TaxTMI 
TaxTMI 
Amendments in Chapter 6 of the Handbook of Procedures and Appendix - 6N of Appendices and ANFs
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt Commissioners may modify the format or include any additional conditions in such letters/permissions 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 ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....as indigenous procurement of the item, namely in addition to the existing list of items and inclusion of the them in Annexure - I of Legal Agreement. Details of the item(s) are listed below/enclosed as per Annexure 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. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....on as prescribed in the Foreign Trade Policy 3. Revised legal agreement in terms of Appendix 6E of FTP 2023 shall be executed within 15 days of issue of this letter. 4. The items proposed does not figure in the list of restricted/prohibited items of export under ITC (HS) Classification and do not require industrial license. 5. The above 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. ... ... ... ... ... ... ... &n....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... NFE earnings in five years (1-2) 3) This permission is subject to the following terms and conditions: - i) Substantial activity of manufacturing shall be carried out within the bonded premises in terms of CBEC Circular No. 65/2002-Cus dated 07.10.2002 and Notification No. 52/2003-Cus dated 31.03.2003. ii) Positive NFE / Value Addition shall be maintained as per Foreign Trade Policy. iii) All other terms and conditions of LOP dated ............... will remain unchanged. iv) Please keep this letter along with the LOP dated .................... 4. You are requested submit revised Legal Agreement in terms of Appendix 6E of Handbook of Procedures, 2023 within 15 days provided there are changes in the Annexure - I to the existing Legal Agreement. 5. This is issued 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) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bsp; Date: ... ... ... To, (Unit's address) Subject: Request for advance DTA sale of [Item for which advance DTA sale granted ] - reg. Reference: Letter of Permission (LoP) No. ............................... dated ......... Sir/Madam, I am directed to refer to your letter dated ........................ on the above mentioned subject and to convey the approval of Development Commissioner, (relevant)SEZ, for advance DTA sale of (NAME OF ITEM) for Rs.(DTA SALE AMOUNT) lakhs (Rupees ..................................... IN WORDS only) against the estimated exports projected by you in the first year(two years in case of pharmaceutical units), subject to the following terms and conditions as mentioned below:- Terms and conditions: a) This permission shall be valid for a period of one year from the date of issue of this letter and the unit shall maintain positive NFE criteria within a maximum period of two years (three years in case of pharmaceutical units)from the date of commencement of the production) i.e. upto .................. b) The provisions and procedure of Customs & GST Acts, rules ma....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nbsp; Rs............. Lakhs Name of items 1......................................: Rs. ........... Lakhs 2......................................: Rs. ........... Lakhs 3......................................: Rs. ........... Lakhs ------------------------- Total: Rs............. Lakhs 2. The above permission is subject to the following terms and conditions:- i) The provisions and procedure of Customs Act/IGST Act/CGST Act/SGST Act/Central Excise Act, rules made thereunder and the notification/circular issued on this behalf shall be followed. ii) If the goods sought to be sold in t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....duties and taxes, as notified by the Department of Revenue, Ministry of Finance, Government of India (notified from time to time) before clearance of goods. 3. Procedures/formalities as required under Customs/Central Excise/GST rules/regulations shall be observed.. 4. Valuation of the goods shall be to the satisfaction of custom authorities. 5. The realization of proceeds in foreign exchange from M/s [NAME AND ADDRESS OF OVERSEAS BUYER] in respect of the above mentioned supplies shall be received within 270 days (9 month) from the date of supply and such realization shall be intimated to this office within 30 days from the date of receipt of payment along with self- attested copies of Foreign Inward Remittance Certificate (FIRC) issued by the bank. This is issued with the approval of Development Commissioner Your faithfully, (...........................) Deputy/Assistant development commissioner Copy: 1) Deputy Commissioner, Customs (Preventive),, ... ... ... ... ... ... ... ... ... ... ... ... ... ..., ... ... ... ... ... ... ... ... ... ... ... ... ... ..., ... ... ... ... ... ... ... ... ... ... ... ... ... ... 2) The B....
X X X X Extracts X X X X
X X X X Extracts X X X X
....its to foreign collaborators - Royalty - Lump sum know-fee fee - Design & Drawing fee - Payment of foreign technicians - Payment on training of Indian Technicians abroad - Commission on exports etc. - Foreign Travel - Amount of interest to be paid on ECB/deferred payment credit - Any other payments (incl. Job work, Membership fees Inspection charges etc) Total Outgo: 3. NFE earnings in five years (1-2) This permission is subject to the following terms and conditions:- i) Substantial activity of manufacturing shall be carried out within the bonded premises in terms of CBEC Circular No. 65/2002-Cus dated 07.10.2002 and Notification No. 52/2003-Cus dated 31.03.2003. ii) Positive NFE /Value Addition shall be maintained as per Foreign Trade Policy. iii) All other terms and conditions of LOP dated ........ will remain unchanged. iv) Please keep this letter along with the LOP da....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ANGE OF LOCATION (Refer to para 6.34 (g) of HBP) File No. ... ... ... ... ... ... Date: ... ... ... To, (Unit's address) Subject: Request for change of location - reg. Reference: Letter of Permission (LoP) No. ............................... dated ........ Sir/Madam, I am directed to your letter dated ................... on the subject cited above and to convey the approval of Development Commissioner, (relevant)SEZ, for change of location from .................................. to ............................................... in terms of para 6.34(g) of Handbook of Procedures 2023 in your LOP date ___ This approval is subject to following terms & conditions:- i) All other terms and conditions of LOP dated ........... and imposed from time to time, if any, shall remain unchanged. ii) The change of location is subject to clearances of land use or environmental condition, if any. iii) A legal agreement in Appendix 6E of FTP 2023 shall be executed within 15 days of the issue of the letter. Please keep this letter with original LOP dated .............. ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Final exit order shall be subject to the following: a) The penalty imposed by the appropriate authority, under the Foreign Trade (Development and Regulation) Act, 1992, as amended, for non-fulfillment of the conditions of approval, would be paid. In case an appeal against an order imposing penalty is pending, final exit would be considered if the unit has obtained a stay order from Competent Authority and has furnished a Bank Guarantee for the penalty adjudicated by the appropriate authority unless the appellate authority makes a specific order exempting the unit from this requirement. b) In case the Unit has failed to fulfill the terms and conditions of LOP and penal proceedings are to be taken up/are in process, a Legal Undertaking for payment of penalties, that may be imposed, would be executed with the Development Commissioner concerned. 5. This is issued with the approval of the Development Commissioner. Yours faithfully, (...............) Deputy/Assistant Development Commissioner Encl: As above. Copy to: The Assistant Commissioner of Customs (Preventive), .....................   FORMAT OF ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1) The Assistant Commissioner of Customs (Preventive), ......................, with reference to your letter C. No. .................................. dated ............. for information. 2) Director of Industries, ............. (respective State Government) 3) Joint Director, Director General of Foreign Trade, ............. (respective RA as per IEC) - for necessary endorsement in IEC and for deletion of EOU status 4) Guard File   FORMAT OF LETTER FOR EXTENSION OF LOP AFTER COMMENCEMNT OF PRODUCTION (Refer to para 6.01(c) and 6.34(h)of HBP) File No. ... ... ... ... ... ... Date: ... ... ... To, (Unit's address) Subject: LOP No ... ... ... ... ... ... ... ... ... ... ...-100%EOU Date ... ... ... ... ...- Intimation of date of commencement of production - reg. Sir/Madam, I am directed to refer to your letter No............dated ................... on the above mentioned subject and to say that the date of commencement of production/operation as informed by you as ........................, has been taken on office records. Accordingly, the Letter....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ct: Fixation of ad-hoc Wastage Norms under para 6.07 (e) of FTP - reg. Reference: Letter of Permission (LoP) No. ............................... dated ........ Sir/Madam, I am directed to refer to this office letter of even number dated ______ on the subject cited above and to convey approval of Development Commissioner for fixation of ad hoc Input Output Norms for (name of Export Product)____________ for six months in terms of the provisions contained under Para 6.07(e) of Foreign Trade Policy 2023 read with Para 6.06(e) of Handbook of Procedures A. Imported inputs Required Imported item Quantity required for each of export product UOM Purpose of requirement Wastage claimed (%age) Description Technical Characteristics ITC (HS) Code B. Indigenous inputs Required indigenous item Quantity required for each of export product UOM Purpose of requirement Wastage claimed (%age) Description Technical Characteristics ITC (HS) Code C. Export Produc....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; Sir, I am directed to refer to your letter dated ...................... on the subject cited above and to inform you that change in director / addition of directors listed below has been taken note on the office records. Sl. No. Existing Board of Directors Sl. No. New Board of Directors Name of Director Date of appointment Date of resigning Name of Director Date of appointment 1 2 2. Please keep this letter with your original Legal Agreement accepted by the Development Commissioner. Yours faith....