MYcRvZx evsjv`k miKvi

RvZxq ivR^ evW

ivR^ feb, mbevwMPv, XvKv|

bw_ bs-4(3):ivbx I e/2000/ ZvwiL: 31.08.2005 Bs

welq: Gm, Avi I bs-237-AvBb/2003/2015/Kvm, 02.08.2003 cwZ BwRRWi

wfZi vwcZ KwgmvwiqU cwiPvjbv cm|

m: (1) Kvgm e KwgkbviUi c bs-5(13)146/e

Kwg(m`i)BwcRW/cwjwm/2004/114197 ZvwiL: 23.06.05Bs
(2) ecRvi c bs-AvwctwR-64/520, ZvwiL: 26.06.2005Bs|

Dchy welq I mi cwZ m`q `w AvKlYceK wb`wkZ nq Rvbvbv hvPQ h,

DjwLZ mi c `ywU RvZxq ivR^ evW chvjvPbv Kiv nqQ| chvjvPbv `Lv hvq h,
cvcb bs-104/2000/, ZvwiL 17.07.2000 Bs Gi gvag BwcRW cwZvbi we`kx
wewbqvMKvix/KgPvix`i wekl myweav ( AbwaK 15% nvi cwikva Ki) c`vb Kiv nqQ hv
Gm, Avi,I,237-AvBb/2003/2015/Kvm, ZvwiL: 02.08.2003Bs- Gi ewYZ Privileged
Person- `i gyfve cY fvMi h myweav `qv nqQ Zvi mv_ mwKZ bq|

02| DjL, RvZxq ivR^ evWi Awdm ^viK bs-2(9)-4/95/376-386 ZvwiL:

30.03.2000 Bs Gi (3) bs AbyPQ` BwcRW cwZvbi we`kx wewbqvMKvix/
KgPvix`i G mKj cYi G mKj cYi cvcZvmxgv Gm,Avi,I 89-AvBb/85/907/Kvm,
ZvwiL: 13.02.1985 Gi weavb Abymvi wbavwiZ ne gg wewb`k Rvix Kiv nqwQj|
ZvB, evwlK cvcZvi welqwU iwnZKZ Gm, Avi, I, 89-AvBb/85/907/Kvm, ZvwiL:
13.02.1985 Gi cwieZ we`gvb Gm, Avi, I, 237-AvBb/2003/2015/Kvm,ZvwiL:
02.08.2003Bs Gi AvjvK eewZ ne|

03| ZvB ecRv KwgmvwiqU-Gi Kvhg A_vvr cvmeB Bmy, bevqb BZvw` Kvhg cwiPvjbvi
Rb Gm,Avi,I 237-AvBb/2003/2015/Kvm ZvwiL: 02.08.2003Bs Gi gvag Kvb evav
wbl` AvivwcZ nqwb| ecRv KwgmvwiqU Kvhg h_vwbqg cvcY bs-104/2000/, ZvwiL:
17.07.2000 Abymvi cwiPvwjZ ne|

cvcK: Kwgkbvi RvZxq ivR^ evWi

Kvgm e KwgkbviU Av`kg,
342/1, mbevwMPv, XvKv|
( mq` gymwdKzi ingvb )
wZxq mwPe(tivbx I e)
bw_ bs-4(3):ivbx I e/2000/ ZvwiL: 31.08.2005 Bs
Abyjwc AeMwZi Rb t
01| wbevnx Pqvigvb, evsjv`k ivbx cwqvKiY GjvKv KZc, ecRv Kgc, evox bs-
19/wW, ivW-6, avbgw Av/G, XvKv|
02| MvW Kwc|

( mq` gymwdKzi ingvb )

wZxq mwPe(tivbx I e)|

MYcRvZx evsjv`k miKvi

RvZxq ivR^ evW
ivR^ feb, mbevwMPv, XvKv|

bw_ bs-1(1): ivwb I e/99(Ask-1)/72(13) ZvwiL t 09/02/2006 Bs

mskvabx Av`k

welq t cQb ivwbKviK wnme e jvBmavix cwjevM I nvsMvi Drcv`bKvix cwZvbi

KuvPvgvj Lvjvm chvq evsK MvivwU MnYi weavb KvhKi Kiv cmsM|

m : (1) evWi Av`k bs-1(1): ivwb I e/99(Ask-1)/318(13),

ZvwiL: 14.09.2005 Bs
(2) wewcwRGgBG Gi c bs-wewcwRGgBG/GbweAvi-06/05 Zvs-30.10.05 Bs|
(3) e KwgkbviU Gi c bs-5(13)6/e-Kwg/Kv: kvLv:/cwjwm/2001/501,
Zvs-09.01.2006 Bs|

RvZxq ivR^ evWi 28.09.05 ZvwiL RvixKZ m-1 Gi Av`ki hvMm mswk
eemvwqK msMVb I e KwgkbviU Gi DvwcZ cheY I AwfgZ evW chvjvPbv Kiv
nqQ|
02| chvjvPbvq cZxqgvb nq h, m-1 Gi Av`k cwjevM nvsMvi Drcv`bKvix cQb
ivwbKviK e myweavfvMx cwZvbi evwlK Avg`vwb cvcZvf cYvw`i Dci AvivcYxq
Kii 25% AsKi GKKvjxb evsK MvivwU bqvi weavb Kiv nqQ| welqwU cyb: chvjvPbv Ki
`Lv MQ h, evwlK Avg`vwb cvcZv hvB nvK bv Kb, Kvb e myweavfvMx cwZvb Zvi
GKKvjxb e KvcvwmwUi AwZwi cY Avg`vwb Ki gRy` ivLZ cvib| GwU wbwZ Kivi Rb
Zv`i cZK Avg`vwb Pvjvb Qvo Kivi mgq e KwgkbviU nZ BmyKZ gRy` cwZe`b Kvg
nvDm Dcvcb KiZ nq| dj evwlK Avg`vwb cvcZv bq eis GKKvjxb e KvcvwmwUfy
cYi Dci c`q -Kii 25% AsKi evsK MvivwU bqv hywhy I mgxPxb ej evW gb
Ki|

3
 03| DcwiD cwiwwZZ m-1 Gi Av`kwU wbic mskvab Kiv njv :
(1) Abygvw`Z GKKvjxb e KvcvwmwUfy cYi Dci c`q -Kii
25% AsKi wb:kZ evsK MvivwU `vwLj KiZ ne ;
(2) GKKvjxb e KvcvwmwU I evwlK Avg`vwb cvcZv GK weePbv Ki
Kwgkbvi ev Zvi gbvbxZ KgKZv evsK MvivwUi AsK wbaviY
Kieb;
(3) GKKvjxb e KvcvwmwU I Abygvw`Z KuvPvgvji Avg`vwb gji
ZviZg nj evsK MvivwUi AsK cyb: wbaviY Kiv hve ;
(4) G eKZ KuvPvgvji menvi mK wbwZ nq cY Qvo Kivi
Dk gRy` cwZe`b w`Z ne; Ges
(5) m-1 Gi Av`ki Abvb welqvw` AcwiewZZ _vKe|

[Avwidzi ingvb Lvb ]

wZxq mwPe (: ivwb I e)
Abywjwc vZv_ I Kvhv_ t
1-4| Kwgkbvi Ae Kvgm, Kvg nvDm, XvKv/PMvg/ebvcvj/gsjv|
5| Kwgkbvi, Kvgm& e KwgkbviU, XvKv|
6-12| Kwgkbvi, Kvgm&, GvBR I fvU KwgkbviU, XvKv(D:)/XvKv(`:)/PMvg/ivRkvnx/
wmjU/hkvi/Lyjbv|
13| mfvcwZ, evsjv`k cvwK `e cZKviK I ivwbKviK Gmvwmqkb, 30, nvq`vi e
jb, jvjevM, XvKv|

MYcRvZx evsjv`k miKvi

RvZxq ivR^ evW
ivR^ feb, mbevwMPv, XvKv|

bw_ bs- 3(2)t ivwb I e/97/107(1) ZvwiL t 09.03.2006Bs

welq t 100% ivbxgLx cvlvK wk cwZvbi e gqv`vxY KvuPvgvj viv Zix cvlvK
ivbx cm|
m t (1) RvZxq ivR^ evWi c bs-2(1)t ivbx I e/97/2051-61,
Zvs-02.11.1998Bs|
(2) RvZxq ivR^ evWi c bs-2(1)t ivbx I e/97/381 (1-16),
Zvs-24.11.2005Bs|
(3) Kvgm& e KwgkbviUi c bs-5(13)01/Mvt AwWU/e/03/Ask-1/2005/
23811, Zvs-29.12.05Bs|

4
 RvZxq ivR^ evWi m-1 G ewYZ Av`k viv e jvBmavix cvlvK wk cwZvbi
e gqv`vxb KvuPvgvj viv Drcvw`Z cvlvK mgqmxgv wbwekl ivbxi myhvM `qv nq|
BZvga MZ 10.06.2004Bs ZvwiL Kvgm Gv, 1969 Gi 98 aviv mskvab Ki RvZxq
ivR^ evWi e gqv` ewi gZv 03(wZb) gvm mxwgZ Kiv nq| Gi dj m-1 Gi Av`kwU
AvBbi msM AmvgmcY nq co| G KviY m-2 Gi Av`k viv MZ 24.11.05 ZvwiL m-
1 Gi Av`kwU evwZj Kiv nq| wK 10.06.2004 ZvwiL nZ 24.11.05 ch mgq m-1 Gi
Av`ki AvIZvq ivbxKZ cYi KvuPvgvji Abygv`bhvM e gqv` wbq mskq DZ nqQ|

02| DcwiD wekl cwiwwZ wbimbK 10.06.04Bs nZ 24.11.05 ZvwiLi ga ivbxKZ

cvlvK eeZ e gqv`vxY KvuPvgvji e gqv cwZwU ivbxi ZvwiL Aewa wbgewYZ
kZ ew Kiv njv t

kZ
e gqv`vxY KvuPvgvj viv Drcvw`Z cvlvK Gi DcwiD mgqi ga ivbx wbwZ nIqv
mvc GB Av`k ewYZ e gqv` ewi myweav chvR ne|

03| w` Kvgm& Gv, 1969 Gi 98 avivi cvfvBmv Abyhvqx miKvii Abygv`bg GB Av`k
Rvix Kiv njv|

[ mq` gymwdKzi ingvb ]

cvcK t Kwgkbvi wZxq mwPe (t ivbx I e)
Kvgm& e KwgkbviU
342/1, mbevwMPv, XvKv|

bw_ bs- 3(2)t ivwb I e/97/107(1) ZvwiL t 09.03.2006Bs

Abywjwc AeMwZi Rb cwiZ njv t

1| Mfbi, evsjv`k evsK, gwZwSj ev/G, XvKv| (mKj evwYwRK evsK-K AewnZ Kivi Rb)|
2| Kwgkbvi, Kvg nvDm, XvKv/PMvg/gsjv/ebvcvj|
3| Kwgkbvi, Kvgm&, GvBR I fvU, XvKv
(`t)/XvKv(Dt)/PMvg/ivRkvnx/hkvi/Lyjbv/wmjU|
4| GKv mwPe, Pqvigvb, RvZxq ivR^ evW, XvKv|
6| mfvcwZ, wewRGgBG, XvKv|(Zvui mKj m`mK AewnZ Kivi Rb)
7| mfvcwZ, weKGgBG, XvKv|(Zvui mKj m`mK AewnZ Kivi Rb)

[ mq` gymwdKzi ingvb ]

5
 wZxq mwPe (t ivbx I e)
MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW
ivR^ feb, mbevwMPv, XvKv|

bw_ bs-3(2):ivbx I e/2001/148(3) ZvwiL: 10.04.2006 Bs

welq: e jvBm bevqbi welq w`K wb`kbv c`vb cm|
m: (1) RvZxq ivR^ evW c bs-3(21)tivbx I e/98/216(14),
Zvs- 28.05.2005 Bs
(2) wewRGgBG Gi c bs-wewRG/Kvm/2006/3360 Zvs- 18.03.2006Bs
Dchy welqI mi cwZ m`q `w AvKlY Kiv njv|
02| m- 1 Gi Av`k viv cvlvK wki e jvBm Bmyi ZvwiL nZ cieZx GK eQii
Rb bevqbi wb`kbv Rvix Kiv nqQ| D wmv Kej Gi eQii Rb cybtweePbvi Rb
wewRGgBG Abyiva RvwbqQ|
03| welqwU evW chvjvPbv Kiv nqQ| G evcvi wbgic eev MnY Kiv hZ cvi t
(1) 1jv Gwcj ZvwiL chvjvPbv Kiv nqQ| G evcvi wbgic eev MnY Kiv hZ
cvit
(2) 01 Gwcj _K 30 k Ryb ZvwiLi ga BmyKZ mKj jvBm GKB m 2007
mbi mswk ZvwiL Aewa bevqb Kiv hve;
(3) 1 jv RyjvB Gi ci BmyKZ jvBmwj c_g 31.03.2006Bs nZ Bmyi ZvwiL
Aewa Ges cieZx Bymi ZvwiL nZ cieZx 01 (GK) eQii Rb AveviI bevqb
Ki w`Z ne|

RvZxq ivR^ evWi Av`kg,

cvcK: Kwgkbvi ( mq` gymwdKzi ingvb )

Kvgm e KwgkbviU wZxq mwPe(tivbx I e)
342/1, mbevwMPv, XvKv|
bw_ bs-3(2):ivbx I e/2001/148(3) ZvwiL: 10.04.2006 Bs
Abyjwc AeMwZi Rb cixZ njv t
01| mfvcwZ wewRGgBG, wewUGgwm feb, 7-9, KvIivb evRvi, XvKv-1215|
02| mfvcwZ, weKGgBG, bvkbvj cvRv, mvbviMuvI ivW, KvIivb evRvi, XvKv|

( mq` gymwdKzi ingvb )

6
 wZxq mwPe(tivbx I e)
MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW
ivR^ feb, mb evwMPv, XvKv|

bw_ bs-2(5)t ivwb I e/2006/ ZvwiL t 20.07.2006Bs

welq t eLvZi KwZcq ivwbKviK KZK hyMcr e myweav I bM` mnvqZv Mnb Kivq DyZ
cwiwwZ wbimbi Dk AbywZ mfvi KvhweeiYx|

Mvq`v I Z` Awa`i nZ cv AwfhvMi cwicwZ eLvZi KwZcq

ivwbKviK KZK hyMcr e myweav I bM` mnvqZv Mnb Kivq DyZ cwiwwZ wbimbi j RvZxq
ivR^ evWi m`m (Kvgm) Wt Av, Zv, gy, mviIqvi nvmb Gi mfvcwZZ 19.07.06 Bs
ZvwiL mKvj 11-00 NwUKvq RvZxq ivR^ evWi mjb K GKwU mfv AbywZ nq| mfvq
DcwZ AskMnbKvix`i ZvwjKv (RZvi wfwZ bq) cwiwk K-c`wkZ njv|

02| mfvi iZB mfvcwZ mKjK ^vMZ Rvwbq welqwUi cvcU Zzj aib Ges RvZxq
ivR^ evWi c_g mwPe (t ivwb I e) Rbve Gg, nvwdRyi ingvb K AvjvPbvi mcvZ
Kivi Rb Abyiva Rvbvb|
03| c_g mwPe Rvbvb h, mfvq h `ywU welq wbw KiZ ne Zv njv t

(K) h mKj cwZvb hyMcr e myweav I evsjv`k evsKi bM` mnvqZv MnY
KiQ Zv cgvwbZ nIqv mvc MnxZ bM` mnvqZv diZhvM ne bv wK e
myweavq Avg`vwbKZ KuvPvgvji -Kivw` Av`vqhvM ne;

(L) e jvBmavix cwZvb KZK vbxq Drm nZ msMnxZ KuvPvgvji wecixZ

bM` mnvqZv cvc ne Kx-bv; Ze bM` mnvqZvi welqwU hnZz evsjv`k
evsKi mvKzjvii wfwZ wbw Kiv nq mnZz evsjv`k evsKi cwZwbwaK
welqwU mfvi KvQ evLv Kivi Rb c_g mwPe Abyiva Rvbv|

04| evsjv`k evsKi cwZwbwa Rvbvb h, Gd, B mvKzjvi bs-09, ZvvwiL-05.03.2001 wLt
Abyhvqx Kvb cwZvb hyMcrfve e ev wWDwU-W-evK myweavi mv_ mv_ bM` mnvqZv Mnb Ki
_vKj bM` mnvqZv di\hvM ne| G Kvb wevwi myhvM bB| Aci Bmyi welq wZwb
Rvbvb h, bM` mnvqZvi myweav aygv vbxq UUvBj nZ qKZ mZvi wecixZ cvc ne|

7
mvKzjvii Ask wekl DZ Ki wZwb Rvbvb Drcv`bi Kvb chvq ei myweav MnY Kiv nj
m bM` mnvqZv cvc ne bv| G welq A_ wefvMi cwZwbwa Rvbvb h, Kvb cwZvb e
myweav MnY Ki _vKj bM` mnvqZv Mnb KiZ cvie bv|
05| AvjvPbvi G chvq we,K,Gg,B,G, cwZwbwaMb mfvK Rvbvb h, evsjv`k evsKi
mvKzjvii mv_ h Nvlbv dig iqQ ZvZ cwivi fve Drcvw`Z cY eeZ vbxq I
Avg`vwbKZ KuvPvgvji Z_ mwbek Kivi weavb iqQ| m Abyhvqx Avg`vwbKZ DcKiY ev`
w`qB bM` mnvqZvi wmv MnxZ nq| ZvB G e myweavi AvIZvq Avg`vwbKZ KuvPvgvj
eenvi KijB bM` mnvqZv cvIqv hvebv Zv mwVK bq|
06| mfvcwZ G welq evwYR gYvjqi hyM-mwPe Rbve gvt Mvjvg nvmbK Zuvi gZvgZ
`qvi Abyiva Rvbvj wZwb ejb h, ivwbZ vbxq DcKiYi eenvi DrmvwnZ Kivi DkB
bM` mnvqZvi myweav ceZb Kiv nqQ| dj Kvb cwZvb e jvBm _vK ev bv _vK Zviv
hZUzKz vbxq DcKiY ivbxZ eenvi Kie (mB DcKiYi Dci bM` mnvqZv c`vbhvM nj)
Zvi mgy`q cwigvbi Dci bM` mnvqZv cvc ne| Gd, B mvKzjvi-9 Gi mswk dig Gic
Nvlbvi weavbI iqQ| dj e jvBm _vKjB ev Drcv`bi Kvb GK chvq e myweav fvM
Kiv njB bM` mnvqZv cvebv GB aviYv mwVK bq gg wZwb AwfgZ e Kib| Zvuvi gZ
G h DcKiYi wecixZ bM` mnvqZv `vex Kiv nQ Zv vbxq Drm nZ msMnxZ wK-bv Ges
Zvi Rb e myweav ev cZcY Mnb Kiv nqQ wKbv mwUB cwYavbhvM| Zvuvi GB AwfgZK
evsjv`k evsK Gi cwZwbwaI mg_b Kib|
07| Mvq`v I Z` Awa`ii cwZwbwa Rvbvb h, NvlYvc eeZ DcKiYi
wecixZ e myweav MnY Kiv nqwb gg DjL KiZ nq| ZvB Kvb DcKiYi wecixZ Kvb
cwZvb e myweav fvM Kij evsjv`k evsKi mvKzjvii weavbgZ bM` mnvqZv cvc ne bv|
G cmsM RvZxq ivR^ evWi c_g mwPe h NvlYv c DcKiY ejZ hvi Dci bM` mnvqZv
`vex Kiv nQ ZvKB evSvbv nQ| dj GB DcKiY e myweavi AvIZvq msMnxZ bv nj Gi
Dci bM` mnvqZv cvwZ Kvb evav bB|

08| wevwiZ AvjvPbv kl DcwZ mKji mwZg wb ewYZ wmv MnxZ nqt-

(1) bM` mnvqZvi Rb cwZcv` njv mswk DcKiY vbxq Drm nZ msMnxZ wK-bv
Kvb cwZvb vbxq Drm nZ msMnxZ DcKiY (bM` mnvqZvhvM) eenvi Ki
_vKj, Ges Zv ei AvIZvq msMnxZ bv nj A_ev Zvi Dci cZvcY `vex Kiv bv
nj, H mKj DcKiYi wecixZ bM` mnvqZv cvc ne;

8
 (2) vbxq DcKiYi mv_ Drcv`bi h Kvb chvq ei AvIZvq msMnxZ DcKiY
eenvi Kiv njI bM` mnvqZv cvc ne| m e myweavi AvIZvq msMnxZ
DcKiY bM` mnvqZv cwiMYbv nZ ev` w`Z ne|

10| mfvq Avi Kvb AvjvP welq bv _vKvq mfvcwZ mKjK abev` vcb Ki mfvi mgvw
NvlYv Kib|
^vwiZ/-
(W. Av.Zv.gy. mviIqvi
nvmb)
m`m (Kvgm)
bw_ bs-2(5)t ivwb I e/2006/ ZvwiL-20.07.06 Bs|

Abywjwc AeMwZ I cqvRbxq eev MnYi Rb ciY Kiv njvt

1| Mfbi, evsjv`k evsK, gwZwSj ev/G, XvKv|

2| mwPe, A_ gYvjq, evsjv`k mwPevjq, XvKv|
3| mwPe, evwYR gYvjq, evsjv`k mwPevjq, XvKv|
4| gnvcwiPvjK, Mvq`v I Z` Awa`i, 69, AvDUvi mvKzjvi ivW, jkudv cvRv,
gMevRvi, XvKv|
5| Kwgkbvi, Kvgm e KwgkbviU, 342/1, mbevwMPv, XvKv|
6| mfvcwZ, evsjv`k bxUIqvi gvbyt G GcvUvm Gmvwmqkb, bvkbvj cvRv (4_ Zjv),
1/wR, wd zj xU, mvbviMuvI ivW, XvKv|

MYcRvZx evsjv`k miKvi

RvZxq ivR^ evW
ivR^ feb, mb evwMPv, XvKv|

bw_ bs-2(21)t ivwb I e/2006/308(2) ZvwiL t 10.08.2006Bs

welq t e jvBm wMZ A_ev w` Kvgm Gv, 1969 Gi AvIZvq 202 aviv RvixKZ
cwZvbi wecixZ mve KUv Gi AbygwZ c`vb cmsM|

m t Kvgm e KwgkbviU, AvwjK Kvhvjq, PMvg Gi c bs-5(20)05/e-Kwgt/AvKv/

2001(Ask-1)/9619, ZvwiL-03.07.06 Bs|

9
 Dchy welq I mi cwZ `w AvKlYceK wb`kg Rvbvbv hvQ h, mv cwU
RvZxq ivR^ evW chvjvPbv Kiv nqQ| Kvb cwZvbi e jvBm h_vh_fve
bevwqZ/KvhKi bv _vKj, Ges/A_ev Kvb cwZvbi Dci Kvgm Gv, 1969 Gi 202 avivi
AvIZvq bvwUk ejer _vKj mB cwZvbK e myweavq Avg`vbxKZ DcKiY w`q mve-KUv
Kivi Abygv`b `qv hve bv gg RvZxq ivR^ evW gb Ki|

02| G welqwU KVvifve AbymiY Kivi Rb wewRGBG I weKGgBG-K civgk `qv njv|

(mq` gymwdKzi ingvb)

wZxq mwPe (t ivwb I e)
cvcK t Kwgkbvi
Kvgm e KwgkbviU
AvwjK Kvhvjq, PMvg|

bw_ bs-2(21)t ivwb I e/2006/308(2) ZvwiL t 10.08.2006Bs

Abywjwc AeMwZ I cqvRbxq Kvhv_ t

1| mfvcwZ, wewRGgBG, wewRGgBG feb, KvIivb evRvi, XvKv|

2| mfvcwZ, weKGgBG, bvkbvj cvRv, 1/wR, wd zj wU, mvbviMuvI ivW, XvKv|

(mq` gymwdKzi ingvb)

wZxq mwPe (t ivwb I e)

MYcRvZx evsjv`k miKvi

RvZxq ivR^ evW
ivR^ feb, mbevwMPv

bw_ bs-3(21)t ivbx I e/98/412 ZvwiL 18.09.2006Bs|

welq t e KwUwbqkb nIqvi kZ wekl wkw_jKiY cmsM|

m t Kvgm& e KwgkbviUi c bs-5(13)15/Kvm-e/jvBt/2006/14160,
ZvwiL 22.06.2006Bs

10
 Dchy welq I mi cwZ `w AvKlYceK wb`kg Rvbvbv hvQ h, mv
cwU RvZxq ivR^ evW chvjvPbv Kiv nqQ| chvjvPbv `Lv hvq, GKB
gvwjKvbvaxb GKvwaK cwZvb GKB feb AewZ nj D febi bxP Zjvq c_K
c_Kfve KvuPvgvji `vg vcbi Abygv`b `qv nqQ| G cwiwwZZ cZK
cwZvbi KvwUs Uwej ^ ^ dvi vcb KiZ nj GKB dvi `vg vcbi Dk
evnZ ne| ZvQvov MvgUm gvwjKc wbRivB e iwZ KvuPvgvji Aevb I wnmve
msiY Ki _vKb| G KvwUs Uwej Kv_vq vwcZ njv Zv Lye iZcY welq bq|
cwi`kbi mgq KvuPvgvji gRy` h_vh_ c`kY KiZ cvij GKBvb KvwUs vcbi
Kvb evav _vKv mgxPxb bq ej RvZxq ivR^ evW gb Ki|

02| G wbgic kZ GKB feb AewZ GKB gvwjKvbvaxb GKvwaK

cwZvbi Rb GKB dvi KvwUs Uwej vcbi AbygwZ `qv hZ cvit

(1) cZK cwZvbi Kvco c_K c_Kfve KvwUs KiZ ne;

(2) KZci cwi`kbKvj Kvcoi gRy` c`kb KiZ ne|

cvcK t Kwgkbvi ( KvRx gvvwdRyi ingvb )

Kvgm& e KwgkbviU wZxq mwPe(t ivbx I e)|
342/1, mbevwMPv, XvKv|
bw_ bs-3(21)t ivbx I e/98/412(1) ZvwiL 18.09.2006Bs|
Abywjwc AeMwZ I cqvRbxq Kvhv_ t
1| mfvcwZ, wewRGgBG, wewRGgBG feb, KvIivb evRvi, XvKv|

( KvRx gvvwdRyi ingvb )

wZxq mwPe(t ivbx I e)|

MYcRvZx evsjv`k miKvi

RvZxq ivR^ evW
ivR^ feb, mbevwMPv
XvKv-1000|

bw_ bs-1(1)t ivbx I e/2006/ ZvwiLt 08-10-2006|

welq t evsjv`k WvBW BqvY GcvUvm Gmvwmqkb Gi wewfb mgmvi wbwK

RvZxq ivR^ evW AbywZ mfvi KvhweeiYx|

11
 evsjv`k WvBW BqvY GcvUvm Gmvwmqkb (we.wW.IqvB.B.G) KZK RvZxq
ivR^ evW ckKZ Ave`bi cwicwZ weMZ 06/09/2006 ZvwiL RvZxq ivR^
evWi Pqvigvb Gi mfvcwZZ GKwU chvjvPbv mfv AbywZ nq| mfvq wbewYZ
KgKZv I Gmvwmqkbi cwZwbwae` DcwZ wQjb|

g bvg I c`ex `i
01. Wt Av, Zv, gy, mviIqvi nvmb RvZxq ivR^ evW, XvKv|
m`m(Kvgm&)
02. Rbve gvt AvwZKzi ingvb Lvb, Kvgm& e KwgkbviU, XvKv|
Kwgkbvi,
03. Rbve gvt nvwdRyi ingvb, c_g RvZxq ivR^ evW, XvKv|
mwPe()
04. mq` gymwdKzi ingvb, wZxq RvZxq ivR^ evW, XvKv|
mwPe()
05. Rbve gvt bvmi ingvb Gg.wc, wewWIqvBBG
cwmWU
06. Rbve gwdR G, fuBqv wmwbqi fvBm-cwmWU,
wewWIqvBBG
07. mq` G, nvwee m`m, wbevnx KwgwwU, wewWIqvBBG

2| mfvi iZB RvZxq ivR^ evWi Pqvigvb mKjK ^vMZ Rvwbq AvjvPmPxi
welq mKjK aviYv `qvi Rb wZxq mwPe ( ivbx I e) mq` gymwdKzi
ingvb-K Abyiva Rvbvb| wZxq mwPe evsjv`k WvBW BqvY GcvUvm
Gmvwmqkb KZK RvZxq ivR^ evW `vwLjKZ Ave`b ewYZ welqvw`
mswfve Zzj aib| AZtci Gmvwmqkbi mfvcwZ gvbbxq msm` m`m Rbve
bvmi ingvb D mgmvmgn wKfve Zv`i ivbx KvhgK evavM KiQ m
welq wKQy Z_ Dcvcb Kib|

3| DcvwcZ mgmvwji welq wevwiZ AvjvPbvi ci mfvq wbewYZ wmv mgn

MnxZ nq, h_vt

(K) BqvY WvBs cwZvbmgn evK Uz evK Gjwm cvwi ci BDwci Rb e

KwgkbviU Ave`b `vwLj Ki Drcv`b Kvhg i KiZ cvie|
(L) BqvY WvBs cwZvbi cv Gjwm, cvdigv Bbfqm I Abvb `wjjvw` mswk
wjqb evsK KZK mZvwqZ Kiv nj Zv MnY Kiv hve|

12
 (M) Avg`vwb bxwZ Av`k 2003-2006 Gi AbyQ` 24.7.11 Gi mskvabi
cqvRb nj evwYR gYvjqi mv_ evsjv`k BqvY WvBW BqvY GcvUvm
Gmvwmqkb hvMvhvM KiZ cvi|
(N) BqvY WvBs cwZvbi Rb PvjvbwfwK wi-e / wWDwU ei cqvRb ne
bv| Gi cwieZ GKwU Rbvij ei wecixZ Zv`i Avg`vwbKZ cY-
Pvjvb LvjvmhvM ne|
(O) e jvBm bevqbi RwUjZv cwinviK cwZvbmgn jvBmi gqv`
DxYi `yB gvm ce hveZxq `wjjvw`mn e KwgkbviU bevqbi Ave`b
`vwLj Kie| G cvcZv wbaviYi j 10(`k) gvmi KvhgK
weePbvq wbq Zvi wfwZ AvbycvwZK nvi 12(evi) gvmi Rb cvcZv
cwiMYbv Kiv hve| e KwgkbviU Ave`b cvwi ci ^Zg mgqi
(mevP `yB gvm) ga bevqb Kvhg mb Kie| Kvb wekl D
mgqmxgvi ga jvBm bevqb me bv nj Zvi KviY DjLceK mgqwfwK
cZqbc Bmyi gvag cY Pvjvb Lvjvmi eev wbZ ne|

04| mfvq Avi Kvb AvjvPmPx bv _vKvq mfvcwZ mKjK abev` Rvwbq mfvi
mgvw Nvlbv Kib|

^vwiZ/-
( gvt Ave`yj Kwig )
Pqvigvb

bw_ bs-1(1)t ivbx I ZvwiLt 08-10-2006|

e/2006/449(1-5)
1| Kwgkbvi, Kvgm& e KwgkbviU, 342/1, mbevwMPv, XvKv|
2| c_g mwPe(Kvgm& ivbx I e), RvZxq ivR^ evW, XvKv|
3| wZxq mwPe(Kvgm& ivbx I e), RvZxq ivR^ evW, XvKv|
4| cwmWU, evsjv`k BqvY WvBW BqvY GcvUvm Gmvwmqkb, Bjvim nvDm,
18 Kvgvj AvZvZzK GwfwbD, ebvbx ev/G, XvKv-1213|
m`q AeMwZi Rb t
1| wc,Gm Uz Pqvigvb, RvZxq ivR^ evW, XvKv (Pqvigvb gnv`qi m`q AeMwZi
Rb)|
2| wc,G Uz m`m(Kvgm&), RvZxq ivR^ evW, XvKv (m`m gnv`qi m`q AeMwZi
Rb)|

13
 msiYi Rb t
1-2| Awdm Kwc/MvW bw_|

( mq` gymwdKzi ingvb )

wZxq mwPe()|

14
 MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW
ivR^ feb, mbevwMPv, XvKv|

bw_ bs-3(12): ivwb I e/2002/ ZvwiL t 16/11/2006 Bs

welq t evWi MZ 24/01/2006 ZvwiL AbywZ mfvi wmv Abyhvqx iwjs cmsM|

mt Kvgm& e KwgkbviUi c bs-5(13)95/Kvm-e/BDwc/04/17667,

ZvwiL: 01/11/2006 Bs|

wb`wkZ nq Dci DjwLZ welqi cwZ Avcbvi `w AvKlY Kiv njv| G welq
MZ 07/07/2005Bs ZvwiL evsjv`ki mgy` mxgvbvi ewn: bvsMi Acv Avg`vwb
cYevnx RvnvR mieivnKZ wcwc Ifb evMK ivwb wnmve MY Kiv hve wKbv m welq
MZ 07/07/2005 Bs ZvwiL RvZxq ivR^ evWi mfvi wmv wbic t-

hnZy wcwc Ifb evM Avg`vwb cY wnmve vqb Kiv nqwb Ges
Kvb Avivc Kiv nqwb mnZz wcwc Ifb evM mieivnK ivwb
wnmve MY Kivi Kvb AeKvk bB Ges m KviY cZcbi Kvb
myhvM bB

02| RvZxq ivR^ evWi evW mfvi Dic wmvi AvjvK The Customs Act,
1969 -Gi Section-219A Gi gZvej wbic iwjs Rvwi Kiv njv t-

evsjv`ki mgy` mxgvbvi ewn: bvsMi Acvgvb Avg`vwb cYevnx

RvnvR mieivnKZ wc,wc, Ifb evMK ivwb wnmve MY ne bv|

cvcK t Kwgkbvi (KvRx gvvwdRyi ingvb)

Kvgm e KwgkbviU wZxq mwPe (t ivbx I e)
342/1, mbevwMPv, XvKv|

15
 MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW
ivR^ feb, mbevwMPv

bw_ bs-3(12)t ivbx I e/2002/581 ZvwiL 21.11.2006Bs|

welq t evWi MZ 24.01.2006 ZvwiL AbywZ mfvi wmv Abyhvqx iwjs cmsM|

m t Kvgm& e KwgkbviUi c bs-5(13)95/Kvm-e/BDwc/04/17667,

ZvwiL 01.11.2006Bs

wb`wkZ nq Dci DwjwLZ welqi cwZ Avcbvi `w AvKlY Kiv njv| G welq
MZ 07/07/2005Bs ZvwiL evsjv`ki mgy` mxgvbvi ewnt bvsMi Acgvb Avg`vbx
cYevnx RvnvR mieivnKZ wcwc Ifb evMK ivwb wnmve MY Kiv hve wKbv m welq
MZ 07/07/2005Bs ZvwiL RvZxq ivR^ evW AbywZ mfvi wmv wbgic t
hnZz wcwc Ifb evM Avg`vwb cY wnmve vqb Kiv nqwb Ges Kvb
Avivc Kiv nqwb mnZz wcwc Ifb evM mieivnK ivwb wnmve MY Kivi
Kvb AeKvk bB Ges m KviY cZvcYi Kvb myhvM bB

02| RvZxq ivR^ evWi evW mfvi Dic wmvi AvjvK The Customs
Act, 1969 Gi Section-219A Gi gZvej wbgic iwjs Rvix Kiv njv t

evsjv`ki mgy` mxgvbvi ewnt bvsMi Acgvb Avg`vbx cYevnx RvnvR

mieivnKZ wc.wc. Ifb evMK ivbx wnme MY ne bv|

cvcK t Kwgkbvi ( KvRx gvvwdRyi ingvb )

Kvgm& e KwgkbviU wZxq mwPe(t ivbx I e)|
342/1, mbevwMPv, XvKv|

16
 MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW
ivR^ feb
mbevwMPv, XvKv|

bw_ bs- 2(5)t ivwb I e/2002(Ask-1)/311 ZvwiL t 05/06/2007Bs

Awdm Av`k

welq t ivwb cwqvKiY GjvKvq AewZ wk KviLvbvmgni ivwb cY Drcv`bi

cvkvcvwk Drcvw`Z wUhy ivwb AhvM cY eewZKiY cm|

The Customs Act, 1969 Gi section 95(b) Ges The Customs (Export
processing Zones) Rules, 1984 Gi wewa-6 Abyhvqx evsjv`k ivwb cwqvKiY GjvKvq
(BwcRW) G AewZ wk KviLvbvmgni ivwb cY Drcv`bi cvkvcvwk Drcvw`Z wUhy
ivwbi AhvM wbgvbi cY eewZKiY RvZxq ivR^ evW wbv cwZ AbymiYi Rb
Av`k Rvix KiQt

(K) ivwb cwqvKiY GjvKvq AewZ cwZvbi ivwbi AhvM wUcb cY vbxq
evRvi (tariff area) weqi AbygwZ c`vbi gZv mswk Kwgkbvii Dci bv
Kiv njv;
(L) ivwb cwqvKiY GjvKvq AewZ cwZvbi ivwbi AhvM wUcY cY vbxq
evRvi weqi ce ecRv (BEPZA) Gi cevbygwZ msMn KiZ ne;
(M) cYmgn h_vh_ gvb mb bv nIqvq vbxq Uvwid GjvKvq Avg`vwbi Rb evwYR
gYvjqi cevbygwZ msMn KiZ ne;
(N) Kvb cwZvb ivwbi AhvM cY vbxq Uvwid GjvKvq eQi GKevii ekx
weq KiZ cvie bv Ges wUhy cYi cwigvY cwZvbi ceeZx eQii gvU
ivwbi `k kZvski ekx nZ cvie bv;
(O) cY Dy mxjgvniKZ `ic Avnevbi gvag cv mevP `ic gj weq
KiZ ne| Ze kZ _vK h, bbZg 15 w`bi mgq w`q cwZvb KZcK
Kgc cuvPwU 3wU evsjv I 2wU BsiRx ej cPvwiZ RvZxq `wbK `ic wew
cKvk KiZ ne Ges KZci cevbygwZg cwZvb KZc wbR^ LiP
`ic wew cKvk Kieb;

(P) `ici gvag cv gjK wewbgq gj (Transaction Value) wnmve MnY

Ki Zvi wfwZ vqb mb Ki -Ki Av`vq KiZ ne| Ze bbZg
wZbwU `ic wew cvIqv bv Mj cybivq `ic Avnevb KiZ ne;

17
 (Q) `ic cwqv Z`viKx Ges `ic gji MnYhvMZv welq mycvwik c`vbi Rb
wbic KwgwU MnY KiZ net
(A) mnKvix Kwgkbvi, wWBwcRW - mfvcwZ
(Av) mycvwibUbWU, wWBwcRW - m`m mwPe
(B) ecRv Gi cwZwbwa - m`m
(C) evwYR gYvjqi cwZwbwa - m`m
(D) e KwgkbviUi cwZwbwa - m`m
(R) Kvgm e KwgkbviU, m`i `i, XvKv, mnKvix Kwgkbvii `i, BwcRW I
ecRv KZci `i Uvi MnYi eev ivLZ ne;
(S) FYc cwZvi gvag cYi Avg`vwb-ivwb Kvhg mb KiZ ne;
(T) Abygvw`Z Uvi gji wfwZ wej Ae GwU `vwLj I vqb mb KiZ ne;
(U) vwqZ wej Ae GwUi wfwZ -Ki cwikva KiZ ne;
(V) KZci Zveavbi cYi Lvjvm MnY KiZ ne|

(KvRx Zwn`v AvLZvi)

wZxq mwPe (t ivwb I e)
cvcK t Kwgkbvi
Kvgm e KwgkbviU
342/1, mbevwMPv, XvKv|
bw_ bs- 2(5)t ivwb I e/2002(Ask-1)/311(1-11) ZvwiL t 05/06/2007Bs

Abywjwc m`q AeMwZ I cqvRbxq eev MnYi Rb ciY Kiv njvt

01| Kwgkbvi, Kvg nvDm, XvKv/PMvg/gsjv/ebvcvj|

02| Kwgkbvi, Kvgm, GvBR I fvU, XvKv (`t)/XvKv(Dt)/PMvg/ivRkvnx/hkvi/
Lyjbv/wmjU|

(KvRx Zwn`v AvLZvi)

wZxq mwPe (t ivwb I e)

18
 MYcRvZx evsjv`k miKvi
A_ gYvjq
RvZxq ivR^ evW, XvKv
( I gj mshvRb Ki)
cvcY

ZvwiLt 03iv AvM, 1993| 19k kveY, 1400

Gm, Avi, I bs-153-AvBb/93/1520/|(Customs Act, 1969 (IV of 1969) Gi

Section 219 (D AvBb Gi THIRD SCHEDULE Gi item 2 -Gi mwnZ cwVZe
Ges gj mshvRb Ki AvBb, 1991 (1991 mbi 22 bs AvBb) Gi aviv 66 *[mn cwVZe aviv
72G] c` gZvej RvZxq ivR^ evW wbic wewagvjv cYqb Kwij, h_vt

1| msw wkibvgv| GB wewagvjv mcY ivbxgyLx wk cwZvb (mvgwqK

Avg`vwb) wewagvjv, 1993 bvg AwfwnZ nBe|

2| msv| welq ev cmsMi cwicx wKQy bv _vwKj GB wewagvjvq,

(K) AvBb A_ Customs Act, 1969 (IV of 1969);
(L) KuvPvgvj A_ ivbxi j cY Drcv`bi Rb Avg`vbxKZ KuvPvgvj I gvoK;
(M) cYi ^ZvwaKvix A_ Kvb wk cwZvbi ^ZvwaKvix ev eevcbvKvix Kvb
ew, eemvq cwZvb, ew msN ev mwgwZ;
(N) *[Zdwmj] A_ GB wewagvjvi *[Kvb Zdwmj]
(O) e`vZv A_ AvBbi Section 86 Gi Aaxb e`vZv;
(P) jvBm A_ AvBbi Section 13 Gi AvIZvq Kvb wk cwZvbK c`
cvBfU eW IqvinvDm jvBm;
(Q) wk cwZvb A_ mcY ivbxgyLx Kvb wk cwZvb, hvnv cY cZ I ivbxi
j cqvRbxq KuvPvgvj Avg`vwb Ki; Ges
(R) mYivbxgyLx wk cwZvb A_ Ggb Kvb wk cwZvb hvnv ZrKZK
cZ
KZ
ev Drcvw`Z mKj cY we`k ivbx Ki Ges D cYi Kvb Ask `ki
Afi eenvi ev fvMi Rb mieivn Ki bv|

3| (1) wk cwZvbmgn evK-Uz-evK FYci wecixZ KuvPvgvj Avg`vwb KwiZ cvwie|

(2) Dc-wewa (1) G ewYZ eevi weK wnmve Kvb wk cwZvb gvvi ivbx FYc
(Master Export L/C) QvovB mswk Kwgkbvi Gi AbygwZg cqvRbxq

19
 KuvPvgvj Avg`vwb I Abvb Kimgn cwikva ewZiKB Avg`vwb KwiZ cvwie
Ges Dic KuvPvgvj cieZx ivwb Av`ki wecixZ mg^q KwiZ nBet

Ze kZ _vK h, mswk Kwgkbvi wk cwZvbwUi mswk ermii AeewnZ ceeZx

ermii ivwbKZ cYi GK-ZZxqvsk cY Zix KwiZ h cwigvY KuvPvgvj cqvRb, mB
cwigvYi AwaK KuvPvgvj Avg`vwbi AbygwZ w`Z cvwieb bv|

4| Kvb e`vZv wbewYZ kZvejx cyiY mvc ivwbi j cY Drcv`bi Rb KuvPvgvj

Avg`vwb I Abvb Kimgn cwikva ewZiK Qvo KivBZ cvwieb, h_vt
(K) mswk Kwgkbvii wbKU nBZ gZvcv Kvb KgKZvi (mnKvix Kwgkbvi c`ghv`v
wb bn) wbKU Zvi FYc (gvvi ivwb FYc), Pzwbvgv Ges qv`ki GKwU Kwiqv
Abywjwc `vwLj Kwieb;
(L) wjwLZfve mKj Kwgkbvi, Kvgm& Ges Kwgkbvi, Kvgm&, GvBR I gj mshvRb
KiK Zvnvi wjqb evsKmgni bvg I wVKvbv AewnZ Kwieb;
(M) wej Ae GwU `vwLj Kivi mgq Zvi FYc (gvvi ivwb FYc) Pzwc ev
qv`k Ges Abvb AvbylswMK `wjjvw`I `vwLj Kwieb;
(N) mswk Avg`vwbKZ cY Pvjvbi Bbfqm Zvi FYci b^i DjL iwnqvQ gg
wbwZ Kwieb|

5| (1) wewa (4) Gi `dv (K) Aaxb gZvcv Kvb KgKZv D wewai `dv (K) I (L) Gi
Aaxb `vwLjKZ `wjjvw` I KvMR c cixv Kwiqv Dnv mswk Drcv`b mnM Gi mwnZ
mvgmcY wKbv Zvnv wbwZKiYceK Ges e`vZvi Kvhg gjvqb Kwievi ci Zvnvi
AbyKj BDwUjvBRkb cviwgkb (BD, wc) Bmy Kwieb|
(2) h mKj ^xKZ Drcv`b mnM iwnqvQ ev Abyic Drcv`b mnM wbaviYi Rb
miKvi KZK ^xKZ Kvb KwgwU, cwZvb ev `i iwnqvQ, mB mKj e
`vZvK D KwgwU, cwZvb ev `i nBZ chvR Drcv`b mnMi cZqb c msMn
Kwiqv BDwUjvBRkb cviwgkb (BD, wc) Gi Rb Ave`b KwiZ nBe; Ges h
mKj Dic ^xKZ Drcv`b mnM bvB ev Abyic mnM wbaviYi Rb Dic
^xKZ Kvb KwgwU, cwZvb ev `i bvB mB mKj e`vZvK iqvZ I
cZvcY cwi`ii wbKU nBZ chvR weklY c msMn Kwiqv BDwUjvBRkb
cviwgkb (BD, wc) Gi Rb Ave`b KwiZ nBe|
(3) wewa 4 Ges Dc-wewa (1) Gi kZmgn h_vh_fve ciY nBqvQ gg wbwZ nBj
mswk KgKZv vqb cwqv mgv Kwieb Ges Avg`vwb I Abvb
Kimgn Av`vq ewZiK KuvPvgvj Qvo `Iqvi AbygwZ w`eb|
(4) e`vZv wewa 4 Gi kZmgn ciY e_ nBj ev `vwLjKZ `vwjjvw`Z RvwjqvwZi
Avkq MnY Kwij ev Kvb fzj Z_ cwiekb Kwij ev Kvb wg_v NvlYvi Avkq
Kwij Dnvi `vq-`vwqZ mcYfve ZvnvKB enb KwiZ nBe|

20
5K| (1) Zix cvlvK ivwbKvix wk cwZvb KZK Avg`vwbKZ KuvPvgvj Lvjvmi , wewa
5 Ges 9 Gi weavb chvR nBe bv; Ges GBic , GB wewagvjvi Abvb
weavb mvc, wbewYZ cwZ AbymiY KwiZ nBe, h_vt
(K) e`vZv RvZxq ivR^ evW KZK GZ`zk wbavwiZ GKwU dig, AZtci
BDwUjvBRkb wWKvikb ev BDwW dig ewjqv DwjwLZ, h_vh_fve ciY
Kwiqv D digi mwnZ wbewYZ KvMRvw` mshy Kwieb, h_vt
(A) wewa 4 Gi `dv (K) I (L)-Z DwjwLZ KvMRct
(&Av) cvdigv Bbfqm I ivwbZe cvlvKi P;
(B) fzj ev AmcY Z_ mieivn Ges ZwbZ `vq-`vwqZ e`vZv KZK
enb Ges LvjvmKZ KuvPvgvj ivwbi AsMxKvi m^wjZ GKwU ^Z e,
hvnv AvBbi Section 86 Gi AvIZvaxb RvZxq ivR^ evW KZK
wbavwiZ dig Ges e`vZv KZK ^vwiZ nBZ nBe;
(C) Kvb wekl KZc KZK wb`wkZ nBj AvbylswMK Abvb
`wjjvw`;
(L) e`vZv BDwW dig Ges D ei PviwU ev cqvRb nBj ZZvwaK Abywjwc
cZ Kwieb Ges Dnv`i cwZwUZB ^vi Kwiqv Dnvi mwnZ `dv (K)
ewYZ `wjjvw` mshy Kwieb;
(M) Zrci e`vZv `dv (L)-Z DwjwLZ BDwW dig, e Ges mshy KvMRvw`i
mKj Abywjwc evsjv`k MvgUm gvbydvKPvivm G GcvUvm Gmvwmqkb
(we, wR, Gg, B, G) Gi wbKU `vwLj Kwieb; we, wR, Gg, B, G cwZwU BD,
wW dig Ges e c` Z_vw` Ges mshy Abvb KvMRc h_v_Zv
mcK D dig I ei mswk Ask cZqb Kwiqv

(A) cZqbKZ dig e Ges mshy Abvb KvMRvw`i GKwU

Kwiqv Abywjwc ivwLqv w`e; Ges
(Av) Abyic GKwU Abywjwc mswk eW Iqvi nvDmi Dci
GLwZqvi mcb Kvji [AZtci Kwgkbvi (eW IqvinvDm) ewjqv
DwjwLZ] Gi wbKU ciY Kwieb Ges Abyic Aewk Abywjwcwj
mswk Kvg kbi Dci GLwZqvimcb Kwgkbvi ev KwgkbviMYi
(AZtci Avgv`wb chvqi Kvji ewjqv DwjwLZ) ev ZrKZK
gZvc` KgKZvi wbKU ciY Kwie|

(N) Avg`vwb chvqi Kwgkbvi ev ZrKZK gZvc` KgKZv cZqbKZ dig I

e cvwi ci Dnvi mswk Ask ciY Kwiqv KuvPvgvj Lvjvm Kwieb Ges
Dnv`i GKwU Abywjwc e`vZvK diZ w`eb|

21
(2) we,wR, Gg, B, G Dnvi wbKU `vwLjKZ I ZrKZK cZqbKZ BDwW dig I mshy
KvMRvw`i Abywjwc Ges DnvZ c` Z_vw`, RvZxq ivR^ evW KZK wbavwiZ dig
Abymvi cZKZ iwRvi, msiY Kwie Ges KZc GB mKj Abywjwc I
iwRvi cwi`kb I cixv KwiZ cvwie|

(3) wewa 3 ev GB wewai Dc-wewa(2) Z hvnv wKQyB _vKzK bv Kb, Zix cvlvK
ivwbKvix Kvb e`vZv, gvvi ivwb FYc ev evK-Uz-evK FYc ewZiKB,
AbwaK (4) Pvi gvmi Rb cqvRbxq KuvPvgvj Avg`vwb Kwiqv wbewYZ kZmvc
Lvjvm KivBZ cvwieb, h_vt
(K) e`vZv KuvPvgvj Avg`vwbi ceB, RvZxq ivR^ evW KZK wbavwiZ GKwU dig
D Avg`vwb mcK cqvRbxq Z_vw` wjwce Kwiqv mswk Kwgkbvi
(eW IqvinvDm)- Gi wbKU GKwU NvlYvc Ges Dc-wewa-

(1) (K) (B)-Z DwjwLZ e Gi wZbwU Abywjwc `vwLj Kwieb Ges D

Kwgkbvi mswk eW IqvinvDmi aviY gZvi wfwZ cqvRbxq KuvPvgvj
Lvjvmi mycvwik Kwiqv D dig I ei Abywjwcwj Avg`vwb chvqi
Kwgkbvii wbKU ciY Kwieb;
(L) D KuvPvgvj Avg`vwbi ci, Avg`vwb chvqi Kwgkbvi ev KwgkbviMY ev
ZrKZK gZvc` Kvb KgKZv `dv (K) Gi Aaxb KZ mycvwik Abymvi
cqvRbxq KuvPvgvj Lvjvm Kwiqv Lvjvmi welqwU e`vZvi cvm eBZ
wjwce Kwieb, Ges D NvlYvc I ei GKwU Abywjwc e`vZvK diZ
w`eb Ges Aci GKwU Abywjwc Kwgkbvi (eW IqvinvDmi) wbKU ciY
Kwieb|
(M) Dic LvjvmKZ KuvPvgvj nBZ Zix cvlvK ivwbi ci, e`vZv D-wewa
(1) Abymvi BDwW dig `vwLj Kwieb Ges ivwbKZ cvlvK ZixZ eeZ
KuvPvgvji cKZ cwigvY DjL Kwieb;
(N) LvjvmKZ KuvPvgvj nBZ h cwigvY cvlvK ivwb nIqv DwPZ wQj Zvnv D
Pvi gvmi ga ivwb Kiv bv nBj
(A) e`vZv AivwbKZ KuvPvgvji Dci Avg`vwb mn Abvb Ki
cwikva Kwieb; A_ev
(Av) cieZxZ h Kvb mgq Dc-wewai Aaxb KuvPvgvj Avg`vwb I Lvjvmi
Dk (K) `dv Abymvi NvlYvc `vwLji mgq Kwgkbvi (eW
IqvinvDm) AivwbKZ KuvPvgvj mg^q Kwiqv cqvRbxq cwigvY
KuvPvgvj Lvjvmi Rb mycvwik KwiZ cvwieb, A_ev

22
 (B) hw` Dc-wewa (1) Gi Aaxb KuvPvgvj Lvjvmi Kvhg MnY Kiv nq
Ze Avg`vwb chvqi Kwgkbvi ev ZrKZK gZvc` KgKZv Dic
mg^q KwiZ cvwieb;
(4) GB wewai Aaxb LvjvmKZ KuvPvgvj ivwb Ges Z`wecixZ wjqb evsK nBZ
e`wkK gy`v AvniY Ges Kvb Zix cvlvK AivwbKZ _vwKqv Mj
(KjU) Dnvi cwigvY mcwKZ Z_vw` D evsK, evsjv`k evsK KZK wbavwiZ
dig cwZ wZb gvm Ai cieZx 15 (cbi) w`bi ga, mswk Gjwmi wecixZ
c`kb Kwiqv GKwU weeiYx Kwgkbvi (eW IqvinvDm) Gi wbKU ciY Kwieb,
Ges D mgqi ga weeiYx bv cvIqv Mj D Z_vw` wjqb evsK KZK
cZvwqZ KivBqv `vwLj Kivi Rb D Kwgkbvi mswk e`vZvK wb`k w`Z
cvwieb|
(5) Kvb e`vZv Dc-wewa (4) Gi weavb ev Z`axb c` wb`k cvjb e_ nBj,
Zvnvi AbyKj GB wewai Aaxb Kvb KuvPvgvj Lvjvm e ivLv hvBe|

6| (1) h mKj Kvg nvDm ev kbi gvag cYmgn, Avg`vbx I ivwb Kiv nBe mB
mKj Kvg nvDm ev kb KZc *[Zdwmj ewYZ dig] mswk wk cwZvbi
eevcbv KZci AbyKzj `yBwU Kwiqv cvmeB Bmy Kwieb| gj cvm eBwU BmyKvix
KZci wbKU iwZ _vwKe Ges WzwcKU cvm eBwU wk cwZvbi eevcbv KZcK
`Iqv nBe|
(2) Kvb Avg`vwb A_ev ivwb Kvhg msNwUZ nIqvi Kvj wefvMi GKRb KgKZv
(GvcBRvi A_ev cwi`kK c`ghv`vi wb bnb) mswk Pvjvb msv cqvRbxq
Z_vejx cvmeB Gi Dfq KwcZ wjwce Kwieb Ges wefvMi wcwcvj GvcBRvi
A_ev mycvwibUbWU Dnv mZvwqZ Kwieb| mswk Z_vejx vqb chvq cvmeB G
wjwce KwiZ nBe Ges mswk Pvjvbi AvDU cvk c`vbi mgq e`vZvi cvmeB G
mswk Z_vejx h_vh_fve wjwce cvIqv MjB AvDUcvm c`vb Kiv nBe| cvmeB
cixvq `vwqZcv wefvMi Kvb KgKZvK wk cwZvbi eevcbv KZc WzwcKU
cvm eBwU `LvBZ eva _vwKeb|

7| (1) Zix cvlvK ivwbKvix wk cwZvb KZK BDwW dig ciY we, wR, Gg, B, G KZK
Dnv cZqb, cvlvK Zix Ges Dnv ivwbi Dk cieZx mKj Kvhg MnYi
Zdwmj-2Z DwjwLZ Drcv`b mnM AbymiY KwiZ nBe|
(2) hw` Kvb Kvb cvlvKi Drcv`bmnM Zdwmj-2 bv _vK, ev Z`bymvi Dnv
wbaviY Kiv me bv nq, m welqwU BDwW dig mywbw`fve DjLceK
we,wR,Gg,B,G, D mnM wbaviY Kwiqv Dnvi h_v_Zv cZqb Kwie Ges Dnvi
wfwZ wewa 5K Abymvi KuvPvgvj Lvjvm Kiv hvBe|
(3) `ePqb ev Ab Kvbfve cv Z_i wfwZ mswk Kwgkbvi Dc-wewa (2) Z
DwjwLZ Drcv`b mnM mwVK ewjqv gb bv Kwij, Zvnvi Abyivai cwZ RvZxq
ivR^ evW D mnM mwVKfve wbaviYi Dk, KuvPvgvj Lvjvm ev gZ BDwW

23
 dig `vwLji cieZx wZb gvmi ga, GKwU wekl KwgwU wbqvM KwiZ cvwie,
D KwgwU GZwelq wewRGgB G Gi ee weePbv Dnvi mycvwik ck Kwie
Ges RvZxq ivR^ evW D KwgwU mycvwiki wfwZ D cvlvKi Drcv`b mnM
wbaviY Kwiqv mswk mKj Kwgkbvi Ges wewRGgBG-K RvbvBqv w`e Ges GB
Drcv`b mnMB Pov nBe: Ze kZ _vK h, RvZxq ivR^ evW KZK wbavwiZ
Drcv`b mnMi wfwZ hw` `Lv hvq h, D cvlvK Zixi Dk cqvRbxq
KuvPvgvj Acv ekx KuvPvgvj Lvjvm Kiv nBqvwQj, Zvnv nBj

(K) hw` KuvPvgvj nBZ cZKZ cvlvK BwZce ivwb Kiv nBqv _vK, Ze
LvjvmKZ AwZwi KuvPvgvji Dci Avg`vwb mn Ab mKj Ki cwikva
KwiZ e `vZv eva _vwKeb; Ges
(L) hw` D AwZwi KuvPvgvj ev Dnv nBZ cZKZ cvlvK ivwb bv nBqv
_vK, Ze cieZxZ ivwbZe cvlvKi Rb KuvPvgvj Lvjvmi mgq D
AwZwi KuvPvgvj mg^q Kwiqv BDwW dig ev gZ NvlYv c `vwLji
Rb Kwgkbvi (eW IqvinvDm) e`vZvK wb`k w`Z cvwieb Ges
Z`vbymvi mg^q Kwiqv cqvRbxq KuvPvgvj Lvjvmi Rb KZc
cqvRbxq Kvhg MnY KwiZ cvwieb|

8| hw` Kvb wk cwZvb KZK mswk Drcv`b mnM Abyhvqx cYmgn cZ I ivwb Kivi ci
KuvPvgvj D _vK Zvnv nBj mswk Kwgkbvii cevbygwZ mvc D wk cwZvbi
eevcbv KZc AvivcYxq Avg`vwb I Abvb Kimgn cwikva Kwiqv D D
KuvPvgvj vbxq evRvi weq KwiZ cvwie A_ev fwelZ ivwbi Dk cY cZ
Kwievi Rb bZb ivwb FYci wecixZ D D KuvPvgvj eenvi KwiZ cvwie|

9| (1) cYi ^ZvwaKvix mswk Kwgkbvi KZK wbavwiZ dig GKwU e iwRvi msiY
Kwieb Ges DnvZ BDwUjvBRkb cviwgkb (BD, wc) Abyhvqx PjwZ gvmi Avg`vwb I
ivwb msv Z_vejx I ZrceeZx gvmi Ri wjwce Kwieb|
(2) e`vZv mswk Kwgkbvi, Kvg nvDm A_ev Kwgkbvi, Kvgm, GvBR I gj
mshvRb Ki KZK wbavwiZ dig GKwU evwlK weeiYx (Avg`vwb-ivwbi LwZqvb) cZ
Kwiqv Dnv Zvnvi wjqb evsK KZK mZvwqZ KivBeb Ges Dnvi GKwU Abywjwc mswk
Kvg nvDm ev kb Ges evsjv`k evsKi e`wkK gy`v wbqY wefvM cieZx ermii
15B Rvbyqvixi ga `vwLj Kwieb Ges Dnvi GKwU Abywjwc Zvnvi wbR KvhvjqI msiY
Kwieb|
(3) e`vZv wbw` mgqi ga Dc-wewa (2) G DwjwLZ weeiYx `vwLj KwiZ e_ nBj
mswk KZc Kvb KviY bv `kvBqv Zvnvi AbyKj BDwUjvBRkb cviwgkb
(BD,wc) Bmy Kiv Ges KuvPvgvji Pvjvb Qvo `Iqv e ivwLZ cvwieb|

10| cwZwU Kvg nvDm A_ev Kvgm, GvBR I gj mshvRb Ki Kwgkbvii cwi`kbKvix
`j Dnv`i AvIZvaxb wk cwZvbmgni evwlK cwi`kbKvh mswk ermii cieZx

24
 ermii 31k gvPi ga mcb Kwie| Ze cqvRbeva Kwgkbvii wjwLZ Av`ki
wfwZ Kvb wk cwZvb ermi GKvwaKevi cwi`kb Kiv hvBZ cvi| cwi`kbKvix `j
KuvPvgvj, ivwbKZ cY Ges gRy` KuvPvgvji cwigvY wbYq Kwieb Ges mswk Kwgkbvii
KvQ GB welq wevwiZ cwZe`b D 31k gvPi cieZx 30k Gwcji ga `vwLj
Kwie Ges mswk wk cwZvbi cvmeB Gi ge Kjvg cwi`kbi mgq I ZvwiL
DjLceK gZvgZ wjwce Kwie| hw` BwZce hvPvBKZ Kvb wekl mgqmxgv msv
`wjjvw` cybivq cixv Kivi cqvRb nq,Zvnv nBj m mswk Kwgkbvii cevbygwZi
cqvRb nBe| e`vZv cwi`kbKvix `ji Pvwn`v Abyhvqx cwi`kbi mgq mswk h Kvb
`vwjjvw` `LvBZ eva _vwKeb|

11| e`vZv AvBbi CHAPTER XI -Gi weavbvejx AbymiY KwiZ eva _vwKeb|

12| GB wewagvjv KvhKix Kivi j mKj Kwgkbvi, Kvgm Ges Kwgkbvi Kvgm, GvBR
I gj mshvRb Ki cqvRb Abyhvqx vqx Av`k A_ev Awdm Av`k Rvix KwiZ
cvwieb|

13| Kvb wk cwZvb GB wewagvjvi Aaxb eW Iqvi nvDm jvBmi Rb Ave`b Kwij
cqvRbxq AvbyvwbKZv cvjb mvc Riyix wfwZ jvBm c`vb KwiZ nBe|

14| mvaviYfve wk cwZvbmgni eW Iqvi nvDm jvBm ^qswqfve bevwqZ nBe,

Ze h mKj wk cwZvbi wbKU miKvii eKqv ev Ab Kvb Ki cvIqv _vK ev
AvBbi Kvb weavb fsMi AwfhvM _vK Zvnv`i wei AvBbi Aaxb jvBm evwZjmn
Abvb kvwgjK eev MnY Kiv hvBe|

15| Export Oriented Garments Industries (Temporary Importation) Rules;

1985 GZviv iwnZ Kiv nBj|

MYcRvZx evsjv`k miKvi

RvZxq ivR^ evW
* [Zdwmj-1]
*[wewa 6(1) `e]

mY ivwbgLx wk cwZvbi cvm eB Avg`vwb I ivwb

1| wk cwZvbi bvg
2| wVKvbvt
3| cvm eB b^it
4| wk cwi`ii iwRkb b^it

25
5| eW Iqvi nvDm jvBm b^it
6| Drcv`b iyi ZvwiLt
7| mswk wjqb evsKi bvgt
8| cvm eBqi cv msLvt
9| eevcbv KZci c ^vit
10| c`vbKvix KgKZvi ^vit
cvm eB cv ..............................................................
Avg`vwb Z_ ................................................................
wej /GwU Gj, wm e KuvPvgvji GvcBRvi cavb ge
b^i I bs I b^i I gvU gj BD, / cwi`kK GvcBRvi/
ZvwiL ZvwiL ZvwiL Gm, Wjvi (^vi) mycvwibUbWU
(^vi)
1 2 4 5 6 7 8

cwi`kKi ge .........................................................
ZvwiL ......................................................................

cvm eB cv ..............................................................
ivwbi Z_ ................................................................
wej Ad e I ivwbZe Abygvw`Z Drcv`bmn ivwbKZ GvcBRvi cavb
GcvU bs I ZvwiL cYi Abyhvqx eeZ gvU cYmgni gvU / cwi`kK GvcBRvi/
ZvwiL weeiY KuvPvgvj gj BD, Gm, Wjvi mycvwibUbWU
weeiY cwigvY
1 2 3 4 5 6 7 8

cwi`kKi ge .........................................................
ZvwiL ......................................................................

26
 *[Zdwmj-2]
*[wewa `e]
Drcv`b mnM

mY ivwbgyLx Zix cvlvK wk cwZvbmgni Rb Kvco KbRvgkbi gvb-44/45 enii

Kvcoi Rb (WRb wnmve)|
AvBUg mvBR cYnvZv wewk LvUv nvZv wewk
mwjW wRsnvg mwjW wRsnvg
cv eq cyiyl 12 Gg-4wU 9.00 MR 9.50 MR 8.00 MR 8.50 MR
I evjK`i kvU 4-7 11.25 11.75 9.75 10.00
7-14 14.25 14.75 12.75 13.25
8-18 17.25 17.75 15.25 15.75
8-2-0 18.25 18.75 16.75 17.25
cv eq`i Gm Gg Gj G Gj 22.75 MR 23.25 MR 19.00 MR 19.50 MR
Rb A_ev 34-44 ev
13.5-17.5 MR

1| DcwiD Drcv`b mnM viv Kvcoi `N wbavwiZ nBe| cKZ KbRvgkb wbYqi Rb
gvwKs `Ni msM cmm jm wnmve 4.5% hvM KwiZ nBe|
2| Dcwi Drcv`b mnM 44/45 enii Kvcoi Rb wbaviY Kiv nBqvQ| hw` Kvcoi
enii Kvb ZviZg NU Ze m wb DwjwLZ Drcv`b mnM AbymiY KiZ nBet

cqvRbxq Kvcoi cwigvY 45

cKZ eni
AwZwi AvekKZv (WRb wnmve)
(K) 100% mwZ Kvcoi Rb wekl Abygv`b
wnme 4% hvM KwiZ ne|
cv eq`i Rb wk`i Rb
(L) cwZwU AwZwi cKUi Rb . . . . 0.33 MR 0.20 MR
(M) cwZwU dvci Rb . . . . 0.10 MR 0.10 MR
(N) cvKU dUi Rb - 2 wcm . . . . 0.50 MR 0.25 MR
(O) cwZ Rvov GcjUi Rb . . . . 0.40 MR 0.35 MR
44/45 enii Kvcoi `N (WRb wnmve)
AvBUg mvBR cYnvZv wewk LvUv nvZv wewk
mwjW wRsnvg mwjW wRsnvg
gwnjv, evwjKv Ges 0-4 9.00 MR 9.5 MR 8.00 MR 8.5 MR
wk`i (evDR) 4-7 11.5 11.0 10.0 10.5
7-14 14.5 15.0 13.0 13.5
8-18 17.5 18.0 15.5 16.0
cv eq`i Rb 34-46 Gm Gg Gj 19.0 19.5 17.5 18.0
G Gj Gm Gg Gj 21.60 22.10 19.5 20.00

27
1| DcwiD Drcv`b mnM Kvcoi `Ni Rb wbaviY Kiv nBqvQ| cKZ KbRvckb
wbYqi Rb cmm jM wnmve gvwKs `Ni msM 4.5% hvM KwiZ nBe|

2| DcwiD Drcv`b mMn 44/45 enii Kvcoi Dci wfw Kwiqv wbaviY Kiv nBqvQ|
hw` Kvcoi enii Kvb ZviZg NU, Zvnv nBj wb ewYZ Drcv`b mnM AbymiY KwiZ
nBet
cqvRbxq Kvcoi cwigvY 45
cKZ eni

AwZwi AvekKZv (WRb wnmve) MvBR

8-18/20 7-14
(K) mvgb kvwis/ wcwUs Gi Rb 0.50 MR 0.30 MR
(L) wcQb kvwis/ wcwUs Gi Rb 0.50 0.30
(M) kvi-Kiv nvZvi Rb 0.70 0.50
(N) cwZwU AwZwi cKUi Rb 0.40 0.30
(O) cwZwU cKU dvci Rb 0.30
cwZwU cKU dvci Rb 0.30 0.20
(P) cwZ Rvov GcjUi Rb 0.30 0.25

AvBUg mvBRt wk`i 4-7 mvBRt 818 gvSvix mvBRt 14 1/2-17 1/2
cveq
mwjW vBc/PK mwjW vBc/PK mwjW vBc/PK
44/45 44/45 44/45 44/45 44/45 44/45
mvaviY j^v cvU .. 13.10 MR 13.57 MR 18.20 MR 18.75 MR 22.46 MR 22.92 MR
`yBwU cvP cKUmn cvU .. 13.7 14.94 18.75 19.21 22.92 23.39
`yBwU m Ges, `yBwU dvcIqvjv .. 14.04 14.50 19.21 23.39 19.68 23.86
cKUmn j^v cvU|
`yBwU bxPi cUKmn j^v cvU .. 13.57 14.04 18.75 19.21 22.92 23.39

mvaviY LvUv cvU .. 5.61 5.85 7.99 8.40 10.29 10.76

`yBwU cvP cvUmn LvUv cvU .. 6.08 6.32 8.45 8.92 10.99 11.46
`yBwU m Ges `yBwU dvcIqvjv evK .. 6.55 6.78 8.92 9.39 11.23 11.70
cKUmn LvUv cvcU
`yBwU bxPi cKUmn LvUv cvU .. 6.08 6.32 8.45 8.92 10.99 11.46
wcQb BqvKmn mvaviY j^v cvU .. 13.57 MR 14.08 MR 18.75 MR 19.21 MR 22.92MR 23.39MR
wcQb BqvKmn mvaviY LvUv cvU .. 5.85 6.08 8.22 8.69 10.53 11.23
wcQb AaK BjvwKmn mvaviY j^v .. 14.50 14.90 19.68 20.62 23.86 24.33
cvU
wcQb AaK BjvwKmn mvaviY LvUv .. 6.65 6.78 8.92 9.32 11.23 11.70
cvU
givbv j^v cvU .. 11.23 11.70 16.41 16.87 20.59 21.52
givbv LvUv cvU .. 5.61 5.99 7.99 8.45 10.29 10.76
mvK j^v cvU .. 14.04 14.50 19.21 19.92 23.39 24.33
mvK LvUv cvU .. 9.36 9.82 11.73 12.20 14.97 15.44
vU .. 22.46 23.39 27.17 28.57 29.94 31.81

28
1| DcwiD Drcv`b mnM Kvcoi `Ni Rb wbavwiZ Kiv nBqvQ| cKZ KbRvgkb
wbYqi Rb cmm jm wnmve gvwKs `ei msM 4.5% hvM KwiZ nBe|

2| DcwiD Drcv`b mnM 44/45 enii Kvcoi Dci wfw Kwiqv wbaviY Kiv nBqvQ|
hw` enii Kvb ZviZg NU Zvnv nBj wb ewYZ Drcv`b mnM AbymiY KwiZ nBet

AwZwi AvekKZv (WRb wnmve) cqvRbxq Kvcoi cwigvY 45 cKZ eni

wk gvSvix cv eq
1| cwZwU AwZwi cvP cKUi Rb Kvcoi 0.50 0.70 0.90
cqvRbxqZv|
2| cwZwU wfZii cKUi Rb Kvcoi 0.80 1.00 1.15
cqvRbxqZv (Kvco jvBwbs aibi A_ev GB
aibi nZ cvi)|
3| e cKUi (wcQbi cKU) Rb Kvcoi 0.70 0.90 1.00
A_ev GKB aibi nZ cvi (1,2 I 3) Gi
Rb FYc DjwLZ Kvco Avg`vwb Kiv
hZ cvi|
4| 4wU mvgbi wcUi Rb Kvcoi cqvRbxqZv 0.75 0.75 .075
(FYc DjwLZ nj Avg`vwb Kivi AbygwZ
`qv hZ cvi)|
5| KWiq Kvcoi Rb wekl Abygv`b wnmve
4% Abygv`b Kiv ne|
*[dig]

cvlvK wk cwZvbi bvg I wVKvbv

welqt BDwUjvBRkb wWKvikb

1| BD, wW, bs t
2| evii bvg t
3| (K) e jvBm bs t
(L) fvU wbeb bs t
4| wewRGgBG-Z cwZvbi wgK bs I ermi t
5| Zvi bvg I wVKvbv t
6| ivwb FYc bs I gj t
7| Avg`vwb FYc bs, Zvs I gj t
8| wjqb evsKi bvg I wVKvbv t
9| KuvPvgvj I Avt`evw` mieivnKvixi bvg I `k t
10| Drcvw`Ze cYi / cvlvKi
(K) weeiY t

29
 (L) cwigvY t
(M) vBj / AWvi bs t
(N) KvUv / bbKvUv / KvUvMix bs t
11| ewYZ cYi / cvlvKi gvU cwigvY t
(vBj/AWvi Abyhvqx)
12| we,wR,Gg,B-Gi BDwUjvBRkb KwgwUi mycvwik t
c b^i ............ ZvwiL............Gm, Avi, I
bs ......... ZvwiL.................. Abyhvqx
cqvRbxq Kvco I AvbylswMK `evw`i weeiY:
13| megvU Kvco t
14| gvjvgvj RvnvRxKiYi gqv` t
evii mxj I ^vi
15| (K) Dciv NvlYv/ Z_vw` mwVK cvIqv Mj;
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30
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31
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32
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* GmAviI 271-AvBb/94/1564 ZvwiL 19/9/94 viv mskvwaZ| 01-10-94 ZvwiL

_K KvhKi|

Government of the Peoples Republic of Bangladesh

National Board of Revenue
Dhaka
(Customs)
Notification
Dhaka, the 30th June, 1983
No.S.R.O. 216-L/83/789/Cus. In exercise of the power conferred by
clause (c) of section 21 of the Customs Act, 1969 (IV of 1969), the National
Board of Revenue is pleased to authorize repayment of the whole of Customs-
duty paid by a Fertilizer Factory or a Woven Polypropylene and
Polypropylene Liner Bags Manufacturing Factory, hereinafter referred to as
the said Factory on the imported Polypropylene and Polythene Pellets for the
manufacture of Polyethylene Liner Bags required for packing fertilizer
produced by such a factory, subject to the following conditions, namely :

(a) that the Fertilizer Factory declares, at the time to importation of

Polypropylene and polythene pellets, on the body of bills of entry that a
claim for refund of customs duty shall be made after manufacture of
Woven Polypropylene and polythene liner bags in their respective
factory premises ;
(b) that the Fertilizer Factory shall apply to the Directorate of Inspection for
determination of amount to be repaid on each manufactured Woven

33
 Polypropylene and polythene liner bag and the Directorate of Inspection
shall fix such amount as it may deem fit ;
(c) that the Directorate of Inspection shall supervise the manufacturing
process from time to time;
(d) that the Fertilizer Factory shall submit claim for repayment of duty as
fixed by the Directorate of Inspection and Training along with a
certificate of manufacture to be issued by the said Directorate as a proof
of manufacture to the Custom House through which imported goods
were cleared;
(e) that the Fertilizer Factory shall be repaid the money, within seven
working days of such submission positively, provided the claim
application is properly accompanied by certificates as mentioned above
to the Custom House;

(f) that the audit of total amount claimed and repaid shall be carried out on
annual basis by the Directorate of Inspection and the Commissioner of
Customs, Custom House under whose jurisdiction repayment has been
made and shall be reported to the National Board of Revenue; and
(g) that the Fertilizer Factory shall provide such transportation,
accommodation and assistance that may be required by a supervisory
officer in connection with visit to the factory promises from time to time
for the purpose of carrying out the provisions contained in this
notification.
(h) that the Woven Polypropylene and Polyethylene Liner Bags
Manufacturing Factory being established as joint venture project with
Bangladesh Chemical Industries Corporation supplies the Woven
Polypropylene and Polyethylene liner Bags to the said Corporation and
its enterprises for packing fertilizer;
(i) that if the refund claim is submitted by a Woven Polypropylene and
Polyethylene Liner Bags Manufacturing Factory such claim shall be
accompanied with purchase order/Letter of Credit/M.R.R and bill
payment certificate duly attested and certified by an officer of
Bangladesh Chemical Industries Corporation not below the rank of
director.

(M.S.I. CHOUDHURY)
First Secretary (Customs)
Ammended by (1) SRO 57-Law/98/1738/Cus. dated 23rd April, 1998 (2) SRO 228-Law/98/1759/Cus. dated 12-10-
1998 and (3) SRO 23-Law/2000/1812/Cus. dated 25/01/2000.

34
 Government of the Peoples Republic of Bangladesh
National Board of Revenue
Dhaka
Notification

Dhaka, the 10th December, 1984

No. S.R.O. 541-L/84/885/Cus. In exercise of the powers conferred

under section 219 of the Customs Act, 1969 (IV of 1969), read with item 11 of
the Third Schedule thereof, the National Board of Revenue is pleased to make
the following rules, namely:

THE MANUFACTURE AND OTHER OPERATIONS IN RELATION

TO GOODS IN A WAREHOUSE RULES, 1984.

1. These rules may be called The Manufacture and Other Operations in

Relation to Goods in a Warehouse Rules, 1984.
2. Any licensee desiring to carry out manufacture and other operations in
relation to goods in a warehouse, shall clearly earmark space for carrying
out such process within the warehouse, wherein machinery and
equipment may be installed for that purpose; the raw materials shall be
kept separated from the place of operation as well as from space for
storage of waste, refuse and finished goods.
3. Such registers as may be prescribed by the Commissioner of Customs
within whose jurisdiction the warehouse situate shall have to be
maintained by the licensee with respect to raw materials, manufacture
process, finished goods and waste.

4. Account of all incoming imported raw materials shall be maintained

jointly by the Commissioner of Customs within whose jurisdicition the
warehouse situate and the Commissioner of Customs through which such
goods are imported.
5. Samples of goods to be manufactured in a warehouse along with formula
showing correct requirement of raw materials shall be submitted by the
licensee to the Commissioner of Customs concerned who shall cause it
to be verified by such experts as he may deem necessary to verify the
corrections of the formula to ascertain requirements of raw materials and
set up an input/ output ratio for assessment of duty on raw materials so
imported on the basis of finished goods and wastage.

35
6. The license shall inter alia take out such licences as may be required by
any other law and shall fulfill all legal obligations for carrying out such
manufacturing process within the warehouse.

M. S. I. Chowdhury
First Secretary (Customs)

[C. No. 5(4)Cus.I/84(Pt.I)]

Government of the Peoples Republic of Bangladesh

National Board of Revenue
Dhaka
(Customs and Sales Tax)
Notification

Dhaka, the 10th December, 1984

No. S.R.O. 546-L/84/890/Cus. In exercise of the powers conferred by

section 219 of the Customs Act, 1969 (IV of 1969), read with item 2 of the
Third Schedule thereof, the National Board of Revenue is pleased to make the
following rules, namely:

THE REPAYMENT OF CUSTOMS DUTY ON LOCALLY MANUFACTURED GOODS

SOLD AGAINST FOREIGN EXCHANGE OR SUPPLIED TO EXPORT ORIENTED
INDUSTRY AGAINST BACK TO BACK LETTER OF CREDIT RULES, 1984.

1. These rules may be called The Repayment of Customs Duty on Locally

Manufactured Goods Sold Against Foreign Exchange or Supplied to
Export Oriented Industry Against Back to Back Letter of Credit Rules,
1984.
2. The extent to which repayment shall be allowed in respect of any
imported materials used in the manufacture of any goods which are sold
against foreign exchange in Bangladesh or supplied to export oriented
industries against back to back letter of credit shall be whole of the
customs-duties paid on the importation of such imported goods.
3. On being successful in obtaining supply order against a tender the
payment of which shall be received against foreign exchange to the
satisfaction and certification of a scheduled bank or upon receiving a
back to back letter of credit, a supplier or manufacturer-cum-supplier

36
 shall, immediately make an application to the Director, Inspection,
Customs and Excise along with particulars in Form XD-I annexed hereto
of the items so supplied giving quantum of import duty paid on
importation of raw materials required for manufacture of such items
along with three samples of each for verification of the claim.
4. The Directorate of Inspection, shall, upon receipt of the application
under rule 3, undertake a detail survey of the manufacturing industrial
unit, verify the correction of the statement furnished by the supplier or
manufacturer-cum-supplier to ascertain the amount of customs-duties
involved in each unit of items to be supplied.
5. A supplier, other than a manufacturer-cum-supplier, shall make
arrangement with the manufacturer of the items so supplied by him to
furnish such details as may be required by the officers of the Directorate
of Inspection, to verify the particulars of the statement.
6. The Director of Inspection, shall forward the survey report to the Board
along with its recommendation specifying the amount of duty admissible
for repayment.
7. The supplier or manufacturer-cum-supplier shall apply to the Board
along with certificate or copy of bill of export in support of delivery of
the goods either to the tenderer or exporter-cum-manufacturer showing
receipt in full of the quantity so delivered.
8. The Board, after examining the claim for repayment, shall pass
necessary order for repayment in respect of the goods for which
repayment claim has been lodged, asking the Commissioner of Customs
of the jurisdiction through which initial payment of customs-duties was
made.
9. The Commissioner of Customs, on receipt of the order of the Board
under rule 8, shall make repayment of duty in cheque to the claimant.
10. The supplier, manufacturer-cum- supplier and exporter of the goods shall
maintain all reports for at least two years from the date of repayment.

M. S. I. Chowdhury
[C. No. 5(4)Cus.I/84] First Secretary (Customs)

37
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38
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39
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bvg I cwjwm b^i DjL _vKv AvekK hv _K h Kvb cwZvbi gmK Rgv c`vbi welqwU
wbwZ nIqv hvq|

03| GgZvevq, wewfb exgv KvcvbxK AvjvP gmK URvix Pvjvbi gvag evsjv`k evsK
Rgv c`vbi mswk wk cwZvbi bvg I cwjwm b^i URvix Pvjvb DjLceK Rgv c`vb
wbwZ KiZ ne|

^vwiZ/-
(Avwidzi ingvb Lvb)
wZxq mwPe (gmK t (cwit I cZcY)

40
 MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW
ivR^ feb, mb evwMPv, XvKv

( )

cvcb

ZvwiL t 17 Avlvp, 1414 ev/ 1 RyjvB, 2007 wLv|

cvcb bs 184/2007/|- The Customs Act, 1969 (Act IV of 1969) Gi

section 13 Gi Sub-section (2) G c` gZvej RvZxq ivR^ evW, cQb ivbxKviKMY
KZK eW cwZi AvIZvq cY Avg`vwbi wbic kZ Avivc Kwij, h_v t-

wbi Table fz cY Avg`vwbKvj cYi evMi Dci/Dfq cvk cvws cwZZ

AgvPbxq jvj KvwjZ `kgvbfve eo Ai IMPORTED UNDER BOND,
NOT FOR SALE jLv _vwKZ nBe| Gi Ab_v nBj Avg`vwbZe cY Pvjvb
e myweavi AvIZvq vqb I LvjvmhvM nBe bv|

Table

wgK bs GBP,Gm,KvW eYbv

1. 3901.10.10 Linear density polyethylene
2. 3901.10.10 Linear low density polyethylene
3. 3901.10.10 High density polyethylene
4. 3902.10.00 Polypropylene
5. 3903.19.00 High impact polystyrene
03| GB Av`k Awej^ KvhKi nBe|
RvZxq ivR^ evWi Av`kg,
^vwiZ/-
(gvt AvRg-B-mv`Z)
c_g mwPe ()|

41
 MYcRvZx evsjv`k miKvi
RvZxq ivR^ evW
ivR^ feb, mbevwMPv, XvKv |
( )
cvcb
ZvwiLt 17 Avlvp, 1414 ev/1 RyjvB, 2007 wLv|

Gm, Avi, I, bs 185/2007/|- The Customs Act, 1969 (IV of 1969) Gi

Section 13 Gi Sub-Section (2) Z c` gZvej RvZxq ivR^ evW, Diplomatic
Bonded Warehouse mgn KZK e myweavi AvIZvq g`, weqvi I wmMviU Avg`vwbi
AbymiYxq wbic kZ Avivc Kwij, h_v t
(K) g`, weqvi Gi cwZwU evZj I Kvbi Mvq Ges wmMviU Gi cwZwU cvKU,
wgwb KvUzb I gvvi KvUzbi Mvq `kgvbfve eo Ai (capital letter)
AvewkKfve BANGLADESH DUTY NOT PAID gyw`Z _vwKZ
nBe| Bonded Warehouse mgnK cY Avg`vwbi ce cYi ivwbKviK
cwZvbi mv_ hvMvhvMceK GBic g`bi KvhKi eev Mnb KwiZ nBe;
Ges
(L) Gi Ab_v nBj Avg`vwbZe cY Pvjvb e myweavi AvIZvq vqb I
LvjvmhvM nBe bv|
02| GB Av`k Awej^ KvhKi nBe|

RvZxq ivR^ evWi Av`kg,

^vwiZ/-
(KvRx Zwn`v AvLZvi)
wZxq mwPe ()|

42
 Government of the Peoples Republic of Bangladesh
National Board of Revenue
Notification
(Customs)
Dated, the 30th March, 1985

SRO 154-L/85/914/Cus- In exercise of the powder conferred by

section 219 of the Customs Act, 1969 (IV of 1969) read with item 2 of
the Third Schedule to the Said Act and section 5A of the Sales Tax
Ordinance, 1982 (XVIII of 1982) the National Board of Revenue is
pleased to make to following rules, :-
1. (1) These rules may be called the Export-Oriented Garments Industries
(Temporary, Importation) Rules, 1985.
(2) They shall come into force on the 31st March 1985.
2. The management of an export oriented garment industry, having
licensed private warehouse, shall be authorized to take delivery
without payment of customs duties and other taxes chargeable on the
goods imported for manufacture of garments for subsequent export
subject to the following conditions namely:-
(a) The importer cum manufacturer shall furnish a copy of the buyers
letter of credit and contract or purchase order while submitting the
bill of entry and other shipping documents relating to the
consignment under clearance and the invoice of the consignment
shall bear the buyers letter of credit number.
(b) The appropriate officer of customs shall, on fulfillment of the
conditions laid down in clause(a) finalize assessment of duty and
allow delivery of the consignment without payment of customs
duties and other taxes chargeable on the goods.
3. (1) The management of an export oriented garment industry shall be
issued with two passbooks (one original and one duplicate) in Form
A by each of the customs station from where import or export of
the goods shall take place.

(2) The original of the Passbook (while cover page) shall be retained
by the issuing customs station and the duplicate light green cover

43
 page) shall be given to be management of the export oriented
garment industry.
(3) Each time an import or export takes place, relevant particulars of
the consignment shall be recorded in both the copies of the
Passbook by an officer of customs not below the rank of an
Appraiser or Inspector and authenticated by the Principal Appraiser
or Superintendent of Customs and the management of the industry
shall produce the duplicate Passbooks to any officer of Customs
deputed for the purpose of inspection of the same.
4. For maintaining accounts or imported goods for manufacturing
garments by all export oriented garments industries, formula devised
for the purpose in Form B shall be followed and the products which are
not covered by the formula, the existing system of accounting through
consumption certificate shall continue and it shall be taken as the basis
of accountability.
5. If and export-oriented garment industry following the formula
specified in Form B can save fabric even after manufacturing and
exporting the requisite number and type of garments, it shall have the
option to sell such excess fabric in the local market on payment of
applicable customs duty and sales tax after obtaining prior permission
from the Collector of Customs of the warehousing station or use such
excess fabric for manufacturing garment for subsequent export.
6. The authorised officers of customs shall carry out periodic inspection
of the export-oriented garments industries manufacturing units and
ascertain the quantity of goods imported, exported and stock in hand
and shall record his observations in the space earmarked for this
purpose in the duplicate Passbook and shall also forward a detailed
inspection report to the Collector of Customs within seven days from
the date of inspection.
7. The management of the export-oriented garment industry shall
continue to comply with all the provisions of the Standing Orders
issued by the Collectors of Customs from time to time in connection
with export-oriented garment industries.
By order of the President
Sd/-
(A.S. Rasheed)
Joint Secretary

44