Scheme Guidelines for Remission of Duties and Taxes on Exported Products (RoDTEP)

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-17082021-229079 xxxGIDHxxx CG-DL-E-17082021-229079 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 3109] नई दिल्ली, मगं लवार, अगस्ट्त 17, 2021/श्रावण 26, 1943 No. 3109] NEW DELHI, TUESDAY, AUGUST 17, 2021/SHRAVANA 26, 1943 ubZ fnYyh] 17 vxLr] 2021 .—fons'k O;kikj uhfr] 2015&2020 ds iSjk 1-02 ds lkFk ifBr fon's k O;kikj ¼fodkl ,oa fofu;eu½ vf/kfu;e] 1992 dh /kkjk 5 ds rgr iznÙk 'kfDr;ks a dk iz;ksx djr s gq,] dsUnz ljdkj ,rn~}kjk fons'k O;kikj uhfr 2015&2020 es a rRdky izHkko ls fuEufyf[kr la'kks/ku djrh gS% 2- fons'k O;kikj uhfr 2015&2020 ds iSjk 4-01 es a ,d mi&iSjk ¼M-½ fuEukuqlkj 'kkfey fd;k tkrk gS% ^^¼M-½ okf.kT; foHkkx }kjk vf/klwfpr vkSj jkTkLo foHkkx }kjk iz'kkflr fu;kZfrr mRiknks a ij 'kqYd vkSj djks a dh NwV ¼vkjvksMhVhbZih½ gsrq LdheA 3- fons'k O;kikj uhfr 2015&2020 ds v/;k; 4 es a fuEufyf[kr dks Hkh tkMs +k tkrk gS% i- Ldhe dk mís'; bl le; fjQaM ugha dh tk jgh jkf”k dk fjQaM djuk gS% ¼d½ fu;kZfrr mRikn ij ogu fd, tkus oky s dsUnzh;] jkT; vkSj LFkkuh; Lrj ds 'kqYd@dj@yos h ftues a fu;kZfrr mRikn ds mRiknu eas mi;ksx fd, x, eky vkSj lsokvks a ij iwoZpj.k ds lap;h vizR;{k dj 'kkfey gSa vkSj 4608 GI/2021 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] ¼[k½ fu;kZfrr mRikn ds forj.k ls lacaf/kr ,sl s vizR;{k 'kqYd@dj@ysohA ii. Ldhe ds varxZr igys ls NwV izkIr vFkok izsf’kr vFkok ØsfMV dh xbZZ 'kqYd vkSj djks a ds fy, miYkC/k ugha gksxhA iii. Ldhe ds varxZr vf/kdre njks a dk fu/kkZj.k jktLo foHkkx ¼Mhvksvkj½@'kqYd okilh izHkkx dh ,d lfefr }kjk fd;k tk,xk ftles a okf.kT; foHkkx vkSj jktLo foHkkx }kjk izkFkfedrk fn, x, {ks=ks a ij okf.kT; foHkkx ¼Mhvkslh½@fon's k O;kikj egkfuns'kky; ¼Mhth,QVh½] ykbZu e=a ky;ks a vkSj fo'ks"kKks a dk mi;qDr izfrfuf/kRo gksxkA iv. vkjvksMhVhbZih Ldhe ds fy, lexz ctV@ifjO;; dk s lHkh izklafxd dkjdks a dks /;ku eas j[kr s gq, okf.kT; foHkkx ds ijke'kZ ls foÙke=a ky; }kjk vafre :Ik fn;k tk,xkA Ldhe dks ctVh; fofu;kstuksa ds vk/kkj ij dk;kZfUor fd;k tk,xk vkSj Ldhe ds varxZr ykHk ,d foÙkh; o’kZ es a miyC/k ctV rd lhfer jgsaxs vkSj mi;qDr fu;a=.k mik; fd, tk,axs rkfd ;g lqfuf”pr fd;k tk lds fd dkbs Z izfrc) vkSj vkdfLed nkf;Ro mRiUu u gks a ftls foÙkh; o’kZ gsrq ctVh; vkcaVu ds vanj iwjk u fd;k tk ldsA v. ;g Ldhe izR;sd foÙkh; o’kZ ds fy, ,d ctVh; <k+ap s eas ifjpkfyr gksxh vkSj tc Hkh vko”;d gks] Ldhe ds ykHkks a ds fy, visf{kr dSyhczs”ku vkSj la”kks/ku fd, tk,axs] rkfd izR;sd foÙkh; o’kZ ds fy, vuqekfur NwV Ldhe ds vuqeksfnr ctV ds Hkhrj izcaf/kr dh tk ldsA vxy s foÙkh; o’kZ eas vxzsuhr gksus okyh Ldhe ds rgr cdk;k ;k vkdfLed nus nkfj;ks a dh NwV ds fy, dksbZ izko/kku vuqer ugh gSA vi. lsDVjks a ds chp Ldhe dks 'kq: dju s dk Øe] doj fd, tku s oky s lsDVjksa ds izkFkfedhdj.k] vafre :Ik ls rS;kj fd, x, lexz ctV@ifjO;; ds Hkhrj vuqeR; izfren@dqy lexz ykHk dh jkf'k ds vuqlkj] lfefr }kjk fu/kkZfjr nj ds Hkhrj vkSj ;Fkkfofgr vf/kdre lhek ds Hkhrj fofHkUu enks a ij fn, tku s okyh ykHk dh ek=k jktLo foHkkx ds ijke'kZ ls okf.kT; foHkkx }kjk r; dh tk,xkh vkSj vf/klwfpr dh tk,xhA vii. Ldhe ds varxZr tc Hkh vko';d gks vf/klwfpr 8 vadh; ,p,l dkMs ks a ds rgr Js.khc) enks a dk fu;kZr dju s ij ik= fu;kZrdka s dks NwV izfrbdkbZ vf/kdre eYw ; lhek ds lkFk fu;kZr ds ,QvkschewY; izfr'kr ds #i eas iznku fd;k tk,xkA rFkkfi] dfri; fu;kZr enks a ds fy, izfrbdkbZ NwV dh jkf'k dh ,d fu/kkZfjr ek=k Hkh vf/klwfpr dh tk ldrh gSA vkjvksMhVhbZih ds varxZrNwV dh njs@a izfr bdkbZ vf/kdre eYw ; lhek ifjf'k"V 4n eas vf/klwfpr dh tk,xhA vko”;d ifjorZuks a ds vykok] tSlk fd Åij mYy[s k fd;k x;k gS] ctVh; fu;a=.k mik;ks a dks /;ku eas j[kr s gq,] okf’kZd vk/kkj ij vkjvksMhVhbZih njksa dh Lkeh{kk djus vkSj foÙkh; Ok’kZ dh “kq# gksus ls igy s bUgs a vfxze #i ls vf/klwfpr dju s ds iz;kl fd, tk,axsA viii. vuqer NwV fon's kh eqnzk izca/ku vf/kfu;e] 1999 ds varxZr vueq r le; ds vanj foØ; vk; izkfIr ds v/khu gS ,slk u gksus ij ekuk tk,xk fd ,slh NwV deh vuqer ugh a dh x;h gSA NwV fn;k tkuk NwV tkjh djr s le; fu;kZr vk; dh izkfIr ij fuHkZj ugh a djsxkA rFkkfi] olwyh ugh a gksus dh otg ls fdlh n:q i;ksx ls cpus ds fy, i;kZIr j{kksik; vkSj vU; iz.kkyhxr lq/kkj] tSlk fd fu;kZr ls lEcaf/kr MªkcSd Ldhe] vkbZth,lVh vkSj vU; th,lVh fjQaMks a eas ykxw gSa] vkjvksMhVhbZih Ldhe ds rgr fd, x, nkoks a ds fy, Hkh ykxw gksxa sA ix. NwV tkjh dju s dh izfØ;k% Ldhe dks fjcsV dh jkf'k dks 'kq: ls var fMthVkbts'ku ds ek/;e ls gLrkarj.kh; “kqYd ØsfMV@byDs VªWkfud fLØi ¼bZ&fLØi½ ds :i eas tkjh dju s ds ek/;e ls dk;kZfUor fd;k tk,xk ftldk dsUnzh; vizR;{k dj ,oa lhek ”kqYd cksMZ ¼lhchvkbZlh½ }kjk byDs VªkWfud yts j esa j[k j[kko fd;k tk,xkA Ldhe ds varxZr vkjvksMhVhbZih nkoks a dk s tkjh dju s laca/kh vko';d fu;eksa vkSj izfØ;k vkSj vkosnu dk rjhdk] vkosnu gsrq le;kof/k lfgr dk;kZUo;u eÌq ks a vkSj fu;kZr&olwyh] fu;kZr izys[ku] uewuk izfØ;k,] fjdkMZ j[kuk bR;kfn lfgr vU; ekeyks a ls lacaf/kr vko';d fu;eks a vkSj izfØ;k dk s lhchvkbZlh] jktLo foHkkx }kjk 'kq: ls var rd fMthVkbts'ku gsrq lwpuk ,oa izkS|ksfxdh lefFkZr IysVQkeZ ij vf/klwfpr fd;k tk,xkA tgka fon's kh eqnzk dh izkfIr ugh a gqbZ gS ogka fjcsV dh jkf'k dh olwyh] diV vkSj nq:i;ksx ds ekey s es a vkjvksMhVhbZih jkf'k dk fuyacu@jksdu s rFkk tqekZuk yxku s gsrq vko';d izko/kku Hkh lhchvkbZlh }kjk mi;qDr :i ls tkjh fd, tk,axsA x. Ldhe] 1 tuojh] 2021 ls fd, x, fu;kZr ds fy, ykxw gksxhA rFkkfi] iSjk 4-55¼x½] ¼xi½ vkSj ¼xii½ ds rgr dh Jsf.k;ks a }kjk fd, x, fu;kZr ds fy,] dk;kZUo;u rkjh[k ds ckj s eas fu.kZ; iSjk 4-55[k ds izko/kkuks a ds vuqlkj ckn es a fy;k tk,xk fu;kZr@fu;kZrdks a dh fuEufyf[kr Jsf.k;ka vkjvksMhVhbZih Ldhe ds varxZr NwV gsrq ik= ugha gksxh% i. fon's k O;kikj uhfr ds iSjk 2-46 ds varxZr 'kkfey vk;kfrr eky dk fu;kZrA ii. Vªkalf'kiesVa ds ek/;e ls fd;k tku s okyk fu;kZr ftldk vfHkizk; rhljs ns'k lss 'kq# fd;k x;k fu;kZr gS ijra q ftls Hkkjr ls Vªkal&f'ki fd;k x;k gksA[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 iii. fu;kZr mRikn tks U;wure fu;kZr ewY; ;k fu;kZr 'kqYd ds v/khu gksA iv. mRikn tk s vkbZVhlh ¼,p,l½ eas fu;kZr uhfr dh vuqlwph&2 ds rgr fu;kZr gsrq izfrcaf/kr gksA v. mRikn tk s vkbZVhlh ¼,p,l½ eas fu;kZr uhfr dh vuqlwph&2 ds rgr fu;kZr gsrq fuf"k) gksA vi. ekU; fu;kZr vii. ,lbZ tsM@,QVhMCYkw tsM bdkb;ks a gsrq MhVh, bdkbZ;ks a }kjk fofufeZr mRiknks a dh vkiwfrZ;k¡A viii. bZ,pVhih vkSj chVhih es a fofufeZr mRiknA ix. lhek'kqYd vf/kfu;e] 1962 ¼1962 dk 52½ dh /kkjk 65 ds rgr xksnke eas vkaf'kd #i ls ;k laiw.kZ #i ls fofufeZr mRiknA x. lac) fons'k O;kikj uhfr dh 'kqYd ekQh ;kstuk ds rgr tkjh fd, x, vfxze izkf/kdkj i= ;k 'kqYd eqDr vk;kr izkf/kdkj i= ;k fo”ks’k vfxze izkf/kdkj i= ds rgr fu;kZr nkf;Ro ds fuoZgu eas fofufeZr ;k fu;kZfrr mRiknA xi. fons'k O;kikj uhfr ds izko/kkuksa ds laaca/k eas lkS izfr'kr fu;kZr mUeq[k bdkbZ ¼bZvks;w½ ds #i eas ykblsla izkIr bdkbZ }kjk fofufeZr ;k fu;kZfrr mRiknA xii. eqDr O;kikj {ks=ks a ;k fu;kZr izlaLdj.k {ks=ks a ;k fo'ks"k vkfFkZd {ks=ks a eas fLFkr fdlh Hkh bdkb;ks a }kjk fofufeZr ;k fu;kZfrr mRiknA xiii. 1 vizSy] 1997 dh vf/klwpuk la- 32@1997&lhek'kqYd dk ykHk mBkdj fofufeZr ;k fu;kZfrr mRiknA xiv. fu;kZr ftlds fy, vkbZl xsV bZMhvkbZ ls byDs VªkWfud nLrkost tkjh ugha fd;k x;k gks@xSj&bZMhvkbZ iÙkuks a ls fu;kZRkA xv. oLrq,a ftudk fofuekZ.k ds ckn mi;ksx fd;k x;k gksA rFkkfi] ljdkj ds ikl mij ;FkkmfYyf[kr fdl Hkh Jsf.k;ks a dks ckn dh rkjh[k eas vkjvksMhVhbZih ds dk;Z {ks= ds rgr 'kkfey djus ;k blls ckgj j[ku s gsrq la”kksf/kr dju s dk vf/kdkj lqjf{kr gSA mi;qZDr iSjk 4-55 ¼x½] ¼xi½ vkSj ¼xii½ eas mfYyf[kr Jsf.k;ks a }kjk fd, x, fu;kZr dks 'kkfey dju s vkSj ,slh Jsf.k;ks a ds rgr fu;kZr enks a ds fy, vkjvksMhVhbZih njks a dks vkjvksMVhbZih lfefr dh flQkfj”kks a ds vk/kkj ij r; fd;k tk,xkA bZ&fLØi dk mi;ksx dsoy lhek'kqYd iz'kqYd vf/kfu;e] 1975 dh izFke vuqlwph ds rgr yxk, tku s okys lhek'kqYd vFkkZr~ ewy lhek 'kqYd ds Hkqxrku gsrq fd;k tk,xkA y[s kk ijh{kk vkSj lR;kiu ds iz;kstu ds fy,] fu;kZrd dks ;kstuk ds rgr fd, x, nkoks a dk s lR;kfir djus ds fy, fjdkMZ j[ku s dh vko';drk gksxhA vkbZVh vk/kkfjr tkfs[ke izca/ku iz.kkyh ¼vkj,e,l½ ds lkFk ,d fuxjkuh vkSj ys[kk ijh{kk r=a dks lhchvkbZlh] jktLo foHkkx }kjk uewuk vk/kkj ij fu;kZrdks a ds fjdkMZ dk s okLrfod :i ls lR;kfir dju s ds fy, j[kk tk,xkA tkfs[ke vkSj vU; izklafxd ekunaMks a ds vk/kkj ij okLrfod lR;kiu ds fy, uewuk ekeyks a dks vkj,e,l }kjk fu’i{k :i ls rS;kj fd;k tk,xkA ,d O;kid Lrj dh fuxjkuh ds fy,] vkmViqV vkmVde <kap s dks cuk, j[kk tk,xk vkSj fu;fer varjky ij fuxjkuh dh tk,xhA Ldhe ls lacaf/kr ckn eas mRiUu gksus oky s 'ks"k eqíks a ij varj&e=a ky;h lfefr ftldk uke ^^vkjvksMhVhbZih uhfr lfefr^^ ¼vkjihlh½ gS ftlds v/;{k fon's k O;kikj egkfun's kd gS ¼ftlea s okf.kT; foHkkx vkSj jkTkLo foHkkx ds lnL; gkxsa s½] }kjk fopkj fd;k tk,xk] ftlds fu.kZ; ck/;dkjh gksxa sAa vkjvksMhVhbZih dh ik= fu;kZr enas njs a vkSj] tgka dgha ykxw gS] izfrbZdkbZ eYw ; lhek ;qDr ifjf'k’V 4n Mhth,QVh ds iksVZy www.dgft.gov.in ij ^jsxqyVs jh viMsV~l>vkjvksMhVhbZih* fyad ij miyC/k gSA fu;kZfrr mRiknks a ij 'kqYd vkSj djks a dh NwV dh ubZ Ldhe gsrq Ldhe fn'kkfunsZ'kks a vkSj njks a dks vf/klwfpr fd;k x;k gSA [Qk- la- 01@61@180@155@,,e21@ihlh&3] vfer ;kno] egkfuns'kd fons'k O;kikj ,oa inus vij lfpo4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] MINISTRY OF COMMERCE AND INDUSTRY (Department of Commerce) NOTIFICATION New Delhi, the 17th August, 2021 No. 19 /2015-2020 Subject : Scheme Guidelines for Remission of Duties and Taxes on Exported Products (RoDTEP) S.O. 3359(E).—In exercise of the powers conferred by Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 read with Para 1.02 of the Foreign Trade Policy 2015-20, the Central Government hereby makes the following amendments in the Foreign Trade Policy 2015-20 with immediate effect: 2. A sub-para (e) is inserted in para 4.01 of the Foreign Trade Policy 2015-20 as below: “(e) Scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) notified by Department of Commerce and administered by Department of Revenue. 3. The following is also added in the chapter 4 of the Foreign Trade Policy 2015-20: SCHEME FOR REMISSION OF DUTIES AND TAXES ON EXPORTED PRODUCTS (RoDTEP) 4.54 Scheme Objective and Operating Principles i. The Scheme‟s objective is to refund, currently un-refunded: a. Duties/taxes/levies, at the Central, State and local level, borne on the exported product, including prior stage cumulative indirect taxes on goods and services used in the production of the exported product and b. Such indirect Duties/ taxes/levies in respect of distribution of exported product. ii. The rebate under the Scheme shall not be available in respect of duties and taxes already exempted or remitted or credited. iii. The determination of ceiling rates under the Scheme will be done by a Committee in the Department of Revenue/Drawback Division with suitable representation of the DoC/DGFT, line ministries and experts, on the sectors prioritized by Department of Commerce and Department of Revenue. iv. The overall budget/outlay for the RoDTEP Scheme would be finalized by the Ministry of Finance in consultation with Department of Commerce (DoC), taking into account all relevant factors. v. The Scheme will operate in a Budgetary framework for each financial year and necessary calibrations and revisions shall be made to the Scheme benefits, as and when required, so that the projected remissions for each financial year are managed within the approved Budget of the Scheme. No provision for remission of arrears or contingent liabilities is permissible under the Scheme to be carried over to the next financial year. vi. The sequence of introduction of the Scheme across sectors, prioritization of the sectors to be covered, degree of benefit to be given on various items within the rates set by the Committee and within a ceiling as may be prescribed, on the per item/total overall benefit amount permissible, within the overall budget/ outlay finalized, will be decided and notified by the Department of Commerce (DoC) in consultation with Department of Revenue. vii. Under the Scheme, a rebate would be granted to eligible exporters at a notified rate as a percentage of FOB value with a value cap per unit of the exported product, wherever required, on export of items which are categorized under the notified 8 digit HS Code. However, for certain export items, a fixed quantum of rebate amount per unit may also be notified. Rates of rebate/value cap per unit under RoDTEP will be notified in Appendix 4 R. In addition to necessary changes which may be brought in view of budget control measures as mentioned above, efforts would be made to review the RoDTEP rates on an annual basis and to notify them well in advance before the beginning of a financial year.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 5 viii. 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. The rebate would not be dependent on the realization of export proceeds at the time of issue of rebate. However, adequate safeguards to avoid any misuse on account of non-realization and other systemic improvements as in operation under Drawback Scheme, IGST and other GST refunds relating to exports would also be applicable for claims made under the RoDTEP Scheme. ix. Mechanism of Issuance of Rebate: Scheme would be implemented through end to end digitization of issuance of rebate amount in the form of a transferable duty credit/electronic scrip (e-scrip), which will be maintained in an electronic ledger by the Central Board of Indirect Taxes & Customs (CBIC). Necessary rules and procedure regarding grant of RoDTEP claim under the Scheme and implementation issues including manner of application, time period for application and other matters including export realization, export documentation, sampling procedures, record keeping etc. would be notified by the CBIC, Department of Revenue on an IT enabled platform with a view to end to end digitization. Necessary provisions for recovery of rebate amount where foreign exchange is not realized, suspension/withholding of RoDTEP in case of frauds and misuse, as well as imposition of penalty will also be built suitably by CBIC. x. The Scheme will take effect for exports from 1st January, 2021. However for exports made by categories under Para 4.55 (x), (xi) and (xii), the implementation date will be decided later as per provisions of Para 4.55B. 4.55 Ineligible Supplies/Items/Categories under the Scheme: The following categories of exports/ exporters shall not be eligible for rebate under RoDTEP Scheme: i. Export of imported goods covered under paragraph 2.46 of FTP ii. Exports through trans-shipment, meaning thereby exports that are originating in third country but trans-shipped through India iii. Export products which are subject to Minimum export price or export duty iv. Products which are restricted for export under Schedule-2 of Export Policy in ITC (HS) v. Products which are prohibited for export under Schedule-2 of Export Policy in ITC (HS). vi. Deemed Exports vii. Supplies of products manufactured by DTA units to SEZ/FTWZ units viii. Products manufactured in EHTP and BTP ix. Products manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 (52 of 1962) x. Products manufactured or exported in discharge of export obligation against an Advance Authorization or Duty Free Import Authorization or Special Advance Authorization issued under a duty exemption scheme of relevant Foreign Trade Policy xi. Products manufactured or exported by a unit licensed as hundred per cent Export Oriented Unit (EOU) in terms of the provisions of the Foreign Trade Policy xii. Products manufactured or exported by any of the units situated in Free Trade Zones or Export Processing Zones or Special Economic Zones xiii. Products manufactured or exported availing the benefit of the Notification No. 32/1997-Customs dated 1st April, 1997. xiv. Exports for which electronic documentation in ICEGATE EDI has not been generated/ Exports from non-EDI ports xv. Goods which have been taken into use after manufacture 4.55 A Government, however, reserves the right to modify any of the categories as mentioned above for inclusion or exclusion under the scope of RoDTEP, at a later date.6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)] 4.55 B Inclusion of exports made by categories mentioned in para 4.55 (x), (xi) and (xii) above and RoDTEP rates for export items under such categories would be decided based on the recommendations of the RoDTEP Committee. 4.56 Nature of Rebate: The e-scrips would be used only for payment of duty of Customs leviable under the First Schedule to the Customs Tariff Act, 1975 viz. Basic Customs Duty. 4.57 Monitoring, Audit and Risk Management System: For the purposes of audit and verification, the exporter would be required to keep records substantiating claims made under the Scheme. A monitoring and audit mechanism with an IT based Risk Management System (RMS) would be put in place by the CBIC, Department of Revenue to physically verify the records of the exporters on sample basis. Sample cases for physical verification will be drawn objectively by the RMS, based on risk and other relevant parameters. 4.57A For a broad level monitoring, an Output Outcome framework will be maintained and monitored at regular intervals. 4.58 Residual Issues: Residual issues related to the Scheme arising subsequently shall be considered by an Inter-Ministerial Committee, named as “RODTEP Policy Committee (RPC)” chaired by DGFT (comprising members of Department of Commerce and Department of Revenue), whose decisions would be binding. 4.59 The Appendix 4R containing the eligible RoDTEP export items, rates and per unit value caps, wherever applicable is available at the DGFT portal www.dgft.gov.in under the link „Regulatory Updates >RoDTEP‟. Effect of this Notification: Scheme guidelines and rates for the new Scheme for Remission of Duties and Taxes and Exported Products have been notified. [F. No. 01/61/180/155/AM21/PC3] AMIT YADAV, Director General of Foreign Trade Ex-officio Addl. Secy. 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.