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 Content preview:  Interactive 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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Subject:  ***SPAM***  =?us-ascii?Q?Webinars_on_High_Sea_Sales_&_Imports_-_Procedure_and_Formali?=
	=?us-ascii?Q?ties_and_	Exporters_-Importers_Know_about_HSN_Code_Classific?=
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Interactive Webinars on


High Sea Sales & Imports - Procedure and Formalities

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


On

8th May 2021 

11:00 AM to 2.00 PM

On

8th May 2021

3:00 PM to 6.00 PM


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 Half day seminar is 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 

*   Miscllaneous 

*   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

*     Concepts

*     What is Harmonized System of Nomenclature - HSN

*     Exim Code - Structure of Customs Tariff 

*     Tools for Classification 

*     Classification of Services

*     Relevance of Correct Classification & Assessee

*     Compliance under FTP recently introduced by DGFT.

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

Special Feature - 

The one day seminar will specifically cover recently announce DGFT
compliance w.r.t. HS Code & Customs Act,1962


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:

In both Session - 30 mins Break Included 

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: Per person per session

Rs. 4500 /-


Fees: Per person both sessions

Rs. 9000 /-

18% GST is applicable

> Mode of Payment: NEFT /Paytm / Credit Card/ GPAY

> Fees include certificate of participation & Course Material.

*Terms & Conditions apply 

 

Best regards

For GFORD Institute of Management Pvt Ltd

Rajat Gupta

Email: gfordseminars@outlook.com 

Mob. :9711114779 / 8929596899

For Query and nominations - 9540012349 only Whatsapp

 

For unsubscribe from the mailing list, please mail us on
deletemailgford@gmail.com

			

 


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  </td>
  <td width=3D364 height=3D37 bgcolor=3D"#E5DFEC" =
style=3D'width:273.0pt;border:inset 1.0pt;
  border-top:inset 1.5pt;background:#E5DFEC;padding:.75pt .75pt .75pt =
.75pt;
  height:27.65pt'>
  <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 face=3DCambria><span =
style=3D'font-size:
  16.0pt;font-family:Cambria;font-weight:bold'>Exporters =
&#8211;Importers Know
  about </span></font></b><b><font size=3D5 face=3DCambria><span =
style=3D'font-size:
  18.0pt;font-family:Cambria;font-weight:bold'>HSN Code Classification =
</span></font></b><b><font
  size=3D5 face=3DCambria><span =
style=3D'font-size:16.0pt;font-family:Cambria;
  font-weight:bold'>under GST FTP &amp; Avoid =
Problems</span></font></b><b><font
  size=3D5 face=3DCambria><span =
style=3D'font-size:18.0pt;font-family:Cambria;
  font-weight:bold'><o:p></o:p></span></font></b></p>
  </td>
 </tr>
 <tr height=3D40 style=3D'height:29.85pt'>
  <td width=3D364 colspan=3D2 height=3D40 bgcolor=3D"#DAEEF3" =
style=3D'width:273.0pt;
  border:inset 1.0pt;border-top:inset =
1.5pt;background:#DAEEF3;padding:.75pt .75pt .75pt .75pt;
  height:29.85pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D5
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;font-family:Ebrima;
  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=3D5
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;font-family:Ebrima;
  font-weight:bold'>8<sup>th</sup> May 2021 =
<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D5
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:16.0pt;font-family:Ebrima;
  font-weight:bold'>11:00 AM to 2.00 PM</span></font></b><b><font =
size=3D5
  face=3DCambria><span =
style=3D'font-size:18.0pt;font-family:Cambria;font-weight:
  bold'><o:p></o:p></span></font></b></p>
  </td>
  <td width=3D364 height=3D40 bgcolor=3D"#E5DFEC" =
style=3D'width:273.0pt;border:inset 1.0pt;
  border-top:inset 1.5pt;background:#E5DFEC;padding:.75pt .75pt .75pt =
.75pt;
  height:29.85pt'>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D5
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;font-family:Ebrima;
  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=3D5 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;font-family:Ebrima;
  font-weight:bold'>8<sup>th</sup> May =
2021<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=3D5 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:17.0pt;font-family:Ebrima;
  font-weight:bold'>3:00 PM to 6.00 PM</span></font></b><font size=3D5
  face=3DCambria><span =
style=3D'font-size:18.0pt;font-family:Cambria'><o:p></o:p></span></font><=
/p>
  </td>
 </tr>
 <tr height=3D40 style=3D'height:29.85pt'>
  <td width=3D729 colspan=3D3 height=3D40 =
style=3D'width:546.7pt;border:inset 1.0pt;
  border-top:inset 1.5pt;background:transparent;padding:.75pt .75pt =
.75pt .75pt;
  height:29.85pt'>
  <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 face=3DEbrima><span =
style=3D'font-size:
  =
14.0pt;font-family:Ebrima;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 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;line-height:115%;
  font-family:Ebrima;font-weight:bold'>Mr. SM =
Chaturvedi</span></font></b><b><font
  size=3D4 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:115%;
  font-family:Ebrima;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
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:11.0pt;font-family:Ebrima;
  font-weight:bold'>International Trade =
Expert<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D2
  face=3DEbrima><span =
style=3D'font-size:11.0pt;font-family:Ebrima;font-weight:
  bold'>M. Com, LLB (Gen), PGDBA, PGDEM, PGDPR, PGDIR &amp; =
PM</span></font></b><b><font
  size=3D5 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;font-family:Ebrima;
  font-weight:bold'><o:p></o:p></span></font></b></p>
  </td>
 </tr>
 <tr height=3D61 style=3D'height:45.75pt'>
  <td width=3D356 height=3D61 bgcolor=3D"#DAEEF3" =
style=3D'width:267.1pt;border-top:
  inset 1.5pt;border-left:inset =
1.0pt;border-bottom:none;border-right:inset 1.0pt;
  background:#DAEEF3;padding:.75pt .75pt .75pt .75pt;height:45.75pt'>
  <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 face=3DEbrima><span =
style=3D'font-size:13.0pt;
  =
font-family:Ebrima;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;line-height:115%'><font size=3D3 face=3DEbrima><span
  =
style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima'>&#8220;<st=
1:PlaceName
  w:st=3D"on"><b><span =
style=3D'font-weight:bold'>High</span></b></st1:PlaceName><b><span
  style=3D'font-weight:bold'> <st1:PlaceType =
w:st=3D"on">Sea</st1:PlaceType> Sales</span></b>&#8221;
  as a concept is peculiar to <st1:country-region w:st=3D"on"><st1:place =
w:st=3D"on">India</st1:place></st1:country-region>.
  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:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in;line-height:115%'><font size=3D3 face=3DEbrima><span
  style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima'>Since =
<st1:country-region
  w:st=3D"on"><st1:place =
w:st=3D"on">India</st1:place></st1:country-region> 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:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><b><font size=3D4 face=3DEbrima><span =
style=3D'font-size:13.0pt;
  =
font-family:Ebrima;font-weight:bold'>Objective:<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;line-height:115%'><font size=3D3 face=3DEbrima><span
  style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima'>The =
objective of
  this Half day seminar is 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:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in'><b><font size=3D4 face=3DEbrima><span =
style=3D'font-size:13.0pt;
  font-family:Ebrima;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:1.7pt;
  =
margin-bottom:0in;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:0in;line-height:115%'><font size=3D3 face=3DEbrima><span
  style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima'>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
  face=3DCambria><span =
style=3D'font-size:20.0pt;line-height:115%;font-family:Cambria'><o:p></o:=
p></span></font></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
1.75pt;margin-bottom:0in;margin-left:39.4pt;margin-bottom:.0001pt;text-al=
ign:
  center;text-indent:-7.1pt'><b><font size=3D5 face=3DEbrima><span =
lang=3DEN-IN
  =
style=3D'font-size:20.0pt;font-family:Ebrima;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:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>Concept &#8211; High Seas <st1:City =
w:st=3D"on"><st1:place
   w:st=3D"on">Sale</st1:place></st1:City>, 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:5.25pt;
  =
margin-bottom:0in;margin-left:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>Foreign Trade Policy and High Seas <st1:City =
w:st=3D"on"><st1:place
   =
w:st=3D"on">Sale</st1:place></st1:City><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:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>Customs and High Seas <st1:City =
w:st=3D"on"><st1:place w:st=3D"on">Sale</st1:place></st1:City>
  <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:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  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:5.25pt;
  =
margin-bottom:0in;margin-left:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>High Seas <st1:City w:st=3D"on"><st1:place =
w:st=3D"on">Sale</st1:place></st1:City>
  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:5.25pt;
  =
margin-bottom:0in;margin-left:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>High Seas <st1:City w:st=3D"on"><st1:place =
w:st=3D"on">Sale</st1:place></st1:City>
  and Air Shipment <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:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>High Seas <st1:City w:st=3D"on"><st1:place =
w:st=3D"on">Sale</st1:place></st1:City>
  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:5.25pt;
  =
margin-bottom:0in;margin-left:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>Benefits under High Seas <st1:City =
w:st=3D"on"><st1:place
   w:st=3D"on">Sale</st1:place></st1:City> Transaction =
<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:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>Miscllaneous <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:17.85pt;margin-bottom:.0001pt;text-align:ju=
stify;
  text-indent:-14.2pt;line-height:150%;mso-list:l12 level1 lfo12'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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 size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>Question Answer&nbsp;&nbsp; </span></font></b><font =
size=3D5
  face=3DCambria><span =
style=3D'font-size:20.0pt;line-height:150%;font-family:Cambria'><o:p></o:=
p></span></font></p>
  </td>
  <td width=3D372 colspan=3D2 height=3D61 bgcolor=3D"#E5DFEC" =
style=3D'width:278.9pt;
  border-top:inset 1.5pt;border-left:inset =
1.0pt;border-bottom:none;border-right:
  inset 1.0pt;background:#E5DFEC;padding:.75pt .75pt .75pt =
.75pt;height:45.75pt'>
  <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 face=3DEbrima><span =
style=3D'font-size:13.0pt;
  =
font-family:Ebrima;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=3D2 face=3DEbrima><span =
style=3D'font-size:11.0pt;
  font-family:Ebrima'>As we are aware in <st1:country-region =
w:st=3D"on"><st1:place
   w:st=3D"on">India</st1:place></st1:country-region> 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=3D2 face=3DEbrima><span =
style=3D'font-size:11.0pt;
  font-family:Ebrima'>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=3D2 face=3DEbrima><span =
style=3D'font-size:11.0pt;
  font-family:Ebrima'>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 face=3DGeorgia><span
  lang=3DEN-IN =
style=3D'font-family:Georgia;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 face=3DEbrima><span =
style=3D'font-size:13.0pt;
  =
font-family:Ebrima;font-weight:bold'>Objective:</span></font></b><i><font=

  size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
  Georgia;font-style:italic'><o:p></o:p></span></font></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 face=3DEbrima><span =
style=3D'font-size:11.0pt;
  font-family:Ebrima'>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 face=3DGeorgia><span =
lang=3DEN-IN
  =
style=3D'font-family:Georgia;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 face=3DEbrima><span =
style=3D'font-size:13.0pt;
  font-family:Ebrima;font-weight:bold'>For =
Whom:</span></font></b><b><i><u><font
  size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:
  =
Georgia;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 face=3DEbrima><span =
style=3D'font-size:11.0pt;
  font-family:Ebrima'>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 face=3DCambria><span =
style=3D'font-size:
  19.0pt;font-family:Cambria'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0in;margin-right:
  =
1.75pt;margin-bottom:0in;margin-left:39.4pt;margin-bottom:.0001pt;text-al=
ign:
  center;text-indent:-7.1pt'><b><font size=3D5 face=3DEbrima><span =
lang=3DEN-IN
  =
style=3D'font-size:20.0pt;font-family:Ebrima;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:19.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:150%;mso-list:l6 level1 lfo13'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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;&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>Concepts<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:19.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l6 level1 lfo13'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:115%;font-family:Wingdings;color:#C00000'><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;&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:115%;font-family:Arial;
  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:19.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:150%;mso-list:l6 level1 lfo13'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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;&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  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:19.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:150%;mso-list:l6 level1 lfo13'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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;&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  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:19.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:150%;mso-list:l6 level1 lfo13'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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;&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>Classification 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:19.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l6 level1 lfo13'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:115%;font-family:Wingdings;color:#C00000'><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;&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:115%;font-family:Arial;
  font-weight:bold'>Relevance 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:19.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:150%;mso-list:l6 level1 lfo13'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:150%;font-family:Wingdings;color:#C00000'><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;&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;font-family:Arial;
  font-weight:bold'>Compliance 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:19.4pt;margin-bottom:.0001pt;text-align:jus=
tify;
  text-indent:-.25in;line-height:115%;mso-list:l6 level1 lfo13'><![if =
!supportLists]><font
  size=3D3 color=3D"#c00000" face=3DWingdings><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
  line-height:115%;font-family:Wingdings;color:#C00000'><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;&nbsp;
  </span></font></span></span></font><![endif]><b><font size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:115%;font-family:Arial;
  font-weight:bold'>Fines &amp; Penalties for Non-Compliance under F.T.D =
&amp;
  R. Act,1992 &amp; Customs Act,1962 <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:2.6pt;margin-bottom:.0001pt;text-align:just=
ify;
  text-indent:0in;line-height:115%'><b><i><u><font size=3D3 =
face=3DGeorgia><span
  lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:115%;font-family:Georgia;
  font-weight:bold;font-style:italic'>Special Feature &#8211; =
<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><font size=3D2 =
face=3DGeorgia><span
  lang=3DEN-IN =
style=3D'font-size:11.0pt;line-height:115%;font-family:Georgia;
  font-weight:bold'>The one day seminar will specifically cover recently
  announce DGFT compliance w.r.t. HS Code &amp; Customs =
Act,1962</span></font></b><font
  size=3D5 face=3DCambria><span =
style=3D'font-size:20.0pt;line-height:115%;
  font-family:Cambria'><o:p></o:p></span></font></p>
  </td>
 </tr>
 <tr height=3D2 style=3D'height:1.6pt'>
  <td width=3D729 colspan=3D3 height=3D2 bgcolor=3D"#FBD4B4" =
style=3D'width:546.7pt;
  background:#FBD4B4;padding:.75pt .75pt .75pt .75pt;height:1.6pt'>
  <p class=3DMsoNormal =
style=3D'margin-left:0in;text-indent:0in;line-height:115%'><b><font
  size=3D5 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;line-height:115%;
  font-family:Ebrima;font-weight:bold'>Profile of =
Faculty<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal style=3D'line-height:115%'><b><font size=3D4 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:115%;font-family:Arial;
  font-weight:bold'>Mr. SM Chaturvedi - </span></font></b><b><font =
size=3D3
  face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:115%;
  font-family:Arial;font-weight:bold'>International Trade =
Expert</span></font></b><b><font
  size=3D4 face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:115%;
  font-family:Arial;font-weight:bold'><o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal style=3D'line-height:115%'><b><font size=3D3 =
face=3DArial><span
  lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:115%;font-family:Arial;
  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'margin-left:11.05pt;text-align:justify;text-indent:
  0in;line-height:115%'><font size=3D3 face=3DArial><span =
style=3D'font-size:12.0pt;
  line-height:115%;font-family:Arial'>Mr. SM Chaturvedi is a management
  consultant in International Business besides being a visiting faculty =
with
  leading Institutes of Management in <st1:country-region =
w:st=3D"on"><st1:place
   w:st=3D"on">India</st1:place></st1:country-region>. He is corporate =
trainer
  and Motivational speaker who has conducted more than 5400 seminars on =
all <st1:country-region
  w:st=3D"on"><st1:place =
w:st=3D"on">India</st1:place></st1:country-region> 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'margin-left:11.05pt;text-align:justify;text-indent:
  0in;line-height:115%'><font size=3D3 face=3DArial><span =
style=3D'font-size:12.0pt;
  line-height:115%;font-family:Arial'>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 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:16.0pt;line-height:115%;
  font-family:Ebrima;font-weight:bold'><o:p></o:p></span></font></b></p>
  </td>
 </tr>
 <tr height=3D2 style=3D'height:1.6pt'>
  <td width=3D729 colspan=3D3 height=3D2 =
style=3D'width:546.7pt;background:transparent;
  padding:.75pt .75pt .75pt .75pt;height:1.6pt'>
  <p class=3DMsoNormal =
style=3D'margin-right:.05in;text-align:justify'><b><font
  size=3D5 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:16.0pt;font-family:Ebrima;
  font-weight:bold'>Course&#8217;s time =
structure:</span></font></b><font
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D5 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:16.0pt;font-family:Ebrima;font-weight:bold'>In
  both Session &#8211;&nbsp;</span></font></b><b><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:13.0pt;font-family:Ebrima;font-weight:bold'>30 mins
  Break Included</span></font></b><b><font size=3D5 face=3DEbrima><span =
lang=3DEN-IN
  style=3D'font-size:16.0pt;font-family:Ebrima;font-weight:bold'> =
<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D5 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:16.0pt;font-family:Ebrima;font-weight:bold'>Pre-requis=
ites</span></font></b><font
  size=3D5 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;font-family:Ebrima'><o:p></o:p></span></font></=
p>
  <p class=3DMsoNormal style=3D'text-align:justify'><font size=3D2 =
face=3DEbrima><span
  lang=3DEN-IN style=3D'font-size:11.0pt;font-family:Ebrima'>You should =
have good
  internet connection and good quality headphone/speaker set with Laptop =
/
  Desktop.</span></font><font face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:
  Ebrima'><o:p></o:p></span></font></p>
  <p class=3DMsoNormal style=3D'text-align:justify'><font size=3D2 =
face=3DEbrima><span
  lang=3DEN-IN style=3D'font-size:11.0pt;font-family:Ebrima'>You should =
have
  notepad/pen to note down important points.</span></font><font =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-family:Ebrima'><o:p></o:p></span></font></p>
  </td>
 </tr>
 <tr height=3D45 style=3D'height:34.1pt'>
  <td width=3D729 colspan=3D3 height=3D45 =
style=3D'width:546.7pt;background:transparent;
  padding:.75pt .75pt .75pt .75pt;height:34.1pt'>
  <p class=3DMsoNormal =
style=3D'margin-left:0in;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'>How to Register:<o:p></o:p></span></font></b></p>
  <div align=3Dcenter>
  <table class=3DMsoNormalTable border=3D1 cellspacing=3D0 =
cellpadding=3D0
   style=3D'border-collapse:collapse;border:none'>
   <tr height=3D6 style=3D'height:4.55pt'>
    <td width=3D354 height=3D6 style=3D'width:265.3pt;border:solid black =
1.0pt;
    padding:0in 5.4pt 0in 5.4pt;height:4.55pt'>
    <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: =
</span></font></b><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=3D123 height=3D6 style=3D'width:92.15pt;border:solid black =
1.0pt;
    border-left:none;padding:0in 5.4pt 0in 5.4pt;height:4.55pt'>
    <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>
   </tr>
   <tr height=3D6 style=3D'height:4.55pt'>
    <td width=3D354 height=3D6 style=3D'width:265.3pt;border:solid black =
1.0pt;
    border-top:none;padding:0in 5.4pt 0in 5.4pt;height:4.55pt'>
    <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: =
</span></font></b><b><font
    size=3D5 face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:16.0pt;font-family:
    Ebrima;font-weight:bold'>Per person both =
sessions</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=3D123 height=3D6 =
style=3D'width:92.15pt;border-top:none;border-left:
    none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
    padding:0in 5.4pt 0in 5.4pt;height:4.55pt'>
    <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. =
9000 /-</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>
  </div>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><b><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>18%
  GST is applicable<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN style=3D'font-size:14.0pt;font-family:Ebrima'>&gt; Mode =
of Payment:
  NEFT /Paytm / Credit Card/ GPAY<o:p></o:p></span></font></p>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN style=3D'font-size:14.0pt;font-family:Ebrima'>&gt; Fees =
include
  certificate of participation &amp; Course =
Material.<o:p></o:p></span></font></p>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN style=3D'font-size:14.0pt;font-family:Ebrima'>*Terms =
&amp;
  Conditions apply <o:p></o:p></span></font></p>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><b><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>&nbsp;</sp=
an></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>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><b><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Best
  regards</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>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><b><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>For
  GFORD Institute of Management Pvt Ltd</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>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><b><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Rajat
  Gupta</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>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><b><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Email:&nbs=
p;gfordseminars@outlook.com</span></font></b><strong><b><font
  size=3D4 face=3DEbrima><span lang=3DFR =
style=3D'font-size:14.0pt;font-family:Ebrima'>&nbsp;</span></font></b></s=
trong><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>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><b><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Mob.
  :9711114779 / 8929596899<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><b><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>For
  Query and nominations &#8211; 9540012349 only =
Whatsapp<o:p></o:p></span></font></b></p>
  <p class=3DMsoNormal style=3D'margin-right:8.9pt'><font size=3D4 =
face=3DEbrima><span
  lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima'><o:p>&nbsp;</o:p></span></f=
ont></p>
  <p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0in'><font size=3D4
  face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:Ebrima'>For
  unsubscribe from the mailing list, please mail us on =
deletemailgford@gmail.com</span></font><span
  lang=3DEN-IN><o:p></o:p></span></p>
  </td>
 </tr>
 <tr height=3D0>
  <td width=3D358 style=3D'border:none'></td>
  <td width=3D8 style=3D'border:none'></td>
  <td width=3D365 style=3D'border:none'></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=3D2 face=3D"Times New =
Roman"><span
lang=3DEN-IN style=3D'font-size:11.0pt;font-family:"Times New =
Roman"'>&nbsp;</span></font><font
size=3D2><span lang=3DEN-IN =
style=3D'font-size:10.0pt'><o:p></o:p></span></font></p>

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@KyuuKazami