ACE Valuation Services LLP

Naraina, Delhi

We are a service provider offering WPC License & ETA Consultancy , from New Delhi, India. Applicable in the Telecommunication industry, we assist organisations in the telecom segment get licenses from the Wireless Planning and Coordination from the Department of Telecommunication. We also help get Equipment Type Approval (ETA) and all other licensing to facilitate smooth functioning and operations of the Telecom sector.   Wireless Planning and Coordination (WPC) within Department of Telecommunications imparts various approvals for Wireless Equipment. The organization needs Equipment Type Approval (ETA), Experimental License, Interface Approvals and Clearance for Free Frequency Domain Products before installing such equipment that could be produced or brought into Indian Territory. An import license Equipment Type Approval (ETA) from WPC is required to import any wireless equipment. We fully assist for seek permission from Wireless Planning & Coordination wing for import of radio frequency based equipments. We extend the WPC Consultancy service and assit the client by imparting all necessary technical details and awareness at the right time so that complete sanctioning process can be complete smoothly. We also help the aspirant clients by guiding them about the information related to Wireless Planning and Coordination and assures the clients that their problems are solved.

We are a service provider offering M-SIPS Incentives Consultancy , from New Delhi, India.  We help organizations understand and manage various subsidies offered by the government of India and specialize in the Modified Special Incentive Package Schemes (M-SIPS). As M-SIPS consultants, we study and ensure that all MSIPS schemes and m-sips extensions are availed to the maximum by our clients. As per the Department of Electronics, Information & Technology (DeitY) the following incentives can be availed: MSIPS scheme ensure Incentive of 25% of capital expenditure if the ESDM unit is in non-SEZ and Incentive of 20 % of capital expenditure if the ESDM unit is within SEZ. This capex subsidy/Incentive is available for investments made within 10 years from the date of approval of the project. MSIPS scheme ensure Reimbursement of CVD/excise duty paid on capital equipment for non-SEZ units. Reimbursement of central taxes and duties (like custom duties, excise duties and service tax) for 10 years in select high- tech units like fabs, Semiconductor Logic and Memory chips, LCD fabrication.   Consulting Services for M-SIPS Incentives Department of Electronics, Information & Technology (DeitY) has introduced Modified Special Incentive Package Scheme (M-SIPS) which was notified in Gazette of India in July 2012 vide notification no. 175 and further extended the scheme for another 5 years vide notification dated 03th Aug-2015. Detailed Guidelines for operation & realisation of Incentives under M-SIPS are available at www.deity.gov.in . MSIPS is investment based scheme for Electronics & White Goods electronics assembling, manufacturing units those are proposing tp establish New manufacturing facilities or going for expansion or modernisation of existing unit. The financial incentives under the scheme are as under: MSIPS scheme ensure Incentive of 25% of capital expenditure if the ESDM unit is in non-SEZ and Incentive of 20 % of capital expenditure if the ESDM unit is within SEZ. This capex subsidy/Incentive is available for investments made within 10 years from the date of approval of the project. MSIPS scheme ensure Reimbursement of CVD/excise duty paid on capital equipment for non-SEZ units. Reimbursement of central taxes and duties (like custom duties, excise duties and service tax) for 10 years in select high- tech units like fabs, Semiconductor Logic and Memory chips, LCD fabrication. Our diversified team of professionals provides complete M-SIPS consultancy, preparation of Detailed project report and services for availing M-SIPS incentives for the eligible entrepreneurs.

We are a service provider offering WPC License & ETA Consultancy , from New Delhi, India. Applicable in the Telecommunication industry, we assist organisations in the telecom segment get licenses from the Wireless Planning and Coordination from the Department of Telecommunication. We also help get Equipment Type Approval (ETA) and all other licensing to facilitate smooth functioning and operations of the Telecom sector.   Wireless Planning and Coordination (WPC) within Department of Telecommunications imparts various approvals for Wireless Equipment. The organization needs Equipment Type Approval (ETA), Experimental License, Interface Approvals and Clearance for Free Frequency Domain Products before installing such equipment that could be produced or brought into Indian Territory. An import license / Equipment Type Approval (ETA) from WPC is required to import any wireless equipment. We fully assist for seek permission from Wireless Planning & Coordination wing for import of radio frequency based equipments. We extend the WPC Consultancy service and assit the client by imparting all necessary technical details and awareness at the right time so that complete sanctioning process can be complete smoothly. We also help the aspirant clients by guiding them about the information related to Wireless Planning and Coordination and assures the clients that their problems are solved.

We are a service provider offering Import Permission (NOC) from MOEF Consultancy, from New Delhi, India. With our vast experience and bandwidth, we offer across the spectrum consulting for Import and Export of goods & services as per the EXIM Policy of the government of India.  Our experts help in the entire procedure from submission of applications, obtaining sanctions, and assurances, release orders for consignments and government statutory and tax compliances. Besides this where import of electronics is involved we also assist in MOEF (Ministry of Environment & Forest) certification and licensing for all goods being imported to India.   Import permission / NOC from MOEF Importers of old & used Electrical and Electronic assemblies like electronic Equipments, Spare Parts, Instruments, gadgets, IT hardware items etc. has to get an NOC from Ministry of Environment and Forest (MOEF) prior to the import to India. As per Import guidelines of custom’s circular on HAZARDOUS WASTE (Management, Handling and Transboundary) Rules, 2008, the importer has to produce this NOC to the Customs for clearance as a mandatory requirement. On the basis of this NOC, the clearance is initiated with customs authority. On the basis of the nature of product , our expert team provide complete MOEF consultancy service to assist the importer for seeking the NOC / permission from MOEF for eligible and legitimate applicant.

We are a service provider offering Legal Metrology Registration Consultancy , from New Delhi, India.  We offer professional consultancy to all organizations dealing in packaged commodities. Our team of experts offer end-to-end consulting on Legal Metrology Registration, right from applying for license application, compliances and follow-ups till the registration is complete and license received.   The Legal Metrology (Packaged Commodities) Rules, 2011 The Legal Metrology (Packaged Commodities) Rules, 2011 has been framed under section 52(2)(j) and (q) of the Act and has, since, been amended several times, the latest being made under Notification bearing no. GSR 359(E) dated 06.06.2013.(1st amendment of 2013). Every manufacturer or packer or importer of packaged commodities require Registration under the Rule 27 within 90 days of starting business. A registration may be made with the Controller of the state where the factory is located Registration with any authority is valid throughout the country for items and for factories / premises mentioned in the Registration Certificate. Once registration is made, additions and alterations can be made by filing an application before the same authority. We, render the efficient Legal Metrology Consultancy service for complete assistance of registration keeping in view of the requirements of The Legal Metrology (Packaged Commodities) Rules,

We are a service provider offering DSIR Registration Consultancy , from New Delhi, India. Our qualified team of expert advisorsoffer all manufacturing concerns, which have an R&D (Research & Development) facility in–house to get registered under the Department of Science and Industrial Research (DSIR) and avail liberal tax benefits under Sub-Section 2AB in Sec 35 of the IT Act of 1961. This can mainly be availed in the Bio-technology sector, Pharmaceutical Industry, software, high-end industrial goods and generally in the high-tech segment where there is heavy competition globally. In order to encourage R&D initiatives by industry and to make R&D an attractive proposition, the Finance Bill 1997 introduced a sub-section (2AB) in Section 35 of the IT Act 1961 by approval under DSIR (Department of Science & Industrial Research, Govt. Of India). The main objective of DSIR is to promote the in house R&D by the industries, support a larger cross section of small and medium industrial units to develop state-of-the art globally competitive technologies of high commercial potential, strengthen industrial consultancy & technology management capabilities and establish user friendly information network to facilitate scientific and industrial research in the country to promote the concept of “ Make in India” Companies having In-house R&D centers, which satisfy the following conditions, are eligible to apply for approval of the DSIR: The company has well defined R&D programs; The company maintains proper documentation for the R&D programs taken up; The R&D centres are holding valid recognition by DSIR; The company shall be engaged in the business of Biotechnology or in the business of manufacturing or production of any article or thing other than those specified in the list of the Eleventh Schedule. The company maintains separate accounts for the R&D expenditures and report the capital & recurring expenditures after duly audited by Statutory Auditors. The in-house R&D centre is located in a separate earmarked area/building and has exclusive R&D manpower of its own; The R&D centres are exclusively engaged in research and development for production of any article or thing not being an article or thing specified in the list of the eleventh schedule of the Income Tax Act placed at Annexure – VI Benefits for DSIR recognition Super income tax deduction @ 200% of expense incurred on R&D including staff cost, purchase of consumables and even computers & software Customs & excise duty waiver for both import or local purchase of capital equipment and consumables Excise duty exemption for product sold in India which have patent granted in two countries out of India, USA, Japan & any country in European Union for a period of 3 years after approval Access to DSIR’s funding schemes comprising of grants & soft loans We help organizations of mainly electronic / mechanical/ automotive industries to comply with the standards and attain Department of Science & Industrial Research (DSIR) certifications and Approvals for In-House R&D centre. The core competence of our expert team lies in helping industries in getting this certification for their R&D facility by DSIR.

We are a service provider offering Special Additional Duty (SAD) Refund Consultancy , from New Delhi, India. As specialists in this field our experienced consultants and advisors, ensure our client are able to countervail VAT/Sales tax, for goods manufactured in India, i.e., we ensure that our clients get their refunds at the earliest and with minimal complications. We also offer consultancy on refund of other taxes on imported goods. Our Special Additional Duty (SAD) Refund Consultancy assists all our clients in claiming their refunds across from all tax agencies – CST / GST / Import & customs duties.   Special Additional Duty is countervailing to Vat/Sales tax, if the goods supposed to have manufacture in India. SAD is the duty that a client pays at the rate of 4%. We, make sure to assist our clients in getting their Refund of Special Additional Duty (SAD) without minimal complications. Who can claim Special Additional Duty Refund? Special Additional Duty refund can be claimed by importers trader who import goods into India and sell them as it is without any change in the state of identity of those goods. The importer trader is allowed to claim Special Additional Duty Refund only after sale of imported goods on which central sales tax (CST) or Value Added Tax (VAT) amount has been paid already. Refund is not available to manufacturers who consume these goods in manufacturing process or end consumers of goods. Conditions to be fulfilled for the refund All the duties, including the SAD of customs shall be paid by the importer of those goods The importer shall pay appropriate sales tax or value added tax on the sale of those goods. A claim shall be filed by the importer for a refund of the SAD of customs charged on the imported goods with the jurisdictional customs officer. While issuing the invoice for the sale of the said goods, the importer shall specify on the invoice that no credit of the additional duty of customs in respect of the goods covered is charged under sub-section (5) of section 3 of the Customs Tariff Act, 1975 shall be admissible; (Credit and refund is not available simultaneously) Time Limit :  The importer has the time limit of one year from the date of SAD  payment to file the claim. We provide complete consulting services from SAD refund from respective Custom authorities for eligible applicants.

We are a service provider offering Special Valuation Branch (SVB) Order Consultancy , from New Delhi, India. We offer assistance to traders, importers and exporters follow procedures and norms laid down by the CBEC and the modifications as required.  Our SVB Consultants have a range of experience in the valuations techniques and ensure finalization of SVB Orders for all our clients from respective customs and avoid penalties and delays. Special Valuation Branch is branch of the custom house which deals with cases involving related party transactions (supplier and importer) and follows a procedure as laid down in the CBEC circulars as issued time to time. The procedure involves extensive investigation spread over a period of time and requires the importer to reply to a set of questionnaire and also maintain extensive documentation and furnish the information as and when required. After the investigation the customs authority issued a Special Valuation Branch Order Refund order in which it may accept or reject the value. On rejection, the value is re-determined based on the sequential methodology (identical/similar valuation, deductive valuation, computed valuation, residual valuation). At times such a redetermination may involve imposition of fine and penalty depending on the reasons of rejection of the value. On acceptance, all the provisional assessment pending in appraising groups will be finalized and being resorted to such Special Valuation Branch Order Refund order, the extra duty shall be discontinued and refunded back or adjusted as per the same order. It is mandatory for the importer to quote the SVB order number at the time of filing of each Bill of entry. Validity of Special Valuation Branch Order (SVB) Once taken the SVB order is remain valid for 3 years. Renewal of Special Valuation Branch Order (SVB) Importer can file an application for further renewal for the same Special Valuation Branch order if he continues imports over a period of time extending beyond 3 years. He has to file an application along with necessary documents at least 3 months before the completion of 3 years. If there is no change in the terms and conditions of the agreement or pattern of invoicing, the same should be clearly mentioned by the importer through an affidavit. After satisfying to the all necessary conditions, the Special Valuation Branch Order Refund order issued in the past will be renewed for a further period of 3 years. Our expert team provides complete consulting services for finalisation of SVB orders from respective Custom authorities for eligible applicants.

  Government Funding Projects, Schemes, Incentives & Refunds     We render specialised services for the manufacturing / R&D units , Importers-Exporters & Service Providers for realization of various grants, subsidies, incentives, & refunds offered by State & Central Government as per the prevailing Acts, Rule, Notifications & Circulars as and when applicable.   Make in India  is an initiative program of the Government of India to encourage Multinational Companies and domestic companies to manufacture their products in India. We render complete consulting services under the concept of “ Make In India” for aspiring entrepreneurs.      

We are a service provider offering FSSAI License Consultancy , from New Delhi, India. We offer the FSSAI consultancy to all Food Business Operators (FBO), carrying out the following activities for food :       Manufacturing       Processing       Packaging       Storage       Transportation       Distribution       Imports – inclusive of food services       Sale of food or food ingredients   Our experts help FBOs in getting all the licensing as per the FSSAI and the Standards Authority.  An added advantage being that our head office in New Delhi can help move the paperwork faster.   All the FBO (Food Business Operators) carrying out any of the activities related to any stage of manufacture, processing, packaging, storage, transportation, distribution of food, imports and including food services, sale of food or food ingredients in India have to get compulsorily registered with the Government of NCT as per provisions of Food Safety and Standards (Licencing and Registration of Food Business)Regulations, 2011. FSSAI has been established under Food Safety and Standards Act, 2006 which consolidates various acts & orders that have hitherto handled food related issues in various Ministries and Departments. FSSAI has been created for laying down science based standards for articles of food and to regulate their manufacture, storage, distribution, sale and import to ensure availability of safe and wholesome food for human consumption. FSSAI License is Issued to Individual/Prop., Pvt. Ltd Company, Partnership Company, Limited Company, who are dealer, retailer, All Food Transporters, Food Storage Establishments, Food Processing Units, Food Business Operators and doing any type of food related activity including Import/Export etc.. and planning to Sell goods or services on local/national/International levels. We provide FSSAI License consultancy to all FBO, Importers of food items, food processing units, food manufacturer, Exporters working under food products chain in achieving of FSSAI registration, FSSAI license, Food Safety and Standard Authority of India certification in Delhi, NCR and all over India.

We are a service provider offering Special Economic Zone (SEZ) Consultancy, from New Delhi, India. Our SEZ consultants, assist 100% EoUs (Export Oriented Units) to be able to fulfill all legal and official guidelines and frameworks laid down by the government of India. As we are also foreign trade consultants, our team only adds value to the SEZs and ensure that they enjoy their tax holidays, special benefits for Offshore Banking Units, Protection against forex fluctuations and other benefits.   SEZ (Special Economic Zone) Introduction The Special Economic Zone (SEZ) policy in India first came into inception on April 1, 2000. The prime objective was to enhance foreign investment and provide an internationally competitive and hassle free environment for exports. The idea was to promote exports from the country and realizing the need that level playing field must be made available to the domestic enterprises and manufacturers to be competitive globally. The policy relating to SEZs, so far contained in the foreign trade policy, was originally implemented through piecemeal and ad hoc amendments to different laws, besides executive orders. In order to avoid these pitfalls and to give a long-term and stable policy framework with minimum regulation, the SEZ Act, '05, was enacted. The Act provides the umbrella legal framework, covering all important legal and regulatory aspects of SEZ development as well as for units operating in SEZs. Objective The objective of the SEZ Act was to create a hassle-free regime and the rules would be formulated keeping this in mind. The ministry is also holding talks with state governments as they have to play an important role in the development of SEZs. Special Economic Zone (SEZ) is a specifically delineated duty-free enclave and shall be deemed to be foreign territory for the purposes of trade operations and duties and tariffs. In order words, SEZ is a geographical region that has economic laws different from a country's typical economic laws. Usually the goal is to increase foreign investments. Benefits & Incentives Income tax exemption as per sec.10A. 100% of export profits exempted from tax during first 5 years and later 50% of export profits exempted as per Sec.10 A. Govt. has recently announced 20 years of Tax Holiday SEZ to have Offshore Banking Units (OBUs) : No loss on account of forex conversion & loan available at international interest rates. Write off of unrealized export allowed. Customs & Excise Exemption from custom Duty, Central Excise Duty, Value Added Tax etc on capital goods, raw material, consumables, supplies, etc.  Exemption from Customs/ excise Duty on goods ( all construction & office material ) for setting up units in Zone. Import and Export on self certification basis. No routine examination by Customs/ Excise of export & import cargo Ministry of Commerce, Government of India Duty free enclave treated as foreign territory for trade operation. Sales to SEZ units by DTA entitled for Duty Draw Back and DEPB benefits. SEZ units permitted unlimited sale in DTA after achieving Net Foreign Exchange Positive (NFEP) status.   We provide the complete Special Economic Zone Consultancy with a view to provide internationally competitive hassle free environment for exports where units can be set up in SEZ for manufacturing goods and/or rendering of services Our diversified expert team extend all solutions under single roof for service areas related to DTA procurement documentation, Import procurement documentation, Maintenance of registers & records, Preparation of monthly returns, Half Yearly consumption records and assistance in obtaining job work permissions as well as other service factors.

We are a service provider offering Merchandise Exports from India Scheme (MEIS) Consultancy , from New Delhi, India. Our experts offer the best advice and assistance with all the paperwork involved, tax benefits under various sections as well as statutory compliances to avail the benefits, as per the industry wise specifications.  Along with this we also offer advice on Foreign Exchange, Export Valuation and other tax compliances.   Merchandise Exports from India Scheme (MEIS) Objective Objective of Merchandise Exports from India Scheme (MEIS) is to offset infrastructural inefficiencies and associated costs involved in export of goods/products, which are produced/manufactured in India, especially those having high export intensity, employment potential and thereby enhancing India’s export competitiveness. Five following different schemes merged Focus Product Scheme, Market Linked Focus Product Scheme, Focus Market Scheme, Agri Infrastructure Incentive Scrip, Vishesh Krishi Gramin Udyog Yojna Entitlement under MEIS Exports of notified goods/products with ITC[HS] code, to notified markets as listed in Appendix 3B of HBP 2015-20, shall be rewarded under MEIS. Appendix 3B of HBP 2015-20 also listed the rate(s) of rewards on various notified products [ITC (HS) code wise]. The basis of calculation of reward would be on realized FOB value of exports in free foreign exchange, or on FOB value of exports as given in the Shipping Bills in free foreign exchange, whichever is less, unless otherwise specified.

We are a service provider offering Service Exports from India Scheme (SEIS) Consultancy , from New Delhi, India. Our consultancy helps exporters of services from India to de-mystify the bottle-necks and ensure smooth functioning for all service exporters.  Our experienced advisors, are equipped to help our clients enjoy the benefits of all the foreign policy schemes the government introduces from time to time and also advises our customer on compliances and statutory to maximize their benefits. We also help in managing Foreign Exchange regulations.   Objective Objective of Service Exports from India Scheme (SEIS) is to encourage export of notified Services from India. Eligibility Service Providers of notified services, located in India, shall be rewarded under SEIS, subject to conditions as may be notified. Only Services rendered in the manner as per Para 9.51(i) and Para 9.51(ii) of this FTP 2015-2020 shall be eligible. The notified services and rates of rewards are listed in Appendix 3D of HBP 2015-2020 Such service provider should have minimum net free foreign exchange earnings of US$15, 000 in preceding financial year to be eligible for Duty Credit Scrip. For Individual Service Providers and sole proprietorship, such minimum net free foreign exchange earnings criteria would be US$10, 000 in preceding financial year. Payment in Indian Rupees for service charges earned on specified services, shall be treated as receipt in deemed foreign exchange as per guidelines of Reserve Bank of India. The list of such services is indicated in Appendix 3E of HBP 2015-2020. Net Foreign exchange earnings for the scheme are defined as under: Net Foreign Exchange = Gross Earnings of Foreign Exchange minus Total expenses / payment / remittances of Foreign Exchange by the IEC holder, relating to service sector in the Financial year. If the IEC holder is a manufacturer of goods as well as service provider, then the foreign exchange earnings and Total expenses / payment / remittances shall be taken into account for service sector only. In order to claim reward under the scheme, Service provider shall have to have an active IEC at the time of rendering such services for which rewards are claimed.

We are a service provider offering Electronic Manufacturing Cluster (EMC)Consultancy , from New Delhi, India. Our team of experienced consultants help entrepreneurs in the Electronic Manufacturing segment to avail benefits of the newly launched Electronic Manufacturing Clusters Scheme, launched as part of the Make in India initiative by the Government of India. We offer assistance especially to the SMEs in terms of paperwork, applications, compliances and compiling detailed project reports as per government norms to facilitate them to avail the new schemes as early and as easily as possible.   Consulting Services for EMC  The objective of the Electronic Manufacturing Cluster (EMC) Scheme is to promote the development of EMCs with world class infrastructure through financial support & Incentives as announced by the Government of India to promote concept of MAKE IN INDIA. The EMCs developed in notified states would attract domestic and global investments for the growth of the ESDM sector, help development of entrepreneurial ecosystem, drive innovation and catalyze the economic growth of the region by increasing employment opportunities and tax revenues. Department of Electronics & Information Technology (DeitY) has issued notification dated October 22, 2012 and Guidelines dated April 15, 2013 for the implementation of EMC Scheme. Our expert team assist the entrepreneur by sharing complete guidelines during the preparation of Detailed Project report and filling of appraisal applications under the appropriate scheme as announced by Govt to promote concept of MAKE IN INDIA Our expert team render consulting services to the entrepreneurs & help in filling of required application by selecting an appropriate EMC as per the nature of proposed product after analysing the scope of optimum benefits.

We are a service provider offering Foreign Trade Matters Consultancy , from New Delhi, India. We have a panel of senior experts who offer assistance in Foreign Trade and work as your consultants in the following areas: Advance Authorization (AA) Duty Free Import Authorization (DFIA) Duty Remission Scheme (Duty Drawback) administrated by Min of Revenue EPCG (Export Promotion Capital Goods) Redemption of Advance Licenses & EPCG Set up of EOU/STPI/EHTP with 3PL services   Foreign Trade Policy 2015-2020 We extend services to arrange following duty free licenses ass defined under FTP 2015-2020. We render consultancy for various Foreign Trade Policy matters like :- Advance Authorization (AA) Duty Free Import Authorization (DFIA) Duty Remission Scheme (Duty Drawback) administrated by Min of Revenue EPCG (Export Promotion Capital Goods) Redemption of Advance Licenses & EPCG Set up of EOU/STPI/EHTP with 3PL services

We are a service provider offering MNRE Consultancy for refund of Excise & Custom Duty, from New Delhi, India. Our team of qualified and experienced advisors ensure that all statutory and compliances are on-line to ensure that ourclients get to avail the maximum refunds on Excise and Custom duties. Filing of timely tax returns, calculations and pay-outs, filing for refunds and documentation, appeals at various appellant levels, liaising with the various tax and statutory boards – all these services fall under our service purview.   Specifications :- Registration under Central Excise. Consultancy on matters related to Central Excise & Customs. Assistance in maintenance of records w.r.t. Central Excise and CENVAT credit Ensuring compliance on Excise and Customs through effective Tax Management and Advisory Services. Preparation and filing of Excise Returns. Getting assessments done. Liaison with Central Excise and Customs authorities. Filing and pleading appeals at various Appellant levels Advice on classification, valuation, duty liability and the cross-credit scheme Structuring of business transactions to maximize tax efficienc

The company has cemented its presence among the leading Animal Quarantine Certification Service Providers based in Delhi, India. We are backed by a team of qualifiers who work as per the provided guidelines and render the best solution to the applicant. Further, we provide complete client-assistance for issuance of Animal Quarantine Certificate / import permit from the authorities as per the nature of livestock. Clients can consider our name for timely and cost effective solutions. Rely on us! More about Animal Quarantine Certification Services Under Section 3A of the Live-stock Importation Act, 1898 (9 of 1898), the Central Government established AQCS Department to issue Quarantine Certification & NOC to import livestock into India. The import of livestock permissible into India under AQCS certification, including - meat and meat products of all kinds including fresh, chilled and frozen meat , tissue or organs of poultry, pig, sheep, goat; egg and egg powder; milk and milk products, bovine, ovine and caprine embryos, ova or semen; and pet food products of animal origin. The import of these products shall be allowed only against a sanitary import permit by AQCS Department as per the procedure laid down in the Schedule.