(TO
BE PUBLISHED IN THE GAZETTE OF INDIA
EXTRAORDINARY
PART-I-SECTION-1)
GOVERNMENT OF INDIA
MINISTRY
OF COMMERCE & INDUSTRY
DEPARTMENT
OF COMMERCE
PUBLIC
NOTICE NO. 5 (RE: 2010)/2009-2014
NEW
DELHI: DATED: 23/08/2010
Subject: Modification
of ANF5A, ANF5B, Appendix 26 and Appendix 26A in Handbook of Procedures Vol. I
(RE:2010)
In exercise of the powers conferred under
Paragraph 2.4 of the Foreign Trade Policy, 2009-14 (RE:2010) and Paragraph 1.1
of the Handbook of Procedures (Vol.1), the Director General of Foreign Trade
hereby notifies ANF5A, ANF5B, Appendix 26 and Appendix 26A in Handbook of
Procedures (Volume I) as contained in Annexure - I, II, III and IV to this
Public Notice. This shall come into
force from 23rd August, 2010.
2.
This issues in Public interest.
Sd/-
(P.K. Chaudhery)
Director General of Foreign Trade and
ex-officio Additional Secretary to the Government of India
(Issued from F.No. 01/36/218/89/AM09/EPCG.I)
Annexure I
ANF 5A
APPLICATION
FORM FOR EPCG / ANNUAL EPCG AUTHORISATION (UNDER ZERO DUTY / 3% DUTY)
Please see guidelines given at the end before filing the application
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1. Applicant Details
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i.
Name
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ii. IEC No
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iii. Address
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2. Type of Exporter
(please tick)
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i. Merchant Exporter
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ii. Manufacturer Exporter
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iii. Service Provider
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iv. Others( please specify)
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v. Merchant cum Manufacturer
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3. RCMC Details
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i. RCMC Number
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ii. Date of Issue and valid upto
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iii. Issuing Authority
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iv. Products for which registered
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4. Industrial Registration Details
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i. SSI /
IEM/LOI or IL Registration Number
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ii. Date of Issue
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iii. Issuing Authority
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iv. Products for which registered
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5. Service Tax Registration Details ( In case
of Service providers registered with Service Tax authorities)
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i. Service Tax Registration Number
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ii. Issuing Authority
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iii. Services for which registered
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6. Status House
Details
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i. EH/SEH/TH/STH/PTH
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ii. Certificate Number
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iii. Date of Issue and valid upto
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iv. Issuing Authority
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7. Excise Details (For those registered with
Central Excise Authority )
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i. Excise
Registration Nimber
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ii. Date of Issue / Issuing Authority
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8. Application Fee
Details
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Amount (Rs)
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Electronic Fund Transfer No.
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9. Sector
Classification of Capital Goods sought to be imported under the Scheme
(Please tick)
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i. Industrial sector
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ii. Agricultural sector
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iii. Service sector
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10. Products to be exported/services to be
rendered.
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ITC (HS) CODE
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11. Whether imports to
be made are under Technological Upgradation Scheme Yes / No
If Yes, give
following details:
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Sr No
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EPCG Authorisation
No
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EPCG Authorisation
Date
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CIF Value / duty saved
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E.O. fixed in freely
convertible currency
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Percentage of E.O. fulfilled
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Expiry date of E.O. period
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12. Details of exports of
same/similar product/services made in
the preceding 3 licensing years (excluding exports against all pending EPCG
Authorizations)
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Sl. No.
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Financial Year
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Total FOB Value of exports/
services rendered for the same/similar product /service(Rs in Crores)
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1
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2
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3
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1.
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2.
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3.
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Total
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Average export
performance
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13. Details of pending
EPCG Authorizations already obtained.
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S.No
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Authorisation
No and Date
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RA which issued Authorisation
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CIF/ Duty Saved Value (Rs)
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EO fixed on duty saved amount
(in freely convertible currency)/INR
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Specific EO fulfilled on duty saved amount
(Rs)
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Annual Average EO Fixed
(Rs.)
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Average EO due till
last financial year
(Rs)
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Average EO fulfilled till last financial year
(Rs)
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Expiry Date of EO
period
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14. Details of Freely
Importable Capital Goods applied for import(Not
Applicable for Annual EPCG
Authorization)
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S No
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Description of the items of import
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ITC(HS) Code
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Nature of Capital Goods sought
to be imported +
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Quantity
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Primary Use of Capital Goods
sought to be imported ++
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15. Details of
Restricted Capital Goods applied for import
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S No
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Description of the items of import
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ITC(HS) Code
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Nature of Capital Goods sought
to be imported +
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Primary Use of Capital Goods sought
to be imported ++
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Technical Specifications/
Model No. etc
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Quantity
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CIF Value in freely convertible currency
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+ - whether Capital Goods / Spares / Tools /Jigs / Fixtures / Dies / Moulds /spare Refractories
/ Catalyst/
++ - whether used for Pre Production
activity/ Production activity/ Post Production activity/ For
rendering Services
(From amongst col.14 and 15 above please
fill up whichever is applicable. In case applicant desires to import both
restricted and freely importable capital goods appropriate information should
be given in both the cols.)
16. Details of Duty
Saved
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Total effective Customs duty on items to be imported/deemed
to be imported (in %) +
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Duty to be levied under the Scheme
(in %)
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Duty Saved
(in
%)
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CIF Value of imports/deemed imports (in Rs)
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Duty saved
(in Rs)
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1
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2
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3 = 1 - 2
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4
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5 = 3 * 4 / 100
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Note:
i.
+ In case of indigenous sourcing of CG, duty saved is to be calculated on
notional Customs duties saved on FOR value of capital goods as per para 5.7 A of FTP.
ii. In case of
EPCG Authorisation for Projects as per para
5.1B of Policy, the basic customs duty would be 7.5%. Wherever, CVD is paid in
cash and not subsequently Cenvated, CVD would not be
taken for computation of net duty saved.
17. Details of Export Obligation and Average
Export Obligation to be imposed:
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Total duty saved (Rs.) as per
column no.5 at S.No.15.
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Export Obligation
(as a multiple of duty saved) to be
imposed
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Average Export Obligation to be
imposed
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Export obligation period to be
imposed (in years)
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6 times ++
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8 times
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8 years
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12 years +++
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(Rs.)
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(USD)
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(Rs.)
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(USD)
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(Rs.)
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(USD)
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(indicate specifically)
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++ In
case of SSI units and technological upgradation
scheme.
+++ i. In case of agro units and units in cottage and tiny sector.
ii. In respect of EPCG licences with a duty saved of Rs.100 crore
or more.
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18. Port of Registration
(for the purpose of imports):
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19. Address of the
factory/premises of the applicant where the capital goods to be imported are
proposed to be installed
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20. In case
the proposed CG sought to be imported are to be used by the supporting
manufacturer, please furnish
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i. Name of the supporting
manufacturer
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ii. Address of the supporting manufacturer
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iii.
SSI/LOI/IL regn. no. and date
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iv. Products endorsed on SSI/IL/IEM
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v. Excise Registration No. And issuing authority. ( if
applicable) :-
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DECLARATION/UNDERTAKING
1.
I / We hereby declare that
the particulars and the statements made in this application are true and
correct to the best of my/our knowledge and belief and nothing has been
concealed or held there from and if found incorrect or false will render me/us
liable for any penal action or other consequences as may be prescribed in law
or otherwise warranted.
2.
I / We undertake to
abide by the provisions of the Foreign Trade (Development and Regulation) Act,
1992, the Rules and Orders framed there under, the Foreign Trade Policy, the
Handbook of Procedures and the ITC(HS) Classification of Export & Import
Items.
3.
I / We hereby certify
that none of the Proprietor / Partner(s) /
Director(s) / Karta / Trustee of the firm /
company, as the case may be, is/are a Proprietor / Partner(s) / Director(s) / Karta / Trustee in any other firm / Company which has come
to the adverse notice of DGFT.
4.
I / We hereby certify
that neither the Registered Office/Head Office of the firm/company nor any of
its Branch Office(s) / Unit(s) / Division(s) has been declared a defaulter and
has otherwise been made ineligible for undertaking import / export under any of
the provisions of the Policy.
4A. I/We hereby certify that our
applicant firm/company is NOT currently availing any benefits under
Technology Upgradation Fund Scheme (TUFS), administered by Ministry of
Textiles, Government of
India. (Applicable
to zero duty EPCG scheme only)
4B. I/We hereby certify that our
applicant firm/company has NOT availed and shall not avail the benefit
of Status
Holder Incentive Scheme under Para 3.17 of FTP in the current year. (Applicable
to zero duty
EPCG scheme
only)
5.
I / We hereby declare
that I/we have perused the list of SCOMET items as contained in the Appendix 3
to the Schedule 2 of the ITC (HS) Classifications of Export-Import Items,
2009-14 and that the item(s) exported /
proposed to be exported does not fall within this list and that I/ We agree to
abide by the provisions of the Policy for export of SCOMET items contained in
the Foreign Trade Policy, Schedule 2 of ITC (HS) and the Handbook of Procedures
(Vol.1), irrespective of the scheme under which the item is exported / proposed
to be exported.
6.
I / We declare that no
export proceeds are outstanding beyond the prescribed period as laid down by
the RBI, or such extended period for which RBI permission has been obtained.
7.
I / We hereby declare that the capital goods/spares sought for import in
the application are actually required for use at pre production/production/post
production stages for the export product(s) or for rendering services for
fulfilment of export obligation.
8.
I / We hereby declare that in respect of goods for which nexus is not
established at a later date, I / We shall pay to the Government Customs duty
saved together with 15% interest on such imported goods which are found having
no relation with product exported or service rendered.
9.
I / We hereby declare that in case of import of refurbished/reconditioned spares, the
refurbished/reconditioned spares have a residual life which is not less than
80% of the life of the original spares.
10.
I / We hereby declare
that I / We do not come under the purview of Service Tax and therefore are not
registered with the Service Tax Cell of the jurisdictional Central Excise
Authorities. (in case of Service Providers who are not covered under service
tax)
11.
I / We hereby declare
that I/We shall not exceed the SSI investment limit in plant and machinery
after making imports under the EPCG Authorisation. (applicable in cases of imports made by SSI sector)
12.
I / We hereby declare
that the import of capital goods shall be used for building and operating
shopping malls/super markets having a minimum covered area of 1000 sq meters.
(Applicable in case of imports made by Retail sector).
13.
I / We hereby declare
that I/We have not made imports under the Technological Upgradation
Scheme previously before any Licensing authority and the present imports of Capital Goods to be made under this Scheme
(for which this application is made) are more
than 10% of the my/our present investment in the plant and machinery. (applicable in case of imports under EPCG Technological Upgradation Scheme).
13A. I / we
undertake to submit a self certified copy of Drug Manufacturing Licence in case of export of
Pharmaceutical
Product(s) within a period of three years from the date of issue of EPCG
Authorization
failing
which the Bank Guarantee / Legal undertaking executed / furnished at the time
of clearance of
Capital
Goods with Customs authorities / Regional Authorities of DGFT, as the case may
be, is liable to be
forfeited / invoked and I / We would be
liable to pay Customs Duty saved amount together with applicable
interest
thereon from the date of first import till the date of final payment.
14.
I hereby certify that I
am authorised to verify and sign this declaration as
per Paragraph 9.9 of the Policy.
(Note:
Strike out the clause which is not applicable.)
Signature
of the Applicant Place
Name Date
Designation
Official Address
Telephone
Residential Address
Email Address
GUIDELINES FOR APPLICANTS
1.
Two copies of the
application must be submitted unless otherwise mentioned.
2.
Each individual page of
the application has to be signed by the applicant.
3.
In case CG sought to be
imported is under restricted category, a copy of this application shall be sent
to EFC at DGFT HQRS also. (In such cases no separate application fee shall be
required to be submitted while sending the copy of the application to Hqrs. EFC). Upon clearance by EFC, EPCG Authorisation
shall be issued by RA and will bear an endorsement that EFC has approved issue
of EPCG Authorisation
for restricted CG.
4.
Application must be accompanied by documents as per details given below:
1
Bank Receipt / Demand Draft /
EFT details evidencing payment of application fee in terms of Appendix 21B.
2.
Self certified copy of IEM/SSI Registration
Number in case of products or a self certified copy of Service Tax Registration
in case of Service Providers.
. (In case of Service
Providers, who are not registered with Service Tax authorities and a
declaration in this regard has been submitted as a part of the application
(declaration no.10) , service tax registration is not required to be submitted.
In such cases RCMC from EPC concerned will suffice).
5. Certificate from a Chartered
Engineer in the format given in Appendix 32A certifying:
a the end use/nexus of
machinery sought for import under EPCG Scheme in the pre
production/production/post production activity of the exported goods/services
(explaining the end use of machinery in detail); and/or
b the essentiality of spare parts sought for
import and its required quantity for existing machinery manufacturing the goods
to be exported/ machinery sought for import; and/or
c complete usage of
equipments/goods sought for import under the EPCG Scheme for supply of service
to overseas customers/ service consumers of any other country in India to earn free foreign exchange/supply of
service in India
relating to export paid in free foreign exchange.
6.
Statement of exports made/services rendered by
the applicant firm during the preceding three licensing years duly certified by
a Chartered Accountant / Cost and Works Accountant in the format given in ANF
5A.
a.
In case of import of spares
for existing plant and machinery, a list of plant/machinery imported and
already installed in the factory/premises of the applicant firm/supporting manufacturer
for which the spares are required, duly certified by a Chartered Engineer or
jurisdictional Central Excise authority
b.
In case of EPCG applications
made by EOU/SEZ units, a self certified copy of the `No Objection Certificate
from the Development Commissioner concerned showing the details of the capital
goods imported/indigenously procured by the applicant firm, its value at the
time of import/sourcing and the depreciated value for the purpose of assessment
of duty under the Scheme is to be submitted.
7.
Copy of previous EPCG Authorisation (in case application is
made under EPCG Technological Upgradation Scheme).
7A. In case of imports under
zero duty EPCG scheme for textile sector, the applicants would be required
to
submit a certificate from the office of Textile Commissioner, Government of
India to the effect that
the firm/company is not
currently availing any benefit under the Technology Upgradation Fund Scheme
(TUFS), administered by
Ministry of Textiles, Government of India.
In case of import of restricted capital goods
under ITC(HS) a self certified copy of the
recommendation letter by the Sponsoring authority.(To be enclosed in case the
same has already been obtained)
Annexure II
ANF 5B
Statement of Export for Redemption of EPCG/ Annual EPCG Authorization
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1.
Applicant Details
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Name & address
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2.
EPCG Authorisation Number & date
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Actual duty saved amount
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3. Export obligation period (EOP)
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i.
Original date
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ii. Extended EOP
date
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iii. Actual EO
Completion date:
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4. Installation certificate No. & Date
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5. Export Product Details:
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i.
Same / similar product name & ITC(HS)
code.
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ii.
Alternate Product name & ITC(HS) code.
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6. Export
Obligation (EO) imposed
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EO as per actual duty saved amount/ Average EO
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In Indian Rs.
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In US$
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In Indian Rs.
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In US$
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+ In case
of alternate product export of average EO of alternate product should be given.
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7.
Details of physical exports/deemed exports made/services rendered for
maintaining specific EO of Authorization for which this redemption
is sought
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S No
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Products
Exported/ Supplied/Services rendered
ITC(HS)
Code.
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Shipping
Bill/ Voucher/Invoice/ CT 3 / ARE 3/ Lorry Receipt/ Railway Receipt Details +
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FOB /
FOR value(in FFE) ++
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Same
Product/Services
------------------
Alternative
Product / Services
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No
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Date
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Direct
exports
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Third
Party exports
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Deemed
Exports
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By Group
Company
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Other
R&D Services / Royalty
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Total
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+ not to
be filled in by hotel industry
++ Only Exports/ Supplies made/ capable of being made/ services rendered out of
capital goods imported under the Authorisation for
discharge of export obligation imposed on the Authorisation
and export proceeds realized to be included.
8. We further declare that we have made
exports as under for maintenance of Average export obligation (other than that
mentioned in 7 above) Exports.
(As per
suggestion
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FINANCIAL YEAR
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TOTAL VALUE OF EXPORTS (OTHER
THAN EXPORTS UNDER SPECIFIC EO) INR
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DETAILS OF SHIPPING BILLS FOR
FULFILLMENT OF AVERAGE EXPORT OBLIGATION.
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* This column does not include exports covered under Sr.
No.7 above.
* this column does not include
exports rendered for maintaining specific EO of other EPCG authorizations.
DECLARATION/UNDERTAKING
1. I/We hereby declare that the
particulars and the statements made in this application are true and correct to
the best of my/our knowledge and belief and nothing has been concealed or held
there from and if found incorrect or false will render me/us liable for any
penal action or other consequences as may be prescribed in law or otherwise
warranted.
2. I/
We hereby declare that I/we have perused the list of SCOMET items as contained
in the Appendix 3 to the Schedule 2 of the ITC (HS) Classifications of
Export-Import Items, 2009-14 and that the item(s) exported / proposed to be
exported does not fall within this list and that I/ We agree to abide by the
provisions of the Policy for export of SCOMET items contained in the Foreign
Trade Policy, Schedule 2 of ITC (HS) and the Handbook of Procedures (Vol.1),
irrespective of the scheme under which the item is exported / proposed to be
exported (the underlined portion will be deleted in case an application for
export license for SCOMET item is being filed).
3. I/We hereby
declare that exports counted
towards Specific Export Obligation against this licence have not been claimed /counted for fulfillment of
annual average export performance / specific export obligation against other
EPCG Authorization.
4. I
hereby certify that I am authorized to verify and sign this declaration as per
Paragraph 9.9 of the Policy.
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Signature of the Applicant
Name
Designation
Official Address
Telephone
Residential Address
Email Address
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Place
Date
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5.
It
is certified that all physical exports made as shown in item Nos. 7 & 8
above are in freely convertible currency and payment of the same has been
realized*.
Signature with Seal of the Chartered Accountant
* In case of Service
Provider submission of self attested copies of Foreign Inward Remittance
Certificate (FIRC) / Bank Certificate alongwith ANF5B
shall be mandatory.
Note: Realization of
export proceeds shall not be insisted, if the Reserve Bank of India (RBI) writes off the requirement of
realization of export proceeds on merits and the exporter also produces a
certificate from the Foreign Mission of India about the fact of non
recovery of export proceeds from the buyer. However this would not include self
write off cases.
GUIDELINES FOR
APPLICANTS
1. Appendix 26A duly signed by
Chartered Accountant must be submitted.
2. Each
individual page of the application has to be singed by the applicant.
3. Application
must be accompanied by documents as per above details.
8.
Annexure III
APPENDIX
26
CERTIFICATE OF CHARTERED ACCOUNTANT COST AND WORKS ACCOUNTANT/
COMPANY SECRETARY (FOR ISSUE OF
EPCG/ANNUAL EPCG AUTHORIZATION)
I/We hereby confirm that I/We have examined the prescribed registers and also the
relevant records of M/s.............................................. and
hereby certify that:
I.
The following documents/ records have been furnished by the applicant
firm/company and have been examined and verified by me/us namely: -
(a) For deemed exports:
(i) Copy of ARO/Back to back inland letter
of Credit of Advance Authorisation for intermediate
Supplies or Supply invoices or CT3/ARE3 duly certified by the
Bond
Office of EOU concerned showing that supplies have been received.
(ii)
Evidence
of having received the payment through normal banking channel in the form given
in Appendix-22B or a self certified copy of payment certificate issued by the
Project Authority concerned in the form given in Appendix-22C.
(b) For export of goods:
(i) Export
Order/Contract,
(ii) Shipping Bills,
(iii) Bill of Lading (and/or Airways Bills/PP
Receipts),
(iv) Customs/Bank attested invoices,
(v) Bank Certificate of exports and
realization,
(vi) GR declaration etc, and
(vii) Connected books of accounts
(c) For export of services:
(i) Bank
Certificate of direct foreign exchange earning,
(ii) GR declaration,
(iii) Forward Inward Remittance Certificates (FIRCs),
(iv) Certificate
from international credit card companies,
(v) C.A. certificate for the indirect
sources, ( In respect of indirect forex earnings duly
certified by Chartered Accountant such as amount received from Travel
agents/Tour Operators, Foreign Airlines for stay of Crew and Catering, UN
organizations and Diplomatic Missions and Encashment Certificate from
authorized dealers and others in terms of DGFT Policy circular no.60/97-2002
dated 24.12.1998).
(vi) Certified
statements from the Banker/Chartered Accountant of Foreign
Exchange
Earnings and connected books of accounts.
II. The
relevant accounting and financial register(s) as prescribed under different
Acts and Rules made thereunder have been maintained
and authenticated under my/our seal and signature.
III. The information given by the
applicant firm/company in the Aayaat Niryaat Form including details on
(a.) imports/exports made and services rendered,
(b.) foreign exchange earnings/ realization (both from direct and indirect
sources)
(c.) third party exports
(d.) deemed exports
Is in agreement with the Foreign Trade Policy 2009-14 and
the rules and procedures made there under, the relevant register and records
and the books of accounts maintained by M/s.............. and their
subsidiaries and is also true and correct.
IV. Neither I, nor any of my/our
partners is a partner, director, or an employee of the above-named entity, its
Group companies or its associated concerns.
V. I/We fully understand that any
statement made in this certificate, if proved incorrect or false, will render
me/us liable to face any penal action or other consequences as may be
prescribed in law or otherwise warranted.
VI. Details of
export of same/similar products made during the Preceding 3 years as in Column 12 of ANF 5A:
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Financial
Year
1.
2.
3.
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FOB
Value
US$ Rs.
US$ Rs.
US$ Rs.
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(Signature and Stamp/ Seal of the
Signatory)
(Chartered Accountant/ Cost & Works Accountant/Company Secretary)
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Name of the Signatory:
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Place:
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Address:
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Date:
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Membership No:
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If any of the documents of record mentioned in serial number (I) have not been
maintained/ furnished, examined or verified, they may please be specified
below:-
1.
2.
Note: Each page of this annexure
is to be signed by the Chartered Accountant with his registration number.
Annexure IV
APPENDIX 26 A
CERTIFICATE OF CHARTERED
ACCOUNTANT/
COST AND WORKS ACCOUNTANT/COMPANY
SECRETARY
(FOR REDEMPTION EPCG/ ANNUAL EPCG
AUTHORIZATION)
I/We
hereby confirm that I/We have examined the prescribed registers and also the
relevant records of M/s..........................in respect authorisation No dated.. and
hereby certify that:
I. The
following documents/ records have been furnished by the applicant firm/company
and have been examined and verified by me/us namely: -
(a)
For deemed exports:
(i) Copy of
ARO/Back to back inland letter of Credit of Advance Authorisation
for
intermediate Supplies or Supply invoices or
CT3/ARE3 duly certified by the
Bond Office of EOU
concerned showing that supplies have been received.
(ii)
Evidence
of having received the payment through normal banking channel in the form given
in Appendix-22B or a self certified copy of payment certificate issued by the
Project Authority concerned in the form given in Appendix-22C.
(b) For export of goods:
(i) Export
Order/Contract,
(ii) Shipping Bills,
(iii) Bill of Lading (and/or Airways Bills/PP
Receipts),
(iv) Customs/Bank attested invoices,
(v) Bank Certificate of exports and
realization,
(vi)
GR
declaration etc, and
(vii)
connected
books of accounts
(c) For export of services:
(i) Bank
Certificate of direct foreign exchange earning,
(ii) GR declaration,
(iii) Forward Inward Remittance Certificates (FIRCs),
(iv) Certificate
from international credit card companies,
(v) C.A. certificate for the indirect sources,
( In respect of indirect forex earnings duly certified by Chartered Accountant such as
amount received from Travel agents/Tour Operators, Foreign Airlines for stay of
Crew and Catering, UN organizations and Diplomatic Missions and Encashment Certificate
from authorized dealers and others in terms of DGFT Policy circular
no.60/97-2002 dated 24.12.1998).
(vi) Certified statements from the
Banker/Chartered Accountant of Foreign Exchange
earnings and connected books of accounts.
II. The
relevant accounting and financial register(s) as prescribed under different
Acts and Rules made there under have been maintained and authenticated under
my/our seal and signature.
III. I/We
hereby certify that the Shipping Bills containing the relevant EPCG
Authorization Number and Date have been verified, in respect of specific export
obligation. The Shipping Bill which do not contain EPCG Authorization Number and Date have been
verified as per Policy Circular No. 7/2002 dated 11.07.2002(Copy of original
documents submitted by the firm are enclosed).
IV. Neither I,
nor any of my/our partners is a partner, director, or an employee of the
above-named entity, its Group companies or its associated concerns;
V. I/We fully understand that any
statement made in this certificate, if proved incorrect or false, will render
me/us liable to face any penal action or other consequences as may be
prescribed in law or otherwise
warranted.
(Signature
and Stamp/ Seal of the Signatory)
(Chartered Accountant/ Cost & Works
Accountant
Place:
Name of the Signatory:
Date:
Address:
Membership No:
If any of
the documents of record mentioned in serial number (i)
have not been maintained/ furnished, examined or
verified, they may please be specified below:-
1.
2.
Note: Each page of this annexure is to be signed
by the Chartered Accountant/CWA/CS with his registration number.