SSRUNI IMSTTTUTE DF INDIA LTO.

OBJECTI1'E OF THE STK:DY

• Tt› sm‹Iy the Expert procedure ui”SïTL.

» To study dillcrürtl Ineentlves, :txg1st ancc npd Prospcct of Sl tL.

» Tu lem the *n\iru ument rJ” an cstccn cü organizatir›n in volle in tmi›ox and
Expurt Operation.

• To Lnou’ \hc opcmtion of” 100"/v Ezport Oricntcd Unir ( EOL!)

by SHL.

6
 s¥9U/ł4 iN5YmJTE OF INDIA L'T‘0.

SERUM INSTITUTE OF INDIA LTD

Scmm ln¥tifut¢ of £gdfa Ljd has cmerr'cd as the /argat <zjxzrfsr a/ ›'ocrioc:s and
irnmuoobiulogicals of tits country with iu ymduct being exported to t40
couotrf•c acrols Itic glube. Iltus .*aining u orld ids wcog tiiio »s a rvfio6lc aurce
of* quafi‹i vaccincs e hiclj ftarm part of thc global
vaccitiation prngmmmcs.Tbis cxport gu•rformance kas ean\cJ Iłtc corapans'
rccut,nition os cxyurt and o 4 Star Trading

It jas csfabli1hud os thr \VorId• largosl yraducer of Mcatf‹v a«d DTP group of
•accin*r. S wcr4l like su ’ing biult pcal wvrc manuFsctur<d cf /xice alTu‹dabfc ‹u
‹Ile commcin mnn JnJ in ąhUnd8ncu , v.'iIh tI\c result that tlx• ruuntry tsits madc
s<IŁ sufłfci nt kar Teianvs Anfi-Toxin und Anli-Venom Scnim. II has also pn›I
femlcd \o ł u# A=o tf›r pnces nf never t'acciocs s‹* that nut un}y In‹iian. ten II\c
entjw undCr prit ilcgcd childrea rf th< *orId. in morc jJ an j ź countrics Are
prutcctc6 I¿unj fhe

8'accines are inanulictured in «ycordanco witlt the guidelincs lnid down by the wprłd
Lealth nrganiMlion. The tccłti\iques usuJ cie «t par with thu interriatior›aI Standardu.

10
 SERUM TNSTFT1IT£ Oh IM0tA LT0.

The con ¢pj of consumer satisfaction is given prime in\portant • in SIIL

Corporate Philosophy. i\ I\as received commendation letters from m crab
Government Agencies for ihc suppart mndcr¢d \o fheir Notiuna) In\muniza\iot› Pn\
grant1. SOIL is un active men\bsr of‘ Ifie W'I fchildrcn vaccines initiatives). a
body under ‹Mr aegis of CIO. UKs ICEF, Liz-DP arid Rorkrfrfjcr fbuadatlon.
TI\is body is engaged in the dcc ulugiTTñnt OF cuiTTf›TaatiOn Vacclrte5 oTtd imPrO\
cment *Et SscCme teCITTtOgr›gy IO mcke available vaccines of standard quali$.

Scrum fns\itu‹c of In‹(io hits recently set up GETtL BlO-PH.tILW1 P. ,

Ir›dia'r firsi hic›\vch Special Gcooomic Zone (SEZ). fi has also cfi Economic
CJricnt<€ Unit Hi 4.these are a eir6np Serum lnniiinf s ‹niuing mznut'actaring
unil and is secior-specific SEZ is rticaci tor Bio-T•<bnology and Pharmaceutical
Products. The SCZ end EOU hn allowt€ .Scrum Institute of India lid. To avail
various tax benefits such Income Tax, lnipeo Duty on Capvtai Goods, tic .This
bas encouraged a Int of foxipn coinpmies in parmei »dd Serum Institute of
India ta to avail and share

The prodacdoo feeilit$es of' rT\im lilstitulc flare the best ia tern s of” cctuipmenl acd
human resources: essential to ctuurc )\igh quality vaccines. Tlje manufacturing
facilities conforra o WtfO current Good Manufacturing f'ntcticc ‹cG?dP)
requirements and are approved by A'HO. Geneva. Tho unique lcrgc biureaulors for
DTI' grnuy of vaccines have a huge thatch size o produce millions or a› .

An interesting in-built zoeckanisnl of continuous iraprovement in fry pmctit ng the

concept of Quality Clrclea. It empowers afid tncouraaes the empliiyecs ut the
grass- root level 0n‹) 4t Ibn same tñne brings about up gndation of quality of all
fmnts. The case studies of their Qtinlity Circles have won many a*ards not only ai
State and national levels but also at the lntemalionfd Leve{.

T1 does Wifhouf roying that Serum irLsfifute‘s wozk ethic ensures tljkj even' safeguard
is instituted, every nurm uf cGMP is scrupulously obsorvod, and every procedure
toIIo'^'cd. Among the latest 4cq‹iisi‹ions is fbc suHc-uf-tits-art EDP syst•m.
which provides instant information on ev y' ast›¢ct of yrc«Jzictiun. front srocks,
invcnju , quantity of vaccines in thy pipeline. Q.I’. r‹aults of each harsh, io
ales, product
dispatch out destinations.
11
 for outstanding v.upon performance in I WS-97 and 1097- Oh aivarijcij to 7‘tJP

Tmdc,Pune and Maratha Chamber OFCommerce. Industries and .Agriculture.

é Recognized TRADING HOUSE" since 1997—9b by Gov crnmcnt of India.

country in a legiiimaie tFhion, typically t9r u«» in lndc. li is s tood that is brought in

imports and cxynrte, detdffing merchant, quan\iq o£ gaudy. \h<ir type. and
 SEMJM INSTI¥UTC OG INDIA £TD.

• Pucldn p Llst: - The packing fix is the consolidate oatemeni in a particular

format, detailing how ihe goods have been packed, It is and
itemizes the material in each indn'idual package such as bor, cartons, etc. it is
tery usefiil dociimrnts for customs ai the iiine of examination and for the
ware houn•Jiecper of the buyer to nniiitain n record of inventory and to
effect

• Certificate OF Or4Eto :- thir certificate indicates ifiot \hc you‹Js u’I\icfi are
being exported are actuaJJy maJiufactured in a specific country mentioned
therein. This ccnific tic is rcnd fry ITic exporter to llic importer.

• OuglltT' CeEtfflcate :- The quality ccnifica‹c is provided fry it c Es{r›ncr

\n ihc Importer. This ccrti fica\c is issueJ by IAc fg‹›v<mmvn\) qu‹ttit' ttfTiccr
of the Exporter which verifies the gull ity of the material <xpartccl.

• The shipping bill is the rcx;uisitc for the seeking ihe

{›crmikRirn g ñu5tf›ms TO eGport @DOd5 hy sea .II ñontcift *-
The dcuils ‹›f y‹x›ds.
bum\bar and kind t›tgockogcs.
5J›ipping maz1 und nmbcl.
< Va)ue of goods.
* TO nome of tbr vowel.
< The counny of destination.
• The pnrt of loading.
* The exchange rntcs, elc.

• wy BM :- The airway bifT iS a coobact between Itie owuer of the

goods and ‹Ae carrier or its agent. The receipt issued by au airlines
company or its
»$vn\ for the cnrriayu uf goods is rolled air 'ay bill.

The firs‹ fhnx• Jigif nf ihr aii-a Jy bill numb<z item\oily apa-s n\ \ftc
cc›ds, wltich identifies the caiziw. For re:
15
OF GOODS‘ËXCHANGE RATES I * FREIGHT CHARGES OF TOTAL
INVOICE VALUE * IHSURANC E RATI.S.
 PROCEDURE OF IMPORT IN SHL

The lmtxirt Pmcdure carried out in SHL is explained below in sequential manner:-

ñ Egg: - Int¢roffic< cofrnzieicado• is done.

•• tn>ltadoo for T<od•r - The teodets arc invited and the tcnd¢r 'i‹h

appropriate quotadon is selected..

ñ ]/ -ThcpurSasngo<d‹xisp .

£l"iCO TERMS mcdv of paynnni. value nf mnterioli, freight charges cfc are

decided.

? E FiAo« OF Docuatrate' - €ioods arc arzised mostly in Muinb ti port wheze

custom cleamnce in done which am computerized E-filing is donv,

» : - Import manifest is submitted by corrv•yanc» in charge efter

wbich Enlfy !nwunls 9s granted.

< Nodae, Ezazolaatton Aad Azsessascgt: - Importer I\as to submit “Bill of'

Entry" ala»g with other documents to custon› tN.J.BANORAWALLA) White

g‹›odi are assessed io duty, txomiocd end pre-audit is carried out. Custom duty

> f¥qs mjstnm f•}jaeee fh-def'- Goods can be clmrod outside port gRer ’Out

of Customs Charge“ order is issuad by customs nfficer. After that, port dues.

de Arr gc and other cimrges are p0id and goods am cleared

17
 SERUM IMSTTTUTE Oh INDIA LT€i.

EXPORT- in li\tcrnJti‹ nat Trad¢. I:syarts“ rcf¢rs tu +¢IIing g‹›ods and scniccs
ymducud iii home c‹sintry to other markets.

tht seller ot such @Hd8 *ind services is dcfefred to Ds an "Expart€r" who is bBsGd in
the cnunlry of export whereas the overseas based buyer is referred to «s an "lmpt›rtef".

The bas c ad 'autage of eztxirting visa- a- his conI"uied ua the doa+estic market diat

• Tiie company became globally competitive.

• Business risk is spread throughoul many markets and countries.
• Profit and turnover increases.
• The company Sea many incentives.

EXPORT

Documentntion is the most impertani aspect of overseas trnde. Correcl

doctlmenlation is very important because it alone can secure Lhe sa'ifI passage of ooâs
through the customer resuItinjt in prompt payment of goods exported. the Indian
go\'rrttment Pcs

been simpl lying \hc• exgou documentary plums. Thru as a time when cxpurier
would haste tu bundle umun‹l 200 Jauments to *ompletc tn s arious ubliyatioas and
formalities. Nou this has been rc‹luccJ to amund b0.These dc<umrnts cati be mainly
classified intn jwo cat»grirics in SfiL.TI+‹ry lire cs fnlTov. s:-

(a) Commcrcia) dummys.{ shigmenl ducumrn\sJ

{b) Rcgtilatnry Documents. {Post shipment documents)
 Rcgot«tory DocuzaentS

Our of 15 commercial documents S are principle and 7 ore auxiliary.

• PRINCIPLE DOCUMENTS

The It principle dociuntnts are:-

T. Fomn\¥rci‹tT ii\ ’uicr

*. PacLing list.

3. Bill of Lading.' Ail H"pyhill.

1. Cci1ificufc uFinspcction''QuaIi¿ Conical.

6. Bill Of Exchange
7. Sbipm<nt Ad ’ice.
8. ânsulancc Certificate.
 SceMM IMsTrrUTs Or IN0tA Ljo.

• AUXILIARY DOCUMENTS

Tire Sex'cn Auxiliary documents are:-

I . Pcrfoutia invoicc.
2. Intimation f'or inspectian.

3. Shipping instructions.
4. Insurance Declomiion.
fi. Applii•nrion fur ceriitic0tc of origin.
0. Mate'x Recci
7. Letter in hank of co1levtion'negotiaiion ot Ancients.

« .GULATOR
There are soven rcgu)atary documents ascociat¢d with the pt¢-8fIififI1*ftt BBge of the export
trazzsaction. They are:

I. ARE Foras {for central Excise)

2. S}iippiijg Bi{I/B II of Expurt ( for cxport)

- For export of duty free goods

- For esport of dutiable goods

- For export of' goods under claim of drowbacL

F „po of x • ‹rcimd>EPB

3. Port Tnist copy of shipping Bilt Export Applica*ion/ oak *’h°l *°' P°°'
4. V•ti•lc tickei for port
 SERUM INSTITUTE OF lNDtA LTD.

6. Freight Paymenl certificste Stenmer Agents.

7. Insurance Pmmium Paynicni Coml“ic»i Insurance co.

1. Quotadoo: - An offer to sell goods and shouJd state clearly rbe pnces. details
of quali . quantity. trade terms. delivery temps, payments rerm. TI is prcpw6

2 bales Conoaet: - An ogrcemcni ln tu'cco the buyer and the sellcr slipulatiag
<vcry ñ<tatts of the lr‹\nsoction. It is a \¢¿ tlly binding dHun\vi\t. It is
thembore advisable tu seek legal ad 'ice bc£urc signing the cuntrac\. It is
prepared by im{›ortcr and exporter.

Pro Furma Insides: - An inv‹›icc pru i‹lcJ by a supplier yrior tu the d\ipmenl
r m»handise, inf‹›miing the b‹i¿rr u£ the Lin1und q\iontitics of y«od» t+ be
sent, their value, xnd imt›urIatien specificatir›n (v.’eight, site and simiI‹\r
ckaracteris1ics).It is prctxitcd fry the exporter.

4. Coaslnerciel fps'ol¢e:-I\ is o fum\BI notc £‹ir paYmvnt izsucd by the cxport r

to the importar for t¡oods soid under a Mes contmct. It skouJd gix'e detaits
of'the goods saló. pa ment terms aod trade terme. It is also used for the custo\
ner clearan e of goodn and sometimcs for foreign exchange purpose by the
imj›orter. li is yrupcred by the exporter.

5. Packing kht: - A list is•iih derailed packing information ol’ lhc goods shipped.
It is prepared by tlse erporier.

t›. losp•cttoo Cerdflcatt: - A rcyort issued try en in‹tcpcndcnt sum cyor

Tinspection cunzyony) or thu exporter un thu spccificetioo o£ the shipment

21
 SERUM ft¥sTlTUTY OF IN0tA LTD.

nd the
in insurance certificate certifies thai the
AiPmcot has been tnsunud under a given m In policy ond is
in com er loss of oc
damage fa the cargo still in @••'t. it is prvporod by insurance b›oLc‹.

9. D•¢k Rere'p’: ’° thc of a cargu on

10.

I I .lâWa? Blitz- A 1iild of waybil] ised but The' Carriage of goods by

•ir. Tl›is
” "’* a ’*”!*’ *“* ’or “’**’W *nd *^a!*s the c0ndiLion of” carriage
** 88! 8 !itl* d•currtct\I or transferable/’negotiable instztimenf. It is prepare

12. D'›cua› .* - ’!›- A ho“ instrument bcgazt ( issuing ‹it op nip\g gsn§)
sT ihc Uist Of fhc buyer. zvid¢ncing the bank ui\denaking to the seller to

27
 CUSTOM CLEARANCE OF EXPORT

*^1 ^°^•* ^! I<avi^8 the !8d* ^ shows by air . sea . ar land kas ten undergo a
prescribed proccd\Arr of custom cieamoc<. This is in EDI (noa oianuoTly pin folJowñzg
maitner in SERUM INSTITUTE INDIA LTD. »*ith the help of th¢ir own custom ltctuse
agent is MR. N. 1. BAI'fDRAWALLA in MumbaL

SHED
OFFICER APPRAISER

O O C
 SEOUM ïNgTTTLltE DU INDIA LTD.

the variiiils stages in custom clearance ary illustrsied in pt›ove mentioned figure. The
details are discilsscd below in nepwise murmur.

STEP 1:- The cxponei. CHA fills the declamiion in prescribed foonht thmugb the
custom scrvicc centre. The exporter vefifi0fi the date os per the rhcck}jst genef4led by
ihe system otter » hich a shipping 6i11 number is generated by the system endorsed
on the printed checklist and this is given back to the exponcc'C I IA.

lu case of dtitiable items. exporter puys the duty atout with TRI cluilan gcnenited by
the system

S1EP 1:- 1t1c goods arc n\tuwcô to ent«r l1\c üock on zh¢ strcngth of fï\e checklist
cndarsm] witb ih< shipping bill numhcr, The reporter then submits thir along wifh
documents cs fnlluws ‹a ihe custom officer who verifies the documents against th¢
receivecl guodn.

• Original invoic<
• Parking )isf
- GR forms
• FRF: burn\s, etc.

STEP 3:- The go‹xh ar¢ then jvescntcd to IJic sl\rxl aPPraiscr (export) for physical
examination wrhich is carried out by the customs examiner.

STEP 4:- Atter tu pliysical examiriation is over tljt I.I:T LX PORT ORDER is givcn
by the Shed Approisci.

por et{›oj’tcr and tli¡Fd Copy is ofor fh* submiaxion of Expon Geneml
Mpni[csl( EfiM).il ›¿ rttcridatory to subnlit tate iihiyping hill Wise EGM to I.he Custom

u'itliin the sex'en days of sailins ofship.

25
 TP

In case CVD is paid in cash on import ‹inder i:P€'€i, \hc in idenc< of C'VD

The EPCCi scheme ran be mailed by both manufacturer exporters as o'cll as

 SERUM INSTITUTE OG INDIA LTD.

• Buth the merrht\nt cx}›orI¢r ai\d Uh euppurting monutac\ur¢r must

jointly exccul¢ and bund with bonL guarantee tI\at they witl fulfill the
export obligation.

The EPCIP license with a duty saved of Rs. 100 crores or more, the expart
obligation shall be required to be fulfilled over a period of 12 years.
A person holding on EPCG license may source the capital goods trom a
domestic mafiuf0cturer instead of importing them. The domestic
mnnufacttgvy supplying copit0l goodn to EPC'G license holders shall be
eligible for deemed expos bcinfit

It is mandatory for the exporter to MfilJ I}\e export obligations by ¢xpurting

the goods capable Ofibeu g manufactured by the capita) goeds in\port¢d
under the scheme.
if in case FPCG authorizatiozt fails to MfiIT prc¥crit›cd ux}›ort obligation. l?›c
exporter shall pay duties of mistom plus interest az proscriRd by tic ctlstom

As SHL is a manufacturer exporter sod a status holder it is exempted from

bank guarantee as it kas a clcao track record.

DH EXEMPTION SCHEMES
Tbeie nre two duiy exemption schemes offered by the government of India
to trduce the éustojxi duty bunltn on expos products. They are:-

4 -4OVANCE AUTHORlZATtON SCHOftfL

An Advance Autl\oi izztion is issued to allow duty One import ‹›f
which aze physically incorporated iit export products, This scheme was
earlier loiown as the advance license scheme.
AA is ezcmpt‹xI from payments of Basic Custom Duty, AJditiona\ Cvstom
duly, Educational Cons, Antidumping Duty and s•f‹ rd du‹/, tr»ng.
 (EOU)

ii8opls the prfiuction repimt bui offcrs a »'i‹kr 1m»tiun with

reference to factors like source ot” ravr materials, pon of cxpon. hinterland facilities, a
ailabilirv of technological sLills. existence of an industrial bBse, azid the n<vd for a largu aruc
UI‘ IanJ for the {wojvm\.

CHARACTERJSTICS AND BENEFITS OF EOU:-

• No license required for irnport.

• Exemption hom Central Excisc Outy in pmturemcni of capital gnads, roo--
materials, consiunablcs spams clc. from the doniesiic markel.
• Exemption front customs duty un iinport of capital poods, rnw materials.
consumables spares etc.
• Reimbursement of Central Salcs Tax I CSTJ paid on domestic purrhascs.
• Supplies fróm OT.4 to EOUs treated as decmed exporis.
• Reimbursenienl of duty paid on fiirnace oi1, prociired from doinestic oil
conipanies to EOUs as per the rate of drawbach notified by the Dirccloralc
€ienci°a1 nf Foreign Trade.
• IlJlJ°» Fur<ign Direx:\ Investment pcrn\isisihlc.
• £:xchanyc van\mrs li›n•ign <urremy (f'T:F¢. j At nunf
• facility tn rvtain I(IO".+ foreign cxchantje piocecds in GEFC Avcotn\t.
• Foe icily to realize nnd rcpslzialc export proceeds u ithin tH I 'c months. F\
lrthcr extension in time jseriocl can be granted b* RBJ Rnd their aulhorized

d+c1c‹s.

suppiiers on loan basis e1c.

• Excmptiun f om industrial Ïic*nsing reyuiremcnt For itums rcscn'cd for SSI
 SERUM INSTtTuTE OF IND/A LTD.

IMPORT PROCEDURE IN SENEOU

The Units i» SEZ.EOU or r›cpc lopez of SLZ'f:(lU O folloW the *oll•• i•» r Œ•^•f•

• after mgoiiaiioo wit supplier. purchase ‹kP° • '*** pur*h ** * ^ °"

t„.Vtstas supplier and decides tire terms t'l payment. lo*°ttrm.•'• * °
delis v¿ tind delivery schedule.
• Sjnt e mt› t txt the g‹n›ds of Si IL arc hit-ltly perishable. *lt"r shipment takes
piece, suppiic ;s instructed tt• immeai•tci› i•‹imate/pm id• 't• shirmcnt
d;u ils i.e. Commercial Invoice. Plc king List, ñ ir »’oy Bill arid That Reports
ttc. it› the purchase dctiartmenl.

t T}q assessment tif {§1{{ oÎ Entr}’ shnll ÖC Ÿd on self declar£lti£ÏH old H'ÎIÎ
II°1 bc subjected tu routine c xamiriation. If cx«mination of the cargo is
rcquÎïed, t{Jp snme has to bv cairicd ou1 at the SCZ/ COU gaie or if il is not
possible. in an area noiifi by the spccified oflicer for this purpi
• In cnse of eoods. includiop cnpitnl goods supplicd or1 face of Lost or on loan
or tease basis. ihe Bill of l:ntry s{iould be filed jointly by the SA A COU
importer and supplier. This is appl icllbÎc fU domestic SUpplit8 tI*o.
• The registercd or iissesscd Bill of Entry must bs stibmittcd ttc the ctislom
officcr ai the plucc of import and ihc said Bill of Entr)- shaft bc ireuled as
perrnissit›n for tmnsfcr i›f go»ds to ihe SEZ''EOU.
• 5llL is hav'inp its ois'n rusiom clearance setup in MumF'ni. Aller rcceipi of
assessv-d Bill of cntry, rhea liaison with custoins ofticials. air line€sliipping
ctiii puny liat' delivery of cargo for dispatch to S8BPP. Pune.

The abas c d<svriIx:d im{x›rt pf‹x:cdura u£ E€7L'/UF carri•€ o tl in the

SERL h9 1NnT1TtJTE ¢ffi f4DIA Lffil!TED is c.sp1nia6 diagrmmaticaJly as
follows:-
45
 SEITUM tNS7flUt£ OF INDIA LT0,

Negotiation with supplier

Raising of purchase order by purchase dRpt.

Submission of document by supplier to purchase dept. (Commercial

invoice, packing list, AWB, test reports)

Preparation of Bill of Entry by EXIM department

Filing of said Bill of Entry with authorised officer

Registration of Bill of Entry, giving Serial number & assesing the same by
Authorized officer

Submission of assesed Bill of Entry to CustDmS officer at the place of out

Said Bill of Entry is treated US Rrmission for transfer of goods to SEZ &
The delivery of cargo Stamped on Sth copy
will be allowed at theofdestination
Bill of Entryon the strength of Ball
of Entry assessed at SEZ without any transportation Bond

46
 SERUM INST1TLITE OF INDIA LT£i.

OM SEZ/EOU:

Marketing Department gets purchase order fFDm foreign customers

Preparation of Preshipment documents (invoice, packing List) and forward it to

EXiM dept.

EXIM prepares Shipping Bill in Qu»druplicate, GR/SDF form

Shipping Bill is filed with authorized offices along with i£tVOîCe packing list,
GR/SDF form

Since SIIL is Exporting Pharma products, get NoC certificate on back side of
Shipping Bill from Assistwt Drug Controller (AD£)

Authorized officer registers Shipping Bill and gives running serial No and DO
sek sealing of container/ packageAssessment
by representative of company giyes self
certification and 'Let Export Order' is given on the basis of self certification

Onward eritry has to be done in export gaæ rRgistered and running Serial No.
should be Mentioned on back side of original and duplicate Shipping Bill

Duplicate and Triplicate copies of the Shipping Bill will be handed over to
EXQOrtRrs Representative as a proof of receipt of consignment

S0
 SERUM INSTITUTE OF INOIA LTD.

CONCLUSION

• SERUM rNSTFFUTE OF lhDf S LTD. kas been over the ycsrr being a
prime exporter of vaccines to various coumriw Company h8s god fcsewts

£C)Blcd to féreigo ezcbangc risk end recoveries from iJ11por\crs abroad.

• Th comjmny has Lept itsc[f in accordance with tile latost cbange in thr

Mftnology. 11 has not upgraded wilh EDI system of the filling documents to
enemas.
• Documentation is one of the mrui important aspects of overseas lrgdt.

^ T ^ P^ ^! proc*d • a^8 docume^!a*ion process. thougb simplified Deer a

period of lime is still lengthy and complicated.
 SCRUM INSWTUTE Oh INDIA LTD.

BIB ,fOGRAPHY

1. M.I.Mahajan : C.upon Policy,Pr‹xcduxs ufi

Uo<umcntations.
2. JHstin Paul & Rajiv Ascrkor ' Export Import MJnagun\cnt
3. Han‹t b‹x›z rproc<dur¢s

• COMT'A Y JOURNALS & htAGAZtNEG

• WEBSITES :-
}. uovw' pormawzllveioujn com
2. srnin\im\it\ttc cmm