21.02.2011 6.0530154029 dated 21.02.2011 7.0530160190 dated 17.01.2013 submission of Installation of capital goods goods has been completed and capital goods have been installed but there was delay in obtaining installation certificate from Central Excise.

delay in installation of capital goods beyond 18 months , subject to following conditions:

concerned RA. DRI/Customs/ECA action is not

M/s. Mangalore Refinery and Petrochemicals Limited, New Delhi

01/36/218/147/AM- 18/EPCG-I 1.0530153610 dated 04.10.2010 2.0530153872 dated 02.11.2010 3.0530154377 dated 27.12.2010 Request for submission of Installation Certificate- regarding.
goods has been completed and capital goods have been installed but there was delay in obtaining installation certificate from Central Excise.

delay in installation of capital goods beyond 18 months , subject to following conditions:

concerned RA. DRI/ Customs/ ECA action is not

M/s.

on certificate from Central Excise.

delay in installation of capital goods beyond 18 months , subject to following conditions:

concerned RA. DRI/ Customs/ ECA action is not

M/s. Mahalaxmi Polypack (P) Ltd, New Delhi 01/36/218/28/AM- 19/EPCG-I 1.0530151871 dated 23.04.2010 Request for obtaining Installation Certificate
04.05.2010 and as per Central Excise certificate, the Capital Goods were installed on 01.12.2015.

decided to defer it with the direction to seek clarification from the party.

M/s. Bharat Heavy Electricals Limited, Hyderabad

01/36/218/36/AM- 19/EPCG-I 1.0930005002 dated 24.07.2009 2.0930006301 dated 28.09.2010 3.0930006057 Request for installation of the capital goods imported under EPCG party that the delay in the installation of capital goods was due to repairs of capital goods which were damaged while in transit.

dated 22.07.2010 09.08.2007 and as per Central Excise certificate were installed on 06.10.2017.

delay in installation of capital goods till 08.10.2017,

concerned RA against subject/each authorisation. concerned RA. DRI/Customs/ECA action is not

M/s. Bharat Heavy Electricals Limited, Hyderabad

0136/218/360/AM- 18/EPCG-I

1.0930000033 dated 28.06.2000 2.0930001567 dated 28.06.2005 Request for installation of the capital goods imported under EPCG- party that the delay in the installation of capital goods was due to repairs of capital goods which were damaged while in transit.

for installation of the capital goods imported under EPCG- party that the delay in the installation of capital goods was due to repairs of capital goods which were damaged while in transit.

09.02.2010, 17.06.2010, 07.01.2010 and as per Central Excise certificate were installed during the period from 19.04.2010 to 30.05.2011.

delay in installation of capital goods till 30.05.2011,

concerned RA. DRI/Customs/ECA action is not

M/s. Pace Exim Corporation , New Delhi

01/37/218/42/AM- 19/EPCG-II 1.0530150942 dated 13.01.2010 Request for submission of installation certificate- regarding. 18.01.2010 and as per Central Excise certificate were installed on 06.03.2012.

delay in installation of capital goods till 06.03.2012,

concerned RA. DRI/Customs/ECA action is not

47 M/s.Shivalik Remedies Pvt Ltd, Haridwar

01/37/218/301/AM- 17/EPCG-II 0530142413 dated 17.11.2006 i. Acceptance of installation certificate from Chartered Engineer instead of Central Excise. ii. condonation of procedural laps of non endorsement of name of supporting manufacture and EPCG license number in third party shipping Bills The Committee observed that the case was first placed before EPCG Committee meeting held on 20.02.2018 wherein it was decided to defer it with a direction to call a verification report from DoR.

The Committee observed that the case was first placed before EPCG Committee meeting held on 20.02.2018 wherein it was decided to defer it with a direction to call a verification report from DoR. Now, the party vide letter dated 03.07.2018 has forwarded a copy of letter dated 09.11.2017 issued by Office of the Superintendent, CGST Range-III, CGST Division, Roorkee verifying the subject ARE-I/invoice pertaining to the party.

Para 2.58 of FTP 2015-20 to allow:

(a). Acceptance of installation certificate from Chartered Engineer instead of Central Excise subject to verification by Jurisdictional Customs and Central Excise Authority. (b). Condonation of non-mentioning of EPCG authorisation number and date in third party shipping bills, subject to the condition that subject shipping bills mention ARE-1 number and date of EPCG authorisation holder, there is no double counting of exports and payment of a composition fee of Rs. 200/- per Shipping Bill.

48 M/s. Tams Fine Ceramics Pvt Ltd, Vijayawada

01/37/218/37/AM- 17/EPCG-II 1. 0430006068 dated 25.04.2008 2. 0430006159 dated 27.05.2008 i. Waiver/extension in EOP ii. Extension in time for goods party that due to procedural delay in obtaining factory premise under BIFR initiated auction the capital goods could not be installed within stipulated time.

As per the firm the Capital Good is now ready for installation and need 9-12 months for installation. They need this permission to obtain extension from the RA as per Hand Book of Procedure. Considering that it is already 10 years from the date of issue of authorisations and the machinery is ready but yet to be installed and they need another 12 months for installation, it was decided to defer the case and call the party for PH. 49 M/s.Oswal Woolen Mills Ltd, Ludhiana 01/36/218/20/AM- 19/EPCG-I 3030009152 dated 06.01.2012 Condonation of delay in goods 18.01.2012 and as per Central Excise certificate were installed on 30.12.2013.

n Mills Ltd, Ludhiana 01/36/218/20/AM- 19/EPCG-I 3030009152 dated 06.01.2012 Condonation of delay in goods 18.01.2012 and as per Central Excise certificate were installed on 30.12.2013.

delay in installation of capital goods till 30.12.2013,

concerned RA against subject/each authorisation. concerned RA. DRI/Customs/ECA action is not

M/s.Sodecia India Pvt Ltd, Tamil Nadu

01/37/218/368/AM- 18/EPCG-II 0430004447 dated 19.12.2006 Condonation of delay in goods 16.01.2007 and installed on 16.08.2008.

delay in installation of capital goods till 16.08.2008,

concerned RA against subject/each authorisation. concerned RA. DRI/Customs/ECA action is not

Bharat Heavy Electricals Limited, Ranipur, Haridwar

01/36/218/340/AM- 18/EPCG-I 6130000155 dated 08.12.2009 Condonation of delay in goods 19.04.2010 and installed during the period upto 06.10.2017.

delay in installation of capital goods till 06.10.2017,

concerned RA against subject/each authorisation. concerned RA. DRI/Customs/ECA action is not

d during the period upto 06.10.2017.

delay in installation of capital goods till 06.10.2017,

concerned RA against subject/each authorisation. concerned RA. DRI/Customs/ECA action is not

Chennai Petroleum Corporation Limited, Chennai

F No.01/36/218/46/AM -19/EPCG-I 1.0430012361 dated 03.04.2013 2.0430008515 dated 11.05.2010 Condonation of delay in goods 08.04.2013 and as per Central Excise certificate were installed on 24.09.2015.

delay in installation of capital goods till 24.09.2015,

concerned RA against subject/each authorisation. concerned RA. DRI/Customs/ECA action is not

National Aluminium Company Limited, Bhubaneswar

01/37/218/290/AM- 18/EPCG-II

1.2330000202 dated 05.04.2007 2.2330000192 dated 14.03.2007 3.2330000205 dated 19.04.2007 4.2330000215 dated 25.06.2007 5.2330000209 dated 10.05.2007 6.2330000225 dated 05.09.2007 7.2330000226 dated 05.09.2007 8.2330000234 dated 28.09.2007 9.2330000244 dated 06.11.2007 10.2330000267 dated 07.01.2008
11.2330000273
dated 11.02.2008 Condonation of delay in goods goods has been completed and installed beyond the prescribed period which varies upto 47 months from the date of import.

PSU that erection, installation and commissioning of a Project is time consuming and sometimes get delayed beyond control owing to several allied reasons and have requested for condonation.

rt.

PSU that erection, installation and commissioning of a Project is time consuming and sometimes get delayed beyond control owing to several allied reasons and have requested for condonation.

delay in installation of capital goods beyond prescribed time period from 19 months to 47 months of import, subject to following conditions:

concerned RA against subject/each authorisation. concerned RA. DRI/Customs/ECA action is not

The approval is in respect of capital goods in where
installation has been done beyond prescribed period of 18 months.

12.2330000285 dated
11.02.2008 12.2330000285 dated 13.03.2008 13.2330000302 dated
29.04.2008 14.2330000303 dated 29.04.2008 15.2330000311 dated 14.05.2008
16.2330000328 dated 27.06.2008 17.2330000339 dated 22.07.2008 18.2330000347 dated 31.08.2008 19.2330000338 dated 22.07.2008 20.2330000340 dated 23.07.2008 21.2330000373 dated 17.10.2008 22.2330000374 dated 17.10.2008 23.2330000375 dated 17.10.2008 24.02330000411 dated 18.03.2009 RA shall verify with reference to BOE and installation date in respect of all capital goods imported under the each EPCG authorisation.

This would not include the capital goods which PSU
has cleared under these EPCG authorisations and has paid custom duty with interest without any installation, as intimated by them to DRI.

DGFT = Directorate General of Foreign Trade, DG = Director General, FTP = Foreign Trade Policy, HBP v1 = Handbook of Procedure Vol.

terest without any installation, as intimated by them to DRI.

DGFT = Directorate General of Foreign Trade, DG = Director General, FTP = Foreign Trade Policy, HBP v1 = Handbook of Procedure Vol. I, EO = Export Obligation, EODC = Export Obligation Discharge Certificate, EOP =
Export Obligation Period, EPCG = Export Promotion Capital Goods, RA = Regional Authority, BG = Bank Guarantee, FFE = Free Foreign Exchange, IEC = Importer-Exporter Code, DOR = Department of Revenue, IEM = Industrial Entrepreneurs Memorandum, RCMC = Registration-cum-Membership Certificate.