AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Amendments in Chapter 6 of the Handbook of Procedures and Appendix - 6N of Appendices and ANFs
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....as deemed fit, in accordance with the provisions of the Foreign Trade Policy (FTP) and Handbook of Procedures (HBP). 2. Appendix - 6N of Appendices & ANFs of Handbook of Procedure is notified with immediate effect. Effect of this Public Notice: The above provisions have been introduced to standardize formats of various letters/permissions issued by Development Commissioner for Export Oriented Units (EOUs) and to ensure the smooth and effective administration of the scheme. (Ajay Bhadoo) Addl. Secretary to the Govt. of India & Director General of Foreign Trade Email: [email protected] [Issued from File No. 01/92/180/86/AM26/PC6, e-file Computer No: 44949] APPENDIX - 6N FORMATS OF LETTERS/PERMISSIONS ISSUED TO EOUS 1. ACCEPTANCE OF LUT FOR NEW EOU / LOP EXTENSION / BROAD BANDING ETC. 2. INCLUSION OF ADDITONAL ITEMS IN LUT 3. BROAD BANDING OF LOP 4. ENHANCEMENT OF CAPACITY AND APPROVAL OF REVISED PROJECTION UPTO THE VALIDITY OF LOP 5. CONSOLIDATION OF GOODS 6. ADVANCE DTA SALE PERMISSON 7. DTA SALE PERMISSION - 6.08 8. DTA SALE PERMISSION AGAINST FOREX RECEIVED FROM OVERSEAS 9. EXTENSION OF VALIDITY OF LOP 10. INCLUSION OF ADDITIONAL LOCATION 11. CHANGE OF LOCA....
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....re enclosed, has been taken note as part of Legal Agreement in office record subject to eligibility under Customs notifications issued in this regard from time to time. 2. All other terms and conditions of LOP dated ... ... ... ... ... will remain unchanged. 3. The raw materials to be imported is not classified as prohibited under ITC (HS) classification and should not figure in the negative list of Imports 4. The revised Annexure-I to LUT shall be attached to the original LUT accepted by this office earlier. 5. Consequent on approval of the additional item, there is change in projections given revised Projections by you as under have been accepted and approved. &nbs....
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....approval is subject to the condition that if the manufacture and export of the above item require any license or other statutory permission, the same shall be obtained by the Unit. 6. Please keep this letter attached with original LOP dated 03.06.1999 and convey your acceptance to the above terms and conditions immediately. 7. This is issued with the approval of the Development Commissioner. Yours faithfully (...........................) Deputy/Assistant Development Commissioner Copy: Assistant Commissioner of Customs (Preventive) ... ... ... ... ... ... ... ... ... ... ... ... ... ... ENHANCEMENT OF CAPACITY AND APPROVAL OF REVISED PROJECTION UPTO VALIDITY OF LOP (Refer para 6.34 (d) of HBP) File No. ... ... ... ... ... ... ... Date: ... ... ... To (Unit's address) Sub: Request for enhancement of capacity and approval of revised projection upto the validity of LoP - reg. Ref: Letter of Permission (LoP) No. ............................... dated ........ Sir/Madam, Please refer to your letter No. ....... dated ................. (e-mail dated ............
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....ued with the approval of the Development Commissioner. Yours faithfully, (...........................) Deputy/Assistant development commissioner Copy: Assistant Commissioner of Customs (Preventive) ... ... ... ... ... ... ... ... ... ... ... ... ... ... FORMAT OF LETTER FOR CONSOLIDATION OF GOODS (Refer para 6.01(k) of FTP) File No. ... ... ... ... Date: ... ... ... To (Unit's address) Subject: Request for consolidation of goods related to manufactured articles - reg. Reference: Letter of Permission (LoP) No. ............................... dated ........ Sir/Madam, I am directed to refer to your letter dated ................. on the subject mentioned above and to say that the Development Commissioner, (relevant)SEZ has approved your proposal for consolidation of following items along with the manufactured articles subject to the condition that value of such accessories should not be exceed more than 5% of export made in preceding financial i.e S. NO. Item Description Total Qty Domestic Qty Domestic Value INR Import&....
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....s)from the date of commencement of the production) i.e. upto .................. b) The provisions and procedure of Customs & GST Acts, rules made thereunder and the notifications/ circular issued on this behalf shall be followed. c) The provisions & procedure as applicable under any State law / rules shall be followed. d) Details of advance DTA sale undertaken shall be submitted as and when asked by this office. 2. This permission is accorded in terms of para 6.07(i) of Foreign Trade Policy 2023 read with Appendix 6G of Appendices and Aayat Niryat Forms 2023. 3. This is issued with the approval of the Development Commissioner Yours faithfully (...........................) Deputy/Assistant development commissioner Assistant Commissioner of Customs (Preventive) ... ... ... ... ... ... ... ... ... ... ... ... ... ... DTA SALE PERMISSION (Refer para 6.07 of FTP and Appendix 6G) File No. ... ... Date: ... ... To (Unit's address) Subject: Request for DTA sale permission for the entitlement period .................... (Quarterly/Hoalf-yearly/Annual....
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....ollowed. ii) If the goods sought to be sold in the DTA required any quality control certificate under any Act, Rule, Regulation, the DTA sale will be allowed only after production of such certificates; iii) The provisions & procedures as applicable under any State Laws/ rules shall be followed. iv) Details of actual advance DTA sales effected in quantity terms and value terms with the date of sale shall be submitted to this office every month till expiry of validity of this permission. 3. This permission is accorded in terms of the provisions contained in para 6.07(a) of FTP 2023 read with Para 6.14 of Hand Book of Procedures and Appendix 6 G of Hand Book of Procedures 2023. 4. This is issued with the approval of the Development Commissioner. Yours faithfully, (...............) Deputy/Assistant Development Commissioner Copy to: The Assistant Commissioner of Customs (Preventive), .................... Remark: No DTA sale permission required as per current policy. Only intimation is enough. However above can be given if units insist for permission letter. FORMAT FOR DTA SALE PERMISSION AGAINST FOREX RECEIVED FROM OVERSEAS (REFER PARA 6.08(b) OF FT....
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....para 1 above] FORMAT OF LETTER FOR RENEWAL OF VALIDITY OF LOP (Refer 6.01(c) and 6.34(h) of HBP) File No ... ... ... ... Date: ... ... ... To (Unit's address) Subject: Request for extension of the Letter of Permission for a further period of 5 years (........Block) under the 100% EOU Scheme with effect from ..................... - reg. Reference: Letter of Permission (LoP) No. ............................... dated ........ . Sir/Madam, I am directed to refer to your letter dated ................. on the subject above and to convey the approval of the Development Commissioner, (relevant)SEZ for continuance of the activities of M/s.................................. as Export Oriented Unit located at .......................................... (address of the Unit), in the State of ............ for the manufacture/service of the following item(s) upto the capacities specified below on the basis of maximum utilisation of plant and machinery for a further period of five years with effect from ................ to .......................: Sl. No. Item(s) of manufacture Un....
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....Yours faithfully (...........................) Deputy/Assistant development commissioner Copy: 1 Assistant Commissioner of Customs (Preventive) 2. Director of Industries, ............. (respective State Government) 3. Guard File   FORMAT OF LETTER FOR INCLUSION OF ADDITIONAL LOCATION (Refer para 6.34 (g) of HBP) File No ... ... ... ... ... ... ... Date ... ... ... To I (Unit's address) Subject: Request for inclusion of additional location - reg. Reference: Letter of Permission (LoP) No. ............................... dated ........ Sir/Madam, I am directed to refer to your letter dated ............. on the subject cited above and to convey the approval of the Development Commissioner, (relevant)SEZ for addition of location in the LOP dated ............, as per details mentioned below:- Location: ................................................................. This approval is subject to terms & conditions as follows: i) All other terms and condition of LOP dated ................. and imposed from time to time shall remain unchanged. ii) The a....
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....bsp; Date: To (Unit's address) Subject: Request for exit from EOU Scheme - Issuance of "In-Principle" exit order - reg. Reference: 1. Letter of Permission (LoP) No. ............................... dated ........ Sir/Madam, With reference to your letter No............. dated ........................... for exit from EOU Scheme, Development Commissioner, .................SEZ is pleased to accord in-principle exit from EOU Scheme subject to the guidelines enumerated under Appendix 6K of Hand Book of Procedures read with Para 6.17(...... )[sub-para of para 6.17 shall be filled as per unit's request]) of Foreign Trade Policy 2023 and submission of information and relevant documents mentioned in ANF-6D within a period of six months from the date of issue of this order, for considering the final exit from 100% EOU scheme. 2. Prescribed format of Legal Undertaking for exit of the Unit and application for exit from EOU Scheme in ANF-6D are enclosed herewith. It may please be noted that on failure to submit the documents prescribed in the above formats, this approval would lapse automatically unless a further ext....
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....te factory address] was granted approval for setting up of a 100% EOU vide LOP No. ...................... dated ................ for manufacture & export of .................................... [complete details of items of manufacture]. Whereas, M/s ...................... had applied for exit from EOU Scheme and was granted in-principle exit permission vide letter dated .................. in terms of para 6.17 of Foreign Trade Policy 2023 to comply with the conditions of exit formalities from EOU Scheme as per Foreign Trade Policy / Hand Book of Procedures. Whereas the Assistant Commissioner of Customs, ............................... [address of o/o of customs/gst who has issued noc], vide letter C.No. ................... dated ................. has communicated that [observations in two to three lines]. Whereas M/s .............................................. had submitted application for final exit from EOU scheme in ANF - 6D vide their letter dated .................................. And whereas the said M/s ........................................................ has executed Legal Undertaking with the Development Commissioner, ................ SEZ for exit from EO....
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....oner. Yours faithfully, (...............) Deputy/Assistant Development Commissioner Copy to: The Assistant Commissioner of Customs (Preventive), ..................... FORMAT OF LETTER FOR PERMISSION FOR EXHIBITION (REFER PARA 6.20 OF FTP and 6.23 of HBP) File No. ... ... ... ... ... ... ... Date: ... ... To, (Unit's address) Subject: Request for permission to participate in exhibition abroad - reg. Reference: 1. Letter of Permission (LoP) No. ............................... dated ........ Sir/Madam, I am directed to refer to your letter dated .......... on the subject cited above and to convey the approval of the Development Commissioner, (relevant)SEZ for sending ".......................... (approx. value) [NAME OF ITEMS TO BE PLACED IN THE EXHIBITION]" in following exhibitions in terms of para 6.20(i) of FTP 2023 subject to the compliance of terms and conditions of para 6.23 of HBP 2023 and provisions as required under Customs Rules & Laws:- S. No. Details of Exhibition Period 1) .......................................... ............................... 2) ......................
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....be granted in future for six months from ..... to ......... as per the norms fixed and on payment of prescribed duties/taxes other levies etc v. Final wastage norms shall be fixed by the Director General of Foreign Trade Ministry of Commerce and Industry, New Delhi. In case, the DGFT fixes lower norms, you must pay the full duty for, as may be prescribed by the Customs/GST Central Excise authorities for excess clearance made by you. An Understanding/Bond should be executed with Customs/Central Excise to this effect vi. Wastage must be invoiced and stamped by you a wastage at the time of clearance in to the Domestic Tariff Area vii. All the terms and conditions prescribed in FTP/HBP as well as Central Excise/Customs /GST formalities governing clearance of wastage/scrap/remnants, etc should be strictly complied with viii. (Additional Conditions to be included if any) Yours faithfully, (...........................) Deputy/Assistant development commissioner Copy: Assistant Commissioner of Customs (Preventive) ... ... ... ... ... ... ... ... ... ... ... ... ... ...   FORMAT OF LETTER FOR TAKING NOTE OF CHANGE OF DIRECTORS (Refer to ANF-1 of HBP) F. No. ... ... ......