Customs Zero Duty Credit Scrip
[Customs Notification No. 05 dated 18th
February 2013]
In exercise of
the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962
(52 of 1962), the Central Government, being satisfied that it is necessary in
the public interest so to do, hereby exempts goods when imported into India
against a Post Export EPCG duty credit scrip (0% EPCG variant) issued by the
Regional Authority in accordance with paragraph 5.11 under Chapter 5 {Export
Promotion Capital Goods (EPCG) Scheme} of the Foreign Trade Policy which
provides for duty remission in proportion to export obligation fulfilled
(hereinafter referred to as the said scrip) from,-
(a) the
whole of the duty of customs leviable thereon under
the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and
(b) the
whole of the additional duty leviable thereon under
section 3 of the said Customs Tariff Act.
2. The exemption under this notification shall
be subject to the following conditions, namely:-
(1) that the said scrip is granted against a valid authorisation issued on or before 31st March,
2013 under para 5.23 of the Handbook of Procedures
Volume 1 (hereinafter referred to as the said authorisation)
by the Regional Authority to an applicant (hereinafter referred as the authorisation holder) who opted for the scheme of Post
Export EPCG Duty Credit Scrip (0% EPCG variant):
Provided that the said authorisation
is not issued to an applicant who is currently availing any benefits under
Technology Upgradation Fund Scheme (TUFS)
administered by the Ministry of Textiles, Government of India. In
the case of applicant
who is Common Service Provider (hereinafter referred to as CSP), this bar shall
apply when CSP or any of its specific users is currently availing any benefits
under TUFS. This condition shall not apply where the benefit under TUFS has been obtained but the exact line of business in TUFS is different from
the line of business under authorisations issued under para
5.23 of Handbook of Procedures Volume 1 or where benefits availed under TUFS
are refunded, with applicable interest, before the said authorisation was
issued:
Provided
further that the applicant is not issued, in the year of issuance of the said authorisation, the duty credit scrips
under Status Holders Incentive Scrip (SHIS) scheme under para
3.16 of the Foreign Trade Policy. In
the case of applicant
who is CSP, the CSP or any of its specific users should not be issued, in the
year of issuance of the said authorisation, the duty
credit scrips under SHIS. This condition shall not
apply where already
availed SHIS benefit that is unutilised is surrendered or where benefits availed under SHIS that is utilised is
refunded, with applicable interest, before issue of the said authorisation.
SHIS scrips which are surrendered or benefit refunded
or not issued
in a particular year for the reason the said authorisation
has been issued in that year shall not be issued in future years also;
(2) that the said authorisation
is not for import under duty exemption but for import of the goods specified in
the Table 1 annexed hereto on full payment of applicable duties in cash;
(3) that the said authorisation is registered at the port of import specified
in the said authorisation and the goods, which are
specified in the Table 1 annexed hereto, are imported within nine months from
the date of issue of the said authorisation on full
payment of applicable duties in cash, and the said authorisation
is produced before the proper officer of customs at the time of clearance of
the goods for endorsement of the import particulars and in cases where the authorisation
holder has opted that the Cenvat Credit under Cenvat Credit
Rules, 2004 in respect of the additional duty under section 3 of the
Customs Tariff Act , 1975 (51 of 1975) paid (hereinafter referred to as
additional duty of customs) shall not be taken, the proper officer endorses “Not valid for Cenvat Credit” on
the bill of entry:
Provided that the goods specified in the Table 1 annexed hereto
are imported for export of engineering and electronic products, basic chemicals
and pharmaceuticals, apparels and textiles, plastics, handicrafts, chemicals
and allied products, leather and leather products, paper and paperboard and
articles thereof, ceramic products, refractories, glass and glassware, rubber
and articles thereof, plywood and allied products, marine products, sports
goods and toys and are other than those required for export of products covered
under following chapters or headings of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), namely:-
Chapters 1, 2, 4, 5 (except
handicrafts), 6 to 24, 25 to 27, 31, 43, 44 (except plywood and allied
products), 45, 47, 68 (except handicrafts), 71, 81 (metals in primary and
intermediate forms only), 89, 93, 97 (except handicrafts), 98; headings 4011 to
4013, 7401 to 7406, 7501 to 7504, 7601 to 7603, 7801, 7802, 7901 to 7903, 8001,
8002 and 8401:
Provided further that
catalyst for one subsequent charge shall be allowed, under the authorisation in which plant, machinery or equipment and
catalyst for initial charge have been imported, except in cases where the
Regional Authority issues a separate authorisation
for catalyst for one subsequent charge after the plant, machinery or equipment
and catalyst for initial charge have already been imported:
Provided also that the import of the goods specified in the Table 1 annexed hereto are
made upto the 31st December, 2013;
(4) that the goods imported under the said authorisation are installed and put to use, after their
import, in the authorisation holder’s factory or premises and at the time of
registration of the said scrip a certificate, confirming such installation and
use of the goods, from the jurisdictional Deputy Commissioner of Central Excise
or Assistant Commissioner of Central Excise, as the case may be, which has been
issued prior to the date of the first application filed by the authorisation holder for issuance of duty credit scrip
against the said authorisation, is produced before
the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as
the case may be:
Provided that in the case
of manufacturer authorisation holder and merchant authorisation holder having supporting manufacturer(s) or
vendor(s), the capital goods may be
installed at the factory or premises of such other person whose name and
address is endorsed on the said authorisation and
also on the shipping bills for fulfillment of the export obligation and the authorisation holder and such other person jointly and
severally fulfill the export obligation and all other conditions. This shall
not apply to a CSP:
Provided further that if
the authorisation holder, including an authorisation holder who is a CSP, is not registered with
the Central Excise he may produce the said certificate of installation and
usage issued by an independent Chartered Engineer;
(5) that where the goods imported under the said authorisation are found defective or unfit for use, they
may be re-exported back to the foreign supplier within three years from the
date of payment of duty on the importation thereof subject to the condition
that –
(a) at the time of re-export
the goods are identified to the satisfaction of the Deputy Commissioner of
Customs or Assistant Commissioner of Customs, as the case may be, to be the
same goods which were imported;
(b) when the re-export of the
goods has been made under claim of duty drawback, no duty remission in the form
of duty credit scrip for the duty paid at the time of import on the re-exported
goods shall be allowed;
(c) `after any duty remission in the form of duty credit scrip has been
claimed in respect of the duty paid on the goods imported under the said authorisation, no duty drawback shall be allowed when the
goods are re-exported and the export obligation shall also not be re-fixed;
(6) that goods imported under the said authorisation are not disposed of or transferred by sale or
lease or any other manner by the authorisation holder
till the date of last export against which the said scrip is issued;
(7) that the total export
obligation to be fulfilled is equivalent to eighty five percent. (85%) of six times the amount which is the sum of
applicable duty of customs under the First Schedule to the Customs Tariff Act,
1975 (51 of 1975) paid (hereinafter referred to as basic customs duty),
additional duty of customs, Education Cess under
section 94 of the Finance (No.2) Act, 2004 (23 of 2004) paid and Secondary and
Higher Education Cess under section 136 of the
Finance Act, 2007 (22 of 2007) paid on goods imported under the said authorisation, on Free On Board basis, which is to be fulfilled
within an export obligation period of six years
from the date of issue of the said authorisation:
Provided
that additional duty of customs shall not be taken for computation for the
purpose of fixation of export obligation when the Cenvat
Credit in respect of additional duty of customs has not been taken:
Provided further that the export obligation shall
be 75% of the export obligation specified above when fulfilled by export of
following green technology products, namely, equipment for solar energy
decentralised and grid connected products, bio-mass gassifier,
bio-mass or waste boiler, vapour absorption chillers,
waste heat boiler, waste heat recovery units, unfired heat recovery steam
generators, wind turbine, solar collector and parts thereof, water treatment
plants, wind mill and wind mill turbine or engine, other generating sets - wind
powered, electrically operated vehicles – motor cars, electrically operated
vehicles – lorries and trucks, electrically operated vehicles – motor cycle and
mopeds, and solar cells:
Provided also that for units located in Arunachal
Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura, the
export obligation shall be 25% of the export obligation specified above:
Provided also that where a
sick unit is notified by the Board for Industrial and Financial Reconstruction
(BIFR) or where a rehabilitation scheme is announced by the concerned State
Government in respect of sick unit for its revival, the export obligation may
be fulfilled within the time period allowed by the Regional Authority as per
the rehabilitation package prepared by the operating agency and approved by
BIFR or rehabilitation department of State Government. In cases where the time
period is not specified in the rehabilitation package, the export obligation
may be fulfilled within the time period allowed by the Regional Authority which
shall not exceed twelve years:
Provided also that the
export obligation shall be 50% of the export obligation specified above to be
fulfilled within a period of six years in the case of spares (including
refurbished/reconditioned spares), moulds, dies,
jigs, fixtures, tools and refractory for initial lining, for the existing plant
and machinery (imported earlier, under para 5.23 of Handbook of Procedures Volume 1 or
otherwise), subject to the condition that the CIF value of import of the above spares, etc is
limited to 10% of the CIF value of the plant and
machinery imported under the authorisation (para 5.23
of Handbook of Procedures Volume 1) or 10% of the book value of the plant and machinery imported earlier otherwise
than under para 5.23
of Handbook of Procedures Volume 1, as the case may be;
(8) that the duty remission granted as duty credit
in the said scrip bears the same proportion to the amount which is the basic customs
duty on the goods imported under the said authorisation
which were considered for fixation of export obligation, as the extent of
export obligation fulfilled (over and above the average export obligation)
bears to the total export obligation:
Explanation 1. – For the purpose of
condition (8),-
(a) the amount of duty
remission shall not include the duty paid, any portion of which has been
rebated, including by way of duty drawback;
(b) the amount of duty
remission shall not include the duty paid which are not assessed finally;
(c) extent of export obligation
fulfilled shall be the export obligation fulfilled till the last export
included in the said scrip less the export obligations fulfilled that have been
counted towards the previously issued duty credit scrips
against the said authorisation;
(d) in condition (c) above, the
export obligation fulfilled till the last export included in the said scrip
shall be taken as the total export obligation fulfilled in the following cases
–
(i) where the authorisation holder
fulfills seventy five percent. (75%) or more of the export obligation as
specified in condition (7) [over and above hundred percent. (100%) of the
average export obligation], within half of the period specified for export
obligation as mentioned in said condition (7), in which case the balance export
obligation shall stand condoned;
(ii) where the Regional Authority regularises
shortfall, in the export obligation as specified in condition (7), not
exceeding five per cent. (5%) of such export obligation, in which case the said
shortfall shall be condoned;
(e) the Explanation
2 to this notification relating to ‘Export obligation’ shall apply
severally to each duty credit scrip, including the said scrip, issued against
the said authorisation;
(a)
the exports and supplies made within the export
obligation period specified in condition (7) shall count towards fulfillment of
export obligation;
(b)
for fulfillment of export
obligation, the payments against exports/supplies should have been realised.
(9)
that where the first proviso to condition (7) is applied, the Cenvat Credit in respect of additional duty of customs
shall not been taken and at the time of registration of the said scrip a
certificate, from the jurisdictional Deputy Commissioner of Central Excise or
Assistant Commissioner of Central Excise, as the case may be, to the effect
that Cenvat Credit in respect of additional duty of
customs on goods imported under the said authorisation
has not been taken, is produced by the authorisation
holder before the Deputy Commissioner of Customs or the Assistant Commissioner
of Customs, as the case may be:
Provided that when the authorisation holder is not registered with Central Excise,
he may produce the said certificate on self-certification basis;
(10) that the duty
remission in the said scrip does not relate to duties paid on the imports made
under the said authorisation which have not been
installed and put to use;
(11) that the duty
remission in the said scrip has not been obtained as a consequence of indigenous sourcing of
capital goods;
(12) that the said scrip is issued, on request of
the authorisation holder in form ANF5B for duty
remission, by the Regional Authority specifying the same port of registration as
mentioned in the said authorisation and it indicates details of the said authorisation, total export obligation fixed and its
calculation, details of previous duty credit scrips
issued against the said authorisation and the
calculation of duty credit;
(13) that the imports under the said authorisation, the exports for fulfilling the export
obligations and import of goods against the said scrip are undertaken through
the seaports, airports or through the Inland Container Depots or through the
Land Customs Stations as mentioned in the Table 2 annexed hereto or a Special
Economic Zone notified under section 4 of the Special Economic Zones Act, 2005
(28 of 2005):
Provided that the Commissioner of
Customs may, by special order or a public notice and subject to such conditions
as may be specified by him, permit import and export through any other seaport,
airport, inland container depot or through a land customs station within his
jurisdiction;
(14) that for the purposes of registration, the
said scrip is produced by the authorisation holder at
the specified port of registration before the Deputy Commissioner of Customs or
the Assistant Commissioner of Customs, as the case may be, along with –
(c) the said authorisation and the bill(s) of entry under which the
imports under the said authorisation were made on
payment of applicable duties in cash;
(d) evidence showing the
extent of export obligation fulfilled within the export obligation period;
(e) certificate confirming
installation and use as prescribed in condition (4) above;
(f) certificate that Cenvat Credit has not been taken as prescribed in condition
(9) above, where applicable;
(g) undertaking from the authorisation holder to the effect that,-
(i) the goods imported under the said authorisation have not been disposed of or transferred by
sale or lease or any other manner till the date of last export against which
the said scrip is issued;
(ii) the duty remission in the said scrip does not
include the duty paid, any portion of which has been rebated, including by way
of duty drawback; and
(iii) all the conditions
have been complied with respect to the duty credit in the said scrip,
and the said Deputy Commissioner or Assistant
Commissioner, as the case may be, upon being satisfied, allows the said scrip
to be registered and the Customs authority endorses details of the said scrip
and the remark “Drawback not available on re-export” on the bill(s) of entry,
and registers the said scrip;
(15) that the said scrip and goods imported against it shall be freely
transferable;
(16) that the said scrip is produced before the proper
officer of customs at the time of clearance for debit of the duties leviable on the goods and the
proper officer taking into account the
debits already made under this exemption debits the duties leviable
on the goods, but for this exemption;
(17) that the validity of the said scrip shall be eighteen months
from the date of issue and the said scrip shall be valid on the date on which
actual debit of duty is made;
(18) that where the importer, under this
notification, does not claim exemption from the additional duty of customs leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975) he shall be deemed not to have
availed the benefit under this notification for the purpose of calculation of
the said additional duty of customs;
(19) that
the benefit under this notification shall not be available to the items listed
in Appendix 37B of the Handbook of Procedures Volume 1;
(20) that the importer shall be entitled to avail
of the drawback or Cenvat credit of additional duty leviable under section 3 of the said Customs Tariff Act
against the amount debited in the said scrip.
Explanation 2. – For the purpose of this
notification, -
(A) “Capital
goods” has the same meaning as assigned to it in Paragraph of 9.12 of the
Foreign Trade Policy;
(B)
“Common Service Provider” (CSP) means a
service provider who is designated or certified as a Common Service Provider by
the DGFT, Department of Commerce or State Industrial Infrastructural
Corporation in a Town of Export Excellence;
(C) “Export obligation”,-
(I)
means obligation on the authorisation holder to
export to a place outside India, goods manufactured or capable of being
manufactured or services rendered by the use of goods imported under the said authorisation and the export obligation shall be over and
above the average level of exports achieved by the authorisation
holder in the preceding three licensing years for the same and similar products
within the export obligation period and such average shall be the arithmetic
mean of export performance in the last three years for the same and similar
products:
Provided that up to fifty percent. (50%) of the export
obligation may also be fulfilled by export of other good(s) manufactured or
service(s) provided by the authorisation holder or
his group company or managed hotel, which has the said authorisation
under which imports were made subject to the condition that in such cases,
additional export obligation imposed shall be over and above the average
exports achieved by the authorisation holder or his
group company or managed hotel in preceding three years for both the original
and the substitute product(s) / service(s):
Provided further that in case of
export of goods relating to handicraft, handlooms, cottage, tiny sector,
agriculture, animal husbandry, floriculture, horticulture, pisciculture,
viticulture, poultry, sericulture, carpet, coir and jute, the authorisation holder shall not be required to maintain the
average level of exports:
Provided also that in case of
export of goods relating to aquaculture (including fisheries), the authorisation holder shall not be required to maintain the
average level of exports subject to the condition that said authorisation
has been obtained for goods other than fishing trawlers, boats, ships and other
similar items:
Provided also that the goods,
excepting tools, imported under said authorisation by
the aforesaid sectors, shall not be allowed to be transferred for a period of
five years from the date of imports even in cases where export obligation has
been fulfilled. Transfer of capital goods would, however, be permitted within
the group companies, after fulfillment of export obligation but before five
years from the date of imports, under intimation to Regional Authority and
jurisdictional Central Excise Authority:
Provided also that exports made to
such countries as notified by Director General of Foreign Trade, shall not be
counted for fixing the average level of exports:
Provided also that exports against
only such shipping bills which mention the authorisation
number and date of the said authorisation shall be
counted for the fulfillment of the export obligation;
Provided also that in the case of authorisation issued to a CSP, -
(a) the reference to ‘authorisation holder’ in this Explanation shall be taken to
mean a reference to ‘CSP and specific users whose details are informed prior to export by CSP to
the Regional Authority’;
(b) for
the exports by users of the common service to be counted towards fulfilment of
export obligation of CSP, the respective shipping bills of the users of common
service shall contain the authorisation details of the CSP and the concerned
Regional Authority shall be informed about the details of the users prior to
such export; and
(c) the exports counted against
the authorisation shall not be counted towards
fulfillment of other specific export obligations against all other authorisations
issued under Chapter 5 of the Foreign Trade Policy, including para 5.23 of Handbook of Procedures Volume 1;
(II)
shall be fulfilled through physical exports and the
export proceeds realised in freely convertible
currency. However the following categories of supplies,
shall also be counted towards fulfillment of export obligation:
(a) deemed exports, namely:
(i) supply of goods against Advance Authorisation/Advance
Authorisation for Annual Requirement/ Duty Free
Import Authorisation (DFIA);
(ii)
supply of goods to Export Oriented Units (EOUs) or
Software Technology Parks (STPs) or Electronics Hardware Technology Parks
(EHTPs) or Bio-Technology Parks (BTPs);
(iii)
supply of goods to projects financed by multilateral or bilateral agencies or
Funds as notified by the Department of Economic Affairs (DEA), the Ministry of
Finance (MOF) under International Competitive Bidding (ICB) in accordance with
procedures of those agencies or Funds, where legal agreements provide for
tender evaluation without including customs duty; supply and installation of
goods and equipments (single responsibility of
turnkey contracts) to projects financed by multilateral or bilateral agencies
or Funds as notified by DEA, MOF under ICB, in accordance with procedures of
those agencies/Funds, where bids may have been invited and evaluated on the
basis of Delivery Duty Paid (DDP) prices for goods manufactured abroad;
(iv)
supply of goods to any project or purpose in respect
of which the Ministry of Finance, by a notification, permits import of such
goods at zero customs duty and the supply is made under ICB procedure;
(v) supply of goods to
mega power projects as provided in sub-clause (ii) of clause (f) of para 8.2 of Foreign Trade Policy;
(vi) supply of goods to
nuclear power projects through competitive bidding as provided in clause (j) of
para 8.2 of Foreign Trade Policy;
(b)
supply of ITA-1 items to Domestic Tariff Area, provided
realization is in free foreign exchange;
(c)
royalty payments received in freely convertible
currency and foreign exchange received for Research and Development (R&D)
services; and
(d) payments received in
rupee terms for port handling services in terms of chapter 9 of the Foreign Trade Policy.
(D) “Foreign Trade Policy” means the Foreign Trade
Policy 2009-2014 published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (ii) vide notification of the Government of India
in the Ministry of Commerce and Industry, No.1 (RE – 2012) /2009-2014 dated the
5th June 2012, as amended from time to time;
(E)
“Handbook of Procedures Volume 1” means
the Handbook of Procedures Volume 1, 2009-14, published in the Gazette of
India, Extraordinary, Part I, Section 1 vide public notice of the
Government of India in the Ministry of Commerce and Industry, Department of
Commerce, No.01 (RE - 2012)/2009-2014, dated the 5th June, 2012, as
amended from time to time;
(F) “Manufacture” has the same meaning as defined
in clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944);
(G) “Regional Authority” means the Director
General of Foreign Trade appointed under section 6 of the Foreign Trade
(Development and Regulation) Act, 1992 (22 of 1992) or an officer authorised by him to grant an authorisation
including a duty credit scrip under the said Act;
(H) “Town of Export Excellence” (TEE) means a
selected town producing goods of Rs. 750 Crore or more based on potential of growth in exports.
However, for TEE in handloom, handicraft, agriculture and fisheries sector the
threshold limit would be Rs.150 Crore.
|
Table 1 |
|
|
SNo. |
Description of goods |
|
1. |
Capital goods for pre-production, production and
post-production including second hand capital goods. |
|
2. |
Capital goods in Semi Knocked Down
(SKD)/Completely Knocked Down (CKD) conditions to be assembled into capital
goods by the authorisation holder. |
|
3. |
Spare parts of CIF value upto
10% of the CIF value of goods specified at Serial Nos.1 and 2 as actually
imported and required for maintenance of capital goods so imported,
assembled, or manufactured. |
|
4. |
Spare parts of CIF value upto
10% of the book value of the existing plant and machinery of the
authorisation holder. |
|
Table 2 |
||
|
S.No. |
Port, ICD, LCS |
Located at |
|
1. |
Seaports |
Bedi
(including Rozi-Jamnagar), Chennai, Cochin, Dahej, Dharamtar, Haldia (Haldia Dock complex of
Kolkata port) Kakinada, Kandla, Kolkata, Krishnapatnam, Ennore (Tamilnadu) and Karaikal (Union
territory of Puducherry), Magdalla,
Mangalore, Marmagoa, Muldwarka,
Mumbai, Mundhra, Nagapattinam,
Nhava Sheva, Okha, Paradeep, Pipavav, Porbander, Sikka, Tuticorin, Visakhapatnam
and Vadinar. |
|
2. |
Airports |
Ahmedabad,
Bangalore, Bhubaneswar, Chennai, Cochin, Coimbatore, Dabolim
(Goa), Delhi, Hyderabad, Indore, Jaipur, Kolkata, Lucknow
(Amausi), Mumbai, Nagpur, Rajasansi
(Amritsar), Srinagar, Trivandrum, Varanasi and Visakhapatnam. |
|
3. |
Inland
Container Depots |
Agra,
Ahmedabad, Anaparthy (Andhra Pradesh), Babarpur, Bangalore, Bhadohi, Bhatinda, Bhilwara, Bhiwadi, Bhusawal, Chettipalayam (Tamilnadu), Chheharata (Amritsar), Coimbatore, Dadri,
Dappar (Dera Bassi), Daulatabad (Wanjarwadi and Maliwada),
Delhi, Dhannad Rau (District Indore), Dighi (Pune), Durgapur (Export Promotion Industrial
Park), Faridabad, Garhi Harsaru,
Gauhati, Guntur, Hyderabad, Irugur
Village (Tamilnadu), Irungattukottai
(SIPCOT Industrial Park, Kattrambakkam Village, Sriperumbudur Taluk, Kanchipuram District, Tamilnadu),
Jaipur, Jallandhar, Jamshedpur, Jodhpur, Kanpur, Karur, Kheda (Pithampur, District Dhar),
Kota, Kundli, Loni
(District Ghaziabad), Ludhiana, Madurai, Malanpur, Mandideep (District Raisen), Marripalem Village (in Edlapadu
Taluk of District Guntur), Miraj,
Moradabad, Nagpur, Nasik, Patli (Gurgaon), Pimpri (Pune), Pitampur
(Indore), Pondicherry, Raipur, Rewari, Rudrapur (Nainital), Salem, Singanalur, Surat, Surajpur, Talegaon (District
Pune), Thudiyalur (Tamilnadu),
Tirupur, Tondiarpet
(TNPM) in Chennai, Tuticorin, Udaipur, Vadodara,
Varanasi, Veerapandi (Tamilnadu)
and Waluj (Aurangabad). |
|
4. |
Land
Customs Stations |
Agartala, Amritsar
Rail Cargo, Attari Road, Changrabandha,
Dawki, Ghojadanga, Hilli, Jogbani, Mahadipur, Nepalganj Road, Nautanva (Sonauli), Petrapole, Ranaghat, Raxaul, Singhabad and Sutarkhandi. |
[F.No. 605/12/2012-DBK (Pt)]