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 Content preview:  Webinars on High Sea Sales & Imports - Procedure and Formalities
    Exporters -Importers Know about HSN Code Classification under GST FTP & Avoid
    Problems 
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Webinars on


High Sea Sales & Imports - Procedure and Formalities

Exporters -Importers Know about HSN Code Classification under GST FTP &
Avoid Problems

Importers - Reduce Landed Cost of Imports by Imports from FTA - PTA
Countries - Benefit


On

4th September 2020 

11:00 AM to 2.00 PM

On

4th September 2020

3:00 PM to 6.00 PM

On

5th September 2020

(11:00am to 4.30pm)


By

Mr. SM Chaturvedi

International Trade Expert

M. Com, LLB (Gen), PGDBA, PGDEM, PGDPR, PGDIR & PM


Rationale:

"High Sea Sales" as a concept is peculiar to India. The importers and local
buyers very often undertake this transaction without understanding of
nuances involved.

Since India is a massive market for imported goods, complete understanding
of High Seas Sale, its process and legal implications will help all
concerned parties to minimize the losses and expand their business. 

Objective:

The objective of this webinar to acquaint the participants with concept of
High Seas sale, documentation and procedure, compliances, Rules involved
w.r.t Foreign Trade Policy, Customs, and other applicable Laws.

For Whom:

The program would be of use and interest to all Importers, Indenting Agents,
Dealers in imported goods as well as user industrial segment, besides
Financial and Commercial Mangers involved with import function.

Contents

*  Concept - High Seas Sale, Import, Importers, Import duties, Assessable
value, Assessment.

*  Foreign Trade Policy and High Seas Sale

*  Customs and High Seas Sale 

*  Procedure and Formalities

*  High Seas Sale Agreement- Do's and don'ts

*  High Seas Sale and Air Shipment 

*  High Seas Sale v/s Pre - meditated sale 

*  Benefits under High Seas Sale Transaction 

*  Miscellaneous 

*  Question Answer   

Rationale:

As we are aware in India 8 digit HS Code is observed as per Ministry of
Commerce Direction. The applicable HS Codes are contained under Hand Book of
Procedure Volume - 3, Part - A, 2015-20 as amended. First 6 digits represent
International Classification while last 2 digits are country specific. 

It is observed that due to lack of knowledge Importers & exporters on Bill
of Entry or Shipping Bill indicate HS Code under Generic Heading - others.
The Ministry of Commerce & DGFT has taken a very stringent view of this
situation and has recently come out with a Trade Notice.

The classification of goods under FTP/ GST, is HSN based and has certain
patterns and methods for classifying different commodities to be supplied
and covered under CGST / IGST / UTGST / SGST Act, 2017. F.T.D. & R. Act,
1992. 

Objective:

The objective of this program is to acquaint the participants with nuances
involved in HSN classification of goods and services with a view to avoid
legal issues subsequently and seek refunds promptly, in the context of
recent DGFT compliance based on recently announce Trade Notice. 

For Whom:

The program would be of use and interest to all those who are part of
trading, Industry, professionals and International Business community.

Contents

1.      Concepts

2.      What is Harmonized System of Nomenclature - HSN

3.      EXIM Code - Structure of Customs Tariff 

4.      Tools for Classification 

5.      Classification of Services

6.      Relevance of Correct Classification & Assessee

7.      Compliance under FTP recently introduced by DGFT.

8.      Fines & Penalties for Non-Compliance under F.T.D & R. Act, 1992 &
Customs Act, 1962 

Special Feature - 

*   The webinar will specifically cover recently announce DGFT compliance
w.r.t. HS Code & Customs Act,1962

Rationale:-

During past decade gradually Indian Economy has tried to integrate itself
with Global Economy. The Liberalization Policy followed has led to Increase
in imports. The process has been further augmented by reduction in Tariffs
and simplified Foreign Trade Policy. The measures listed above have made
local market competitive in respect of import items. Hence every importer
tries to minimize the landed cost of import items. One way to make imports
cost effective is to effect imports from those countries with which India
has Free/Preferential Trade Agreements. Such imports either eliminate the
import duty element or reduce it substantially. This leads to reduced landed
cost of imports.

At present there are Free Trade Agreements in existence with 16 countries
and Preferential Trade Agreements with 107 countries. As per newly announced
Foreign Trade Policy of 2015-20 further 34 countries would get added up to
this list. Few illustrative countries are Australia, European Union, Members
countries of Arab Co-operation Council etc.

Objective:-

The objective of this programme is to acquaint the participants with nuances
of operating under Free/Preferential Trade Agreements.

For Whom:-

The programme would be of use and interest to all importers and
professionals connected with International Business.

Agenda

*    Concepts

*    List of Countries under FTA & PTA

*    Structure of Customs Tariff

*    Import Documents

*    Customs Correlation

*    Tariff Classification & Tools

*    Computation of Landed Cost of Import

*    Determination & Certification of Country of Origin

*    Rules, governing Trade under FTA / PTA countries. 

*    Finance Bill 2020-21 - FTA / PTA

*    Miscellaneous

Special Feature - 

The Country of Origin Rules governing imports from countries under FTA / PTA
have been significantly revised on 21st August, 2020. Accordingly the
webinar will be based on this new significant change.


Profile of Faculty

Mr. SM Chaturvedi - International Trade Expert

M. Com, LLB (Gen), PGDBA, PGDEM, PGDPR, PGDIR & PM

Mr. SM Chaturvedi is a management consultant in International Business
besides being a visiting faculty with leading Institutes of Management in
India. He is corporate trainer and Motivational speaker who has conducted
more than 5400 seminars on all India bases besides over 260 In-company
Training Programs. He possesses over 18 years of corporate experience and
over 34 years of consultancy experience catering to corporate client. 

He is also a consultant in the field of Foreign Trade Policy, Export-Import
Customs, Exchange Control Regulations and Industrial Policy, FEMA, Laws of
Weights and Measures.


Course's time structure:

Webinar Starts 11.00 am

Pre-requisites
You should have good internet connection and good quality headphone/speaker
set with Laptop / Desktop. You should have notepad/pen to note down
important points.


How To Register 


Fees for half half Day 4th Sept. 2020 

Per person per session 

Rs. 4500 /-

USD $ 75


Fees for Full Day 5th Sept. 2020

Per person full session

Rs. 5500 /-

USD $ 90

18% GST is applicable

> Please write to gcmseminars@yahoo.com 

> Call Mr. Rakesh Singh- 9711114779 / 8929596899

For Whatsapp Query- 09540012349 

> Mode of Payment: NEFT /Paytm / Credit Card

> Cheque favouring GCM Worldwide payable at New Delhi.

> Fees include certificate of participation & Course Material.

*Terms & Conditions apply


GCM Worldwide

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</head>

<body lang=3DEN-US link=3Dblue vlink=3Dpurple>

<div class=3DSection1>

<div align=3Dcenter>

<table class=3DMsoNormalTable border=3D1 cellspacing=3D1 cellpadding=3D0 =
width=3D747
 bgcolor=3D"#FDE9D9" =
style=3D'width:559.95pt;background:#FDE9D9;border:double windowtext =
1.5pt'>
 <tr height=3D13 style=3D'height:9.75pt'>
  <td width=3D745 colspan=3D3 height=3D13 bgcolor=3D"#B8CCE4" =
style=3D'width:558.55pt;
  border:double windowtext 1.5pt;background:#B8CCE4;padding:.75pt .75pt =
.75pt .75pt;
  height:9.75pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
8.9pt;margin-bottom:0in;margin-left:8.9pt;margin-bottom:.0001pt;text-alig=
n:
  center'><b><font size=3D5 color=3Dblack face=3DEbrima><span =
style=3D'font-size:18.0pt;
  font-family:Ebrima;color:black;font-weight:bold'>Webinars =
on<o:p></o:p></span></font></b></p>
  </td>
 </tr>
 <tr height=3D91 style=3D'height:68.25pt'>
  <td width=3D241 height=3D91 bgcolor=3D"#C6D9F1" =
style=3D'width:180.9pt;border:double windowtext 1.5pt;
  background:#C6D9F1;padding:.75pt .75pt .75pt .75pt;height:68.25pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
1.7pt;margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-ali=
gn:
  center;text-indent:0in'><b><font size=3D5 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:16.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>High
  Sea Sales &amp; Imports - Procedure and =
Formalities<o:p></o:p></span></font></b></p>
  </td>
  <td width=3D245 height=3D91 bgcolor=3D"#C6D9F1" =
style=3D'width:183.55pt;border:double windowtext 1.5pt;
  background:#C6D9F1;padding:.75pt .75pt .75pt .75pt;height:68.25pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
1.7pt;margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-ali=
gn:
  center;text-indent:0in'><b><font size=3D5 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:16.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Exporters
  &#8211;Importers Know about HSN Code Classification =
</span></font></b><b><font
  size=3D4 color=3Dblack face=3DEbrima><span =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black;font-weight:bold'>under GST FTP &amp; Avoid =
Problems</span></font></b><b><font
  size=3D5 color=3Dblack face=3DEbrima><span =
style=3D'font-size:16.0pt;font-family:
  Ebrima;color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  </td>
  <td width=3D257 height=3D91 bgcolor=3D"#D6E3BC" =
style=3D'width:192.7pt;border:double windowtext 1.5pt;
  background:#D6E3BC;padding:.75pt .75pt .75pt .75pt;height:68.25pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
8.9pt;margin-bottom:0in;margin-left:8.9pt;margin-bottom:.0001pt;text-alig=
n:
  center'><b><font size=3D4 color=3Dblack face=3DEbrima><span =
style=3D'font-size:14.0pt;
  font-family:Ebrima;color:black;font-weight:bold'>Importers - Reduce =
Landed
  Cost of Imports by Imports from FTA - PTA Countries - =
Benefit</span></font></b><b><font
  size=3D4 color=3Dblack face=3DEbrima><span =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  </td>
 </tr>
 <tr height=3D61 style=3D'height:46.0pt'>
  <td width=3D241 height=3D61 bgcolor=3D"#C6D9F1" =
style=3D'width:180.9pt;border:double windowtext 1.5pt;
  background:#C6D9F1;padding:.75pt .75pt .75pt .75pt;height:46.0pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D4
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
  =
Ebrima;color:black;font-weight:bold'>On<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D4
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black;font-weight:bold'>4<sup>th</sup> September 2020 =
<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D4
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black;font-weight:bold'>11:00 AM to 2.00 =
PM</span></font></b><b><font
  size=3D4 color=3Dblack face=3DEbrima><span =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  </td>
  <td width=3D245 height=3D61 bgcolor=3D"#C6D9F1" =
style=3D'width:183.55pt;border:double windowtext 1.5pt;
  background:#C6D9F1;padding:.75pt .75pt .75pt .75pt;height:46.0pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D4
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
  =
Ebrima;color:black;font-weight:bold'>On<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-right:1.7pt;text-align:center'><b><font
  size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  font-family:Ebrima;color:black;font-weight:bold'>4<sup>th</sup> =
September
  2020<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-right:1.7pt;text-align:center'><b><font
  size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  font-family:Ebrima;color:black;font-weight:bold'>3:00 PM to 6.00 =
PM</span></font></b><font
  size=3D4 color=3Dblack face=3DEbrima><span =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black'><o:p></o:p></span></font></p>
  </td>
  <td width=3D257 height=3D61 bgcolor=3D"#D6E3BC" =
style=3D'width:192.7pt;border:double windowtext 1.5pt;
  background:#D6E3BC;padding:.75pt .75pt .75pt .75pt;height:46.0pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D4
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
  =
Ebrima;color:black;font-weight:bold'>On<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:1.7pt;text-align:center;
  text-indent:0in;line-height:115%'><b><font size=3D4 color=3Dblack =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:115%;font-family:Ebrima;
  color:black;font-weight:bold'>5<sup>th</sup> September =
2020<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
8.9pt;margin-bottom:0in;margin-left:8.9pt;margin-bottom:.0001pt;text-alig=
n:
  center'><b><font size=3D4 color=3Dblack face=3DEbrima><span =
lang=3DEN-IN
  =
style=3D'font-size:14.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>(11:00am
  to 4.30pm)</span></font></b><b><font size=3D4 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:14.0pt;font-family:Ebrima;color:black;font-weight:bold=
'><o:p></o:p></span></font></b></p>
  </td>
 </tr>
 <tr height=3D91 style=3D'height:68.25pt'>
  <td width=3D745 colspan=3D3 height=3D91 bgcolor=3D"#F2DBDB" =
style=3D'width:558.55pt;
  border:double windowtext 1.5pt;background:#F2DBDB;padding:.75pt .75pt =
.75pt .75pt;
  height:68.25pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
1.7pt;margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-ali=
gn:
  center;text-indent:0in'><b><font size=3D4 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:14.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>By<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center;line-height:115%'><b><font
  size=3D5 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;
  line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>Mr. =
SM
  Chaturvedi</span></font></b><b><font size=3D4 color=3Dblack =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:115%;font-family:Ebrima;
  color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D2
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:11.0pt;font-family:
  Ebrima;color:black;font-weight:bold'>International Trade =
Expert<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
8.9pt;margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;text-align:=

  center;text-indent:0in'><b><font size=3D2 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:11.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>M.
  Com, LLB (Gen), PGDBA, PGDEM, PGDPR, PGDIR &amp; =
PM</span></font></b><b><font
  size=3D5 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:17.0pt;
  =
font-family:Ebrima;color:black;font-weight:bold'><o:p></o:p></span></font=
></b></p>
  </td>
 </tr>
 <tr height=3D6 style=3D'height:4.5pt'>
  <td width=3D241 height=3D6 valign=3Dtop bgcolor=3D"#C6D9F1" =
style=3D'width:180.9pt;
  border:double windowtext 1.5pt;background:#C6D9F1;padding:.75pt .75pt =
.75pt .75pt;
  height:4.5pt'>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><b><font size=3D4 color=3Dblack face=3DEbrima><span
  =
style=3D'font-size:13.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Rationale:<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in;line-height:115%'><font size=3D3 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima;color:black=
'>&#8220;<b><span
  style=3D'font-weight:bold'>High Sea Sales</span></b>&#8221; as a =
concept is
  peculiar to India. The importers and local buyers very often undertake =
this
  transaction without understanding of nuances =
involved.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in;line-height:115%'><font size=3D3 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima;color:black=
'>Since
  India is a massive market for imported goods, complete understanding =
of <b><span
  style=3D'font-weight:bold'>High Seas Sale, </span></b>its process and =
legal
  implications will help all concerned parties to minimize the losses =
and
  expand their business. <o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><b><font size=3D4 color=3Dblack face=3DEbrima><span
  =
style=3D'font-size:13.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Objective:<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in;line-height:115%'><font size=3D3 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima;color:black=
'>The
  objective of this webinar to acquaint the participants with concept of =
High
  Seas sale, documentation and procedure, compliances, Rules involved =
w.r.t <b><span
  style=3D'font-weight:bold'>Foreign Trade Policy, Customs, and other =
applicable
  Laws</span></b>.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><b><font size=3D4 color=3Dblack face=3DEbrima><span
  =
style=3D'font-size:13.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>For
  Whom:<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in;line-height:115%'><font size=3D3 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima;color:black=
'>The
  program would be of use and interest to all Importers, Indenting =
Agents,
  Dealers in imported goods as well as user industrial segment, besides
  Financial and Commercial Mangers involved with import =
function.</span></font><font
  size=3D5 color=3Dblack face=3DEbrima><span =
style=3D'font-size:20.0pt;line-height:
  115%;font-family:Ebrima;color:black'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:39.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-7.1pt'><b><font size=3D5 color=3Dblack =
face=3DEbrima><span lang=3DEN-IN
  =
style=3D'font-size:20.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Contents<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>Concept &#8211; High =
Seas
  Sale, Import, Importers, Import duties, Assessable value, =
Assessment.<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>Foreign Trade Policy =
and
  High Seas Sale<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>Customs and High Seas =
Sale <o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>Procedure and =
Formalities<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>High Seas Sale =
Agreement-
  Do&#8217;s and don&#8217;ts<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>High Seas Sale and =
Air
  Shipment <o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>High Seas Sale v/s =
Pre
  &#8211; meditated sale <o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>Benefits under High =
Seas
  Sale Transaction <o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span =
style=3D'font-size:12.0pt;line-height:
  150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:Ignore'>&uuml;<font
  size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>Miscellaneous =
</span></font></b><font
  size=3D3 color=3Dblack face=3DEbrima><span =
style=3D'font-size:12.0pt;line-height:
  150%;font-family:Ebrima;color:black'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:4.45pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l0 level1 lfo18'><![if =
!supportLists]><font
  size=3D3 color=3Dblack face=3DWingdings><span =
style=3D'font-size:12.0pt;line-height:
  150%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:Ignore'>&uuml;<font
  size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
  font-family:Ebrima;color:black;font-weight:bold'>Question =
Answer</span></font></b><b><font
  size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  =
line-height:150%;font-family:Ebrima;color:black;font-weight:bold'>&nbsp;&=
nbsp; </span></font></b><font
  size=3D4 color=3Dblack face=3DEbrima><span =
style=3D'font-size:13.0pt;line-height:
  150%;font-family:Ebrima;color:black'><o:p></o:p></span></font></p>
  </td>
  <td width=3D245 height=3D6 valign=3Dtop bgcolor=3D"#C6D9F1" =
style=3D'width:183.55pt;
  border:double windowtext 1.5pt;background:#C6D9F1;padding:.75pt .75pt =
.75pt .75pt;
  height:4.5pt'>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><b><font size=3D4 color=3Dblack face=3DEbrima><span
  =
style=3D'font-size:13.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Rationale:<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><font size=3D3 color=3Dblack face=3DEbrima><span =
style=3D'font-size:
  12.0pt;font-family:Ebrima;color:black'>As we are aware in India 8 =
digit HS
  Code is observed as per Ministry of Commerce Direction. The applicable =
HS
  Codes are contained under Hand Book of Procedure Volume - 3, Part - A,
  2015-20 as amended. First 6 digits represent International =
Classification
  while last 2 digits are country specific. =
<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><font size=3D3 color=3Dblack face=3DEbrima><span =
style=3D'font-size:
  12.0pt;font-family:Ebrima;color:black'>It is observed that due to lack =
of
  knowledge Importers &amp; exporters on Bill of Entry or Shipping Bill
  indicate HS Code under Generic Heading - others. The Ministry of =
Commerce
  &amp; DGFT has taken a very stringent view of this situation and has =
recently
  come out with a Trade Notice.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><font size=3D3 color=3Dblack face=3DEbrima><span =
style=3D'font-size:
  12.0pt;font-family:Ebrima;color:black'>The classification of goods =
under FTP/
  GST, is HSN based and has certain patterns and methods for classifying
  different commodities to be supplied and covered under CGST / IGST / =
UTGST /
  SGST Act, 2017. F.T.D. &amp; R. Act, 1992. =
</span></font><b><i><u><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
font-family:Ebrima;color:black;font-weight:bold;font-style:italic'><o:p><=
/o:p></span></font></u></i></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><b><font size=3D4 color=3Dblack face=3DEbrima><span
  =
style=3D'font-size:13.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Objective:</span></font></b><i><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
font-family:Ebrima;color:black;font-style:italic'><o:p></o:p></span></fon=
t></i></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:1.7pt;
  =
margin-bottom:0in;margin-left:3.95pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><font size=3D2 color=3Dblack face=3DEbrima><span =
style=3D'font-size:
  11.0pt;font-family:Ebrima;color:black'>The objective of this program =
is to
  acquaint the participants with nuances involved in HSN classification =
of
  goods and services with a view to avoid legal issues subsequently and =
seek
  refunds promptly, in the context of recent DGFT compliance based on =
recently
  announce Trade Notice. </span></font><b><i><u><font color=3Dblack =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;font-weight:bold;font-style:
  italic'><o:p></o:p></span></font></u></i></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><b><font size=3D4 color=3Dblack face=3DEbrima><span
  =
style=3D'font-size:13.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>For
  Whom:</span></font></b><b><i><u><font size=3D3 color=3Dblack =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Ebrima;color:black;font-weight:
  bold;font-style:italic'><o:p></o:p></span></font></u></i></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><font size=3D2 color=3Dblack face=3DEbrima><span =
style=3D'font-size:
  11.0pt;font-family:Ebrima;color:black'>The program would be of use and
  interest to all those who are part of trading, Industry, professionals =
and
  International Business community.</span></font><font size=3D5 =
color=3Dblack
  face=3DEbrima><span =
style=3D'font-size:19.0pt;font-family:Ebrima;color:black'><o:p></o:p></sp=
an></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:1.75pt;
  =
margin-bottom:0in;margin-left:39.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-7.1pt'><b><font size=3D5 color=3Dblack =
face=3DEbrima><span lang=3DEN-IN
  =
style=3D'font-size:20.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Contents<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:5.25pt;
  =
margin-bottom:0in;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l8 level1 lfo16'><![if =
!supportLists]><b><font
  size=3D3 color=3D"#c00000" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:#C00000;font-weight:bold'><span=

  style=3D'mso-list:Ignore'>1.<font size=3D1 face=3D"Times New =
Roman"><span
  style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</span></font></span></span></font></b><![endif]><b><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>Concept=
s<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:5.25pt;
  =
margin-bottom:0in;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l8 level1 lfo16'><![if =
!supportLists]><b><font
  size=3D3 color=3D"#c00000" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:#C00000;font-weight:bold'><span=

  style=3D'mso-list:Ignore'>2.<font size=3D1 face=3D"Times New =
Roman"><span
  style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</span></font></span></span></font></b><![endif]><b><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>What =
is
  Harmonized System of Nomenclature - =
HSN<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:5.25pt;
  =
margin-bottom:0in;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l8 level1 lfo16'><![if =
!supportLists]><b><font
  size=3D3 color=3D"#c00000" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:#C00000;font-weight:bold'><span=

  style=3D'mso-list:Ignore'>3.<font size=3D1 face=3D"Times New =
Roman"><span
  style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</span></font></span></span></font></b><![endif]><b><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>EXIM =
Code
  &#8211; Structure of Customs Tariff <o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:5.25pt;
  =
margin-bottom:0in;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l8 level1 lfo16'><![if =
!supportLists]><b><font
  size=3D3 color=3D"#c00000" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:#C00000;font-weight:bold'><span=

  style=3D'mso-list:Ignore'>4.<font size=3D1 face=3D"Times New =
Roman"><span
  style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</span></font></span></span></font></b><![endif]><b><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>Tools =
for
  Classification <o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:5.25pt;
  =
margin-bottom:0in;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l8 level1 lfo16'><![if =
!supportLists]><b><font
  size=3D3 color=3D"#c00000" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:#C00000;font-weight:bold'><span=

  style=3D'mso-list:Ignore'>5.<font size=3D1 face=3D"Times New =
Roman"><span
  style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</span></font></span></span></font></b><![endif]><b><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>Classif=
ication
  of Services<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:5.25pt;
  =
margin-bottom:0in;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l8 level1 lfo16'><![if =
!supportLists]><b><font
  size=3D3 color=3D"#c00000" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:#C00000;font-weight:bold'><span=

  style=3D'mso-list:Ignore'>6.<font size=3D1 face=3D"Times New =
Roman"><span
  style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</span></font></span></span></font></b><![endif]><b><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>Relevan=
ce
  of Correct Classification &amp; =
Assessee<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:5.25pt;
  =
margin-bottom:0in;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l8 level1 lfo16'><![if =
!supportLists]><b><font
  size=3D3 color=3D"#c00000" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:#C00000;font-weight:bold'><span=

  style=3D'mso-list:Ignore'>7.<font size=3D1 face=3D"Times New =
Roman"><span
  style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; =
</span></font></span></span></font></b><![endif]><b><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  =
line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>Complia=
nce
  under FTP recently introduced by =
DGFT.<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:5.25pt;
  =
margin-bottom:0in;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l8 level1 lfo16'><![if =
!supportLists]><b><i><font
  size=3D3 color=3D"#c00000" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:115%;font-family:Ebrima;color:#C00000;font-weight:bold;
  font-style:italic'><span style=3D'mso-list:Ignore'>8.<font size=3D1
  face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font></i></b><![endif]><b><font size=3D3
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:
  115%;font-family:Ebrima;color:black;font-weight:bold'>Fines &amp; =
Penalties
  for Non-Compliance under F.T.D &amp; R. Act, 1992 &amp; Customs Act, =
1962 </span></font></b><b><i><u><font
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'line-height:115%;font-family:
  =
Ebrima;color:black;font-weight:bold;font-style:italic'><o:p></o:p></span>=
</font></u></i></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:5.25pt;
  =
margin-bottom:0in;margin-left:2.6pt;margin-bottom:.0001pt;text-align:just=
ify;
  text-indent:0in;line-height:115%'><b><i><u><font size=3D3 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:115%;
  =
font-family:Ebrima;color:black;font-weight:bold;font-style:italic'>Specia=
l
  Feature &#8211; <o:p></o:p></span></font></u></i></b></p>
  <p class=3DDefault =
style=3D'mso-margin-top-alt:0in;margin-right:3.65pt;
  =
margin-bottom:0in;margin-left:18.35pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;mso-list:l9 level1 lfo14'><![if =
!supportLists]><font
  size=3D2 color=3Dblack face=3DWingdings><span =
style=3D'font-size:11.0pt;font-family:
  Wingdings'><span style=3D'mso-list:Ignore'>&uuml;<font size=3D1 =
face=3D"Times New Roman"><span
  style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp; =
</span></font></span></span></font><![endif]><b><font
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;font-weight:bold'>The webinar
  will specifically cover recently announce DGFT compliance w.r.t. HS =
Code
  &amp; Customs Act,1962</span></font></b><b><font size=3D2 =
face=3DEbrima><span
  =
style=3D'font-size:11.0pt;font-family:Ebrima;font-weight:bold'><o:p></o:p=
></span></font></b></p>
  </td>
  <td width=3D257 height=3D6 valign=3Dtop bgcolor=3D"#D6E3BC" =
style=3D'width:192.7pt;
  border:double windowtext 1.5pt;background:#D6E3BC;padding:.75pt .75pt =
.75pt .75pt;
  height:4.5pt'>
  <p class=3DMsoNormal =
style=3D'margin-right:8.9pt;text-align:justify'><b><font
  size=3D4 color=3Dblack face=3DEbrima><span =
style=3D'font-size:14.0pt;font-family:
  =
Ebrima;color:black;font-weight:bold'>Rationale:-<o:p></o:p></span></font>=
</b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:4.05pt;text-align:justify;text-indent:
  0in'><font size=3D3 face=3DEbrima><span =
style=3D'font-size:12.0pt;font-family:Ebrima'>During
  past decade gradually Indian Economy has tried to integrate itself =
with
  Global Economy. The Liberalization Policy followed has led to Increase =
in
  imports. The process has been further augmented by reduction in =
Tariffs and
  simplified Foreign Trade Policy. The measures listed above have made =
local
  market competitive in respect of import items. Hence every importer =
tries to
  minimize the landed cost of import items. One way to make imports cost
  effective is to effect imports from those countries with which India =
has
  Free/Preferential Trade Agreements. Such imports either eliminate the =
import
  duty element or reduce it substantially. This leads to =
</span></font><font
  face=3DEbrima><span style=3D'font-family:Ebrima'>reduced landed cost =
of imports.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:8.8pt;
  =
margin-bottom:0in;margin-left:3.95pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><font size=3D2 face=3DEbrima><span =
style=3D'font-size:11.0pt;
  font-family:Ebrima'>At present there are Free Trade Agreements in =
existence
  with 16 countries and Preferential Trade Agreements with 107 =
countries. As
  per newly announced Foreign Trade Policy of 2015-20 further 34 =
countries
  would get added up to this list. Few illustrative countries are =
Australia,
  European Union, Members countries of Arab Co-operation Council =
etc<font
  color=3Dblack><span =
style=3D'color:black'>.<o:p></o:p></span></font></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-right:8.9pt;text-align:justify'><b><font
  size=3D4 color=3Dblack face=3DEbrima><span =
style=3D'font-size:14.0pt;font-family:
  =
Ebrima;color:black;font-weight:bold'>Objective:-<o:p></o:p></span></font>=
</b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:8.9pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><font size=3D3 face=3DEbrima><span =
style=3D'font-size:12.0pt;
  font-family:Ebrima'>The objective of this programme is to acquaint the
  participants with nuances of operating under Free/Preferential Trade
  Agreements<font color=3Dblack><span =
style=3D'color:black'>.<o:p></o:p></span></font></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-right:8.9pt;text-align:justify'><b><font
  size=3D4 color=3Dblack face=3DEbrima><span =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black;font-weight:bold'>For =
Whom:-<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:8.9pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><font size=3D3 face=3DEbrima><span =
style=3D'font-size:12.0pt;
  font-family:Ebrima'>The programme would be of use and interest to all
  importers and professionals connected with International Business<font
  color=3Dblack><span =
style=3D'color:black'>.</span></font></span></font><b><font
  size=3D5 color=3Dblack face=3DEbrima><span =
style=3D'font-size:18.0pt;font-family:
  Ebrima;color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
8.8pt;margin-bottom:0in;margin-left:3.95pt;margin-bottom:.0001pt;text-ali=
gn:
  center;text-indent:0in'><b><font size=3D5 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:20.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Agenda<o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpFirst =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
8.8pt;margin-bottom:0in;margin-left:18.7pt;margin-bottom:.0001pt;text-ali=
gn:
  justify;text-indent:-17.85pt;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  font-family:Wingdings;color:black'><span =
style=3D'mso-list:Ignore'>&uuml;<font
  size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Concepts<o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:5.0pt;margin-right:
  =
8.9pt;margin-bottom:5.0pt;margin-left:18.65pt;text-align:justify;text-ind=
ent:
  -17.85pt;line-height:115%;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>List of Countries under FTA &amp; =
PTA</span></font></b><b><font
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;
  color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:5.0pt;margin-right:
  =
8.9pt;margin-bottom:5.0pt;margin-left:18.65pt;text-align:justify;text-ind=
ent:
  -17.85pt;line-height:115%;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Structure of Customs =
Tariff</span></font></b><b><font
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;
  color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:5.0pt;margin-right:
  =
8.9pt;margin-bottom:5.0pt;margin-left:18.65pt;text-align:justify;text-ind=
ent:
  -17.85pt;line-height:115%;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Import Documents</span></font></b><b><font =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:5.0pt;margin-right:
  =
8.9pt;margin-bottom:5.0pt;margin-left:18.65pt;text-align:justify;text-ind=
ent:
  -17.85pt;line-height:115%;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Customs Correlation</span></font></b><b><font =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:5.0pt;margin-right:
  =
8.9pt;margin-bottom:5.0pt;margin-left:18.65pt;text-align:justify;text-ind=
ent:
  -17.85pt;line-height:115%;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Tariff Classification &amp; =
Tools</span></font></b><b><font
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;
  color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:5.0pt;margin-right:
  =
8.9pt;margin-bottom:5.0pt;margin-left:18.65pt;text-align:justify;text-ind=
ent:
  -17.85pt;line-height:115%;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Computation of Landed Cost of =
Import</span></font></b><b><font
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;
  color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:5.0pt;margin-right:
  =
8.9pt;margin-bottom:5.0pt;margin-left:18.65pt;text-align:justify;text-ind=
ent:
  -17.85pt;line-height:115%;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Determination &amp; C</span></font></b><b><font
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;
  color:black;font-weight:bold'>ertification of Country of =
Origin<o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:5.0pt;margin-right:
  =
8.9pt;margin-bottom:5.0pt;margin-left:18.65pt;text-align:justify;text-ind=
ent:
  -17.85pt;line-height:115%;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Rules, governing Trade under FTA / PTA countries. =
</span></font></b><b><font
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;
  color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpMiddle =
style=3D'mso-margin-top-alt:5.0pt;margin-right:
  =
8.9pt;margin-bottom:5.0pt;margin-left:18.65pt;text-align:justify;text-ind=
ent:
  -17.85pt;line-height:115%;mso-list:l13 level1 lfo17'><![if =
!supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:
  Ignore'>&uuml;<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Finance Bill 2020-21 &#8211; FTA / =
PTA</span></font></b><b><font
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;
  color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DListParagraphCxSpLast =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
8.9pt;margin-bottom:0in;margin-left:18.65pt;margin-bottom:.0001pt;text-al=
ign:
  justify;text-indent:-17.85pt;line-height:115%;mso-list:l13 level1 =
lfo17'><![if !supportLists]><font
  size=3D4 color=3Dblack face=3DWingdings><span =
style=3D'font-size:14.0pt;line-height:
  115%;font-family:Wingdings;color:black'><span =
style=3D'mso-list:Ignore'>&uuml;<font
  size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>&nbsp;&nbsp;&nbsp;
  </span></font></span></span></font><![endif]><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>Miscellaneou</span></font></b><b><font color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black;
  font-weight:bold'>s</span></font></b><b><font size=3D2 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:11.0pt;line-height:115%;font-family:Ebrima;color:black=
;
  font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><b><u><font size=3D3 =
color=3Dred
  face=3D"Times New Roman"><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
  "Times New Roman";color:red;font-weight:bold'>Special Feature &#8211; =
<o:p></o:p></span></font></u></b></p>
  <p class=3DListParagraph =
style=3D'mso-margin-top-alt:0in;margin-right:8.8pt;
  =
margin-bottom:0in;margin-left:.85pt;margin-bottom:.0001pt;text-align:just=
ify'><font
  size=3D2 face=3DEbrima><span =
style=3D'font-size:11.0pt;font-family:Ebrima'>The
  Country of Origin Rules governing imports from countries under FTA / =
PTA have
  been significantly revised on 21<sup>st</sup> August, 2020. =
Accordingly the
  webinar will be based on this new significant =
change.</span></font><b><font
  size=3D2 color=3Dblack face=3DEbrima><span =
style=3D'font-size:11.0pt;font-family:
  Ebrima;color:black;font-weight:bold'><o:p></o:p></span></font></b></p>
  </td>
 </tr>
 <tr height=3D12 style=3D'height:8.95pt'>
  <td width=3D745 colspan=3D3 height=3D12 =
style=3D'width:558.55pt;border:double windowtext 1.5pt;
  background:transparent;padding:.75pt .75pt .75pt .75pt;height:8.95pt'>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:6.5pt;
  =
margin-bottom:0in;margin-left:0in;margin-bottom:.0001pt;text-indent:0in;
  line-height:115%'><b><font size=3D3 color=3Dblack face=3DEbrima><span =
lang=3DEN-IN
  =
style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima;color:black=
;
  font-weight:bold'>Profile of Faculty<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-right:6.5pt;line-height:115%'><b><font
  size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>Mr. =
SM
  Chaturvedi - </span></font></b><b><font size=3D3 color=3Dblack =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima;
  color:black;font-weight:bold'>International Trade =
Expert</span></font></b><b><font
  size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  =
line-height:115%;font-family:Ebrima;color:black;font-weight:bold'><o:p></=
o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-right:6.5pt;line-height:115%'><b><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:115%;font-family:Ebrima;color:black;font-weight:bold'>M. =
Com, LLB
  (Gen), PGDBA, PGDEM, PGDPR, PGDIR &amp; =
PM<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:6.5pt;
  =
margin-bottom:0in;margin-left:11.05pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:0in;line-height:115%'><font size=3D3 color=3Dblack =
face=3DEbrima><span
  =
style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima;color:black=
'>Mr.
  SM Chaturvedi is a management consultant in International Business =
besides
  being a visiting faculty with leading Institutes of Management in =
India. He
  is corporate trainer and Motivational speaker who has conducted more =
than 5400
  seminars on all India bases besides over 260 In-company Training =
Programs. He
  possesses over 18 years of corporate experience and over 34 years of
  consultancy experience catering to corporate client. =
<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:6.5pt;
  =
margin-bottom:0in;margin-left:11.25pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:0in'><font size=3D3 color=3Dblack face=3DEbrima><span =
style=3D'font-size:
  12.0pt;font-family:Ebrima;color:black'>He is also a consultant in the =
field
  of Foreign Trade Policy, Export-Import Customs, Exchange Control =
Regulations
  and Industrial Policy, FEMA, Laws of Weights and =
Measures.</span></font><b><font
  size=3D5 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:16.0pt;
  =
font-family:Ebrima;color:black;font-weight:bold'><o:p></o:p></span></font=
></b></p>
  </td>
 </tr>
 <tr height=3D12 style=3D'height:8.95pt'>
  <td width=3D745 colspan=3D3 height=3D12 =
style=3D'width:558.55pt;border:double windowtext 1.5pt;
  background:transparent;padding:.75pt .75pt .75pt .75pt;height:8.95pt'>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:8.9pt;
  =
margin-bottom:0in;margin-left:11.25pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:0in'><b><font size=3D5 color=3Dblack face=3DEbrima><span =
lang=3DEN-IN
  =
style=3D'font-size:16.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Course&#8217;s
  time structure:</span></font></b><font color=3Dblack =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-family:Ebrima;color:black'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:8.9pt;
  =
margin-bottom:0in;margin-left:11.25pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:0in'><b><font size=3D4 color=3Dblack face=3DEbrima><span =
lang=3DEN-IN
  =
style=3D'font-size:14.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Webinar
  Starts 11.00 am<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:8.9pt;
  =
margin-bottom:0in;margin-left:11.25pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:0in'><b><font size=3D5 color=3Dblack face=3DEbrima><span =
lang=3DEN-IN
  =
style=3D'font-size:16.0pt;font-family:Ebrima;color:black;font-weight:bold=
'>Pre-requisites</span></font></b><font
  size=3D5 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;
  font-family:Ebrima;color:black'><br>
  </span></font><font color=3Dblack face=3DEbrima><span lang=3DEN-IN
  style=3D'font-family:Ebrima;color:black'>You should have good internet
  connection and good quality headphone/speaker set with Laptop / =
Desktop. You
  should have notepad/pen to note down important =
points.</span></font><font
  size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  font-family:Ebrima;color:black'><o:p></o:p></span></font></p>
  </td>
 </tr>
 <tr height=3D12 style=3D'height:8.95pt'>
  <td width=3D745 colspan=3D3 height=3D12 =
style=3D'width:558.55pt;border:double windowtext 1.5pt;
  background:transparent;padding:.75pt .75pt .75pt .75pt;height:8.95pt'>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><b><font size=3D5 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:16.0pt;font-family:Ebrima;
  color:black;font-weight:bold'>How To Register =
<o:p></o:p></span></font></b></p>
  <table class=3DMsoNormalTable border=3D1 cellspacing=3D0 =
cellpadding=3D0
   style=3D'margin-left:24.65pt;border-collapse:collapse;border:none'>
   <tr>
    <td width=3D384 style=3D'width:288.25pt;border:double windowtext =
1.5pt;
    padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
    text-indent:0in'><b><font size=3D4 face=3DEbrima><span lang=3DEN-IN
    style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Fees =
for half
    half Day <font color=3Dblack><span =
style=3D'color:black'>4<sup>th</sup> Sept.
    2020</span></font> <o:p></o:p></span></font></b></p>
    <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
    text-indent:0in'><b><font size=3D5 face=3DEbrima><span lang=3DEN-IN
    style=3D'font-size:16.0pt;font-family:Ebrima;font-weight:bold'>Per =
person per
    session </span></font></b><b><font size=3D4 face=3DEbrima><span =
lang=3DEN-IN
    =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'><o:p></o:p=
></span></font></b></p>
    </td>
    <td width=3D151 style=3D'width:113.4pt;border:double windowtext =
1.5pt;
    border-left:none;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
    text-indent:0in'><b><font size=3D4 face=3DEbrima><span lang=3DEN-IN
    style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Rs. =
4500 /-</span></font></b><font
    size=3D4 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
    Ebrima'><o:p></o:p></span></font></p>
    </td>
    <td width=3D132 style=3D'width:99.25pt;border:double windowtext =
1.5pt;
    border-left:none;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
    text-indent:0in'><b><font size=3D4 face=3DEbrima><span lang=3DEN-IN
    style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>USD $ =
75</span></font></b><font
    size=3D4 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
    Ebrima'><o:p></o:p></span></font></p>
    </td>
   </tr>
   <tr>
    <td width=3D384 style=3D'width:288.25pt;border:double windowtext =
1.5pt;
    border-top:none;padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
    text-indent:0in'><b><font size=3D4 face=3DEbrima><span lang=3DEN-IN
    style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Fees =
for Full
    Day 5<sup><font color=3Dblack><span =
style=3D'color:black'>th</span></font></sup><font
    color=3Dblack><span style=3D'color:black'> Sept. =
2020</span></font><o:p></o:p></span></font></b></p>
    <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
    text-indent:0in'><b><font size=3D5 face=3DEbrima><span lang=3DEN-IN
    style=3D'font-size:16.0pt;font-family:Ebrima;font-weight:bold'>Per =
person full
    session</span></font></b><b><font size=3D4 face=3DEbrima><span =
lang=3DEN-IN
    =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'><o:p></o:p=
></span></font></b></p>
    </td>
    <td width=3D151 =
style=3D'width:113.4pt;border-top:none;border-left:none;
    border-bottom:double windowtext 1.5pt;border-right:double windowtext =
1.5pt;
    padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
    text-indent:0in'><b><font size=3D4 face=3DEbrima><span lang=3DEN-IN
    style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Rs. =
5500 /-</span></font></b><font
    size=3D4 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
    Ebrima'><o:p></o:p></span></font></p>
    </td>
    <td width=3D132 =
style=3D'width:99.25pt;border-top:none;border-left:none;
    border-bottom:double windowtext 1.5pt;border-right:double windowtext =
1.5pt;
    padding:0in 5.4pt 0in 5.4pt'>
    <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
    text-indent:0in'><b><font size=3D4 face=3DEbrima><span lang=3DEN-IN
    style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>USD $ =
90</span></font></b><font
    size=3D4 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
    Ebrima'><o:p></o:p></span></font></p>
    </td>
   </tr>
  </table>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><font size=3D4 =
color=3Dblack
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima;
  color:black'>18% GST is applicable<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0in'><font size=3D4
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black'>&gt; Please write to <b><span =
style=3D'font-weight:bold'>gcmseminars@yahoo.com
  <o:p></o:p></span></b></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0in'><b><font
  size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  font-family:Ebrima;color:black;font-weight:bold'>&gt; Call Mr. Rakesh =
Singh-
  9711114779 / 8929596899<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0in'><b><font
  size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  font-family:Ebrima;color:black;font-weight:bold'>For Whatsapp =
Query&#8211;
  09540012349 <o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0in'><font size=3D4
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black'>&gt; Mode of Payment: NEFT /Paytm / Credit =
Card<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0in'><font size=3D4
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black'>&gt; Cheque favouring <b><span =
style=3D'font-weight:bold'>GCM
  Worldwide</span></b> payable at New =
Delhi.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0in'><font size=3D4
  color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
  Ebrima;color:black'>&gt; Fees include certificate of participation =
&amp;
  Course Material.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0in;margin-right:8.9pt;
  =
margin-bottom:0in;margin-left:8.85pt;margin-bottom:.0001pt;text-indent:0i=
n'><font
  size=3D3 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  font-family:Ebrima;color:black'>*Terms &amp; Conditions =
apply</span></font><font
  size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
  font-family:Ebrima;color:black'><o:p></o:p></span></font></p>
  </td>
 </tr>
 <tr height=3D12 style=3D'height:8.95pt'>
  <td width=3D745 colspan=3D3 height=3D12 =
style=3D'width:558.55pt;border:double windowtext 1.5pt;
  background:transparent;padding:.75pt .75pt .75pt .75pt;height:8.95pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
  text-indent:0in'><b><u><font size=3D3 face=3DEbrima><span lang=3DEN-IN
  style=3D'font-size:12.0pt;font-family:Ebrima;font-weight:bold'>GCM =
Worldwide<o:p></o:p></span></font></u></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
  text-indent:0in'><font size=3D3 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:
  12.0pt;font-family:Ebrima'>To&nbsp;keep receiving our regular Mailers =
in
  inbox.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0in;text-align:center;
  text-indent:0in'><font size=3D3 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:
  12.0pt;font-family:Ebrima'>Add us to your address =
book.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'margin-right:8.9pt;text-align:center'><font
  size=3D3 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Ebrima'>For
  unsubscribe from the mailing list, please mail us on =
gcmgford@yahoo.com.</span></font><b><font
  size=3D5 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:16.0pt;
  =
font-family:Ebrima;color:black;font-weight:bold'><o:p></o:p></span></font=
></b></p>
  </td>
 </tr>
</table>

</div>

<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;
margin-left:0in;text-indent:0in'><font size=3D3 color=3Dblack =
face=3DEbrima><span
lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Ebrima;color:black'>&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
p;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp=
;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
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nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&n=
bsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nb=
sp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbs=
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;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;=
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <o:p></o:p></span></font></p>

<p class=3DMsoNormal><font size=3D3 color=3Dblack face=3DEbrima><span =
lang=3DEN-IN
style=3D'font-size:12.0pt;font-family:Ebrima;color:black'><br>
<br>
</span></font><font color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:
Ebrima;color:black'><o:p></o:p></span></font></p>

</div>

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@KyuuKazami