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From: "Akash Verma" <crossriver8@gmail.com>
To: <info@kohli.cards>
Subject: Webinar on High Sea Sales and HSN Code Classification under GST FTP
Date: Fri, 8 May 2020 04:42:30 +0530
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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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Interactive Webinars on
High Sea Sales & Imports - Procedure and Formalities
Exporters -Importers Know about HSN Code Classification under GST FTP &
Avoid Problems
On
9th May 2020
11:00 AM to 2.00 PM
On
9th May 2020
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
I. Concept - High Seas Sale, Import, Importers, Import
duties, Assessable value, Assessment.
II. Foreign Trade Policy and High Seas Sale
III. Customs and High Seas Sale
IV. Procedure and Formalities
V. High Seas Sale Agreement- Do's and don'ts
VI. High Seas Sale and Air Shipment
VII. High Seas Sale v/s Pre - meditated sale
VIII. Benefits under High Seas Sale Transaction
IX. Miscllaneous
X. 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
9. Miscellaneous
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 /-
USD $ 75
Fees:
Per person both sessions
Rs. 9000 /-
USD $ 150
18 % GST is applicable
> Please write to gcmseminars@yahoo.com
> Call Mr. Rajeev Gupta- 9711114779 / 9540012349
> Mode of Payment: NEFT /Paytm / Credit Card
> Cheque favouring GCM Worldwide payable at New Delhi.
> Our GSTN. No. : 07AECPA0806Q1ZO
> Fees include certificate of participation & Course Material.
*Terms & Condition Apply.
GCM Worldwide
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Add us to your address book.
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Formalities</span></font></b><b><font size=3D5 color=3Dwhite =
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Problems</span></font></b><b><font
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style=3D'font-size:18.0pt;font-family:
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style=3D'text-align:center'><b><font size=3D5
color=3Dwhite face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;font-family:
=
Ebrima;color:white;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
color=3Dwhite face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;font-family:
Ebrima;color:white;font-weight:bold'>9<sup>th</sup> May 2020 =
<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D5
color=3Dwhite face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:16.0pt;font-family:
Ebrima;color:white;font-weight:bold'>11:00 AM to 2.00 =
PM</span></font></b><b><font
size=3D5 color=3Dwhite face=3DCambria><span =
style=3D'font-size:18.0pt;font-family:
=
Cambria;color:white;font-weight:bold'><o:p></o:p></span></font></b></p>
</td>
<td width=3D364 height=3D40 bgcolor=3D"#215868" =
style=3D'width:273.0pt;border:inset 1.0pt;
border-top:inset 1.5pt;background:#215868;padding:.75pt .75pt .75pt =
.75pt;
height:29.85pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'text-align:center'><b><font size=3D5
color=3Dwhite face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;font-family:
=
Ebrima;color:white;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 color=3Dwhite face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;
font-family:Ebrima;color:white;font-weight:bold'>9<sup>th</sup> May =
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=3D5 color=3Dwhite face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:17.0pt;
font-family:Ebrima;color:white;font-weight:bold'>3:00 PM to 6.00 =
PM</span></font></b><font
size=3D5 color=3Dwhite face=3DCambria><span =
style=3D'font-size:18.0pt;font-family:
Cambria;color:white'><o:p></o:p></span></font></p>
</td>
</tr>
<tr height=3D40 style=3D'height:29.85pt'>
<td width=3D729 colspan=3D3 height=3D40 bgcolor=3D"#EAF1DD" =
style=3D'width:546.7pt;
border:inset 1.0pt;border-top:inset =
1.5pt;background:#EAF1DD;padding:.75pt .75pt .75pt .75pt;
height:29.85pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
1.7pt;margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-ali=
gn:
center;text-indent:0cm'><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 & =
PM</span></font></b><b><font
size=3D5 color=3D"#c00000" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;
=
font-family:Ebrima;color:#C00000;font-weight:bold'><o:p></o:p></span></fo=
nt></b></p>
</td>
</tr>
<tr height=3D61 style=3D'height:45.75pt'>
<td width=3D356 height=3D61 bgcolor=3D"#EAF1DD" =
style=3D'width:267.1pt;border-top:
inset 1.5pt;border-left:inset =
1.0pt;border-bottom:none;border-right:inset 1.0pt;
background:#EAF1DD;padding:.75pt .75pt .75pt .75pt;height:45.75pt'>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm;line-height:115%'><font size=3D3 face=3DEbrima><span
=
style=3D'font-size:12.0pt;line-height:115%;font-family:Ebrima'>“<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>”
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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm;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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm;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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm;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
color=3D"#0070c0" face=3DCambria><span =
style=3D'font-size:20.0pt;line-height:115%;
font-family:Cambria;color:#0070C0'><o:p></o:p></span></font></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
1.75pt;margin-bottom:0cm;margin-left:39.4pt;margin-bottom:.0001pt;text-al=
ign:
center;text-indent:-7.1pt'><b><font size=3D5 color=3D"#0070c0" =
face=3DEbrima><span
lang=3DEN-IN =
style=3D'font-size:20.0pt;font-family:Ebrima;color:#0070C0;
font-weight:bold'>Contents<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
font-family:Arial;color:#C00000;font-weight:bold'><span =
style=3D'mso-list:Ignore'><font
size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>  =
;
</span></font>I.<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><b><font size=3D4 =
color=3Dblack
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;
font-family:Arial;color:black;font-weight:bold'>Concept – 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:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
font-family:Arial;color:#C00000;font-weight:bold'><span =
style=3D'mso-list:Ignore'><font
size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>
</span></font>II.<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><b><font size=3D4 =
color=3Dblack
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;
font-family:Arial;color:black;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:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
font-family:Arial;color:#C00000;font-weight:bold'><span =
style=3D'mso-list:Ignore'><font
size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>
</span></font>III.<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><b><font size=3D4 =
color=3Dblack
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;
font-family:Arial;color:black;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:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
font-family:Arial;color:#C00000;font-weight:bold'><span =
style=3D'mso-list:Ignore'><font
size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>
</span></font>IV.<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><b><font size=3D4 =
color=3Dblack
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;
font-family:Arial;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:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
font-family:Arial;color:#C00000;font-weight:bold'><span =
style=3D'mso-list:Ignore'><font
size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>
</span></font>V.<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><b><font size=3D4 =
color=3Dblack
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;
font-family:Arial;color:black;font-weight:bold'>High Seas <st1:City =
w:st=3D"on"><st1:place
w:st=3D"on">Sale</st1:place></st1:City> Agreement- Do’s and =
don’ts<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
font-family:Arial;color:#C00000;font-weight:bold'><span =
style=3D'mso-list:Ignore'><font
size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>
</span></font>VI.<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><b><font size=3D4 =
color=3Dblack
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;
font-family:Arial;color:black;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:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
font-family:Arial;color:#C00000;font-weight:bold'><span =
style=3D'mso-list:Ignore'><font
size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>
</span></font>VII.<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><b><font size=3D4 =
color=3Dblack
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;
font-family:Arial;color:black;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 – meditated =
sale <o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
font-family:Arial;color:#C00000;font-weight:bold'><span =
style=3D'mso-list:Ignore'><font
size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>
</span></font>VIII.<font size=3D1 face=3D"Times New Roman"><span
style=3D'font:7.0pt "Times New Roman"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
=
line-height:150%;font-family:Arial;color:black;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:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;line-height:150%;
font-family:Arial;color:#C00000;font-weight:bold'><span =
style=3D'mso-list:Ignore'><font
size=3D1 face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>
</span></font>IX.<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><b><font size=3D4 =
color=3Dblack
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;
font-family:Arial;color:black;font-weight:bold'>Miscllaneous =
<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:32.0pt;margin-bottom:.0001pt;text-align:jus=
tify;
=
text-indent:-32.0pt;mso-text-indent-alt:-7.1pt;line-height:150%;mso-list:=
l2 level1 lfo9'><![if !supportLists]><b><font size=3D3 =
color=3D"#c00000"
face=3DCambria><span =
style=3D'font-size:12.0pt;line-height:150%;font-family:Cambria;
color:#C00000;font-weight:bold'><span style=3D'mso-list:Ignore'><font =
size=3D1
face=3D"Times New Roman"><span style=3D'font:7.0pt "Times New =
Roman"'>
</span></font>X.<font size=3D1 face=3D"Times New Roman"><span =
style=3D'font:7.0pt "Times New Roman"'>
</span></font></span></span></font></b><![endif]><b><font size=3D4 =
color=3Dblack
face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;line-height:150%;
font-family:Arial;color:black;font-weight:bold'>Question =
Answer </span></font></b><font
size=3D5 color=3D"#0070c0" face=3DCambria><span =
style=3D'font-size:20.0pt;line-height:
150%;font-family:Cambria;color:#0070C0'><o:p></o:p></span></font></p>
</td>
<td width=3D372 colspan=3D2 height=3D61 bgcolor=3D"#EAF1DD" =
style=3D'width:278.9pt;
border-top:inset 1.5pt;border-left:inset =
1.0pt;border-bottom:none;border-right:
inset 1.0pt;background:#EAF1DD;padding:.75pt .75pt .75pt =
.75pt;height:45.75pt'>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><font size=3D3 face=3DEbrima><span =
style=3D'font-size:12.0pt;
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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><font size=3D3 face=3DEbrima><span =
style=3D'font-size:12.0pt;
font-family:Ebrima'>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.<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><font size=3D3 face=3DEbrima><span =
style=3D'font-size:12.0pt;
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.
& R. Act, 1992. </span></font><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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:3.95pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><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:0cm;margin-right:1.7pt;
=
margin-bottom:0cm;margin-left:4.05pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:0cm'><font size=3D3 face=3DEbrima><span =
style=3D'font-size:12.0pt;
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 color=3D"#0070c0" =
face=3DCambria><span
=
style=3D'font-size:20.0pt;font-family:Cambria;color:#0070C0'><o:p></o:p><=
/span></font></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'mso-margin-top-alt:0cm;margin-right:
=
1.75pt;margin-bottom:0cm;margin-left:39.4pt;margin-bottom:.0001pt;text-al=
ign:
center;text-indent:-7.1pt'><b><font size=3D5 color=3D"#c00000" =
face=3DEbrima><span
lang=3DEN-IN =
style=3D'font-size:20.0pt;font-family:Ebrima;color:#C00000;
font-weight:bold'>Contents<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:-18.0pt;line-height:115%;mso-list:l4 level1 lfo11'><![if =
!supportLists]><b><font
size=3D3 color=3D"#c00000" face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
=
line-height:115%;font-family:Arial;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"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
=
line-height:115%;font-family:Arial;color:black;font-weight:bold'>Concepts=
<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:-18.0pt;line-height:115%;mso-list:l4 level1 lfo11'><![if =
!supportLists]><b><font
size=3D3 color=3D"#c00000" face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
=
line-height:115%;font-family:Arial;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"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:115%;font-family:Arial;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:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:-18.0pt;line-height:115%;mso-list:l4 level1 lfo11'><![if =
!supportLists]><b><font
size=3D3 color=3D"#c00000" face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
=
line-height:115%;font-family:Arial;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"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:115%;font-family:Arial;color:black;font-weight:bold'>Exim =
Code
– Structure of Customs Tariff <o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:-18.0pt;line-height:115%;mso-list:l4 level1 lfo11'><![if =
!supportLists]><b><font
size=3D3 color=3D"#c00000" face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
=
line-height:115%;font-family:Arial;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"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:115%;font-family:Arial;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:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:-18.0pt;line-height:115%;mso-list:l4 level1 lfo11'><![if =
!supportLists]><b><font
size=3D3 color=3D"#c00000" face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
=
line-height:115%;font-family:Arial;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"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
=
line-height:115%;font-family:Arial;color:black;font-weight:bold'>Classifi=
cation
of Services<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:-18.0pt;line-height:115%;mso-list:l4 level1 lfo11'><![if =
!supportLists]><b><font
size=3D3 color=3D"#c00000" face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
=
line-height:115%;font-family:Arial;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"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
=
line-height:115%;font-family:Arial;color:black;font-weight:bold'>Relevanc=
e of
Correct Classification & Assessee<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:-18.0pt;line-height:115%;mso-list:l4 level1 lfo11'><![if =
!supportLists]><b><font
size=3D3 color=3D"#c00000" face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
=
line-height:115%;font-family:Arial;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"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
=
line-height:115%;font-family:Arial;color:black;font-weight:bold'>Complian=
ce
under FTP recently introduced by =
DGFT.<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:-18.0pt;line-height:115%;mso-list:l4 level1 lfo11'><![if =
!supportLists]><b><font
size=3D3 color=3D"#c00000" face=3DArial><span lang=3DEN-IN =
style=3D'font-size:12.0pt;
=
line-height:115%;font-family:Arial;color:#C00000;font-weight:bold'><span
style=3D'mso-list:Ignore'>8.<font size=3D1 face=3D"Times New =
Roman"><span
style=3D'font:7.0pt "Times New Roman"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
line-height:115%;font-family:Arial;color:black;font-weight:bold'>Fines =
&
Penalties for Non-Compliance under F.T.D & R. Act,1992 & =
Customs
Act,1962 <o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:20.6pt;margin-bottom:.0001pt;text-align:jus=
tify;
text-indent:-18.0pt;line-height:115%;mso-list:l4 level1 lfo11'><![if =
!supportLists]><b><font
size=3D3 color=3D"#c00000" face=3DCambria><span =
style=3D'font-size:12.0pt;line-height:
115%;font-family:Cambria;color:#C00000;font-weight:bold'><span
style=3D'mso-list:Ignore'>9.<font size=3D1 face=3D"Times New =
Roman"><span
style=3D'font:7.0pt "Times New Roman"'> =
</span></font></span></span></font></b><![endif]><b><font
size=3D4 color=3Dblack face=3DArial><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
=
line-height:115%;font-family:Arial;color:black;font-weight:bold'>Miscella=
neous</span></font></b><font
size=3D5 color=3D"#0070c0" face=3DCambria><span =
style=3D'font-size:20.0pt;line-height:
115%;font-family:Cambria;color:#0070C0'><o:p></o:p></span></font></p>
<p class=3DMsoNormal><b><i><u><font size=3D3 color=3Dred =
face=3DGeorgia><span
lang=3DEN-IN =
style=3D'font-size:12.0pt;font-family:Georgia;color:red;font-weight:
bold;font-style:italic'>Special Feature – =
<o:p></o:p></span></font></u></i></b></p>
<p class=3DMsoNormal =
style=3D'mso-margin-top-alt:0cm;margin-right:5.25pt;
=
margin-bottom:0cm;margin-left:2.6pt;margin-bottom:.0001pt;text-align:just=
ify;
text-indent:0cm;line-height:115%'><b><font size=3D3 =
face=3DGeorgia><span
lang=3DEN-IN =
style=3D'font-size:12.0pt;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 & Customs =
Act,1962</span></font></b><font
size=3D5 color=3D"#0070c0" face=3DCambria><span =
style=3D'font-size:20.0pt;line-height:
115%;font-family:Cambria;color:#0070C0'><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"#EAF1DD" =
style=3D'width:546.7pt;
background:#EAF1DD;padding:.75pt .75pt .75pt .75pt;height:1.6pt'>
<p class=3DMsoNormal =
style=3D'margin-left:0cm;text-indent:0cm;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 & =
PM<o:p></o:p></span></font></b></p>
<p class=3DMsoNormal =
style=3D'margin-left:11.05pt;text-align:justify;text-indent:
0cm;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:
0cm;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 bgcolor=3D"#EAF1DD" =
style=3D'width:546.7pt;
background:#EAF1DD;padding:.75pt .75pt .75pt .75pt;height:1.6pt'>
<p class=3DMsoNormal =
style=3D'margin-right:3.6pt;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’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 – </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 color=3D"#1f497d" =
face=3DEbrima><span
lang=3DEN-IN =
style=3D'font-size:16.0pt;font-family:Ebrima;color:#1F497D;
font-weight:bold'> <o:p></o:p></span></font></b></p>
<p class=3DMsoNormal style=3D'text-align:justify'><b><font size=3D5 =
color=3D"#1f497d"
face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:16.0pt;font-family:Ebrima;
color:#1F497D;font-weight:bold'>Pre-requisites</span></font></b><font =
size=3D5
color=3D"#1f497d" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:18.0pt;
font-family:Ebrima;color:#1F497D'><o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D2 =
color=3D"#1f497d"
face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:11.0pt;font-family:Ebrima;
color:#1F497D'>You should have good internet connection and good =
quality
headphone/speaker set with Laptop / Desktop.</span></font><font
color=3D"#1f497d" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;
color:#1F497D'><o:p></o:p></span></font></p>
<p class=3DMsoNormal style=3D'text-align:justify'><font size=3D2 =
color=3D"#1f497d"
face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:11.0pt;font-family:Ebrima;
color:#1F497D'>You should have notepad/pen to note down important =
points.</span></font><font
color=3D"#1f497d" face=3DEbrima><span lang=3DEN-IN =
style=3D'font-family:Ebrima;
color:#1F497D'><o:p></o:p></span></font></p>
</td>
</tr>
<tr height=3D45 style=3D'height:34.1pt'>
<td width=3D729 colspan=3D3 height=3D45 bgcolor=3D"#EAF1DD" =
style=3D'width:546.7pt;
background:#EAF1DD;padding:.75pt .75pt .75pt .75pt;height:34.1pt'>
<p class=3DMsoNormal =
style=3D'margin-left:0cm;text-indent:0cm'><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=3D297 height=3D6 style=3D'width:223.05pt;border:solid =
black 1.0pt;
padding:0cm 5.4pt 0cm 5.4pt;height:4.55pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><b><font size=3D4 face=3DEbrima><span lang=3DEN-IN
=
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Fees:<o:p>=
</o:p></span></font></b></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><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=3D161 height=3D6 style=3D'width:120.7pt;border:solid black =
1.0pt;
border-left:none;padding:0cm 5.4pt 0cm 5.4pt;height:4.55pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><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=3D151 height=3D6 style=3D'width:113.6pt;border:solid black =
1.0pt;
border-left:none;padding:0cm 5.4pt 0cm 5.4pt;height:4.55pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><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 height=3D6 style=3D'height:4.55pt'>
<td width=3D297 height=3D6 style=3D'width:223.05pt;border:solid =
black 1.0pt;
border-top:none;padding:0cm 5.4pt 0cm 5.4pt;height:4.55pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><b><font size=3D4 face=3DEbrima><span lang=3DEN-IN
=
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>Fees:<o:p>=
</o:p></span></font></b></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><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=3D161 height=3D6 =
style=3D'width:120.7pt;border-top:none;border-left:
none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
padding:0cm 5.4pt 0cm 5.4pt;height:4.55pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><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>
<td width=3D151 height=3D6 =
style=3D'width:113.6pt;border-top:none;border-left:
none;border-bottom:solid black 1.0pt;border-right:solid black 1.0pt;
padding:0cm 5.4pt 0cm 5.4pt;height:4.55pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><b><font size=3D4 face=3DEbrima><span lang=3DEN-IN
style=3D'font-size:14.0pt;font-family:Ebrima;font-weight:bold'>USD $ =
150</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-left:0cm;text-indent:0cm'><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-left:24.55pt;text-indent:0cm'><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'>> </span></font>=
</b><font
size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
font-family:Ebrima;color:black'>Please write to <b><span
=
style=3D'font-weight:bold'>gcmseminars@yahoo.com </span></b><o:p></o=
:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0cm'><font size=3D4
color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
Ebrima;color:black'>> <b><span style=3D'font-weight:bold'>Call =
Mr.
Rajeev Gupta- 9711114779 / =
9540012349</span></b><o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0cm'><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'>> </span></font>=
</b><font
size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
font-family:Ebrima;color:black'>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:0cm'><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'>> </span></font>=
</b><font
size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
font-family:Ebrima;color:black'>Cheque favouring <b><span
style=3D'font-weight:bold'>GCM Worldwide</span></b> payable =
at <st1:City
w:st=3D"on"><st1:place w:st=3D"on"><b><span =
style=3D'font-weight:bold'>New =
Delhi</span></b></st1:place></st1:City>.<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0cm'><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'>> Our GSTN. No. :
07AECPA0806Q1ZO</span></font></b><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></sp=
an></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0cm'><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'>> </span></font>=
</b><font
size=3D4 color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;
font-family:Ebrima;color:black'>Fees include certificate of =
participation
& Course Material.<o:p></o:p></span></font></p>
<p class=3DMsoNormal =
style=3D'margin-left:24.55pt;text-indent:0cm'><font size=3D4
color=3Dblack face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:14.0pt;font-family:
Ebrima;color:black'>*Terms & Condition Apply.</span></font><font =
size=3D3
face=3DEbrima><span lang=3DEN-IN =
style=3D'font-size:12.0pt;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 bgcolor=3D"#EAF1DD" =
style=3D'width:546.7pt;
border:inset 1.0pt;border-bottom:inset =
1.5pt;background:#EAF1DD;padding:.75pt .75pt .75pt .75pt;
height:34.1pt'>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><b><u><font size=3D3 face=3DGeorgia><span =
lang=3DEN-IN
style=3D'font-size:12.0pt;font-family:Georgia;font-weight:bold'>GCM =
Worldwide<o:p></o:p></span></font></u></b></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><font size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:
12.0pt;font-family:Georgia'>To keep receiving our regular Mailers =
in
inbox.<o:p></o:p></span></font></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><font size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:
12.0pt;font-family:Georgia'>Add us to your address =
book.<o:p></o:p></span></font></p>
<p class=3DMsoNormal align=3Dcenter =
style=3D'margin-left:0cm;text-align:center;
text-indent:0cm'><font size=3D3 face=3DGeorgia><span lang=3DEN-IN =
style=3D'font-size:
12.0pt;font-family:Georgia'>Reply with Subject Remove to unsubscribe =
from the
mailing list</span></font><font size=3D3 face=3D"Times New =
Roman"><span
lang=3DEN-IN style=3D'font-size:12.0pt;font-family:"Times New =
Roman"'><o:p></o:p></span></font></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:0cm;text-indent:0cm'><font size=3D2 face=3D"Times New =
Roman"><span
lang=3DEN-IN style=3D'font-size:11.0pt;font-family:"Times New =
Roman"'> </span></font><font
size=3D2><span lang=3DEN-IN =
style=3D'font-size:10.0pt'><o:p></o:p></span></font></p>
</div>
</body>
</html>
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@KyuuKazami