Home India Ministry of Commerce and Industry In exercise of powers conferred under paragraphs 103 and 313...
Date: 2020-01-29 Category: Extra Ordinary State: Union Government Country: India

In exercise of powers conferred under paragraphs 103 and 313 a and b of the Foreign Trade Policy

Issued by Ministry of Commerce and Industry · Department of Commerce

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

Executive Summary: This public notice announces the withdrawal of Merchandise Exports from India Scheme (MEIS) benefits for apparel and made-up items under Chapter 61, 62, and 63 of ITC HS 2017, effective March 7, 2019. It also revises procedures for the Scheme for Rebate of State and Central Levies and Taxes (RoSCTL) and updates application form ANF 4R. Key actions include exporters needing to file separate online applications for RoSCTL claims based on specific date ranges. Key Points / Main Content: MEIS Withdrawal: * MEIS benefits are withdrawn for apparel and made-up items (Chapter 61, 62, 63 of ITC HS 2017) for exports from March 7, 2019. RoSCTL Application Procedure (Revised): * Applications for RoSCTL and additional incentives must be filed online using a digital signature on the DGFT website (ANF 4R). * Relevant shipping bills must be linked to the online application. E-BRCs are not required. * A maximum of 50 shipping bills can be included in a single online application. * Separate online applications are required for: * Shipping bills with Let Export date between March 7, 2019, and December 31, 2019. * Shipping bills with Let Export date on or after January 1, 2020. * Jurisdictional RA for RoSCTL application will be as per para 3.06 b of HBP. * Facility of Split Scrips: Provisions of para 3.09 of the HBP shall apply. * Shipments from EDI Ports and Non-EDI Ports cannot be combined in one application. * For non-EDI ports, the port of registration shall be the relevant non-EDI port of export, and separate applications must be filed for each. * The DGFT system will electronically populate entitlement per shipping bill, including additional incentives, and adjust for MEIS already granted (for applications from March 7, 2019, to December 31, 2019). * RA shall scrutinize 2 percent of issued RoSCTL applications, under a Risk Management System (RMS), every week. * Duty Credit Scrip shall be valid for a period of 24 months from the date of issue. * Revalidation of Duty Credit Scrip shall not be permitted unless covered under paragraph 2.20c of HBP. Last Dates for Application: * For shipping bills with LEO date from March 7, 2019, to December 31, 2019: June 30, 2020. * For shipping bills with LEO date on or after January 1, 2020: within one year from the date of LEO. * No late cuts are allowed under RoSCTL. Other Provisions: * For non-EDI shipping bills, the RA will verify details from original shipping bills before granting scrip. * Duplicate scrips may be issued under RoSCTL, as per para 2.24 of the Handbook of Procedures 2015-20. * All exporters, except those on the DGFT Denied Entity List, are eligible to claim RoSCTL. * Excess/undue MEIS claims paid for exports between March 7, 2019, and December 31, 2019, will be adjusted against RoSCTL. Recovery Mechanism: * Applicants must maintain records of shipping bills and related documents for 3 years from the scrip issuance date. * The Licensing Authority can request original documents within 3 years. Failure to provide them results in a refund of the rebate with interest. * Excess RoSCTL amounts issued must be refunded with interest as per FTP paragraph 3.19. * Failure to refund or respond within 30 days will result in action as per the FTDR Act, 1992. * The rebate is subject to receipt of sale proceeds within the allowed time under FEMA, 1999. * Action under the FTDR Act, 1992 may be taken by the Regional Authorities for repayment of erroneous or excess paid RoSCTL. * Interest at 15% per annum will be charged on overpayments from the debit date of the scrip until repayment. No interest if unused scrips are returned. * Penalties may be imposed for misdeclaration or fraudulent practices. ANF 4R Revision: * Application form ANF 4R is revised as per the annexure to the public notice. Impact Analysis: Exporters: * Impact: Loss of MEIS benefits for specific exports from March 7, 2019; new procedures for claiming RoSCTL rebates. * Action Required: File separate online applications for RoSCTL claims within specified deadlines, adjust accounting for MEIS benefits already received, and maintain accurate records for potential audits. Regional Authorities (RAs): * Impact: New responsibilities for processing and scrutinizing RoSCTL applications, verifying non-EDI shipping bills, and recovering excess payments. * Action Required: Implement the revised RoSCTL procedures, conduct risk-based scrutiny of applications, and take action to recover excess payments as per FTDR Act, 1992. DGFT (Directorate General of Foreign Trade): * Impact: Oversight and management of the RoSCTL scheme, including revisions to procedures and systems. * Action Required: Maintain and update the online system for RoSCTL applications and ensure compliance with the revised procedures.

Key Entities Referenced

Directorate General of Foreign Trade: An organization under the Ministry of Commerce and Industry, responsible for implementing foreign trade policy. NEW DELHI: Capital of India. Place of publication of the notification. ITC HS 2017: Indian Trade Classification based on Harmonized System of Coding, 2017 version, used for classifying goods in foreign trade. MEIS (Merchandise Exports from India Scheme): A scheme to promote merchandise exports from India, which is being withdrawn for certain sectors as per the notification. Handbook of Procedures 2015-2020: A document outlining the procedures related to foreign trade policy. RoSCTL (Rebate of State and Central Levies and Taxes): A scheme for Rebate of State and Central Levies and Taxes on Export of Garments and Made-ups. Ministry of Textiles: Government ministry responsible for textile related policies and notifications related to RoSCTL scheme. Customs Act, 1962: An act related to customs duties and regulations in India.
Official Source Record View Original Source →
See Full Document Text
ररररििििजजजज(cid:4)(cid:4)(cid:4)(cid:4)(cid:5)(cid:5)(cid:5)(cid:5)ीीीी सससस..ंं..ंं डडडडीीीी....एएएएलललल....---- 33333333000000004444////99999999 RRRREEEEGGGGDDDD.... NNNNOOOO.... DDDD.... LLLL....----33333333000000004444////99999999 xxxGIDHxxx सी.जी.-डी.एल.-अ.-04022020-215921 xxxGIDExxx CG-DL-E-04022020-215921 अअअअससससााााधधधधााााररररणणणण EXTRAORDINARY भभभभाााागगगग I—खखखख(cid:2)(cid:2)(cid:2)(cid:2)डड डड 1 PART I—Section 1 (cid:5)(cid:5)(cid:5)(cid:5)ााााििििधधधधककककाााारररर सससस ेे ेे(cid:5)(cid:5)(cid:5)(cid:5)ककककााााििििशशशशतततत PUBLISHED BY AUTHORITY सससस..ंं..ंं 28] ननननईईईई (cid:13)(cid:13)(cid:13)(cid:13)दददद(cid:15)(cid:15)(cid:15)(cid:15)ललललीीीी,,,, बबबबुधुधुधुधववववाााारररर,,,, जजजजननननववववररररीीीी 29, 2020////ममममााााघघघघ 9, 1941 No. 28] NEW DELHI, WEDNESDAY, JANUARY 29, 2020/MAGHA 9, 1941 Okkf.kT; ,oa m|ksx ea=ky; ¼okf.kT; foHkkx½ ¼fons'k O;kikj egkfuns'kky;½ lkoZtfud lwpuk ubZ fnYyh] 29 tuojh] 2020 la- 58@2015&2020 fo"k;% fnukad 07-03-2019 ls ifj/kku ,oa fufeZfr;ka {ks= ¼vkbZVhlh ,p,l 2017 dk v/;k; 61] 62 vkSj 63½ dh enksa gsrq ,ebZvkbZ,l dh lekfIr] izfØ;k iqLrd] 2015&20 ds iSjk 4-95 esa la'kks/ku vkSj vkjvks,llhVh,y Ldhe ds dk;kZUo;u gsrq ,,u,Q 4n esa la'kks/kuA Qk- la- 01@61@180@360@,,e&19@ihlh&3@Hkkx&2-&fon”s k O;kikj uhfr ¼2015&2020½ d s iSjk 1-03 vkSj 3-13¼d½ ,o a ¼[k½ d s rgr iznÙk 'kfDr;k sa dk i;z kxs djr s gq,] egkfun”s kd] fon”s k O;kikj ,rn~}kjk fuEufyf[kr l”a kk/s ku djr s g%Sa 1- ,ebvZ kb,Z l gsrq iz;kTs ; ifzØ;k iqLrd ¼,pchih½ d s ifjf”k’V 3[k] rkfydk&2 e sa fuEufyf[kr dk s “kkfey fd;k tkrk gS%& Þfnukda 07-03-2019 l s fd, x, fu;kZr gsrq vkbZVhlh ,p,l 2017 d s v/;k; 61] 62 vkSj 63 ¼ifj/kku ,o a fufeZfr;k½as d s vUrxZr enk sa gsrq dkbs Z ,ebZvkbZ,l ykHk miyC/k ugh a gkxs kßA 2- izfØ;k iqLrd d s l”a kkfs/kr iSjk 4-95 vkSj 4-96 fuEukuqlkj g%Sa 4-95 jkT; vkSj dsUnzh; ysoh vkSj djksa esa NwV nsus gsrq Ldhe ¼vkjvks,llhVh,y½ vkSj vkjvks,llhVh,y ds varxZr vfrfjDr rnFkZ izksRlkgu ds fy, vkosnu djus dh izfØ;kA d- fon”s k O;kikj uhfr dk iSjk 4-01 ¼x½ vkjvk,s llhVh,y d s ckj s esa gSA vkjvks,llhVh,y Ldhe vkSj vkjvks,llhVh,y ds rgr vfrfjDr rnFkZ izksRlkgu ij fooj.k gsrq oL= ea=ky; dh le;&le; ij tkjh dh xbZ jkti= vf/klwpukvksa dks ns[kk tk ldrk gSA 586 GI/2020 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1] [k- vkjvk,s llhVh,y d s rgr NVw d s nko s vkSj vfrfjDr rnFkZ izkRs lkgu gsrq vkons u ,,u,Q 4n e sa lca fa/kr {ks=h; izkf/kdkjh dk s fMthVy gLrk{kj dk iz;kxs djr s g,q Mhth,QVh dh ocs lkbZV http://dgft.gov.in ij vkWuykbu izLrqr fd;k tk,xkA lca fa/kr f”kfixa fcyk sa dk s fu;kZrd@ vkons d }kjk vkWuykbZu vkons u d s lkFk vkWuykbZu fyda fd;k tk,xkA vkjvk,s llhVh,y gsrq vkons u dju s d s fy, bZ&chvkjlh dk s fyda dju s dh dkbs Z vko”;drk ugh a gkxs hA vkuWykbZu ekWM~;yw e sa fu;kZrd }kjk ,d ,dy vkons u e sa vf/kdre 50 f”kfixa fcyk sa dk s tkMs u+ k vuqer gkxs kA x- fnukda 07-03-2019 l s 31-12-2019 dh vof/k e sa ekU; fu;kZr rkjh[k oky s vkSj fnukda 01-01-2020 dk s ;k bld s ckn ekU; fu;kZr rkjh[k oky s f”kfixa fcyk sa d s fy, vkjvk,s llhVh,y d s varxZr nkok sa d s fy, vyx vkWuykbu vkons uk sa dk s izLrqr fd;k tk,xkA ?k- fLIyV fLØik sa dh lqfo/kk% ifzØ;k iqLrd d s iSjk 3-09 d s izko/kku ;Fkkfspr ifjorZuk sa lfgr ykx w gkxas As M- vkjvk,s llhVh,y d s vkons u gsrq {ks=kf/kdkj izkIr {ks=h; izkf/kdkjh izfØ;k iqLrd d s iSjk 3-06 ¼[k½ d s vuqlkj gkxs kA vkons d lqfuf”pr djxsa s fd o s fLØi izkIr dju s d s fy, ifzØ;k iqLrd d s iSjk 3-06 ¼[k½ d s vuqlkj {ks=kf/kdkj d s lca fa/kr {ks=h; izkf/kdkjh dk s gh vkons u dj jg sa g Sa rFkk fLØi gsrq vkWuykbZu vkons u djr s le; bl lca /a k e sa ?kk’sk.kk izLrqr djasxAs rFkkfi foÙkh; o’kZ dh “k:q vkr e sa {ks=h; izkf/kdkjh dk s pquu s rFkk ml forh; o’kZ e sa lHkh vkons uk as gsrq mlh {ks=h; izkf/kdkjh dk s cuk, j[ku s lca /a kh iSjk 3-06 ¼d½ e sa yxkbZ xbZ ikcna h ykx w ugh a gkxs hA Pk- vkjvk,s llhVh,y fLØi d s fy, ita hdj.k d s iÙku dk p;u% vkWuykbZu vkons u djr s le; i. bZMhvkbZ iÙkuk sa vkSj xSj&bZMhvkbZ iÙkuk sa l s f”kieVsa dk s ,d vkons u e sa Dyc ugh a fd;k tk ldrk gSA ii. vkons d tgk a l s fu;kZr fd;k tkrk gS ,sl s iÙkuk sa es a l s fdlh ,d iÙku l s bZMhvkbZ lefFkZr iÙkuk sa gsrq ita hdj.k d s iÙku dk p;u dj ldrk gSA iii. xSj&bZMhvkbZ iÙku d s ek/;e l s fu;kZr ds ekeys esa] ita hdj.k dk iÙku fu;kZr dk lxa r xSj&bZMhvkbZ iÙku gkxs kA rnuqlkj] izR;ds xSj&bMZ hvkbZ iÙku gsrq vyx&vyx vkons u izLrqr fd;k tk,xkA N½ fnukda 07-03-2019 l s 31-12-2019 dh vof/k e sa vkons uk sa gsrq Mhth,QVh vkWuykbZu iz.kkyh vfrfjDr rnFkZ izkRs lkgu jkf”k lfgr izfr f”kfixa fcy d s vuqlkj byDs Vªkfud :Ik l s ik=rk dk s Hkjxs h rFkk tgka Hkh ,ebZvkbZ,l dk ykHk fn;k x;k gS ml s de@lek;kfstr djxs hA Tk½ vfare ik=rk d s iz.kkyh vk/kkfjr vuqekns u d s i”pkr {ks=h; izkf/kdkfj;k sa }kjk dkxt jfgr rjhd s l s fLdi tkjh dh tk,a xhA rFkkfi] tkfs[ke izc/a ku iz.kkyh ¼vkj,e,l½ d s varxZr {ks=h; izkf/kdkjh tkjh fd, x, 2 ifzr”kr vkjvk,s llhVh,y vkons uk sa dh izfr lIrkg tkpa djxas As Mhth,QVh iz.kkyh }kjk vkj,e,l ekeyk sa dk s ;kn`fPNd :Ik l s vkWuykbZu tujVs fd;k tk,xkA >- fLØik sa dk ita hdj.k% vkjvk,s llhVh,y d s rgr tkjh fd, x, fLØik sa d s ita hdj.k dk iÙku fuEukuqlkj gkxs k% i. “kqYd ØfsMV fLØi ¼fLIyV lfgr½ ita hdj.k d s ,dy iÙku d s lkFk tkjh fd;k tk,xk tk s bZMhvkbZ iÙkuk sa e sa ls dkbs Z Hkh ,d gk s ldrk g S tgk a l s fu;kZr fd;k tkrk gAS xSj bZMhvkbZ iÙkuk sa l s f”kieasV d s ekey s e]sa vkjvk,s llhVh,y d s rgr “kqYd ØfsMV fLØi ¼fLIyV lfgr½ ita hdj.k d s ,dy iÙku d s lkFk tkjh fd;k tk,xk tk s fu;kZr dk iÙku gkxs kA ii. “kqYd ØfsMV fLØi dk s fLØi ij mfYyf[kr iÙku ij ita hd`r djku s dh vko”;drk gAS ;g “kqYd ØfsMV d s mi;kxs dh vuqefr nus s l s igy s fd;k tkuk gSA ,d ckj bZMhvkbZ iÙku ij ita hd`r gk s tku s ij fLØi dk Lopkfyr :i l s vk;kr gsrq fdlh Hkh bZMhvkb Z iÙku ij vkSj Vys hxzkfQd fjyht ,Mokbl ¼Vhvkj,½ izfØ;k d s rgr fdlh Hkh eSuqvy iÙku ij mi;kxs fd;k tk ldrk gSA iii. ;fn ita hdj.k dk iÙku eSuqvy iÙku gS] rk s fdlh vU; iÙku ij vk;kr gsrq Vhvkj, dh vko”;drk gkxs hA ´- oS/krk vof/k vkSj iquoZS/khdj.k% “kqYd ØfsMV fLØi tkjh gkus s dh frfFk l s 24 eghuk sa dh vof/k d s fy, oS/k gkxs k vkSj ml frfFk ij oS/k gkxs k ftl frfFk ij “kYq d dk okLrfod MfscV fd;k tkrk gSA “kqYd ØfsMV fLØi dk iquosZ/khdj.k vuqer ugh a gkxs k tc rd fd bl s ifzØ;k iqLrd d s iSjk 2-20¼x½ d s rgr doj u fd;k x;k gkAs V- 'kqYd ØsfMV fLØi gsrq vkosnu izLrqr djus dh vafre frfFk% f'kfiax fcy gsrq vkosnuA d- fnukad 07-03-2019 ls 31-12-2019 rd ekU; fu;kZr vkns'k dh frfFk ds lkFk f'kfiax fcyksa gsrq vkWuykbu nkok izLrqr djus dh vafre frfFk 30-06-2020 gksxhA [k- 01-01-2020 dks vFkok mlds ckn ekU; fu;kZr vkns'k dh frfFk ds lkFk f'kfiax fcyksa gsrq vkWuykbu vkosnuksa dks izLrqr djus dh vafre frfFk ekU; fu;kZr vkns'k dh frfFk ls ,d oषZ ds vUnj gksxhA¹भाग Iµख(cid:2) ड 1º भारत का राजप(cid:12) : असाधारण 3 bu vafre frfFk;ksa ds ckn dksbZ vkosnu izLrqr ugha fd;k tk ldrk gS rFkk f'kfiax fcy dkykrhr gksaxsA vkjvks,llhVh,y Ldhe ds rgr foyac dVkSrh dk dksbZ izko/kku ugha gSA B- vkj, e sa xSj bMZ hvkbZ f”kfixa fcyk sa dh izkslfslxa djuk% xSj bZMhvkbZ f”kfixa fcyk sa d s ekey s e sa lca fa/kr vkj, fLØi iznku dju s l s igy s eyw f”kfixa fcy l s fu;kZrd }kjk Hkj s x, fooj.k dk s LkR;kfir djxs kA M- ifzØ;k iqLrd 2015&20 d s iSjk 2-24 d s izko/kkuk sa d s varxZr vkjvk,s llhVh,y d s rgr MIwyhdVs fLØi tkjh fd;k tk ldrk gSA <-+ mu bdkb;k@sa vkbbZ Zlh tk s Mhth,QVh dh vLohd`r bdkbZ lpw h e sa gS]a dk s NkMs d+ j lHkh fu;kZrd vkjvk,s llhVh,y d s varxZr nkok dju s d s fy, ik= gASa 4-96 olwyh ra= d½ vkons d dk s fu;kZr l s lca fa/kr f”kfixa fcyk sa vkSj vU; nLrkots k sa dk vfHky[s k fuxZe d s i”pkr tkpa vkSj olyw h iz;kts uk sa d s fy, fLØi tkjh gkus s dh rkjh[k l s 3 o’kksaZ dh vof/k d s fy, lHa kky dj j[kuk gAS ykblfsUlxa izkf/kdkjh rhu o’kkZ sa d s Hkhrj fdlh Hkh le; bu eyw nLrkots k sa dh ekxa dj ldrk gSA ;fn vkons d ykblfsUlxa izkf/kdkjh }kjk ekxa s x, eyw nLrkots dk s izLrqr ugh a dj ikrk gS rk s vkons d dk s iznku dh xbZ NVw fLØi tkjh gkus s dh rkjh[k l s lhek “kqYd vf/kfu;e 1962 dh /kkjk 28 d d d s rgr fu/kkZfjr nj ij C;kt d s lkFk ykSVkuk gkxs kA [k½ lkFk gh] ,sl s mnkgj.k gk s ldr s gS a tgk a fu;kZrd d s vkons u d s vk/kkj ij ,ebZvkbZ,l ;k vU;Fkk ds fy, lek;ksftr djrs le; vkjvk,s llhVh,y d s varxZr ik= jkf”k l s vf/kd jkf”k tkjh dh xbZ gSA ,sl s ekeyk sa e sa lca fa/kr {ks=h; izkf/kdkjh lxa r fLØi d s byDs Vªkfud fjdkMZ dh tkpa djxs k vkSj ;fn {ks=h; izkf/kdkjh dk s vR;f/kd nkok@vR;f/kd lfaorj.k dk irk pyrk gS rk s vkons d fon”s k O;kikj uhfr d s iSjk 3-19 e sa ;Fkk fofgr C;kt d s lkFk vR;f/kd nkok dk fjQMa djxs kA x½ ;fn vkons d mijkDs r ;Fkk fu/kkfZjr vR;f/kd nkok fjQMa ugh a djrk gS ;k {ks=h; izkf/kdkjh }kjk Hkts s x, bll s lca fa/kr i= dk 30 fnuk sa d s Hkhrj tckc ugh a nsrk gS rk s {ks=h; izkf/kdkjh ,QVh ¼Mh ,o a vkj½ vf/kfu;e vkSj fu;ekoyh d s vuqlkj dkjZokb Z vkjHa k djxs kA ?k½ vuqer NVw fon”s kh eqnzk icz /a ku vf/kfu;e] 1999 d s varxZr vuqer le; d s Hkhrj fcØh l s ykHk dh izkfIr d s v/khu gS ftld s u gkus s ij ,slh NVw dk s dHkh&Hkh vuqer ugh a gkus s d s :i e sa ekuk tk,xkA xyr ;k vf/kd vkjvk,s llhVh,y Hkqxrku dh pqdkSrh d s fy, {ks=h; izkf/kdkfj;k sa }kjk ,QVh ¼Mh ,o a vkj½ vf/kfu;e] 1992 d s rgr dkjZokbZ dh tk ldrh gAS bld s vykok] fu;kZr dh xyr x.kuk l s mRiUu fLØik sa d s ek/;e l s tkjh NVw d s fdlh vR;f/kd Hkqxrku dk s ykSVkuk vko”;d gSA tgk&a tgk a bl rjg d s vfrfjDr Hkqxrku dh olyw h cdk;k gS ogk¡ fu;kZrd }kjk fLØi d s MfscV gkus s dh rkjh[k l s iquHkZqxrku dh rkjh[k rd ifjdfyr 15 izfr”kr izfr o’kZ dh nj l s C;kt dk Hkh Hkqxrku fd;k tk,xkA ;fn fu;kZrd viz;qDr fLØi okil dj nsrk gS rk s dkbs Z C;kt ugh a yxk;k tk,xk] rFkkfi] xyr ?kk’sk.kk ;k diVi.w kZ O;ogkj d s vk/kkj ij U;k;fu.kZ; d s vkn”s k d s rgr tqekZuk yxk;k tk ldrk gSA 3- ,u,u,Q 4n dk l”a kk/s ku fd;k tkrk gS] vkSj ;g lkotZ fud lpw uk d s vuqyXud d s :Ik e as gSA 4- fuEufyf[kr iSjk dk s ifzØ;k iqLrd d s v/;k; 3 e sa tkMs +k tkrk gSA Þ3-01¼1½ ifj/kku vkSj fufefZr;k sa ¼v/;k; 61] 62 vkSj 63½ d s lca /a k e sa 07-03-2019 l s 31-12-2019 dh vof/k d s chp ekU; fu;kZr dh rkjh[k lfgr fu;kZr d s fy, ,ebvZ kb,Z l d s rgr fu;kZrdk sa dk s Hkqxrku fd, x, vfrfjDr vuqfpr nkok sa dk s ;Fkkfspr :Ik l s tgk a Hkh n;s gk s vkjvk,s llhVh,y vkSj olfwy;k sa d s eí s lek;kfstr fd;k tk,xkAß bl lkoZtfud lwpuk dk izHkko% jkT; vkSj dUs nzh; dj vkSj ysoh dh NVw ¼vkjvk,s llhVh,y½ gsrq Ldhe d s fy, oL= ea=ky; }kjk tkjh dh xbZ vf/klpw ukvk sa d s vk/kkj ij iSjk 4-95 vkSj 4-96 e sa izfØ;k dk s l”a kkfs/kr fd;k x;k gS vkSj vk;kr&fu;kZr izi= ¼,,u,Q 4n½ dk s l”a kkfs/kr fd;k x;k gAS vkjvk,s llhVh,y izkjHa k dju s d s dkj.k fnukda 07-03-2019 l s fd, x, fu;kZr gsrq ifj/kku vkSj fufefZr;k a {ks=k sa ¼v/;k; 61] 62] 63½ dh enk sa d s fy, ,ebZvkbZ,l dk s okil y s fy;k x;k gSA vfer ;kno] egkfun's kd] fon's k O;kikj ,o a inus vij lfpo lkoZtfud lpw uk l-a fnukda tuojh] 2020 dk vuqyXud ,,u,Q& 4n jkT; vkSj dUs nzh; djk sa vkSj ysoh dh NVw ¼vkjvk,s llhVh,y½ dh ;kts uk d s fy, vkons u dju s d s fy, vkons u izi= tSlk fd ifzØ;k iqLrd 2015&20 d s iSjk 4-95 vkSj 4-96 e sa vf/klfwpr gAS4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1] vkosndksa ds fy, fn'kk funsZ'k 1- vkons u djus l s iwoZ —Ik;k ,pchih 2015&20 d s iSjk 4-95 vkSj 4-96 vkSj vkjvk,s llhVh,y ij oL= ea=ky; }kjk izdkf”kr jkti= vf/klpw uk vkSj ,,u,Q 4n ?kk’sk.kk, a n[s k yAsa 2- —Ik;k /;ku n as fd 07-03-2019 l s 31-12-2019 rd dh vof/k d s f”kfixa fcy vkSj 01-01-2020 l s f”kfixa fcy izLrqr dju s d s fy, ekU; fu;kZr frfFk d s vk/kkj ij vyx&vyx vkons u fd, tku s dh vko”;drk gSA 3- 07-03-2019 l s 31-12-2019 dh vof/k d s f”kfixa fcyk sa d s fy, igy s l s gh tkjh] ,ebZvkbZ,l d s fy, mi;qDr lek;kts u d s i”pkr le;&le; ij ;Fkk l”a kkfs/kr oL= ea=ky; dh jkti= vf/klpw ukvk sa d s }kjk vf/klfwpr njk sa vf/kdre lhek@vfrfjDr rnFkZ izkRs lkgu d s vk/kkj ij vkWuykbu bZ dkWe ekWM~;yw Lor% vkjvk,s llhVh,y ik=rk dh x.kuk dj yxs kA 4- vkons d ,d le; ij ,d f”kfixa fcy dk p;u@fooj.k HkjAsa ,d vkons u e sa NVw d s fy, vf/kdre 50 f”kfixa fcyk sa dk p;u fd;k tk ldrk gSA Hkkx d 1- vkons d dk fooj.k% i vkbZbZlh l-a ii vkbZbZlh dk uke iii irk iv nwjHkk’k l-a v oS/k@lfØ; bZ&eys vkbZMh Hkkx [k 2- vkosnu dk fooj.k % i. fu;kZr ykblfsalxa o’kZ [—Ik;k ekU; fu;kZr frfFk ¼,pchih dk iSjk 9-12½] d s vk/kkj ij ftl o’kZ fu;kZr fd;k x;k gS] mldk mYy[s k dj sa % ii. vkons u izLrqr dju s dh frfFk % iii. bl vkons u d s fy, fu;kZr dk iÙku% 3- f”kfixa fcy fooj.k% ik= f”kfixa fcy vkWuykbu f”kfixa fcy HkMa kj e sa miyC/k gkxsa As fu;kZrdk sa dk s f”kfixa fcyk sa dk p;u dju s vkSj viuk vkons u dju s dh vko”;drk gSA bZMhvkbZ f”kfixa fcyk sa dk fooj.k Hkju s dh vko”;drk ugh a gSA 4- vifs{kr fLIyV izek.k i=k sa dh l-a ¼izR;ds 5 yk[k d s xq.kdk sa e½sa% 5- vk;kr mí”s ; d s fy, ita hdj.k dk iÙku ¼ita hdj.k dk iÙku fu;kZr fd, tku s okyk sa iÙkuk sa e sa ls ,d gkus k pkfg,½A 6- Ĩ”k.kk@opuc)rk 1 eS@a ge ,rn~}kjk Ĩ’k.kk djrk gw¡@djr s gS a fd% d- dia uh ftld s fy, vkons u fd;k x;k gS] d¨ fuEufyf[kr fdlh Òh vf/kfu;e ¼le;-le; ij ;Fkk l'a kkfs/kr½ d s v/khu nf.Mr ugÈ fd;k x;k@nfaMr fd;k x;k gS ¼tk s ykx w gS ml s pqu½sa (i) lhek'kqYd vf/kfu;e] 1962 (ii) dUs æh; mRikn 'kYq d vf/kfu;e] 1944 (iii) fon's k O;kikj ¼fodkl ,o a fofu;eu½ vf/kfu;e] 1992 + vkSj (iv) fon”s kh eqnzk vf/kfu;e] 1999 (v) fon's kh eqnzk laj{k.k] rLdjh xfrfof/k fuokj.k vf/kfu;e] 1974¹भाग Iµख(cid:2) ड 1º भारत का राजप(cid:12) : असाधारण 5 [k- dEiuh@QeZ@,p;,w Q@U;kl ¼tSlk Òh ekeyk g¨½ dk d¨Ã Òh fun's kd@lk>ns kj@ Lokeh@drkZ@U;klh@QeZ@,p;,w Q@U;klh fdlh vU; dEiuh@QeZ@laLFk~k tk s Mhth,QVh dh vLoh— r bdkbZ lpw h ¼MhÃ,y½ e sa gS] dk fun's kd@lk>ns kj@Lokeh@ dÙkkZ@U;klh ugÈ gAS x- u r¨ dEiuh d s ita hÑr dk;kZy;@QeZ d s eq[;ky; vkSj u gh mld s fdlh 'kk[kk dk;kZy;¼;¨½a@;fwuV¼V¨½a@fMfotu¼u¨½a d¨ pdw drkZ Ĩf’kr fd;k x;k gS vkSj u gh uhfr d s fdlh Áko/kku d s v/khu vk;kr@fu;kZr dju s d s fy, vik= Ĩf’kr fd;k x;k gAS 2 eS@a ge le;&le; ij ;Fkkl'a k¨f/kr fon's k O;kikj ¼fodkl ,o a fofu;eu½ vf/kfu;e] 1992 mld s rgr cu s fu;e¨ a vkSj vkn's k¨]a fon's k O;kikj uhfr] ÁfØ;k iqLrd vkSj vk;kr fu;kZr en d s vkÃVhlh ¼,l,p½ oxÊdj.k d s Áko/kku¨ a d s ikyu dh 'kiFk ysrk gw¡@ysr s gSAa 3 eS@a ge Ĩ’k.kk djrk gw¡@djr s g Sa fd bl vkons u e sa fn, x, C;©j s vkSj fooj.k esjh@gekjh tkudkjh vkSj fo”okl d s vuqlkj lR; vkSj lgh gS vkSj ble sa dqN Òh fNik;k vFkok j¨dk ugÈ x;k gSA e@Sa ge i.w kZr% le>rk gw¡@le>r s gS a fd vkons u e sa nh xà tkudkjh xyr ;k >Bw h lkfcr g¨xh r¨ eq>@s ge sa d¨Ã Òh n.MkRed dkjZokà vFkok ifj.kke Òqxrku s iM + ldr s g Sa t¨ fd fof/k }kjk fu/kkZfjr ;k vU;Fkk vifs{kr g¨Aa 4 eSu s ,pchih 2015&20 d s iSjk 3-06 ¼[k½ dk s i< + fy;k gS vkSj eS ifjf”k’V 1 d d s vuqlkj viu s {ks=kf/kdkj izkIr {ks=h; izkf/kdkjh dk s vkjvk,s llhVh,y vkons u izLrqr dj jgk gw¡ 5 eS a ,rn~}kjk Áekf.kr djrk gw¡ fd eS a fon”s k O;kikj uhfr d s iSjk 9-06 d s vuqlkj bl Ĩ’k.kk d¨ lR;kfir dju s vkSj gLrk{kj dju s d s fy, vf/kÑr gw¡ 6 eS ,rn~}kjk ?kkfs’kr djrk gw¡ fd eSu s olyw h ra= l s lca fa/kr ,pchih 2015&20 d s iSjk 4-96 d s izko/kkuk sa dk s Ik<+k gS vkSj eS ?kkfs’kr djrk gw¡ fd bl vkons u e sa nko s fd, x, izfs’kr eky dk s ckn e sa okil ugh a fd;k x;k gSA Hkfo’; e sa bld s okil fd, tku s d s ekey s e sa eS lhek”kYq d vf/kfu;e] 1962 d s [kMa 28,, d s rgr fu/kkZfjr C;kt njk sa d s lkFk nh xbZ NVw dk s okil dju s dk opu nsrk gw¡A EkS ;g Hkh ?kk’sk.kk djrk gw¡ fd eSua s jkT; ljdkj@dUs nz ljdkj l s fdlh vU; ra= d s rgr fofufnZ’V ysoh vkSj dj dh _.k@NVw @/ku okilh@izfrifwrZ d s fy, nkok ugh a fd;k gS vkSj nkok ugh a d:xa kA 7 eS a ,rn~}kjk ?kk’sk.kk djrk gw¡ fd bl vkons u e sa bl lca /a k esa vkjvk,s llhVh,y ij oL= ea=ky; d s jkti= vf/klpw uk e sa ;Fkk fofufnZ’V izko/kkuk sa d s mYYk?a ku e sa dkbs Z fu;kZr “kkfey ugh a gASa 8 eS lger gw¡ fd fnukda 07-03-2019 vkSj 31-07-2019 d s chp fu;kZr iksrynku d s fy, egazette.nic e sa miyC/k oL= ea=ky; dh vf/klpw uk fnukda 14-01-2020 dh Qk- l-a 14@26@2016& vkbZVh@[kMa II d s vuqlkj bl vkons u e sa f”kfixa fcy d s eí s nkok tgk¡ Hkh ykx w gk]s bu fu;kZr iksr ynkuk sa ij igy s l s gh fy, x, ,ebZvkb,Z l ykHkk sa d s fy, mi;qDr lek;kts u d s ckn iznku fd;k tk,xkA 9 ;fn eq> s fdlh vuqfpr@vfrfjDr vkjvk,s llhVh,y jkf”k inz ku dh xbZ gS rk s eS a ,sl s fLØi dh rkjh[k l s lhek”kqYd vf/kfu;e 1962 d s [kMa 28dd d s rgr fu/kkfZjr nj ij C;kt d s lkFk udn e sa jkf”k okil dju s dk opu nsrk g¡Aw ;fn eS a vkjvk,s llhVh,y d s rgr lfaorfjr vfrfjDr@vuqfpr jkf”k okil dju s esa vleFkZ gksrk gw¡ ;k eSa lca fa/kr izkf/kdkfj;k sa d s le{k vkjvk,s llhVh,y nkok sa dh iqf’V d s fy, Ik;kZIr nLrkots h lk{; izLrqr dju s e sa vleFk Z gksrk gw¡ rk s eS a tkurk gw¡ fd ,QVh ¼Mh,Ma vkj½ vf/kfu;e d s rgr eS a nMa kRed dkjZokbZ d s fy, mRRkjnk;h jgw¡xkA 1- ?kks"k.kk@opuc)rk dh LohdkjksfDr ds :i esa dks"Bd esa fu'kku yxk,a vkSj izLrqr djsa vkons d dk gLrk{kj fMthVy gLrk{kj dh lgk;rk l s bZ dkWe ekWM;yw e sa fMftVy :i l s IkzLrqr fd;k tk,A6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1] MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) (DIRECTORATE GENERAL OF FOREIGN TRADE) PUBLIC NOTICE New Delhi, the 29th January, 2020 No. 58 /2015-2020 Subject: Withdrawal of MEIS for items in the Apparel and Made-ups sector (Chapter 61, 62 and 63 of ITC HS 2017) from 07.03.2019, Amendment in the para 4.95 of the Handbook of Procedures, 2015-20 and revision of the ANF 4R for Implementation of RoSCTL Scheme F. No. 01/61/180/360/AM-19/PC-3/Part -2.— In exercise of powers conferred under paragraphs 1.03 and 3.13 (a) and (b) of the Foreign Trade Policy (2015-2020), the Director General of Foreign Trade hereby makes the following amendments: 1. In the Appendix 3B, Table 2 of the Handbook of Procedures (HBP) applicable for MEIS, following is inserted: “No MEIS benefits shall be available for items under chapter 61, 62 and 63 of ITC HS 2017 (apparel and made-ups sectors) for exports made with effect from 07.03.2019”. 2. The revised paragraphs 4.95 and 4.96 of the HBP are as under: 4.95 Procedure to apply for the Scheme for Rebate of State and Central Levies and Taxes (RoSCTL) and Additional Ad hoc incentive under RoSCTL a. The para 4.01 (c) of the FTP is about the RoSCTL. The Gazette notifications of the Ministry of Textiles on the RoSCTL scheme and the Additional ad-hoc incentive under RoSCTL issued from time to time may be referred to. b. An application for claiming rebate under RoSCTL and Additional Ad hoc incentive, shall be filed online, using digital signature, on DGFT website at http://dgft.gov.in with RA concerned in ANF4 R. The relevant shipping bills shall be linked with the on-line application by the exporter/ applicant online. There would be no requirement of linking e BRCs for applying for RoSCTL. A maximum of 50 shipping bills would be allowed to be attached in one single application by the exporter in the online module. c. Separate online applications for claims under RoSCTL for shipping bills with Let Export date in the period 07.03.2019 to 31.12.2019 and with Let Export date on or after 01.01.2020 shall be made. d. Facility of Split Scrips: Provisions of para 3.09 of the HBP shall apply mutatis mutandis. e. The Jurisdictional RA for application of the RoSCTL would be as per the para 3.06 (b) of the HBP. The applicants shall ensure that they are applying only to the concerned Jurisdictional RA, as per para 3.06 (b) of the Handbook of Procedures for getting the scrip and shall submit a declaration to that effect while applying for the scrip online. However, the limitation imposed in para 3.06 (a) regarding choosing a RA at the beginning of financial year and maintaining the same RA for all applications in that Financial year shall not apply. f. Choice of Port of Registration for RoSCTL Scrips: While making an online application i. Shipments from EDI Ports and Non-EDI Ports cannot be clubbed in one application. ii. The applicant can chose the Port of registration for EDI enabled ports from any one of the ports from where export is made. iii. In case of exports through non-EDI port, the port of registration shall be the relevant non-EDI port of exports. Accordingly, separate application shall be filed for each non-EDI port. g. For applications in the period 07.03.2019 to 31.12.2019, the DGFT online system shall electronically populate the entitlement per shipping bill including the additional ad-hoc incentive and reduce/adjust MEIS wherever already granted. h. After system based approval of the final entitlement, scrips will be issued by RAs, in a paperless mode. However, RAs shall scrutinize 2% percent of issued RoSCTL applications, under a Risk Management System (RMS), every week. The RMS cases will be randomly generated by the DGFT system online. i. Registration of Scrips: Port of Registration of Scrips issued under RoSCTL would be as follows:¹भाग Iµख(cid:2) ड 1º भारत का राजप(cid:12) : असाधारण 7 i. Duty Credit Scrip (including splits) shall be issued with a single port of registration which shall be any one of the EDI ports from where export is made. In case of shipments from Non EDI ports, the Duty Credit Scrip (including splits) under RoSCTL shall be issued with a single port of registration which shall be the port of export. ii. Duty credit scrip needs to be registered at the port mentioned on the scrip. This is to be done prior to allowing usage of duty credit. Once registered at EDI port, scrip can be automatically used at any EDI port for import and at any manual port under Telegraphic Release Advise (TRA) procedure. iii. In case port of registration is a manual port, TRA shall be required for imports at any other port. j. Validity period and Revalidation: Duty Credit Scrip shall be valid for a period of 24 months from the date of issue and must be valid on the date on which actual debit of duty is made. Revalidation of Duty Credit Scrip shall not be permitted unless covered under paragraph 2.20(c) of HBP. k. Last date of filing of application for Duty Credit Scrips: The applications for shipping bills a. For shipping bills with LEO date from 07.03.2019 to 31.12.2019, the last date for filing online claims will be 30.06.2020. b. For shipping bills with LEO date on or after 01.01.2020, the last date for filing online applications will be within one year from the date of LEO. After these deadlines, no application can be filed and the shipping bills would be time barred. There is no provision of late cut under RoSCTL. l. Processing of Non EDI Shipping bills at RA: In case of Non EDI shipping bills concerned RA shall verify the details entered by the exporter from the original shipping bills before grant of scrip. m. A duplicate scrip may be issued under the RoSCTL, under the provisions of the para 2.24 of the Handbook of Procedures 2015-20. n. All exporters are eligible for making a claim under the RoSCTL, except the entities/IEC which are in the Denied Entity List of the DGFT. 4.96 Recovery Mechanism a. The record of shipping bills and other documents related to export, is required to be maintained by the applicant for a period of 3 years from the date of issuance of scrip for post issue scrutiny and recovery purposes. Licensing Authority may call such documents in original at anytime within 3years.In case the applicant fails to submit the original documents on demand by Licensing Authority, the applicant shall be liable to refund the rebate granted along with interest at the rate prescribed under Section 28AA of Customs Act, 1962, from the date of issuance of scrip. b. Also, there can be instances, where based on the application of the exporter, amount more than the eligible amount has been issued under RoSCTL, while adjusting for MEIS or otherwise. In such cases, concerned RA will examine the relevant scrip’s electronic records and in case, an excess claim/ excess disbursal is noted by the RA, the applicant shall refund the excess claim with interest as prescribed in paragraph 3.19 of FTP. c. In case the applicant fails to refund the excess claim as stipulated above or does not respond to any communication by RA within 30 days of receipt of such communication, RA will initiate action as per FT (D&R) Act, 1992 and Rules. d. The rebate allowed is subject to the receipt of sale proceeds within time allowed under the Foreign Exchange Management Act, 1999 failing which such rebate shall be deemed never to have been allowed. Action under the FT (D&R) Act,1992 may be taken by the Regional Authorities for repayment of erroneous or excess paid RoSCTL. Further, the exporter is required to return any over- payment of rebate issued through the scrips arising from miscalculation. Where-ever recovery of such excess paid is due, interest shall also be paid by exporter at the rate of fifteen percent per annum calculated from the date of debit of the scrip till the date of repayment. In case the exporter returns the un-utilized scrips, no interest will be charged, however, penalty may be imposed under an Adjudication order on the grounds of mis-declaration or fraudulent practice. 3. The ANF 4 R is revised, and is at Annexure to this Public Notice. 4. The following para is added in the chapter 3 of HBP:8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC. 1] “3.01 (l) The excess/undue claims paid to the exporters under MEIS, for exports with Let Export date between the period 07.03.2019 to 31.12.2019, relating to apparel and made-ups (chapter 61, 62 and 63) will be suitably adjusted against RoSCTL and recoveries made, wherever due.” Effect of this Public Notice: Based on notifications for Scheme for Rebate of State and Central Taxes and Levies (RoSTCL) by the Ministry of Textiles procedure in paragraphs 4.95 and 4.96 has been revised and Aayat Niryat Form (ANF 4R) has been revised. On account of introduction of RoSCTL, MEIS for items of the apparel and made-ups sector (chapter 61, 62 and 63) for exports made w.e.f. 07.03.2019 stands withdrawn. AMIT YADAV, Director General of Foreign Trade & Ex-Officio Addl. Secy. Annexure to the Public Notice No. Dated January, 2020 ANF- 4 R Application Form to Apply for the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) as notified in the para 4.95 and 4.96 of the Handbook of Procedures 2015-20) Guidelines for Applicants 1. Kindly refer to Paras 4.95 and 4.96 of the HBP 2015-20 and Gazette Notifications published by the Ministry of Textiles on the ROSCTL, and declarations in the ANF 4R before applying. 2. Please note that based on Let Export date separate applications are required to be filed for shipping bills in the period 07.03.2019 to 31.12.2019 and for shipping bills from 01.01.2020. 3. The online E com module would auto-calculate the RoSCTL entitlement based on the rates/caps/ additional ad-hoc incentive notified by the Ministry of Textiles’ Gazette Notifications as amended from time to time, after suitably adjusting for MEIS already issued for shipping bills in the period 07.03.2019 to 31.12.2019 4. Applicant is required to select/feed the details of one shipping bill at a time. A maximum of 50 shipping bills can be selected for rebate in one application Part A 1. Applicant Details: i IEC No. ii Name of the IEC iii Address iv Telephone No. v Valid / Active Email ID Part B 2. Application Details: i. Export Licensing Year [pl. specify the year in which export has been made, based on Let export date (Para 9.12 of HBP)]: ii. Date of filing of Application: iii. Port of Export for this Application: 3. Shipping Bill Details: The Eligible Shipping Bills would be available in the shipping bill repository online. The Exporters are required to select the shipping bills and build their application. There is no requirement for filling the details for EDI shipping bills. 4. Number of Split Certificates required (in multiples of Rs 5 lakhs each): 5. Port of Registration for the purpose of imports.(The port of registration shall be one of the ports from which exports have taken place)¹भाग Iµख(cid:2) ड 1º भारत का राजप(cid:12) : असाधारण 9 6. Declaration / Undertaking 1 I/We hereby certify that : A. the entity for whom the application has been made have not been penalized/ have been penalized (choose as applicable) under any of the following Acts (as amended from time to time): (i) The Customs Act, 1962, (ii) The Central Excise Act 1944, (iii) Foreign Trade (Development & Regulation) Act 1992, (iv) The Foreign Exchange Management Act,1999; and (v) The Conservation of Foreign Exchange, Prevention of Smuggling Activities Act, 1974 B. none of the Directors / Partners / Proprietor / Karta / Trustees of the company /firm /HUF/Trust, (as the case may be), is/are a Director(s) / Partner(s) / Proprietor / Karta / Trustee in any other Company/ firm / entity which is on the Denied Entity List (DEL) of DGFT; C. neither the Registered Office of the company / Head Office of the firm / 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; I/We undertake to abide by the provisions of the Foreign Trade (Development and Regulation) Act, 2 1992, as amended from time to time, the Rules and Orders framed there under, the Foreign Trade Policy, the Handbook of Procedures I/We hereby certify that that particulars and statements made in this application are true and correct and nothing has been concealed or held therefrom. I/We fully understand that any information furnished in 3 the application 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. 4 I have gone through the para 3.06 (b) of the HBP 2015-20 and am submitting this instant ROSCTL application to my jurisdictional Regional Authority as per Appendix 1A 5 I hereby certify that I am authorized to verify and sign this declaration as per Paragraph 9.06 of the Foreign Trade Policy. 6 I hereby declare that I have read the provisions of the para 4.96 of the HBP 2015-20 regarding the Recovery Mechanism and I declare that none of the consignment in respect of which claim is filed in this application has been subsequently returned. In case it is returned in future, I undertake to refund the rebate granted with interest rates as prescribed under section 28AA of Customs Act, 1962. I also declare that I have not claimed and shall not claim credit/rebate/refund/re-imbursement of the specified levies and taxes under any other mechanism from State Government/ Central Government. 7 I hereby declare that this application does not contain any exports in contravention provisions as specified in the Ministry of Textiles Gazette Notifications on ROSCTL in this regard. 8 I agree that RoSCTL claim against the shipping bills in this application will be granted after making suitable adjustments for MEIS benefits already taken on these export shipments, wherever applicable, as per the Ministry of Textiles Notification dated 14.01.2020, F. No. 14/26/2016-IT/VOL II available at egazette.nic for exports shipments between 07.03.2019 and 31.07.2019. 9 In case, any undue/ excess RoSCTL amount is granted to me, I undertake to refund the amount in cash with interest at the rate prescribed under section 28AA of Customs Act, 1962, from the date of such scrip as and when advised by the RA/ suo-motu . In case I am not able to refund the excess / undue amount disbursed under RoSCTL or am not able to submit adequate documentary evidence substantiating RoSCTL claims before the concerned authorities/RA , I know that I may be liable to penal action under FT(D&R) Act. 1. Tick the box as acceptance of declaration/ undertaking and submit Signature of the Applicant To be Digitally Submitted in the E com module with the help of a Digital Signature Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

Continue your research