Operational Guidelines for Freight Subsidy Scheme, 2013

OPERATIONAL GUIDELINES FOR FREIGHT SUBSIDY SCHEME, 2013

GOVERNMENT OF ASSAMOFFICE OF THE COMMISSIONER OF INDUSTRIES & COMMERCE

ASSAM, GUWAHATI-21NO.CI&C(I)FSS.44/2013/186 Dated Guwahati, the 13th August,2013

To,The General ManagerDistrict Industries & Commerce CentreTinsukia, Diobrugarh,Sivasagar, Golaghat,Dhemaji, Nagaon, Sonitpur,Darrang,Karbi Annglong ,Diphu ,N.C.Hills, Dima Hasao, ,Karimganj,Hailakandi,Nalbari, Barpeta,Kokrajhar,Baksa,Dhubri, Udalguri, Morigaon,Goalpara,Bongaigaon, Chirang. Kamrup, Jorhat,Silchar

Sub: Freight Subsidy Scheme (FSS)-2013-Registration procedure and notification of State Level Committee under the Scheme thereof.

Ref: 1)This office letter No.CI&C(I)FSS.44.2013/78, dtd. 4th March, 2013.

Sir,With reference to the above mentioned subject, I am directed to enclose herewith the

Registration procedures including arrangement for scrutinizing the claims for Freight Subsidy

Scheme, 2013 which are approved by the Govt. vide letter No.CI.72/2013/Pt/50 dtd. 2 nd August,

2013 for your necessary action (copy enclosed).

Enclo:- As stated above

(10 Pages)

Yours faithfully

Sd/-Addl.Director(DIC)

O/o the Commissioner of Industries & CommerceAssam,Guwahati-21.

(COPY)

GOVERNMENT OF ASSAMINDUSTRIES AND COMMERCE DEPARTMENT

BLOCK ‘C’, 2ND FLOORDISPUR::: GUWAHATI-6

No.CI.72/2013/Pt/50 Dated Dispur,the 2nd August,2013.

To : The CommissionerIndustries & Commerce,AssamBamunimaidam,Guwahati-21.

Sub : Freight Subsidy Scheme- 2013 – Registration procedure and notification of State Level Committee under the Scheme thereof.

Ref : Your letter No.CI&C.(I)F.S.S.44/2013/128/4436, dated 17/04/2013.

Sir,In inviting a reference to the letter on the captioned subject, I am directed to convey

the approval for the registration procedures including arrangement for scrutinizing the claims for

subsidy as per draft format enclosed with the proposal.

Enclosures:

As stated --- Nos. of prescribed formats.

Yours faithfully

Sd/- Special Officer,Industries & Commerce Department

GOVERNMENT OF ASSAMOFFICE OF THE GENERAL MANAGER,

DISTRICT INDUSTRIES & COMMERCE CENTRE (Name of the District)

No.DI&CC/District Code/FSS/New/Expansion/Diversification/…………. Dated……………

To,M/s…………………………………………………………………………………………….………………………………………………..

Sub: Registration under Freight Subsidy Scheme, 2013.

Ref: Your application No…………. dtd…………..

Sir,I am to inform you that your unit has been registered as New/Expansion/Diversification

unit in the District Industries & Commerce Centre,…………………….. under the above mentioned

Scheme and allotted the Registration No. DI&CC/District Code/FSS/………….dtd……………………..

This registration no may please be quoted in all correspondence in connection with your

claim under the Freight Subsidy Scheme, 2013.

The following particulars may be noted for your future guidance.

A. FOR NEW UNIT:-

1. EM-I/IEM-Part-A/IL No and Date :-2. Proposed Date of Commencement of Commercial Production:-3. Item(s) of Product:-4. Name of Raw Materials:-5. Registered Capacity as per EM-I/IEM-Part-A/I.L6. Fixed capital Investment

a. Landb. Buildingc. Plant & Machineryd. Other Fixed Assete. Electrical installation

7. Proposed Employment:8. Period of validity of Subsidy:

B. FOR EXISTING UNIT UNDER GOING EXPANSION/DIVERSIFICATION:-

1. EM-II/IEM-PART-B/IL No and Date:2. Date of Commencement of Commercial Production(Before Expansion):-3. TS registration no and Date as per Transport Subsidy Scheme 1971(Before Expansion):-4. Item(s) product:-5. Requirement of Raw Materials:-

6. Assessed Capacity on single shift basis(item wise)/ Annum:-7. Freight Subsidy Registration no and date (proposed expansion/ diversification):-8. Date of incorporation of additional investment and additional items/Expansion of existing

item:9. Proposed Date of Commencement of Commercial Production(After Expansion)10. Additional Article(s) produce and their Registered Capacity or Quantum of existing items

produce after expansion and their Registered Capacity(Quantity and Value) as per EM Part-II/IEM-part-II/IL

11. Percentage Increase in existing Production Capacity after expansion.12. Percentage of Sale Value of proposed Diversification New Article(s) based on Full

Registered Capacity on total turn over of previous year(As per Balance Sheet with Value and Quantity) for Diversified unit:-

13. Period of Validity:-Yours faithfully

General Manager,District Industries & Commerce

Centre_______________________,Assam

Copy to:-1. The Joint Secretary, Ministry of Commerce & Industry, Department of Industrial Policy

& Promotion, Government of India, Udyog Bhawan, New Delhi for favour of kind information.

2. The Commissioner of Industries & Commerce, Assam,Udyog Bhawan, Bamunimaidam,Guwahati-21 for favour of kind information.

General Manager,District Industries & Commerce

Centre_______________________,Assam

APPLICATION FOR REGISTRATION OF EXISTING INDUSTRIAL UNITS (UNDER GOING EXPANSION/DIVERSIFICATION) UNDER FREIGHT SUBSIDY SCHEME 2013(TO BE SUBMITTED

IN DUPLICATE)

SlNO

PARTICULARS

1 NAME & ADDRESS OF THE UNIT2 CONSTITUTION(Proprietarily/Partners/Pvt Ltd

Co/Public Ltd Co/Co-operative society/Joint Sector/State Govt. undertaking/Central Govt. undertaking(COPY OF REGD PARTNERSHIP DEED/M.O.U/BYE LAW ETC to be submitted)

3 NAME & ADDRESS OF THE PROPRIETOR/PARTNERS/DIRECTORS/SECRETARY/MANAGING DIRECTOR etc.

4 EM PART-II NO AND DATE/ IEM PART –B NO AND

DATE/INDUSTRIAL LICENSE NO AND DATE5 DATE OF COMMENCEMENT OF COMMERCIAL

PRODUCTION BEFORE EXPANSION6 TRANSPORT SUBSIDY REGISTRATION NO AND DATE

UNDER TRANSPORT SUBSIDY SCHEME 1971.7 NAME OF RAW MATERIALS AND ANNUAL

REQUIREMENTS BEFORE EXPANSION8 ITEMS OF PRODUCTION AND ANNUAL ASSESSED

CAPACITY BEFORE EXPANSION9 FIXED CAPITAL INVESTMENT Before

Expansion

After Expansion

Percentage of increase capacity

a Land area & investmentb Building Area and investmentc Plant & Machineryd Electrical installation & Internal electrificatione Misc Fixed Assetsf Preliminary and Pre operative Expensesg Total Investmenth Registered Capacity10 EXISTING TURN OVER FROM THE DATE OF

COMMERCIAL PRODUCTION TO ATILL THE DATE OF SUBMISSION OF APPLICATION (YEAR WISE AS PER BALANCE SHEET) QUANTITY AND VALUE OF EACH PRODUCT).

11 INCORPORATION OF ADDITIONAL CAPITAL INVESTMENT AND ITEMS/DIVERSIFIED ARTICLES BEFORE EXPANSION/DIVERSIFICATION IN THE EM PART-II NO ANDDATE/ IEM PART-B NO AND DATE/INDUSTRIAL LICENCE NO AND DATE

12 NAME OF ADDITIONAL RAW MATERIALS( NEW AND OLD) AND THEIR REQUIREMENTS AND QUANTITY AND VALUE PER YEAR AS PER REGISTERED/ASSESSED CAPACITY

13 ADDITIONAL ARTICLES PRODUCE AND THEIR REGISTERED CAPACITY OR QUANTUM OF EXISTING ITEMS PRODUCE AFTER EXPANSION AND THEIR REGISTERED CAPACITY.(QUANTITY AND VALUE)

14 REGISTRATION NO AND DATE UNDER FREIGHT SUBSIDY SCHEME 2013 BEFORE GOING INTO EXPANSION/DIVERSIFICATION

15 EMPLOYEESA NO OF EXISTING EMPLOYEES BEFORE EXPANSIONB NO OF EMPLOYEES AFTER

EXPANSION/DIVERSIFICATIONC IN CREASE IN PERCENTAGE OF INVESTMENT16 INVESTMENTA FIXED CAPITAL INVESTMENT PRIOR TO EXPANSIONB FIXED CAPITAL INVESTMENT AFTER

EXPANSION/DIVERSIFICATIONC INCREASE IN PERCENTAGE OF INVESTMENT17 CAPACITY(IN CASE OF EXPANSION UNIT)A ASSESSED CAPACITY BEFORE EXPANSION ITEM WISE

ON SINGLE SHIFT BASIS.B ANNUAL INSTALLED CAPACITY AFTER EXPANSION

ON SINGLE SHIFT BASIS AS RECORDED IN THE EM-PART-II/IEM-PART-B(REGISTERED CAPACITY/LICENSE)

C INCREASE IN CAPACITY(PERCENTAGE)18 CAPACITY(IN CASE OF DIVERSIFICATION UNIT)A TOTAL TRUN OVER DURING THE PREVIOUS

FINANCIAL YEAR(BEFORE DIVERSIFICATION)B SALE VALUE(PROPOSED FOR A FINANCIAL YEAR AS

PER FULL REGISTERED CAPACITY) OF NEW DIVERSIFIED ARTICLES AFTYER DIVERSIFICATION

C PERCENTAGE OF DEVERSIFIED NEW ARTICLES ON TOTAL TURN OVER OF PREVIOUS YEAR( AS PER BALANCE SHEET WITH VALUE AND QUANTITY)

19 NOC FROM LOCAL BODY/MUNICIPAL CORPORATION/OTHERS(FOR NEW PRODUCTS IF NECESSARY)

20 NOC FROM POLLUTION CONTROL BOARD(FOR NEW ARTICLES IF NECESSARY)

21 VAT REGISTRATION NO AND DATE(Additional items to be included in the registration)

22 CST REGISTRATION NO AND DATE(Additional items to be included in the registration)

23 EXCISE REGISTRATION NO AND DATE(Additional items to be included in the registration)

24 REQUIREMENT OF POWERA BEFORE EXPANSION/DIVERSIFICATIONB AFTER EXPANSION/DIVERSIFICATIONC PERCENTAGE INCREASED25 DATE OF COMMERCIAL PRODUCTIONA BEFORE EXPANSION/DIVERSIFICATIONB TENTATIVE DATE OF COMMENCEMENT OF

COMMERCIAL PRODUCTION AFTER EXPANSION/DIVERSIFICATION

26 WHETHER PROPOSED ITEMS ARE UNDER NEGATIVE LIST OF G.O.I

Signature of the Proprietor/Partner/Director/Authorized Signatory

C E R T I F I C A T E

Certified that I have personally visited the and examined all the relevant papers/documents

in original presented to me and found correct. The existing product/ proposed additional products

do not fall under negative list as per the Freight Subsidy Scheme 2013. The unit has fulfilled the

expansion/ diversification criteria as laid down in Registration clause under Freight Subsidy

Scheme 2013. The unit may be granted registration as expansion/diversification unit under the

Scheme.

Certified that in absence of proper documents/ information in this application against item

no…………………………………………………………… could not be verified properly and Registration under

Freight Subsidy Scheme 2013 may not be granted as expansion/diversification unit.

Recommendation of Enquiry Officer:-

(1) Percentage of additional capital Investment increased on expansion:-(2) Percentage increased of existing product based on registered capacity (proposed) and

Assessed capacity of the existing product.(3) Percentage of sale value (proposed) of diversified articles based on Registered Capacity on

total turnover during the previous financial year as per Balance Sheet (Quantity and Value) of the unit.

Counter Signature of General ManagerDistrict Industries & Commerce Centre Signature:………………………………………..

Name:

Designation:-

(Not below the rank of Functional Manager/Deputy Director)

N.B (1) Substantial Expansion means an increase of at least25% of the registered capacity of the

industrial unit through additional capital investment.

(2) The unit shall get registration prior to the date of Commencement of Commercial

Production before undertaking substantial expansion.

(3) Diversification means production of new article(s) by the industrial unit. The sale value of

the diversified articles should not be less than twenty five percent of the turnovers, during the

previous financial year computed at the full registered capacity of the unit.

(4) Registered Capacity means the capacity registered with Central/ State Govt. as reflected in

the Industrial License/IEM-part-I/EM part-II.

APPLICATION FOR REGISTRATION OF INDUSTRIAL UNIT (NEW UNIT) UNDER FREIGHT SUBSIDY SCHEME 2013(TO BE SUBMITTED IN DUPLICATE)

SlNO

PARTICULARS

1 NAME & ADDRESS OF THE UNIT2 CONSTITUTION(Proprietary/Partners/Pvt Ltd

Co/Public Ltd Co/Co-operative society/Joint Sector/State Govt. undertaking/Central Govt. undertaking(COPY OF REGD PARTNERSHIP DEED/M.O.U/BYE LAW ETC to be submitted)

3 NAME & ADDRESS OF THE PROPRIETOR/PARTNERS/DIRECTORS/SECRETARY/MANAGING DIRECTOR etc. AND THEIR P.A.N NO

4 EM PART-I NO AND DATE/ IEM PART –A NO AND DATE/INDUSTRIAL LICENSE NO AND DATE

5 NAME OF RAW MATERIALS AND ANNUAL REQUIREMENTS (Proposed)

6 ITEMS OF PRODUCTION(Proposed) AND ANNUAL INSTALLED CAPACITY AS PER PROJECT REPORT/EM/IEM ETC

7 FIXED CAPITAL INVESTMENT

A Land area & investmentB Building Area and investmentC Plant & MachineryD Electrical installation & Internal electrificationE Misc Fixed AssetsF Preliminary and Pre operative ExpensesG TOTAL PROJECT COST8 PROPOSED TURN OVER FOR FIRST FIVE YEAR9 NOC FROM LOCAL BODY/MUNICIPAL

CORPORATION/OTHERS 10 NOC FROM POLLUTION CONTROL BOARD( if

applicable)11 VAT REGISTRATION NO AND DATE12 CST REGISTRATION NO AND DATE13 EXCISE REGISTRATION NO AND DATE14 REQUIREMENT OF POWER

15 PROPOSED EMPLOYEES(Manager/Non Managerial)16 TENTATIVE DATE OF COMMENCEMENT OF

COMMERCIAL PRODUCTION17 WHETHER PROPOSED ITEM(S) IS/ ARE UNDER

NEGATIVE LIST OF G.O.I

Signature of the Proprietor/Partner/Director/Authorized Signatory

C E R T I F I C A T E

Certified that I have personally visited proposed location of the unit and examined the

relevant papers/documents in original presented to me and found correct. The proposed products

do not fall under negative list as per the Freight Subsidy Scheme 2013. Registration under Freight

Subsidy 2013 may be granted.

Certified that in absence of proper documents/ information in this application against item

no…………………………………………………………… could not be verified Registration under Freight

Subsidy Scheme 2013 may not be granted .

Signature:

Counter Signature of General ManagerDistrict Industries & Commerce Centre Name:

…………………………………………. Designation:-

(Not below the rank of Functional Manager/Deputy Director)

N.B (1) New Industrial unit means as industrial unit where manufacturing activity has commenced

commercial production on or after the date of publication of the Freight Subsidy Scheme 2013 in

the official Gazette(i.e. 22-01-2013).

(2) The new unit shall get registration prior to the date of Commencement of Commercial

Production.

FORM OF CLAIMING FREIGHT SUBSIDY SCHEME, 2013 FOR THE PERIOD FROM………………TO ………….. (NEW/EXPANSION).

1. Name and full address of the Unit :

a) Factory :

b) Office :

2. Registration under the scheme :

3. Approved Capacity(MSME or CI&C, Assam :4. (i) Particulars of raw materials imported :

to Assam from Outside the State during the period (Annexure-I).

a) Quantity :

b) Value :

c) Transportation charges :

d) Actually paid :

5. Details of utilization of import raw materials :And manufacture of Finished Products duringthe period(Annexure-II).

6. Particulars of Finished Products “Exported” :From Assam to places Outside NER/Outside the State but within NER (As per Annexure-III).

a) Quantity :

b) Value :

c) Transportation charges :

d) Actually paid :

I/we solemnly declare that the particulars furnished to the application and in

the annexure here-to are based on original records and are correct to the best of my/our

knowledge.

In case of these particulars being found furnished with the intention of mis-

representation of concealing facts, I/We shall legally liable for all consequences.

Place : Signature of the Applicant

Date :

C E R T I F I C A T E

Certified that particulars furnished in the application and in the annexure there to have

been carefully examined with all relevant records and the particulars have been found to be correct,

I recommended that Freight Subsidy admissible under the scheme of 90% Freight Subsidy may be

granted to the applicant (in case particulars of the application are not found in order the certificate

may be suitably modified).

Place:

Date: Signature

General ManagerDistrict Industries & Commerce Centre

…………………………………………

VERIFICATION REPORT ON FREIGHT SUBSIDY SCHEME,2013 AT DI&CC LEVEL

01 Name & address to the location of the Unit

02 Date of physical verification of DI&CC

03 Date of receipt of application in DI&CC

04 IEM/EM Part.I/II/ SSI Regn. No.& date

`

05 Freight Subsidy Regn. No & Date06 Date of 1st Commercial Production07 Annual Capacity: Assessed08 Period of claim09 PAN number of the Unit10 Capital Investment New/Expansion/

DiversificationBefore expansion/

After expansion/Diversification

Diversificationa) Landb) Buildingc) Plant & Machineryd) Other fixed assetse) Pre-operative expenses

TOTAL Rs. Rs. Rs.11 No.of Employee(s) Permanent :

Casual :12 Name of Bank & Accounts No.13 Sales Tax/AVAT registration No.

a)Sales Tax/VAT paid during the period

Rs.

14 Service Tax registration No.a)Service Tax Paid during the period Rs.

15 CST Regn No.& DateCST Paid during the period Rs.

16

Excise registration No.& datea)Excise paid during the period Rs.b) Quantity cleared by Excise Deptt.

17 Income Tax Registration Certificate No.Income Tax paid during the period Rs.

18 Entry Tax Registration No.a)Entry Tax paid during the period Rs.

19 a)ASEB power Sanctioned loadb) Connected (power) loadc)Unit consumed- ASEBd) D.G set rating, if anye) Hours run by DG Setf) Diesel consumed for DG Setg ) DG consumed (units)h) Total (C+E)i)Electricity Duty paid for DG seti) Production per unit of power consumedk) Capacity utilizationl) Conversion factor

20 The claim was verified by Sri ........................., F.M/PM and recommended by Sri ...........................,GM ...............................

21. Details of Raw Materials(all quantity in Qntl/MT) carried by Railway/ TrucksName of raw material

Particulars. Local Within NER Out side NERO.B

PurchaseTotal

UtilizedClosing Balance

Eligible Quantity: Raw material -2 Particulars. Local Within NER Out side NER

O.B

PurchaseTotalUtilizedClosing Balance

Eligible Quantity:

Raw material -3 Particulars. Local Within NER Out side NERO.B

PurchaseTotalUtilizedClosing Balance

Raw Material Eligible quantity Eligible Freight 90% Freight Subsidy

22. Details of Finished Products (in quintals)(Exported by Railway/ Trucks)Name of Finished Products

Opening balance

Production Total Sales/despatch Closing BalanceIn Assam Out Side

AssamOut Side, NER

23. Registered capacity of the unit: per annum. Name of the Product(s)

Licensed capacity for New Unit

Expansion UnitLicense capacity before expansion/Diversification

License capacityAfter expansion

Increase in PC(%) of

registered capacity

(1) (2) (3) (4)

24.Address of concerned Sales Tax/Income Tax/Custom and Central Excise office (with Registration Nos /PAN).:-

Sales Tax Office Income Tax Office Custom & C.E. Office

25 Balance sheet for last financial year (Whether submitted)

26 Sales Turn over during claim period

27.Whether relevant documents/ registers for the claim period relating to the following are checked properly and found in order :-

Description Comment(a) Purchase of Raw Materials(b) Utilization of Raw Materials(c) Transportation of Raw materials (d) Transportation of finished goods(e) Production of finished goods(f) Central Excise Duty paid and Qnty. cleared (if applicable)(g) Employment. ( Nos)(h) Electrical power consumption/ including DG power.(i) Sale of finished goods(j) Whether all payment made by A/C payee cheques

28. Railway Freight ,Road Distance Certificate, Registration Certificate of vehicle, Road permit etca Whether relevant railway freight certificate submittedb Whether relevant road distance certificate submittedc Road distance from nearest Railway Station to factory

indicating the name of the nearest rly. stationd Road distance from relevant places of neighbouring states of

N.E. Region to the factory. e Whether RCs of vehicles as per Affidavit/Annexure

submittedf Whether Road Permit of Transport Department for vehicles

as per Affidavit/Annexure submitted

g Whether RM/FP quantity transported are within the certified loading capacity of the vehicles

29 Freight Subsidy on R.aw Materials . & Finished P products A For R.M. imported from Outside NER @90%

Eligible Qnty : qntl 90% Eligible Freight Subsidy Rs. B For R.M. imported from Within NER @90%.

Eligible Qty: 90% Eligible Freight Subsidy Rs. C For Finished Product exported to Outside NER @ 90%

Eligible : 90% Eligible Freight Subsidy Rs. D For FP exported to other States of NER @50%

Eligible : NIL qntl 50% Eligible Freight Subsidy Rs. Total entitled amount of TS on RM & FP : = Rs.

30.Certification of the verification officer and GM,DI&CC:

This is a New/Expansion/Diversification unit , we have checked the documents / registers / Challans &

Vouchers pertaining to purchase / utilization of RM, Transportation of RMs and FPs. , Production during the

and Registration Certificate and Roar permit no. of vehicles from Transport Deptt and Road Permit of Sales Tax

Deptt , CST, Service Tax , Entry Tax, Excise Duty etc, VAT, Income Tax , CA Certificate, Balance Sheet , Power

consumption, RC and Road Permit(Transport Deptt). The factory was visited on the date mentioned below and

the factory was found running in the location at Vill:...................P.O...............Dist.................(Assam)

31:.Date of verification : 32. Date of submission of TS application at DI&CC : .................................................... 33 Actual transportation cost incurred for RM during the claim period Rs. 34 Actual transportation cost for F.P exported during the claim period 35 Amount paid for purchases of Raw material Rs. 36. Amount received for Sale of Finished Products : Rs.

Recommended 90%,75% & 50% Freight Subsidy for a total of Rs..................................i) RM..............Rs.............ii) FM..............Rs.............

Signature of the Enquiry Officer

General Manager, District Industries & Commerce Centre