Bill of Materials certification ensures listed inputs, wastage and imported components are verified for export manufacture compliance. Form No. 115 (DBK I) requires exporters to list raw materials, components and packing materials with quantities, origin, wastage and by product details, and to furnish a certificate by the chief executive attesting their use in production and an independent chartered engineer's verification of consumption, actual use of imported inputs without substitution, and reasonableness of wastage compared to industry norms.
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Provisions expressly mentioned in the judgment/order text.
Bill of Materials certification ensures listed inputs, wastage and imported components are verified for export manufacture compliance.
Form No. 115 (DBK I) requires exporters to list raw materials, components and packing materials with quantities, origin, wastage and by product details, and to furnish a certificate by the chief executive attesting their use in production and an independent chartered engineer's verification of consumption, actual use of imported inputs without substitution, and reasonableness of wastage compared to industry norms.
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