Paripatra Sangraha 2065 (Ammen.)

-sfof{no k|of]hgsf] nflu dfq_
%& cf}+ eG;f/ lbj;sf] pknIodf k|sflzt
kl/kq ;u+ x|
@ )^%
- cB f jl w s_
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ks| f zs
gk] fn ;/sf/
c y{ d Gq f no ,
eG ; f / l j ef u
lqk/' Z] j/, sf7df8f+} .
k|fSsyg
eG;f/df ;Dkfbg x'g] sfo{ eG;f/ ;DjGwL P]g, lgodfjnLdf dfq cfwfl/t geO{
cGo y'k|} P]g lgoddf cfwfl/t x'G5 . t;y{, eG;f/ k|zf;gdf ;+nUg sd{rf/Lx?n] To:tf
;a} P]g, lgod tyf ;f] cGtu{t g]kfn ;/sf/sf ljleGg lgsfox?af6 hf/L ;"rgf, cfb]z
Pj+ kl/kqx?sf] hfgsf/L /fVg' cfjZos x'G5 . To:tf] x'g ;s]df dfq ;]jfu|fxLnfO{ l56f]
5l/tf] ;]jf k|bfg ug{ ;lsg] eO{ /fh:j ;+sngdf klg ;xof]u k'Ug] x'G5 . o;} tYonfO{
dgg\ u/L eG;f/ ljefun] 5l/P/ /x]sf To:tf ;a} kl/kqx?nfO{ Plss[t u/L eG;f/
;DaGwL kl/kqx?sf] ;+ufnf] ækl/kq ;+u|x–@)^%Æ k|sfzgdf NofPsf] 5 . o; kl/kq
;+u|xsf] cWoogn] eG;f/ k|zf;gnfO{ dfq geO{ ;]jfu|fxL, lh1f;' Pj+ g]kfn ;/sf/sf cGo
lgsfonfO{ klg dxTjk"0f{ hfgsf/L k|fKt x'g] ck]Iff u/]sf] 5' .
%& cf}+ cGt/f{li6«o eG;f/ lbj;sf] pknIo kf/]/ k|sflzt ul/Psf] o; kl/kq
;+u|xdf @)^% df3;Dd g]]kfn ;/sf/sf] ljleGg lgsfoaf6 eG;f/ ;DaGwL ePsf kl/kqx?
;d]6\g] k|of; ul/Psf] 5, Tolt x'Fbfx'Fb} klg o;df s'g} dxTjk"0f{ kl/kq ;dfj]z ug{ 5'6]sf]
jf s'g} q'6L ePsf] eP ;Dk"0f{ lh1f;' kf7sx?nfO{ ;f] ljifodf o; ljefunfO{ ;"lrt
ul/lbg klg eG;f/ ljefu ljgd| cg'/f]w ub{5' . To;/L k|fKt ;'emfjsf] sb/ ub}{ cfufdL
;+:s/0fdf plrt ;'emfj ;d]l6g]5g\ .
j:t' juL{s/0f ;DaGwdf o; ljefuaf6 xfn;Dd ePsf kl/kqx?sf] 5'§} k'l:tsf
k|sfzf]Gd'v /x]sf]n] o; kl/kq ;+u|xdf ;f] ljifo ;dfj]z gul/Psf] Joxf]/f klg pNn]v ug{
rfxG5' .
o; kl/kq ;+u|xsf] PsLs/0f, ;Dkfbg tyf k|sfzgdf cxf]/fq v6\g] o; ljefusf]
dx;'n zfvf Pj+ cGo zfvfsf ;a} sd{rf/Lx?nfO{ ljz]if wGoafb lbg rfxG5' .
jf]w/fh lg/f}nf
df3, @)^% dxflgb]{zs
ljifo ;"rL
1. /fh:j, n]vf tyf a]?h" !
2. k|zf;g *
3. j08]8 j]o/ xfp; ^#
4. sfg]{ tyf ;jf/L ;fwg c:yfoL k}7f/L &!
5. pTklQsf] k|df0fkq &#
6. /f;folgs kbfy{ *)
7. lgsf;L k}7f/L lgoGq0f Joj:yf *#
8. ;L=6L=8L= !@#
9. eG;f/ hfFrkf; !@&
10. 8L=cf/=kL !%%
11. cGtMz'Ns !^$
12. dx;'n ;'ljwf tyf 5'6 !^&
13. lgsf;L !&!
14. hL=P;=kL= !&&
15. Oga08 !*#
16. k|tLtkq, 8«fˆ6, 6L=6L=tyf lj=lj=lg !(^
17. cf}ifwL @!^
18. gd"gf k/LIf0f @!(
19. eG;f/ d"NofÍg @@!
20. d"No clej[l4 s/ @#)
21. ;jf/L ;fwg÷;jf/L k|b"if0f @#^
22. pmg k}7f/L ;DaGwdf ljz]if Joj:yf @$#
23. lnnfd ljqmL @$$
24. tYofÍ @$^
25. ;"rgf k|ljlw tyf k'g/fjnf]sg @$(
26. Jofkf/ ;xhLs/0f @%#
27. kl/lzi6–! -jfl0fHo tyf cfk"lt{ dGqfnosf] @)$(.*.!% sf] ;"rgf_ @%^
28. kl/lzi6–@ -lghL u'06f, lem6L ef/L ;DaGwL ;"rgf, @)^%_ @^^
29. kl/lzi6–# -/f;folgs dnsf] cfoft k|lqmof_ @&!
30. kl/lzi6–$ -8L=cf/=kL= cGtu{t k}7f/L x'g] dfnj:t'sf]
dx;'n nufpg] t/Lsf @&#
31. kl/lzi6–% -Tables of the substances under
the 1988 convention @&$
32. kl/lzi6–^ -eG;f/ k|zf;gsf sd{rf/Lx?sf] kf]zfs tyf nf]uf]_ @&^
kl/kq ;+u|x– @)^% sfof{no k|of]hgsf] nflu dfq
!= /fh:j, n]vf tyf a]?h"

kl/kq
;+Vof kl/kqsf] Joxf]/f
1.01 u'8 km/ k]d]G6 n]lvPsf] a}+ssf] r]snfO :jLsf/ ug]{
-eG;f/ ljefusf] k=;+ d=cf} @.)$(.%) r=g+ !$(# ldlt @)$(.*.#_
cy{ dGqfno /fh:j dxfzfvfsf] k=;+ !*% l6=kmf=)$(.%) ^*% ldlt

)$(.*.@$ sf] k|fKt kqfg';f/ eG;f/ dx;'n / laqmLs/sf] e'QmfgL k|fKt ubf{ u'8 km/
k]d]G6 n]lvPsf] a}+ssf] r]snfO eG;f/ tyf s/ sfof{non] :jLsf/ ug]{ egL n]vL
cfPsf]n] ;f] adf]lhd ug{x'g ldlt @)$(.*.#) sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
1.02 cfGtl/s n]vf k/LIf0f Joj:yf nfu" ug]{ jf/]
-)%).%! sf] kl/kq ;+u|x M !% ldlt @)%).!!.!_
cfGtl/s lgoGq0f Joj:yfnfO{{ k|efjsf/L agfpg] ;Gbe{nfO{{ b[li6ut u/L

sfof{nodf lbgx'+ hfFrkf; ul/g] k|1fkgkqx?df pNn]lvt d"NofÍg, b/jGbL /
dx;'nsf ;DaGwdf ;Dej eP ;f]xL lbg geP ef]lnkN6 cfGtl/s hfFr -cfGtl/s
n]vf k/LIf0f_ ug]{ Joj:yf clgjfo{ ?kdf nfu" u/L /fh:j 5'6 x'g glbg cg'/f]w
ul/G5 ;fy} pk/f]Qm Joj:yf gu/L /fh:j 5'6 x'g uPsf] lg/LIf0f ubf{ b]lvPdf
sfof{no k|d'v g} lhDd]jf/ x'g' kg]{ Joxf]/f ;d]t cjutfy{ cg'/f]w 5 .
1.03 ;/sf/L sfof{nox?sf] 8«fˆ6 Jofkfl/s ;fdfg 5'6fpg] sfo{df k|of]u ug{
glbg] jf/]
-eG;f/ ljefu lg/LIf0f zfvfsf] k=;+= )%^.%& lg= r=g+= !%* ldlt @)%^.%.@(_
k|:t't ljifo, cy{ dGqfnosf] kq ;+Vof /f=ljljw !.)%^.%& r=g+= !$@ ldlt
@)%^.$.@& sf] kq;fy k|fKt clVtof/ b'?kof]u cg';Gwfg cfof]usf] ldlt @)%^.#.@@
sf] lg0f{o cg';f/ :jf:Yo ;]jf laefusf] kq;fy aL/uGh eG;f/ sfof{nodf k7fO{Psf
g]kfn /fi6« a}+ssf 8«fˆ6x? ;DalGwt rnfgL kq n'sfO{ eG;f/ sfof{nodf 8«fˆ6nfO{{
gubsf] ?kdf k|of]u u/L Jofkf/Lsf] ;fdfg 5'6fpg] sfo{ ePsf] b]lvPsf]n] eljiodf
g]kfn /fi6« a}+saf6 lvlrPsf] ;/sf/L sfof{nox?sf] 8«fˆ6 gubsf] ?kdf Jofkfl/s
;fdfg 5'6fpg] sfo{df k|of]u ug{ glbg] Joj:yf x'g cfb]zfg';f/ cg'/f]w 5 .
1.04 r]saf6 /sd e'QmfgL lbg] ;DaGwdf–
-dxfn]vf lgoGqs sfof{no sf]if zfvfsf] k=;+=@)%^.%& r=g+= @&* ldlt @)%&.@.!@_
o; sfof{nosf] r=g+= !)% ldlt @)%$.!!.!! / r=g+= !#@ ldlt @)%%.(.@* sf]
kqaf6 r]saf6 /sd e'QmfgL lbg] ;DaGwdf kl/kq ul/Psf]df sltko sfof{nox?n]
;f] kl/kq cg';f/ gu/]sf] Joxf]/f a}+sx?n] ;d]t hfgsf/L u/fpg] u/]sf]n] ;f] cg';f/
s8fOsf ;fy kfngf u/fpg ;DalGwt sf]if tyf n]vf lgoGqs sfof{no dfkm{t lhNnf
l:yt ;Dk"0f{ sfof{nox?df kl/kq x'g] Joj:yfsf] nflu cfb]zfg';f/ cg'/f]w 5 .
-!_ ?= @%,))).— -kRrL; xhf/_ ;Ddsf] e'QmfgL Bearer r]såf/f e'QmfgL ug{
;lsg] . & Co / "A/C Payee" sf] xb 5Ng] lgotn] e'QmfgL ug'{kg]{ s'n /sd
-1_
6'qmf 6'qmf u/L r]s n]Vg gx'g] .
-@_ sd{rf/Lsf] tnj, eQf, b}lgs e|d0f eQf, cf}ifwL pkrf/, pkbfg, ;+lrt ljbfsf]
/sd, hUuf clws/0f jfktsf] d'cfJhf, d:6/ /f]n e'QmfgL jfktsf] /sd
cbfntL sf/jfxLsf] ;Gbe{df /flvPsf] b08 h/Ljfgf / sf]6{ lkm, lhNnf ljsf;
;ldlt, gu/kfnLsf, ufpF ljsf; ;ldltaf6 ljt/0f x'g] h]i7 gful/s, c;xfo,
ljwjf, ckf‹ tfnLd eQfsf] e'QmfgLdf ?= @%,))).– -kRrL; xhf/_ eGbf a9Lsf]
ePdf To:tf] /sdsf] r]ssf] k5fl8kl6 k|of]hg pNn]v u/L vftf ;+rfnsx?åf/f
Endorse e} cfPdf ?= @%,))).– -kRrL; xhf/_ eGbf a9Lsf] r]s klg dfGo
x'g] .
-#_ ?= %),))).– -krf; xhf/_ ;Ddsf] /sd r]såf/f e'QmfgL lbg' kbf{ & CO
hgfpg' kg]{ Joxf]/f sfof{nox?nfO{ hfgsf/L u/fpg] / o;/L & CO hgfO{
cfPdf dfGotf lbg] .
-$_ ?= %),))).– -krf; xhf/_ eGbf dfly hlt;'s} /sdsf] e'QmfgL eP klg æA/C
PayeeÆ r]s dfq dfGo x'g] .
-%_ sfof{nox?n] v–! vftfaf6 v–@ vftfdf / v–@ vftfaf6 v–! vftfdf /sd
6«fG;km/ ug{ /f]s nufpg] / 6«fG;km/ ug'{kg]{ ePdf ;DalGwt sf]if tyf n]vf
lgoGqs sfof{nosf] cg'/f]wdf dfq 6«fG;km/ x'g ;Sg] Joj:yf ug]{ .
1.05 af]nkq ;DaGwL
eG;f/ ljefu, k=;+=s=k|= )%*÷%(, r=g++ !^% ldlt @)%*÷^÷@(÷@_
ef}lts of]hgf tyf lgdf{0f dGqfno sf] k=;+= )%*÷%( r=g+= !)$ ldlt
@)%*÷^÷@# sf] ;fj{hlgs lgdf{0f sfo{sf] af]nkq ;DaGwL kl/kqsf] kmf]6f]slk ! k|lt
o;};fy ;+nUg 5 . ;f] adf]lhd lgdf{0f sfo{ ug'{ u/fpg' x'g cg'/f]w ul/G5 .
;+nUg
ljleGg sfof{nox?n] ;fj{hlgs lgdf{0f sfo{sf] af]nkq cfJxfg ubf{ s'g ju{sf
lgdf{0f Joj;foLsf nflu cfJxfg u/]sf] xf] ju{ v'n]sf] gkfOPsf]n] lgdf{0f Joj;fo
k|j4{g tyf Joj:yfkg sfof{Gjog ;ldltsf] ldlt @)%*÷%÷!% sf] a}7saf6 lgdf{0f
Joj;fo P]g @)%% sf] bkmf ! sf] s, v, u, 3 df tf]lsPsf] xb kl/lw leq /xL dfq
cfJxfg ug]{, u/fpg] Joj:yfsf nflu ;a} dGqfnodf cg'/f]w ;lxt n]vL k7fpg]
lg0f{o ePsf]n] ;f] cg';f/ ug'{, u/fpg' cg'/f]w ul/G5 .
bkmf !!= lgdf{0f Joj;foLx?af6 u/fpg ;lsg] ;fj{hlgs lgdf{0f sfo{ M

;fj{hlgs lgdf{0f sfo{ u/fpFbf Go"gtd\ / clwstd b]xfosf] /sd;Ddsf] sfo{ b]xfo
adf]lhdsf] lgdf{0f Joj;foLaf6 ;~rfng u/fpg ;lsg]5 .
-s_ b'O{ s/f]8 ?k}ofFeGbf a9L hlt;'s} /sdsf] æsÆ ju{sf] lgdf{0f Joj;foLaf6,
-v_ ;f7L nfv ?k}ofb]lv tLg s/f]8 ?k}of;Ddsf] /sdsf] ævÆ ju{sf] lgdf{0f
Joj;foLaf6
-u_ aL; nfv ?k}ofb]lv Ps s/f]8 ?k}of;Ddsf] /sdsf] æuÆ ju{sf] lgdf{0f
Joj;foLaf6
-2_
-3_ tL; nfv ?k}of;Ddsf] /sdsf] æ3Æ ju{sf] lgdf{0f Joj;foLaf6 .

:ki6Ls/0f M o; bkmfsf] k|of]hgsf] nflu æ/sdÆ eGgfn] O{li6d]6 cÍ ;Demg' k5{ .
1.06 w/f}6L ;b/ :ofxf / lkmtf{ ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= dx;'n @)%*.%( r=g+= !&(# ldlt
@)%*.!!.@!_
pk/f]Qm ;DaGwdf lhNnfl:yt s]xL eG;f/ sfof{nox?af6 w/f}6L /sd

;b/:ofxf ;DaGwdf s]xL q'l6 b]lvPsf] / ;f] ;DaGwdf dxfn]vf k/LIfssf] laefuaf6
n]vf k/LIf0f x'Fbf a]?h' ;d]t sfod e} cfPsf]n] cj pk|fGt lgDg cg';f/ ug{x'g
cfb]zfg';f/ cg'/f]w ul/G5 .
!= w/f}6L /fVg'sf] p2]Zo / cjlw k"/f gx'+b} w/f}6L /sd ;b/:ofxf gug]{ .
@= ljleGg /fh:j zLif{sx?df /flvPsf] w/f}6L ;b/:ofxf ubf{ s]xL eG;f/
sfof{nox?n] k"/} /sd eG;f/ dx;'ntkm{ ;b/:ofxf ug]{ u/]sf kfO{Psf] / kl5
lkmtf{ lbg' kg]{ cj:yf kg{ cfp+bf o; laefudf /x]sf] eG;f/ lkmtf{ zLif{ssf]
/sdaf6 lkmtf{ x'g] u/]sf]n] o;/L lkmtf{ lbOPsf] /sd dxfn]vf k/LIfssf]
laefuaf6 n]vf k/LIf0f x'Fbf a]?h' sfod x'g uO{ /x]sf] kl/k|]Ifdf cj pk|fGt
w/f}6Ldf /x]sf] /sd ;b/:ofxf ubf{ clgjfo{ ?kdf tt\ tt\ /fh:j zLif{sx?df g}
;b/:ofxf ug]{ Joj:yf ldnfpg] .
#= eG;f/ lkmtf{sf] nflu ljefudf n]vL k7fO{ ljefuaf6 eG;f/ lkmtf{ ePsf]
hfgsf/L kfPkl5 w/f}6L tkm{ ;b/:ofxf ePsf]df w/f}6L vftfd} lkmtf{ ePsf]
hgfpg] tyf /fh:j tkm{ g} a9L c;"n e} bflvnf ePsf]df ;DalGwt clen]vdf
hgfO{ bf]xf]/f] lkmtf{ l;kmfl/z eO{ gcfpg] Joj:yf ldnfpg] .
1.07 r]s, Kof8, 5fk Pj+ r]s /fO6/ Jojl:yt ug]{ jf/]
-dlGqkl/ifb\ ;lrjfnosf] k=;+= ;=zf= @#(.)%( ldlt @)%(.%.@! sf] kl/kq_
clVtof/ b'?kof]u cg';Gwfg cfof]usf] r=g+= ldlt @)%(.%.!* sf] kqaf6 pQm
cfof]usf] ldlt @)%(.$.#) sf] a}7ssf] lg0f{o ptf/ k7fO{Psf] ;DaGwdf pQm
cfof]uaf6 k|Tofof]lht clwsf/ k|of]u u/L tTsfnLg ljz]if k|x/L laefuaf6 cg';Gwfg
e}/x]sf] /fli6«o lgs'~h tyf jGo hGt' ;+/If0f ljefusf] g]kfn /fi6« a}+s yfkfynLdf
/x]s]f w/f}6L vftfdf /flvPsf] /sd unt tl/sfn] lgsfnL e|i6frf/ u/]sf] eGg]
l;nl;nfdf cfof]usf] ldlt @)%(.#.@$ sf] a}7ssf] lg0f{ofg';f/ pQm cfof]un] g} x]g'{
kg]{ e} pQm cfof]usf] ldlt @)%(.$.#) sf] a}7sdf k]z x'Fbf ul/Psf] lg0f{o g+= & dWo]
b]xfosf] ljifodf o; ;lrjfnoaf6 lgb]{zg ;d]t ug{ cg'/f]w e} cfPsf] x'Fbf ;f]
adf]lhd ug]{ u/fpg] Joj:yfsf nflu cg'/f]w ub{5' .
lg0f{o
æg]kfn ;/sf/, dftxtsf lgsfo tyf ;/sf/L :jfldTjdf /x]sf ;+3 ;+:yf /
cGo ;+3 ;+:yf, ljQLo sf/f]jf/ ug]{ a}+s, ;+:yf, z}lIfs / cGo lgsfox? ;d]tdf
k|of]udf cfpg] 5fk, Kof8, r]sa's ;d]t k6s k6s unt Pj+ sLt]{ sfo{df k|of]u e}
;f]af6 ;/sf/L wg/fzL 7"nf] kl/df0fdf gf]S;fgL x'g] u/]sf] b]lvg cfPsf] x'Fbf g]kfn
-3_
/fHosf laleGg lgsfox?sf] r]s, Kof8 5fKg], 5fk agfpg], r]s /fO6/ a]Rg] ;d]t
sfo{ ug]{ sDkgL, kmd{ 5fkfvfgfx?nfO{ Jojl:yt u/L clgjfo{ ?kdf btf{ ug]{ / pQm
sfo{x? ug]{ k|of]hgsf] nflu ;DalGwt lgsfosf] cfb]z / clwsf/ k|fKt JolQmsf]
kl/ro ;lxt u/]sf] k|To]s sfo{;+u ;DalGwt sfuhft ;'/lIft ?kdf /fVg], /fVg
nufpg] . lgoldt ?kdf btf{ gjLs/0f /x]sfx?;+u dfq sf/f]jf/ ug]{, u/fpg],
gful/stf nufot kmf]6f]slk cfwf/ k|df0fx? k]z x'g] lgsfon] ;f] klg hfFr ug'{kg]{,
g]kfn ;/sf/ jf :jfldTj k|fKt ;+:yf, lgsfosf] dfu kmf/d ;d]taf6 r]s jf cGo
k|df0f r]ssf] gub e'QmfgL lng cfpg]sf] kl/ro :ki6 7]ufgf ;d]t v'nfO{ 7"nf] /sd
ePsf] r]ssf] e'QmfgL ug'{ kbf{ ;DalGwt vftfjfnfnfO{ ;"lrt u/]/ dfq e'QmfgL ug]{,
k|To]s lgsfon] k|j]zåf/df /fv]sf] k|j]z cfuGt's k'l:tsfdf k|j]z ug]{sf] gfd -kl/ro_
sfd, cfP uPsf] ;do clgjfo{ ?kdf n]Vg nufpg] ug{ u/fpg ;j} ;/sf/L :jzfl;t
jf ljQLo / cGo lgsfo ;d]tdf lgb]{zg ug{ ;d]t dlGqkl/ifb\ ;lrjfnonfO{ n]vL
k7fpg] .Æ
1.08 a}+sx?n] eG;f/ sfof{nodf ;fdfg bflvnf e};s]kl5 8«fˆ6 6L=6L= gagfpg]
lgb]{zg jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}= !-v_)%(.^) r=g+= &!& ldlt @)%(.&.%_
k|:t't ljifodf sltko jfl0fHo a}+sx?n] eG;f/ sfof{nodf ;fdfg bflvnf

e};s]kl5 klg 8«fˆ6 l6=l6= agfpg] u/]sf] eGg] a'lemPsf]n] k}7f/L x'g] ;fdfg eG;f/df
bflvnf e};s]kl5 8«fˆ6 l6=l6= gagfpg' x'g txf+af6 ;a} jfl0fHo a}+sx?nfO{ lgb]{zg
ul/lbg n]vL k7fpg] egL g]kfn ;/sf/ dlGq:t/sf] ldlt @)%&.^.# sf] lg0f{ofg';f/
o; laefusf] k=;+= @)%&.%* r=g+= %$^ ldlt @)%*.^.% sf] kqaf6 tfxf+ hfgsf/L
u/fO{ ;lsPsf] 5 . t/ cem} klg s]xL jfl0fHo a}+sx?n] ;fdfg cfOk'lu;s]kl5 o:tf
8«fˆ6 l6=l6= x? klg agfpg] u/]sf] kfOPsf]n] k'gM ;a} jfl0fHo a}+sx?nfO{ ;fdfg
rnfg (Shipment) eO ;s]kl5 o:tf 8«fˆ6 l6=l6= gagfpg cfjZos lgb]{zg lbg x'g
g]kfn ;/sf/ -;lrj :t/_ sf] ldlt @)%(.^.!& sf] lg0f{ofg';f/ cg'/f]w 5 .
1.09 r]saf6 /sd e'Qmfg ug]{ ;DaGwdf
-dxfn]vf lgoGqs sfof{no sf]if zfvfsf] k=;+= )%(.^) -sf]if_ r=g+= !%& ldlt
@)%(.*.^_
pk/f]Qm ljifodf o; sfof{nosf] r=g+= @&* ldlt @)%&.@.!@ sf] kqaf6

sd{rf/Lsf] tna, eQf, b}=e|=e=, cf}ifwL pkrf/, pkbfg, ;+lrt ljbfsf] /sd, hUuf
clwu|x0f afktsf] d'cfJhf, d:6/f]n e'QmfgL afktsf] /sd, cbfntL sf/jfxLsf]
;DaGwdf /flvPsf] b08 hl/jfgf / sf]6{—lkm, lhNnf ljsf; ;ldlt, gu/ kflnsf, ufp+
ljsf; ;ldltaf6 lat/0f x'g] h]i7 gful/s, c;xfo, ljwjf, ckf+u tfnLd eQfsf]
e'QmfgLdf ?= @%,))).— -kRrL; xhf/ ?k}+of_ eGbf a9L ePdf To:tf] /sdsf] r]ssf]
k5fl8k§L k|of]hg pNn]v u/L vftf ;+rfnsx?åf/f Endorse e} cfPdf ?= @%,))).—
eGbf a9Lsf] r]s klg Bearer r]s ;/x e'QmfgL ug{ ;lsg] Joj:yf ePsf]df
k|wfgdGqL sfof{nosf] r=g+= !@*# ldlt @)%(.*.$ sf] kqåf/f cjb]lv ljz]if vr{
jfkt ?= %),))).— -krf; xhf/ ?k}+of_ ;Ddsf] e'QmfgL /sd ;d]t r]ssf] k5fl8
Endorse u/]kl5 Bearer ;/x e'QmfgLsf] Joj:yf x'g n]vL cfPsf] x'Fbf ;f] cg';f/
Bearer ;/x e'QmfgfLsf] Joj:yfsf] nflu n]vL k7fpg] lg0f{o ePsf]n] g]kfn /fi6« a}+s,
-4_
sf7df8f}+ a}+ls‹ sfof{nonfO{ lgb]{zg lbg x'g cg'/f]w 5 .
1.10 d"=c=s=df btf{ ePsf;+u dfq ;]jf k|fKt ug]{
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|=)^).^! r=g+= !)%@ ldlt @)^).&.^_
ljleGg ;/sf/L, cw{;/sf/L, u}/;/sf/L tyf cGo ;Ël7t ;+:yf tyf

sfof{nox?af6 lnOg] 7]Ssf (Contract) tyf k/fdz{ ;]jf (Consultancy Service)
d"=c=s/ (VAT) df btf{ gePsf JolQm tyf ;+:yfaf6 lnO/x]sf] a'lemPsf] / To:tf]
sfo{af6 /fh:j r'xfj6 e} sfg'gsf] dof{bf ;d]t kfngf gePsf] cj:yf l;h{gf
ePsf]n] To:tf] sfo{nfO{ Jojl:yt ug{ ;a} 8fS6/, jlsn, OlGhlgo/ jf k/fdz{bftf
tyf o:t} k]zf tyf Joj;fo ;~rfng ug]{ s'g} JolQm tyf kmd{;+u ;/sf/L
sfof{nox?, ;fj{hlgs ;+:yfgx? tyf u}/ ;/sf/L jf ;Ël7t ;+:yfx?n] 7]Ssf, s/f/
tyf k/fdz{ ;]jf jf o:t} s'g} ;]jf k|flKtsf] nflu ljutsf lgo'Qm ul/;s]sf] eP
To;nfO{ tTsfn} vf/]h u/L d"=c=s/df btf{ gePsf] JolQm jf ;+:yf;+u ;]jf k|flKtsf
nflu ljutsf lgo'Qm u/L ;s]sf] eP To:nfO{ tTsfn} vf/]h u/L d"=c=s/df btf{
ePsf JolQm;+u dfq ;Demf}tf x'g jf sfddf nufpg] Joj:yf x'g ldlt @)^).%.!(
sf] lg0f{ofg';f/ cg'/f]w 5 egL cfGtl/s /fh:j ljefu -s/bftf ;]jf zfvf_ sf] k=;+=
)%(.^) r=g+= ** ldlt @)^).^.( sf] kqaf6 n]vLcfP jdf]lhd ug{x'g cfb]zfg';f/
cg'/f]w ul/G5 .
1.11 j]?h' km5\of}{6 ;DjGwdf
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^#.^$ r=g++=@&^* ldlt
@)^$÷@÷@)_
o; cfly{s jif{df cf=j= @)^!.^@ ;Ddsf] s"n j]?h' c+s dWo] $) k|ltzt j]?h'
km5\of}{6 ug]{ nIo tf]lsPsf]df nIo cg';f/sf] k|ut Hofb} Go"g 5 . dxfn]vf k/LIfssf]
sfof{nojf6 o; cf=j= sf] h]i7 d;fGt;Dd dfq j]?h' ;+=k= ug]{ eGg] hfgsf/L k|fKt
x'g cfPsf]n] ;Gbe{df j]?h' km5\of}{6 sfo{nfO{ sfof{no k|d'v :jo+jf6 tbf?stf
ckgfpg' e} $) k|ltztsf] nIo k'¥ofpg' x'g lgb]{zg u/]sf] 5' . sfof{nodf Psftk{m
j]?h' /sd sfod} /xg] csf]{tk{m ;f]xL k}7f/Lstf{sf] ;fdfg hfFrkf; u/L j]?h'
km5\of}{6sf] k|ult gb]lvg] / ;b}j j]?h' km5\of}{6 geO{ j]?h' nut oyfjt /xL /xg]
ePsfn] sfof{nojf6 lgDg k|lqmof ckgfO{ j]?h' km5\of}{6 ug'{ u/fpg' x'g cfb]zfg';f/
cg'/f]w ub{5' .
1. j]?h' sfod /x]sf k}7f/Lstf{x?sf] c;'n pk/ x'g egL cf}NofPsf j]?h'x? c;'n
kZrft dfq ;fdfg hfFrkf; ug]{ ;f]xL Joxf]/f k}7f/Lstf{nfO{ hfgsf/L lbg],
2. lgoldt ug{ elg cf}NofPsf j]?h'sf xsdf pko'Qm / cfjZos sfuhft÷k|df0f
k]z u/]kl5 dfq dfnj:t' hfFrkf; ug]{,
3. j]?h' sfod /x]sf] t/ k}7f/Lstf{n] xfn sf/f]jf/ gu/]sf] xsdf ;DjlGwt eG;f/
Ph]G6 dfk{mt /sd c;'n pk/ sfuhft÷k|df0f ;+sng ug]{ u/fpg] . ;f] gePsf]
cj:yfdf pQm Ph]G6 dfk{mt ;fdfg hfFrkf; gug]{÷gu/fpg], /
o;/L Ph]G6x?jf6 j]?h' c;'n, k|df0f÷sfuhft h'6fpg] sfo{df ;xof]u geP pQm
Ph]G6x?sf] ljj/0f ;lxt sf/jfxLsf] nflu ljefudf k7fpg] .
-5_
1.12 cfof]hgfsf] ;fdfgsf] nut cBfjlws /fVg] af/]

-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%#.%$ d=cf}=k'=g+=!-v_ r=g+=!##$ ldlt
@)%#.(.!(_
g]kfn /fHodf ljb]zL bft[ ;+:yfsf] cg'bfg ;xof]udf ;~rfng eO{/x]sf] of]hgf,
cfof]hgf / kl/of]hgfx?sf] nflu ;DkGg ;Demf}tf cg';f/ ljb]zaf6 k}7f/L x'g] dx;'n
;'ljwfsf ;fdfgx? / k|rlnt P]g lgod jf g]kfn ;/sf/sf] lg0f{oaf6 eG;f/ dx;'n
5'6 kfO{ cfoft x'g] dfn;fdfgx?sf] nut cBfjlws gePsf] egL dxfn]vf
k/LIfssf] laefuaf6 j]?h' lgsflnPsf] ;Gbe{df To:tf] nut cBfjlws / lgoldt
9+uaf6 /fVg] Joj:yf ug{ klxn] klg txfF hfgsf/L u/fOPsf] Joxf]/f ljlbt}
5.
o; lsl;dsf] nut cBfjlws /fVg g;Sbf dxfn]vf k/LIf0faf6 k|To]s jif{ j]?h'
lg:sg] u/]sf] / dxfn]vf k/LIfssf] k|ltj]bgdf ;d]t ;fn;fn} o:tf] j]?h' cf}NofOg]
u/]sf] x'Fbf o:tf] j]?h' cfOGbf bf]xf]l/g gkfcf];\ egL hfu?s / k|oTgzLn /xg'
clgjfo{ x'g cfPsf] 5 .
ctM g]kfn ;/sf/sf] lg0f{o jf k|rlnt P]g lgodsf cwLg jf g]kfn ;/sf/sf]
lgsfoaf6 ljb]zL bft[ ;+:yf, ldq/fi6« jf cGQ//fli6«o ;+3 ;+:yf jLr ePsf
;Demf}tfsf cwLg /xL k|rlnt eG;f/ dx;'n b/jGbL cg';f/ ltg'{ a'emfpg' kg]{ eG;f/
dx;'n ljqmLs/ cflb /sd s'g} klg glt/L jf cf+lzs ?kn] dfq lt/L a'emfO{ k}7f/L
ePsf dfn;fdfgx?sf] ;DaGwdf To:tf dfn;fdfgsf] d"No, b/jGbL cg';f/ nfUg]
dx;'n, lt/]sf] dx;'n / 5'6 kfPsf] dx;'n cflbsf] /sd :ki6 ?kn] v'Ng] u/L
cBfjlws nutsf] ljj/0f tof/ u/L ug{ nufO{{ /fVg] Joj:yf clgjfo{ ?kn] ldnfpg'
x'g cfb]zfg';f/ cg'/f]w u/]sf] 5' .
o:tf] nut o; cfly{s jif{ @)%#.%$ sf] k|f/Deb]lv g} cBfjlws u/L ;'ljwf
pkef]u ug]{ lgsfout ?kdf /fVg ;lsP;Dd /fVg nufO{{ dfl;s ljj/0fsf] ?kdf
tof/ u/L ljefudf k7fpg] ug{x'g / ut ljut jif{x?sf] o:tf] nut klg cBfjlws
u/L ldnfO{{ /fVg] Joj:yf ug{x'g ;d]t cg'/f]w u/]sf] 5' .
dfly pNn]v ePsf] cltl/Qm ljefuLo cfb]zaf6 nut /fvL dfn;fdfg hfFrkf;
ug{ ePsf] lgb]{zgsf] cfwf/df 5fl8Psf ;fdfgx?sf] ;DaGwdf klg pk/f]Qm adf]lhd
cBfjlws ?kdf ljj/0f v'nfO{{ nut /fVg] ug'{ u/fpg' x'g klg cg'/f]w ub{5' .
1.13 /fh:j ;+sngdf POS d]lzg k|of]u ug]{ jf/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^$.^% lg= r=g++=$$) ldlt @)^%÷#÷@@_
To; ljefusf] k=;+= ;'=k|=lj= !@.@^.)^%–##& ldlt @)^%.#.!@ sf] kq k|fKt

eof]. g]kfn ;/sf/sf] /fh:j ;+sgndf Debit/Credit Card k|of]u ug]{ l;nl;nfdf
lgDg l;4fGtsf] clwgdf /xL Debit/Credit Card e'QmfgLnfO{ :jLsfo{ dfGg] /
tT;DjGwL Joj:yf ug{ jfl0fHo j}Íx?nfO{ cfu|x ug]{ egL ldlt @)^%.#.!% df
dGqL:t/Lo lg0f{o ePsf] Joxf]/f cg'/f]w ub{5' .
Debit/Credit Card k|of]u u/L cf=j= @)^%.^^ b]lv /fh:j ltg{ ;Sg] Joj:yf
-6_
ug]{ .
k/LIf0fsf] ?kdf cf=/f=sf= x? ;a} / eG;f/ sfof{nox?df lq=lj= eG;f/ sfof{no
tyf jL/uGh, lj/f6gu/ / e+}/xjf eG;f/ sfof{nodf nfu" ug]{ .
Debit/Credit Card k|of]u ubf{ nfUg] sldzg Card holder n] g} Joxf]g'{ kg]{ .
sldzg z'Ns ;s];Dd k|ltztdf g/fvL k|lt sf/f]jf/ lglZrt b/ sfod ug'{kg]{ .
k|of]u ubf{ ckgfpg' kg]{ sfo{ljlw ;DjGwL ;DjlGwt j}sx?sf] ;xeflutfdf z'?df
pk/f]Qm sfof{nosf sd{rf/Lx?nfO{ tflnd lbg /fh:j k|zf;g tflnd s]Gb|nfO{
lgb]{zg lbg] / qmdzM cGo sfof{nosf] sd{rf/Lx?nfO{ tflnd lbg] Joj:yf ug]{ .
o; ;DjGwL cg'udg, ;'kl/j]If0f / lgoGq0f /sdsf] Reconcile dGqfnosf] ;"rgf
k|ljlw zfvfn] /fi6« j}Í;+u ;dGjog u/L ug]{ .
1.14 k|tLtkq w/f}6Ldf r]s e'QmfgL jf/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^$.^% lg= r=g++=$#% ldlt @)^%÷#÷@@_
jfl0fHo ljefux?n] ;DalGwt cfoftstf{;+u k|tLtkq w/f}6L jfkt lnPsf] /sd

;DjlGwt eG;f/ sfof{nosf] gfddf r]s hf/L x'g] / ;f] r]s /sd eG;f/ dx;'n
j'emfpg ;d]t pkof]u ug{ ;lsg] Joj:yf /x]sf] txfFnfO{ ljlbt} 5 . xfn s]xL
;dob]lv jfl0fHo j}Íx?jf6 vf; u/L lqe'jg ljdfg:yn eG;f/ sfof{nosf] gfddf
hf/L ePsf r]sx? ljljw sf/0fjz vf; u/L xfd|f] j}ls+u sfof{no, yfkfynLjf6 lkmtf{
:jLsf/ ug{ OGsf/ ul/Psf] eGg] hfgsf/L k|fKt ePkl5 o; ljifodf xfd|f] j}lsË
sfof{no nufot ;a} jfl0fHo j}sx?sf k|ltlglwx? ;d]tsf] 5nkmnjf6 w/f}6L r]s
;DjGwL Joj:yfdf cfjZos ;'wf/ u/L ljBdfg O=k|f= kl/kq ;+Vof #*! sf s]xL
bkmfx?df kl/jt{g u/L eG;f/ sfof{nox?sf gfddf hf/L x'g] To:tf r]sx?sf] e'QmfgL
;'/lIft x'g] Joj:yf eO{ ;s]sf] 5 . ctM jfl0fHo j}sx?jf6 k|tLtkq ;DaGwL ljj/0f
;d]t pNn]v u/L eG;f/ sfof{nox?sf] gfddf hf/L x'g] To:tf r]sx? ;DalGwt ;a}
eG;f/ sfof{nox?n] :jLsf/ ug]{ Joj:yf x'g lgb]{zfg';f/ cg'/f]w ub{5' .
-7_
@= k|zf;g
2.01 g]kfn ;/sf/sf] tkm{af6 bfo/ x'g] d'2f af/]
-eG;f/ ljefud'2f zfvfsf] k=;+=d'=@@ s @)$*.$( r=g+=%^ ldlt @)$*.!).#_
pk/f]Qm ljifodf g]kfn cl3/fHosf] ;+ljwfg @)$& sf] wf/f !!)-@_ n] s'g}
cbfnt jf Goflos clwsf/L ;dIf g]kfn ;/sf/sf] tkm{af6 d'2f rnfpg] jf grnfpg]
eGg] s'/fsf] clGtd lg0f{o ug]{ clwsf/ dxfGofoflwjQmfnfO{ x'g]5 eGg] pNn]v ePsf]df
;/sf/L jlsnsf] /fo lng] sfd eG;f/ sfof{nx?sf] sfo{ k|s[lt x]bf{ Jofjxfl/s
sl7gfO{ kg{ hfg] dx;"; u/L o; ;DaGwdf dxfGofoflwjQmfsf] sfof{nosf] /fosf]
nflu cg'/f]w u/L k7fPsf]df pQm sfof{noaf6 æeG;f/ clws[tn] ug]{ sfdsf] k|s[lt
x]bf{ cbfnt jf Goflos clwsf/L ;dIf k]z x'g] d'2f em}+ b'O} kIf gePsf] ;fy} b'O{
kIfsf] jLr d'v gldn]sf] s'/fdf OG;fkm 7x/ ug{ gfln;, ph'/L, lkm/fbkq jf cleof]u
kq bfo/ u/L d'2fsf] ?kdf sf/jfxL rnfOPsf] geO{ P]gsf] jlv{nfk sfd ug]{ JolQmx?
dfly 7f8f] sf/jfxL u/L ;hfo, cfb]z -lg0f{o_ ;d]t ug]{ k|zf;sLo clws[tn] ug]{
sf/jfxL g]kfn ;/sf/ jfbL eO{ rNg] h:tf] d'2fsf] ?kdf geO{ k|zf;sLo clws[tn]
ug]{ b}lgs sfo{ ;~rfng -ROUTINE WORK_ dfq xf]Æ eGg] ;d]t cfwf/df ;+ljwfgsf]
wf/f !!)-@_ cg';f/sf] dxfGofoflwjQmfsf] /fo cfjZos gePsf] eGg] /fo k|fKt x'g
cfPsf] x'Fbf cj ul/g] d'2f ;DaGwL sfd sf/jfxL tyf lg0f{o ;d]tdf lgDgfg';f/
k|lqmof ckgfO{ sfo{ ;~rfng ug'{ u/fpg' x'g ;"lrt ul/G5 .
!= sf/jfxL ubf{ d'2f gegL jfbL k|ltjfbL cflb pNn]v gug]{ / u/]sf] lg0f{o jf
cfb]zdf eG;f/ P]gdf ePsf] zAbsf] k|of]u u/L lg0f{o -cfb]z_ egL n]Vg] .
@= xfn;Dd k|ltj]bg egL d'2fsf] nflu cleof]u kq ;/x ln+b} cfPsf]df cjb]lv
ph'/L egL lng] ug]{ . c? lgsfoaf6 cfPsf]df ;d]t k|ltj]bg elgP klg
cleof]ukq h:t} gu/L ph'/L jf cfj]bgsf] ?kdf lnO{ sf/jfxL ug]{ .
#= ph'/LjfnfnfO{ jf cleo'Qm ;d]tnfO{ ;"rgf lb+bf / c? sfof{nox?;+u cfb]z jf
lg0f{o ;DaGwL s'/fsf af/]df kqfrf/ ubf{ klg jfbL k|ltjfbL, km};nf cfbLsf]
;§f cfj]bg, ph'/L, lg0f{o, cfb]z jdf]lhd h:tf zAbx? g} k|of]u ug]{ .
$= hf] h;;+u h] a'‰g' kg]{5 a'lem;s]kl5 tTsfn} lg0f{o -cfb]z_ ug]{ . tf/]v lbg]
h:tf nfdf k|lqmofx? gckgfpg] . yk s'/f a'‰g' gkg]{df tTsfn} lg0f{o ug]{ .
2.02 k|i6 j'lemg] u/L b:tvt ug]{ jf/]
-eG;f/ ljefu s=k|=zfvfsf] k=;+=@)%$.%% s=k|= !#@* ldlt @)%$.&.!!_
;/sf/L sfof{nox?af6 ljleGg ljifox?sf ;DaGwdf kqfrf/ x'Fbf kqdf b:tvt

ug]{ clwsf/Lsf] of t a'lemg] u/L b:tvt ug'{kg]{ cyjf b:tvtsf] tn :ki6;+u gfd
/ kb pNn]v ug'{ u/fpg' x'g lg0f{ofg';f/ cg'/f]w ub{5' egL dlGqkl/ifb\ ;lrjfnosf]
kq;+Vof ;=zf= #@@÷ @)%$ ldlt @)%$.&.$ sf] kqaf6 n]lvcfPsf]n] ;f] adf]lhd
ug'{ u/fpg' x'g lgb]{zfg';f/ cg'/f]w ub{5' egL cy{ dGqfnosf] ldlt @)%$.&.& sf]
kqaf6 n]lvcfPsf] x'Fbf To; sfof{no / dftxtsf sfof{noaf6 pk/f]Qmfg';f/ ug'{
u/fpg' x'g cg'/f]w ub{5' .
-8_
2.03 eG;f/ sfof{noaf6 x'g] lgsf;L, k}7f/L, /fh:j nIo, c;"nL / d"No ;DaGwL
ljj/0f k|To]s dlxgfsf] & ut] leq laefudf k7fO{ ;Sg' kg]{ jf/]
-eG;f/ ljefu lg/LIf0f tyf cg'udg zfvfsf] k=;+=!÷@)%$.%% r=g+=^% ldlt
@)%$.&.@)_
pko'{Qm ;DaGwdf eG;f/ sfof{noaf6 x'g] lgsf;L, k}7f/L, /fh:j nIo, c;"nL /
d"No ;DaGwL ljj/0f k|To]s dlxgfsf] & -;ft_ ut]leq laefudf k7fO{ ;Sg' kg]{ Joxf]/f
txfF cjut g} 5 . tyflk sltko eG;f/ sfof{nox?sf] dfl;s sfo{ k|ult ljj/0f
lgoldt ?kdf k|fKt gPsf]n] pQm ;doleq dfl;s sfo{ k|ult k7fO{ lbg' x'g
lgb]{zfg';f/ cg'/f]w ub{5' .
2.04 sfof{no k|d'v lhNnfdf /xg] Joj:yf ldnfpg]
-eG;f/ ljefu k+=;+= s=k| )%$.%% r=g+= !%#( ldlt @)%$.*.!(_
ljleGg dGqfno cGQu{tsf lhNnfl:yt sfof{nox?sf k|d'vx?sf] lhNnfdf

pkl:ylt Go"g /x]sf], s'g} s'g} sfof{nodf k|d'vx? @÷# dlxgf;Dd klg lhNnf jflx/
/xg] u/]sf] tyf dGqfno÷laefu÷lgb]{zgfno tyf u}/ ;/sf/L ;+:yfx?af6 cfof]hgf
x'g] ;ef, uf]i7L, tfnLd sfo{qmddf ;xefuL x'g lhNnf 5f]8L uPkl5 dGqfno, laefu,
lgb]{zgfnoaf6 yk sfh ;dy{g jf ljbf :jLs[lt u/fO{ j:g] u/]af6 klg lhNnfdf
sfof{no k|d'vx?sf] Go"g pkl:ylt x'g] u/]sf] kfOPsf] Joxf]/f u[x dGqfnoaf6 hfgsf/L
k|fKt ePsf] / o;af6 ljsf; sfo{ nufot hgdfg;df ;d]t gsf/fTds k|efj kg{
;Sg] k|jn ;Defjgf /xg] x'Fbf lg=;]=lg= @)%) sf] lgod !^@ sf] Joj:yf cg';f/
;/sf/L sfhdf vl6Psf] jf ljbfdf /x]sf] cj:yfdf jfx]s s'g} klg lghfdtL
sd{rf/Ln] ljbf lbg] clwsf/Lsf] O{hfht j]u/ cfˆgf] sfof{no /x]sf] lhNnf jf Onfsf
5f]8L cGoq hfg gx'g] sfg'gL k|fjwfg k|lt Wofgfsif{0f u/fpFb} lhNnfl:yt cfˆgf]
dGqfno cGQu{tsf sfof{nox?sf k|d'vx?nfO{{ ;f] lgod jdf]lhd k"j{ :jLs[lt k|fKt
u/]/ dfq lhNnf 5f8\g] Joj:yf ldnfpg, clt cfjZos gk/L sfh jf ljbf :jLs[t
gug{ / ljleGg lgsfox?af6 cfof]hgf ul/g] ;ef, uf]i7L, tfnLd sfo{qmd cflb
;~rfng ubf{ ;se/ ;Dj4 lgsfox?;+u ;dGjo u/L ;dosf] jrt / ;b'kof]u x'g]
u/L Joj:yf ldnfpg' x'g ;d]t lgb]{zfg';f/ cg'/f]w ub{5' . sfof{no k|d'vn] ;f]
jdf]lhd lhNnf jflx/ hfg] hfgsf/L ;DalGwt lhNnf k|zf;g sfof{nonfO{{ lbg]
Joj:yf ldnfpg' x'g ;d]t cg'/f]w ub{5' egL dlGqkl/ifb\ ;lrjfno -;dGjo zfvf_
sf] kq;+Vof k=zf=#(#.)%$ ldlt )%$.*.( sf] kqaf6 n]lvcfPsf]n] ;f] cg';f/ ug{
u/fpg' x'g cfb]zfg';f/ cg'/f]w ul/G5 egL cy{ dGqfno, sd{rf/L k|zf;g zfvfsf]
k=;+= !$.@)%$.%% r=g+=!)(! ldlt @)%$.*.!& sf] kqaf6 n]lvcfPsf] x'Fbf ;f]
cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ub{5' .
2.05 z}lIfs of]Uotf ;DaGwdf
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|= )%$.%% r=g+= @!^* ldlt @)%%.!.!%_
/fhkq cg+lst l/Qm kbx?df a9'jfåf/f k"lt{ ubf{ z}lIfs of]Utf jfkt a9'jf x'g]
kbsf]nflu tf]lsPsf] z}lIfs of]Uotf cfjZos kg]{ xf] jf xfn axfn /x]sf] kbsf]nflu
tf]lsPsf] z}lIfs of]Uotf eP k'Ug] xf] < ;fy} z}lIfs of]Utfsf] c+s u0fgf ug{ låljwf
k/]sf] eGg] ;DaGwdf o; cfof]uaf6 ldlt @)%$.!@.!# df b]xfo jdf]lhd lg0f{o ePsf]
x'Fbf lg0f{ofg';f/ cg'/f]w ul/G5, egL nf]s;]jf cfof]usf] k=;+=lg=gL= #( sf=/f=k_
-9_
!!%.)%$ ldlt @)%$.!@.@^ r=g+= @!^-^##@)_ sf] kqaf6 cg'/f]w eO{ cfPsf]n] ;f]
jdf]lhd ug{ u/fpg cfb]zfg';f/ cg'/f]w 5 .
cfof]usf] lg0f{o M
/fhkq cg+lst kbx?df sfo{ Ifdtfsf] d"NofÍgåf/f a9'jf ubf{ z}lIfs of]Uotf
jfktsf] c+sdf xfn axfn /x]sf] kbdf cyf{t\ j9'jf x'g] kb eGbf Ps tx d'lgsf] kbdf
;]jf k|j]z ug{ tf]lsPsf] z}lIfs of]UotfnfO{ Go"gtd z}lIfs of]Uotf jfkt / ;f]eGbf
Ps tx dflysf] z}lIfs of]UotfnfO{ cltl/Qm z}lIfs of]Uotf jfktsf] c+s lbg] egL
;fdfGo k|zf;g dGqfno a9'jf zfvf k=;+= a9'jf @)%$.%% r=g+= @*& ldlt
@)%%.!.)* sf] kqaf6 n]vL cfPsf]n] ;f]xL cg';f/ ug{ u/fpg' x'g cg'/f]w 5 egL
cy{ dGqfnosf] k=;+= s=k|= !$.)%$.%% r=g+= !%!^ ldlt @)%%.!.!$ sf] kqåf/f
n]lvcfPsf] x'Fbf pk/f]Qm cg';f/ ug{ u/fpg x'g cfb]zfg';f/ cg'/f]w ul/G5 .
2.06 3/ ljbf jf/]
-eG;f/ ljefu, s=k|=zfvfsf] k=;+= s=k|*.)%^.%& r=g+= (## ldlt @)%^.!).@$_
pko'{Qm ljifodf lghfdlt ;]jf lgodfjnL @)%) df @)%^.$.@& b]lv nfu" x'g]
u/L bf];|f] ;+zf]wg eO{ ;fljsdf !%) lbg;Dd dfq 3/ ljbf ;+lrt x'g] Joj:yfsf] ;§f
!*) lbg 3/ ljbf ;+lrt x'g] Joj:yf ePsf] ;Gbe{df @)%% r}q d;fGt;Dd !%) lbg
3/ ljbf ;+lrt e};s]sf sd{rf/Lsf] @)%^.!.! b]lv @)%^.$.@^ ;Ddsf] jLrsf]
cjlwsf] 3/ ljbf u0fgf ug]{ ;DaGwdf sf/jfxL x'Fbf ;+zf]lwt lgodfjnL k|f/De ePsf
ldltaf6 nfu" x'g] b]lv+bf s'g} lghfdtL sd{rf/Lsf] 3/ ljbf ldlt @)%^.$.@& eGbf
cl3 !%) lbg eGbf a9L ;+lrt gx'g] x'Fbf ;]jf/t lghfdtL sd{rf/Lsf] 3/ ljbf
@)%^.$.@^ ;Dd !%) lbgdfq ;+lrt x'g] / ;+zf]lwt lgod k|f/De ePsf] ldlt
@)%^.$.@& b]lv lgod %& sf] pk lgod -!_ jdf]lhd sfd u/]sf] jfx| lbgsf] Ps
lbgsf] b/sf] lx;fjn] x'g cfpg] 3/ ljbf dfq yk ;+lrt x'g] Joxf]/f ldlt @)%^.!).%
sf] lg0f{ofg';f/ cg'/f]w ul/G5 egL >L ;fdfGo k|zf;g dGqfnosf] k=;+= @-lgod_
!).)%^.%& ldlt @)%^.!).& sf] kqaf6 n]lvcfPsf] x'Fbf ;f]xL jdf]lhd ug'{ u/fpg' x'g
cg'/f]w ub{5' egL cy{ dGqfno sd{rf/L k|zf;g zfvfsf] k=;+= s=k|= !^-
ljljw_.)%^.%& r=g+= &^& ldlt @)%^.!).!* sf] kqaf6 n]vL cfPsf] x'Fbf ;f]xL
cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ub{5' .
2.07 ;'zf;g ;DaGwL d+=k= sf] lg0f{o sfof{Gjog ug]{
eG;f/ ljefusd{rf/L k|zf;g zfvfsf] k=;+=s=k|= @)%^.%& r=g+= !%)) ldlt
@)%&.@.!#_
g]kfn ;/sf/ dlGqkl/ifb\sf] ldlt @)%&.!.@( sf] lg0f{o sfof{Gjogsf nflu

n]lvcfPsf] k|wfg dGqLsf] sfof{nosf] r=g+=#@&# ldlt @)%&.@.$ sf] kqsf] 5fofFk|lt
pQm lg0fo sfof{Gjog ug{ u/fpg x'g cfb]zfg';f/ o;};fy ;+nUg /fvL cg'/f]w
ul/Psf] 5 egL cy{ dGqfno /fh:j dxfzfvfsf] k=;+=/f=ljljw @)%^.%& r=g+=!!@(
ldlt @)%&.@.!! sf] kqaf6 n]lvcfPsf] x'Fbf ;f]xL cg';f/ ug{ u/fpg x'g lg0f{osf]
5fofF k|lt o;};fy ;+nUg /fvL k7fOPsf] Joxf]/f cg'/f]w ul/G5 .
;+nUg
g]kfn ;/sf/sf] ljleGg lgsfo / ;Ël7t ;+:yfx?df k|zf;sLo lgoldttf /
-10_
kf/blz{tf sfod ug]{ ;DaGwdf g]kfn ;/sf/ -dlGqkl/ifb\_ sf] ldlt @)%&.!.@( sf]
lg0f{o sfof{Gjogsf nflu cg'/f]w ub{5' .
g]kfn ;/sf/sf] lg0f{osf] Joxf]/f
æb]zdf ;'zf;g sfod ub}{ hfg] k|of]hgsf nflu g]kfn ;/sf/sf ljleGg
lgsfo / g]kfn ;/sf/sf] :jfldTj ePsf ;Ël7t ;+:yfx?df k|zf;sLo lgoldttf /
kf/blz{tf sfod ug]{ qmddf b]xfo adf]lhdsf Joj:yfx? tTsfn sfof{Gjogdf
Nofpg]Æ –
!= g]kfn ;/sf/ / g]kfn ;/sf/sf] :jfldTj ePsf ;Ël7t ;+:yf -;+:yfg,

;ldlt, lgud, kl/ifb\, k|lti7fg, k|fwLs/0f cflb_ df /Ltk"j{s l;h{gf ePsf]
b/jGbLdf lgo'Qm ePsf sd{rf/Lx? afx]s c?nfO{ tTsfn x6fpg] . t/ g]kfn
;/sf/sf] :jfldTj ePsf] ;Ël7t ;+:yfsf] xsdf df};dL -Seasonal_ k|s[ltsf]
sfdsf] nflu Hofnfbf/Ldf lgo'lQm ug'{kg]{ cj:yf k/]df lgo'lQm ug'{k"j{
;~rfns ;ldltaf6 l;kmfl/z k|fKt u/L cf}lrTo ;d]tsf] cfwf/df lglZrt
cjlwsf] nflu ;DalGwt dGqfnoaf6 :jLs[lt lnP/ dfq lgo'Qm ug]{ .
@= g]kfn ;/sf/sf] s'g} Ps lgsfoaf6 csf]{ lgsfodf sfh vl6Psf
sd{rf/LdWo] k|rlnt lgod ljk/Lt x'g] u/L sfh v6fOPsf] / :jLs[t
cjlweGbf j9L sfh a;]sf sd{rf/Lx?nfO{ cfˆgf] kbflwsf/ /x]sf] kbdf
tTsfn lkmtf{ ug]{ .
#= g]kfn ;/sf/ / g]kfn ;/sf/sf] :jfldTj /x]sf] ;Ël7t ;+:yfdf ljleGg
sfdsf] nflu 6]08/ cfJxfg u/]kl5 k|rlnt sfg'g adf]lhd tf]lsPsf]
cjlwleq 6]08/ :jLs[t / c:jLs[t ug]{ sfd ul/;Sg' kg]{ . xfn ljleGg
lgsfodf sfg'g adf]lhd Dofb gf3L sf/jfxL g6'lËPsf 6]08/x? pk/
cfjZos lg0f{o lng] sfd !% lbg leq ug]{ .
$= k|To]s dGqLn] cf–cfˆgf] dGqfnosf] sfd;+u ;DalGwt ljifodf g]kfn
;/sf/sf] gLlt, lg0f{o Pj+ lqmofsnfk / ultljlwx? af/] ;j{;fwf/0f
hgtfnfO{ lgoldt ?kdf hfgsf/L lbg], lbg nufpg] .
%= cglws[t JolQmx?n] ;/sf/L tyf ;Ël7t ;+:yfsf uf8L nufot cGo s'g}
;'ljwfx? ef]lu/x]sf] eP To:tf ;'ljwfx? tTsfn lkmtf{ u/fpg] jf 5f8\g
nufpg] .
^= g]kfn ;/sf/ / g]kfn ;/sf/sf] :jfldTj ePsf] ;Ël7t ;+:yfgsf] lgoGq0fdf
/x]sf ;jf/L ;fwgx?df tf]lsPsf] /+usf] gDj/ Kn]6 sfod e} g;s]sf] eP
tTsfn sfod ug]{, u/fpg] .
&= g]kfn ;/sf/sf clws[t sd{rf/Lx?n] kfl/>lds lnO{ k/fdz{bftf jf
;Nnfxsf/sf] ?kdf sfd ug{ gkfpg] .
*= g]kfn ;/sf/ / g]kfn ;/sf/sf] :jfldTj ePsf] ;Ël7t ;+:yfn] cf–cfˆgf]
lgsfo cGQu{tsf sfof{nox?sf] sfdsf] nflu ;/;fdfg vl/b ubf{
s]Gb|Lo:t/df vl/b gu/L :yfgLo :t/d} u'0f:t/o'Qm ;fdfg ul/b ug]{ .
-11_
(= lwtf], hdfgt cflb sfdsf] nflu 3/, hUuf nufot crn ;DklQsf] oyfy{
d"NofFsg x'g] Joj:yf ldnfpg] .
!)= dlGqkl/ifb\sf ;b:ox?af6 k|Tofof]lht clwsf/df x:tIf]k x'g] u/L tf]s
cfb]z gnufpg] . clVtof/jfnf kbflwsf/Ln] cfkm"df lgxLt clwsf/
adf]lhdsf] lg0f{o ;dod} ug]{ / ;f]sf] hjfkmb]xL k"0f{ ?kdf jxg ug]{ .
!!= g]kfn ;/sf/ / g]kfn ;/sf/sf] :jfldTj ePsf ;Ël7t ;+:yfn] k|fKt ug]{
j}b]lzs ;xof]usf] /sd /fli6«o ah]6df ;dfj]z u/]/ vr{ ug]{ Joj:yf
ldnfpFb} hfg] .
!@= jflif{s cfo–Joosf] n]vfk/LIf0f gu/fpg] g]kfn ;/sf/sf] :jfldTj ePsf]
;Ël7t ;+:yfn] af]g; ljt/0f ug{ gkfpg] .
dfly pNn]v eP adf]lhdsf Joj:yfx?sf] sfof{Gjog ug]{ / ;f]sf] cg'udg
tyf d"NofÍg ;d]t lgoldt ?kdf u/L ;DalGwt dGqfnon] To;sf] k|ltj]bg k|To]s
dlxgfsf] & -;ft_ ut]leq dlGqkl/ifb\ ;lrjfno / k|wfgdGqLsf] sfof{nodf k7fpg]
Joj:yf ug]{ .
2.08 k//fi6« dGqfno dfkm{t dfq kqfrf/ Pj+ ;Dks{ ug'{kg]{ jf/]
-eG;f/ ljefus=k|=zfvfsf] k=;+=s=k|=*.)%^.%& r=g+= !^%( ldlt @)%&.#.!@
pko'{Qm ljifodf ljb]zL /fi6«, cGt/f{li6«o ;+3 ;+:yf Pj+ g]kfnLlgof]ux? tyf
g]kfn ;/sf/sf s'g} klg lgsfo jLr x'g] kqfrf/ Pj+ ;Dks{ ug'{ kbf{ k//fi6« dGqfno
dfkm{t dfq ug'{kg]{ Joxf]/f ;xsf/LHo"nfO{ cjut} 5 . oBlk obfsbf k//fi6« dGqfnosf]
hfgsf/L j]u/ g]kfn ;/sf/sf sltko lgsfoaf6 ljb]zL lgof]u, g]kfnLlgof]u tyf
cGo cGt/f{li6«o Pj+ j}b]lzs lgsfo;+u ;f]em} kqfrf/sf] cfbfg k|bfg x'g] u/]sf]
b]lvPsf] 5 . ;fy} g]kfn ;/sf/sf] k|ltlglwsf] ?kdf /xL ;]ldgf/, uf]i7Ldf lbOg]
jQmJox? ;d]t cfk;df jf+lemg uO{ g]kfn ;/sf/sf] gLlt / b[li6sf]0f g}
lj/f]wfefifk"0f{ ?kdf k|:t't ePsf pbfx/0f klg e]l6G5g\ .
o; ;Gbe{df o; dGqfnoaf6 ljleGg cj;/df -;jeGbf kl5Nnf] cj;/sf] kq
;+=P=cfO.kl/kq.!(#% ldlt @)%^.*.(_ pk/f]Qm k|sf/sf sfo{x? ubf{ k//fi6« dGqfno
dfkm{t ug{ u/fpg txf+sf] ;xof]usf] nflu cg'/f]w u/L k7fO{Psf] Joxf]/f :d/0f
u/fp+b5' .
ctM g]kfn ;/sf/sf] tkm{af6 s'g} klg ljb]zL lgsfo;+u ul/g] kqfrf/,
pRr:t/Lo e|d0f, cfbfg k|bfg Pj+ ;Dks{sf ;DjGwdf ;s];Dd k//fi6« dGqfno
dfkm{t dfq ug]{ u/fpg] sfo{nfO{ lg/Gt/tf lbO{ uDeL/tfsf ;fy cg'z/0f ug'{ jfG5gLo
b]lvPsf] 5 .
;fy} k//fi6« dGqfnosf] hfgsf/L j]u/ g]kfnLlgof]ux?nfO{ k7fO{Psf] ;f]emf]
lgb]{zgsf] xsdf lgof]ux?n] k'gM k//fi6« dGqfnosf] lgsf;f glnO{ sfof{Gjog gug]{
x'Fbf cgfjZos ;do, >d / ;fwg vr{ x'g'sf] cltl/Qm sfof{Gjog k|efjsf/L x'g
g;Sg] tYo :ki6 5 . o;y{ lgDg ljifodf lgDg k|lqmof ckgfpg dftxtsf lgsfonfO{
lgb]{zg lbO{ k//fi6« k|zf;gdf ;xof]u k'¥ofO{ lbg x'g k'gM xflb{s cg'/f]w ub{5' egL
k//fi6« dGqfno ;fdfGo k|zf;g dxfzfvf P=cfO{= )%&.#*%@ ldlt @)%&.@.@) sf]
-12_
kqaf6 n]vL cfPsf]n] ;f]xL cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ub{5' egL
cy{ dGqfno sd{rf/L k|zf;g zfvfsf] k=;+=s=k|=!^.)%^.%& r=g+= !@*& ldlt
@)%&.#.! sf] kqaf6 n]lvcfPsf] x'Fbf hfgsf/Lsf] nflu cfb]zfg';f/ cg'/f]w ub{5' .
!= sfo{ ;Dkfbg lgodfjnLdf pNn]v ePsf ljifodf ;f]xL cg';f/ ug]{ .
@= sf7df8f}+l:yt ljb]zL b"tfjf;÷lgof]ux?;+u / ljb]zl:yt g]kfnL b"tfjf;÷
lgof]ux?df kqfrf/ ubf{ k//fi6« dGqfno dfkm{t ug]{ / cfsl:ds cj:yf k/L
;f]em} kqfrf/ ug{kg]{ cj:yf k/]df ;f]sf] hfgsf/L cljnDj k//fi6« dGqfnonfO{
lbg] .
#= d'n'ssf] k|ltlglwTj u/L cf}krfl/s ?kdf ljb]z e|d0fdf hfg] g]kfnL k|ltlglw
d08nsf] u7g ;DjGwdf k//fi6« dGqfno;+u clgjfo{ ?kdf k/fdz{ ug]{ .
$= ;lrj jf ;f]eGbfdflysf kbflwsf/Lsf] lghL jf cgf}krfl/s e|d0fnfO{ ;'ljwfhgs
jgfpgsf nflu To:tf e|d0f jf/] k//fi6« dGqfnonfO{ clu|d hfgsf/L lbg] .
%= g]kfn ;/sf/sf] tkm{jf6 lbOg] s'g} klg dxTjk"0f{ jQmJo÷efif0f cflbsf] d:of}bf
;s];Dd k//fi6« dGqfnosf] hfgsf/Ldf klg Nofpg] k|rngnfO{ lg/Gt/tf k|bfg
ug]{ .
2.09 kmflhn sd{rf/Lsf] tnj ;DaGwdf
-;f=k|=d+= sd{rf/L sNof0f zfvfsf] k=;+= r=g+= &^! ldlt @)%&.!!.#_
pk/f]Qm ljifodf txf+sf] -eG;f/ ljefu_ k=;+=s=k|= @.)%&.%* r=g+= @^& sf]
;DaGwdf kmflhnsf sd{rf/LnfO{ tnj v'jfpg jfwf kl//x]sf] ;DaGwdf o; k"j{ klg
o; dGqfnoaf6 @)%&.%.@% df kq n]lv;lsPs} 5 . o;} ;Gbe{df pQm kq gk'u]sf]
;Gbe{df k'gM n]lvb}5 . s'g} klg sd{rf/L kmflhndf /xL kmflhn ldnfg x'g g;s]sf]
cj:yfdf ePdf To:tf sd{rf/Lsf] ;Gbe{df g]kfn ;/sf/ -dGqL kl/ifb\_ jf6 ldlt
@)%^.!!.( sf] lg0f{ofg';f/ kmflhn sd{rf/LnfO{ kmflhn b/jGbLdf sfd sfh ug{
v6fpg ;lsg] / To:tf sd{rf/LnfO{ ;f]xL lgsfoaf6 tnj v'jfpg jfwf gkg]{ cy{
dGqfnoaf6 ldlt @)%&.#.@( df lg0f{o ePsf]n] ;f]xL Joxf]/f cfb]zfg';f/ cg'/f]w
ul/G5 .
2.10 cjsf; x'g] cjlweGbf a9L cjlw;Dd sfo{/t /x]sf] tnj eQf
-eG;f/ ljefu, s=k|= zfvf k=;+=s=k|= *÷)%*÷%( r=g+= ## ldlt @)%*.$.#_
pko'{Qm ljifodf æs'g} klg lghfdtL sd{rf/Ln] cjsfz x'g] Dofb ;ls;s]kl5
klg a9L ;do;Dd sfof{nodf sfd u/L tnj eQf vfg] k|a[lQ a9\b} u}/x]sf] x'Fbf o;
ljifodf b]xfo adf]lhdsf] sfof{Gjog ug{ u/fpg x'g ldlt @)%*.#.^ sf] lg0f{ofg';f/
of] kl/kq ul/Psf] Joxf]/f cg'/f]w ul/G5Æ egL ;fdfGo k|zf;g dGqfno, P]g lgod
k/fdz{ zfvfsf] kq ;+Vof & -t=e=_ )%&.%*–!& ldlt @)%*.#.!# sf] kqaf6
n]lvcfPsf] Joxf]/f hfgsf/Lsf] nflu cfb]zfg';f/ cg'/f]w ub{5' egL cy{ dGqfno
sd{rf/L k|zf;g zfvfsf] k=;=s=k|= !^ )%*.%( r=g+= % ldlt @)%*.#.@( sf] kqaf6
n]lvcfPsf] x'Fbf ;f] cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ub{5' .
1. lghfdtL sd{rf/L cfk}mn] JolQmut ljj/0fdf n]vL lbPsf] cfwf/df cjsfz x'g]
ldltsf] hfgsf/L ;DalGwt sd{rf/LnfO{ x'g] / lghfdtL ;]jf lgodfjnLsf] lgod
-13_
!)! adf]lhd cjsfz kfpg] lghfdtL sd{rf/Ln] cjsfz x'g] ldlt eGbf ^ dlxgf
cufj} kmf/d e/L cfk"m jxfn /x]sf] sfof{no dfk{mt lghfdtL lstfjvfgfdf
clgjfo{ ?kn] k7fpg' kg]{ x'Fbf cjsfz x'g] ldlt k5fl8 vfOkfPsf] tnjeQf
;DalGwt sd{rf/Laf6} c;'n pk/ ug]{ .
2. lghfdtL lstfjvfgfn] g} klxn] j}olQms ljj/0f -l;6/f]n_ df pNn]v ePsf] ;]jf
k|j]z ubf{sf] pd]/ kl/jt{g u/L kq lbPsf] / kl5 ;+zf]wg u/]sf] eP ;+zf]wg
ul/;s]kl5 sfod ePsf] ldlt ;Dd vfO kfPsf] tnj eQf lgodfg';f/ clwsf/
k|fKt lgsfoaf6 ldGxf u/L k]G;g / tnjeQf bf]xf]/f] e'QmfgL gx'g] u/L cfjZos
Joj:yf ug{ ;lsg] .
2.11 sd{rf/L ;+s]t gDj/ pNn]v ug]{ ;DaGwdf
-cy{ dGqfno, s=k|= zfvf k=;+=s=k|= !^÷)%*÷%( r=g+= %^ ldlt @)%*.$.!)_
lghfdtL lstfjvfgfdf /x]sf ;Dk"0f{ sd{rf/Lx?sf] JolQmut clen]vnfO{ ljB'tLo

k|ljlwsf] pkof]u u/L clwsf+z JolQmut ljj/0f sDKo'6/Ls/0f ug]{ sfo{ ;dfKt eO{
;s]sf] / af+ls/x]sf] ljj/0f ;d]t lgs6 eljiodf g} sDKo'6/df /fVg] sfo{ k"/f ug]{
nIo lnO{ lg/Gt/ ?kdf sfo{ eO/x]sf] Joxf]/f cg'/f]w 5 . o;/L sd{rf/L clen]vnfO{
sDKo'6/sf] dfWodaf6 cBfjlws ug{ sd{rf/L ;+s]t gDj/nfO{ d'Vo dfWod agfOPsf]n]
sd{rf/Lx?sf] ;?jf, a9'jf, ljbf, cf}ifwf]krf/, pkbfg, lgj[lQe/0f nufotsf ljleGg
ljifodf kqfrf/ ubf{ o; ljefuaf6 l;6/f]n k|dfl0ft u/L k|bfg ul/Psf] sd{rf/L
;+s]t gDj/ clgjfo{ ?kdf pNn]v u/L k7fpg / cGtu{tsf sfof{nox?nfO{ ;d]t
k7fpg nufpg] Joj:yf x'g egL ;fdfGo k|zf;g dGqfno, lghfdtL lstfjvfgfsf]
kq ;+Vof )%*.%( -cf=k|=_# r=g+= $#( ldlt @)%*.$.% af6 n]lvcfPsf] x'Fbf n]vLcfP
adf]lhd ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ul/G5 .
2.12 sd{rf/L Joj:yf af/]
-eG;f/ ljefu, k=;+=s=k|= *÷)%*÷%(, r=g++ $)##, ldlt @)%*÷(÷!*_
pko'{Qm laifo cy{ dGqfno s=k|= zfvfsf] k=;+= !^÷)%*÷%( r=g+= !))( ldlt
@)%*÷(÷% sf] kq;fy k|fKt ;fdfGo k|zf;g dGqfnosf] k=;=s=k|=-!#–*%–%_
)%*÷%( ldlt @)%*÷*÷@% sf] kqsf] 5fofFslk o;};fy ;+nUg 5 . Joxf]/f ;f]xLjf6
cjut ug'{eO{ ;f] ;DaGwdf cfjZos Joj:yf ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w
ub{5' .
;+nUg
b]zsf ljleGg lhNnfx?df sd{rf/Lx?sf] cefj /x]sf], sfof{no k|d'v cg'kl:yt
/xg] u/]s]f, sltko sfof{no k|d'v / sd{rf/Lx? sfhdf sfof{no / lhNnf aflx/ /xg]
u/]sf], tfnLd uf]i7L ;]ldgf/sf gfddf k|d'v tyf clws[tx? nfdf] ;do;Dd sfo{If]q
aflx/ /xg] u/]s]f h:tf s'/fx? If]qLo k|zf;s tyf k|d'v lhNnf clwsf/Lx?af6 a'lemg
cfPsf] 5 . b]z / hgtfk|lt cf–cfˆgf] If]q cg';f/sf] lhDd]jf/L lnPsf dGqfno,
lgsfox?af6 o:tf] cj:yfdf ;j{;fwf/0f hgtfnfO{ pknAw u/fpg' kg]{ / u/fpFb}
cfPsf ;]jf ;'ljwfx?nfO{ cem ;/n / b'tultdf pknAw u/fO{ ;'zf;gsf] k|Tofe'lt
lbg ;/sf/n] tbf?stfk"j{s sfo{jfxL ug'{ clt cfjZos ePsf] s'/fnfO{ :d/0f ub}{
g]kfn ;/sf/sf sfo{Gjog :t/sf If]qLo sfof{no, lhNnf :tl/o sfof{no tyf
cfof]hgfx?sf] sfo{ ;Dkfbg ug{ oyflzw| cfjZos Joj:yf tTsfn} ldnfpg] sfo{sf]
-14_
nflu cg'/f]w 5 egL u[x dGqfnosf] k=;+=!÷%÷)%*÷%( r=g+= ()$, ldlt
@)%*÷(÷!( sf] kqåf/f n]lvcfPsf] x'Fbf ;f]sf] cltl/Qm lgDg s'/fx? ;d]t s8fO{sf
;fy kfngf ug]{ u/fpg] Joj:yf x'g cfb]zfg';f/ cg'/f]w 5 .
tkl;n M
-s_ nfdf] ;dosf] nflu ljbf :jLs[t ug'{ kbf{ pQm :yfgdf ;dfg:t/sf] csf]{ JolQmsf]
Joj:yf u/]/ dfq ljbf :jLs[t ug]{ .
-v_ sfof{no k|d'v h:tf] lhDd]jf/ sd{rf/LnfO{ cGoq sfhdf gv6fpg] / cGosf]
xsdf klg sfof{nosf] sfo{ ;Dkfbgdf c;/ gkg]{ u/L Joj:yf ldnfO{ dfq
v6fpg] .
-u_ ;?jf ePsf] lgsfodf xflh/ x'g ghfg] / gk7fpg] sd{rf/LnfO{ ljefuLo sfjf{xL
ug]{ .
-3_ ;?jf ePsf] sd{rf/LnfO{ kbflwsf/ /x]sf]÷;?jf ePsf] :yfgdf gk7fO{ cGoq
sfhdf gv6fpg] .
-ª_ kb l/Qmsf] sf/0fn] sfo{ /f]lsg] cj:yfdf To:tf] kb a9L ;+Vofdf ePsf] csf]{
sfof{noaf6 ;?jf u/L sfd g/f]lsg] Joj:yf ug]{ .
2.13 ;jf/L ;fwgsf] b'?kof]u /f]Sg] af/]
-eG;f/ ljefu, k=;+=s=k|= !^÷)%*÷%(, r=g++ $@$^, ldlt @)%*÷!)÷%_
pko'{Qm laifodf æ;/sf/L / ;/sf/L :jfldTjdf /x]sf ;+:yfx?sf] ;jf/L ;fwgsf]

b'?kof]u /f]Sgsf lgldQ ;fj{hlgs ljbfsf lbgdf s]Gb|df dGqfnosf ;lrjHo"jf6 /
lhNnfdf k|d'v lhNnf clwsf/Laf6 :jLs[t kf;sf] cfwf/df dfq ;jf/L ;fwgsf] k|of]u
ug]{ Joj:yf ePsf] Joxf]/f cjut} 5 . To;/L kf;sf] cfwf/df ;jf/L ;fwg rnfpg]
cg'dlt ePtf klg kf; lnP kl5 hyfefjL ;jf/L ;fwgsf] k|of]u ePsf] kfO{Psf] 5 .
xfnsf] ;Dj]bgzLn cj:yfdf cft+ssf/Lx?n] ;jf/L ;fwgx?df tf]8kmf]8 ug]{
u/]sf] /0fgLltnfO{ b[li6ut ubf{ c;'/lIft kfls{Ë:yndf ;jf/L ;fwg kfls{Ë ug{ gx'g]
cj:yf /x]sf] 5 . ;fy} ;jf/L ;fwgsf] kf; O:o' ubf{ s'g If]q / s'g k|of]hgsf nflu
O:o" ul/Psf] xf] < kf;df g} pNn]v x'g] Joj:yf ul/g pko'Qm x'g] ePsf]n] tbg'?ksf]
Joj:yf x'g cg'/f]w u/]sf] 5'Æ egL u[x dGqfnosf] k=;+=;'=;= )%*÷%( ldlt
@)%*÷(÷!! df n]vL cfPsf]n] ;f]xL cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w ub{5' egL
cy{ dGqfno sd{rf/L k|zf;g zfvfsf] k=;+= s=k|= !^÷)%*÷%( r=g+= !)(* ldlt
@)%*÷(÷!( df n]lvcfPsf] x'Fbf ;f] cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w
ub{5' .
2.14 ljefuLo ;hfFo ;DaGwdf
-eG;f/ ljefu, s=k|= zfvf k=;+=s=k|= )%*÷%( r=g+= %^&^ ldlt @)%(.!.!!_
pko'{Qm ljifodf ælghfdtL ;]jf P]g @)%( sf] bkmf ^! -!_ -5_ df ljbf :jLs[t
gu/fO{ nuftf/ () lbg;Dd cfˆgf] sfof{nodf cg'kl:yt /xg] lghfdtL sd{rf/LnfO{
eljiodf ;/sf/L ;]jfsf] lglDt cof]Uo g7xl/g] u/L ;]jfaf6 x6fpg ;lsg] k|fjwfg
/x]sf] ePtfklg sltko sfof{nox?n] () lbgeGbf a9L cjlw;Dd cg'kl:yt /x]sf
-15_
sd{rf/LnfO{ ljefuLo ;hfo ug{ tTsfn k|lqmof k|f/De gug]{, k|lqmof k|f/De ul/Psf
kmfonx? klg nfdf] ;do;Dd yGSofP/ /fVg] tyf sd{rf/L cg'kl:yt /x]sf] jiff}+{;Dd
sf/jfxL gu/L ;DalGwt sd{rf/Ln] xflh/ x'g kfpF egL lgj]bg u/]kl5 dfq sf/jfxL
cufl8 a9fpg] k|j[lQ b]lvg cfPsf] 5 .
o;/L nfdf] ;do;Dd cg'kl:yt /xg] sd{rf/LnfO{ ;dod} sf/jfxL gugf{n] gofF
kbk"lt{ ug{ kbx? pknAw gx'g], sd{rf/Lsf] cefjn] ;/sf/L sfdsfh ;'rf? ?kn]
;Dkfbg ug{ sl7gfO{ x'g] tyf ;]jfdf sfo{/t sd{rf/Lx?df klg nfdf] ;do;Dd
cg'kl:yt /x] klg sf/jfxL gx'g] /x]5 eGg] efjgfsf] ljsf; eO{ sd{rf/L k|zf;gk|lt
g} gsf/fTds b[li6sf]0f l;h{gf x'g ;Sg] b]lvG5 . t;y{ o:tf k|j[lQnfO{ tTsfn
lgoGq0f ug{ sd{rf/L k|zf;g ;DaGwL k|:t't ljifodf txf+af6 ;DalGwt ;j} lgsfodf
cfjZos kl/kq eO{ lbPdf tf]lsPsf] cjlweGbf a9L ;do;Dd ljgf ;"rgf cg'kl:yt
/xg] sd{rf/LnfO{ sf/jfxL gug]{ k|j[lQdf ;'wf/ cfpg ;Sg] b]lv+bf tt\ ;DaGwdf
cfjZos Joj:yf x'g cfb]zfg';f/ cg'/f]w ul/Psf] 5 egL nf]s ;]jf cfof]usf]
k=;=r=g+= ##@( ldlt @)%*.!@.* sf] kqaf6 n]lvcfPsf] x'Fbf cj cfOGbf pNn]lvt
Joxf]/fnfO{ ;d]t b[li6ut u/L lg=;]=P]g lgoddf ePsf] sfg'gL Joj:yfnfO{ k|efjsf/L
?kdf sfof{Gjog ug'{sf ;fy} lgDg cg';f/ ug'{ u/fpg' x'g ldlt @)%*.!@.@( sf]
lg0f{ofg';f/ cg'/f]w 5 egL ;fdfGo k|zf;g dGqfno s=k|= zfvfsf] k=;=s=k|= -!#–
*%–!!_ )%*.%( r=g+= %%*$ ldlt @)%*.!@.@& af6 n]vL cfPsf]n] ;f] adf]lhd
sfof{Gjog ug'{ u/fpg x'g cfb]zfg';f/ cg'/f]w 5Æ egL cy{ dGqfno, sd{rf/L k|zf;g
zfvfsf] k=;=s=k|= !^.)%*.%( r=g+= !%)) ldlt @)%(.!.$ sf] kqaf6 n]lvcfPsf]
x'Fbf ;f]xL cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w 5 .
tk;Ln
1. lg=;]=P]g tyf lgoddf ePsf] Joj:yf adf]lhd tbf?stf;fy sf/jfxL ug]{ /
;dod} cfjZos sf/jfxL grnfpg] pk/ lg=;]=P]g lgod adf]lhd sf/jfxL ug]{
u/fpg] Joj:yf ldnfpg] .
2. P]gsf] bkmf ^! -!_ -5_ adf]lhdsf] cj:yfdf uons§L u/L xflh/ u/fpg gldNg]
x'Fbf bkmf %( -v_ -!_ adf]lhd ljefluo ;hfo ug]{ tk{m tTsfn sf/jfxL ug]{ .
3. xfn;Dd s] slt sd{rf/LnfO{ P]gsf] bkmf ^!-!_-5_ sf] s;'/df sf/jfxL rnfOPsf]
5 / ;dodf g} sf/jfxL grnfOPsf] eP lsg To;f] ePsf] xf] ;f] ;d]tsf] ljj/0f
o; dGqfnodf pknAw u/fO{ lbg' x'g .
2.15 gf]s/L hf]8\g] ;DaGwdf
-eG;f/ ljefu, s=k|= zfvf k=;+=s=k|= *÷)%*÷%( r=g+= !^(! ldlt @)%(.!.@&_
pko'{Qm ljifodf ælghfdtL ;]jf lgodfjnL, @)%) sf] lgod !@# tyf g]kfn
:jf:Yo ;]jf lgodfjnL @)%% sf] lgod !!( df qmdzM lghfdtL ;]jf tyf :jf:Yo
;]jfdf sfd ug]{ sd{rf/Lx?sf] klxn]sf] ;]jf cjlwsf] u0fgf ug]{ ;DaGwL Joj:yf /x]sf]
5 . ;f] adf]lhd klxn] u/]sf] ;]jf cjlwnfO{ xfnsf] ;]jfdf hf]8\gsf] nflu ljleGg
dGqfnox?af6 l;kmfl/z e} cfp+bf sltko dGqfnox?af6 ljsf;tk{m tyf c:yfoL
?kdf u/]sf] ;]jf cjlws]f lg/Gt/tf b]lvg] cfjZos sfuhftsf] cefj /x+bf /x+b} klg
gf]s/Lsf] lg/Gt/tf b]lvg] egL l;kmfl/z e} cfpg] u/]sf]n] o; ljefuaf6 sfo{
-16_
;Dkfbg ug{ sl7gfO{ k/]sf] 5 . klxn]sf] ;]jf cjlw xfnsf] ;]jfdf hf]8\gsf] nflu
klxn] ljsf;tk{m tyf :yfoL lgo'lQm e} lg/Gt/ ?kdf sfd u/L xfnsf] :yfoL ;]jfdf
cfPsf] b]lvg] ;Dk"0f{ sfuhftsf] k|dfl0ft k|ltlnlk ;lxt dGqfno:t/af6 lg0f{o e}
l;kmfl/z ;lxt lghfdtL sd{rf/Lsf] xsdf lg=;]=lg= @)%) sf] lgod !@# -#_
adf]lhdsf] Dofb leq tyf :jf:Yo ;]jf P]g cGt/utsf sd{rf/Lx?sf] xsdf g]=:jf=;]=
lgodfjnL @)%% sf] lgod !!( adf]lhd o; ljefudf k|fKt ePdf gf]s/L hf]8\g]
;DaGwL sfo{ Jojl:yt x'g] ePsf]n] ;f]xL adf]lhd txf+ cGt/utsf sfof{nox?df ;d]t
kl/kq e} gf]s/Lsf] lg/Gt/tf ;DaGwL sfuhftsf k|dfl0ft k|ltlnlk ;lxt l;kmfl/;
u/L k7fpg] Joj:yf x'g cg'/f]w ub{5' egL lghfdtL lstfj vfgfsf] k=;= )%*.%(
cf=k|= @&% ldlt @)%(.!.# af6 n]vL cfPsf]n] ;f] adf]lhd sfof{Gjog ug'{ u/fpg' x'g
cfb]zfg';f/ cg'/f]w ub{5'Æ egL cy{ dGqfno sd{rf/L k|zf;g zfvfsf] k=;=s=k|=
!^.)%*.%( r=g+= !%*# ldlt @)%(.!.@$ sf] kqaf6 n]vL cfPsf] x'Fbf ;f] cg';f/ ug'{
u/fpg' x'g cfb]zfg';f/ cg'/f]w ub{5' .
2.16 u:tL tkm{sf sd{rf/Lsf] cjsfz ;DaGwdf
-eG;f/ ljefu=k|=zfvfsf] k=;+= )%*.%( r=g+= !$ ldlt @)%(.#.#_
pko'{Qm ljifodf æTo; laefu / cGtu{t u:tLtkm{ sfo{/t sd{rf/Lx?sf] pd]/sf]

xb sfod ug]{ ljifosf] g]kfn ;/sf/ -dlGqkl/ifb_ sf] ldlt @)%(.@.@# sf] lg0f{osf]
5fofF k|lt cfjZos sf/jfxLsf] nflu o;};fy ;+nUg /fvL k7fPsf]Æ egL >L cy{
dGqfno sd{rf/L k|zf;g zfvfsf] k=;+= s=k|= @.)%*.%( r=g+= !&%^ ldlt
@)%(.@.@& sf] kqaf6 n]lvcfPsf] x'Fbf g]kfn ;/sf/ -d+=k=_ sf] ldlt @)%(.@.@# sf]
lg0f{ofg';f/ xfn sfo{/t o; ljefu jf cGtu{t u:tL tkm{sf sd{rf/Lsf] pd]/sf] xb
;DaGwdf g]kfnL ;]gfaf6 u:tL tkm{ cfPsf sd{rf/Lx?sf] xsdf ;d]t k|x/L
lgodfjnL jdf]lhd k|x/L ;]jfdf pNn]lvt pd]/sf] xb nfu" ug]{ egL lg0f{o ePsf]
x'Fbf lg0f{ofg';f/ ug'{ u/fpg' x'g cg'/f]w ub{5' .
2.17 kbk"lt{ jf/]
-eG;f/ ljefu, s=k|= zfvf k=;+=s=k|= $÷)%*÷%( r=g+= ^$!% ldlt @)%(.#.!&_
pko'{Qm ljifodf ælghfdtL ;]jfsf ljleGg l/Qm kbx? k"lt{ ug]{ ;Gbe{df sltko
lgsfox?af6 nf]s ;]jf cfof]udf dfu cfs[lt kmf/d e/L k7fO{ ;s]kl5 pQm kbdf
cGo k|lqmofaf6 kbk"lt{ ug]{ ul/Psf] kfOPsf] x'Fbf æcfof]udf dfu cfs[lt kmf/d k7fO{
;s]kl5 cGo s'g} k|lqmofaf6 ;f] kbk"lt{ ug{ gldNg] Joxf]/f ;j} dGqfnodf kl/kqaf6
:d/0f u/fpg]Æ eGg] cfof]usf] ldlt @)%(.@.@$ df lg0f{o ePsf] Joxf]/f cg'/f]w ub{5'
egL nf]s ;]jf cfof]usf] k=;+=gL=lg= #^ -j=;=_ )%*.%(–!)# ;d;t @)%(.@.@(
af6 n]vL cfPsf]n] ;f] adf]lhd sfof{Gjog ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ub{5'Æ
egL cy{ dGqfno sd{rf/L k|zf;g zfvfsf] k=;+=s=k|= !^.)%*.%( r=g+= !*)) ldlt
@)%(.#.!@ sf] kqaf6 n]vL cfPsf] x'Fbf ;f] cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/
cg'/f]w ub{5' .
;+nUg
lghfdtL ;]jfsf ljleGg l/Qm kbx? k"lt{ ug]{ ;Gbe{df sltko lgsfox?af6 nf]s
;]jf cfof]udf dfu cfs[lt kmf/d e/L k7fO{ ;s]kl5 pQm kbdf cGo k|lqmofaf6 kbk"lt{
-17_
ug]{ ul/Psf] kfOPsf] x'Fbf æcfof]udf dfu cfs[lt kmf/d k7fO{ ;s]kl5 cGo s'g}
k|lqmofaf6 ;f] kbk"lt{ ug{ gldNg] Joxf]/f ;j} dGqfnodf kl/kqaf6 :d/0f u/fpg]Æ
eGg] cfof]usf] ldlt @)%(.@.@$ df lg0f{o ePsf] Joxf]/f cg'/f]w ub{5' egL nf]s ;]jf
cfof]usf] k=;+=gL=lg= #^ -j=;=_ )%*.%(–!)# ;d;t @)%(.@.@( af6 n]vL cfPsf]n]
;f] adf]lhd sfof{Gjog ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ub{5' .
2.18 ljefuLo ;+hfo ug{ nf]s ;]jf cfof]usf] k/fdz{ dfUg] af/]
-eG;f/ ljefu s=k|=zfvfsf] k=;+= s=k|= !^.)%(.^) r=g+= (% ldlt @)%(.%.$_
pko'{Qm ljifodf ænf]s ;]jf cfof]u -sfo{ljlw_ lgodfjnL, @)%) sf] lgod @@
sf] pklgod -@_ df s'g} klg lghfdtL sd{rf/LnfO{ ljefuLo ;+hfo ug{ cfof]usf]
k/fdz{sf] nflu kmfon k7fp+bf ;+hfo k|:tfj ul/Psf] sd{rf/Lsf] gfd, kb, >]0fL
vfOkfO{ cfPsf] tnj, ;]jf cjlw, lghnfO{ nufO{Psf] cleof]u / k|:tfljt ;+hfosf
;fy} ;+hfo ug]{ clwsf/Lsf gfd, kb, >]0fL / ;+hfo ug]{ clwsf/sf] ;|f]t ;d]t pNn]v
u/L k7fpg' kg]{ Joj:yf ePsf]df pQm ;j} s'/f pNn]v gu/Lsg ljefuLo ;hfoFsf]
nflu k/fdz{ dfu eO{ cfpg] u/]sf] b]lvPsf]n] cj pk|fGt ljefuLo ;+hfosf] nflu
k/fdz{ dfu ubf{ o;};fy ;+nUg kmf/dsf] gd"gfdf pNn]v eP jdf]lhdsf] ljj/0f e/L
k7fpg'sf ;fy} ;DalGwt sd{rf/Ln] o; cl3 ljefuLo ;+hfo kfP gkfPsf] / kfPsf]
eP s] s:tf] ;+hfo ePsf] xf] ;f] ;d]t v'nfO{ k/fdz{ dfu ug{x'g lgb]{zfg';f/ cg'/f]w
5 egL nf]s ;]jf cfof]usf] k=;+= r=g+= $#$ ldlt @)%(.$.!$ sf] kqaf6 n]vL
cfPsf]n] ;f] ;fy ;+nUg gd"gf kmf/d o;};fy ;+nUg /fvL cfjZos sfof{Gjogsf]
nflu cfb]zfg';f/ cg'/f]w 5Æ egL cy{ dGqfno, sd{rf/L k|zf;g zfvf k=;+= s=k|=
!^.)%(.^) r=g+= !#@ ldlt @)%(.$.@$ sf] kqaf6 n]lvcfPsf] x'Fbf ;f]xL cg';f/ ug'{
2.19 5f]6L eG;f/ sfof{nox?df sd{rf/Lx?sf] Joj:yf ldnfpg]]
-eG;f/ ljefu s=k|=zfvfsf] k=;+= s=k|= )%(.^) r=g+= #%# ldlt @)%(.&.@(_
pko'{Qm ljifodf ljleGg eG;f/ sfof{no cGt/utsf 5f]6L sfof{nox?df tf]lsPsf

b/jGbL cg';f/sf sd{rf/Lx? gj:g] u/]sf] eGg] ;dfrf/ ljleGg kq klqsfdf k|sflzt
ePsf] x'Fbf 5f]6L eG;f/ sfof{nox?df tf]lsPsf sd{rf/Lx? /xg] Joj:yf x'g tyf sxL+
sdL ePdf d"n eG;f/ sfof{noaf6 ;d]t sd{rf/Lx? v6fO{ Jojl:yt ug]{ tkm{
s8fO{sf ;fy kfngf ug]{ / ;f] cg';f/sf] Joj:yf gePdf sfof{no k|d'v hjfkmb]xL
x'g] Joxf]/f ;d]t lgb]{zfg';f/ cg'/f]w ub{5' .
2.20 n]vf k/LIf0f ug{ :jLs[lt lbg] ;DaGwdf
-eG;f/ ljefu s=k|=zfvfsf] k=;+= s=k|= )%(.^) r=g+= ^&% ldlt @)%(.!).@$_
pko'{Qm ljifodf æ;fdfGo k|zf;g dGqfno P]g, lgod k/fd;{ zfvfsf] ldlt
@)%(.!).# sf] kqsf] 5fofFk|lt cy{ dGqfno sd{rf/L k|zf;g zfvfsf] k=;+= s=k|=
!%.)%(.^) r=g+= !))# ldlt @)%(.!).!) sf] kq;fy o; ljefudf k|fKt x'g cfPsf]
x'Fbf ;fdfGo k|zf;g dGqfnosf] pNn]lvt kqsf] 5fofFk|lt o;};fy ;+nUg /fvL k7fPsf]
5 . ;f] cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ub{5' .
;+nUg
-;f=k|=d+= P]g lgod k/fdz{ zfvfsf] k=;+= !$-:jLs[lt_ )%(.^)–#( r=g+= ldlt
-18_
@)%(.!).#_
lghfdtL ;]jf P]g, @)$( sf] bkmf $* / lghfdtL ;]jf lgodfjnL, @)%) sf]
lgod !!& adf]lhd sfof{no ;doaflx/ n]vf k/LIf0fsf] sfd ug{rfxg] lghfdtL
sd{rf/Lx?n] k"j{ :jLs[lt lng'kg]{ Joj:yf 5 .
o;/L :jLs[lt lng rfxg] sd{rf/Lx?nfO{ :jLs[lt lbg] qmddf /fhkqf+lst
sd{rf/Lx?n] ;]jf, ;d"x ;~rfng ug]{ dGqfnoaf6, /fhkq cg+lst / >]0fL ljxLg
sd{rf/Lx?n] ;DalGwt ljefuLo k|d'vaf6 Pj+ lhNnfl:yt sfof{nosf /fhkq cg+lst
/ >]0fL ljxLg sd{rf/Lx?n] ;DalGwt lhNnfsf] k|d'v lhNnf clwsf/Laf6 :jLs[lt
lng'kg]{ Joj:yf 5 .
o;/L n]vf k/LIf0f ug{ :jLs[lt lb+bf b]zJoflk Ps?ktf sfod ug{ tkl;nsf
zt{ /fvL :jLs[lt lbg] Joj:yf x'g g]kfn ;/sf/ -;aLr:t/_ sf] ldlt @)%(.!).! df
lg0f{o ePsf] Joxf]/f cg'/f]w 5 . ;fy} To; dGqfno cGtu{tsf ljefu / ljefu :t/Lo
sfof{nox?df ;d]t o; Joj:yfsf] hfgsf/L u/fO{ lbg' x'g cg'/f]w 5 .
tkl;n
-!_ sfof{no ;doeGbf aflx/sf] ;dodf ug'{kg]{,
-@_ sfof{nosf] sfddf s'g} jfwf gk'Ug] u/L ug'{kg]{,
-#_ g]kfn ;/sf/nfO{ s'g} xfgL gf]S;fgL gk'¥ofO{ ug'{kg]{,
-$_ ;DalGwt laefuLo k|d'vsf] k|ToIf lgoGq0fdf /xL sfd ug'{kg]{,
-%_ g]kfn ;/sf/sf] k"0f{ jf cf+lzs :jfldTj ePsf ;+3 ;+:yfdf n]vfk/LIf0f ug{
gkfO{g], /
-^_ a9Ldf ! -Ps_ jif{sf] nflu dfq :jLs[lt lbg'kg]{ .
2.21 a9'jfsf] sf/jfO{ ;dod} rnfpg] Joj:yf ldnfpg] jf/]
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|=*.)%(.^) r=g+= &)( ldlt @)%(.!!.@_
pko'{Qm ljifodf lghfdtL ;]jf P]g, @)$( -;+zf]wg ;lxt_ sf] bkmf @)-s_ !
cg';f/ Pp6} >]0fLdf sDtLdf kGw| jif{;Dd jxfn /lx/x]sf /fhkqf+lst t[tLo >]0fL jf
;f]eGbf d'lgsf lghfdtL sd{rf/Lsf] bkmf ## jdf]lhd cjsfz x'g Ps dlxgf afFsL
ePdf lghnfO{ Ps tx dflysf] kbdf j9'jf ug]{ Joj:yf eP cg';f/ To:tf
sd{rf/Lx?nfO{ cjsf; x'geGbf Ps dlxgf cufj} Ps txdfly a9'jf ug'{kg]{df sltko
sfof{nox?jf6 ;dodf g} Pstx dfly a9'jfsf] sf/jfxL grnfO{ ljnDa u/]sf] b]lvg
cfPsf] x'Fbf cj cfOGbf ;dodf g} To:tf] sf/jfxL rnfpg] Joj:yf ldnfO{ ;dodf g}
lg0f{o ug]{ Joj:yf ldnfpg >Ldfg\ ;lrjHo"af6 ldlt @)%(.!).@& df lgb]{zg ePsf]
x'Fbf lgb]{zg jdf]lhdsf] Joj:yf tTsfn} b]lv ldnfpg' x'g cg'/f]w ub{5' .
2.22 cfˆgf] sfof{no 5f]8L cGoq hfg' kbf{ sf] kl/kq
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|= *.@)%(.^) r=g+= #%_
o; ljefuaf6 k"j{ kl/kq eP cg';f/ sfof{no k|d'vn] cfˆgf] sfof{no 5f]8L

cGoq hfg' kbf{, ljbf j:g' kbf{ / ljefudf cfpFbf ;d]t dxf lgb]{zsHo"af6 k"j{
-19_
:jLs[lt lnP/ dfq ;f] cg';f/ ug]{ tyf cfˆgf dftxtsf sd{rf/Lx?nfO{ ;d]t cfˆgf]
sfof{no 5f]8L cGoq hfg' kbf{, ljbf a:g' kbf{ sfof{no k|d'vsf] k"j{ cg'dtL lnP/ dfq
x'g' kg]{ Joj:yf s8fO{sf ;fy kfngf ug{ u/fpg x'g cfb]zfg';f/ cg'/f]w ub{5' .
2.23 k|zf;sLo sfo{ km5of}{6 lgodx? @)@^ k7fPsf]
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|= *.@)%(.^) r=g+= $$_
pko'{Qm ljifodf cy{ dGqfno, sd{rf/L k|zf;g zfvfsf] k=;+= s=k|= !^.@)%(.^)
r=g+= #& ldlt @)%(.*.$ sf] kq;fy k|fKt k|zf;sLo sfo{ km5of}{6 lgodx?, @)@^
sf] k|lt o;};fy ;DnUg 5 . pQm lgod cg';f/sf] cfjZos Joj:yfsf nflu
cfb]zfg';f/ cg'/f]w ub{5' .
k|zf;sLo sfo{ km5of}{6 lgodx?, @)@^
g]kfn /fhkqdf k|sflzt ldlt
@)@^.!@.!&
k|zf;sLo sfo{ljlw -lgoldt ug]{_ P]g, @)!# sf] bkmf @ n] lbPsf] clwsf/ k|of]u
u/L g]kfn ;/sf/n] lgDg n]lvP jdf]lhdsf] æk|zf;sLo sfo{ km5of}{6 lgodx? @)@^Æ
;j{ ;fwf/0fsf] hfgsf/Lsf] nflu k|sflzt u/]sf] 5 .
!= ;+lIfKt gfd / k|f/De M -!_ oL lgodx?sf] gfd æk|zf;sLo sfo{ km5of}{6
lgodx?, @)@^Æ /x]sf] 5 .
-@_ oL lgodx? t'?Gt k|f/De x'g]5g\ .
@= kl/efiff M ljifo jf k|;Ën] csf]{ cy{ gnfu]df oL lgodx?df –
-s_ æk|zf;sLo sfof{noÆ eGgfn] ;}lgs tyf k|x/L sfof{nox?
afx]s g]kfn ;/sf/sf] cGo sfof{nox? tyf ;+j}wflgs cËsf
sfof{nox? ;Demg' k5{ .
-v_ æcfk"mn] ug'{kg]{ sfdÆ eGgfn] k|zf;sLo sfof{nosf s'g}
sd{rf/Ln] cfkm}n] pTyfg ug'{kg]{ jf c? sfof{nosf] cg'/f]wdf
jf pRr clwsf/Lsf] cfb]z jdf]lhd cfk"mn] :jo+ ug'{kg]{ jf c?
;xfossf] d2t lnO{ ug'{kg]{ jf cfk"mn] c?sf] ;xfos eO{
ug'{kg]{ cfˆgf] pQ/bfloTjleq kg]{ sfdnfO{ ;Demg' k5{ .
-u_ æsfd km5of}{6 ug]{Æ eGgfn] k|zf;sLo sfof{no jf To:tf]
sfof{nosf] sd{rf/Ln] ug'{kg]{ sfd k"/f ug]{ sfo{nfO{ ;Demg'
k5{ .
#= gLlt tyf of]hgf ;DaGwL sfd km5Øf}{6 ug]{ k|jGw ug'{kg]{ M g]kfn ;/sf/sf]
gLlt jf of]hgf ;DaGwL sfddf k|zf;sLo sfof{non] ;f] sfof{noleq pTyfg
eO cfkm} lg0f{o ug'{kg]{ ePdf jf To:tf] sfddf ;f] sfof{non] cfjZos aLrf/
u/L csf]{ sfof{nonfO{ lgsf;f lbg' kg]{ ePdf To;/L sfd pTyfg ePsf] ldlt jf
lgsf;fsf] nflu n]lvcfPsf] ldltn] #% lbgleq ;f] sfd km5Øf}{6 ug]{ u/fpg]
k|jGw k|zf;sLo sfof{nosf] k|d'vn] ug'{kg]{5 .
t/, pQm gLlt jf of]hgf ;DaGwL sfddf lg0f{o ug{ jf lgsf;f lbg cGoq
s'g} sfof{nodf cfjZos s'/f a'‰g kg]{ ePdf jf cGo sfof{nosf] :jLs[lt lnO{
-20_
lg0f{o ug'{kg]{ ePdf !% lbgleq ;f] a'emL ;s]kl5 jf :jLs[lt k|fKt ePsf] ldltn]
#% lbgleq ;f] sfd km5of}{6 ug]{ u/fpg] k|jGw ug'{kg]{5 .
$= ;f]wk'5sf] nflu n]lvcfPsf]dfM s'g} sfof{noaf6 cfˆgf] sfd km5Øf}{6sf]
l;nl;nfdf s'g} ljifosf] hfgsf/L lngnfO{ n]lvcfPsf]df To:tf] ;f]wk'5sf]
hjfkm lbg] k|zf;sLo sfof{non] To;/L n]lvcfPsf] ldltn] & lbgleq hjfkm
lbg' kg]{5 .
%= /fo k/fdz{ lng] M -!_ c? sfof{no;+u klg ;DalGwt ePsf] ljifodf lg0f{o ug'{
kbf{ sfg'g, lgod / k|sflzt gLltåf/f o;f] ug]{ eGg] :ki6 gePsf] s'/f kg{
cfPdf ;DalGwt sfof{nosf] /fo !% lbgleq lng' kg]{5 . o;/L /fo lng'
k/]sf]df /fo k|fKt ePsf] ldltn] !% lbgleq sfo{ km5Øf}{6 ug'{kg]{5 .
-@_ pklgod -!_ cg';f/ /fo ;f]lwPsf]df hjfkm lbg] k|zf;sLo sfof{non]
To;/L n]lvcfPsf] ldltn] !% lbgleq /fo lbg' kg]{5 .
^= cfly{s lgsf;f lbg' kg]{df M s'g} sfof{noaf6 ah]6 ;DaGwL lgsf;fsf] nflu
n]lvcfPsf]df lgsf;f lbg] k|zf;sLo sfof{non] :jLs[t ah]6leq u/]sf] /sdsf]
lgsf;f eP lgsf;fsf] nflu n]lvcfPsf] ldltn] !) lbgleq / :jLs[t ah]6leq
gk/]sf] /sdsf] lgsf;f lbg' kg]{ eP lgsf;fsf] nflu n]lvcfPsf] ldltn] @!
lbgleq lgsf;f lbg] sfdsf] km5Øf}{6 ug'{kg]{5 .
t/, lgsf;f lbg] sfdsf] l;nl;nfdf lgsf;f dfuL k7fPsf] sfof{no jf
cGo s'g} sfof{nodf cfjZos ;f]wk'5 ug'{kg]{ ePdf To;/L ;f]wk'5 ul/;s]kl5
!% lbgleq ;f] sfdsf] km5of}{6 ug'{kg]{5 .
&= k|zf;sLo sfof{nodf sd{rf/Ln] sfd km5of}{6 ug]{ cjlw M -!_ k|zf;sLo
sfof{nosf k|To]s sd{rf/Ln] cfk"mn] ug'{kg]{ sfd b]xfosf] k|fyldstf hlgPsf]df
b]xfosf] cjlwleq k|fKt ;dosf] qmd cg';f/ km5of}{6 ug'{kg]{5 M–
k|fyldstf sfd km5«Øf}{6 ug]{ cjlw
!= t'?Gt – cfkm}n] sfd km5of}{6 ug'{kg]{df cfk"m;dIf k]z ePs} lbg / dflyNnf]
:t/df k]z ug'{kg]{df ;f]xL lbg t'?Gt / c•f p7\g] ;dodf k/]sf] eP c•f
a:gf;fy t'?Gt .
@= clt h?/L– cfkm}n] sfd km5of}{6 ug'{kg]{df # lbg / dflyNnf] :t/df k]z
ug'{kg]{df ! lbg .
#= h?/L – cfkm}n] sfd km5of}{6 ug'{kg]{df % lbg / dflyNnf] :t/df k]z ug'{kg]{df
@ lbg .
$= ;fwf/0f –cfkm}n] sfd km5of}{6 ug'{kg]{df & lbg / dflyNnf] :t/df k]z ug'{kg]{df #
lbg .
:ki6Ls/0f– æt'?GtÆ eGg] k|fyldstf hlgPsf]df afx]s cGo k|fyldstf hlgPsf]df
æsfd km5of}{6 ug]{ cjlwÆ eGgfn] sfd pTyfg jf z'? u/]sf] / km5of}{6 u/]sf]
lbgnfO{ afx]s u/L ;f] aLrsf] cjlwnfO{ dfGg'k5{ .
-@_ s'g} sfddf s'g lsl;dsf] k|fyldstf hlgPsf] eGg] s'/fsf] xsdf
-21_
k|zf;sLo sfof{noleq} pTyfg ePsf] sfddf ;f] sfd km5of}{6 ug{ cfb]z lbg]
clws[tn] k|fyldstf clÍt u/] jdf]lhd x'g]5 . cGo sfof{noaf6 n]lvcfPsf]df
;f]xL sfof{noaf6 k|fyldstf clÍt u/] jdf]lhd x'g]5 . s'g} klg k|fyldstf clÍt
gePsf] sfdnfO{ ;fwf/0f sfd dflgg]5 .
*= k|fyldstf clÍt ubf{ sfdsf] h?/Lkgf :ki6 ug'{kg]{ M Ps k|zf;sLo sfof{non]
csf]{ k|zf;sLo sfof{nodf s'g} sfdsf] cg'/f]w u/L k7fF+bf jf cfb]z k7fpFbf ;f]
k|zf;sLo sfof{non] s'g} lsl;dsf] k|fyldstf clÍt ug'{kbf{ ;f] sfdsf]
k|s[ltaf6 clÍt u/]sf] k|fyldstf :ki6 gx'g] ePdf k|fyldstf clÍt u/]sf]
sf/0f ;d]t vf]nL k7fpg' kg]{5 .
(= sd{rf/Laf6 sfd km5of}{6 ubf{sf] Joj:yf M lgod & sf] pklgod -!_ df tf]lsPsf]
cjlwleq s'g} sd{rf/Laf6 sfd km5of}{6 ug{ nufpFbf ;DalGwt k|zf;sLo
sfof{nosf k|d'vn] lgod #, $, % / ^ df tf]lsPsf sfdx? ;f]xL lgodx?df
tf]lsPsf] cjlwleq km5of}{6 x'g ;Sg] u/L cfˆgf] sfof{nosf ljleGg txsf
sd{rf/Lx?af6 sfd km5of}{6 x'g] Joj:yf ldnfpg' kg]{5 .
!)= tf]lsPsf] cjlwleq sfd km5of}{6 gePdf sf/0f v'nfpg] M k|zf;sLo sfof{nosf
s'g} sd{rf/Ln] lgod #, $, % / ^ df tf]lsPsf] cjlwleq cfk"mn] ug'{kg]{ sfd
km5of}{6 ug{ g;s]df nfu]sf] a9L ;do / sf/0f ;d]t cfˆgf] k|zf;sLo
sfof{nosf k|d'vnfO{ cjut u/fpg' kg]{5 .
!!= kmfF6jf/L k7fpg] M k|To]s # dxLgfleq cfˆgf] sfof{nodf pTyfg ePsf] jf k|fKt
ePsf] sfdx?sf] ;DaGwdf lgDglnlvt s'/fx? pNn]v u/L k|To]s rf}yf] dxLgfsf] &
ut];Dddf k|To]s k|zf;sLo sfof{nosf k|d'vn] cfˆgf] tfn's sfof{nodf /
dGqfnon] dlGqkl/ifb\ ;lrjfnodf sfdsf] kmfF6jf/L k7fpg'kg]{5 .
-s_ lgod #, $, %, ^ / & df tf]lsPsf] cjlwleq km5of}{6 x'g g;s]sf
sfdx?sf] sf/0f / nfu]sf] a9L ;do ;lxtsf] ljj/0f,
-v_ lgd #, $, %, ^ / & df tf]lsPsf] cjlwleq km5«Øof}{6 ug{ g;s]sf sd{rf/L
pk/ ul/Psf] cfjZos ;+hfosf] sf/jfxLsf] Joxf]/f, /
-u_ lgod #, $, %, ^ / & df tf]lsPsf] cjlwleq OdfGbf/Lk"j{s sfd km5of}{6
u/]df ;f] ug]{ sd{rf/Lsf] ;DaGwdf ug'{kg]{ cfjZos l;kmfl/; x/]s jif{sf]
r}q d;fGt;Dddf dlGqkl/ifb\ ;lrjfnodf k7fpg' kg]{5 .
!@= k|zf;sLo sfof{nosf k|d'vn] sfdsf] kmfF6jf/L hfFRg' kg]{ M k|zf;sLo sfof{nosf
k|d'vn] cfˆgf] cGtu{tsf sfof{nox?af6 k|fKt ePsf] lgod !! df pNn]lvt
sfdsf] kmfF6jf/L oyfzL3| hfFRg' kg]{5 .
!#= sfd ;DaGwL k|ltj]bgdf pNn]v ug]{ M s'g} k|zf;sLo sfof{nosf] sd{rf/Ln] o;
lgod cg';f/ ;dodf sfd km5of}{6 u/]sf] jf gu/]sf] Joxf]/f lghsf] sfd ;DaGwL
uf]Ko k|ltj]bg n]Vg] clwsf/Ln] ;f] k|ltj]bgdf pNn]v ug'{kg]{5 .
!$= ;hfo M lgod #, $, %, ^ / & df tf]lsPsf] cjlwleq sfd km5of}{6 x'g g;s]df
;hfo lb+bf klxnf k6s r]tfjgL, bf];|f] k6s ! lbgsf] tnj hl/jfgf / nuftf/ #
k6s hl/jfgf ePdf ! u|]8 / km]l/ klg nuftf/ % k6s;Dd u/]df @ u|]8
-22_
/f]lsg]5 .
!%= k'/:sf/ M lgod !! sf] pklgod -u_ jdf]lhd l;kmfl/z eO{ cfPsfx?nfO{ klxnf
k6snfO{ kfO/x]sf] dfl;s tnjsf] cfwf, nuftf/ # k6s l;kmfl/z eO{ cfPdf !
dxLgfsf] tnj k'/:sf/ / To;kl5 % k6s l;kmfl/z ePdf jflif{s kfpg] u|]8sf] @
u|]8 yk lbOg]5 .
b|i6Jo – sfd km5of}{6 ug]{ Dofbsf] xsdf Ps lhNnf leqnfO{ dfly lgoddf pNn]v
eP jdf]lhd / lhNnf aflx/af6 a'‰g' kg']{ s'/fdfaf6fsf] Dofb afx]ssf] cjlw x'g5
] .
2.24 sfof{no k|d'vn] ;j{;fwf/0fnfO{ ;]jf, ;'ljwf 5l/tf] / k|efjsf/L ?kdf
lg/Gt/ k'¥ofpg] jf/]
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|= *.@)%(.^) r=g+= ^#_
g]kfn ;/sf/af6 :yfgLo:t/df ;j{;fwf/0fnfO{ pknJw u/fpg] ;]jf ;'ljwf

k|efjsf/L ?kdf hgtf;fd' k'¥ofpg lhNnf:t/Lo ;/sf/L÷cw{;/sf/L lgsfo÷
;Ë7gx?df sfd ug]{ sd{rf/Lx? ljz]if u/L sfof{no k|d'vx?sf] e"ldsf cu|0fL /x]sf]
tYo :ki6 5 .
t/ lhNnfx?df /x]sf clwsf+z sfof{nox?sf sfof{no k|d'vx? clwsf+z ;do
sfof{nodf gj;L cg]sf}+ jxfgf agfO{ dGqfno÷laefu÷If]qLo sfof{nox?df sfhdf
a:g], sfof{no k|d'v guP klg x'g] sltko INGO tyf NGO n] cfof]hgf u/]sf
j}7sdf sfof{no k|d'vn] efu lng hfg], $÷% lbgsf] tfnLdsf] nflu s]Gb| jf If]qdf
uPkl5 jf $÷% lbgsf] ljbfdf 3/ uPkl5 nfdf] ;do;Dd sfof{nodf gkms{g] h:tf
u'gf;f]x? cfpg] u/]sf] 5 . ctM d'n'sdf clxn] ;+s6sfnsf] cj:yf ;d]t ljBdfg
ePsf] l:yltnfO{ ;d]t b[li6ut u/L s]Gb| tyf If]qLo:t/af6 cf–cfˆgf lhNnfl:yt
sfof{nosf sfof{no k|d'vnfO{ lhNnfdf a;L cf–cfˆgf lgsfox?af6 ;j{;fwf/0fnfO{
k'¥ofpg' kg]{ ;]jf, ;'ljwf l56f] 5l/tf] / k|efjsf/L ?kdf lg/Gt/ k'¥ofpg cf–cfˆgf]
cGt/utsf sfof{nox:nfO{ lgb]{zg x'g txf+ n]vL k7fpg] egL g]kfn ;sf/
-;lrj:t/_ sf] ldlt @)%(.$.# sf] lg0f{ofg';f/ cg'/f]w 5, egL u[x dGqfnosf]
k=;+=r=g+= !%) ldlt @)%(.$.@) sf] kqaf6 n]vL cfPsf]n] ;f] jdf]lhd sfof{Gjog
u/fpg' x'g lgb]{zfg';f/ cg'/f]w ub{5' egL cy{ dGqfno sd{rf/L k|zf;g zfvfsf] k=;+=
s=k|= !^.)%(.^) r=g+= !!& ldlt @)%(.$.@$ sf] kqaf6 n]vL cfPsf] x'Fbf ;f]
cg';f/ ug'{ u/fpg' x'g lgb]{zffg';f/ cg'/f]w ub{5' .
2.25 ph'/L÷u'gf;f]÷kL/dsf{ ;DaGwdf
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|= *.@)%(.^) r=g+= !)@_
pko'{Qm ljifodf æhg;fdfGonfO{ l56f] 5l/tf] ;]jf ;'ljwf pknJw u/fpg] / ;]jf
k|fKt ug]{ qmddf Joxf]g'{ kl//x]sf ;d:ofx?sf] lg/fs/0f u/L hgtfsf] b}lgs hLjgdf
;x'lnot k'¥ofpg] Wo]on] g]kfn ;/sf/af6 tTsfn nfu" x'g] u/L @)%* dfu{df ljleGg
lg0f{o ePsf] Joxf]/f ljlbt} 5 . To; k|sf/sf] hfgsf/L ;fj{hlgs ;"rgfsf dfWodåf/f
hg;fdfGonfO{ klg u/fO{ ;lsPsf] 5 .
o; qmddf ;/sf/L lgsfox?n] ;]jf ;'ljwf k|jfx ubf{ s'g} sdL, sdhf]/L eO{ jf
sd{rf/Lsf] nfkjf{xLn] ;dodf sfd x'g g;s]df To;af6 c;/ kg]{ JolQmn]
tT;DaGwdf ph'/L, ;'emfj jf l;kmfl/z ug{sf nflu sfof{no ;doleq k|wfgdGqLsf]
-23_
sfof{nodf ;Dks{ ug{ jf cfkm} cfO{ hfgsf/L lbg ;Sg] Joj:yf ;d]t g]kfn ;/sf/n]
ldnfPsf] 5 .
pQm Joj:yfsf] sfof{Gjog ug{ o; sfof{nodf ˆm\ofS;, 6]lnkmf]g jf ;DalGwt
JolQmaf6 u'gf;f, ph'/L jf ;'emfjx? k|fKt u/L ;dodf sfd km5of}{6 x'g] Joj:yfsf
nflu ;/f]sf/jfnf dGqfnodf kqfrf/ ug]{ ul/Psf] 5 . hg;fdfGoaf6 k|fKt x'g cfPsf
u'gf;fx? lgwf{l/t ;do leq} km5of}{6 x'g o; sfof{noaf6 kqfrf/ x'+b} cfPsf] 5 .
k|fKt u'gf;fx? pk/ ;jf]{kl/ k|fyldstf lbO{ ;dod} sfo{ km5of}{6 ug]{ / To:tf]
k|sf/sf] u'gf;f], ph'/L jf ;'emfj lbg] JolQmn] kl/0ffdsf] hfgsf/L ;dod} kfpg' kg]{df
To;f] geO{ pgLx?n] obfsbf b'Mv kfO{/x]sf] eGg] j'lemg cfPsf]n] cfufdL lbgx?df
To; dGqfno;+u ;DalGwt ph'/L, u'gf;f], kL/dsf{ tyf ;'emfj lbg] JolQmx?n] b'Mv
tyf si6 gkfpg] Joj:yf ldnfO{ To;sf] hfgsf/L o; sfof{nonfO{ lbg] Joj:yf
ldnfpg' x'g cg'/f]w ub{5' egL k|wfgdGqLsf] sfof{no k=;+= cf=;f=lj= -!!$_@)%(.@#)
sf] kqaf6 n]vL cfPsf]n] ;f] jdf]lhd ug'{ u/fpg' x'g cfb]zfg'g;f/ cg'/f]w 5Æ egL
cy{ dGqfno sd{rf/L k|zf;g zfvfsf] k=;+= s=k|= !^.@)%(.^) r=g+= (( ldlt
@)%(.$.@@ sf] kqaf6 n]lvcfPsf] x'Fbf n]vLcfP cg';f/sf] sfo{ ug'{ u/fpg' x'g
2.26 ;/sf/L x'nfssf] k|of]u ug]{ af/]
-eG;f/ ljefu s=k|=zfvfsf] k=;+= s=k|= l6=kmf= *.@)%(.^) r=g+= @!(_
pko'{Qm ljifodf dlGqkl/ifb\ ;lrjfno ;dGjo zfvfsf] k=;+= ;=zf=.)%( ldlt

@)%(.%.@$ sf] kqsf] 5fofFk|lt sfof{Gjogsf] nflu cy{ dGqfno sd{rf/L k|zf;g
zfvfsf] k=;+= s=k|= !^.)%(.^) r=g+= $@^ ldlt @)%(.%.#! sf] kq;fy o; ljefudf
k|fKt x'g cfPsf] x'Fbf pNn]lvt dlGqkl/ifb\ ;lrjfnosf] kqsf] 5fofFslk o;};fy ;+nUg
/fvL k7fPsf] 5, Joxf]/f ;f]xL kqaf6 cWoog ug'{ eO{ ;f]df n]lvP cg';f/sf] cfjZos
Joj:yf ldnfpg' x'g cfb]zfg';f/ cg'/f]w ub{5' .
;+nUg
;"rgf tyf ;~rf/ dGqfnosf] kq;+Vof !=! s=k|=l6= )%(.^) r=g+= #*) ldlt
@)%*.%.!* sf] kqåf/f æd'n'se/L ;j{;fwf/0fsf] 3/b}nf];Dd ;j{;'ne ?kdf x'nfs
;]jf k'uf]; eGg] clek|fon] g]kfn ;/sf/sf] ;]jf k|bfos lgsfox? dWo] ;fj{lws
lj:tfl/t sfo{hfNff] ePsf] x'nfs ;]jf ljefu cGtu{t xfn ! uf]Zjf/f x'nfs, $ If]qLo
x'nfs, &) lhNnf x'nfs, *$@ Onfsf / #)&$ cltl/Qm x'nfs sfof{nox? b]zsf
;'udb]lv ljs6 / b"u{d :yfg;Dd :yflkt e} x'nfs ;]jf k|bfg ug]{ sfo{df sfo{/t
/x]sf 5g\ . tL sfof{nox?df (()) lghfdtL sd{rf/Lx? / !),)) s/f/sf
sd{rf/Lx? ;]jf k|bfg ug]{ sfo{df ;+nUg /x]sf 5g\ . oqf] ljzfn sfo{hfnf] ePsf]
;Ë7gn] ;]jf k|bfg ug]{ sfo{ ;a} tx / If]q;Dd k'¥ofpg ;s]sf] 5 .
x'nfs ;]jf l56f] 5l/tf] / e/kbf]{ xf];\ eGg] p2]Zon] b]zleq lgoldt a; ;]jf
;~rfng x'g] 7fpFdf ;DalGwt a; Joj;foL ;ldlt jf lghL If]qsf a; Joj;foL;+u
;Demf}tf u/L lgoldt 8fFs 9'jfgL / kx'Frsf] Joj:yf ldnfOPsf] 5 eg] df]6/af6f]
gk'u]sf] t/ xjfO{ ;]jf ;~rfng x'g] 7fpFx?df xjfO{ dfu{af6 8fFs 9'jfgL u/fpg zfxL
g]kfn jfo' ;]jf lgud;+u ;Demf}tf e} 9'jfgL u/fO{ cfPsf] 5 . xjfO{ tyf df]6/ b'j}
;fwg grNg] 7fpFx?df x'nfsLx? dfkm{t lgoldt / cljlR5Gg 8fFs 9'jfgL / kx'Frsf]
-24_
Joj:yf ldnfOPsf] 5 . ;DalGwt 7fpFdf k'u]sf] xNsf/fx? dfkm{t a:t'x?sf] ljt/0f
Joj:yf ;a} ;]jf k|bfos x'nfs sfof{nox?af6 e} cfPsf] 5 .
x'nfs j:t'sf] ;'/lIft 9'jfgL / 8]lne/L ;'lglZrt ug{ x'nfs ;]jf ljefu, If]qLo
x'nfs lgb]{zgfnox? tyf ;DalGwt lhNnf x'nfs sfof{nox?af6 ;d]t lg/LIf0f
;'k/Lj]If0f ug]{ / sdL sdhf]/L kfOPdf ;RofpFg] ;'wfg]{ sfo{ x'g] u/]sf] 5 .
btf{ x'nfs a:t' rnfg ubf{sf cj:yfdf gfl;P, x/fP jf gf]S;fg ePdf lgod
jdf]lhd k|]ifsnfO{ Ifltk"lt{ lbg] ul/Psf] 5 .
clw/fHosf ;'ud gu/ If]q ljb]zdf ;d]t x'nfs j:t' ce}m zL3| rnfg /
8]lne/Lsf nflu xfn @^ d'n'sdf j}b]lzs b|"t 8fFs ;]jf / d'n's leqsf $% gu/
If]qdf cfGtl/s b"|t 8fFs ;~rfng u/L ;]jf k|bfg e} cfPsf] 5 . o:tf b"|t j:t'x?sf]
8]lne/L k|fKt ePs} lbgdf ul/cfPsf] 5 .
o;/L ;]jf k|bfg ug]{ qmddf x'nfs ;]jf ljefun] d'n'ssf] clwsf+z efudf
cfbfg k|bfg x'g] x'nfs j:t' nfuteGbf klg sd d"Nodf ;j{;'ne x'g] u/L pknJw
u/fpFb} cfPsf] 5 . clw/fHoe/ ;j{;fwf/0f ;j}sf] kx'Fr k'Ug] u/L ;'ne 9+uaf6 k|bfg
ul/Psf] x'nfs ;]jf ljBdfg 5Fbf 5Fb} sltko g]kfn ;/sf/sf lgsfox? tyf g]kfn
;/sf/sf] :jfldTjdf /x]sf ;+:yfg, ;ldlt cflbn] x'nfs j:t'sf] -lr¶L kq, 8s'd]G6,
kf;{n cflb_ 9'jfgL tyf ljt/0fsf nflu ;fj{hlgs 6]08/ cfJxfg ug]{ jf l;w} x'nfs
;]jfeGbf afx]ssf s'/Lo/x? dfkm{t ;]jf lng] ul/Psf] kfOg yfn]sf] 5 . x'nfs ;]jf
k|bfg ug]{ k|of]hgsf nflu x'nfs ;]jf ljefu / dftxtsf sfof{nox? 5Fbf 5Fb} ;/sf/L
lgsfo / g]kfn ;/sf/sf] :jfldTjsf ;+3 ;+:yfn] lghL If]qsf s'/Lo/ dfkm{t ;f]xL
;]jf lng' cf}lrTok"0f{ gx'Fbf x'nfs ;]jf cGtu{t ;~rflnt ;]jfx?nfO{ k|fyldstf lbO{
k|of]u ug{ To; dGqfno / dftxtsf sfof{nox?df ;d]t kl/kq ul/lbg' x'gÆ egL
;a} dGqfnox?nfO{ cg'/f]w u/L o; ;lrjfnoaf6 ;a} dGqfnox?nfO{ lgb]{zg x'g
n]vL cfPsf] x'Fbf pko'{Qm ljifosf ;DaGwdf cfjZos sfof{y{ lgb]{zfg';f/ cg'/f]w
ub{5' .
2.27 ;z:q k|x/L jn af/]
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|=*.@)%(.^) r=g+= #))_
pko'{Qm ljifodf æu[x dGqfno -k|x/L sf/fuf/ k|zf;g zfvf_ sf] k=;+= k|=sf=
^.@)%(.^) r=g+= ##@ ldlt @)%(.&.& sf] kqsf] 5fofFslk o;};fy ;+nUg 5 . ;f]
kqdf pNn]v eP jdf]lhd sfof{Gjogsf] nflu cfb]zfg';f/ cg'/f]w ub{5'Æ egL cy{
dGqfno sd{rf/L k|zf;g zfvfsf] k=;+= s=k|= !^.@)%*.%( r=g+= ^!) ldlt
@)%(.&.!! sf] kqaf6 n]lvcfPsf] x'Fbf u[x dGqfnosf] dfly pNn]lvt kqsf] 5fofFslk
o;};fy ;+nUg /fvL ;f] kqdf pNn]v eP jdf]lhd sfof{Gjog ug{ u/fpg x'g
;+nUg
;z:q k|x/L ansf] u7g ;DaGwL Joj:yf ug{ ag]sf] P]g, @)%* jdf]lhd o;
an;+u kqfrf/ ubf{ ;z:q k|x/L an egL ;Daf]wg ug'{kg]{df ;z:q k|x/L eGg] dfq
;Daf]wg ug]{ u/]sf] kfOPsf]n] xfn;Dd :yflkt x'g afFsL lgDg ;z:q k|x/L ansf
OsfO{x?df kqfrf/ ubf{ lgDgfg';f/ ;Daf]wg ug{ x'g / ;f]xL cg';f/ cGo dGqfno
tyf dftxt OsfO{x?nfO{ ;d]t hfgsf/L u/fO{ lbg x'g ;fb/ cg'/f]w ul/Psf] 5 egL
-25_
;z:q k|x/L an k|wfg sfof{noaf6 ldlt @)%(.&.! df n]lvcfPsf] x'Fbf ;f] cg';f/ ug'{
u/fpg' x'g lgb]{zfg';f/ cg'/f]w ul/Psf] 5 .
:yfkgf eO;s]sf OsfO{x?

l;=g+= sfof{no
!= ;z:q k|x/L an k|wfg sfof{no, xnrf]s, sf7df8f}+ .
@= k"j{ If]qLo ;z:q k|x/L an d'Vofno a/fx aflxgL ksnL, ;'g;/L .
#= dWo If]qLo ;z:q k|x/L an d'Vofno ?b| aflxgL kyn}of, af/f .
$= klZrd If]qLo ;z:q k|x/L an d'Vofno d'lQm aflxgL kf]v/f, sf:sL .
%= dWo klZrd If]qLo ;z:q k|x/L an d'Vofno dx]Zj/L aflxgL g]kfnuGh,
af+s] .
^= ;z:q k|x/L an tfnLd dxfljBfno ssgL, g'jfsf]6 .
&= ;z:q k|x/L an o'lQm dxfljBfno nfdfkf6g kf]v/f, sf:sL,
*= ;z:q k|x/L an tfnLd s]Gb| efn'jfË .
(= ;z:q k|x/L an l;4sfnL u0f ksnL, ;'g;/L .
!)= ;z:q k|x/L an bGtsfnL u0f sf]zL, xfn a/dlemof, ;Kt/L .
!!= ;z:q k|x/L an l5Ggd:tf u0f alb{jf;, dxf]Q/L .
!@= ;z:q k|x/L an eb|sfnL u0f lkn'jf, af/f .
!#= ;z:q k|x/L an sflnGrf]s u0f b'jfsf]6, eQmk'/ .
!$= ;z:q k|x/L an u'x]Zj/L u0f b'jfsf]6, eQmk'/ .
!%= ;z:q k|x/L an dgsfdgf u0f efg', tgx'+ .
!^= ;z:q k|x/L an laGbjfl;gL u0f jb{3f6, gjnk/f;L .
!&= ;z:q k|x/L an rl08sf u0f, kj{t .
!*= ;z:q k|x/L an afu]Zj/L u0f zDz]/uGh, af+s] .
!(= ;z:q k|x/L an al8dflnsf u0f agj]x8f, s}nfnL .
@)= ;z:q k|x/L an pQmsfnL u0f, ;'v]{t .
:yfkgf x'g afFsL OsfO{x?
!= ;'b"/ klZrd If]qLo ;z:q k|x/L an d'Vofno j}Bgfy aflxgL .
@= ;z:q k|x/L an pu|tf/f u0f l6sfk'/, s}nfnL .
#= ;z:q k|x/L an kfyLef/f u0f, d]rL .
$= ;z:q k|x/L an lgaf/fxL pkTosf u0f sf7df8f}+ .
%= ;z:q k|x/L an lqk"/f u0f s0ff{nL .
2.28 ;fdfg hfFrkf; ul/;s]kl5 b:t'/ /sd c;"n ug{] ph"/L ;DjGwdf
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|= *.@)%(.^) r=g+= #)&_
pko'Qm ljifodf æeG;f/ lgsfoaf6 k|lqmof k"/f u/L ;fdfg hfFrkf; u/L ;s]kl5
klg clwsf+z eG;f/ sfof{nox?df b:t'/ egL k|lt 6«s # b]lv % xhf/, k|lt lk;
?=!)).– b]lv ?=#)).–, k|lt sf6'{g ?=%)).– b]lv ?=!))).– ;Dd c;"n u/L lkogb]lv
xflsd;Ddn] jf+8L vfg] u/]sf]n] o;af6 g]kfnsf] lgsf;L Jofkf/df x|f; cfPsf]n] o:tf]
unt k|lqmofn] /sd c;"n ug]{ pk/ sf/jfxL u/L kfp+ egLÆ clVtof/ b'?kof]u
cg';Gwfg cfof]u ;dIf k/]sf] ph'/L ;DaGwdf cfjZos sf/jfxLsf] nflu ;f]
cfof]uaf6 n]lvcfPsf] Joxf]/f k]z x'Fbf o; lsl;dsf] sfo{ x'g] u/]sf] eP ug{ glbg]
tkm{ e/kbf]{ Joj:yf ldnfpg lgb]{zg lbg] u/L ldlt @)%(.&.!$ df lg0f{o ePsf]n]
-26_
lg0f{ofg';f/ cg'/f]w ul/G5 .
2.29 /fli6«o ;ts{tf s]Gb|sf] :yfkgf jf/]
-eG;f/ ljefu s=k|= zfvfsf] k=;+= @)%(.^) r=g+= ^#(_
pko'{Qm ljifodf æ/fli6«o ;ts{tf s]Gb|sf] r=g+= ldlt @)%(.(.@@ sf] kqsf]
5fofFk|lt o;};fy ;+nUg 5 . To; laefu / cGtu{t sfof{nox?df o;} cg'?ksf]
Joj:yf x'g / o; ;DaGwL hfgsf/L o; dGqfnosf] s=k|= zfvfnfO{ lgoldt ?kn]
u/fpg] Joj:yf x'g cfb]zfg';f/ cg'/f]w ub{5'Æ egL cy{ dGqfno sd{rf/L k|zf;g
zfvfsf] k=;+= s=k|= !^.@)%(.^) r=g+= ((^ ldlt @)%(.!).& sf] kqaf6 n]lvcfPsf]
x'Fbf /fli6«o ;ts{tf s]Gb|sf] pNn]lvt kqsf] 5f+ofslk o;};fy ;+nUg /fvL k7fPsf] 5' .
k|fKt ePkl5 n]vL cfP cg'?ksf] Joj:yf ug{x'g cfb]zfg';f/ cg'/f]w ub{5' .
;+nUg
-cy{ dGqfno s=k|= zfvfsf] k=;+= s=k|= !^.@)%(.^) r=g+= ((^ ldlt @)%(.!).&_
pk/f]Qm ;DaGwdf /fli6«o ;ts{tf s]Gb|sf] r=g+= $) ldlt @)%(.(.@@ sf] kqsf]
5fofFk|lt o;};fy ;+nUg 5 . To; sfof{no÷ljefu÷s]Gb| / cGtu{t sfof{nox?df o;}
cg'?ksf] Joj:yf x'g / o; ;DaGwL hfgsf/L o; dGqfnosf] s=k|= zfvfnfO{ lgoldt
?kn] u/fpg] Joj:yf x'g cfb]zfg';f/ cg'/f]w ub{5' .
hfgsf/L pknJw u/fO{ lbg]
-/fli6«o ;ts{tf s]Gb| l;+xb/jf/sf] k=;+= @)%(.^) r=g+= $)_
!= e|i6frf/ lgjf/0f P]g @)%( sf] kl/R5]b $ df æk|wfgdlGqsf] k|ToIf /]vb]v /
lgoGq0fdf /xg] u/L g]kfn ;/sf/n] /fli6«o ;ts{tf s]Gb|sf] :yfkgf ug{ ;Sg]5Æ
eGg] k|fjwfg cg';f/ g]kfn ;/sf/ -d+=k=_ sf] ldlt @)%(.$.@& sf] lg0f{oåf/f
/fli6«o ;ts{tf s]Gb|sf] :yfkgf ePsf] xf] . e|i6frf/hGo sfo{nfO{ k|efjsf/L ?kdf
lgoGq0f ug{ tyf e|i6frf/ lj?4 hgr]tgf clej[l4 ug{ o; s]Gb|sf] :yfkgf ug]{
eGg] s'/f P]gsf] bkmf #& df :ki6 ?kdf tf]lsPsf] 5 / o; k|of]hgsf] nflu P]gsf]
bkmf #* df s]Gb|n] ug]{ lqmofsnfkx?nfO{ b]xfo -s_ b]lv -6_ ;Dd lglb{i6 ul/Psf]
5.
@= o; ;Gbe{df s]Gb|sf] :yfkgf e} o;n] cfˆgf] k|f/lDes sfof{/De ubf{ k|ydtM ;"rgf
;+sngnfO{ g} k|fyldstf lbPsf] 5 . o;sf] nflu g]kfn ;/sf/sf dGqfnox?nfO{
g} cflwsfl/s ;"rgf ;|f]t dfgL of] kqfrf/ ul/Psf] 5 . o; k|of]hgsf] nflu cf–
cfˆgf dGqfno / cGtu{t ljefu, sfof{no, ;fj{hlgs ;+:yf cflbaf6
lgoldt?kdf ;Dkfbg x'g'kg]{ lgoldt sfdx? -cjlw tf]lsPsf / cjlw
gtf]lsPsf_ ;d]tsf] oyfy{ ljj/0f pknJw u/fO{ lbO{ o; s]Gb|n] ug'{kg]{ lglb{i6
sfo{ ug{df ;3fp k'¥ofO{ lbg' x'g cg'/f]w ul/Psf] 5 .
#= o; s]Gb|nfO{ P]gn] tf]s]sf sfd b]xfo cg';f/ ePsf] Joxf]/f klg cjutfy{ cg'/f]w
5.
-s_ g]kfn ;/sf/sf dGqfno, ljefu, sfof{no / ;fj{hlgs ;+:yfaf6 ;Dkfbg
x'gk' g]{ sfo{x? lgoldt?kdf eP gePsf] laifodf ;"rgf ;+sng ug]{ .
-27_
-v_ g]kfn ;/sf/sf dGqfno, ljefu, sfof{no jf ;fj{hlgs ;+:yfaf6

lgoldt?kdf x'g'kg]{ sfo{ ePsf] gkfOPdf To:tf lgsfonfO{ ;f] ljifodf ;ts{
ug]{ .
-u_ ;fj{hlgs kb wf/0f u/]sf] JolQmn] k|rlnt sfg'g jdf]lhd lbPsf] ;DklQ
ljj/0f / cfosf] cg'udg ug]{ .
-3_ e|i6frf/ x'g;Sg] :yfg jf sfddf lgoldt lgu/fgL /fVg], 58\s] hfFr /
cGj]if0f ug]{ cfjZos Joj:yf ldnfpg] .
-ª_ e|i6frf/ lgoGq0f ;DaGwdf ckgfpg' kg]{ gLlt, /0fgLlt / tT;DaGwL sfg'gdf
s'g} ;'wf/ ug'{kg]{ b]lvPdf g]kfn ;/sf/nfO{ cfjZos ;'emfj lbg] .
-r_ g]kfn ;/sf/sf dGqfno, laefu, sfof{no jf ;fj{hlgs ;+:yfdf ph'/L k]l6sf
/fVg] Joj:yf ldnfpg] .
-5_ e|i6frf/sf] /f]syfd ug]{ p2]Zon] cfjZostf cg';f/ ;DalGwt lgsfonfO{ s'g}
;'emfj jf lgb]{zg lbg] .
-h_ e|i6frf/ ;DaGwL s;"/df cg';Gwfg ug]{ lgsfo jf kbflwsf/Ljf6 e|i6frf/
;DaGwL cfjZos ljj/0f jf ;"rgf k|fKt u/L cBfjlws u/fO{ /fVg] .
-em_ e|i6frf/ ;DaGwL k|fKt s'g} hfgsf/L ;DalGwt lgsfodf n]vL k7fpg] .
-`_ e|i6frf/ lgoGq0f ;DaGwdf cfOkg]{ cGo sfo{ ug]{ jf u/fpg] .
-6_ g]kfn ;/sf/n] tf]s]sf] cGo sfo{ ug]{ u/fpg] .
$= o; s]Gb|n] ug]{ sfo{af6 g]kfn ;/sf/sf ljleGg lgsfon] ;Dkfbg ug]{ sfdx?sf]
u'0ffTdstf, ;doj4tf, :jR5tf, kf/blz{tf clej[l4 ug{sf ;fy} lhDd]jf/L
ls6fgLdf ;d]t ;3fp k'¥ofpg] p2]Zo /flvPsf] x'gfn] tfxf+ dGqfno / cGtu{t
lgsfox?sf sfdx?sf] ;du| sfo{qmlds hfgsf/Lx? pknJw u/fO{ lbg cfu|x
ul/Psf] 5 . tfxf+af6 ljj/0f k|fKt ePkl5 cfjZos 5nkmn Pj+ hfgsf/Lx?
cfbfg k|bfg u/L p2]Zok"lt{ ug]{tkm{ ;xsfo{x? ub}{ nlug] j]xf]/f ;d]t cg'/f]w 5 .
%= plNnlvt P]gsf] bkmf #*-!_ b]xfo -r_ sf] Joj:yf cg';f/ ph'/L k]l6sfx? /fVg]
Joj:yf tTsfn} u/fO{ lbO{ ph'/L k]l6sf /flvPsf] / ;f]df lbO{Psf ph'/L, ;'emfj of
u'gf;fx? dfly tTsfn sfjf{xL x'g] s'/fsf] ;DaGwdf ;j{;fwf/0fx?nfO{ k|efjsf/L
9+uaf6 hfgsf/L u/fpg] Joj:yf x'g / o; ;DaGwL hfgsf/L o; s]Gb|nfO{ lgoldt
?kn] u/fO{ lbg] Joj:yf x'g ;d]t cg'/f]w 5 .
2.30 cjlweGbf a9L sfd gnufpg] jf/]
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|=)%(.^) ldlt @)^).!.%_
k|:t't ljifodf To; sfof{nodf sfhdf sfo{/t /xg' ePsf tyf To; sfof{nojf6
cGoq ;?jf e};Sg' ePsf sd{rf/Lx?nfO{ ;?jf ;DaGwdf lghfdtL ;]jf P]g tyf
lgodfjnLdf ePsf] k|fjwfg jdf]lhd /dfgf lbg'sf ;fy} sfh cjlw ;dfKt ePsf
sd{rf/LnfO{ clgjfo{ ?kdf sfh lkmtf{ ;d]t ug{x'g cfb]zfg';f/ cg'/f]w 5 .
-28_
2.31 cWoog ljbf ;DaGwdf

-eG;f/ ljefu s=k|= zfvfsf] k=;+= )%(.^) r=g+= !@%# ldlt @)^).@.!^_
lghfdtL ;]jf lgodfjnL, @)%) jdf]lhd tnjL cWoog ljbfdf cWoog ug]{
lghfdtL sd{rf/L cWoog ;dfKt ePkl5 lg=;]=P]g @)$( sf] bkmf $) u, 3 sf]
sj'lnot jdf]lhd clgjfo{ ;]jf ug{ kg]{ Joj:yf ePsf] x'Fbf pQm sj'lnot jdf]lhdsf]
;]jf cjlw k"/f gu/L k'gM cWoogsf] nflu s'g} lsl;dsf] k"j{ :jLs[lt tyf cWoog
ljbf ;fy} lg=;]=lg= @)%) sf] lgod ^!-%_ jdf]lhd ;'ljwf lbg gldNg] x'Fbf ;f]xL
jdf]lhd Ps?ktf sfod ug]{ u/fpg] egL ldlt @)^).!.!) df g]kfn ;/sf/
-;lrj :t/Lo_ lg0f{o ePsf] Joxf]/f cg'/f]w ul/G5 egL ;fdfGo k|zf;g dGqfnosf]
k=;+=% -ljbf_ @)%(.^)–( ldlt @)^).!.@% sf] kqaf6 n]lvcfPsf]n] ;f]sf] hfgsf/Lsf]
nflu cfb]zfg';f/ cg'/f]w ub{5' egL cy{ dGqfno s=k|= zfvfsf] k=;+= !^.)%(.^)
r=g+= !*!# ldlt @)^).@.!# sf] kqaf6 n]lvcfPsf]n] pQm cg';f/ ug{x'g cfb]zfg';f/
cg'/f]w ul/G5 .
2.32 clVtof/ b'?kof]u cg';Gwfg cfof]usf] ;'emfj k7fPsf]
-eG;f/ ljefu s=k|=zfvfsf] k=;+= @)^).^! r=g+= && ldlt @)^).$.@@_
cy{ dGqfnosf] k=;+= !^.)^).^! r=g+= !!* ldlt @)^).$.!( sf] kq ;fy k|fKt
clVtof/ b'?kof]u cg';Gwfg cfof]usf] k=;+= % -k|=kq_ )^).^! r=g+= !! ldlt
@)^).$.!( sf] ;'emfj k7fPsf] jf/] kqsf] 5fofFk|lt cfjZos hfgsf/Lsf] nflu
o;};fy ;+nUg u/L k7fO{Psf] Joxf]/f cfb]zfg';f/ cg'/f]w ub{5' .
;+nUg
-clVtof/ b'?kof]u cg';Gwfg cfof]usf] k=;+= %-k|=kq_@)^).^! r=g+= !! ldlt @)^).$.(_
g]kfn ;/sf/sf] lghfdtL÷k|x/L÷;+:yfg÷;ldlt tyf lzIf0f ;+:yfdf /xL
;fj{hlgs kb wf/0f u/]sf /fi6« ;]jsx?sf] z+sf:kb z}lIfs k|df0fkq 5fgjLgsf]
qmddf /x]sf]df To:tf /fi6« ;]jsx?sf] cjsfz Pj+ ;'ljwf ;DaGwdf ljleGg
lgsfox?af6 lgb]{zg dfu eO{ cfPsf]df clVtof/ b'?kof]u cg';Gwfg cfof]u P]g
@)%( sf] bkmf @* sf] pkbkmf -!_ sf] v08 -v_ jdf]lhd ;DalGwt lgsfox?df
b]xfosf] ;'emfj k7fpg] egL cfof]usf] ldlt @)^).#.!( sf] a}7saf6 lg0f{o ePsf]
x'Fbf lg0f{o ePsf] Joxf]/f cGtu{tsf ljefu, sfof{no, ;+:yfg, ;ldltx? ;d]tnfO{
hfgsf/L u/fO{ lbg' x'g lg0f{ofg';f/ cg'/f]w ul/G5 .
!= d[To' ePsf /fi6«;]jsx?sf] kl/jf/n] kfpg] ;'ljwf ;DaGwdf M
z}lIfs k|df0fkq z+sf:kb b]lvO cfof]udf k7fO{ ;s]sf] tyf cfof]uaf6 d'2f bfo/
x'g' cufj} d[To' eO;s]sf sd{rf/Lsf] z}lIfs k|df0fkqsf] k|df0fLs/0f ug]{ sfo{
gug]{ . k|df0fLs/0fsf] nflu k7fO{ ;s]sf] eP ;f]df yk sf/jfxL cufl8
ga9fpg] .
@= pd]/ jf ;]jf cjlw cg';f/ clgjfo{ cjsf; x'g]sf] ;DaGwdf M
z}lIfs k|df0fkqsf] 5fgjLg eO/x]sf] jf d'2f bfo/ eO;s]sf sd{rf/Lx? pd]/sf]
xb jf ;]jf cjlw cg';f/ clgjfo{ cjsfz kfpg] ePdf To:tf sd{rf/Lx?nfO{
cjsf; lbg jfwf gkg]{ / t/ ;]jf zt{ cg';f/ k|fKt x'g] ;'ljwf k|bfg ug]{
-29_
;DaGwdf sd{rf/L ;+rosf]if, gful/s nufgLsf]if / ;+lrt ljbf jfktsf] /sdsf
xsdf g/f]Sg]÷cGosf] xsdf eg] 5fgjLgaf6 k|fKt glthf / cbfntaf6 ePsf]
km};nf jdf]lhd x'g] Joj:yf ldnfpg] .
#= /fhLgfdf k]z u/]sf] ;DaGwdf M
z}lIfs k|df0fkq 5fgjLgsf] qmddf /x]sf /fi6« ;]jsn] /fhLgfdf lbPdf cfof]uaf6
ePsf] 5fgjLgsf] glthf k|fKt ePkl5 dfq lgodfg';f/sf] ;'ljwf lng ;DalGwt
/fi6« ;]js dGh'/ eO{ sj'lnot u/]sf] cj:yfdf To:tf /fi6« ;]jssf] /fhLgfdf
:jLs[t ug{ ;lsg] . 5fgjLgsf] clGtd lsgf/f gnfu];Dd To:tf /fi6« ;]jsn]
kfpg] sd{rf/L ;+ro sf]if, gful/s nufgL sf]if / ;+lrt ljbf jfktsf] /sd
jfx]ssf cGo ;'ljwfx?sf xsdf 5fgjLgsf] glthf jf cbfntsf] lg0f{o jdf]lhd
x'g] .
$= ljQLo ;'wf/ sfo{qmd cGtu{t :j]lR5s cjsfz ;DaGwdf M
;+:yfsf] ljQLo ;'wf/ sfo{qmd cGtu{t :j]lR5s cjsfz sfo{qmd cGtu{t
cjsfz lng rfxg] /fi6« ;]jssf] z}lIfs k|df0fkq z+sf:kb eO{ cfof]uaf6
5fgjLg eO/x]sf]df cfof]uaf6 cg';Gwfg k"/f e};s]kl5 dfq sfo{qmd cg';f/sf]
;'ljwf lng ;DalGwt /fi6« ;]js dGh'/ eO{ sj'lnot u/]sf] cj:yfdf To:tf /fi6«
;]jsnfO{ cjsfz lbg ;lsg] . 5fgjLg sf] clGtd lsgf/f nfu]kl5 dfq To:tf
/fi6« ;]jsn] kfpg] ;'ljwf kfpg] gkfpg] jf/] lg0f{o ug]{ . o:tf] sfo{qmd cGtu{t
cjsfz lng] ;+:yfx?sf /fi6« ;]jsx?sf] z}lIfs k|df0fkqsf] k|df0fLs/0f sfo{nfO{
cfof]un] k|fyldstf lbO{ k|df0fLs/0f ul/lbg] . o;/L k|fyldstf lbO{ k|df0fLs/0f
sfo{ u/fpg nfUg] vr{ ;DalGwt ;+:yfn] Joxf]g{' kg]{ u/L lgb]{zg lbg] .
%= ljefuLo sf/jfxL u/L gf]s/Ljf6 x6fpg] M
;DalGwt ;+:yfsf] k|rlnt lgodfg';f/ ljefuLo sf/jfxL u/L eljiodf cof]Uo
7xl/g] u/L gf]s/Laf6 jvf{:t ug{ afwf gkg]{ / t/ eljiodf cuf]Uo g7xl/g] u/L
gf]s/Laf6 jvf{:t ubf{ eg] 5fgjLgaf6 clGtd 6'+uf] nfu] kl5 ;f]xL jdf]lhd x'g]
u/L ;'ljwf tTsfn k|bfg gug]{ . t/ sd{rf/L ;+ro sf]if, gful/s nufgL sf]if /
;+lrt ljbf jfktsf] /sdsf] xsdf eg] g/f]Sg] .
2.33 ;]jf kl/jt{g ;DaGwdf
-;f=k|=d+= s=k|=zfvfsf] k=;+= r=g+= ^& ldlt @)^).%.!_
k|:t't ;DaGwdf txf+sf] -d+=k= ;lrjfno_ ldlt @)^).$.!^r=g+= #$ sf] kq ;fy

g]kfn k|zf;g ;]jfsf] 6fOlki6 kbaf6 g]kfn ljljw ;]jfsf] sDKo"6/ ck/]6/ kbdf ;]jf
kl/jt{g ug{sf] nflu nf]s ;]jf cfof]usf] k/fdz{ dfu ug{ kmfon k|fKt ePsf]df
k/fdz{sf] nflu ldlt @)^).$.@! k=;+= )^).^!.$) sf] kq;fy nf]s ;]jf cfof]u
s]Gb|Lo sfof{nodf k7fO{Psf]df ;f] cfof]usf] ldlt @)^).$.@* r=g+= ^!( sf] kqaf6
æ6fOlki6 kbaf6 sDKo"6/ ck/]6/ kbdf ;]jf kl/jt{g ug]{ ;DaGwdf ;fdfGo k|zf;g
dGqfnoaf6 ePsf] kl/kq jdf]lhd xfnsf] 6fOlki6 b/jGbL ePsf] lgsfodf
;dfg:t/sf] sDKo"6/ ck/]6/sf] kb l;h{gf u/L dfq sf/jfxL cufl8 a9fpg' kg]{
ePsf] x'Fbf ;f]xL jdf]lhd b/jGbL l;h{gf u/L pNn]lvt kl/kq jdf]lhdsf] of]Uotf
k'u]sf ;a}+sf] ;]jf kl/jt{gsf] sf/jfxL Ps} k6s ug{ pko'{Qm b]lvG5 . ctM To;
dGqfnoaf6 g]kfn ;/sf/sf ;a} lgsfodf sfo{/t ;DalGwt sd{rf/Lsf] clGtd @-b'O{_
-30_
jif{sf] sfo{ ;Dkfbg ;DaGwL d"NofÍg kmf/d ;lxt k|To]ssf] cnu cnu ljj/0f
pknJw u/fO{ lbg x'g cg'/f]w 5Æ egL n]vL cfPsf] x'Fbf pNn]lvt kqfg';f/ x'g
lg0f{ofg';f/ cg'/f]w 5 .
2.34 6fOlki6af6 sDKo"6/ ck/]6/df ;]jf÷;d"x kl/jt{g jf/]
-eG;f/ ljefu s=k|=zfvfsf] k=;+= s=k|= *.@)^).^! r=g+= @!$ ldlt @)^).%.!!_
pk/f]Qm ;DaGwdf 6fOlki6af6 sDKo"6/ ck/]6/df ;]jf÷;d"x kl/jt{g jf/]sf]

;fdfGo k|zf;g dGqfnosf] r=g+= ^&, ldlt @)^).%.! / r=g+= !(, ldlt @)^).$.% sf]
kq cy{ dGqfnosf] k=;+= s=k|= !^.)^).^! r=g+= !)!, ldlt @)^).$.!^ / r=g+= @(!,
ldlt @)^).%.$ sf] kq ;fy k|fKt x'g cfPsfn] pQm kqx?sf] 5fofF k|lt o;};fy
;+nUg u/L k7fO{Psf] Joxf]/f cfb]zfg';f/ cg'/f]w ul/G5 .
;+nUg
-;f=k|=d+= s=k|=zfvfsf] k=;+= @)^).^! r=g+= !( ldlt @)^).$.%_
g]kfn ;/sf/sf ljleGg lgsfodf xfn sfo{/t g]kfn k|zf;g ;]jfsf 6fOlki6
kbdf sfo{/t /xL sDKo"6/ ;DaGwL cfjZos tfnLd lnO{, sDKo"6/ ck/]6/sf] nflu
Go"gtd of]Uotf k"/f u/]sf, s]xL 6fOlki6x?n] g]kfn ljljw ;]jfsf sDKo"6/ ck/]6/
kbdf kb Pj+ ;]jf, ;d"x kl/jt{g u/L kfp+ egL lgj]bg lbg] u/]sf] / sltko
lgsfoaf6 ;f] cg';f/ ;]jf, ;d"x kl/jt{gsf] nflu l;kmfl/z ;d]t eO{ cfpg] u/]sf]
;Gbe{df n]lvb}5 . xfnsf] 6fOlki6 kbsf] b/jGbL ePsf] lgsfodf ;dfg :t/sf]
sDKo"6/ ck/]6/sf] kb l;h{gf u/L dfq txf+ dGqfno÷;lrjfno÷cfof]u lgsfo jf
cGtu{t sfo{/t OR5's -sDKo"6/ ck/]6/sf] nflu tf]lsPsf] Go"gtd of]Uotf k'usf]_
6fOlki6x?nfO{ lghfdtL ;]jf P]g @)$( / lghfdtL ;]jf lgodfjnL @)%) adf]lhd
;]jf, ;d"x kl/jt{g ug{ o; dGqfnosf] k"j{ ;xdlt lnO{ sf/jfxL cufl8 a9fpg To;
dGqfno÷;lrjfno÷cfof]u lgsfonfO{ ;xdlt lbg] egL g]kfn ;/sf/ -;lrj:t/_
af6 ldlt @)^).$.@ df lg0f{o ePsf] Joxf]/f cfjZos sf/jfxLsf] nflu cg'/f]w 5 .
2.35 uf]i7Ldf ePsf 5nkmnsf] sfof{Gjog ;DaGwdf
-eG;f/ ljefu s=k|=zfvfsf] k=;+= s=k|= *.@)^).^! r=g+= @%@ ldlt @)^).%.!(_
oxL ldlt @)^) efb| !@ b]lv !$ ;Dd /fh:j k|zf;g tfnLd s]Gb|df / tt\
kZrft eG;f/ ljefudf ePsf] cGt/lqmofTds sfo{qmddf, ;lqmo ;xefuL e} ;d:of
k|:t't ug'{ ePsf] / 5nkmndf efu lng' ePsf]df cfb]zfg';f/ wGojfb lbg rfxG5' .
;f] cj;/df, 5nkmn ePsf] d"NofÍgdf Ps?ktf sfod ug]{, lqjifL{o eG;f/ ;'wf/sf]
sfo{qmd th'{df ug{, cfGtl/s ;dGjo Pj+ lhNnfut ;dGjo :yflkt ug]{ u/fpg] h:tf
p2]Zo kl/k"lt{sf nflu of] kq n]Vb}5' . jf:tljs ?kdf eG;f/ k|zf;gdf kl/jt{g
ePsf] cg'e"lt ;/f]sf/jfnfn] kfpg ;s"g / ljefuaf6 lg/LIf0f x'Fbf klg ;f] s'/fsf]
k|ToIf cg'ej x'g ;sf];\ eGg] ljifodf j[xt 5nkmn ePsf] :d/0f u/fpg rfxG5' .
;f]xL 5nkmndf ;xdlt eP cg';f/ cltl/Qm ;|f]t / ;fwgsf ;DaGwdf s'g} ;d:of
Pj+ cGo s'/fdf låljwf pTkGg ePdf t'?Gt ljefudf ;Dks{ /fVg klg oxf+x?nfO{
cg'/f]w ub}{ uf]i7Ldf p7]sf / sfof{Gjog ug{ ;xdlt ePsf lgDg cg';f/sf sfo{x?
klg sfof{Gjog x'g cfb]zfg';f/ cg'/f]w ub{5' .
-31_
-s_ /fh:j c;'nL M

!= nIo cg';f/ dfl;s c;'nL k'¥ofpg] .
@= k|To]s lbg ljefudf c;'nLsf] ljj/0f l6kfpg] .
-v_ ;dGjo M
!= r'xfj6 lgoGq0fsf nflu ;/f]sf/jfnf lgsfox?;+u lgoldt j}7s ug]{ .
@= ef/tLo÷ltJjtL eG;f/;+u klg lgoldt j}7s ug]{ .
#= eP u/]sf sfd÷sf/jfxLsf] ljj/0f ljefudf lgoldt ?kdf k7fpg]
-u_ sfg'gL kIf M
!= eG;f/ P]g / lgod b'?:t cj:yfdf /fVg] .
@= j:t' juL{s/0fsf] k':ts / eG;f/ lgb]{lzsf /fVg] .
#= kl/kqx?nfO{ Jojl:yt u/L /fVg] .
$= cfly{s P]g b'?:t /fVg] .
%= cGo eG;f/ k|zf;g;+u ;DalGwt gLlt lgod, cfb]z, ;"rgf cflbnfO{
Jojl:yt ?kdf /fVg] .
-3_ k|zf;lgs Joj:yf M
!= gful/s j8fkqnfO{ k|efjsf/L ?kdf nfu" ug]{ .
@= glthfd"ns jflif{s sfo{tflnsf lgdf{0f u/L sfd ug]{ .
#= ;Dej eP;Dd ;a} sd{rf/Lx?nfO{ lnlvt ?kd} sfd ;'lDkg] .
$= lgoldt ?kdf :6fkm ldl6Ë ug]{ .
%= sfof{nosf] plrt ;'/Iff Joj:yf ldnfpg] .
^= sfof{no xftf ;kmf ;'U3/ /fVg] .
&= sfof{no xftfnfO{ w"dkfg lgif]lwt If]q 3f]if0ff ug]{ .
*= hg;Dks{ sIf (Help Desk) /fVg] .
(= ljefudf k7fpg' kg]{ b}lgs, dfl;s, rf}dfl;s, cw{jflif{s / jflif{s k|ult
ljj/0f lgwf{l/t ;dofjlwleq} k7fpg] .
!)= sfof{nosf sf]7fx?df gDj/ /fvL ;Dej eP;Dd sfof{no ljGof;
(Layout) ldnfpg] .
!!= lgDg:t/sf sd{rf/Lsf] lnlvt ?kdf kfnf] tf]Sg] .

!@= sd{rf/Lsf] ljj/0f b'?:t /fVg] .
!#= cfˆgf] sfof{nosf] ljj/0f (Profile) b'?:t /fVg] .
!$= sfof{nosf] kl/ro (Brifing) lbg' k5{ eGg] ;f]rfOn] ;f] tof/L cj:yfdf
-32_
/fVg] .
!%= sfof{no xftf 7"nf] eP 7fp+ 7fp+df P/f]sf] Joj:yf ug]{ .
!^= k|To]s sf]7fsf] jflx/ leq j:g] sd{rf/Lsf] gfd, lghn] ;Dkfbg ug]{
sfdx? / sfo{ ;Dkfbg ug{ nfUg] ;do tyf ;]jfu|fxLn] k]z ug'{kg]{
sfuhftsf] ;"rL ;lxtsf] ljj/0f 6fF; ug]{ .
!&= k|To]s sfof{nodf lg/LIf0f k'l:tsf /fVg] . k|rlnt Joj:yf cg';f/
ljefuaf6 lgoldt ?kdf lg/LIf0f eP gePsf] n]vL k7fpg] Joj:yfnfO{
lgoldttf lbg] .
!*= k|To]s sd{rf/Ln] kl/ro kq b]lvg] u/L nufpg] .
!(= s'g} sd{rf/L sfof{nodf pkl:yt gx'Fbf Psn] csf{sf] sfd ug]{ plrt
Joj:yf ldnfpg] .
@)= ;]jfu|fxLn] dx;'; ug]{ u/L cf–cfˆgf] If]q ;'xfpFbf ;'wf/sf sfo{x? nfu"
ug]{, u/fpg] .
-ª_ eG;f/ ljefusf zfvfx?;+u ;xsfo{ M
!= ljefusf zfvfx?n] dfu u/] cg';f/sf ljj/0fx? pknJw u/fpg] .
@= ljefusf zfvfx?n] dfu u/]sf ;"rgfx?nfO{ k|fyldstf lbO{ kq k7fpg] .
#= ljefusf zfvfaf6 Ps k6s kq k7fP kl5 tfs]tf ug'{kg]{ l:ylt l;h{gf
gug]{ .
-r_ d"NofÍg zfvfn] ck]Iff u/]sf ljj/0fx? M
!= ljleGg cfoftstf{n] ljefudf d"No k'g/fjnf]sgsf] nflu lbPsf]
lgj]bgdf ;DalGwt eG;f/ sfof{nosf] /fo÷k|ltlqmof dfudf pNn]lvt
d"No j[l4sf] cfwf/ ;DaGwdf hjfkm t'?Gt k7fpg' kg]{ .
@= t]>f] d'n'saf6 k}7f/L x'g] d'Vo d'Vo dfn j:t'x?sf] b}lgs ljj/0fsf ;a}
dxnx?df :ki6 -j'emg]_ u/L k7fpg] .
#= snsQfb]lv eG;f/ ljGb';Ddsf] ef8f jLdf / cGo vr{x? oyfy{k/s x'g'
kg]{ . olb ljefuaf6 g} To:tf] vr{ tf]Sg] kg]{ eP Railway/Transporter
tyf cGo lgsfox?af6 oyfy{ ef8fsf] b//]6 a'emL ljefunfO{ hfgsf/L
u/fpg] .
$= ef/taf6 k}7f/L ePsf] ;fdfg -ljn]6, l;d]G6, dfj{n cflb_ sf] Railway
Trasnport sf] lan cg';f/ ef8f e/f}6 hf]8L d"No sfod ug]{ .
%= PCA sf] nflu cf=j= @)%(.^) df aL/uGh, d]rL, la/f6gu/, e}/xjf /
lq=lj= :yn eG;f/ sfof{nox?nfO{ ;+Vof tf]sL k7fPsf]df PCA eP
gePsf] hfgsf/L k|fKt gePsf]n] oyf;So rfF8f] hfgsf/L pknJw
u/fpg] .
-5_ k|zf;g zfvfn] ck]Iff u/]sf ljj/0fx? M
!= b/jGbLeGbf a9L sd{rf/L sfo{/t 5g\ eg], h;sf] hxfF b/jGbL xf], ToxL
-33_
/dfgf ug]{ nfdf] ;do;Dd /dfgf glbO{ /flv /fVg' ePg .
@= sd{rf/Lx?sf] clen]v b'?:t ug]{ k|of]hgsf nflu k|zf;gaf6 dfu
ul/Psf ljj/0fx?nfO{ uDeL/tfk"j{s e/L k7fpg] .
#= d'2fsf] ;DaGwdf ljefu / sfof{nonfO{ k|Tof;L agfO{ k/]sf k'g/fj]bg jf
l/6sf] hjfkm ;se/, P]gsf] Dofbleq} hjfkm agfO{ k]z ug'{kg]{ .
$= a]?h'sf] xsdf ;se/ cfGtl/s / clGtd n]vfk/LIf0fs} cj:yfdf
5nkmnåf/f a]?h' p7\g glbg] / p7]sf a]?h'nfO{ ;doleq} c;'n ug]{, jf
lgoldt ug{ s] ug'{kg]{ xf] ug]{ .
%= lgodfg';f/ w'Nofpg ldNg] jf lnnfd ug{ x'g] sfuhft jf j:t'x?nfO{
t'?Gt cfjZos sfo{jfxL ug]{ .
^= eG;f/ k|zf;gnfO{ r':t b'?:t / hjfkmb]xLk"0f{ agfpg, k4ltdf cfwfl/t
sfo{ k|0ffnL ckgfpg] / kf/blz{tfsf] gLlt cjnDag ug'{ ckl/xfo{ 5 .
-h_ dx;'n zfvfn] ck]Iff u/]sf ljj/0fx? M
!= eG;f/ sfof{nox?af6 ;fdfg hfFrkf; ubf{ hfFrsLx?n] dfnj:t'sf]
ef}lts k/LIf0f ubf{ clen]v /fVg' kg]{ ljifodf tof/ ePsf] kmd]{6
cg';f/sf] /lhi6/ v8f u/L k|To]s hfFrsLx?n] ef}lts k/LIf0faf6 dfn
;fdfgsf] cj:yf tyf cGo Joxf]/f ;d]t clgjfo{ ?kdf clen]v /fvL
;DalGwt hfFrsLn] ;xL ug]{ / clws[tn] k|dfl0ft ug]{ .
@= eG;f/ sfof{nox?af6 juL{s/0f ;DaGwdf låljwf ePsf ljifox?df s'g}
s'g} eG;f/ sfof{nox?af6 lgb]{zg dfq dfu ug]{ u/]sf] b]lv+bf o:tf
ljifox?df sfof{nosf] :ki6 /fo ;d]t pNn]v e} cfpg' kg]{ .
#= b/jGbL juL{s/0f ;DaGwdf ljjfb e} juL{s/0fsf] nflu ljefu;+u ;f]wgL
ePsf] xsdf To:tf ljjfb ePsf ;fdfgx?sf] nfUg] dx;'n w/f}6Ldf /fvL
hfFrkf; ug'{kg]{df s'g} s'g} s]zdf w/f}6Ldf hfFrkf; geO{ ;b/:ofxf u/L
b/jGbL Plsgsf] nflu ljefudf n]vfk9L u/]sf] b]lvg cfPsf] x'Fbf cj
b]lv b/jGbL låljwf ePsf] s]zsf] xsdf w/f}6Ldf hfFrkf; ug]{ .
$= juL{s/0f ;DaGwdf låljwf pTkGg ePdf csf]{ eG;f/ sfof{no;+u
;dGjo u/L låljwf lg/fs/0f ug]{ k|of; ug'{kg]{ . juL{s/0fsf] ;DaGwdf
ljefuLo kl/kq e} ;s]sf s'/fx?df ;d]t n]vfk9L x'g] u/]sf] b]lv+bf
ljefuLo kl/kq cflbnfO{ x]/] kl5 dfq ljefu;+u n]vfk9L ug]{ .
%= ;fdfGotofM lkmtf{ lbg'kg]{ vfnsf w/f}6Lx? klg ;b/:ofxf ubf{ kl5 lkmtf{
lbg ;d:of -ah]6_ b]lvPsf] tyf kf6L{nfO{ klg a9L b'Mv x'g] u/]sf] 5 .
To;tkm{ Wofgfsif{0f x'g'kg]{ . ;fy},
^= ;b/:ofxf ubf{ obfsbf ;a} /sd eG;f/ dx;'ndf hDdf ug]{ sfo{
ePsf]df Wofgfslif{t x'g'kg]{ .
-em_ k|of]uzfnfn] ck]Iff u/]sf ljj/0fx? M
kf6L{sf] ;fv, j:t'sf] lsl;d, eG;f/ b/jGbLsf] l:ylt, ahf/sf] l:ylt h:tf
-34_
ljljw kIfnfO{ aLrf/ u/L sfof{non] plrt 7x/ePsf gd"gfx? k|of]uzfnfdf
k7fpg' pko'Qm x'g]5 .
2.36 cjlw gk'Ub} ;?jf ug{ ;xdlt dfu ug]{ ;DaGwdf
-cy{ dGqfno s=k|=zfvfsf] k=;+= !^.@)^).^! r=g+= #^( ldlt @)^).%.!(_
pk/f]Qm ;DaGwdf ;fdfGo k|zf;g dGqfnosf] k=;+= )^).^! r=g+= (( ldlt

@)^).%.!& sf] cjlw gk'Ub} ;?jf ug{ ;xdlt dfu ug]{ ljifosf] kqsf] 5fofFk|lt
o;};fy ;+nUg /fvL cfjZos sf/jfxLsf] nflu k7fO{Psf] Joxf]/f cfb]zfg';f/ cg'/f]w
ub{5' .
;+nUg
lghfdtL ;]jf P]g / lgodfjnLsf] cjlw gk'Ub} ;?jf ug]{ k|fjwfgnfO{ k|efjsf/L ?kdf
sfof{Gjog ug{ u/fpg o; dGqfnoaf6 ldlt @)^).#.^ df cg'/f]w eO{ ;s]sf]
ePtfklg k'gM klxnfs} ;d:ofx? bf]xf]l/g] ul/Psf] kfOPsf]n] k'gM To; dGqfnosf]
Wofgfs{if0fsf nflu cg'/f]w ub}{5' . To:tf ;d:ofx?df,
• cjlw gk'Ub} ;?jf ;xdlt dfu ubf{ ljleGg lgsfoaf6 lghfdtL ;]jf P]g, @)$(
tyf lgodfjnL @)%) df ePsf] :ki6 sfg'gL cfwf/ pNn]v gu/L c? g} sf/0f
pNn]v u/L k7fpg] u/]sf],
• d]l8sn jf]8{sf] l;kmfl/z geO{sg klg lj/fdLsf] sf/0f egL pNn]v eO{ cfpg]
u/]sf],
• ;?jf lg0f{o ubf{sf] cj:yfdf g} cjlw gk'Ub} ;?jf ug'{kg]{ l:ylt pTkGg gx'g] tkm{
Wofg glbOPsf],
• s'g} sd{rf/LnfO{ s'g} sfof{nodf /fvL /fVg pko'Qm gePsf] dfq pNn]v ug]{ t/
To;sf sf/0fx? :ki6 pNn]v gu/L ;xdlt dfu ug]{ u/]sf] .
• Pp6} sd{rf/L Ps} ef}uf]lns If]qdf dfq ;?jf ug{ k|:tfljt eO/xg] kl/kf6L
/x]sf],
• cjlw gk'Ub} ;?jf ug{ ;xdlt dfu ubf{ eg'{kg]{ ljj/0f kmf/dsf] ljleGg
dxnx?df 7Ls 7Ls ljj/0f, cfwf/ / cf}lrTo ;d]t :ki6 ?kdf e/L gcfpg]
u/]sf] /
• ljefuLo sf/jfxL g} ug'{kg]{ ;Ddsf] cj:yfsf sd{rf/Lx?nfO{ clVtof/jfnfn]
sfg'g jdf]lhd sf/jfxL gu/L cGoq ;?jf u/L rf]Vofpg]tkm{ dfq Wofg lbPsf]
b]lvPsf] .
cjlw gk'Ub} ;?jf ug'{kg]{ cj:yf eg]sf] ljz]if cj:yfdf ul/g'kg]{ ;?jf eGg]
a'emfpg] / j'e\mg' kg]{ ePsfn] ljz]if cj:yf ljBdfg ePsf] cfwf/ k|i6 eO{ cfpg'
kg]{df jf/Daf/ pko'{Qm ;d:ofx? bf]xl/g uO{ lghfdtL ;]jf P]g tyf lgodfjnLsf]
;?jf ;DaGwL Joj:yfsf] sfof{Gjog k|efjsf/L x'g g;s]sf] ;Gbe{df b]xfo jdf]lhd
u/L P]g / lgodfjnLsf] k|efjsf/L sfof{Gjog x'g k'gM ;fb/ cg'/f]w ub{5' .
!= lghfdtL ;]jf P]g tyf lgodfjnL jdf]lhd ljefuLo sf/jfxL g} ug'{kg]{ ;Ddsf]
cj:yfsf sd{rf/Lx?nfO{ sfg'g jdf]lhd cfjZos sf/jfxL ug]{ u/fpg] / To:tf
sd{rf/LnfO{ sf/jfxL gu/L ;xdlt lnO ;?jf dfq u/]/ rf]Vofpg] k|j[lQnfO{
-35_
clVtof/jfnfn] s8fO{sf;fy lg?T;flxt ug]{ u/fpg] .
@= s'g} lghfdtL sd{rf/LnfO{ cjlw gk'Ub} ;?jf ug{ ;xdlt dfu ubf{ ;f] k|of]hgsf]
nflu lghfdtL ;]jf P]gsf] bkmf !*-@_ sf] k|ltaGwfTds jfSof+z !, @ / #
lghfdtL ;]jf lgodfjnLsf] lgod #^-r_ Pj+ sd{rf/L Joj:yfkg lgb]{lzsf
@)%* df plNnlvt sfg'gL cfwf/sf ;fy} cf}lrTo / sf/0f ;d]t :ki6?kdf
v'nfO{ k7fpg] .
#= ljz]if kl/l:yltdf dfq cjlw gk'Ub} ;?jf ug{ ;lsg] sfg'gL Joj:yf ePsf] x'Fbf
cf–cfˆgf] dGqfno÷;lrjfno÷cfof]u jf cGtu{t ;?jf ubf{ g} k'gM cjlw gk'Ub}
cGoq ;?jf ug'{kg]{ l:ylt pTkGg gxf];\ eGg]tkm{ kof{Kt Wofg k'¥ofO{ dfq ;?jf
ug]{ lg0f{o x'g' kg]{ .
$= ;?jf ;xdltsf] nflu cg'/f]w u/L k7fp+bf ljj/0f kmf/ddf 7Ls 7Ls dxndf
cfjZos ljj/0f :ki6 ?kdf e/L k7fpg] / ljj/0f kmf/dsf] s}lkmot dxndf s'g
ef}uf]lns If]qdf s] slt cjlw sfo{/t /x]sf] xf], ;f] ;d]t v'nfO{ k7fpg] Joj:yf
ug]{ .
%= s'g} sd{rf/LnfO{ s'g} sfof{nodf /fVg pko'Qm gx'g] egL dfq pNn]v u/]/
gk'Ug] x'Fbf lghnfO{ To; sfof{nodf /flv/fVg lsg pko'Qm gx'g] xf] < k'i6\ofO{
;d]t pNn]v x'g' kg]{ .
^= ;?jf u/]sf] !).!% lbgleq} klg 3/kfos ldnfpg egL ;?jfsf] nflu ;xdlt
dfUg] k|j[lQ sd ug{ 3/kfos ldnfpg' kg]{ g} eP ;?jf ubf{s} cj:yfdf ;f]
kIfnfO{ aLrf/ u/L lg0f{o ug]{ .
2.37 >]0fL ljxLg kbdf sfo{/t sd{rf/Lsf] ;?jf ;DaGwdf
-;fdfGo k|zf;g dGqfno s=k|=æsÆzfvfsf] k=;+= s=k|=-!%^_@)^).^! ldlt @)^).&.$_
>]0fLljxLg kbdf sfo{/t lghfdtL sd{rf/Lx?sf] ;?jf ug'{ kbf{ ;DalGwt

dGqfno, ljefu Pj+ sfof{nox?af6 ;fdfGo k|zf;g dGqfodf k7fpg] / tL kbdf
sfo{/t sd{rf/Lx?n] ;d]t o; dGqfnodf lgj]bg ug]{ u/]sf] cj:yfdf o;
dGqfnoaf6 klg ;/sf/L lgsfox?sf sfd sf/jfxLdf ;dGjo ug'{sf ;fy} sd{rf/Lsf]
dsf{nfO{ ;xfg'e"ltk"j{s aLrf/ u/L ;?jf ;DaGwL sfo{ ;Dkfbg ub}{ cfO/x]sf] Joxf]/f
cjut g} 5 . t/ lghfdtL ;]jf lgodfjnL @)%) sf] lgod #@ sf] pklgod @ df
>]0fLljxLg lghfdtL sd{rf/Lsf] ;?jf dftxt sfof{nox?df eP sfof{no k|d'vn], cGo
sfof{nox?df eP ljefuLo k|d'vn] / Ps dGqfno jf cGtu{t sfof{noaf6 csf]{
dGqfno jf cGtu{t sfof{no eP sfo{/t sfof{nosf] k"j{ ;xdlt lnO{ clVtof/jfnfn]
ug]{ 5, To:tf] ;?jfsf] hfgsf/L ;fdfGo k|zf;g dGqfnonfO{ lbg' kg]{ 5 egL
pNn]v ul/Psf] 5 . lgodfjnLn] o;/L :ki6 pNn]v u/]sf] >]0fLljxLg sd{rf/Lsf] ;?jf
;DaGwL ljifodf sf/jfxLsf nflu sd{rf/Ln] ;fdfGo k|zf;g dGqfnodf wfO/xg' kg]{
cj:yf l;h{gf x'g glbg ;?jf ul/g] kb l/Qm 5 eGg] lglZrt ePkl5 b/jGbL bf]x/f]
gkg]{ u/L lgodfjnLdf pNn]v ePsf] ;?jf ;DaGwL Joj:yfsf] sfof{Gjog ;DalGwt
sfof{no k|d'v, ljefuLo k|d'v / clVtofjfnfaf6 g} ug]{ u/fpg] Joj:yf x'g / To;sf]
hfgsf/L ;fdfGo k|zf;g dGqfno / lghfdtL lstfjvfgfnfO{ ;d]t lbg x'g ldlt
@)^).&.% sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
-36_
2.38 ;fdfGo k|zf;g dGqfnosf] lgb]{zg sfof{Gjog ug]{ u/fpg] jf/]

-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|=)^).^! r=g+= !)*^ ldlt @)^).&.!&_
g]kfn ;/sf/n] ;j} dGqfno tyf cGtu{t sfof{nox?sf] ;+/rgfTds ;'wf/ ug]{
sfo{ ;~rfng ul//x]sf] Joxf]/f cjut} x'g' k5{, ;f] ;+/rgfTds sfo{df b/jGbL bf]xf]/f]
kg]{ ;Defjgf Go"g ug{ ;j} dGqfno, cfof]u, ;lrjfnosf] ;xof]u cfjZos x'G5 .
;f]sf] nflu lghfdtL ;]jf P]g, @)$( sf] bkmf !* sf] pkbkmf -@_ sf] k|ltjGwfTds
jfSof+zsf] v08 !, @ / # tyf lghfdtL ;]jf lgodfjnL, @)%) sf] lgod #^-r_ sf] -
!_ / -@_ jdf]lhd s'g} klg lghfdtL sd{rf/Lx?sf] cjlw gk'Ub} ;?jf ug]{ ;xdltsf]
nflu / pQm P]gsf] bkmf !*-s_-@_ jdf]lhd sfh ;xdlt tyf l/Qm kbdf ;?jf
;xdlt lng' kbf{ ljefu tyf sfof{nox?n] l;w} ;fdfGo k|zf;g dGqfnodf kqfrf/
gu/L ;DalGwt dGqfno dfkm{t kqfrf/ ug'{kg]{ Joxf]/f o;eGbf cufl8 klg ljleGg
;dodf ul/Psf] kl/kqaf6 cjut u/fOPs} xf] tfklg sltko ljefu tyf
sfof{nox?n] kqfrf/ ubf{ ;DalGwt dGqfno dfkm{t g} kqfrf/ ug]{ Joj:yfsf nflu
dftxtsf ljefu tyf sfof{nox?df kl/kq x'g lg0f{ofg';f/ cg'/f]w ul/G5 egL
;fdfGo k|zf;g dGqfno -sd{rf/L k|zf;g zfvf_ af6 k=;+= s=k|= )^).^! r=g+= !$^
ldlt @)^).^.@( df n]vL cfPsf]n] ;f] cg';f/ x'g cfb]zfg';f/ cg'/f]w 5 egL cy{
dGqfno s=k|= zfvfsf] k=;+= s=k|= )^).^! r=g+= !)#@ ldlt @)^).&.% df
n]lvcfPsf]n] ;f] cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w ul/G5 .
2.39 kqfrf/ ubf{ cjnDag ug'{kg]{ dfkb08
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|=)^).^! r=g+= !!@^ ldlt @)^).&.@!_
d'n'sL k|zf;gdf eG;f/ k|zf;gsf] cfˆg} j}lzi6\otf /lxcfPsf] 5 . o;
kl/k|]Iodf eG;f/ k|zf;gsf x/ sfd sf/jfxLsf] u'0f:t/Lotfn] ;du| k|zf;g oGqdf
ljz]if of]ubfg k'¥ofpg ;Sg] x'G5 . o;y{ Pp6f sfof{non] csf]{ sfof{nodf kqfrf/
ubf{ xf];\ jf ;]jfu|f/L ;+:yf jf JolQm;+u kqfrf/ ubf{ xf];\ eG;f/ k|zf;gaf6 hf/L
ul/Psf] kqsf] Go"gtd u'0f:t/Lotf sfod /fVg lgDgfg';f/sf] dfkb08 clgjfo{ ?kdf
sfod /fVg cfb]zfg';f/ cg'/f]w ub{5' .
!= kqfrf/ ubf{ sfof{nosf] n]6/ Kof8 g} k|of]u ug]{ .
@= sfof{nosf] 5fk / b:tvt ug]{ kbflwsf/Lsf] 5fk nufp+bf d;L ntkltg] u/L
gnufpg] .
#= lr7L kq hf/L ubf{ kq ;+Vof gDj/ n]Vg] .
$= n]6/ Kof8sf] l;/fgdf n]lvg] ldlt / kbflwsf/Ln] b:tvt ubf{sf] ldlt Pp6} x'g'
kg]{ .
%= kqdf ljifo pNn]v ug]{ .
^= kqsf] klxnf] cg'R5]bdf s'g kqsf] k|To'Q/ n]lvPsf] xf] jf s] k|;+udf kq n]Vg
nfluPsf] xf] :ki6 ug]{ .
&= kqnfO{ 6fO{k/fO6/ jf sDKo"6/af6 d'b|0f ug]{ . tL pks/0f pknJw 5}gg\ eg]
ljefu;+u df+u ug]{ / pknJw gx'Gh]n;Dd xftn] kq n]Vbf /fd|f] cIf/df ;kmf;+u
n]Vg] .
-37_
*= kqdf b:tvt ug]{sf] gfd / kb kq tof/ ubf{ g} d'b|0f ug]{ .

(= kq sfnf] d;Ln] tof/ ug]{ / sfnf] d;Ln] g} b:tvt ug]{ .
!)= kq rnfgL u/]kl5 ;f]sf] gDj/ pko'Qm :yfgdf ;kmf d;Ln] n]Vg] .
!!= kq k6\ofO{ vfddf /fVbf kq kfpg]n] u'0f:t/Lo ?ksf] kq kfpg' k5{ eGg] s'/fsf]
x]Ssf /fVg] .
h'g;'s} sfof{noaf6 ul/g] kqfrf/n] To; sfof{nosf] c;n k|zf;gsf] kl/ro
lbg] s'/fnfO{ ;b}j dgg u/L Go"gtd dfkb08 k"/f u/]/ dfq eljiodf kqfrf/ ug{x'g]5
eGg] s'/fdf ljefu ljZ:t /x]sf] s'/f ;d]t cfb]zfg';f/ cg'/f]w ub{5' .
2.40 cWoog÷tfnLd÷cWoog e|d0fdf hfFbf sj'lnotgfdf ;DaGwdf
-cy{ dGqfno s=k|= zfvfsf] k=;+= s=k|=!^.)^).^! r=g+= !##$ ldlt @)^).*.*_
pko'{Qm ;DaGwdf j}b]lzs 5fqj[lQ cGtu{t cWoog÷tfnLd÷cWoog e|d0fdf

hfFbf s]xL sd{rf/Lx? cWoog÷tfnLd÷cWoog e|d0fdf k"/f u/L sfo{/t lgsfodf
xflh/ x'g gcfpg] tyf ljb]zdf g} a:g] k|j[lQ b]lvPsf]n] o;/L cWoog
tfnLd÷cWoog e|d0fdf dgf]gog eO{ sGkm/d]zg ;d]t k|fKt ePkl5 ;+nUg 9fFrf
jdf]lhdsf] sj'lnotgfdf clgjfo{ ?kdf eg{ nufpg] / sj'lnotgfdfsf] jlv{nfk
sfo{÷cfr/0f ug]{nfO{ lg=;]=P]g, @)$( sf] bkmf $)3-@_ / bkmf ^!-!_ sf] -5_
jdf]lhd sf/jfxL ug'{kg]{ Joxf]/f ldlt @)^).&.!( sf] g]kfn ;/sf/ -;lrj:t/_
lg0f{ofg';f/ cg'/f]w 5 egL ;fdfGo k|zf;g dGqfno -hgzlQm ljsf; Pj+ tfnLd
zfvf_ sf] r=g+= !*& ldlt @)^).&.@$ sf] kq k|fKt ePsf]n] ;f] cg';f/ ug'{ u/fpg'
x'g sj'lnotgfdfsf] 5fofF k|lt ;d]t o;};fy /fvL k7fO{Psf] Joxf]/f cfb]zfg';f/
cg'/f]w ul/G5 .
2.41 ljsf; tkm{sf sd{rf/Lx?nfO{ lbOg] ;'ljwf ;DaGwdf
-eG;f/ ljefu s=k|= zfvfsf] k=;+= s=k|=)^).^! r=g+= !@^@ ldlt @)^).*.*_
@)^) cfzf]h * ut] cl3 ljsf;tkm{ lgo'Qm ePsf :yfoL sd{rf/Lx?nfO{ b]xfo
jdf]lhdsf] ;'ljwf k|bfg ug]{ u/L ldlt @)^).^.* df g]kfn ;/sf/ dlGqkl/ifb\af6
lg0f{o ePsf] x'Fbf cj pk|fGt ;f] jdf]lhdsf ;'ljwf kfpg] u/L ah]6df Joj:yf u/]/
lg0f{o sfof{Gjog ug{ u/fpg cg'/f]w 5 egL cy{ dGqfno, k=;+= s=k|= !^.)^).^!
r=g+= !@() ldlt @)^).*.@ sf] kq dfkm{t\ ;f] dGqfnosf] ah]6 tyf sfo{qmd
dxfzfvfsf] k=;+= $)–#–!!)-s_ r=g+= *)% ldlt @)^).&.@* sf] kqaf6
n]lvcfPsf]n] ;f] cg';f/ x'g cfb]zfg';f/ cg'/f]w ul/G5 .
!= pkbfg tkm{ M–
-s_ % jif{ ;Dd sfd u/]sfnfO{ glbg] .
-v_ % jif{ b]lv !) jif{;Dd sfd u/]sfnfO{ k|To]s jif{sf lgldQ cflv/L cfwf
dlxgfsf] tnj a/fa/sf] /sd lbg] .
-u_ !) jif{ eGbf a9L !% jif{;Dd sfd u/]sfnfO{ k|To]s jif{sf lgldQ cflv/L
! dlxgfsf] tnj a/fj/sf] /sd lbg] .
-3_ !% jif{ eGbf a9L hlt;'s} jif{ eP klg k|To]s jif{sf nflu cflv/L 8]9
-38_
dlxgfsf] tnj a/fj/sf] /sd lbg] .
@= cf}ifwL pkrf/ tkm{ M–
lghfdtL ;]jf P]g tyf lgodfjnLdf Joj:yf eP h:t} @) -aL;_ jif{ gf]s/L
cjlwnfO{ k"/f cjlw dfgL h] hlt cjlw sfd u/]sf x'g ;f] nfO{ bfdf;fxLsf]
b/n] x'g cfpg] cf}ifwL pkrf/ lng afFsL /sd lbg] .
@)^) c;f]h * ut] pk|fGt cfof]hgf jf cGo s'g} k|of]hgsf nflu c:yfoL
sd{rf/L lgo'Qm ubf{ d+=k= sf] pk/f]Qm lg0f{o jdf]lhdsf] ;'ljwfeGbf a9L gkfpg] u/L
lgo'lQm kq jf s/f/ kqdf :ki6 pNn]v u/]sf] x'g' kg]{5 . lgo'lQm kq jf s/f/df s'g}
;'ljwf pNn]v gu/]sf]df o:tf] ;'ljwf lbOg] 5}g .
2.42 tnj eQf ;DaGwdf .
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] ldlt @)^).!@.@^_
cy{ dGqfno s=k|= zfvfsf] r=g++ @#%& ldlt @)^).!@.!( sf] kqjf6 æclVtof/
b'?kof]u cg';Gwfg cfof]uåf/f e|i6frf/sf] s;"/df cg';Gwfg eO{ ljz]if cbfnt ;dIf
d'2f rnfO{ lgnDjgdf /x]sf txfF ljefu jf cGtu{tsf] sd{rf/Lx?nfO{ lgnDjg
cjlwdf lghfdtL ;]jf P]g lgod jdf]lhd cfwf tnj lbg] ldlt @)^).!@.!^ sf]
lg0f{ofg';f/ cg'/f]w ub{5'Æ egL n]vL cfPsf]n] ;f]xL cg';f/ e'QmfgL ug'{ x'g cg'/f]w
5.
2.43 sd{rf/L clen]v cWofjlws /fVg] jf/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] r=g+= @!#@, ldlt @)^).!@.@&_
ælghfdtL ;]jf lgodfjnL, @)%) sf] lgod !) df lghfdtL sd{rf/Lsf] j}olQms
ljj/0f tyf cGo clen]vx? ;DjlGwt dGqfno, ;lrjfno, ljefu, sfof{no,
;j}wflgs c+u tyf lgsfo / ;DjlGwt lghfdtL sd{rf/Ln] ;d]t cBfjlws ?kdf
/fVg] / lghfdtL lstfjvfgfnfO{ cfjZos ljj/0f pknJw u/fpg' kg]{ Joj:yf ePsf]
Joxf]/f ljlbt} 5 . o:tf clen]vx? cBfjlws ?kdf g/flv+bf lghfdtL sd{rf/L
clgjfo{ cjsf; x'g] ldlt eGbf a9L cjlw;Dd ;]jfdf jxfn /xL sfo{/t /xg uPsf]
;d]t kfOPsf]n] o:tf clen]vx? lghfdtL lstfjvfgf / ;DjlGwt lgsfox?n] ;d]t
clgjfo{ ?kdf cBfjlws ?kdf /fvL o:tf] cj:yf cfpg glbg] Joj:yfsf] nflu g]kfn
;/sf/ -;lrj :t/_ sf] ldlt @)^).!@.!! lg0f{ofg';f/ cg'/f]w 5Æ egL ;fdfGo
k|zf;g dGqfnosf] k=;+= @-lgod_ @)^).^!, @)# ldlt @)^).!@.!@ sf] kqjf6 n]lvO{
cfPsf] x'Fbf kqdf pNn]v eP jdf]lhd clen]v cBfjlws /fvL ;f]sf] hfgsf/L
lghfdtL lstfjvfgfdf ;d]t k7fpg] Joj:yfsf] nflu cfb]zfg';f/ cg'/f]w ub{5' eGg]
Joxf]/f cy{ dGqfnosf] ldlt @)^).!@.@# sf] kqjf6 n]vL cfPsf] Joxf]/f cfb]zfg';f/
cg'/f]w ul/G5 .
2.44 ;"rgf tyf ;+rf/ k|ljlwsf] k|of]u af/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] r=g+= @#!*, ldlt @)^!.@.!$_
æg]kfn ;/sf/jf6 xfn} k|sfzgdf NofOPsf] b"/;+rf/ gLlt, @)^) sf] bkmf %=(=!
df pNn]v u/] cg';f/ ;"rgf tyf ;+rf/ k|ljlwsf] e/k'/ k|of]u ug{ Pj+ s'g} ;xof]u
cfjZos k/] ;f]sf] hfgsf/L kfPdf ;xof]u k'¥ofpg] elg ;"rgf tyf ;+rf/ dGqfnosf]
k=;+= (!% ldlt @)^!.!.!$ sf] kqjf6 n]lv cfPsf] x'bf pQm bkmfsf] 5fofF k|lt
cfjZos sf/jfxLsf] nflu o;};fy k7fO{Psf] Joxf]/f cfb]zfg';f/ cg'/f]w ub{5' Æ eGg]
-39_
Joxf]/f cy{ dGqfno sd{rf/L k|zf;g zfvfsf] k=;+= s=k|= !^.)^).^! r=g+= @^@!
ldlt @)^!.@.@! sf] kqjf6 n]vL cfPsf]n] pQm gLltsf] plNnlvt bkmfsf] 5fofFk|lt
;+nUg u/L k7fOPsf] Joxf]/f cfb]zfg';f/ cg'/f]w ul/G5 .
%=(=! g]kfn ;/sf/sf s]Gb|Lo:t/sf ;a} lgsfonfO{ cfly{s jif{ @)^!.^@ sf]
cGTo;Dddf O06/g]6df hf]l8g]5 . tL lgsfosf] j]j;fO6df ;a} ;"rgfsf] ;fy}
k|sflzt ;fdu|L (Documents) klg pknJw x'g]5g\ . cfly{s jif{ @)^@.^# sf]
cGTo;Dd hgtfnfO{ k|ToIf ;]jf lbg] ;/sf/L lgsfo h:t}M s[lif, :jf:Yo, lzIff,
x'nfs cflbdf sfo{/t dfWolds tx;Ddsf] lzIff kfPsf sd{rf/LnfO{ Od]n
O06g/]6 k|of]udf bIf jgfO pkof]u ug{ nufO E-Governance tk{m pGd'v
u/fOg]5 .
2.45 sd{rf/Lx? lgoldt ?kdf sfof{nodf pkl:yt x'g] af/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] r=g+= @#&@, ldlt @)^!.@.@&_
lgDg lnlvt s'/fx?nfO{ ;a} eG;f/ sfof{nox?n] s8fOsf;fy nfu" ug]{ u/fpg]
Joj:yf x'g hfgsf/L u/fp+b5' .
!= ;a} eG;f/ sfof{nox?sf sfof{no k|d'vx?n] ;/sf/L sfdsf] l;nl;nfdf afx]s
sfof{no 5f8L cGoq ghfg] / hfg} k/sf] v08df laefuaf6 lnlvt :jLs[lt lnP/
dfq} 5f8\g x'g tyf cfsl:ds sfd ePdf dxflgb]]{zsnfO{ cu|Ld hfgsf/L u/fP/
dfq} sfof{no 5f]8\g x'g .
@= eG;f/ sfof{nosf clws[tx? cfnf]÷kfnf] u/L sfof{no 5f8L lx8\g] u/]sf] eGg]
u'gf;f] k6s÷k6s ;'lgg] u/]sf] x'+bf To:tf] k||a[ltnfO{ lg?T;flxt ug]]{ u/fpg] /
b/jGbL sd ePsf] cj:yfdf /fh:j cfh{g ug]{ sfof{noaf6 o;/L cfnf]kfnf] ul/
ljbf a:bf sfo{:t/df c;/ kg]{ x'+bf ljbf ;x'lnot gePsf] Joxf]/f dgg\ ug{ x'g\
tyf /fhkqf+lst sd{rf/Ln] & lbg eGbf a9L ljbf lnPsf]df tTsfn} laefudf
lnlvt ?kdf hfgsf/L u/fpg] .
#= eG;f/ sfof{ nox?sf /fhkq cg+lst sd{rf/Lx? nfdf] ;do;Dd ljgf ;"rgf
sfof{nodf cg'kl:yt /xg]], ljbf :jLs[t gu/fO{ a:g] h:tf lqmofsnfkx? x'g]
u/]sf] ;DaGwdf labf clwsf/sf] s'/f gePsf] Joxf]/f k|To]s sfof{non] g} cfk"m
cGtu{tsf sd{rf/Lx?nfO{ hfgsf/L u/fpg] / To; k|sf/sf sfo{x? x'g glbg
;r]ttf ckgfpg] . ;fy}} /fhkq cg+lst sd{rf/Ln] ! dlxgf eGbf a9L ljbf
lbPsf]df ;f] sf] hfgsf/L tTsfn} laefudf k7fpg] .
$= ;fdfGotM lghfdtL ;]jf P]g, lgod adf]lhd ! jf @ aif{sf]] cjlw k'u]kl5 ;?jf
ug]]{ Joj:yf 5 . t/ s]xL sd{rf/Lx?n]] nfdf] cjlw;Dd labfdf a;L cjlw k'u]sf]
lhsL/ u/L ;?jf dfu ug]{ k|a[lQ a9]sf] ;Gbe{df o;/L ;?jf ubf{ xflh/L lbg
;d]t u0fgf ul/g] Joxf]/f ;d]t ;Dk"0f{ sd{rf/Ldf cjut u/fO{ lbg' x'g .
%= dfly plNnlvt eP cg';f/ ;a} sd{rf/Ln]] nugzLntfsf ;fy lgoldt?kdf
sfof{nodf pkl:yt eO{ sfdsfh u/L /fhZj c;"nLdf k|efjsf/L of]ubfg k'¥ofpg]
nufotsf] ;t\sfo{df ;a}hgf bQlrQ x'g' x'g]g} 5 . o;/L ;Dkfbg ePsf]
sf/jfO{sf] d"NofÍg jflif{s?kdf ul/g]] sfo{ ;Dkfbg d"NofÍg kmf/fddf k|ltljlDat
x'g] 5 . o;y{ cfly{s jif{ cGTo eP kl5 sfg"gn] lglb{i6 u/]]sf] cjlw leq} sfg"g
cg';f/ laefudf k]z ug'{kg]{ sfo{ ;Dkfbg d"NofÍg kmf/fdl;w} dxf–lgb]{zsnfO{
;Daf]wg u/L k7fpg] Joj:yf ldnfpg' x'g ;d]t ;"lrt u/]sf] 5' .
-40_
– dxflgb]{zs
>L pk–dxflgb]{zsHo",
eG;f/ ljefu M dfly pNn]v eP cg';f/ lgoldttf / cf1fkfngf ;d]tsf cfwf/df
ljefu / dftxt sfof{nox?df sfo{/t ;Dk"0f{ /f=k=l4= >]0fLsf clws[tx?sf] ;'k/Lj]If0f
tyf /f=k= t[= >]0fLsf clws[tx?sf] k'g/fjnf]sgsf nflu cfˆgf] ;'emfj ;lxt sfo{
;Dkfbg kmf/fd d"NofÍgsf lgldQ d ;dIf k]z ug]{ u/fpg] Joj:yf ug'{ xf]nf .
2.46 d"NofÍg kmf/fddf d"NofÍgstf{sf] :ki6 ljj/0f pNn]v ug]{
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] r=g+= @$#(, ldlt @)^!.#.!)_
æpko'{Qm ljifo ;DjGwdf lghfdtL ;]jf lgodfjnL, @)%) -;+zf]wg ;lxt_ sf]
lgod &* pklgod -!_ ;+u ;DjlGwt cg';"lr–!% df tf]lsPsf] sfo{ ;Dkfbg d"NofÍg
kmf/fd eg]{ lgb]{lzsfdf sfo{ ;Dkfbg d"NofÍg ug]{ ltg} txsf d"NofFsgstf{x?
-;'k/Lj]Ifs, k'g/fjnf]sgstf{ / k'g/fjnf]sg ;ldltsf ;b:ox?n] d"NofFsg ul/;s]kl5
cfkmgf] b:tvt / ldlt pNn]v ug{' kg]{ k|fjwfg /x]sf]df b:tvt / ldltsf ;fy} pQm
d"NofFsgstf{x?sf] gfd / >]0fL ;d]t pNn]v ePdf pQm d"NofFsgstf{x? jt{dfg
lghfdtL ;]jf P]g / lgodfjnLdf tf]lsP jdf]lhdsf] kbflwsf/Lx? xf] xf]Og eGg] s'/f
Plsg ug{ ;Dej x'g] ePsf]n] cj pk|fGt sfo{ ;Dkfbg d"NofFsg u/]sf] ldlt ;d]t
:ki6 ?kdf pNn]v ug{' kg]{, ;fy} o; j9'jf ;ldltsf] ;lrjfnodf k|fKt sltko
sf=;=d'= kmf/dx?df sf=;=d'= kmf/fd btf{ ePsf] btf{ gDj/ / ldlt pNn]v gePsf],
s'g} d"NofÍgstf{sf] b:tvt jf d"NofFsg ul/Psf] ldlt jf k|bfg u/]sf] c+s 5'6 ePsf]
d"NofÍgstf{n] :ki6 sf/0f gv'nfO{ k"0f{fÍ k|bfg u/]sf], sf=;=d'=kmf/fd eg]{ sd{rf/Lsf]
b:tvt 5'6 ePsf], lghn] ljj/0f el/ k]z u/]sf] sfof{nosf] 5fk sf=;=d'= kmf/fddf
gnfu]sf], k'g/fjnf]sg ;ldltsf ltghgf kbflwsf/Lx? dWo] s'g}sf] b:tvt 5'6 ePsf],
/]hf nufP cg';f/ u0fgf ubf{ x'g] c+s / k|fKtfÍdf n]lvPsf] c+s km/s kg]{ u/]sf], b'j}
tkm{ x:tfIf/ gu/L k|fKtfÍ jf /]hf s]/d]6 u/]sf] h:tf ;d:ofx? b]lvPsf]n] capk|fGt
k'g/fanf]sg ;ldltsf cWoIfn] ;j} ljj/0f hfFrL hfFRg nufO{ l/tk"j{ssf] sf=;=d'=
kmf/fd lghfdtL ;]jf P]g, @)$( / lghfdtL ;]jf lgodfjnL, @)%) åf/f lglb{i6
;dofjlwleq lglb{i6 lgsfox?df k7fpg' kg]{ u/L g]kfn ;/sf/ -;lrj:t/_ jf6 ldlt
)^!.@.@& df lg0f{o ePsfn] ;f] jdf]lhd sfof{Gjog ug]{ u/fpg] Joj:yfsf nflu
lg0f{ofg';f/ cg'/f]w 5Æ elg cy{ dGqfnosf] s=k|= zfvfsf] k=;+= s=k|= !^÷)^).)^!
r=g+= @*)! ldlt @)^!.#.# sf] kqjf6 n]lv cfPsf]n] cfb]zfg';f/ cg'/f]w ul/G5 .
2.47 lgb]{zg k7fPsf]
-eG;f/ ljefu lg/LIf0f zfvfsf] k=;++= lg÷)^!.^@ r=g++ &(! ldlt @)^!.*.!^_
ldlt @)^!÷*÷!# ut]sf lbg o; ljefudf ;DkGg ljefuLo uf]i7Lsf] ;dfkgsf
cj;/df o; ljefusf >Ldfg\ dxflgb]{zsHo"n] sfof{no k|d'vx?nfO{ ;Djf]wg ubf{
lgDgfg';f/ lgb]{zg lbg' ePsf]n] lgb]{zgx? cg';f/sf] sfo{ u/L dfl;s ?kdf k|ult
k|ltj]bg k7fpg' x'g c'g/f]w ub{5' .
!= ;b}j eG;f/ k|zf;gsf] ;fv pRr /fVg lqmofzLn /xg] .
@= cfˆgf] eG;f/ sfof{nonfO{ tf]lsPsf] /fh:jsf] nIo k|flKt ug{ ;b}j pTk|]l/t /
pT;flxt /xg] .
-41_
#= eG;f/ k|zf;gnfO{ ;do ;fk]If ultzLn, kf/blz{, cfw'lgs / Jojl:yt t'Nofpg

ug'{kg]{ sfo{x?df bQlrQ /xg] .
$= ;]jfu|fxLk|lt pRr ;Ddfg bzf{pg], pgLx?sf] ;Gt'i6L g} cfˆgf] ;]jfsf] d"NofÍgsf]
dfkb08 xf] eGg] ;DemL sfd ug]{ .
%= eG;f/ rf]/L lgoGq0fdf x/–xd];f rgfvf] /xg] .
^= eG;f/ d"NofÍgdf sf/f]jf/ d"NonfO{ dfGotf lbg] . o:df ;/sf/L /fh:j ;+sng
k|lt ;Djb]gzLn /xg] .
&= j:t' jlu{s/0fdf ljZj eG;f/ ;+u7gsf] dfu{ lgb]{zg cg';f/ j:t'ut lg0f{o ug]{ .
o:tf] lg0f{o ubf{sf] ;dodf /fi6«;]js sd{rf/Ln] lgjf{x ug'{kg]{ /fi6«k|ltsf] st{Jo
slxNo} ge"Ng] .
*= ;]jfu|fxLnfO{ s;/L a9L ;]jf lbg ;lsG5 / /fh:j ;+sngdf s;/L j[l4 ug{
;lsG5 eGg] dgf]lj1fgaf6 k|]l/t e} sfd ug]{ .
(= sfof{no ejg, sf]7f, sl/8f]/ / sfof{no kl/;/ ;kmf–;'U3/ /fVg] .
!)= ;a} sd{rf/Ln] ;b}j tf]lsPsf] kf]zfs / nf]uf] clgjfo{ ?kdf nufpg] .
!!= ;dodf sfof{no cfpg], sfd g;lspGh]n jf lgwf{l/t ;do;Dd sfof{nodf
/xg] .
!@= ljbf ;x'lnot dfq xf] clwsf/ xf]O{g eGg] s'/fnfO{ dgg\ u/L clt cfjZos
sfddf jfx]s ljbfdf ga:g] .
!#= ljz]if u/L sfof{no k|d'vn] c•f g5f]8\g] . PseGbf a9L clws[t ePsf] c•fdf
clws[t klg ljz]if kl/l:yltdf jfx]s ljbfdf gj:g] . PseGbf a9L clws[t ePsf]
c•fdf slx st} cfnf]kfnf] u/L sf]xL c•fdf pkl:yt x'g] / sf]xL ljbfdf /xg]
k|j[lQ b]lvPsf] 5, o;nfO{ k"0f{tM lg?T;flxt ug]{ . o:tf] k|j[lQ /fhkq cglÍt
sd{rf/Ldf klg b]lvPsf] 5, To;nfO{ klg lg?T;flxt ug]{ .
!$= ljefudf b}lgs l6kfpg' kg]{ /fh:jsf] ljj/0f ljefujf6 kmf]g gcfP klg
sfof{nojf6} kmf]g u/L !@M)) jh]leq clgjfo{ ?kdf l6kfpg] Joj:yf ug]{ .
!%= ljefudf & ut]leq k7fpg] kg]{ dfl;s k|ult ljj/0f, !% ut]leq k7fpg' kg]{
!)) j:t'sf] ljj/0f jf # ut]leq k7fpg' kg]{ kl/;"rssf] ljj/0f cflb tf]lsPsf]
;dodf clgjfo{ ?kdf k7fpg] .
!^= sfof{no ;do jfx]s ljxfg–j]n'sf sfof{nosf] 6]lnkmf]g clgjfo{ ?kdf p7fpg]
Joj:yf ldnfpg] / kmf]gdf Colour ID /fvL Miscall x]g{ ;lsg] Joj:yf u/L kmf]g
klxrfg u/L Call back ug]{ Joj:yf ldnfpg] .
!&= ;a} sd{rf/LnfO{ ;dfg?kdf cfnf]kfnf] u/L 5f]6L eG;f/df v6fpg] jf ljleGg
kmfF6df sfd nufpg] . ljz]if sf}zn jf ;Lk ePsf sd{rf/LnfO{ s'g} ljz]if sfd
lghnfO{ g} lbg'kg]{ ePdf klg lghjf6 ;f] sfd c?nfO{ klg l;sfpg] Joj:yf ug]{ .
!*= dlxgfdf slDtdf Psk6s clgjfo{?kdf :6fkm ldl6Ë ug]{ .
!(= sfof{noleqsf sd{rf/L k|zf;g / hfFrkf; ;DjGwL sfddf ;+ej eP;Dd
-42_
sd{rf/Lsf] ;fd"lxs pkl:yltdf lg0f{o u/fO sfo{ ;+rfng ug]{ .
@)= eG;f/ ljefudf nfu" ul/Psf] ;'wf/sf] ljj/0f k':tssf] ?kdf k|sflzt ePsf] 5,
;f] cg';f/ ;a} sfof{nodf ;+ej eP;Ddsf ;a} Joj:yf tTsfn} b]lv
clgjfo{?kdf nfu" ug]{ .
@!= eG;f/ ljefuaf6 k|sflzt ePsf ;a} ljj/0f÷k':ts k|fKt ug]{ / ;f] k|sfzgnfO{
;a}n] b]Vg] 7fpFdf l;;fsf] b/fh agfO{ Ps÷Ps k|lt k|bz{gdf /fVg] .
@@= cfˆgf] sfof{nosf] kl/ro lbg] j|f]l;o/sf] cnfjf pko'Qm k|sfzgx? ug{ kxn
ug]{ .
@#= k|d'v, clws[t jf s'g} klg sd{rf/Ln] ljefu jf cGo s'g} lgsfoåf/f cfof]lht
sfo{qmddf efu lnP/ sfof{nodf kmls{Pkl5 ;f] sf] ljj/0f ;a} sd{rf/L Ps}
:yfgdf a;L 5nkmn ug]{ k/Dk/fsf] yfngL o;} lgb]{zg ;'gfpg] sfo{af6 k|f/De
ug]{ .
@$=slDtdf dlxgfdf Psk6s s'g} Pp6f ljifonfO{ s]Gb|ljGb" jgfO{ 5nkmn u/L b]lvg]
u/L ;'wf/ ug]{ .
@%= sfof{nodf htfht} 6fFl;Psf cgfjZos sfuhft, k'/fgf Sofn]08/ cflb x6fpg] .
@^= jif]{gL sfuhft w'Nofpg] .
@&= lg/LIf0f k'l:tsfdf n]lvPsf s'/f / ljefu nufotjf6 k|fKt lgb]{zgsf] k|ult
ljj/0f lgoldt ?kdf -dfl;s_ ljefudf k7fpg] . ;fy} xfn;Dd lgb]{zgsf qmddf
ljleGg eG;f/ sfof{nox?df lg/LIf0f k'l:tsfdf lbOPsf lgb]{zgx?sf] ljj/0fsf]
k|ltlnlk cljnDjg ljefudf k7fpg] .
@*=ljz]if sfdsf] ljz]if k|ltj]bg tof/ ug]{ k|0ffnLsf] yfngL ug]{ .
@(= sfof{no k|d'vx?sf] gfd, sfo{ cjlw / ;+ej eP kmf]6f] ;lxt sfof{no k|d'vsf]
sf]7fdf jf j}7s sIfdf /fVg] .
#)= ;a} sd{rf/LnfO{ ;+ej eP;Dd pko'Qm d]r, 6]j'n, 6]j'nsf] l;;f, ?dfn, 6]j'ndf
/fVg] cfjZos ;fdfu|L, b/fh cflb pknJw u/fpg] .
#!= s'g} klg sd{rf/L sfof{nodf cg'kl:yt /x]sf] avt csf]{ sd{rf/Ln] oyfjt sfd
ug{ ;Sg] u/L :yfoL Joj:yf ug]{ .
#@= gful/s a8fkq ;a}n] b]Vg] 7fpFdf /fVg] / o:sf] k|lt sfof{nosf] d'Vo d'Vo :yfg
jf zfvfdf /fVg] .
##= glthfd"ns jflif{s sfo{tfnLsf lgdf{0f u/L Jojl:yt 9Ën] sfd ug]{ .
#$= ;]jfu|fxL÷;/f]sf/jfnfx?;+u slDtdf dlxgfdf Psk6s ljz]if 5nkmn ug]{ . cyjf
;fj{hlgs ;'g'jfO{ sfo{qmddf d'Vo d'Vo ;/f]sf/jfnf lgsfosf k|ltlglwnfO{
lgoldt ?kdf cfdGq0f ug]{ .
#%= ;'/Iff k|jGw ;dofg's"n ug]{ . o;sf] nflu kfnf]–kx/fsf] plrt Joj:yf ug]{ /
sfof{no k|d'v / clws[tx?n] ljz]if Wofg lbg] .
#^= eG;f/ If]qleq dfnjfxs uf8L k|j]z ug]{ ljlQs} ljefujf6 kl/kq eP cg';f/sf]
-43_
Format df btf{ ug]{, b'O{ 306fleq hfFrsLn] clgjfo{?kdf sfd ;DkGg ug]{
nufotsf sfo{x? a9L eGbf a9L OdfGbfl/tfsf ;fy ;]jfefjn] ljgf–df]nflxhf
;DkGg ug]{ u/fpg] tk{m ;a} sd{rf/L ;lqmo /xg] .
#&= cflzs'8f nfu" ePsf eG;f/df ;f] k|0ffnL cg';f/ g} sfd ug]{ . s'g} klg jfxfgfdf
Customs Operation flow chart k|lts"n x'g] u/L sfd gug]{ .
#*= 7"nf eG;f/n] cfˆg} sfof{nosf] gfd d'lb|t ;fgf–;fgf ks]6 8fo/L, 86k]g cflb
tof/ ug]{ . ;Dk"0f{ sfof{noleq sfk]{l6Ë u/L ;kmf ;'U3/ /fVg] . sfof{noleqsf
leQfdf /fli6«otf emlNsg] kmf]6f], k]lG6Ë, pTkfbg jf /fd|f ljrf/x? n]lvPsf k|]mdx?
6fF:g] .
#(= sfof{nosf] ;+u7g tflnsf ;a}n] b]Vg] 7fpFdf /fVg] . ;Dej ePdf sd{rf/Lsf] gfd
;d]t pNn]v ug]{ .
$)=;a} eG;f/n] sDKo"6/jf6 kq tof/ ug]{, sDKo"6/jf6} ljj/0f tof/ ug]{, ôfS;jf6
kqfrf/ ug]{ / Od]n /fvL sfd ug]{ . o:sf nflu ;fwg–;|f]t gk'u x'g]n] ljefudf
kqfrf/ ug]{ .
$!= sfof{non] lgMz'Ns lbg ;Sg] lgj]bg x]Nk 8]S;jf6 pknJw u/fpg] . k|1fkgkq
plrt ?kdf, plrt d"Nodf ;xh 9Ëaf6 pknJw e}/x]] g/x]sf] s'/fdf ljz]if
rgfvf] /xg] .
$@=sfof{nosf] wf/f, jQL, 6]lnkmf]g, ejg cflbsf] b'?:ttfdf hf]8 lbg] . ;dodf
dx;"n ltg]{, ;dodf dd{t ug]{, lskmfotL x'g] u/L ;+rfng ug]{, b'?kof]u x'g glbg]
Joj:yf ug]{ .
$#= ;a} sfof{non] cf–cfˆgf] sfof{nosf] brifing paper -;+lIfKt kl/ro ljj/0f_ b'?:t
cj:yfdf /fVg] . ;dofg's"n To;nfO{ update -kl/dfh{g_ ul//xg] .
$$=;a} sfof{non] cfˆgf sd{rf/L sxfF j;]sf 5g\, ltgsf] 3/, 7]ufgf, kmf]g gDj/,
df]jfO{n gDj/ b'/:t u/L /fVg] . o:sf] Ps k|lt ljefudf ;d]t k7fpg] .
$%=cfˆgf] sfof{nodf eP u/]sf pNn]vgLo sfdx? k|];df lbg], ljefunfO{ klg
hfgsf/L u/fpg] . nIo cg';f/ /fh:j c;'nL ePdf, rf]/L lgsf;L k}7f/LnfO{
kqmfp ug{ ;lsPdf, unt 3f]if0ffsf] ;fdfg hkmt ug{ ;lsPdf, unt sfo{nfO{
lg?T;flxt ug{ hl/jfgf ul/Pdf, j]?h' km5\of}6 ug{ ;lsPdf jf o:t} cGo pNn]Vo
sfd ug{ ;lsPdf tL s'/fx? ;fj{hlgs ug]{ jf ljefu;+u ;dGjo u/L k|rf/
k|;f/df Nofpg] .
$^=dfl;s kl/;"rsdf cfˆgf] sfof{no s] slt sf/0fn] dfly cfof] jf tn k¥of] eGg]
s'/fsf] ljZn]if0f ug]{ . o;nfO{ dxTj lbg] . o;k|lt pbfl;g g/xg] . k|d'vsf]
pbfl;gtfn] ;f] sfof{no g} k|ToIf ck|ToIf ?kdf bl08t x'g] cj:yf k|lt Vofn
/fVg] .
$&=k|To]s dlxgfsf] cGTo kl5 ;f] dlxgfdf s'g dfnj:t'jf6 slt /fh:j a9\of] / s'g
dfnj:t'jf6 slt /fh:j 36\of] tyf s'g kf6L{÷Ph]06÷6«fG;kf]6{jf6 slt dx;"n
a9\of] / slt dx;"n 36\of] eGg] s'/fsf] ljZn]if0f u/L /fh:j j[l4df kxn ug]{ /
cfjZostfg';f/ ljefudf ;"rgf ;d]t k7fpg] .
-44_
$*=CTD kmf/fd, DRP sf] /sd, l;dfjtL{ Counterpart ;+usf] j}7s cflbnfO{ k"0f{tM
k|fyldstf lbO{ sfd ug]{ .
$(=j}Í Uof/]06L k'/fgf] -cfly{s cWofb]z @)^! sf] cg';"rL! sf] *-(_ sf] k|ltjGwfTds
jfSof+zn] Joj:yf u/]sf]_ nfO{ km's'jf ug]{ ;Gbe{df j}Í Uof/]06Lsf] ;Ssn k|lt
sRrf kbfy{ k}7f/L ug]{ eG;f/ sfof{nodf g} x'g] / lgsf;L ug]{ eG;f/ sfof{nox?
Pj+ j}Í Uof/]06L km's'jf ug]{ eG;f/ sfof{nodf j}Í Uof/]06Lsf] k|lt gx'g] x'Fbf
;/f]sf/jfnf eG;f/ sfof{non] lglb{i6 ?kdf dfFu u/]sf] j}Í Uof/]06Lsf] k|df0fLt
k|lt ôfS; jf cGo rfF8f] ;fwgjf6 t'?Gt k7fO lbg] sRrf kbfy{ cfoftstf{ tyf
;Ssn j}Í Uof/]06L /x]sf eG;f/ sfof{nosf] bfloTj x'g]5 .
%) cfˆgf] eG;f/ sfof{nodf Ph]06 e} sfd ug]{ ;a} Ph]06x?nfO{ eG;f/ sfof{nodf
btf{ u/fO{ tt\;DjGwL ljj/0f cWofjlws /fVg] .
%!= j08]8 j]o/ xfp;sf] k|df0fkq / eG;f/ Ph]06 ;DjGwL k|df0fkq x/]s jif{ gjLs/0f
eP gePsf] x]/L 7x¥ofP/ dfq ;'ljwf lbg'kg]{ jf sfd ug{ kfpg] xf] eg] dfq
To:tf] ;'ljwf lbg] .
%@= Ph]06sf] Profile ;DjGwL ljj/0f ljefudf t'?Gt k7fpg] .
%#= rf]/L lgsf;L tyf k}7f/Lsf] qmddf slx st}jf6 ;'/fs k|fKt e} ;'/fsL btf{ ug'{kg]{
ePdf ljefunfO{ t'?Gt hfgsf/L lbg] .
%$=d"n eG;f/ tyf dftxtsf 5f]6L eG;f/x? ;a}sf] cnu÷cnu ?kdf eG;f/ If]q -
rf/ lsNnf v'nfO{_ hldg tyf eP /x]sf] ;DklQsf] PsLg ljj/0f ljefudf
cljnDj k7fpg] .
%%= /fh:j n]vf Joj:yfnfO{ r':t b'?:t /fVg] .
%^= lhNnfl:yt ;/f]sf/jfnf sfof{nox? tyf :yfgLo k|zf;g;+u cfjZostf cg'?k
;do÷;dodf j}7s a;fO{ ;dGjo sfod ug]{ . o:df lhNnfl:yt /fh:j k/fdz{
;ldltsf] ;lqmotfsf nflu ;d]t kxn ug]{ .
%&= tLgjif]{ eG;f/ ;'wf/ of]hgf, ;'wf/sf] qmd cflbdf ;b}j ;dlk{t /xg] . o:sf nflu
ljefu;+u ;fwg >f]t k|fKt ug{ lg/Gt/ ;Dks{df /xg] . a9L ;}4flGts / tfls{s
x'g'sf] ;§f ;dofg's"n Jojxfl/s e} sfof{nosf] nIo k|flKtdf lg?T;flxt geO{ k"0f{
:jpTk|]l/t 9Ën] lqmofzLn /xg] .
%*=dxTjk"0f{ s'/f, ;+du|df eG;f/ k|zf;gsf] ljz]if u/L sfof{nosf] ;fv ;b}j pRr
/fVg ;a} sd{rf/Ln] dg, arg / sd{n] sfof{nok|lt ;dlk{t /xL sfd ug]{ .
2.48 a9'jf ;DaGwdf
-;fdfGo k|zf;g dGqfnosf] k=;+= )^@.^# r=g ^#& ldlt @)^#÷#÷(_
txfFsf] s=k|= !).)^@.^# r=g++ @!@% ldlt @)^#.#.% sf] kqsf] ;Gbe{df n]lvb}5 .
tt\;DjGwdf ;DdfgLt ;jf]{Rr cbfntsf] @)%& ;fnsf] l/6 g+= @&%! df ePsf]
km};nf, Gofosf] k|ltkflbt l;4fGt / s'g} k|rlnt P]g, lgod tyf gLlt lg0f{on] :ki6
?kdf ;d"x kl/tj{g ePsf] hfgsf/L gu/fP;Dd lgjf{w / lg/Gt/ ?kdf lghx?
kmflhndf eP klg /fh:j ;d"x d} /xL /x]sf] dfGg' kg]{ x'G5 . To; dGqfno /
cGtu{tsf /fh:jsf sfof{nxo?df kmflhndf sfo{/t /f=k= cg+lst rt'y{ / t[tLo
-45_
>]0fLsf sd{rf/Lx? ;f] sfof{no cGtu{t x'g] lgoldt a9'jfdf ;+efJo pd]bjf/ eO
/fh:j ;d"xdf g} a9'jf kfO/x]sf] ljBdfg cj:yf ;d]t /x]sf] b]lvG5 .
;f]xL cg'?k lg=;]=lg= -;+zf]wt ;lxt_ sf] bkmf &-@_ jdf]lhd x'g] :jtM a9'jf klg
lghx?nfO{ g]kfn k|zf;g ;]jf, /fh:j ;d"xdf g} a9'jf lgo'lQm lbg'kg]{ b]lvPsf]n]
lghx?nfO{ a9'jf ubf{ ePsf] q'6L ;RofO{ lgo'lQm ;+zf]wg ug{ n]vL k7fpg] o;
dGqfnosf] ldlt @)^#.#.* sf] dfggLo /fHodGqL:t/Lo lg0f{ofg';f/ cg'/f]w ul/G5 .
2.49 a9'jf ;DaGwdf
-cy{ dGqfno, sd{rf/L k|zf;g dxfzfvfsf] k=;+= s=k|= !÷)^@.^#÷@!%( ldlt
@)^#÷#÷(_
pk/f]Qm ;DaGwdf lq=lj= eG;f/ sfof{noaf6 :jtM a9'jf ePsf /f=k= cg+=t[tLo
/ rt'y{ >]0fLsf sd{rf/Lx?nfO{ k|zf;g ;]jfsf] ;fdfGo k|zf;g ;d"xdf a9'jf u/]sf]
;DaGwdf ljefuaf6 k|fKt kmfon k]z x'Fbf ldlt @)^#.#.^ sf] lg0f{ofg';f/ r=g+= @!@%
ldlt @)^#.#.% sf] kqaf6 ;fdfGo k|zf;g dGqfnodf n]vL k7fPsf]df pQm
dGqfnosf] r=g++ ^#& ldlt @)^#.#.( sf] kqaf6 ælg=;]=P]g -;+zf]wg ;lxt_ sf] bkmf
&-@_ adf]lhd x'g] :jtM a9'jf klg lghx?nfO{ g]kfn k|zf;g ;]jf, /fh:j ;d"xdf g}
a9'jf lgo'lQm lbg'kg]{ b]lvPsf]n] lghx?nfO{ a9'jf ubf{ ePsf] q'6L ;RofO{ lgo'lQm
;+zf]wg ug{ n]vLk7fpg] o; dGqfnosf] ldlt @)^#.#.* sf] dfggLo /fHo dGqL:t/Lo
lg0f{ofg';f/ cg'/f]w ul/G5Æ egL n]vL cfPsf]n] cfjZos sfof{y{ ;f]sf] k|ltlnlk Pj+
k|fKt kmfon ;+nUg u/L k7fPsf] Aoxf]/f cfb]zfg';f/ cg'/f]w ub{5' .
2.50 cbfntsf] cfb]zsf] k|efjsf/L sfof{Gjog ug]{ ;DaGwdf
-k|wfgdGqL tyf dlGqkl/ifb\sf] sfof{nosf] k=;+= sfg"g÷@)^@÷)^# r=g+= $$) ldlt
@)^#÷#÷!!_
pk/f]Qm ;DaGwdf ;Ddflgt ;jf]{Rr cbfntsf] k=;++= l/6 g+= %!).#)*^ r=g+ &
l/÷!((!! ldlt @)_^#.#.* sf] kqfg';f/ æcbfntaf6 d'2f dfldnfsf] l;nl;nfdf
ldl;n jf sfuhft k7fpg ;do ;dodf ePsf cfb]zadf]lhd tbf?stfsf;fy
ldl;n sfuhft gk7fpg], l9nf] u/L u/L k7fpg] jf cGo hjfkm lbO{ Goflos k|lqmofdf
afwf k'¥ofpg] u/]s]f cg'ej /x]sf] 5 . cbfntsf] cfb]zsf] kfngf ug'{ ;/sf/ / ;f]
cGtu{tsf ;a} cËx?sf] ;+j}wflgs st{Jo x'g] x'gfn] cj cfOGbf cbfntaf6 dfu
ePsf ldl;n sfuhft jf ;"rgfx? dfu ePadf]lhd cljnDj k7fpg', tT;DaGwdf
s'g} afwf eP ;f]xL Aoxf]/f Dofbleq} hfgsf/L u/fpg', ;f]adf]lhd geP cbfntsf]
cfb]z kfngf gePtk{m sf/jfxLsf] lglDt k]z x'g] Aoxf]/f cfk"m / cfˆgf] dftxtsf ;a}
dGqfno, ljefu / sfof{nox?nfO{ kl/kq u/L ;f]sf] k|efjsf/L sfof{Gjogsf] Aoj:yf
ug'{ egL dlGqkl/ifb\ tyf k|wfgdlGqsf] sfof{nonfO{ n]vL k7fpg'Æ eGg] ldlt @)^#.#.&
sf] ;+o'Qm Ohnf;sf] cfb]zfg';f/ kqfrf/ ug]{ sfo{ ePsf] 5 . ctM dfly pNn]lvt
cfb]zfg';f/ cfˆgf dftxtsf ;a} ljefu / sfof{nox?nfO{ kl/kq u/L ;f]sf] k|efjsf/L
sfof{Gjogsf] Aoj:yf ug'{ x'g cfb]zfg';f/ cg'/f]w 5 .
-46_
2.51 >]0fL ljlxg sd{rf/Lsf] :t/ a[l4 ;DaGwdf

-;fdfGo k|zf;g dGqfnosf] k=;+= )^@.^# r=g ^*@ ldlt @)^#÷#÷@@_
pk/f]Qm ;DaGwdf lghfdtL ;]jfdf sfo{/t >]0fL ljlxg sd{rf/Lx?sf] b]xfo

adf]lhdsf] :t/j[l4 sfod ug]{ egL g]kfn ;/sf/ -dlGqkl/ifb\_ af6 ldlt @)^#.#.!(
df lg0f{o ePsf]n] ;f]sf] sfof{Gjogsf] nflu lg0f{ofg';f/ cg'/f]w ul/G5 .
!= >]0fL ljlxg kbxsf] :t/ b]xfo adf]lhd x'g]5M
-s_ k|yd :t/
-v_ l4tLo :t/
-u_ t[tLo :t/
-3_ rt'y{:t/
@= >]0fL ljlxg kbdf z'? lgo'lQm x'g] lghfdtL sd{rf/Lsf] k|yd:t/ sfod x'g]5 .
#= lghfdtL ;]jf P]gsf] bkmf !*ª adf]lhd ;hfosf] clen]v gePsf >]0fL ljlxg
kbsf sd{rf/Lx?nfO{ clVtof/jfnfn] b]xfoadf]lhd :t/j[l4 ul/ lbg]5M
-s_ kfFr jif{ jf ;f] eGbf a9L bz jif{ eGbf sd ;]jf cjlw ePsf]nfO{ l4tLo
:t/,
-v_ bz jif{ jf ;f] eGbfa9L kGw| jif{eGbf sd ;]jf cjlw ePsf]nfO{ t[tLt
:t/, /
-u_ kGw| jif{ jf ;f] eGbf a9L ;]jf cjlw ePsf]nfO{ rt'y{ :t/ .
$= pkbkmf -!_ sf] :t/adf]lhdsf] tnjdfg g]kfn ;/sf/n] tf]s]adf]lhd x'g]5 .
2.52 æ>L % sf] ;/sf/Æ eGg] zJbx?sf] ;§f æg]kfn ;/sf/Æ ;DaGwdf
-k|wfgdGqL tyf dlGqkl/ifb\\sf] sfof{no, ;dGjo zfvfsf] k=;+= ;=zf= ^!÷)^# r=g+=
^! ldlt @)^#÷#÷@%_
o; sfof{nosf] ;=zf= !&.)^# ldlt @)^#.@.!) sf] kq k|fKt ug'{ ePs} 5 . ;f]
kqdf pNn]v eP cg';f/ æg]kfn /fHoe/ /x]sf ;a} sfof{nox?df ;fljsdf k|of]u x'Fb}
cfPsf] æ>L % sf] ;/sf/Æ eGg] zAbx?sf] ;§f æg]kfn ;/sf/Æ eGg] zAbx? /fVg] .
tbg'?k ;DalGwt lgsfon] ;fOgaf]8{, n]6/ Kof8, 5fk nufotsf tTsfn ldnfpg] .
tT;DaGwL sfo{x? ubf{ ;/sf/L ;|f]t ;fwgsf] k|of]udf ldtJolotf ckgfpg] . h:t}M
;fOg jf]8{sf xsdf ;fljss} af]8{df ;Rofpg], n]6/ Kof8df dflyNnf] efu sf6]/
rnfpg ;lsg] xb;Dd tbg'?k ug]{Æ elgPsf]df sltko sfof{no÷lgsfox?n] ce}mklg
;fljss} >L % sf] ;/sf/ eGg] n]6/ Kof8, 5fk / vfd cflb k|of]u ug]{ u/]sf] /
To;df >L % sf] ;/sf/ sf6]/ g]kfn ;/sf/ ;d]t n]Vg] u/]sf] gkfOPsf]n] cljnDj
k"j{ kqdf pNn]v ePcg';f/sf] Aoj:yf ldnfpg' x'g k'gM cg'/f]w ub{5' .
-47_
2.53 Jofkf/ ;xhLs/0f ;ldltnfO{ ;lqmo jgfpg] jf/]

-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^#.^$ lg=-!%_ r=g++=!%( ldlt @)^#÷&÷@*_
eG;f/ k|zf;gnfO{ kf/bzL{, ;xh Pj+ ;Ifd t'NofO{ j}b]lzs Jofkf/ ;xhLs/0fdf
;3fp k'¥ofpg] p2]Zon] o; ljefusf] k"j{ kqjf6 :yfgLo :t/df Jofkf/ ;xhLs/0f
;ldltu7g u/L ;f] ;ldltn] ug'{kg]{ sfd sf/jfxLsf ;DaGwdf cfjZos lgb]{zg
k7fOPsf] Joxf]/f cjut g} 5 . tT;DjGwdf pQm ;ldltsf] lgoldt / lg/Gt/ ?kdf
k|To]s dlxgfsf] klxnf] ;ftfdf ug]{ / ;f] j}7sdf lhNnf k|zf;g sfof{nosf]
k|ltlglwnfO{ cfdGq0f ul/ ;fj{hlgs ;'g'jfO{ ;d]tsf] Joj:yf ul/ ;s]sf] hfgsf/L
ef]lnkN6} o; ljefudf lgoldt ?kdf k7fpg] ug'{ x'g lgb]{zfg';f/ cg'/f]w ub{5' .
2.54 lg;fg–5fk PjF sfof{no 5fksf] gd"gf ;DaGwdf
-u[x dGqfno, cfGtl/s Aoj:yf zfvfsf] k=;+= cf=Jo=.)^#.^$r=g++ !)@* ldlt
@)^#÷(÷@_
g]kfnsf] lgzfg–5fknfO{ ;dofg's"n kl/tj{g ug]{ ;Gbe{df g]kfn ;/sf/

-dlGqkl/ifb\_ sf] ldlt @)^#.*.@( sf] lg0f{ofg';f/ ldlt @)^# kf}if !% ut]b]lv
sfof{Gjogdf Nofpg] u/L :jLs[t ePsf] lg;fgf–5fksf] gd"gf o;};fy ;+nUg ul/Psf]
5 . ;fy} gofF lg;fgf–5fk :jLs[t ePsf] ;Gbe{df ;+j}wflgs cË, lgsfo, dGqfno,
ljefu Pj+ sfof{Gjogn] k|of]u ug]{ 5fk ;d]t kl/jt{g u/L ;f] 5fksf] nflu :jLs[t
ælg;fgf–5fkÆ sf] ;a}eGbf d'lgsf] l/jg / ;f] l/jgdf plNnlvt æhggL hGde"ldZr
:jfuf{blk u/Lo;LÆ eGg] afFSof+z x6fO{ cGo efu sfod /fvL ;f]sf] d'lg ;DalGwt
sfof{nosf] gfd pNn]v u/L 5fk k|of]udf Nofpg] eGg] lg0f{o ePsf] x'Fbf :jLs[t
sfof{no 5fk ldlt @)^# kf}if !% utb]lv k|of]u ug]{ u/fpg] Aoj:yfsf nflu 5fksf]
gd"gf ;d]t o;};fy ;+nUg /fvL k7fOPsf] Aoxf]/f cfb]zfg';f/ cg'/f]w 5 .
2.55 afa'sf] d[To x'Fbf 5f]/Lx?n] klg lsl/of ljbf kfpg]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= s=k|=@)^#.^$ r=g+= @@$# ldlt
@)^#÷!)÷@%_
pko'{Qm ljifodf æcfdf afa'sf] d[To' x'Fbf 5f]/Lx?n] ls/Lof labf kfpg] jf
gkfpg] eGg] ;DaGwdf lghfdtL ;]jf lgodfjnL, @)%) sf] lgod %) sf] pklgod -
!_ df :ki6 pNn]v gePtfklg cfdf afa'sf] d[To' x'Fbf a'xf/Lsf] ;fy 5f]/Lx? ;d]t
sfh ls/Lofdf a:g' kg]{ ePSf]n] cfdf afa'sf] d[To' x'Fbf 5f]/Lx?nfO{ ;d]t ;f]
lgodfjnLsf] lgod ^) adf]lhd ls/Lof ljbf k|bfg ug]{ u/L g]kfn ;/sf/ -df=
/fHodGqL:t/_ af6 ldlt @)^#.!).$ df lg0f{o ePsf]n] ;f]adf]lhd sfof{Gjogsf] nflu
lg0f{ofg';f/ cg'/f]w ul/G5 egL ;fdfGo k|zf;g dGqfno -P]g, lgod tyf Aoj:yfkg
k/LIf0f zfvf_ sf] k=;+= %.)^#.^$ r=g++ %!) ldlt @)^$.!).!$ sf] kqjf6
n]vLcfPsf]n] ;f] adf]lhd cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w ub{5' egLÆ cy{
dGqfno, sd{rf/L k|zf;g dxfzfvfsf] k=;+= s=k|= !^.)^#.^$ r=g++ @!!( ldlt
@)^$.!).@@ sf] kqjf6 n]vLcfPs]f x'Fbf cfjZos sfof{y{ cg'/f]w ul/G5 .
-48_
2.56 5f]6L eG;f/ sfof{nox? ;~rfng ;DaGwdf

-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^#.^$ lg=-!%_ r=g++=@&* ldlt @)^#÷!!÷!#_
pk/f]Qm ljifodf 5f]6L eG;f/ sfof{no ;+rfngdf Nofpg] ;DjGwdf ldlt

@)^#.!!.( df lgDgfg';f/ lg0f{o ePsf] x'Fbf lg0f{ofg';f/ ug'{ u/fpg' x'g cg'/f]w
ul/G5 .
1. tTsfnsf nflu ;fdfGo dd{t ;+ef/af6 ;+Rffng x'g ;Sg] sfof{nox?sf]
;+rfngsf] nflu nfUg] dd{t ;+ef/sf] /sd dfq o; ljefudf dfu u/L k7fpg] .
2. To; sfof{no dftxtsf s] slt 5f]6L eG;f/ sfof{no ;+rfng ePsf 5g\, s] slt
;+rfng ug]{ ;lsg] cj:yfsf -;fdfGo dd{t ;+ef/af6_ 5g\ / s] slt ;+rfng ug}{
g;lsg] 5g\ ;f]sf] ljj/0f klg o; ljefudf n]vL k7fpg] .
5f]6L eG;f/ gfsfx? oyfl:yltdf ;+rfng ug]{tk{m cfjZos kxn ug]{ .
2.57 ;fdfGo l;4fGt pk/ k/fdz{ ;DaGwdf
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= s=k|=@)^#.^$ r=g+= @#*& ldlt
@)^#÷!!÷#)_
æg]kfnsf] cGtl/d ;+ljwfg, @)^# sf] wf/f !@^ sf] pkwf/f -%_ adf]lhd
;}lgs ;]jf, ;z:q k|x/L ;]jf jf k|x/L ;]jf jf cGo ;/sf/L ;]jfsf] kbdf lgo'lQm jf
a9'jf ubf{ ckgfpg' kg]{ ;fdfGo l;4fGtsf] ljifodf nf]s ;]jf cfof]usf] k/fdz{
lng'kg]{ / pkwf/f -^_ adf]lhd s'g} ;fj{hlgs ;+:yfsf] ;]jfsf sd{rf/Lsf] ;]jfsf zt{
;DaGwL k|rlnt sfg"g / To:Tf} ;]jfsf kbsf] lgo'lQm, a9'jf / ljefuLo sf/jfxL ubf{
ckgfpg' kg]{ ;fdfGo l;4fGtsf] ljifodf nf]s;]jf cfof]u;Fu To:tf] ;+:yfn] k/fdz{
lng rfx]df cfof]usf] k/fdz{ lbg ;sg] Aoj:yf ePsf]n] ;f]adf]lhd dftxtsf lgsfo
tyf ;fj{hlgs ;+:yfaf6 ;DalGwt dGqfnodfk{mt ;fdfGo l;4fGt pk/ k/fdz{ dfu
u/L cfof]udf k7fpg] AoJ:yf x'g cfof]usf] ldlt @)^#.!!.!) sf] lg0f{ofg';f/ cg'/f]w
5Æ egL nf]s;]jf cfof]u -gLlt lgod zfvf_ sf] k=;++=gLlt (-!@_ ljljw -;f=l;=_
@)^#.^$ ldlt @)^#.!!.!! sf] kqaf6 n]vLcfPsf] Aoxf]/f ;d]t pNn]v u/L cy{
dGqfno k|zf;g dxfzfvfsf] r=g+= @#!% ldlt @)^#.!!.!& sf] kqaf6 n]vLcfPsf] x'Fbf
cfjZos hfgsf/L Pj+ sfof{y{ cg'/f]w ul/G5 .
2.58 ;/sf/L lgsfox?nfO{ hgd'vL, pQ/bfoL / lhDd]jf/k"0f{ jgfpg]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+=)^#.^$ r=g++= @$!*ldlt @)^#÷!@÷(_
æ;/sf/L lgsfox?nfO{ hgd'vL, pQ/bfoL / lhDd]jf/Lk"0f{ agfp+b} n}hfg] qmddf

lgDg Aoj:yfx?nfO{ k|efjsf/L 9Ën] nfu" ug'{ x'g g]kfn ;/sf/ -d'Vo ;lrj:t/_ sf]
ldlt @)^#.!!.# sf] lg0f{ofg';f/ cg'/f]w ub{5' egL k|wfgdGqL tyf dlGqkl/ifb\sf]
sfof{nosf] k=;+= zf=;'=lg=)^#.^$ r=g=+ ( ldlt @)^#.!!.^ sf] kqåf/f n]vLcfPsf]n]
;f]adf]lhd t'?Gt sfof{Gjog u/fpg cfb]zfg';f/ cg'/f]w ub{5' eGg] Aoxf]/f ;fy cy{
-49_
dGqfno, k|zf;g dxfzfvfsf] r=g+= @@(& ldlt @)^#.!!.!% sf] kqaf6 n]vLcfPsf]
x'Fbf cfjZos hfgsf/L Pj+ sfof{y{ cg'/f]w ul/G5 .
-s_ k|To]s ;/sf/L lgsfodf sfo{/t lghfdtL sd{rf/Lx?n] sfof{nodf /xFbf
;]jfu|fxLn] :ki6 a'‰g]÷b]Vg] u/L clgjfo{ ?kdf cfˆgf] kl/ro kq nufpg]
Aoj:yf ug]{÷u/fpg] .
-v_ k|To]s ;/sf/L lgsfox?n] sfof{nonfO k|fKt lgsf;f, /fh:j / vr{sf] kmfF6jf/L
@÷@ dlxgfdf ;fj{hlgs ug]{ .
-u_ k|To]s ;/sf/L lgsfon] ;fj{hlgs ;/f]sf/sf ljifodf eP÷u/]sf dxTjk"0f{
lg0f{ox?nfO{ ;fj{hlgs k|rf/÷k|;f/ ug]{ .
-3_ k|To]s lgsfon] cfˆgf] dftxt lgsfo cGtu{t ;+rflnt sfo{qmdsf] lgoldt
;'kl/j]If0f, lg/LIf0f, cg'udgsf] nflu jflif{s sfo{tflnsf agfO ;f]adf]lhd ug]{
/ lg/LIf0f k|ltj]bg o; sfof{nodf k7fpg]Æ
2.59 k|lt/Iffy{ ldl;n k7fpg] ;DaGwdf
-dxfGofoflwjQmfsf] sfof{nosf] k=;+= )^#.^$ r=g++= **$ ldlt @)^#÷!@÷!!_
pko'{Qm ;DjGwdf æk'g/fj]bg ;/sf/L jsLn sfof{no, lj/f6gu/n] ljleGg

cfGtl/s /fh:j sfof{no tyf eG;f/ sfof{nox?nfO{ ;Daf]wg u/L o; sfof{nonfO{
jf]wfy{ lbO n]v]sf] r=g+= !!^$ ldlt @)^$.!@.$ sf] kqsf] k|ltlnlk o;};fy ;+nUg
5.
tt\;DjGwdf ;f] kqdf n]v]adf]lhd txfF cGtu{tsf dftxtsf lgsfox?nfO{
/fh:j Gofoflws/0faf6 emul8of lemsfpg] cfb]z k|fKt x'g] ljlQs} pQm d'2f;+u
;DalGwt ;Dk"0f{ ldl;n sfuhftx? t'?Gt} ;DalGwt k'g/fj]bg ;/sf/L jsLn
sfof{nodf k7fpg] Aoj:yf x'gsf nflu cfjZos lgb]{zg ul/lbg' x'g cfb]zfg';f/
cg'/f]w ub{5' .
k|lt/Iffy{ ldl;n k7fpg] ;DaGwdf
pko'{Qm ;DaGwdf cfos/, d"=c= s/, eG;f/ dx;'n lgwf{/0f cflb ;DaGwdf To;
sfof{no;d]taf6 ePsf lg0f{o pk/ /fh:j Gofoflws/0f, lj/f6gu/df s/bftfsf]
tk{maf6 k'g/fj]bg k/L pQm Gofoflws/0faf6 emul8of lemsfpg] cfb]z eO ;f] cfb]z /
k'g/fj]bgsf] gSsn ;lxt To; sfof{nodf hfgsf/L kZrft k|lt/Iff ug{sf lgDtL o;
sfof{nodf k]zLsf] ;"rgf k|fKt x'g] u/]sf] ;Gbe{ n]Vg] sfd ePsf] 5 .
ctM To;/L /fh:j Gofoflws/0fjf6 k'g/fj]bg kq tyf emul8of lemsfpg]
cfb]zsf] gSsn k|fKt ePkl5 To; sfof{non] t'?Gt} k|lt/Iffsf] nflu cg'/f]w ;lxt
pQm cfb]z / k'g/fj]bgkq nufot tt\;DjGwL b'?:t ldl;n ;d]t o; sfof{nodf
k7fpg' kg]{df o; sfof{nojf6 kqfrf/ u/L dfu ubf{ ;d]t gk7fPsf] sf/0f k|rlnt
sfg"gn] lbPsf] ;'ljwf eGbf a9L k6s k6s k]zL :ylutsf nflu n]Vg' k/L d'2fsf]
sf/jfxLdf jfwf kg{ uPsf] x'gfn] /fh:j Gofoflws/0fjf6 emul8of lemsfpg] cfb]z /
k'g/fj]bg kqsf] gSsn k|fKt x'gf;fy To;df k|lt/Iff ug'{kg]{ eP ;f] sfuhft? -
k'g/fj]bg kq / emul8of lemsfpg] cfb]z_ ;lxt tt\;DjGwL ldl;n / k'g/fj]bg
-50_
lhls/sf ;DjGwdf To; sfof{nosf] k|ltlqmof ;d]t cljnDj o; sfof{nodf k7fpg]
Aoj:yf ug{ x'g cg'/f]w ul/G5 . cGoyf d'2f k]zLsf lbg ;DalGwt sfof{noaf6
k|lt/Iffsf] nflu cg'/f]w eO gcfPsf] Aoxf]/f /fh:j Gofoflws/0fdf n]vL k7fOg] Aoxf]/f
;d]t lgb]{zfg';f/ cg'/f]w ul/G5 .
2.60 c7f/ jif{;DdnfO{ jflnu dfGg] ;DaGwdf
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+=)^#.^$r=g++=@%)# ldlt @)^#÷!@÷#)_
ælghfdtL ;]jf P]g,@)$( sf] bkmf #( df pNn]lvt kfl/jfl/s lgj[lQe/0f

k|bfg ug]{ ;DaGwdf ;f] bkmfsf] pkbkmf -@_ df lgj[Qe/0f kfpg] AolQm gfjfns /x]5
eg] lgh jflnu geP;Dd lgj[Qe/0f kfpg] pNn]v ePsf]df ;f] bkmfsf] k|of]hgsf]
nflu c7f/ jif{ pd]/nfO{ jflnu dfGg] u/L g]kfn ;/sf/ -df= /fHodGqL:t/_ jf6 ldlt
@)^#.!@.!! df gLltut lg0f{o ePsf]n] ;f] adf]lhd sfof{Gjgosf] nflu cg'/f]w ul/G5
egL ;fdfGo k|zf;g dGqfnosf] k=;+=P]=lg=!@.(^#.^$ r=g++ ^@* ldlt @)^#.!@.!^ sf]
kqjf6 n]vLcfPsf]n] ;f]adf]lhd ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ub{5'Æ egL cy{
dGqfno, k||zf;g dxfzfvfsf] k=;+= s=k|=!^.)^#.^$ r=g++ @%%* sf] kqjf6 n]vLcfPsf]
Aoxf]/f hfgsf/L Pj+ sfof{y{ cg'/f]w ul/G5 .
2.61 :jtM j9'jf ePsf sd{rf/Lx?sf] ;?jf ;DaGwdf
-;fdfGo k|zf;g dGqfnosf] k=;+= )^#.^$ r=g &() ldlt @)^$÷#÷$_
pko'{Qm ljifodf To; dGqfnosf] k=;+= )^#.^$ r=g+= @((% ldlt @)^$.@.@&
sf] kq ;DjGwdf n]lv+b}5 . tt\;DjGwdf To; dGqfnojf6 /fo dfu ePsf ljifodf
b]xfo adf]lhd x'g g]kfn ;/sf/ -;lrj :t/_ sf] ldlt @)^$.#.! sf] lg0f{ofg';f/
cg'/f]w ul/G5 .
1. :jtM a9'jf ePsf sd{rf/Lx? :jtM a9'jf x'Fbf ;DjlGwt lgsfodf b/jGbL l;h{gf
g} x'g] ePsf]n] To:tf sd{rf/Lx?nfO{ ;?jf ubf{ :jtM l;h[gf ePsf] kb ;lxt
;?jf ug{ g;lsg] ePsf]n] To:tf sd{rf/lx?nfO{ ;?jf ug'{ cl3 kb :jtM l;h{gf
/ vf/]h ePsf] clen]v lghfdtL lstfjvfgf nufot ;DjlGwt lgsfox?df
Jojl:yt u/]/ dfq ;?jf ug]{ / ;?jf ubf{ l/Qm b/jGbLdf ;?jf ug]{ .
2. lghfdtL sd{rf/LnfO{ b/jGbL gePsf] 7fpFdf kmflhndf ;?jf ug{ ;lsg] Joj;yf
lghfdtL ;]jf P]g, lgoddf g/x]sf]n] o;/L b/jGbL l/Qm gePsf] :yfgdf
kmflhndf ;?jf ug]{ k|j[lQnfO{ k|>o lbg' plrt gx'g] .
3. kmflhndf /x]sf sd{rf/Lx? a9'jf x'Fbf b/jGbL g} l;h{gf x'g] ePsf]n] kmflhnjf6
a9'jf ePsf sd{rf/Lsf] xsdf ;d]t dfly j'+bf g+=! jdf]lhd clen]v Jojl:yt
u/]/ dfq l/Qm b/jGbL g} ;?jf ug]{ .
2.62 kf]zfs / kl/ro kq clgjfo{ ?kdf nufpg]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= @)^$.^% lg/LIf0f -!%_ r=g+= !## ldlt
@)^$÷^÷^_
pk/f]Qm ljifodf sfof{noleq sfddf /xFbf -ofq' zfvfdf ;d]t_ ;a} sd{rf/Lx?n]
tf]lsPsf] kf]zfs / kl/rokq clgjfo{ nufpg] Aoj:yf ug]{ ;DaGwdf o;eGbf k"j{
-51_
ePsf kl/kqx? cjut g} 5 . t/ klg sltko sfof{nox?df s]xL sd{rf/Lx?n]
tf]lsPsf] kf]zfs PjF kl/ro kq nufPsf] gb]lvPsf] x'Fbf k'gM clgjfo{ ?kdf tf]lsPsf]
kf]zfs tyf kl/ro kq nufpg] Aoj:yf x'g cg'/f]w 5 . tf]lsPsf] kf]zfs PjF
kl/rokq gnufpg] sd{rf/LnfO{ eG;f/ ;DaGwL sfddf gnufpg x'g / o;df
sfof{no k|d'v :jod+n] ljz]if lgu/fgL, lg/LIf0f ug'{ x'g ;d]t cfb]zfg';f/ cg'/f]w
ul/G5 .
2.63 tf]lsPsf] kf]zfs / kl/ro kq clgjfo{ nufpg]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg=l6=kmf=g+= !)$÷)^$.^% r=g++=!^$ ldlt
@)^$÷^÷!*_
pk/f]Qm ;DjGwdf lrlgofF ko{6ssf] lgj]bgsf ;DjGwdf sf/jfxL x'Fbf b]xfo

adf]lhd ug{ ldlt @)^%.^.!& df lg0f{o ePsf] x'Fbf lg0f{ofg';f/ ug{ u/fpg x'g cg'/f]w
5.
1. ;Dk"0f{ hg;Dks{df /xg] sd{rf/LnfO{ clgjfo{ ?kdf tf]lsP adf]lhd kf]zfs /
kl/ro kq nufpg] Joj:yf ug]{ .
2. eG;f/ ;DjGwL ;fdfgsf] hfFrkf; lg/LIf0f sfof{non] dfq ug]{ Joj:yf ug]{ .
3. eG;f/ sd{rf/L jfx]s c;DjlGwt JolQmnfO{ ;fdfg hfFr ug]{ :yfgdf /xg glbg] .
;a} :6fkmnfO{ ljb]zL;+u Jojxf/ / s'/fsfgL ubf{ zflng / gd| efiffdf s'/f ug{
hfgsf/L lbg] .
2.64 y'g'jfnfO{ dfgjf]lrt Jojxf/ ug]{ ;DaGwdf
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf]k=;+=@)^$.^% r=g+=&#) ldlt @)^$÷&÷!$_
pko'{Qm ;DjGwdf g]kfnsf] cGtl/d ;+ljwfg, @)^# sf] wf/f !#% sf] pkbkmf #
sf] -u_ lx/f;tdf /x]sf] JolQmnfO{ o; ;+ljwfgsf] clwgdf /xL dfgjf]lrt Jojxf/
gu/]sf] jf To:tf] JolQmnfO{ cfkmGt;+u jf sfg"g Joj;foL dfk{mt e]63f6 ug{ glbPsf]
eGg] ph'/L k/]df jf hfgsf/L x'g cfPdf 5fgljg u/L To:tf] x'gjf6 /f]Sg ;DalGwt
clwsf/LnfO{ cfjZos lgb]{zg lbg] eGg] Joj:yf ePsf] ;Gbe{df of] Joj:yfnfO{ s;/L
sfo{?kdf Nofpg ;lsG5 / s] s:tf] k|lqmof cjnDjg ug{ ;lsG5 ;f] ;d]t ljifodf
pko'Qm ;'emfj k]z ug{ u7Lt ;ldltsf] ldlt @)^$ >fj0f !% df k|:t't k|ltj]bg
cg';f/ lx/f;tdf /fVg] lgsfox?n] lx/f;t Joj:yfkgnfO{ g]kfnsf] cGtl/d ;+ljwfg,
cGt/f{li6«o dfkb08 tyf k|rlnt P]g sfg"g cg'?k Jojl:yt u/L lx/f;tdf /x]sf
JolQmn] kfpg] ;]jf ;'ljwf pknJw u/fpg cfkmGt tyf sfg"g Joj;foL;+u e]63f6sf]
cj;/ pknJw u/fpg tyf dfgjf]lrt Jojxf/ ug]{ jftfj/0f tof/ ug{ b]xfosf n]lvP
adf]lhdsf] sfo{ ug{ u/fpg ;DjlGwt lgsfox?df lgb]{zg hf/L x'g tyf tt\;DjlGwt
lgsfox?n] cfk"mn] ug'{kg]{ jf cfk"m dftxtsf sfof{nox?jf6 u/fpg' kg]{ sfo{x? ;d]t
ug]{ u/fpg] / tL sfo{x? ;DkGg ubf{ Ps?ktf tyf tYofÍ tof/ ubf{ ;d]t Ps?ktf
sfod ug{sf nflu o;};fy ;+nUg cg;"rL jdf]lhdsf] 9fFrfdf ljj/0f tof/ ug]{
u/fpg] egL >Ldfg\ dxfGofoflwjQmfHo"af6 ldlt @)^$.^.!% df ePsf] lg0f{ofg';f/
cg'/f]w ub{5' .
-52_
-s_ lx/f;tdf /fVg] clwsf/ k|fKt lgsfo tyf kbflwsf/Lx?n] y'g'jf jf jGbLnfO{
pknJw u/fpg' kg]{ ;'ljwf tyf dfgjf]lrt Jojxf/ ;DjGwdf lgDg Joj:yf ug]{
u/fpg]M
1. lx/f;t sIfdf ;a} y'g'jf tyf jGbLx?sf] nflu ;'Tg] 7fpF jf sf]7f, cf]9\g]
cf]5\ofpg] sk8f ;dod} l;wfsf] Joj:yf ;'4 lkpg] kfgL tyf ;'ljwfhgs
6\jfOn]6 -rkL{_ sf] Joj:yf tyf k|f/lDes :jf:Yo pkrf/ ;lxtsf] cGo
dfgjf]lrt Jojxf/ pknJw ug]{ u/fpg] Joj:yf ug]{ .
2. cleo'QmnfO{ lx/f;tdf /fVg' cl3 lx/f;tleq pknJw x'g] ;'ljwfx?sf] jf/]df
hfgsf/L u/fpg] .
3. ;+ej eP;Dd k|To]s lx/f;tdf /fVg] sfof{non] s] s:tf ;'ljwfx? pknJw
x'g ;Sb5g\ ;f] jf/] k'l:tsf tof/ u/L y'g'jf jf jGbLnfO{ pknJw u/fpg]
Joj:yf ldnfpg] .
4. lx/f;tdf /fVg kfpg] k|To]s sfof{non] lx/f;t sIfsf] ;'–;+rfngsf] nflu
5'§} lx/f;t Joj:yfkg clws[t tf]lslbg] Joj:yf ug]{ .
5. k|To]s lx/f;tdf /fVg] sfof{nox?n] y'g'jf jf jGbLx?sf] JolQmut ljj/0f
lx/f;t clen]v tyf JolQmut ljj/0f k'l:tsfdf r9fO{ clgjfo{ ?kdf
cWofjlws u/L /fVg] / /fVg nufpg] Joj:yf ug]{ . pQm k'l:tsfn] cGo
s'/fx?sf] cltl/Qm lgDg s'/fx? ;d]t Joj:yf u/]sf] x'g' kb{5M
cleo'Qmsf] gfd, kqmfp u/]sf] ldlt / ;do s'g d'2fdf s:sf] cfb]zjf6
y'lgPsf] xf] ;f] s'/f,
y'g'jf jf jGbLsf] tTsflng zfl//Ls cj:yf,
y'g'jf jf jGbL kqmfp kbf{ lghsf] ;fydf /x]sf] gub tyf lhG;Lsf]
ljj/0f,
lx/f;tdf /x]sf] y'g'jf jf jGbLx?sf] cleefjs jf cfkmGtx?sf] gfd
;d]tsf] ;Dks{ ljj/0f,
lx/f;tdf /x]sf y'g'jf jf jGbLx?sf] cleefjs jf ;+/IfsnfO{ lghnfO{
lx/f;tdf /flvPsf] Joxf]/fsf] ;+ej eP lnlvt geP df}lvs hfgsf/L
lbg],
lx/f;tdf /x]sf y'g'jf jf jGbLnfO{ 5f8]sf] ljj/0f,
pQm k':tLsfnfO{ k[i7;+Vof ;lxtsf] jfOG8LË k':tssf] ?kdf Joj:yf u/L
qmdj4 ?kdf clen]v ug]{ k4ltsf] ljsf; ug]{ .
6. k|To]s lx/f;tdf /fVg] sfof{nox?n] y'g'jf jf jGbLx?sf] b}lgs ljj/0f e]63f6
;Dks{ ljz]if ;'ljwf ljj/0f, :jf:Yo k/LIf0f / lx/f;tjf6 jflx/ lgsfNbf jf
5f8\bfsf] ljj/0f cflb v'Ng] 5'§} lx/f;t /f]hgfdrf k'l:tsf v8f u/L ;f] df
b}lgs ljj/0f pNn]v u/L cBfjlws u/fO /fVg' kg]{5 .
7. k|To]s lx/f;tdf /fVg] sfof{nox?n] y'g'jf tyf jGbLx?sf] JolQmut ljj/0fsf]
nflu v8f ug]{ lx/f;t clen]v tyf JolQmut ljj/0f k'l:tsf o;} k|ltj]bgsf]
cg';'rL ! df pNn]v eP cg'?k tyf y'g'jf jf jGbLx?sf] b}lgs ljj/0f v'Ng]
-53_
k'l:tsf lx/f;t /f]hgfdrf k'l:tsf o;};fy ;+nUg cg';"rL @ df pNn]v eP
cg';f/ jgfpg' kg]{5 .
-v_ lx/f;tdf /x]sf y'g'jf jf jGbLx?n] cfkmGt;+u e]63f6 ug{ kfpg] Joj:yf
;DjGwdf lgDg Joj:yf ug]{ u/fpg] .
1. y'g'jf jf jGbLn] cfkmGt;+u e]63f6 ug{ rfx]df e]63f6sf] cj;/ pknJw
u/fOlbg],
2. s'g} ljb]zL gful/s lx/f;tdf /x]sf] eP To:tf gful/snfO{ ;DjlGwt d'n'ssf]
s"6g}ltsn] jf lghsf] k|ltlglwn] e]6 ug{ rfx]df ;f]sf] cj;/ pknJw
u/fpg] .
3. e]63f6sf] nflu pknJw eP;Dd 5'§} sIf jf sf]7fsf] Joj:yf ul/lbg],
4. cfkmGt;+u e]63f6sf] nflu lglZrt ;do lgwf{/0f ul/ lbg],
5. ;+ej eP k|To]s lx/f;t sIfdf x]Nk 8]S;sf] Joj:yf ldnfO lbg] . To:tf]
8]S;n] y'g'jf jf jGbL e]63f6sf] nflu cfuGt'snfO{ cfjZos ;xof]u ug]{,
6. y'g'jf jf jGbLsf] glhssf] cfkmGt kl/jf/sf] gfd, y/, 7]ufgf, ;Dks{ kmf]g g+=
;d]tsf] clen]v y'g'jf jf jGbL /fVg] sfof{nodf /fVg'kg]{,
7. cfkmGtn] e]6 u/]sf] JolQm, e]6 u/]sf] ldlt / ;do, cfuGt's k'l:tsfdf
clen]v /fVg],
8. y'g'jf jGbLn] cfkmGt;+u e]6 ug{ rfx]sf] lghsf] glhssf] gft]bf/nfO{ vj/
ug]{ Joj:yf ldnfpg],
9. y'g'jf jf jGbLnfO{ Ps 7fpFjf6 csf]{ 7fpFdf :yfgfGt/0f u/]sf] s'/f jGbLsf]
cfkmGtnfO{ hfgsf/L u/fpg],
10.y'g'jf jf jGbLn] PseGbf a9L JolQm;+u Ps} k6s e]6 ug{ rfx]df a9Ldf $
hgf kl/jf/ jf cfkmGt JolQm;+u ;fd'lxs e]6 ug{ lbg],
11. y'g'jf jf jGbLsf] jf/]df pgLx?sf] cfkmGtnfO{ ;xL ;"rgf lbg'kg]{,
12. y'g'jf jf jGbLnfO{ Psk6sdf a9Ldf !% ldg]6sf] ;do tf]ls e]6 ug{ lbg],
13. y'g'jf jf jGbLnfO{ ;fdfGotof sDtLdf xKtfdf @ k6s e]63f6 ug{ lbg] .
-u_ lx/f;tdf /x]sf y'g'jf jf jGbLnfO{ sfg"g Joj;foL;+u ;Dks{ tyf e]63f6 ug{
lbg] ;DjGwdf lgDg Joj:yf ug]{ u/fpg] .
1. lx/f;tdf /x]sf] y'g'jf jf jGbLn] sfg"g Joj;foL;+u e]63f6 ug{ rfx]df
To:tf] e]63f6sf] cj;/ pknJw u/fpg],
2. lx/f;tdf /x]sf] y'g'jf jf jGbLn] sfg"g Joj;foL;+u e]63f6 ug{ / k/fdz{
ug{ ;Sg] ;do lgwf{/0f ug]{,
3. To:tf] k/fdz{ pknJw u/fp+bf k/fdz{ pknJw u/fOPsf sfg"g Joj;foLsf]
gfd / k|df0fkq gDj/ pNn]v u/L clen]v ug]{,
4. To:tf] k/fdz{sf] sfo{ k|x/L clws[tn] cleo'QmnfO{ b]Vg ;Sg] t/ k/fdz{sf]
-54_
ljifo ;'Gg g;Sg] u/L jf :yfgdf pknJw u/fpg],
5. :yfgLo :t/df lgMz'Ns sfg"gL ;xfotf pknJw u/fpg] ;+:yf jf sfg"g
Joj;foLsf] nut k|x/L sfof{nodf /fVg],
6. s'g} y'g'jf jf jGbLn] sfg"g Joj;foL lgo'Qm ug{ g;Sg] ePdf :yfgLo :t/df
To:tf] ;]jf pknJw u/fpg] ;+:yf jf sfg"g Joj;foL eP tL dfk{mt cfjZos
;xfotf pknJw u/fOlbg cg'/f]w u/L ;xof]u k'¥ofO lbg],
7. kqmfpdf k/]sf] JolQm ljb]zL e} lghn] sfg"g Joj;foL;+u e]6 u/]sf ;dodf
bf]ef;]sf] dfu u/]df pknJw x'g ;s];Dd pknJw u/fO lbg],
8. sfg"g Joj;foLn] kqmfpdf k/]sf] sg'} JolQmnfO{ e]6\bf sfg"g Joj;foLsf]
Joj;flos cfrf/ ;+lxtfsf] kfngf ug'{kb{5 .
2.65 ;'zf;g -Joj:yfkg Pj+ ;+rfng_ P]g @)^$ sf] sfof{Gjog ;DjGwdf
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=!* ldlt @)^%÷$÷@_
pko'{Qm ljifodf ;'zf;g -Joj:yfkg Pj+ ;+rfng_ P]g @)^$ df b]xfo

cg';f/sf] bkmfdf pNn]v ePsf ljifox? sfof{Gjog ug'{ u/fpg' x'g ldlt @)^%.#.
sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
1. bkmf !# df sfof{no k|d'vsf] lhDd]jf/L tf\lsPsf\ 5 . o;df k|rlnt sfg"gdf
pNn]v ePsf] sfd, st{Jo / clwsf/sf cltl/Qm sfof{no k|d'vsf] cGo sfd,
st{Jo / clwsf/ b]xfo jdf]lhd x'g]5M
sfof{nosf] Joj:yfkg, b}lgs sfo{ ;+rfng tyf ;f] sfof{nodf sfo{/t
sd{rf/Lsf] ;'k/Lj]If0f tyf lgoGq0f ug]{ .
sfof{no / cGt/ut sfof{nosf sd{rf/LnfO{ sfh v6fpg] .
sfof{no / cGt/utsf /fhkq cg+lst sd{rf/LnfO{ Ps sfof{nojf6 csf]{
sfof{nodf ;?jf ug]{ .
Hofb} pTs[i6 / k|+z;gLo sfd ug]{ cfk\mgf] sfof{nosf] sd{rf/LnfO{ u|]8 yk jf
gub k'/:sf/sf nflu lghn] u/]sf] sfdsf] lj:t[t ljj/0f pNn]v u/L
ljefuLo k|d'v ;dIf l;kmfl/z ug]{ .
sfof{nojf6 hg;fwf/0fnfO{ k|bfg ul/g] ;]jfnfO{ k|sfjsf/L jgfpg] .
tf]lsP jdf]lhdsf] cGo sfd, st{Jo / clwsf/sf] k|of]u ug]{ jf u/fpg] .
2. pQm P]gsf] bkmf @% df gful/s j8fkq /fVg' kg]{ pNn]v ePsf]df sfof{nox?n]
gful/s j8fkq tof/ u/L ;j}n] b]Vg] u/L jf]8{ jgfP/ /fVg x'g .
3. pQm P]gsf] bkmf #) df ;fj{hlgs ;'g'jfO{ u/fpg' kg]{ pNn]v ePsf]df sfof{no
k|d'vn] cfk"m jxfn /x]sf] sfof{nosf] sfd sf/jfxLnfO{ :jR5, kf/bzL{ / j:t'lgi7
jgfpg / ;j{;fwf/0f tyf ;/f]sf/jfnfsf] sfg"g ;Ddt ;/f]sf/jfnfnfO{ ;+af]wg
ug{ k|To]s @ dlxgfsf] klxnf] cffOtjf/ @ jh] ;fj{hlgs ;'g'jfO{ u/fpg' x'g .
4. pQm P]gsf] bkmf #! df u'gf;f] Joj:yfkgdf u'gf;f] k]6Lsf /fVg' kg]{ pNn]v
-55_
ePsf] . sfof{non] klg ;j}n] b]Vg] u/L u'gf;f] k]6Lsf /fVg] / k|To]s tLg lbgdf
sfof{nosf lhDd]jf/ clws[tn] cGo sd{rf/Lsf] /f]xj/df u'gf;f] k]6Lsf vf]Ng] /
;f] k]6Lsfdf k|fKt ePsf u'gf;f] tyf ;'emfj dgfl;j /x]sf] kfOPdf To;sf]
;d'lrt Joj:yfkg ug{ cfjZos sf/jfxL ug'{ x'g / k|fKt u'gf;f] sfof{nosf]
sfo{;+u ;DjlGwt geO{ sfof{no k|'vsf] j}olQms cfr/0f;+u ;DjlGwt /x]5g\ eg]
;f] sf] ljj/0f dflyNnf] lgsfodf k7fpg' x'g .
5. pQm P]gsf] bkmf #% df k|jQmf tf]Sg' kg]{ pNn]v ePsf]df sfof{nosf] sfd
sf/jfxLsf] ljifodf ;/f]sf/jfnfnfO{ jf ;fj{hlgs ?kdf hfgsf/L lbg s'g}
clws[tnfO{ k|jQmf tf]Sg' x'g .
dfly plNnlvt sfd st{Jo clwsf/sf cltl/Qm lgDgadf]lhdsf sfo{x? klg
sfof{no k|d'vn] ug'{kg]{5 .
lglZrt sfo{ljlws cjnDjg u/L lg0f{o ug'{kg]{,
lglZrt ;dofjlwleq lg0f{o ug'{kg]{ .
lg0f{o ubf{ kf/bzL{tf sfod ug]{ .
lg0f{o ubf{ cfwf/ / sf/0f v'nfpg] kg]{ .
:jfy{ jflemPdf lg0f{o ug{ gx'g] .
cfˆgf] lhDd]jf/L kG5fpg gx'g] .
clwsf/ k|Tofof]ht ug{ ;Sg] .
kbLo k]zfut cfr/0f kfngf ug'{kg]{ .
gful/s j8fkq /fvL ;j{;fwf/0fnfO{ ;]jf k|bfg ug]{ .
u'gf;f] Joj:yfkgsf nflu u'gf;f] k]6Lsfsf] Joj:yf u/L ;f] df k|fKt x'g cfPsf
u'gf;f]x?sf] ;d'lrt Joj:yfkg ug{ cfjZos sf/jfxL ug]{ .
;"rgf k|ljlwnfO{ Jojxf/df Nofpg] .
2.66 cf=j= @)^$.^% sf=;=d'= kmf/fd eg]{ jf/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=!)$ ldlt
@)^%÷$÷!@_
æpk/f]Qm ;DjGwdf lghfdtL ;]jf P]g @)$( -;+zf]wg ;lxt_ sf] bkmf @$ s
cg';f/ sf=;=d'= kmf/d eg]{ ;DjGwdf låljwf pTkGg eO{ sltko lgsfojf6 ;f]wgL eO{
cfPsf]df ;j} lgsfodf Ps?ktf sfod ug{ ;j} dGqfno / ;lrjfno / cfof]unfO{
b]xfo jdf]lhd n]vL k7fpg] egL g]kfn ;/sf/ -;lrj:t/_ jf6 ldlt @)^%.)$.)@ df
lg0f{o ePsf] Joxf]/f cg'/f]w 5 . ælghfdtL ;]jf P]g, @)$( -;+zf]wg ;lxt_ sf] bkmf
@$ s df Joj:yf eP cg';f/sf] cf=j= @)^$.)^% sf] sfo{ ;Dkfbg d"NofFsg kmf/fd
ebf{ ;+zf]lwt Joj:yf cg';f/ gofF sf=;=d"= kmf/d tyf ut cf=j=sf] bf]>f] cw{ jflif{s
d"NofFsg kmf/fd ;d]t eg'{ kg]{ .Æ egL ;fdfGo k|zf;g dGqfno -P]g lgod tyf
Joj:yfkg k/LIf0f zfvf_ sf] k=;+=P]=lg=@%÷)^%.^^ r=g+= )# ldlt @)^%.)$.)@ sf]
-56_
kqjf6 n]vL cfPsf]n] ;f]xL cg';f/ sfof{Gjog Pj+ hfgsf/Lsf] nflu cfb]zfg';f/
cg'/f]w 5 .Æ egL cy{ dGqfno k|zf;g dxfzfvfsf] k=;+=!^.)^%.^^ r=g+= ^$ ldlt
@)^%.$.^ sf] kqjf6 n]vL cfPsf] Joxf]/f hfgsf/L Pj+ sfof{y{ cfb]zfg';f/ cg'/f]w
ul/G5 .
2.67 a9'jf ;dfof]hg jf/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=!!@ ldlt @)^%÷$÷!#_
ælghfdtL ;]jf P]g, @)$( sf] bkmf @$ 3 ! jdf]lhd j9'jf ePsf

sd{rf/Lx?sf] ;dfof]hg ubf{ lghfdtL ;]jf lgodfjnL, @)%) sf] lgod && s
jdf]lhd h]i7tf sfod ug{ låljwf pTkGg ePsf] egL ljleGg dGqfnojf6 ;f]lw
cfPsf] ;Gbe{df P]gsf] @$ 3 ! jdf]lhd @)^$ df3 ! ut] j9'jf ePsf
sd{rf/Lx?sf] h]i7tf sfod ug]{ l;nl;nfdf pQm lgodfjnLsf] lgod && s cg';f/
h]i7tf u0fgf ug{ g;lsPsf] cj:yfdf xfn jxfn /x]sf >]0fL eGbf Ps >]0fL d'gLsf]
kbsf nflu nf]s ;]jf cfof]u jf j9'jf ;ldltsf] l;kmfl/zsf] of]Uotf qmdnfO{ cfwf/
lnO{ j9'jf ;dfof]hg ug]{ Joxf]/f ldlt @)^%.)$.)@ sf] lg0f{ofg';f/ cg'/f]w ul/G5
egL ;fdfGo k|zf;g dGqfno -P]g lgod tyf Joj:yfkg k/LIf0f zfvf_ sf]
k=;+=P]=lg=^.)^%.^^ r=g+= !! ldlt @)^%.)$.)# sf] kqåf/f n]vL cfPsf] x'+bf ;f]
jdf]lhd ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w 5 .Æ egL cy{ dGqfno k|zf;g
dxfzfvfsf] k=;+=!^.)^%.^^ r=g+= %( ldlt @)^%.$.& sf] kqjf6 n]vL cfPsf] x'Fbf
;f]xL cg';f/ ug'{ u/fpg' x'g cg'/f]w ul/G5 .
2.68 cfof]usf] lg0f{o sfof{Gjog ug]{ jf/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=@@$ ldlt
@)^%÷$÷@@_
æljgf cg'dlt ;/sf/L ;jf/L ;fwg ;fj{hlgs ljbfsf] lbgx?df k|of]u e}/x]sf]
kfOPsfn] ;/sf/L ;jf/L ;fwgsf] b'?kof]unfO{ /f]Sg ;fj{hlgs ljbfsf lbgdf
cTofjZos ;/sf/L sfd ;DkGg ug{ ;/sf/L ;jf/L ;fwg k|of]u gu/L gx'g] cj:yfdf
s]Gb|Lo:t/sf sfof{nox?sf] xsdf ;jf/L ;fwg k|of]u x'g] If]q ;d]t tf]sL ;DjlGwt
dGqfnosf] ;lrjHo"jf6 kf; pknJw u/fpg] / lhNnf:t/Lo sfof{nosf] xsdf
;DjlGwt lhNnf k|d'v clwsf/Ljf6 ;do, :yfg / lbg tf]sL ;jf/L kf; -cg'dlt_
pknJw u/fpg] Joj:yf x'g cfb]zfg';f/ cg'/f]w 5 . ;fy} ljgf cg'dlt ;fj{hlgs
ljbfsf] lbgdf ;/sf/L ;jf/L ;fwg k|of]u x'g glbg] Joj:yf ldnfpg' x'g cfb]zfg';f/
cg'/f]w 5 Æelg u[x dGqfnosf] k=;+=)^%.^^ r=g+= #@ ldlt @)^%.)$.!( sf] kqjf6
n]vL cfPsf] x'Fbf ;f] cg';f/ ug'{ u/fpg'[ x'g cfb]zfg';f/ cg'/f]w 5 .
2.69 ;/sf/L ;jf/L ;fwgx?sf] gDj/ Kn]6 af/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=$%* ldlt @)^%÷^÷!#_
;/sf/L vr{df ldtJolotf sfod ug]{ lgb]{lzsf, @)^% g]kfn ;/sf/ -d+=k=_ af6
@)^%.%.@! df :jLs[t lgb]{lzs txfF klg k|fKt e} Joxf]/f cjut ePs} 5 . ;f]xL
lgb]{lzsfsf] k]h g+= ^ b]xfo sf] b]xfo #( gDj/df ;/sf/L ;jf/L ;fwgsf] gdj/ Kn]6
;/sf/L ug]{ . /ftf] gdj/ Kn]6 u/fPsfn] @)^% c;f]h !% ut]leq ;s/f/L gDj/ Kn]6
u/fpg] . t/ ;'/Iff k|of]hgsf] nflu u[x dGqfnon] :jLs[t lbPsf] xsdf /ftf] gDj/
-57_
Kn]6 /fVg ;lsg]5 eGg] pNn]v ePsf]n] g]kfn ;/sf/ -d+=k=_ @)^%.%.@! df :jLs[t
ePsf] lgb]{lzsfdf pNn]v ePadf]lhd @)^%.^.@! ut]leqdf /ftf] Kn]6jf6 ;]tf] Kn]6df
;/sf/L gDj/ sfod u/L ;f]sf] hfgsf/L o; dGqfnodf k7fO lbg' x'g cfb]zfg';f/
cg'/f]w 5 egL u[x dGqfno, cfGtl/s Joj:yf -v_ zfvfsf] k=;+= cf=Jo=v=)^%.^^
r=g=+ !%) ldlt @)^%.^.! sf] kqåf/f n]vL cfPsf]n] ;f]xL cg';f/ ug{ u/fpg x'g
cfb]zfg';f/ cg'/f]w 5Æ egL cy{ dGqfno k|zf;g zfvfsf] k=;+=)^%.^^ r=g++ $#(
ldlt @)^%.^.& sf] kqjf6 n]vL cfPsf] x'Fbf ;f]xL cg';f/ ug'{ u/fpg x'g cg'/f]w 5 .
2.70 vl/b OsfO{ u7gsf] ljj/0f pknJw u/fpg]

-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=$!^ ldlt @)^%÷^÷!^_
æk|:t't ljifodf ;fj{hlgs vl/b P]gsf] bkmf -&_ adf]lhd k|To]s ;fj{hlgs
lgsfon] ;fj{hlgs vl/b sfo{ ;Dkfbg ug]{ k|of]hgsf] nflu O{sfO{ u7g ug'{ kg]{ af/]
o; sfof{noaf6 ldlt @)^$.)(.)! ut] uf]/vfkqdf k|sflzt ;fj{hlgs ;"rgf tyf
;f]xL ljifodf k'gM r=g+= !)$ ldlt @)^$.)(.!* df kq k]|lift ul/P klg xfn ;Dd
s"n ** ;fj{hlgs lgsfodf dfq vl/b OsfO{ u7g ePsf] hfgsf/L o; sfof{non]
k|fKt ug{ ;s]sf] 5 . o;/L kqfrf/sf] nfdf] ;do ljlt;Sbf klg kqsf] pko'Qm hjfkm
k|fKt gx'gfn] o; sfof{nosf] jflif{s k|ltj]bg tof/ ug]{ sfof{df jfwf kl//x]sf] Joxf]/f
hfgsf/L u/fp+5f}+ . To;}n] txf+ dGqfno / cGtu{tsf vl/b O{sfO{ u7g ug{ jf+sL
;Dk"0f{ sfof{no÷lgsfox? ;d]tdf vl/b OsfO{ u7g ul/÷u/fO{ ;f] sf] ljj/0f
cljnDa o; sfof{nodf k7fO{ lbg] Joj:yf x'g cfb]zfg';f/ cg'/f]w 5 egL k|wfgdGqL
tyf dlGqkl/ifb\sf] sfof{no, ;fj{hlgs vl/b cg'udg sfo[nosf] k=;+= )^%.^^ r=g+=
!*$ ldlt @)^%.)%.!& sf] kq4f/f n]lv cfPsf]n] To; sfof{no÷ljefu / cGtu{tsf
lgsfox?df vl/b OsfO{ u7g ug{ afFsL eP u7g u/L cljnDa ;f] sf] ljj/0f pQm
sfof{nodf k7fO{ o; dGqfnonfO{ ;d]t hfgsf/L lbg' x'g cfb]zfg';f/ cg'/f]w 5æ
egL cy{ dGqfno k|zf;g dxfzfvfsf] k=;+= !^.)^%.^^ r=g+= #^( ldlt @)^%.%.@%
sf] kqjf6 n]vL cfPsf] x'+bf cf–cfˆgf] sfof{nodf vl/b OsfO{ u7g u/L ;f] sf]
hfgsf/L o; ljefudf cljnDa pknJw u/fpg] Joj:yf x'g cg'/f]w ul/G5 .
2.71 lgb]{zg sfof{Gjog ;DjGwdf
-eG;f/ ljefu k+=;+= s=k| )%$.%% r=g+= ^*% ldlt @)^%.*.@_
ældlt @)^%.%.$ sf] clVtof/ b'?kof]u cg';Gwfg cfof]usf sf=d'= k|d'v

cfo'Qm / cfo'Qm ;lxt g]kfn ;/sf/sf ;lrjx? pkl:yt eO{ ;'wf/sf nflu
5nkmnsf] cGt/lqmofjf6 lgb]{z ePsf d'Vo d'Vo a'+bfx? b]xfoadf]lhd 5g\ . To;
dxfzfvf÷ljefu÷s]Gb|;+u ;DalGwt a'+bfx?sf] sfof{Gjog ug'{ u/fpg' x'g / ;f] sf]
k|ult k|ltj]bg lgoldt ?kdf o; dGqfnodf k7fpg] Joj:yf x'g cfb]zfg';f/ cg'/fw
ul/G5 .
!= 6«fG;k/]G;L OG6/g]zgnn] ug]{ d"Nof+sgdf cfufdL lbgdf slDtdf # c+s
xfl;n ug]{ cfof]usf] /0fgLltnfO{ k|ToIf ;xof]u k'Ug] u/L sfd ug]{ . cfof]un]
o; ;DjGwdf clVtof/ u/]sf] k|d'v & j6f /0fgLlt lgDgfg';f/ 5g\ M
clVtof/ b'?kof]u cg';Gwfg cfof]ud} ;'wf/ ug]{ .
-58_
;/sf/L lgsfosf] sfo{k4ltdf ;'wf/ ug]{ .

clVtof/ b'?kof]u cg';Gwfg cfof]usf] lgb]{zg cg';f/sf] sfd
x'g'kg]{ .
k|To]s ;/sf/L sfof{nodf ;'zf;g OsfO{sf] u7g ul/g' kg]{ .
;/sf/L sfof{nox?n] cfrf/ ;+lxtf lgdf{0f u/L ;f] sf] sfof{Gjog
ug'{kg]{ .
;+o'Qm /fi6«;+3n] tof/ u/]sf] e|i6frf/ lj?4sf] dxf;GwLnfO{ g]kfnn]
klg cg'df]bg ug'{kg]{
e|i6frf/ lj?4 Jofks?kdf hgr]tgf clej[l4 ug'{ kg]{ .
@= dxfn]vf k/LIfssf] k|ltj]bgn] cf+}NofPsf] a]?h' km5of}{6df ljz]if ;lqmotf
ckgfpg] .
#= a}+s tyf ljQLo lgsfo / If]qsf] lg/Gt/ ;'wf/sf] k|lqmofnfO{ cem a9L
k|fyldstf lbg] .
$= cf=j= sf] cGTodf ah]6 lgsf;f lbg], aflif{s sfo{qmddf gk/]s} cfof]hgf klg
;+rfngdf cfpg], u}/ ah]6 lgsf;f cToflws x'g], vl/b P]g adf]lhd vl/b
of]hgf ljgf g} /fli6«o of]hgf cfof]uaf6 sfo{qmd :jLs[t x'g] h:tf ljifodf
ulDe/tfk"j{s sfd ug]{ .
%= 7]Ssf—k§fdf x'g ;Sg] clgoldttf lgoGq0f ug]{ .
^= k|To]s jif{sf] !) l8;]Da/ / df3 @* ut] clVtof/ cg';Gwfg cfof]u
;+rfngsf nflu ;'emfj k7fpg] .
&= jt{dfg jblnPsf] g]kfnsf] ;Gbe{df clVtof/ b'?kof]u cg';Gwfg cfof]u
;+rfngsf nflu ;'emfj k7fpg] .
*= cfof]uaf6 ;f]wgL ePsf ljifodf ;do leq} /fo ;lxt hjfkm k7fpg] .
(= cfof]udf vl6Og] Focal officer n] lgoldt ?kdf k|ult ljj/0f k|:t't ug]{ .
!) afn'jf nufotsf] rf]/L lgsf;Ldf lgoGq0f ug]{ .
!!= ;'zf;g / sfo{ ;/nLs/0fdf ljz]if hf]8 lbg] .
!@= k|rlnt sfg"g cg';f/ sd{rf/Lx?sf] lgoldt ?kdf cfˆgf] ;DklQ ljj/0f
a'emfpg] .
!#= dGqfno÷ ljefuaf6 x'g] k|zf;g / Joj:yfkg ;'wf/ ;DjGwL uf]i7Ldf
slDtdf Pp6f sIff e|i6frf/ lgoGq0f ;DaGwL /fVg] / clVtof/ b'?kof]u
cg';Gwfg cfof]ujf6 >f]t JolQm lng] .
!$= k|To]s dGqfnon] #÷# dlxgfdf ;'zf;g k|flKtsf nflu ul/Psf k|of;x?,
k|fKt pknJwL / b]lvPsf ;d:ofx? ;lxtsf] æljZn]if0ffTds k|ltj]bgÆ
clgjfo{ ?kdf cfof]udf lgoldt ?kdf k7fpg] Joj:yf ldnfpg] . o;
-59_
;Gbe{df klxnf] k|ltj]bg l9nf]df @)^% kmfu'gsf] klxnf] xKtfdf cfof]udf
k7fpg]
dfly pNn]lvt j'+bfx? sfof{Gjogsf] nflu cy{ dGqfno k|zf;g dxfzfvfsf] k=;+=
)^%.^^ r=g+= (!( ldlt @)^%.)*.!^ sf] kqaf6 n]lv cfPsf] x'bf txf+;+u ;DjlGwt
j'+bfx?sf ;DjGwdf ;f]xL cg';f/ sfof{Gjog ug{ u/fpg' x'g cfb]zfg';f/ cg'/f]w
ul/G5 .
2.72 :yfgLo :t/df sd{rf/Lx?sf] pkl:ylt ;DaGwdf
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=^#$ ldlt @)^%÷*÷*_
ælhNnf Pj+ ;f] eGbf tNnf];t/df sfo{/t sltko sfof{no k|d'v / cGo
sd{rf/Lx? sfof{nodf cg'kl:yt /xg] u/]sf ;dfrf/x? ljleGg ;+rf/ dfWodx?jf6
;fj{hgls x'Fb} /x]sf] / o;af6 :yfgLo txdf hgtfdf k|jfx ul/g] ;fj{hlgs ;]jfdf
k|lts"n cj:yf l;h{gf ePsf] eGg] ljifosf ;DaGwdf o; dGqfnosf] Wofgfsif{0f
ePsf] 5 .
lhNnfl:yt sfof{no k|d'v jf cGo sd{rf/Lx? s'g} j}slNks Joj:yf gu/L
sfof{nodf cg'kl:yt /xg] k|j[lQ cGTo u/L ;a} clws[t Pj+ cGo cGo sd{rf/Lx?nfO{
lglb{i6 sfof{nodf pkl:yt eO{ ;]jf k|jfxnfO{ b'?:t / k|efjsf/L jgfO f/Vg txfF
cGtu{t ;a} lgsfox?nfO{ cfjZos lgb]{zg x'g cg'/f]w ub{5' ;fy} o; cg';f/ gug]{
clws[t Pj+ cGo sd{rf/Lx?sf ;DaGwdf cfjZos cg'udg u/L k|rlnt sfg"g
ad]flhd ljefuLo sf/jfxL ug]{ JOj:yf ldnfpg ;d]t cg'/f]w ub{5' egL ;fdfGo
k|zf;g dGqfnosf] k=;+= )^$%.^^ r=g++ #% ldlt @)^%.&.@% sf] kqjf6 n]vLcfPsf]n]
n]vL cfPcg';f/ sfof{Gjogsf] nflu cfb]zfg';f/ cg'/f]w 5Æ egL cy{ dGqfno,
k|zf;g zfvfsf] r=g++ &(% ldlt @)^%.*.! sf] kqjf6 n]vL cfPsf] x'Fbf kqdf
plNnlvt ljifo sfof{Gjogsf] nflu cfb]zfg';f/ cg'/f]w ul/G5 .
2.73 sfof{no ;xof]uLnfO{ xn'sf ;jf/L rfnssf] lgo'lQm lbg] af/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=^&@ ldlt @)^%÷*÷!^_
æ>]0fLljlxg sfof{no ;xof]uLx?nfO{ g]kfn ;/sf/sf] lg0f{ofg';f/ xn'sf ;jf/L

rfns >]0fLljlxg kbdf lgo'lQm lbg] ;DaGwdf sfof{no ;xof]uL kbdf u/]sf] ;]jf
cjlw u0fgf u/L :t/ sfod ug]{ jf xn'sf ;jf/L rfns >]0fLljlxg k|yd >]0fLdf
lgo'lQm lbg] eGg] ljifodf lgleGg lgsfox?af6 l4ljwf ePsf] egL n]vL cfPsf] ljifo
k]z x'+bf g]kfn ;/sf/ -dlGqkl/ifb\_ sf] ldlt @)^$.)@.!! sf] lg0f{odf ;]jf kl/jt{g
ubf{ xn'sf ;jf/L rfns >]0fLljlxg k|yd :t/df lgo'lQm lbg] egL :ki6 lg0f{o u/]sf]
cj:yfdf ;f]xL adf]lhd ;]jf kl/jt{gsf] kqdf g} k|yd :t/ egL pNn]v ug'{ kg]{df ;f]
gu/]s]f sf/0fn] l4ljwf pTkGg ePsf] b]lvG5 . ;]jf kl/jt{g ug]{ dlGqkl/ifb\sf]
lg0f{odf g} k|yd :t/df ;]jf kl/jt{g ug]{ eGg] pNn]v ePsf]n] ;f] sf] ljk/Lt cGo
:t/ sfod ug{ ;lsg] b]lvb}g . t/ ;]jf kl/jt{g x'g' cufj} vfO{kfO{ cfPsf] tna
eQfsf] xsdf a9'jf x'g] sd{rf/Ln] ;fljsdf vfO{kfO{ cfPsf] tna eQf g36\g] u/L
lghfdtL ;]jf lgodfjnLsf] lgod (! -@_ df Joj:yf ePsf]n] jt{dfg ;]jf kl/jt{g
a9'jf gePtf klg ;]jf kl/jt{g kZrft tna eQf 36fpg dgfl;a gx'g] ePsf]n]
-60_
pQm lgod adf]lhd g} lghx?n] vfO{kfO{ cfPsf] tna eQf ;dfof]hg ug{ u/L g]kfn
;/sf/ -;lrj:t/_ af6 ldlt @)^%.)&.@* df lg0f{o ePsf] Joxf]/f cg'/f]w ul/G5 egL
;fdfGo k|zf;g dGqfno -;+u7g ljsf; zfvf_ sf] k=;+= )^%.^^ r=g+= !$& ldlt
@)^%.)*.)% sf] kqaf6 n]lv cfPsf] x'bf ;f]xL cg';f/ ug{ u/fpg' x'g cfb]zfg';f/
cg'/f]w 5Æ egL cy{ dGqfno k|zf;g dxfzfvfsf] k=;+= )^%.^^ r= g+= (#& ldlt
@)^%.*.!) sf] kqjf6 n]lv cfPsf] x'+bf ;f]xL adf]lhd ug'{ u/fpg' x'g cfb]zfg';f/
cg'/f]w ul/G5 .
2.74 ;bfrf/ k4lt sfod ug]{
-eG;f/ ljefusf dxflgb]{zsn] dftxtsf sd{rf/Lx?nfO{ ldlt @)^%.(.!* df lbPsf]
lgb]{zg_
;du| /fh:j k|zf;g k/LIffsf] hl6n df]8df plePsf] tkfO{n] cg'e"t ug'{ ePs} xf]nf .
o;df klg eG;f/ k|zf;gdf sfo{/t xfdL ;j} sd{rf/L ;dfhsf] nf~5gf / cf/f]ksf] l;sf/
x'g' kl//x]sf] oyfy{tfaf6 xfdL ljd'v x'g ;Sb}gf} . o; nf~5gf / cf/f]ksf] sf/stTj s]xL
xb;Dd /fi6« / u/La hgtfk|ltsf] xfd|f] ;j]+bgxLgtf klg xf] .
/fi6«n] sf]N6] km]g{ nfu]sf] cj:yfdf eG;f/ k|zf;gn] tbg'?k cfkm"nfO{ kl/jlt{t ug{
g;Sg] xf] eg] cfufdL lbgx? xfd|f nflu cK7\of/fdfq x'g]5g\ . casf] xfd|f] k|oTg eg]sf]
5fkfx?sf] ;dfrf/df n]lvg] eG;f/ g} ;G;f/, b:t'/L, d];, km08 jf ;]jfu|fxLaf6 clgoldt
tj/df /sd lng] u/]sf] ;dfrf/x?sf] :yfgdf eG;f/ k|zf;gsf] :jR5 5lj :yfkgftkm{
cu|;/ x'g'kb{5 eGg] nfu]sf]5 .
g]kfndf ePsf] P]ltxfl;s kl/jt{gkl5 ul7t jt{dfg ;/sf/n] sd{rf/Lx?nfO{
hLljsf]kfh{gsf ;Gbe{df cfTd lge{/ agfO{ cfly{s nf]e nfnraf6 d'Qm /fVg] dfgjLo kIfdf
;d]t ljrf/ u/L d+l;/ dlxgfb]lv sfo{ ;Dkfbgdf cfwfl/t k|f]T;fxg k|0ffnL nfu" u/L
tnjdfgsf] b'O{ ;o k|ltzt;Dd eQf pknAw u/fpg] Joj:yf u/]sf] 5 . d'n'sleq} ljleGg
ju{ / If]qaf6 ePsf] lj/f]w / cfnf]rgfnfO{ ;x]/ o; k|sf/sf] eQfsf] Joj:yfn] ca k|ltli7t
sd{rf/Lsf] ?kdf cfkm"nfO{ k|ltljlDjt ug{] jf s7f]/ kl/0ftLsf] eflubf/ jGg] b'O{ ljsNkdWo]
s'g} Pssf] 5gf}6 ca tkfO{sf] lhDdfdf /x]sf] :d/0f u/fpg rfxfG5' .
ctM pNn]lvt ;a} tYox?nfO{ x[boËd u/L tkfO{n] eG;f/ ljefun] ck]Iff u/]sf]
;'wf/sf] o; cleofgnfO{ :jt:km"t{ ?kdf ;3fp k'¥ofO{ /fh:jsf] ;'/Iff / ;]jfu|fxLnfO{
tTsfn} ;]jf k|jfx ug{]tkm{ cfkm\gf] Wofg s]lGb|t ug'{x'g]5 . o; sfo{df pbfl;gtf b]vfpg] hf]
sf]xL sd{rf/L o; cleofgsf afwssf ?kdf lnOg] x'Fbf sfof{no k|d'vsf] k|ToIf lgb{]zg Pj+
;'k/Lj]If0fdf /xL sfo{ ;Dkfbg ug'{ x'g]5 . cGtdf, o; sl7g df]8df 7"nf] e/f];f ;lxt
;/sf/n] ;'lDkPsf] u'?Q/ lhDd]jf/L tkfO{n] ;kmntfk"j{s lgjf{x ug'{ x'g]5 / o; ;'wf/
cleofgsf] pknAwL rFf8} g} ;a} ;/f]sf/jfnfx?n] cg'e"t ug{;d]t kfpg]5g\ eGg] ljZjf;
lnPsf] 5' .
wGojfb .
2.75 ;/sf/L sfof{nox? tyf ;+3 ;+:yfgx?df :jb]zL sk8f k|of]u ug]{
;DjGwdf
-eG;f/ ljefu, s=k|= zfvfsf] k=;+= )^%.^^ r=g++ !!^& ldlt @)^%.!).@_
æpko'{Qm ;DaGwdf cfly{s sfo{ljlw lgodfjnL, @)^$ sf] lgod !& cg';f/
ljb]zL dfn;fdfg eGbf g]kfndf pTkflbt dfn;fdfg !) k|ltzt;Dd dx+uf] ePtfklg
g]kfnL g} vl/b ug'{kg]{ Joj:yf /x]cg';f/ ljleGg dGqfno / cGtu{tsf lgsfox?n]
-61_
vl/b ug]{ sk8fx?df :jb]zL sk8f g} vl/b ug]{ Joj:yfsf nflu dftxtsf
lgsfox?df ;d]t kl/kq u/L lbg] k|of]hgsf] nflu ;a} dGqfnox?df cg'/f]w ug]{ egL
ldlt @)^%.(.# df -df= dGqL:t/_ sf] lg0f{o ePsf] x'Fbf lg0f{ofg';f/ cg'/f]w ul/G5
egL pBf]u dGqfnosf] k=;+ @-$_)^%.^^ r=g=+ !(^ ldlt @)^%.(.!^ sf] kqåf/f n]vL
cfPsf]n] sfof{Gjogsf] nflu cg'/f]w 5Æ egL cy{ dGqfno, k|zf;g dxfzfvsfs] k=;+=
)^%.^^ r=g++ !$* ldlt @)^%.(.@& sf] kqdf cg'/f]w e} cfPsf] Joxf]/f cfjZos
hfgsf/L Pj+ sfof{y{ cg'/f]w ul/G5 .
-62_
#= j08]8 j]o/ xfp;

3.01 tof/L kf]zfssf] sk8fsf] gd"gf ;DaGwdf
-eG;f/ ljefu lg/LIf0f zfvfsf] k=;+= )%).%! r=g+= @@ ldlt @)%).^.^_
pk/f]Qm ljifodf ljleGg tof/L kf]zfs pBf]ux?n] a08]8 j]o/ xfp; ;'ljwf
cGt{ut a}+s Uof/]G6Laf6 k}7f/L u/L Nofpg] sk8fsf] gd"gf k7fpFbf sltko
sof{nox?n] ;–;fgf ck|dfl0ft 6'qmf dfq gd"gfsf] ?kdf k7fpg] u/]sf] kfOPsf] 5 .
tof/L kf]zfs lgdf{0f u/L lgof{t x'g cfpFbf ;–;fgf 6'qmfx? gd"gf lemsfpFbf s'g}sf]
k"/f lk|G6 gle8\g] / ;f] gd"gf cGtu{t k}7f/L ePsf sk8f slt c/hsf] s'g sk8f eGg]
;d]t pNn]v gx'Fbf ?h' ug{ sl7gfO{ kl//x]sf] egL lq=lj=:yn eG;f/ sfof{no
-t=kf]=zfvf_ sf] k=;+= )%).%! r=g+= ^$* ldlt @)%).^.! sf] kq k|fKt x'g cfPsf]n]
tt\ ;DaGwdf o; laefusf] lg/LIf0f zfvfaf6 k=;+= lg= ^.)$%.$^ ldlt @)$%.(.@*
df ePsf] kl/kqfg';f/ j08]8 j]o/ xfp; ;'ljwf cGtu{t 5f]8]sf] sk8fsf] k|To]s
6'qmfdf eG;f/sf] 5fk tyf k|1fkgkq gDj/ k|i6 pNn]v u/L k7fO{ lbg' x'g eGg] kq
k|fKt u/L cjut eO/x]s} xf]nf . sk8fsf] gd"gf k7fpFbf sk8fsf] lk|G6 k|i6 b]lvg] u/L
gd"gf k7fPsf] sk8fdf ;f] sk8fsf] ;]=dL= k|1fkgkq btf{ g+= td;'s g+= / ldlt ;d]t
:ki6 pNn]v u/L sfof{nosf] 5fk ;d]t k|To]sdf nufO{ k7fpg' x'g k'gM hfgsf/Lsf]
nflu lgb]{zfg'';f/ cg'/f]w 5 .
3.02 a}+s Uof/]G6L jf gub w/f}6L /sd jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%^.%& d=cf}=kmf=g+= !$-s_ r=g+= @^#% ldlt
@)%&.@.#!_
pk/f]Qm ljifo o; laefusf] k=;+= @)%^.%& d=cf}=kmf=g+= !$ r=g+= !$%@ ldlt
@)%^.!).$ sf] kq k|fKt ug'{ ePs} xf]nf . g]zgn 6«]l8Ë lnld6]8n] j08]8 j]o/ xfp;
k|lqmof cGt/ut s/ d'Qm k;nsf] nflu gub w/f}6L jf a}+s Uof/]G6Ldf k}7f/L ug]{
;fdfgdf a}+s Uof/]G6L /x]sf] s'n /sd dWo]af6 k|To]s dlxgf vr{sf] ljj/0f b]vfPsf]
xb ;Ddsf] a}+s Uof/]G6L k'ms'jf ub}{ hfg] / laqmL gePsf] ;fdfgsf] xsdf a}+s Uof/]G6L
oyfjt sfod /fVg lgb]{zg lbg] egL g]kfn ;/sf/ -;lrj:t/_ sf] ldlt @)%&.@.@%
sf] lg0f{ofg';f/ cg'/f]w ub{5' .
3.03 l;Ns sk8fnfO{ klg j08]8 j]o/ xfp; ;'ljwf jf/]
-eG;f/ ljefu, lg/LIf0f zfvf k=;+= )^)÷^! r=g+= !%* ldlt @)^).^.@#
ælgsf;L d"ns tof/L kf]zfs pBf]ux?n] sRrf kbfy{sf] ?kdf k}7f/L ug]{ l;Ns
sk8fnfO{ klg j08]8 j]o/ xfp;sf] ;'ljwf pknAw u/fpg] eGg] g]kfn tof/L kf]zfs
pBf]u ;+3sf] l;kmfl/; ;d]t ePsf]n] To:tf] ;'ljwf pknAw u/fpg lbg pko'Qm x'g]Æ
egL ldlt @)^).^.!$ df g]kfn ;/sf/ -dGqL:t/_af6 lg0f{o ePsf] x'Fbf cfjZos
sfof{y{ cg'/f]w 5 .
3.04 j08]8 j]o/ xfp;sf] ;'ljwf ;DjGwdf
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^!.^@ r=g+ *#$ ldlt @)^!.*.@*_
pk/f]Qm ljifodf tof/L kf]zfs pBf]ux?n] j08]8 j]o/ xfp;sf] ;'ljwf cGtu{t
-63_
;fljsdf #& j6f sRrf kbfy{ Pj+ ;xfos sRrf kbfy{x? k}7f/L ub}{ cfPsf]df cj
cfOGbf tL #& j:t'df l;ldt g/xL pBf]usf] dfu / cfjZostf cg\';f/ cGo sRrf
kbfy{ tyf ;xfos sRrf kbfy{ (Packing Materials jfx]s_ x?df klg of] ;'ljwf
pknJw u/fpg] . s'g} j:t' ;DjlGwt pBf]usf] sRrf jf ;xfos sRrf kbfy{ xf] xf]Og
eGg] låljwf ePdf ;DjlGwt eG;f/ sfof{non] eG;f/ ljefudf n]vL k7fpg] ldlt
@)^!.*.!* df g]kfn ;/sf/ -pk–k|wfgdGqL :t/Lo_ jf6 lg0f{o ePsf]n] ;f]xL cg';f/
ug'{ u/fpg' x'g cg'/f]w 5 .
3.05
leiffsf] l;kmfl/; kq jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;=+ kl/kq÷)^!.^@, r=g+= !)!), ldlt @)^!÷(÷@#
k|:t't ljifodf ;g\ @))% hgj/L ! b]lv Multifibre Agreement (MFA) cGTo x'g] /
o; ldlt b]lv /fli6«o pTkfbsTj tyf cfly{s ljsf; s]Gb| (NPEDC) sf] le;f
sfof{non] hf/L ug]{ u/]sf] eL;f cfjZos gkg]{ Joxf]/f txfF cjutg} 5 . t;y{, cj
hgj/L !, @))% b]lv eL;fsf] ;§f NPEDC sf] tof/L kf]zfs eL;f sfof{nosf]
l;kmfl/; kqsf] cfwf/df lgsf;L ug]{ k|jGw ldnfpg] u/L txfF ljefunfO{ cg'/f]w ug]{
u/L ldlt @)^!.(.!^ df lg0f{o ePsf] -df= dGqL :t/Lo_ x'Fbf cfjZos sfof{y{ cg'/f]w
5 egL pBf]u, jfl0fHo tyf cfk"lt{ dGqfno, lgof{t k|j4{g zfvfsf] k=;++ lg=kf= $-!_-
(_.)^!.^@ r=g++ !^$ ldlt @)^!.(.!^ sf] kqjf6 n]lv cfPsf]n] n]lv cfP cg';f/ ug{
u/fpg' x'g cfb]zfg';f/ cg'/f]w 5 .
3.06 g]kfn ;/sf/ -dlGqkl/ifb\sf]_ ldlt @)^@.#.@( sf] lg0f{ofg';f/ s/d'Qm
k;nx?sf] ;+rfng / To;sf] lgoGq0f k|lqmof ;DjGwL sfo{gLlt
!= s'6g}lts jf dx;'n ;'ljwf k|fKt JolQm lgof]u tyf ;+:yfnfO{ lq=lj= :yn
jflx/ s/ d'Qm k;naf6 ljqmL ug{ dfu e}/fv]sf] ;Gbe{df g]kfn clw/fHodf
cjl:yt s'6g}lts jf dx;'n ;'ljwf k|fKt JolQm lgof]u jf ;+:yfsf] ;+Vofsf]
cfwf/df dfly pNn]v ul/P jdf]lhd lgoGq0ffTds kIfnfO{ dhj't jgfO{ $
j6f;Dd s/d'Qm k;n ;+rfng ug{ cg'dlt k|bfg ubf{ pko'Qm x'g] b]lvG5 .
o;/L ljdfg:yn jflx/ s'6g}lts ;'ljwf jf dx;'n ;'ljwfdf ljqmL ug]{ Ohfht
kfPsf j08]8 j]o/ xfp;x?sf] eG;f/ ljefun] klg ljz]if lgu/fgL /fVg' kg]{
Joj:yf ug'{ h?/L 5 .
@= lgoGq0ffTds k|lqmof M
-s_ j08]8 j]o/ xfp; /fVbf eG;f/ ljefusf] lg/LIf0f zfvfn] :ynut
lg/LIf0f u/]/ dfq pko'Qm 7x/fPsf] :yfgdf cg'dlt k|bfg ug]{
-v_ j08]8 j]o/ xfp;sf] uf]bfddf cfGtl/s /fh:j ljefu / eG;f/jf6
vl6Psf] sd{rf/Ln] ;d]t tfNrf nufpg] Joj:yf x'g'kg]{ .
-u_ j08]8 j]o/ xfp;df ;fdfg leq\ofp+bf tyf ljqmLs]f nflu uf]bfdjf6
jflx/ lgsfNbf vl6Psf] sd{rf/Lsf] /f]xj/df ug]{ Joj:yf x'g'kg]{ .
-3_ j08]8 j]o/ xfp;df vl6Psf sd{rf/Lx?n] kflIfs ?kdf j08]8 j]o/
xfp;sf] df}Hbft hfFr u/L To;sf] ljj/0f ljefudf lbg'kg]{ .
-ª_ v08 -u_ sf] kmfF6jf/Lsf] cfwf/df eG;f/ ljefun] jflif{s sf]6f tf]Sg]
-64_
sfo{ ug]{ .
-r_ s'6g}lts jf dx;'n ;'ljwf k|fKt JolQm, ;+:yf jf lgof]ux?nfO{ ljqmL
u/]sf] ;fdfgsf] clen]v ljefujf6 vl6Psf] sd{rf/Ln] cBfjlws ?kdf
/fVg' kg]{ .
-5_ j08]8 j]o/ xfp;jf6 lq=lj= :ynsf] s/d'Qm k;ndf ;fdfg n}hf+bf
j08]8 j]o/ xfp;df vl6Psf sd{rf/x?n] clgjfo{ ?kdf l;n nufpg]
Joj:yf ug'{kg]{ / ;f] l;n5fk b'?:t eP÷gePsf] ?h' u/L 7Ls b]lvPdf
dfq k|dfl0ft u/L s/ d'Qm k;nsf] vftfdf OG6«L ug{ nufpg] .
#= s'6g}lts jf dx;'n ;'ljwf k|fKt JolQm, ;+:yf jf lgof]unfO{ j08]8 j]o/
xfp;jf6 g} ljqmL ug{ ;Sg] Joj:yf ldnfpg] .
$= s'6g}lts jf dx;'n ;'ljwf k|fKt JolQm ;+:yf jf lgof]unfO{ s/d'Qm k;n
j08]8 j]o/ xfp;jf6 ljqmL ubf{ k//fi6« dGqfno -sG;'n/ zfvf_ sf] l;kmfl/;
cg';f/ eG;f/ ljefun] OG8f];{ u/] jdf]lhd dfq ug{ kfpg] Joj:yf ug]{ .
%= ljqmL u/]sf] ljn tyf n]h/df cfGtl/s /fh:j ljefu / eG;f/jf6 vl6Psf
sd{rf/Ln] k|dfl0ft ul/lbg' kg]{ Joj:yf ug]{ .
3.07 a}Í Uof/]06L / d'2fsf] km5\of}{6 ug]{ af/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^#.^$ lg=-!%_ r=g++=@$$ ldlt @)^#÷!)÷#_
pk/f]Qm ;DaGwdf ;do ;dodf sfof{nodf k/]sf d'2f Pj+ Dofb gfl3 dfu bfjL
u/]sf a}Í Uof/]06L jfktsf] /sd a}Íx?;+u c;'n ;d]t ug]{ u/L ljefuaf6 ;do
;dodf ePsf lgb]{zgx? cjut g} 5 . ;f] ;DaGwdf ljleGg eG;f/ sfof{nox?sf]
lg/LIf0f ePsf] k|ltj]bg cg';f/ d'2fx? km5\of}{6 x'g jfFsL g} b]lvPsf] / Dofb gfl3
a}Í;+u bfjL u/]sf] a}Í Uof/]06L jfktsf] /sd ce}m klg c;'n ug{ jfFsL b]lvPsf] x'Fbf
d'2fx?sf] km5\of{}6 tbf?stfsf ;fy ug{ / a}Í Uof/]06L jfktsf] /sd ;d]t c;'n
ug]{tk{m tTsfn cljnDj sf/jfxL cl3 a9fpg cg'/f]w 5 .
3.08 j}Í Uof/]06L jf w/f}6L km's'jfsf] nflu lgj]bg lbg kfpg] Dofb yk ul/Psf]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq!^.)^#.^$ r=g++=!%^^ldlt @)^#÷!@÷!*_
@)^# ;fn df3 % ut];Dd cfly{s P]g,@)^# sf] cg';'rL ! sf] bkmf * sf]
k|of]hgsf] nflu !! dlxgf gk'u]sf / pQm P]gsf] cg';"rL ! sf] bkmf ( sf] k|of]hgsf]
nflu !@ dlxgf gk'u]sf ;a} j}Í Uof/]06L jf w/f}6L km's'jfsf] nflu b/vf:t lbg kfpg]
Dofb k|To]ssf] z'? hf/L ePsf] ldltn] !! jf !@ dlxgfkl5 b'O dlxgf yk ug]{ .
3.09 vkt lgwf{/0f ;DjGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++= !^&^ldlt @)^$÷!÷#_
pk/f]Qm ljifodf pBf]u, jfl0fHo tyf cfk"lt{ dGqfno, lgof{t k|j4{g tyf
c=Jo= zfvfsf] r=g++ !!% ldlt @)^#.!@.@& sf] kqsf] 5fofFskL o;};fy ;+nUg 5 . ;f]
;DaGwdf Joxf]/f k]z x'Fbf lgsf;L;+u ;DalGwt eG;f/ sfof{nox?df hfgsf/L u/fpg]
ldlt @)^$.!.@ sf] lg0f{ofg';f/ cg'/f]w 5 .
-65_
tof/L kf]zfs lgof{t k|j4{g ;ldltsf] ldlt @)^#.!!.#) ut] j;]sf] j}7sjf6
lgDg adf]lhdsf tof/L kf]zfssf] vkt lgwf{/0f ;DjGwdf lgDg adf]lhdsf] lg0f{o
ePsf] x'Fbf cfjZos sfof{Gjogsf] nflu lg0f{ofg';f/ cg'/f]w 5 .
æ# vkt lgwf{/0f ;DjGwdfM
-s_ g]kfn tof/L kf]zfs pBf]u ;+3n] ldlt @)^#.!).!@ r=g+= @$*–)^#.^$
sf] kqjf6 vkt lgwf{/0fsf] ljifodf pBf]u >L z]kf{ cfp6 8f]/ :kf]6{;\
u\8\; O08li6«hn] :jL6h/Nof08df lgsf;L ug{ nfu]sf] !),))) lk;
tof/L kf]zfs d]G; Hofs]6sf] lgwf{/0f ul/Psf] sk8fsf] vkt %=%)
j=ld= -leqL;lxt_ eGbf a9L vkt x'g uO pQm kf]zfsdf leqL ;lxt
*=%) ld6/ sk8f vkt x'g] ePsf]n] a9L vkt ePsf] kl/df0fsf] vkt
lgwf{/0f ug{ g]kfn tof/L kf]zfs pBf]u ;+3 dfk{mt n]vLcfPsf]df
kq;fy k|fKt gd"gfsf] gfkhfFr u/L lx;fj ubf{ pQm gd"gf cg';f/
&=*) ld= sk8f dfq vkt x'g] b]lvPsf]n] ;f]xL cg';f/ x'g sk8f vkt
OsfOsf] j}7sjf6 l;kmfl/; ePsf] Joxf]/f k]z x'Fbf o;nfO{ ;ldltaf6
:jLs[lt k|bfg ul/of] .
pQm gd"gf Hofs]6sf] s"n $ kNnf -leqL @, jflx/L @_ sk8f vkt
ePsf] b]lvPsf]n] ;f] Joxf]/f ;d]t k]z x'g cfPsf] .
-v_ g]kfn tof/L kf]zfs pBf]u ;+3n] ldlt @)^#.!!.@# / r=g+= @*$
)^#.^$ sf] kq k|fKt gd"gfsf] vkt lgwf{/0ffsf] ljifodf pBf]u >L
uf]N8g k]mzgn] Sofg8fdf lgsf;L ug{ nfu]sf] tof/L kf]zfs kf]lni6/
Jofusf] lgwf{/0f ul/Psf] sk8fsf] vkt gfkhfFr ubf{ b]xfo cg';f/
vkt x'g] b]lvPsf]n] ;f]xL cg';f/ x'gsf] nflu sk8f vkt OsfOsf]
@#)^#.!!.@( sf] j}7sjf6 l;kmfl/; ul/Psf] Joxf]/f :jLs[ltsf nflu
k]z x'Fbf ;ldltjf6 :jLs[t k|bfg ul/of] .
lg0f{ox?
!= Large Size: k|fKt tof/L gd"gfsf] nDjfO{ &^ ;]ld / rf}8fO{ () ;]ldsf]
sk8f vk *% ;]=ld x'g] b]lvPsf] / ;f]df leqL ;d]t /fVg] x'Fbf ;f]sf]
bf]jj/ vkt x'g] b]lvG5 .
@= Medicum Size: k|fKt tof/L gd"gfsf] nDjfO{ $# ;]ld / rf}8fO %@
;]ldsf] sk8f vkt $) ;]dL x'g] b]lvPsf] / ;f]df leqL ;d]t /fVg] x'Fbf
;f]sf] bf]Jj/ vkt x'g] b]lvG5 .
#= Small Size: k|fKt tof/L gd"gfsf] nDjfO{ @& ;]ld / rf}8fO{ #@ ;]ldsf]
sk8f vkt !^ ;]ld x'g] b]lvPsf] / ;f]df leqL ;d]t /fVg] x'Fbf ;f]sf]
bf]Jj/ vkt x'g] .
-66_
3.10 a}}Í Uof/]06L Aoj:yfsf ;DaGwdf

-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^#.^$ lg=-!%_-k_ r=g++=$@# ldlt
@)^$÷@÷#)_
pQm ljifodf a}Í Uof/]06L Aoj:yfsf ;DaGwdf lgDgfg';f/ x'g ldlt @)^$.@.@#
df lg0f{o ePsf] Aoxf]/f cg'/f]w ul/G5 .
1. sfof{non] ;dodf a}Í Uof/]06L /sd dfu bfjL u/]sf]df To:tf] bfjLsf] e'QmfgL
gug]{ a}Íx?;+u eG;f/ sfof{non] s'g} sf/f]jf/ gug]{ gLlt cjnDjg ug]{ .
2. xfn lq=lj= eG;f/ sfof{non] Uof/]06L km's'jfsf] l;kmfl/; ubf{ x:tlnlvt kqåf/f
n]Vg] u/]sf]df cljnDj Uof/]06L km's'jfsf] l;kmfl/; clgjfo{ ?kdf sDKo"6/af6
6fOk u/L kq k7fpg] / ;f] kqdf x:tfIf/stf{ eG;f/ clws[tsf] gfd y/ ;d]t
n]Vg] .
k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq ;DjlGwt eG;f/ sfof{non] !÷! hgf
eG;f/ clws[t v6fO{ a}Í Uof/]06Lsf] cBfjlws ljj/0f ljefu k7fpg] .
3.11 j}Í Uof/]06L Joj:yfsf ;DjGwdf
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^$.^% r=g++=$@# ldlt @)^%÷@÷#)_
pk/f]Qm ljifodf j}Í Uof/]06L Joj:yfsf ;DjGwdf lgDgfg';f/ x'g ldlt
@)^$.@.@# df lg0f{o ePsf] Joxf]/f cg'/f]w ul/G5 .
1. sfof{non] ;dodf j}Í Uof/]06L /sd dfu bfjL u/]sf]df To:tf] bfjLsf] e'QmfgL
gug]{ j}Íx?;+u eG;f/ sfof{non] s'g} sf/f]jf/ gug]{ gLlt cjnDjg ug]{ .
2. xfn lq=lj= :yn eG;f/ sfof{non] Uof/]06L km's'jfsf] l;kmfl/; ubf{ x:tlnlvt
kqåf/f n]Vg] ul/Psf]df cljnDj Uof/]06L km's'jfsf] l;kmfl/; clgjfo{ ?kdf
sDKo"6/jf6 6fOk u/L kq k7fpg] / ;f] kqdf x:tfIf/stf{ eG;f/ clws[tsf] gfd
y/ ;d]t n]Vg] .
3. k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq ;DjlGwt eG;f/ sfof{non] !÷!
hgf eG;f/ clws[t v6fO j}Í Uof/]06Lsf] cBfjlws ljj/0f ljefudf k7fpg] .
3.12 j}Í k|Tofe"lt km's'jf jf/] k|lqmof tf]lsPsf]]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg !%. )^$.^% r=g++=#! ldlt @)^$÷$÷^_
cfly{s ljw]os, @)^$ n] d"=c= s/ P]g @)%@ sf]bkmf *-s_ sf] pkbkmf @ df
æpkbkmf -!_ jdf]lhd /flvPsf] j}Í k|Tofe"lt ljefun] tf]s]sf] k|lqmof adf]lhd
;DalGwt eG;f/ sfof{nojf6 km's'jf ul/g]5Æ eGg] pNn]v ePsf]n] d"=c= s/ jfkt j}Í
k|Tofe"lt /fvL k}7f/L ePsf]df pQm k|Tofe"lt tkl;n adf]lhd km's'jf ul/lbg] k|lqmof
o; ljefusf] ldlt @)^$.#.#@ sf] lg0f{ofg';f/ tf]lsPsf] x'Fbf cfjZos sfof{Gjgosf]
nflu cg'/f]w 5 .
tk;Ln
1. j08]8 j]o/ xfp;sf] ;DjGwdfM j08]8 j]o/ xfp;n] j}Í k|Tofe"lt km's'jfsf] nflu
-67_
;DjlGwt eG;f/ sfof{nodf lgj]bg lbg'kg]{5 . lgj]bg;fy lgDglnlvt sfuh k]z
ug'{kg]{5 .
-s_ j08]8 j]o/ xfp; dfk{mt s/d'Qm k;ndf ljqmLePsf] dfn;fdfgsf] ljj/0f .
-v_ s/d'Qm k;nsf] ljqmLjf6 p7]sf ljb]zL d'b|f j}Í bflvnf ePsf] k|df0f .
-u_ o;/L s/d'qm k;njf6 ljqmL ePsf] dfn;fdfg / ;f] ljqmL cg';f/sf] ljb]zL
d'b|f j}Í bfvlnf u/]sf] k|df0f le8fO{ ;f] cg';f/ ePsf] kfOPdf j}Í k|Tofe"lt
km's'jf u/L lbg j}ÍnfO{ kq n]Vg] .
-3_ j08]8 j]o/ xfp;n] !! dlxgfleq j}Í Uof/]06L km's'jfsf] nflu ;DjlGwt
eG;f/ sfof{nodf lgj]bg glbPdf sfof{non] j}Í Uof/]06Ldf /x]sf] /sd
/fh:j vftfdf bfvlnf ug{ j}ÍnfO{ kq n]Vg] .
2. lgsf;Lstf{ pBf]usf] ;DjGwdfM lgsf;Lstf{n] s/bftfn] j}Í k|Tofe"lt km's'jfsf]
nflu ;DjlGwt eG;f/ sfof{nodf lgj]bg lbg'kg]{5 . lgj]bg ;fy lgDglnlvt
sfuhftx? k]z ug'{kg]{5 .
-s_ lgof{t k|df0fkq .
-v_ e'QmfgL k|fKt u/]sf] k|df0f kq .
-u_ lgsf;L u/]sf] j:t' k|fKt u/]sf] k|df0f kq (Bill of Entry/bill of Lading /
Airways Bill)
-3_ j}Í k|Tofe"ltsf] ;'ljwfdf sRrf kbfy{ k}7f/L u/]sf] k|1fkgkq .
s/bftfn] j}Í k|Tofe"ltsf] km's'jfsf] nflu lgj]bg lbPkl5 ;DjlGwt eG;f/
sfof{non] eG;f/ jfktsf] j}Í k|Tofe"lt km's'jf ubf{ x]g{] ul/Psf] k|df0fx?nfO{ ;d]t
cfwf/ dfgL ;f]xL k|lqmof cg';f/ Verification u/L ;f] cg';f/ ePdf j}Í k|Tofe"lt
km's'jf u/L lbg j}ÍnfO{ kq n]lvlbg] . ;fy} j}Í k|Tofe"ltsf] km's'jfsf] hfgsf/L
;DjlGwt cfGtl/s /fh:j sfof{nonfO{ lbg] .
3.13 lg0f{o sfof{Gjog af/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= @)^$.^% lg=l6= -$!_ r=g+= %# ldlt
@)^$÷$÷!%_
æ/fh:j r'xfj6 lxgfldgf h:tf sfo{ /f]Sg s'g} gLltut lg0f{o glnPsf] v08df
/fh:j r'xfj6 x'g] qmd /lx g} /xg] ;+efjgf x'Fbf ;fljs adf]lhd h'g eG;f/
sfof{noaf6 cfoft ubf{ eG;f/ dx;'n jfkt a}Í Uof/]06L /fv]sf] xf] ;f]xL eG;f/
sfof{noaf6 dfq lgsf;L ;DaGwL k|df0fx? x]/L hfFrL k|df0fsf] cfwf/df a}Í Uof/]06L
km'sfpg] Aoj:yf x'g pko'{Qm b]lvPsf]n] ;f] cg';f/ x'g clVtof/ b'?kof]u cg';Gwfg
cfof]u P]g, @)$* sf] bkmf @* adf]lhd cy{ dGqfnonfO{ ;'emfj n]vL k7fpg] egL
cfof]usf] j}7saf6 lg0f{o ePsf] x'Fbf pQm lg0f{o sfof{Gjog u/L cfof]unfO{ hfgsf/L
lbg' x'g cg'/f]w 5 egL clVtof/ b'?kof]u cg';Gwfg cfof]usf] k=;+=)^#.^$ of]hgf
cg'udg r=g++ $%* ldlt @)^$.#.!% sf] kqjf6 n]vLcfPsf] x'Fbf pNn]lvt lg0f{o
sfof{Gjog u/L ;f]sf] hfgsf/L ;Ddflgt cfof]unfO{ lbg' x'g k|fKt kq / lg0f{osf]
k|ltlnlk o;} kq;fy ;+nUg u/L k7fOPsf] Aoxf]/f cfb]zfg';f/ cg'/f]w ul/G5Æ egL cy{
-68_
dGqfno, /fh:j dxfzfvfsf] k=;+= /f=l6=kmf= @$.@)^#.^$ r=g++ !%%% ldlt
@)^$.#.!( sf] kq k|fKt eO lgb]{zg sfof{Gjogsf nflu k]z x'Fbf h'g eG;f/
sfof{noaf6 cfoft ubf{ eG;f/ dx;'n ;d]t jfkt a}Í Uof/]06L /fv]sf] xf] ;f]xL eG;f/
sfof{noaf6 dfq lgsf;L ;DalGwt k|df0fx? x]/L hfFrL k|df0fsf] cfwf/df a}Í Uof/]06L
km'sfpg] Aoj:yf x'g ldlt @)^$.$.# df lg0f{o -df= dGqL:t/_ ePsf] Aoxf]/f cg'/f]w
ul/G5 .
3.14 Buy Back Agreement ;DaGwdf
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= @)^$.^% lg/LIf0f -!%_ r=g+= ^$ ldlt
@)^$÷$÷@@_
pk/f]Qm ;DjGwdf cfly{s P]g, @)^$ sf] cg';'rL–! sf] bkmf * sf] pkbkmf -!$_
n] æj08]8 j]o/ xfp;sf] Ohfhtkq k|fKt pBf]ux?n] cfˆgf] pTkfbg vl/b ug]{ ljb]zL
q]mtf;+u u/]]sf] ;Demf}tf cg';f/ jfl0fHo ljefusf] l;kmfl/;df ljgf d"No, ljgf
k|tLtkq Buy Back Agreement cGtu{t cfoft ug]{ sRrf kbfy{ Pjd\ ;xfos
sRrf kbfy{af6 tof/L j:t' agfO{ lgsf;L ug]{ ePdf jfl0fHo ljefun] tf]s]sf] k|s[of
cg';f/ To:tf] sRrf kbfy{ Pjd\ ;xfos sRrf kbfy{ k}7f/L ubf{ b/jGbL adf]lhd nfUg]
eG;f/ dx;'n / :yfgLo ljsf; z'Ns pkbkmf -#_ adf]lhd a}Í Uof/]06Ldf k}7f/L ug{
lbg ;lsg]5Æ eGg] Aoj:yf ljlbt} xf]nf . sltko eG;f/ sfof{nox?af6 cfly{s P]gdf
ePsf] Aoj:yf adf]lhd jfl0fHo ljefusf] l;kmfl/; ljgf g} k}7f/L ePsf] / ljhsdf
Buy back pNn]v ePklg k|1fkgkqdf pNn]v gePsf] sf/0faf6 a}Í Uof/]06L km's'jf
ug{ cK7of/f] ePsf] hfgsf/L k|fKt ePsf] x'Fbf clgjfo{ ?kdf To:tf] k}7f/Ldf jfl0fHo
ljefusf] l;kmfl/; cg';f/ dfq k}7f/L ug{ lbg / k|1fkgkqdf ;d]t clgjfo{ ?kdf
Bay back pNn]v ug{ nufpg x'g @)^$.$.@@ sf] cfb]zfg';f/ cg'/f]w 5 .
3.15 a}Í Uof/]06L k'ms'jf ;DaGwdf
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= @)^$.^% lg/LIf0f -$!_ r=g+= (( ldlt
@)^$÷%÷@)_
pk/f]Qm ljifodf o; ljefusf] -zfvf_ k=;+= )^$.^% lg=l6= $! r=g+= %# ldlt

@)^$.$.!% sf] kl/kqsf] ljifosf a}Í Uof/]06L km's'jf ug{ lgb]{zg dfu u/L k7fPsf]
txfFsf] r=g+= @(* ldlt @)^$.$.@& sf] kqsf ;DaGwdf cy{ dGqfno -;lrj:t/_
ldlt @)^$.%.!$ df b]xfosf] lg0f{o ePsf] Aoxf]/f cfjZos sfof{y{ cg'/f]w 5 .
æ!= ah]6 jQmAo ePsf] ldlt @)^$.#.@* kl5sf lgj]bg / sfuhft sf/jfxLsf]
nflu ;DalGwt eG;f/ sfof{nodf k7fpg] / ;f] ldlt eGbf cufj} btf{ eO{ ;s]sf] a}Í
Uof/]06L km's'jfsf xsdf ;fljs adf]lhd ug]{ .Æ
3.16 j}7ssf] lg0f{o sfof{Gjog jf/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^$.^% r=g++=@!@ ldlt @)^$÷(÷#_
pk/f]Qm ljifodf jfl0fHo ljefu cfoft zfvf, jj/dxn sf7df8f}+sf] CMTP

cGtu{t Free of Cost df k}7f/L sRrf kbfy{ jf/]sf] k=;+= )^$.^% r=g+ !&$# ldlt
@)^$.*.@$ ut]sf] kqsf] 5fofFk|lt o;};fy 5 . ;f] kqfg';f/ tof/L kf]zfs lgof{t
k|j4{g s]Gb| ;ldltsf] ldlt @)^$.&.@& ut] j;]sf] j}7sn] lgDgadf]lhdsf] lg0f{o u/]sf]
-69_
x'Fbf sfof{Gjogsf nflu lg0f{ofg';f/ cg'/f]w 5 egL n]vLcfPsf]n] ;+nUg kqfg';f/ ug'{
u/fpg' x'g cfb]zfg';f/ cg'/f]w 5 .
tof/L kf]zfs lgof{t k|j4{g ;ldltsf] ldlt @)^$.&.@& ut] j;]sf] j}7ssf] lg0f{o
;DaGwdf
pk/f]Qm ljifo pBf]u, jfl0fHo tyf cfk"lt{ dGqfno lgof{t k|j4{g tyf cGt/f{li6«o
Jofkf/ zfvfsf] k=;+=lg=k|=-$-!_)^$.^% r=g++ () ldlt@)^%.*.@# sf] kq To;
ljefu÷;+3df k|fKt ePs} xf]nf .
pk/f]Qm kqjf6 ætof/L kf]zfs lgof{t k|j4{g ;ldltsf] ldlt @)^$.&.@& ut] o;
dGqfnodf j;]sf] j}7sn] lgDgadf]lhdsf] lg0f{o u/]sf] x'Fbf sfof{Gjogsf] nflu
ljut s]xL jif{b]lv g]kfnjf6 ef/t tyf t]>f] d'n'sdf lgsf;L x'g] tof/L
kf]zfsx?df CMTP cGtu{t Free of cost df sRrf kbfy{ tyf cGo ;xfos sRrf
kbfy{x?df CIF d"Nosf] #% k|ltzt clgjfo{ CMTP x'g'kg]{ Joj:yf /x]sf] 5 . t/ ;f]
cg';f/ ge} Fabric cost+ CMTP d"Nosf] #% k|ltzt x'g'k5{ eGg] s'/f ;DjlGwt
lgsfosf] /x]sf] / of] ;fGble{s gePsf] x'Fbf o;df :ki6tf u/L ;DjlGwt lgsfodf
cg'/f]w ul/lbg g]kfn tof/L kf]zfs pBf]u ;+3jf6 cg'/f]w ePsf] 5 . o;df ljBdfg
gLlt cg'?k g} eG;f/ ljGb"sf] CIF d"Nosf] Go"gtd #% k|ltzt CMTP x'g] u/L d"No
clej[l4 sfod u/L lbg txfFjf6 ;DjlGwt lgsfonfO{ cg'/f]w ug]{ u/L lg0f{o ePsf] x'Fbf
cg'/f]w 5Æ egL n]vL cfPsf]n] pk/f]Qmfg';f/ sfof{Gjog ug]{ Joj:yf x'g cfb]zfg';f/
cg'/f]w ub{5' .
-70_
$= sfg]{ tyf ;jf/L ;fwg c:yfoL k}7f/L

4.01 sfg]{ uf8L ;DaGwdf
-eG;f/ ljefusf] k=;+ d=cf}= @^.)$&.$* ldlt @)$&.&.@^_
sfg]{6 (Carnet) cGt/ut k}7f/L x'g cfPsf ;jf/Lsf ;fwgx?sf] ;DaGwdf laleGg
eG;f/ sfof{nox?af6 leGbf leGb} k|lqmof ckgfpg] u/]sf] / /fd|f];+u lg/LIf0f / hfFr
u/L 5f8\g] tkm{ s]xL eG;f/n] Wofg gk'¥ofPsf] ;d]t a'lemg cfPsf]n] sfg]{ cGt/ut
k}7f/L x'g cfpg] uf8Lx?sf ;DaGwdf e}/x]sf] cfb]z cg';f/ ug{x'g]g}5 . vf; u/L
b]xfo adf]lhd ug]{ s'/fx?df laz]if Wofg k'¥ofpg' x'g lgb]{zfg';f/ cg'/f]w u/]sf]5' .
!= sfg]{df k}7f/L x'g cfpg] uf8Lx? af/] k|j]z laGb' -Entry Point_ df ;j{k|yd
sfg]{sf] Dofb 5 5}g / ef/tsf] aflx/ hfg] laGb' -Exit Point_ df sfg]{df Exit
hgfPsf] 5 5}g /fd|/L x]g]{ .
@= ;j} s'/f /fd|/L hfFrL ;s]kl5 g]kfndf k|j]z ENTRY hgfpbf / kms]{/ aflx/
hfg] uf8Lx?df aflx/ -EXIT) hgfpFbf clws[t :t/s} sd{rf/Ln] k|dfl0ft
ul/lbg] .
#= ;jf/L ;fwg ;fy ;fdfGotM clwsf+zdf hu]8f jf yk OlGhg tyf c?
;/;fdfgx? -Accessories_ /xg] / ;f]sf] pNn]v sfg]{df klg ul/g] x'G5 . sfg]{
c+u|]hL efiff afx]s c? o"/f]lkog efiffdf n]lvg] x'Fbf e|d kg{ ;Sg] ePsf]n]
sfg]{ / uf8L b'j}df /fd|f];+u x]/L hfFr ug]{ . hu]8f OlGhgnfO{ df]6/ egL
pNn]v ug]{ k|rng /x]sf] a'lemPsfn] ;f] aLrf/ ug]{ .
$= uf8L lkmtf{ hfFbf k|j]z -ENTRY_ x'Fbfs} cj:yfsf] yk ;fdfgx? / hu]8f OlGhg
cflb 5g\ 5}gg\ x]g]{ .
%= uf8Ldf hu]8f OlGhg tyf cGo ;/ ;fdfgx? /x]sf] t/ sfg]{df pNn]v eP
To:tf j:t'nfO eG;f/df Deposit u/fpg] . h8fg ePsf ;fdfgx? eP sfg]{df
pNn]v u/L k|dfl0ft ul/lbg] .
4.02 c:yfoL k}7f/L ;DaGwdf
-eG;f/ ljefusf] k=;+ @)%#.%$ s=k|= !) r=g+ @)%& ldlt @)%$.@.!@_
;jf/L tyf oftfoft Joj:yf P]g @)$( sf] bkmf #) cg';f/ ælab]zdf btf{
ePsf] ;jf/L g]kfn /fHoleq rnfpg] cg'dlt dfu]df clwsf/ k|fKt clwsf/Ln]
tf]lsPsf] b:t'/ lnO{ a9Ldf Ps dlxgf;Ddsf] nflu To:tf] ;jf/L rnfpg] cg'dlt lbg
;Sg]5 . t/ To:tf] ;jf/LnfO{ g]kfn /fHoleq oftfoft ;]jf ;~rfng ug]{ cg'dlt
lbO{g] 5}gÆ egL P]gdf Joj:yf ePsf] / o:tf] cg'dlt lbFbf cGo s'/fsf] cnfjf
k|1fkgkq ;DaGwdf k|1fkgkq x]/L ;f]sf] k|dfl0ft k|ltlnlk lnO{ ;Ssn lkmtf{ ul/lbg
;j} sfof{nox?df kq k7fpg] egL ldlt )%$.!.!* df lg0f{o ePsf] x'Fbf lg0f{ofg';f/
ug{x'g cg'/f]w ul/Psf] 5 egL oftfoft Joj:yf laefusf] r=g+ !*#% ldlt @)%$.@.!
sf] kq k|fKt ePsf] Joxf]/f cfb]zfg';f/ cg'/f]w ul/G5 .
-71_
4.03 ;jf/L ;fwg c:yfoL k}7f/L ;DaGwdf

-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%^.%& d=cf}=kmf=g+= ^(-s_ r=g+= @&%* ldlt
@)%&.#.!%_
pk/f]Qm ljifodf e}/xjf eG;f/ sfof{nosf] k=;+= k|zf;g.)%^.%& r=g+= &($(

ldlt @)%&.!.@! sf] kq k|fKt eO{ Joxf]/f k]z x'Fbf cfly{s P]gdf g]kfnleq cfpg]
sfg]{6sf uf8Lx?, tf]lsPsf] cjlwleq g]kfn 5f8\g] ko{6s, tLyf{6g jf cGo sf/0fn]
c:yfoL k}7f/L x'g] ;jf/L ;fwg tyf 9'jfgLsf ;fwgx?df k|b"if0f dfkb08 nfu" gx'g]
egL g]kfn ;/sf/ -dGqL:t/_ sf] ldlt @)%&.#.^ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
4.04 c:yfoL k}7f/L x'g] ;jf/L ;fwg / 9'jfgLsf ;fwg ;DaGwdf
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= @)^$.^% lg/LIf0f -!%_ r=g+= !)% ldlt
@)^$÷%÷@$_
pk/f]Qm ;DaGwdf cfly{s P]g,@)^$ sf] cg';"rL–! sf] bkmf !@ sf] ;jf/L ;fwg
k}7f/L ;DaGwL ljz]if Aoj:yf cGtu{t c:yfoL k}7f/L ;DaGwdf u/]sf sfg"gL Aoj:yfsf
;DaGwdf ;a} sfof{nox?sf] ofq' zfvfdf ;/f]sf/jfnf ofq'x?n] a'‰g] efiffsf] -g]kfnL
/ c+u]|hL_ k|of]u u/L ofq'x?n] b]Vg] 7fpFdf ;a} s'/f pNn]v u/L clgjfo{ ?kdf n]Vg
nufpg] Aoj:yfsf nflu ldlt @)^$.%.@$ sf] cfb]zfg';f/ cg'/f]w 5 .
4.05 cfof]hgf ;'ljwfsf ;jf/L ;fwg af/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= d=cf}=km'=!.)^%.^^ r=g++=#^( ldlt @)^%÷^÷&
sf] oftfoft Joj:yf ljefunfO n]lvPsf] kq_
pk/f]Qm ljifodf ut ljut b]lv g} x/]s jif{sf cfly{s P]gx?df g]kfnleq
;+rflnt cfof]hgf jf ltgsf 7]s]bf/x?sf] gfddf k}7f/L x'g] ;jf/L tyf 9'jfgL
;fwgx?sf] btf{ ubf{ 5'§} klxrfg x'g] lsl;dn] btf{ ul/g] / kl/of]hgf cjlw ;dfKt
ePkl5 To:tf ;jf/L ;fwgsf] gjLs/0f ul/g] 5}g eGg] Joj:yf x'Fb} cfPsf] / rfn'
cf=j= sf] cfly{s ljw]os, @)^% sf] cg';"rL–! sf] bkmf !#-$_ sf] v08 -u_ df klg
;f] Joj:yf oyfjt /x]sf] Joxf]/f oxfFnfO{ cjut ePs} 5 . k|:t't ljifodf To:tf 5'§}
klxrfg x'g] u/L btf{ ePsf ;fwgx? cfof]hgf ;dfKt ePkl5 klg dx;'n glt/L
cglws[t ?kdf rnfO{ /x]sf] cfz+sf ePsfn] To:tf ;jf/L ;fwgx?sf ;DaGwdf
cfly{s ljw]ossf] pk/f]Qm Joj:yfnfO{ s8fOsf ;fy kfngf u/fpg]tk{m cfˆgf
lgsfonfO{ cfjZos lgb]{zg x'g / ;f] btf{ gDj/sf] hfgsf/L o; ljefunfO{ ;d]t lbg]
Joj:yf u/L ;xof]u x'g cg'/f]w ub{5' .
4.06 c:yfoL k}7f/L z'Ns 5'6 lbOPsf]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=$@) ldlt @)^%÷^÷!$_
k|:t't ljifodf cfly{s P]g, @)^% sf] cg';"rL–! bkmf !@-#_v df /x]sf]
k|ltjGwfTds jfSof+zn] l5d]sL d'n'sjf6 c:yfoL k}7f/L eO{ ;f]xL lbg kmls{g] u/L
glhssf] ahf/;Dd cfpg] lghL ;jf/L ;fwgdf nflu cfPsf] k|ltlbg ?=$)).– sf]
z'Ns g]kfn ;/sf/sf] ldlt @)^%.^.!# sf] lg0f{ofg';f/ 5'6 lbOPsf] x'Fbf ;f] cg';f/ ug{
u/fpg' x'g hfgsf/L u/fPsf] 5' egL cy{ dGqfnosf] r=g+= @*÷)^%.^^ ldlt
@)^%.^.!# sf] kqjf6 n]vL cfPsf]n] cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w ub{5' .
-72_
%= pTklQsf] k|df0fkq
5.01 pTklQsf] k|df0fkq hf/L ug]{ lgsfox?
-eG;f/ ljefu dx;'n zfvfsf] k=;+=@)%#.%$ d=cf}=kmf=g+=(!-k @&_ r=g+= !#@@ ldlt
@)%#.(.@@_
pk/f]Qm laifodf xfn} ;DkGg ePsf] g]kfn ef/t jfl0fHo ;lGwsf] k|f]6f]snsf] bkmf
@-i_ sf] k|of]hgsf] nflu Certificate of Origin hf/L ug]{ sfo{ g]kfn ;/sf/n] g]kfn
pBf]u jfl0fHo dxf;+3nfO{{ clVtof/L u/]sf] s'/f txfF cjut ePs} x'g' kb{5 . pQm
cg';f/sf] Certificate of Origin sf] lgwf{l/t 9fFrf hfgsf/Lsf] nflu o;};fy ;+nUg
/fv]sf] 5' . o; ;DaGwdf cfjZostf k/]df ;Ldfkfl/sf ef/tLo eG;f/ clwsf/Lx?;+u
5nkmn Pj+ ;dGjo sfod ug'{kg]{ ePdf ;f] ;d]t u/L gofF 9fFrf cg';f/sf]
Certificate of Origin sf] Joj:yfnfO{{ hgj/L #, !((& b]vL sfof{Gjogdf Nofpg]
l;nl;nfdf cfjZos Joj:yf ldnfpg g]kfn /fHosf ;j} ef/tLo ;Ldf;+u hf]l8Psf
eG;f/ sfof{nox?nfO{{ cfjZos lgb]{zg k7fO{ lbg' x'g lgb]{zfg';f/ cg'/f]w ub{5' egL
jfl0fHo dGqfno -l5=d"=Jo=zfvf_ sf] k=;+=l5=d"= !!)$ ldlt @)%#.(.!^ sf] kqaf6
n]lvcfPsf] / o; ;DaGwdf g]kfn ;/sf/ / ef/t ;/sf/ jLr ;g\ !((^ sf] l8;]Dj/
# tfl/vdf ;DkGg Jofkf/ ;GwLsf] k|f]6f]sn "V" cg';f/ g]kfnL Dofg'ôfSr8{ j:t'sf]
ef/t k|j]zsf] nflu cfjZos pTklQsf] k|df0fkq hf/L ug{ g]kfn ;/sf/af6 o;
dxf;+3df k|fKt ePsf] clwsf/ cg';f/ dxf;+3sf] ;fy} @% j6f dxf;+3sf ;b:o
lhNnf Pj+ gu/:t/Lo p=jf=;+3x?n] pTklQsf] k|df0fkq hf/L ug{ kfpg] Joj:yf
ul/Psf] Joxf]/f cg';"rL ! df pNn]v u/L k7fPsf] 5 . x/]s p=jf=;+3n] hf/L u/]sf]
pTklQsf] k|df0fkqnfO{{ ;xL tl/sfaf6 d"NofFsg / cg'udg ug{ ;lsg] u/fpgsf] nflu
o; dxf;+3n] ;+s]t cIf/ -Alphabet_ / gDj/ /fvL ;DalGwt p=jf=;+3nfO{{ dfu
adf]lhdsf] pTklQsf] k|df0fkq pknJw u/fpg] Joj:yf ul/Psf] 5 .
;fy} ef/t jfx]s -t];|f] b]z_ sf] nflu dxf;+3sf cnfjf tf]lsPsf !^ j6f
dxf;+3sf ;b:ox?sf] gfdfjnL cg';"rL @ df pNn]v u/L pQm 9fFrfsf] gd"gf /fvL
g]kfn pBf]u jfl0fHo dxf;+3af6 k=;+=l;=Pk\m=cf] !-(&&_ ldlt @)%#.(.!^ sf] kqaf6
;d]t n]lvcfPsf]n] pk/f]Qm cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ul/G5 .
;Demf}tfsf] kmf]6f]slk ;+nUg 5 .
cg';"rL -!_
ef/t lgsf;L x'g] dfn j:t'sf]
pTklQsf] k|df0fkq hf/L ug]{ clwsf/ k|fKt lgsfox?
Reference Serial Letters
g]kfn pBf]u jfl0fHo dxf;+3, 6]s' . -A _
g]=p=jf=dxf;+3sf ;b:ox?
!= g]kfn r]Dj/ ck\m sd;{, sf7df8f}+ . -B _
@= nlntk'/ pBf]u jfl0fHo ;+3, nlntk'/ . -C_
#= jL/u~h pBf]u jfl0fHo ;+3, k;f{ . -D_
$= eQmk'/ pBf]u jfl0fHo dxf;+3, eQmk'/ -E _
%= df]/Ë Jofkf/ ;+3, df]/Ë . -F_
^= dsjfgk'/ pBf]u jfl0fHo ;+3, dsjfgk'/ . -G_
&= kf]v/f pBf]u jfl0fHo ;+3, sf:sL . -H_
-73_
*= l;4fy{gu/ pBf]u jfl0fHo ;+3, ?kGb]xL . -X_
(= df]/Ë pBf]u ;Ë7g, df]/Ë . -Q_
!)= a'6jn pBf]u jfl0fHo ;+3, a'6jn . -S _
!!= hgsk'/ pBf]u jfl0fHo ;+3, hgsk'/ . -C_
!@= gf/fo0fu9 pBf]u jfl0fHo ;+3, gf/fo0fu9 . -M_
!#= g]kfnu~h pBf]u jfl0fHo ;+3, jfFs] . -B _
!$= ;'g;/L pBf]u jfl0fHo ;+3, ;'g;/L . -O_
!%= s}nfnL pBf]u jfl0fHo ;+3, wgu9L . -P_
!^= s~rgk'/ pBf]u jfl0fHo ;+3, s~rgk'/ . -J _
!&= bds pBf]u jfl0fHo ;+3, emfkf . -R_
!*= Onfd pBf]u jfl0fHo ;+3, Onfd . -K _
!(= emfkf pBf]u ;+3, eb|k'/ . -T_
@)= emfkf jfl0fHo ;+3, emfkf . -U_
@!= hn]Zj/ pBf]u jfl0fHo ;+3, hn]Zj/ . -V _
@@= s[i0fgu/ pBf]u jfl0fHo ;+3, slknj:t' . -W_
@#= dxf]Q/L pBf]u jfl0fHo ;+3, dxf]Q/L . -I_
@$= uf]/vf pBf]u jfl0fHo ;+3, uf]/vf . -Y_
@%= gjnk/f;L pBf]u jfl0fHo ;+3, gjnk/f;L . -Z_
cg';"rL -@_
ef/t jfx]s -t];|f] b]z_ sf b]zdf lgsf;L x'g]
dfnj:t'sf] pTklQsf] k|df0fkq hf/L ug]{ clwsf/ k|fKt lgsfox?
g]kfn pBf]u jfl0fHo dxf;+3, 6]s' .

g]=p=jf=dxf;+3sf ;b:ox?
!= g]kfn r]Dj/ ck\m sd;{, sf7df8f}+ .
@= nlntk'/ pBf]u jfl0fHo ;+3, nlntk'/ .
#= jL/u~h pBf]u jfl0fHo ;+3, k;f{ .
$= eQmk'/ pBf]u jfl0fHo ;+3, eQmk'/ .
%= df]/Ë Jofkf/ ;+3, df]/Ë .
^= dsjfgk'/ pBf]u jfl0fHo ;+3, dsjfgk'/ .
&= kf]v/f pBf]u jfl0fHo ;+3, sf:sL
*= l;4fy{gu/ pBf]u jfl0fHo ;+3, ?kGb]xL
(= df]/Ë pBf]u ;Ë7g, df]/Ë .
!)= a'6jn pBf]u jfl0fHo ;+3, j'6jn .
!!= hgsk'/ pBf]u jfl0fHo ;+3, hgsk'/ .
!@= gf/fo0fu9 pBf]u jfl0fHo ;+3, gf/fo0fu9 .
!#= g]kfnu~h pBf]u jfl0fHo ;+3, afFs] .
!$= s}nfnL pBf]u jfl0fHo ;+3, wgu9L .
-74_
!%= uf]/vf pBf]u jfl0fHo ;+3, uf]/vf .

!^= gjnk/f;L pBf]u jfl0fHo ;+3, gjnk/f;L .
5.02 pTklQsf] k|df0fkq af/]
-eG;f/ ljefusf] k=;+ )%#.%$ d=cf}=km'= (!-k= #!_ r=g+ !$^^ ldlt @)%#.!).!)_
ef/t ;/sf/af6 k"j{ k|sflzt @& l8;]Da/ !((^ sf] gf]l6lkms]zgdf g]kfnaf6
hf/L x'g] ;l6{lkms]6 ckm cf]l/hgdf slDtdf k|d'v eG;f/ clws[t jf g]kfn ;/sf/sf]
pk;lrjn] b:tvt ug'{kg]{ cfjZostf b]vfPsf]df ef/t ;/sf/sf] ljQ dGqfno
/fh:j laefusf] @) hgj/L !((& sf] gf]l6lkms]zg cg';f/ g]kfn ef/t jfl0fHo
;lGwsf] k|f]6f]sn cg';f/ cf]l/lhgn ;l6{lkms]6 ckm cf]l/hgdf g]kfn ;/sf/n]
clVtof/ lbPsf] lgsfon] hf/L ug{ ;Sg] s'/f pNn]v ePsf]5 . g]kfn ;/sf/n] g]kfn
pBf]u jfl0fHo dxf;+3nfO{ To:tf] clVtof/L lbO{ ;s]sf]n] pQm ;l6{lkms]6df g]kfn
pBf]u jfl0fHo dxf;+3 -FNCCI_ sf lgsfon] k|dfl0ft u/] k'Ug] ePsf]n] pQm cg';f/
cfjZos Joj:yf ldnfpg g]kfn /fHosf ;j} ef/tLo ;Ldf;+u hf]l8Psf eG;f/
sfof{nonfO{ cfjZos lgb]{zg k7fO{ lbg x'g cg'/f]w ub{5' . ef/t ;/sf/sf] @)
hgj/L !((& sf] gf]l6lkms]zg klg o;};fy ;+nUg /flvPsf]5 egL jfl0fHo
dGqfnoaf6 ldlt @)%#.!).!) sf] kqaf6 n]lvcfPsf]n] pk/f]Qmfg';f/ ug{x'g
5.03 pTklQsf] k|df0fkq hf/L ug{ g]kfn pBf]u jfl0fHo dxf;+3nfO{{ tf]lsPsf] jf/]
-eG;f/ ljefusf] k=;+ )%#.%$ d=cf}=kmf=g+ () k=##_ r=g+ !%^^ ldlt @)%#.!).@%_
g]kfn ef/t Jofkf/ ;GwLsf] k|f]6f]snsf] gofF cg'R5]b -eL_ sf] bkmf @-i_ ;+u
;DalGwt pTklQsf] k|df0fkq / bkmf # df pNn]lvt ;'ljwf k|fKt ug{ g]kfnL ;fgf tyf
3/]n' pBf]usf pTkfbgnfO{{ pknJw u/fpg' kg]{ k|df0fkq hf/L ug]{ ;DaGwdf cfjZos
Joj:yf ldnfpg] l;nl;nfdf ldlt @)%#.*.@) df >L jfl0fHo ;lrjHo"sf] sfo{sIfdf
a;]sf] a}7ssf] lg0f{o k|lt hfgsf/L Pj+ cfjZos sf/jfxLsf] nflu o;};fy ;+nUg
/fv]sf] 5' . ;fy} pQm a}7ssf] lg0f{o adf]lhd pQm pTklQsf] k|df0fkq hf/L ug]{
lgsfosf] ?kdf g]kfn pBf]u jfl0fHo dxf;+3nfO{{ tf]Sg] u/L g]kfn ;/sf/
-df=jfl0fHo dGqL :t/Lo_ sf] ldlt @)%#.*.@! df lg0f{o ePsf]n] Joxf]/f ;d]t
hfgsf/L u/fpFb5' . ;+nUg jfl0fHo ;lrjHo"sf] sfo{sIfsf] a}7sdf ePsf] lg0f{osf]
bkmf #, %, ^ / & To; dGqfno cGtu{t eG;f/ laefu, cGtMz'Ns tyf laqmLs/
sfof{no;+u ;DalGwt ePsf]n] lg0f{o adf]lhdsf] Joj:yf sfo{Gjog x'g] Joj:yfsf]
nflu lgb]{zfg';f/ cg'/f]w ub{5' egL jfl0fHo dGqfno -l5=d"=Jof= zfvf_ sf] k=;+ l5=d"=
!&* r=g+ !))! ldlt @)%#.*.@* sf] kqaf6 cy{ dGqfno -/fh:j dxfzfvf_ df n]vL
k7fPsf]df pQm dxfzfvfaf6 k=;+= /f= ljljw )%#.%$ r=g+ ^!# ldlt )%#.!).!) sf]
kqaf6 lg0f{o sfo{Gjogsf] nflu cfb]zfg';f/ cg'/f]w ul/G5 egL n]lvcfPsf]n] pk/f]Qm
cg';f/ ug{ x'g cfb]zfg';f/ cg'/f]w ul/G5 .
lg0f{ox?
!!= gofF 9fFrfsf] pTklQsf] k|df0fkq g]kfn pBf]u jfl0fHo dxf;+3n] hf/L ug]{ u/L
tf]lslbg] .
-75_
!@= gofF 9fFrfsf] pTklQsf] k|df0fkqdf pNn]v eP adf]lhd g]kfn pBf]u jfl0fHo
dxf;+3n] k|To]s ;DalGwt pBf]usf] jf:tljs l:ylt / To;n] pTkfbg u/]sf]
cf}Bf]lus pTkfbgsf] Manufacturing Process sf] olsg hfgsf/L k|fKt u/L ;j}
kIfdf lgoldt cg'udg u/L cfkm" :ki6 ePkl5 dfq o:tf] k|df0fkq hf/L ug]{ .
!#= cfkm"n] hf/L u/]sf] pTklQsf] k|df0fkqsf] nflu ;Dk"0f{ lhDd]jf/L g]kfn pBf]u
jfl0fHo dxf;+3n] Joxf]g]{ .
@= pTklQsf] k|df0fkq hf/L ug'{kg]{ g]kfn pBf]u jfl0fHo dxf;+3n] b]xfo adf]lhdsf]
ljlw ckgfpg] .
-s_ ;DalGwt lgsf;Lstf{sf cf}Bf]lus pTkfbgsf] k"0f{ Joxf]/f -s'g pBf]un]
s'g pTkfbg s'g s'g ;fdu|L– kbfy{ ldnfO{ s'g s'g k|lqmofaf6 ;f] j:t'
pTkfbg ePsf] xf] ;f]sf] Joxf]/f k|fKt u/L g]kfn pBf]u jfl0fHo dxf;+3n]
cfˆgf] k|lqmof cGtu{t r]shfFr u/L gofF 9fFrfsf] pTklQsf] k|df0fkq
hf/L ug{ pko'Qm b]v]df pBf]u laefusf dxflgb]{zssf] cWoIftfdf ul7t
k|fljlws ;ldltdf k|:t't u/L ;f] k|fljlws ;ldltaf6 :jLs[t ePkl5
dfq k|df0fkq hf/L ug]{ Joj:yf ldnfpg] .
-v_ pQm k|fljlws ;ldltsf] :jLs[lt k|fKt u/L ef/tdf lgsf;L ul/g] ePsf
j:t'x?sf] ;Dk"0f{ tYo v'n]sf] laa/0f dfl;s ?kdf -Monthly statement_
pBf]u laefunfO{{ lgoldt ?kdf lbO{{ ;f]sf] k|lt jfl0fHo dGqfno /
eG;f/ laefunfO{{ klg lgoldt ?kdf pknJw u/fpg] .
-u_ pBf]u laefusf dxflgb]{zssf] cWoIftfdf xfn sfod /x]sf] k|fljlws
;ldltdf g]kfn ef/t pBf]u jfl0fHo ;+3 / ;fgf tyf 3/]n' pBf]u
dxf;+3sf] ;d]t k|ltlglw ;dfj]z ug]{ .
-3_ xfn;Dddf k|fljlws ;ldltaf6 ef/t lgsf;Lsf] lgldQ :jLs[t
ul/;lsPsf g]kfnL cf}Bf]lus j:t'x?nfO{{ k"j{ :jLs[lts} cfwf/df g]kfn
pBf]u jfl0fHo dxf;+3n] gofF 9fFrfsf] pTklQsf] k|df0fkq hf/L ug]{ . tL
j:t'x?sf] jf:tljs l:ylt / pTkfbg k|lqmof nufotsf gofF 9fFrfsf]
pTklQsf] k|df0fkq adf]lhd a'‰g' kg]{ / olsg ug'{kg]{ s'/fx? g]kfn
pBf]u jfl0fHo dxf;+3n] ;do ;dodf :ynut r]shfFr ;d]t u/L
cg'udg ug]{ Joj:yf lgoldt ?kdf ug]{ / To;/L cg'udg x'Fbf 7Ls
gb]lvPsf j:t'x? pTklQsf] k|df0fkq hf/L ug'{ k/]df k|fljlws ;ldltdf
k'gM k]z u/L :jLs[lt k|fKt gu/Lsg g]kfn pBf]u jfl0fHo dxf;+3n]
hf/L gug]{ .
-ª_ ;fljsdf k|fljlws ;ldltn] ef/tdf l/ofotL k|j]zsf] cfwf/df lgsf;L
ug{ :jLs[lt lbO{ g;lsPsf lgsf;Lof]Uo j:t'x?sf] xsdf dfly v08 -s_
-v_ / -u_ df pNn]v eP adf]lhd k|lqmof k'¥ofP/ dfq g]kfn pBf]u
jfl0fHo dxf;+3n] gofF 9fFrfsf] pTklQsf] k|dfkq hf/L ug]{ .
# bkmf ! / @ adf]lhd /Lt k'¥ofO{ g]kfn pBf]u jfl0fHo dxf;+3n] hf/L u/]sf gofF
9fFrfsf pTklQsf k|df0fkqsf] g]kfnsf] ;Ldf eG;f/ sfof{nodf /flvg] sfof{no
k|ltdf eG;f/ clws[tn] x:tfIf/ u/L c•fsf] 5fk nufO{ k|dfl0ft ul//fVg] .
-76_
$= jfl0fHo dGqfnon] gofF 9fFrfsf] pTklQsf] k|df0fkq hf/L ug]{ clVtof/L g]kfn
pBf]u jfl0fHo dxf;+3nfO{{ tf]lslbPsf] hfgsf/L ef/t ;/sf/nfO{{ oyflz3|
k7fpg] Joj:yf ldnfpg] .
%= g]kfn pBf]u jfl0fHo dxf;+3sf] dfly bkmf bkmfdf n]lvPsf k|lqmof k'¥ofO{
ef/tdf l/ofotL k|j]zsf] cfwf/df lgsf;L ug{ pTklQsf] k|df0fkq hf/L ePsf
gofF / k'/fgf ;j} g]kfnL cf}Bf]lus j:t'x? pTkfbg ug]{ ;DalGwt pBf]ux?n]
pTklQsf] k|df0fkqdf pNn]v ePsf zt{x? cg';f/ pTkfbg ul//x]sf 5g\ 5}gg\
egL lgoldt ?kdf ;DalGwt pBf]ux?d} :ynut e|d0f ;d]t u/L r]s hfFr u/L
lgoldt ?kdf cg'udg x'g] ug]{ Joj:yf ldnfpg jfG5gLo x'g] ePsf]n] o;
sfo{sf] nflu &% j6} lhNnfx?df lhNnf l:yt g]kfn pBf]u jfl0fHo dxf;+3sf]
;+of]hsTjdf ;DalGwt lhNnfl:yt g]kfn ef/t pBf]u jfl0fHo ;+3sf] lgsfo eP
;f] lgsfo / ;DalGwt lhNnfl:yt ;fgf tyf 3/]n' pBf]u dxf;+3sf] lgsfosf
k|ltlglwx?, ;DalGwt lhNnf l:yt pBf]u ;DaGwL ;/sf/L sfof{no / ;DalGwt
lhNnf l:yt cGtMz'Ns, laqmLs/ sfof{nosf clws[t ;d]t k|ltlglw /x]sf]
cg'udg ;ldlt v8f ug]{ / ;f] cg'udg ;ldltn] pBf]ux?sf] lgoldt cg'udg
u/L o;/L cg'udg ul/Psf] k|lta]bg lgoldt ?kdf g]=p=jf= dxf;+3n] pBf]u
laefu, eG;f/ laefu / jfl0fHo dGqfnonfO{{ ;d]t pknJw u/fpg] Joj:yf ug]{ .
^ dfly bkmf bkmfdf n]lvP adf]lhd g]kfn ef/t jfl0fHo ;lGw cGtu{t g]kfnL
cf}Bf]lus j:t'x?sf] nflu hf/L ul/g] pTklQsf] k|df0fkq afx]s cGo j:t'x?
g]kfnsf] pTkfbg xf] eGg k|dfl0ft ug{' kg]{ cj:yf cfPdf g]kfn pBf]u jfl0fHo
dxf;+3sf] l;kmfl/zdf ;DalGwt eG;f/ sfof{non] ;fljs adf]lhd k|dfl0ft
ul/lbg] Joj:yf sfod} /fVg] .
& g]kfn ef/t jfl0fHo ;lGwsf] gofF k|f]6f]snsf] cg'R5]b % sf] bkmf # df pNn]v
eP adf]lhdsf] ;'ljwf g]kfnsf ;fgf tyf 3/]n' pBf]ux?nfO{{ pknJw u/fpg
lbg'kg]{ k|df0fkq hf/L ug]{ clwsf/ g]kfn pBf]u jfl0fHo dxf;+3nfO{{ tf]lslbg] .
g]kfn pBf]u jfl0fHo dxf;+3n] ef/tsf ;DalGwt gLlt lgod tyf ;"rgfx?
;fgf tyf 3/]n' :t/sf ef/tLo pBf]ux?n] ltg'{ kg]{ cGtMz'Ns, kfpg] cGtMz'Ns
5'6, ldgfxf / ;'ljwf ;DaGwL ;j} Joj:yfx?sf] cWoog u/L g]kfn ef/t jfl0fHo
;lGwsf] k|f]6f]snsf] cg'R5]b % bkmf # df pNn]v eP adf]lhd g]kfnL pBf]ux?sf]
nflu k|df0fkq hf/L ug{ cfjZos ;j} laa/0fx? ;+sng u/L 7Ls b'?:t ePdf
dfq g]kfn pBf]u jfl0fHo dxf;+3n] o:tf] k|df0fkq hf/L ug]{ Joj:yf ldnfpg] .
o:tf] k|df0fkq hf/L ul/Psf] laifosf] ;Dk"0f{ lhDd]jf/L g]kfn pBf]u jfl0fHo
dxf;+3n] Joxf]g'{ kg]{ . o:tf] pBf]ux?sf] af/]df cfjZos r]s hfFr u/L lgoldt
?kdf cg'udg ug]{ sfo{ ;fgf tyf 3/]n' pBf]u dxf;+3n] ub}{ hfg] /
* bkmf & / * df pNn]v eP adf]lhdsf] k|df0fkqsf] 9fFrfdf Ps?ktf sfod ug{
g]kfn pBf]u jfl0fHo dxf;+3n] ;fgf tyf 3/]n' pBf]u dxf;+3 / g]kfn ef/t
pBf]u tyf jfl0fHo ;+3 ;d]tsf] /fo k/fdz{ lnO{{ k|df0fkqsf] gd"gf tof/ u/L
jfl0fHo dGqfnoaf6 :jLs[lt k|fKt ePkl5 o:tf] k|df0fkq hf/L ug]{ Joj:yf
ug]{ .
( dfly ! b]vL * g+ ;Ddsf bkmf bkmfdf n]lvPsf Joj:yfx? adf]lhd eP ul/Psf
-77_
sfd sf/jfxL ;DaGwdf s]Gb|Lo :t/df ;do ;dodf cg'udg ug{
cfjZostfg';f/ jfl0fHo dGqfnon] cfjZos Joj:yf ug]{ .
5.04 pTklQsf] k|df0fkq ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%%.%^ d=cf}=kmf= $& r=g+= ##!^ ldlt
@)%%.(.@)_
t]>f] d'n'sdf lgsf;L x'g] g]kfndf pTkflbt j:t'x?sf] nflu o; r]Da/af6 hf/L
ub}{ cfPsf] pTklQsf] k|df0fkqnfO{ lq=lj= :yn eG;f/ sfof{non] xfn ljjfbdf
NofPsf]n] o; ljifodf a'e\mbf g]kfn pBf]u jfl0fHo dxf;+3n] k=;+= l;=Pkm=cf]= !–%)!
ldlt @)%%.^.( df cy{ dGqfno /fh:j dxfzfvfnfO{ n]v]sf] kq / ;f] kq;fy ;+nUg
ul/Psf] pTklQsf] k|df0fkqsf] gd"gf ;d]t To; laefusf] k=;+= lg= $÷)%%.%^ r=g+=
!^* ldlt @)%%.*.^ sf] kqaf6 lq=la=:yn eG;f/ sfof{nonfO{ k7fO{ ;f] 9fFrf
jdf]lhdsf] k|df0fkqnfO{ bflvnf ug{ nufO{ hfFrkf; ug{ n]lvuPsf] a'lemof] .
o; ;DaGwdf ut jif{df klg dxf;+3af6 u/]sf] 9fFrf jdf]lhdsf] k|df0fkq hf/L
ug'{kg]{ egL o; r]Da/af6 hf/L ul/cfPsf] k|df0fkqaf6 dfn hfFr gu/L lbPsf]n]
lgsf;Ldf g} cj/f]w v8f ePsf] x'Fbf jfl0fHo dGqfno / To; laefudf ;Dks{ /fVbf
To; laefuaf6 o; r]Da/ / g]kfn pBf]u jfl0fHo dxf;+3af6 k]z ul/Psf] @ j6f
leGgfleGg} 9fFrfdf s'g Format cg';f/ pTklQsf] k|df0fkq hf/L ug]{ olsg u/L :jLs[lt
e} cfPdf eG;f/ sfof{nox?nfO{ ;f]xL cg';f/ sfof{Gjog u/fpg] egL @)%$.%%
d=cf}=kmf= $@ r=g+= ($% ldlt )$%.*.@& af6 jfl0fHo dGqfnonfO{ ;f]wgL u/L ;f]sf]
af]wfy{ cy{ dGqfno /fh:j dxfzfvf ;d]tnfO{ lbPsf] kqdf Wofgfsif{0f rfxG5f}+ .
o; ljifodf sf/jfxL x'Fbf g]kfn ;/sf/af6 o; r]Da/n] k7fPsf] kmf/ddf s]xL
;+zf]wg u/L "NCC Certificate of Origin No" dfly Ref No. /flv ;f]kl5 g]kfn r]Da/
ckm sd;{nfO{ FNCCI n] tf]s]sf] sf]8 cIf/ N /fvL )))))! af6 z'? u/L a9Ldf Ps
nfv gDj/;Dd x'g] u/L xfnnfO{ 5fKg] / ;f] k|of]u ug]{ . o;/L hf/L ePsf] ;l6{lkms]6
ckm cf]l/hgsf] dfl;s ljj/0f r]Da/ ckm sd;{n] lgoldt ?kn] k|To]s dlxgf dxf;+3
/ jfl0fHo laefunfO{ lbg] / oL b'j} lgsfon] cg'udg ;DaGwLsfo{ ug]{ u/L @)%$.(.@#
df lg0f{o ePsf] Joxf]/f jfl0fHo dGqfnosf] k=;+= @)%$.%%.!($ r=g+= !##$ ldlt
@$.(.)%$ sf] kqaf6 o; r]Da/nfO{ hfgsf/L lbPsf] / ;f]xL jdf]lhd ug{ To;
laefuaf6 k=;+= @)%$.%% d=cf}=km=g+= $@ r=g+= !@*@ ldlt @)%$.!).!@ df ;a}
eG;f/ sfof{nonfO{ kl/kq eO{ ;f]xL cg'?k xfn;Dd "N" sf]8 )))))! af6 z'? u/L
lgsf;f eO{ /x]sf] / ;f]sf] ljj/0f k|To]s dlxgf jfl0fHo laefu / dxf;+3nfO{ pknJw
u/fO{ cfO/x]sf] Joxf]/f cg'/f]w 5 .
ctM g]kfn ;/sf/sf] ldlt @)%$.(.@# sf] lg0f{o cg';f/ :jLs[t 9fFrfdf cj/f]w
pTkGg gx'g] u/L oyfjt ?kdf dfGotf lbO{ lgsf;L k|j4{gdf s'g} cK7\Øf/f] / xfgL
gk'Ug] u/L k"j{jt ;"rf? ?kn] pTkflQsf] k|df0fkq hf/L ug]{ sfo{ rfn' /fVg ;DalGwt
lgsfodf cfjZos lgb]{zg x'g egL g]kfn r]Da/ ckm sd;{sf] k=;+= p=k|=k=
!%#.%)*.)%%.%^ ldlt @)%%.*.@* sf] kq k]z x'Fbf jfl0fHo dGqfnosf] ldlt
@)%$.(.@$ tyf @)%$.!!.! sf] kqx?sf] ;d]tsf] cfwf/df sf7df8f}+sf] xsdf r]Da/
ckm sd{;n] hf/L u/]sf] pTklQsf] k|df0fkqnfO{ dfGotf lbg] u/L / cGosf] xsdf k"j{
kqfg';f/ g} ug]{ u/L ;a} eG;f/ sfof{nox?nfO{ hfgsf/L u/fpg] egL ldlt @)%%.(.!%
-78_
df lg0f{o ePsf] Joxf]/f cg'/f]w ub{5' .
5.05 pTklQsf] k|df0fkq af/]
-eG;f/ ljefu dx;'n zfvfsf] d=cf}= v.)%*.%( r=g+= @@*@ ldlt @)%(.!.@$_
pk/f]Qm ;DaGwdf g]kfn ef/t Jofkf/ ;lGwsf] Protocol V df ePsf] ;+zf]wg

;lxt gjLs/0f kZrft g]kfn ;/sf/af6 pTklQsf] k|df0fkq hf/L ug]{ lgsfosf] ?kdf
o; dxf;+3nfO{ @)%*.!@.@) df tf]lsPsf] Joxf]/f ljlbt} 5 . o;/L g]kfn ;/sf/af6
dxf;+3nfO{ ;'Dk]sf] clVtof/L cg'?k pTklQsf] k|df0fkqdf clw/fHoel/ Ps?ktf sfod
/fvL ljs[lt cfpg glbg dxf;+3af6 g]kfn ef/t Jofkf/ ;lGwdf ePsf] gofF
Joj:yfx? (Rules of Origin, Certification of SSI, Quota Distribution, Modality)
cflbsf] sfof{Gjog k|lqmof ;DaGwL af/] g]kfn ;/sf/åf/f ePsf] lg0f{ofg';f/ dxf;+3n]
lhNnfl:yt ;b:o pjf;+3x?af6 pTklQsf] k|df0fkq hf/L ug]{ u/L Joj:yf ldnfO{
;s]sf] Joxf]/f cg'/f]w 5 . xfnnfO{ ;+nUg lni6 cg';f/sf] pBf]u jfl0fHo ;+3nfO{
pTklQsf] k|df0fkq hf/L ug{ n]vL uO{ ;s]sf] 5 . cGosf] xsdf kl5 hfgsf/L u/fpg]
u/L dftxt eG;f/ sfof{nox?df hfgsf/L ;d]t u/fO{ lbg ;fb/ cg'/f]w 5 egL g]kfn
pBf]u jfl0fHo dxf;+3sf] k=;+= r=g+= l;=Pkm=cf]= !.@)#( ldlt @)%(.!.!@ af6
n]lvcfPsf] x'Fbf ;f]xL cg';f/ ug{x'g lgb]{zfg';f/ cg'/f]w ub{5' .
List of Federation of Nepalese Chambers of Commerce and Industry (FNCC)
members authorized to issue Certificate of Origin for export of Nepalese products to
India.
S.No. Chambers Name Ref. Code

1. Nepalgunj CCI B
2. Birgunj CCI D
3. Bhaktapur CCI E
4. Morang Merchant's Association F
5. Makwanpur CCI G
6. Lalitpur CCI L
7. Nepal Chamber of Commerce N
8. Kailali CCI P
9. Morang Chamber of Industries Q
10. Siddarthanagar CCI X
11. Butwal CCI S
-79_
^= /f;folgs kbfy{
6.01 /f;folgs kbfy{ cfoft ;DaGwdf
-eG;f/ ljefu )%).%! sf] kl/kq ;+u|x M !*–!( ldlt @)%!.#.@@_
/Iff dGqfnoaf6 ljikmf]6s kbfy{sf] >]0fLdf gkg]{ egL pNn]v ePsf ljleGg #!
lsl;dsf /f;folgs kbfy{x?dWo] ;Da]bgzLn kbfy{df gkg]{ egL juL{s[t ul/Psf lgDg
jdf]lhdsf @) lsl;dsf /f;folgs kbfy{x? u[x dGqfnosf] ldlt @)%).@.@& sf]
kl/kqfg';f/ Jofkfl/s kmd{x?n] ;dt] v'Nnf ?kdf cfoft ug{ kfpg] ePsf]n] ;f]xL
cg';f/ sfof{Gjog ug{ u/fpg To; laefunfO{{ n]Vg] u/L g]kfn ;/sf/ -dfggLo
jfl0fHo tyf cfk"lt{ /fHodGqL:t/_ af6 ldlt @)%!.#.!# df lg0f{o ePsf]n]
lg0ff{ofg';f/ cg'/f]w ul/Psf] 5 egL n]lvcfPsf] jfl0fHo dGqfnosf] k=;+= j}=Jof=
%$-!@_%)%.)%).%! r=g+= !($^ ldlt @)%!.#.!$ sf] kq k|fKt x'gcfPsf]n] ;f]
jdf]lhd ug{x'g lgb]{zfg';f/ kl/kq ul/Psf] 5 .
!= sfli6s ;f]8f @= ;f]8f P;
#= ;f]l8od sfaf]{g]6 $= lJnlrË kfp8/
%= ;f]l8od afOsfjf]{g]6 ^= P;]l6s Pl;8
&= lhGs cS;fO8 *= cNdf]lgod ;Nkm]6
(= ljljw Unf]j/ ;fN8 Pl;8 !)= cNsf]xn
!!= ;f]l8od xfO8«f;NkfO8 ckm ;f]8f !@= kmld{s Pl;8
!#= xfO8«f]hg k]/f]S;fO8 !$= sk/ ;Nkm]6
!%= cShflns Pl;8 !^= Pdf]lgod ;Nk]m6
!&= :6]l/s Pl;8 !*= ;fOl6«s Pl;8
!(= Pdf]lgod Snf]/fO8 @) SoflN;od sf/jfO8
6.02 u[x dGqnfosf] :jLs[lt clgjfo{ cfjZos kg]{ /;fogx?
-eG;f/ ljefu k|of]uzfnfsf] k=;++ )^).^!, r=g+= !$@!, ldlt @)^!.!.@$_
g]kfn ;/sf/sf] ldlt @)^).!@.#) sf] dGqL:t/Lo lg0f{o cg';f/ tkl;ndf
pNn]lvt nfu" cf}ifw pTkfbg (Agent)sf ?kdf /x]sf ;xfos /;fogx? (Precursors)
/ cGo !) /f;folgs kbfy{x? ;d]t u[x dGqfno nfu" cf}ifw lgoGq0f zfvfsf]
:jLs[ltn] dfq cfoft Pj+ lgof{t ug{ kfOg]] Joj:yfsf nflu pQm dGqfnosf] r=g+=
$^% ldlt @)^!.!.# sf] kqaf6 n]lv cfPsf] ;DaGwdf k]z x''+bf lgDg adf]lhd ug]{
u/fpg] u/L ldlt @)^!.!.@! df lg0f{o ePsf]n] ;f] adf]lhd sfof{Gjogsf nflu nfu"
cf}ifw ;xfos /;fogx? (Procursors) / cGo !) /;fogxsf] ;"rL o;};fy ;+nUg u/L
cg'/f]w ul/Psf] 5 .
-s_ u[x dGqfno, :yf=lj= zfvfsf] r=g++ *&^÷@)%).^.@& sf] kqdf pNn]v ePsf !!
k|sf/sf /f;folgs kbfy{x? dWo]sf -!_ lyg/ -@_ 8«fOe/ ;f]n -#_ Pl8l6K; -$_
l8= cf]= kL nfO{ cj pk|fGt cf}Bf]lus Pj+ Jofkfl/s k|of]hgsf] nflu v'Nnf ?kdf
cfoft÷lgof{t ug{ kfpg] Joj:yf ul/Psf] 5 .
-v_ eG;f/ ljefujf6 k|sflzt kl/kq ;+u|x @)^) sf] kl/lzi6 ^ df @@ /;fogx?
/x]sf]df Ps /;fog Norephedrine yk u/L hDdf @# /;fogx? kl/lzi6 ^ df
-80_
sfod ul/Psf] / cGo !) /f;folgs kbfy{x? ;d]t :jLs[lt cfjZos kg]{ ;"lrleq
;dfj]z ePsf 5g\ .
-u_ jfl0fHo dGqfno k=;++ j}=Jof= %$-!@_%)%.)%).%! r=g++ !($^ ldlt @)%!.#.!$
sf] kqdf pNn]lvt /;fogx? ;f]xL kqdf pNn]lvt Joj:yf oyfjt sfod /x]sf]
5.
-3_ dfly pNn]lvt ePsf] jfx]s cGo /f;folgs kbfy{sf] xsdf o; k"j{ cfoft÷lgof{t
;DjGwfd /x]sf] Joj:yfdf kl/jt{g gul/Psf]n] k"j{ lg0f{o cg';f/ ug'{ u/fpg' x'g
cg'/f]w ul/Psf] 5 .
xfn sfod ePsf] cfoft÷lgof{tdf u[x dGqfnosf] :jLs[lt

cfjZos kg]{ /;folgs kbfy{x?
!= Precursors
S.No. Commodity Code Name
A. 29152400 Acetic Anhydride
B. 29242300 N-Acetyl anthranilic Acid
C. 29394100 Ephedrine
D. 29396100 Ergometrine
E. 29396200 Ergotamine
F. 29329100 Isosafrole
G. 29396300 Lysergic Acid
H. 29329200 3,4 methylene diosy phenyl-2 propanaone
I. 2939 Norephedrine
J. 29143100 1-phenyl-2 propanaone
K. 29329300 Piperonal
L. 28416100 Postassium permanganate
M. 29394200 Pseudoephedrine
N. 29329400 Safrole
O. 29141100 Acetone
P. 29224300 Anthranilic Acid
Q. 29091100 Ethyl Ether or Di Ethyl ether
R. 28061000 Hydrochloric Acid/Hydrogen chloride
S. 29141200 Butanone or Methyl Ethyl Ketone (MEK)
T. 29163400 Phenyl acetic Acid
U. 29333200 Piperidine
V. 28070000 Sulphuric Acid
W. 29023000 Toluene
@ cGo /;fogx?
X. 28020000 Sulphure (Any type)
Y. 2829 Potassium chlorates
Z. 2834 & 31025000 sodium Nitrates
AA. 2834 & 31023000 Ammonium Nitrate
BB. 28342100 & 3104 Potassium Nitrate
CC. 28011000 Chlorine
DD. 28080000 Nitric Acid
EE. 28092000 Phosphoric Acid
FF. 29151100 Formic Acid
GG. 28111100 Hydrogenfluoride (Hydro fluoric Acid)
-81_
6.03 k/LIf0f ;DjGwdf kl/kq
-eG;f/ ljefu k|of]uzfnf zfvfsf] k=;+= k|÷)^!.^@ r=g+= *&! ldlt @)^@.#.@_
pk/f]Qm ljifodf ljleGg eG;f/ sfof{nox?jf6 Chapter 25 – 39 leq kg]{

dfnj:t' cfoft lgof{t x'Fbf Jofkfl/s gfdjf6 dfnj:t' k}7f/L eO{ unt pkzLif{sjf6
hfFrkf; e} /x]sf] eGg] Joxf]/f ph'/L CMU sf] Hot line jf6 jf/Djf/ k|fKt eO{/x]sf]n]
o; sfo{nfO{ /f]syfdsf nflu lgDglnlvt Joj:yf clgjfo{ nfu" ug{ t'?Gt kl/kq ug]{
egL ldlt @)^@.#.! sf] lg0f{ofg';f/ sfof{Gjogsf nflu cg'/f]w ul/G5 .
!= Chapter 25- 39 leqkg]{ s'g} klg dfnj:t' H.S. sf] pkzLif{sdf pNn]v ePsf] gfd
cg';f/sf] ljn÷ljhs ;lxt k]z x'g cfPsf] v08df ;Djlgwt eG;f/ sfof{non]
5fgljg u/L z+sf:kb b]lvPdf dfnj:t' k/LIf0fsf] nlfu gd"gf ;lxt oyflz3|
k7fpg] . cGoyf P]g lgodsf] Joj:yf cg';f/ sfo{ ;Dkfbg ug]{ u/fpg] .
@= pk/f]Qm Chapter cGtu{tsf cfoft lgof{t x'g] dfnj:t'x? Jofkfl/s gfdjf6,
pbfx/0fsf nflu h:t}M Induistrial solvent, composite solvent, petro powder,
paint chemical, textile chemical, cleaning agent, detoamer OToflb h:tf pNn]v
e} cfPdf clgjfo{ k/LIf0f kZrft Plsg u/]/ dfq hfFrkf; ug]{ u/fpg] tyfkL of]
Joj:yf tof/ cf}ifwL Chapter #) / zLif{s #*)* cGtu{tsf] ljiffwLnfO{ nfu"
x'g]5}g .
#= zLif{s #*!$ cGtu{t lyg/ elg 3f]if0ff ePsf] jfx]s cGo j:t' ljgf k/LIf0f
hfFrkf; gug]{ .
$= hfFrkf;sf] l;nl;nfdf pkzLif{s @%)*=@)=)) Fullers Earths, zLif{s @@)*
cGtu{tsf dlb/fhGo kbfy{, )$)$ cGtu{t tyf pkzLif{s @&!)=!(=!% sf] j]z
cfon OToflb /fh:jsf lx;fjn] ;Dj]bgl;n dfnj:t' ePsf] x'Fbf ljz]if ;ts{tf
ckgfpg] .
%= låljwf ePsf s'g} klg dfnj:t' pkzLif{s Plsg ug{ sl7gfO ePsf] v08df, gd"gf
;lxt, ;Defljt ;+s]t g+= ;d]t pNn]v u/L sfof{no k|d'vsf] /fo ;d]tsf] kq;fy
juL{s/0fsf nflu gd"gf k7fpg] .
^= pk/f]Qm bkmf bkmfdf lbOPsf] lgb]{zg sfof{Gjog eG;f/ k|of]uzfnfjf6 g} ug'{ x'g
;d]t lg0f{o ePsf] 5 .
-82_
&= lgsf;L k}7f/L lgoGq0f Joj:yf

7.01 lgolGqt cf}ifwL k}7f/L af/]
-eG;f/ ljefu dx;'n zfvfsf]k=;+=#(d=cf}=@)÷@)$^.$&r=g+=#$*)ldlt @)$&.@.!#_
OLYMPUS PHARMACEUTICALS df pTkflbt TWC.30 lgDg
COMPOSITION ePsf] cf}ifwL lgoGq0f ;"rLdf k/]sf] x'Fbf ;f] cf}ifwL k}7f/L ug]{ /f]Ssf
ul/lbg' x'g egL cf}ifwL Joj:yf ljefuaf6 k=;+=cf}=lg=k]=h]=$÷*–$(*÷@)$^.$&
g+=(@* r=g+=#$!# ldlt @)$&.@.$ df n]lvcfPsf]n] pQm cf}ifwL k}7f/L ug{ /f]Ssf
ug{x'g ldlt @)$&.!.( sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
EACH TAB-CONTAINS
PARACETAMOL 325 mg.
CODIENE PHOSPHATE 30 mg.
7.02 dx'jf k}7f/L ;DaGwdf
-)%).%! sf] kl/kq ;+u|x M !# ldlt @)%).^.!%_
pk/f]Qm ljifodf dlb/f aGg k|of]u x'g] dx'jf ef/taf6 k}7f/L eO{{ cj}w dlb/f
aGg] u/]sf] hfgsf/L cGtMz'Ns sfof{no hgsk'/ dfkm{t hfgsf/L k|fKt x'gcfPsf] 5 .
o; ;DaGwdf dlb/fsf] sRrf kbfy{sf] ?kdf k|of]u x'g] dx'jf cfoft ubf{ O{hfht k|fKt
l8li6n/Lx?n] dfq cfoft ug{ kfpg] ePsf] x'gfn] ;f]xL jdf]lhd O{hfhtkq k|fKt ug]{
l8li6n/xL?nfO{{ dfq dx'jf cfoft ug{ lbg] Joj:yf ;a} eG;f/ tyf 5f]6L eG;f/
sfof{nox?nfO{{ kl/kq eO{{ lgb]{zg x'g To; laefudf cg'/f]w ug]{ egL ldlt
@)%).%.@( df lg0f{o ePsf] x'Fbf ;f]xL cg';f/ Joj:yf ul/lbg'x'g lg0f{ofg';f/ cg'/f]w
ub{5', egL cGtMz'Ns laefusf] k=;+= lg=o= @)%).%! r=g+= @^( ldlt @)%).%.@( df
n]lvcfPsf]n] ;f]xL jdf]lhd ug{u/fpgx'g cfb]zfg';f/ cg'/f]w ul/G5 .
7.03 ef/taf6 cfoft x'g] pmgL un}+rfdf lgu/fgL jf/]
-)%).%! sf] kl/kq ;+u|x M % ldlt @)%).*.*_
pk/f]Qm ljifo g]kfn ;/sf/sf] O{hfht lagf ef/taf6 pmgL un}+rf cfoft ug{
gkfpg] Joj:yf /x]sf] Joxf]/f pNn]v u/L xfn ef/taf6 lgDg u'0f:t/ ePsf pmgL
un}+rfx? cj}w ?kdf k}7f/L e}/x]5 eGg] a'lemg cfPsf]n] To; laefu cGtu{t ;a}
eG;f/ sfof{nox?af6 s8f lgu/fgL /fvL pmgL un}+rfsf] cj}w k}7f/LnfO{{ lgoGq0f ug]{
Joj:yf ug{ x'g cg'/f]w 5 egL jfl0fHo dGqfno l5d]sL d'n's Jofkf/ zfvfsf] k=;+=
l5=d'= @)%).%!.!&( r=g+= &^# ldlt @)%).*.# sf] kqaf6 n]lvcfPsf]n] ;f]xL cg';f/
ug{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ul/Psf] 5 .
7.04 cf}ifwLx? k}7f/L,pTkfbg, kl/jxg, ljqmL÷ljt/0f tyf ;+ro ug{ gkfpg] jf/]
-cf=j= @)%).%! sf] kl/kq ;+u|x @)%!M## ldlt @)%).(.!%_
g]kfn ;/sf/, :jf:Yo dGqfno cf}ifwL Joj:yf laefusf] ;"rgf ldlt @)%).(.%
sf] /fhkq jdf]lhd
-83_
lj;+u ld>0f (Irrational Combination) cf}ifwL /f]Ssf jf/]

g]kfn ;/sf/n] cf}ifwL P]g @)#% sf] bkmf @% n] lbPsf] clwsf/ k|of]u u/L
b]xfodf pNn]lvt cf}ifwLx? k}7f/L, pTkfbg, kl/jxg, laqmL–ljt/0f tyf ;+ro ug{
gkfpg] u/L dgfxL u/]sf] 5 .
!= ;lqmo tTjsf ?kdf sf]l8g dfq # ld=u|f= k|lt % ld=ln= ePsf] a9Ldf ^)
ld=nL= sf] Kofs ;fOh afx]ssf sf]l8g jf sf]l8g ;dfj]z emf]n agfj6sf]
vf]sLsf] cf}ifwL . (Codeine of codeine based cough syrup except cough
syrup containing single codeine (active ingredient) 3mg/5ml in a bottle not
exceeding 60ml)
@= PG6LJofS6]l/on cf}ifwLsf] b]xfo jfx]ssf cGo ;ld>0f (Combination of any
antibacterial with another drug except the following)
-s_ l6=jL= /f]u pkrf/df k|of]u x'g] ;ld>0f (Combination used for the
treatment of tuberculosis)
-v_ s'i7/f]u pkrf/df k|of]u x'g] ;+ld>0f (Combination used for the
treatment of Leprosy)
-u_ k]lgl;lng ;d"x cGtu{tsf b'O{ PG6Ljfof]l6S;sf] ;ld>0f
(Combination of two antibiotics of the penicillin group)
-3_ cf}ifwL:t/ lgodfjnL, @)$# sf] cg';"rL ! n] tf]s]sf] kmdf{sf]lkofdf
;dfj]z ePsf PG6LJofS6]l/on cf}ifwLsf ;ld>0f (Combination of
two or more therapeutic agents of antibacterial group included in
Pharmacopoeia, recognized as per the regulation on standards of
drugs 2043, rule 5, appendix-1)
#= vfg] k|of]hgsf :6]«K6«f]dfOl;g cf}ifwL (Streptomycin in oral dosage form)
$= kf/fl;6fdf]n jf P:kLl/g;+u b]xfosf jfx]ssf ;ld>0f (Combination of
Paracetamol or Aspiring except the following)
-s_ kf/fl;6fdf]n jf P:kLl/g;+u Ps l8sGh]:6]06 -Zjf; gnL vf]Ng]_ / jf
Ps PG6Llx:6fdLg ;dfj]z ePsf] ;ld>0f (Combination of
Paracetamol or Aspirin with one nasal decongestant and/or with
one antihistamine.)
-v_ a9Ldf %)) ld=u|f= kf/fl;6fdf]n jf P:kLl/g;+u j9Ldf !)
ld=u|f=sf]l8g ;+ld>0f ePsf] 6\ØfAn]6 (Combination of Paracetamol
or Aspiring (not exceeding 500 mg.) With codeine not exceeding
10 mg in a tablet)
-u_ kf/fl;6fdf]n;+u cfOj'k|f]km]g jf Ps d;n l/n]S;]G6 ;dfj]z ePsf]
;ld>0f (Combination of Paracetamol either with ibuprofen or with
one muscle relaxant)
-3_ kf/fl;6fdf]n jf P:kLl/gsf], cf}ifwL :t/ lgodfjnL @)$# sf]
cg';"rL–! adf]lhd dfGotf k|fKt kmd{sf]lkofdf ;dfj]z, cGo ;ld>0f
(Combination of Paracetamol or Aspirin with another drug, those
are included in pharmacopoeia recognized as per the regulation on
-84_
standards of drugs 2043, appendix-1)
%= d]k|f]jfd]6 jf o;;+usf] ;ld>0f (Meprobamate or its combination)
^= PG6LPdf]ljs jf PG68fol/on;+u b]xfosf] jfx]ssf] ;ld>0f (Combination of
anti-amoebic or anti-diarrheal drug except the following)
-s_ d]6«f]lg8fhf]n jf l6gL8fhf]n;+u l8nf]S;fgfO8 ô"/]6sf] ;ld>0f
(Combination of Metronidazole or Tinidazole with diloxanide
furoate)
-v_ 8fOlkmgf]S;Ln]6 @=% ld=u|f=;+u P6«f]lkg )=)@% ld=u|f= ;ld>0f ePsf]
6\ofJn]6 (Combination of diphenoxylate 2.5 mg with Atropine 0.025
mg in a tablet)
&= PG6LkmNof6'n]G6;+u PG6fl;8 jf PG6L:kf;df]l8s ld>Lt jfx]ssf cGo ;a}
;ld>0fx? (All combinations of antiflatulant except with antacid or
antispasmodic)
*= l;k|f]x]K6fl8g;+u cGo cf}ifwLsf] ;ld>0f (Combination of cyproheptadine
with another drug)
(= PseGbf a9L tTj ;dfj]z, le6fldg jf 6lgs lsl;dsf cf}ifwLsf] b]xfosf]
;ld>0f jfx]s cGo ;a} ;+ld>0f (All multi-ingredient based vitamin or Tonic
preparations except the following)
-s_ y]/fKo"l6s dfqsf -of] ;"rgfsf cg';"rL ! jdf]lhd ePsf]_ ;ld>0f
(Vitamin product in therapeutic dose as denoted in appendix -1 of
this notice)
-v_ y]/fKo"l6s dfqfsf -of] ;"rgfsf] cg';"rL !_ le6fldg aL sDKn]S;;+u
OGhfOd / jf Pldgf]Pl;8 jf k|f]l6g jf vlgh kbfy{ ;dfj]z ePsf
le6fldg jf 6lgs cf}ifwL (Therapeutic B-Complex based product
(Appendix-1) of this notice containing enzyme &/or amino acid or
protein or mineral)
-u_ y]/fKo"l6s dfqfsf -cg';"rL–!_ le6fdLg / cGo cf}ifwLsf], cf}ifwL :t/
lgodfjnL @)$# sf] cg';"rL–! jdf]lhd dfGotf k|fKt kmdf{sf]lkofdf
;dfj]z, ;ld>0f (Combinations of vitamin in therapeutic dose with
another drug, that are included in pharmacopoeia, recognized as
per the regulation of Standards of Drugs 2043, appendix-1
gf]6 M
-!_ pko'{Qm dgfxL jfXo k|of]u / e]6]l/g/L k|of]usf cf}ifwLsf] xsdf nfu" x'g] 5}g .
(The ban is not applicable to veterinary and topical preparation)
-@_ pko'{Qm dgfxL le6fldg 8«K; km/ OGôfG6;\ / x]dfl6lgs cf}ifwLsf] xsdf nfu"
x'g] 5}g . (The ban is not applicable to vitamin drops intended for infant's
use and haematinic preparations)
cg';"rL – ! (Appendix -1)
Therapeutic dose for vitamin based multi-ingredient vitamin or tonic preparations.
Preparations containing vitamins for therapeutic use :
(a) Liquid (pack size not exceeding 250 ml): in single dose of 5, 10 or 15 ml or
maximum 30 ml in daily divided dose of two to three times each in mulutiple of 5 m..
(b) Tablet/Capsule
-85_
one tablet/capsule maximum up to 3 times a day.
Note :
1. Vitamins intended for therapeutic use shall be4ar on the lable the words "for
therapeutic use-adul" of "for therapeutic use-paediatric" as the case may be.
2. The above standard shall not be applied to any preparation containing single vitamin
only and also to any preparation containing vitamins intended for parenteral use.
-le6fdLgsf] Adult / Pediatric clwstd / Go"gtd dfqfsf] nflu cf}ifwL Joj:yf

laefudf ;Dks{ /fVg' xf]nf_
v08 $@, ;+Vof $^, ldlt @)$(.!!.!* sf] g]kfn /fhkq efu # df k|sflzt o;
;DaGwL o; dGqfnosf] ;"rgf vf/]h ul/Psf] 5 .
k'gZr M cf}ifwL k}7f/Lstf{ Pj+ ljqmLstf{x?n] k]6]06 cf}ifwLx?df pk/f]Qm ;"rgf jdf]lhd
ug{ u/fpg tyf ;f] :ki6 gePdf cf}ifwL Joj:yf laefudf ;Dks{ /fVg cg'/f]w
ul/G5 .
7.05 un}+rf pBf]u Wofgfsif{0f ;DaGwdf
-eG;f/ ljefu cf=j= )%!.%@ / )%@.%# sf] kl/kq ;+u|x @)%#M @ ldlt @)%!.^.(_
pk/f]Qm ;DaGwdf g]kfnL un}+rfleq cGo un}rf xfnsf lbgx?df lgof{t x'G5
eGg] Jofks rrf{ kl/rrf{ lbg k|ltlbg rln/x]sf]n] ;f] ;DaGwdf o; ;+3sf] Wofg
cfsif{0f ePsf] 5 . olb o:tf] cjfl~5t ultljlw ;flRr g} eO/x]sf] xf] eg] b]zsf]
lab]zL d'b|f cfh{gsf] d]?b08sf] ?kdf /x]sf] un}+rf Joj;fo w/f;foL eO{ k|ToIf
ck|ToIf ?kdf cf7 nfveGbf a9L g]kfnLx?sf] /f]hL/f]6Lsf] ;d:of kg{ hfg] lglj{jfb 5
. To;sf/0f To;sf] vf]hL u/L o; Joj;fonfO{ w/f;foL x'gaf6 arfpg o; ;+3
xflb{s cg'/f]w ub{5 egL r=g+ !(& ldlt @)%!.%.@( sf] g]kfnL un}+rf pTkfbs ;+3sf]
kqaf6 n]lvcfPsf]df 8s'd]06 /fd|/L x]/L dfq hfFrkf; ug{ u/fpg hfgsf/L u/fpg]
eGg] cfb]zfg';f/ cg'/f]w ul/G5 .
7.06 ;nfO{ k}7f/L k|ltjlGwt ;fdfgdf gk/]sf] jf/]
-jfl0fHo dGqfnosf] kl/kq cf=j= )%!.%@ tyf )%@.%# sf] kl/kq ;+u|x @)%#M# ldlt
@)%!.^.!^_
To; laefusf] k=;+=d=cf}= @)%!.%@ r=g+ %^@ ldlt @)%!.^.!@ sf] kqsf]
;Gbe{df n]Vb}5'
;nfO{ k}7f/L k|ltjlGwt ;fdfgdf gk/]sf] Joxf]/f lgb]{zfg';f/ cg'/f]w ub{5' .
7.07 Ohfhtk|fKt ljts/n] dfq lkmNd k}7f/L ug]{ ;DaGwdf
-kl/kq ;+u|x @)%# M!% ldlt @)%@.$.!*_
xfn lab]zL rnlrqx?sf] rf]/L k}7f/L a9]sf] / rf]/L k}7f/Ln] l;g]df

Joj;foLx?sf] 7"nf] cfly{s gf]S;fgL k'¥ofPsf] x'Fbf lab]zL rnlrqsf] rf]/L k}7f/L
lgoGq0fsf nflu cfjZos ;xof]u ul/lbg egL g]kfn rnlrq ;+3af6 cg'/f]w e}cfPsf]
;Gbe{df ;"rgf tyf ;~rf/ dGqfnosf] /fo dfu x'Fbf g]kfn ;/sf/ ;"rgf tyf ;~rf/
dGqfnoaf6 O{hfht k|fKt lat/sn] -lgdf{tf jf lat/saf6 vl/b u/L_ cfoft u/]sf]
df}lns rnlrq dfq cfoft ug{lbg] u/L Joj:yf ldnfpg] ul/Pdf :jtM ;f] k|sf/sf]
lqmofsnfksf] lgoGq0f x'g] eGg] Joxf]/f n]lvcfPsf]n] ;f] cg';f/ ug{ u/fpg ldlt
-86_
@)%@.$.!* sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
7.08 lrp/f lgsf;L O{hfht ;DaGwdf
-eG;f/ ljefukl/kq ;+u|x @)%# M#& ldlt @)%#.@.@@_
pk/f]Qm laifo jfl0fHo dGqfnosf] g]kfn /fhkqdf k|sflzt ePsf] ;"rgf ! df

pNn]lvt lgsf;Lsf] nflu kl/df0ffTds aGb]h nufO{Psf j:t'x?df lrp/f pNn]v
gePsf] t/ xfn;Ddsf] k|rng cg';f/ lrp/f lgsf;Lsf nflu lgsf;L O{hfhtkqsf]
nflu cfj]bg k/] cg';f/ lgsf;L O{hfht kq hf/L ul/cfPsf] lyof] . t/ dfly pNn]lvt
/fhkqsf] ;"rgfdf lrp/f lgsf;Lsf] nflu k|ltjGw nufPsf] gb]lvPsf]n] kl/df0ffTds
aGb]hdf gePsf] a:t'nfO{{ aGb]hleq /fVg' gkg]{ g]kfn ;/sf/ -;lrj:t/_af6 lg0f{o
ePsf]n] O{hfht kq hf/L u/L /xg cfjZos gePsf] Joxf]/f cfjZos sf/jfxLsf nflu
cg'/f]w ul/Psf] 5 egL jfl0fHo laefu -lgsf;L zfvf_ sf] k=;+ lg @*#.)%@.%# r=g+
!!^# ldlt @)%#.@.!^ sf] kqaf6 n]lvcfPsf]n] cfjZos sf/jfxL tyf hfgsf/Lsf]
nflu cfb]zfg';f/ cg'/f]w ul/G5 .
7.09 ;"tL{ k}7f/Lsf] nflu cfoft O{hfht kq lng' kg]{
-eG;f/ ljefusf] k=k|=k| )%#.%$ r=g+ $^( ldlt @)%#.%.!)_
jfl0fHo laefu -lat/0f zfvf_ sf] r=g+ !^* ldlt )%#.$.@& / r=g+ !&( ldlt
@)%#.$.@( sf] kqx?af6 lgDg Joxf]/f n]lvcfPsf]n] hfgsf/L tyf cfjZos
sf/jfxLsf] nflu cfb]zfg';f/ cg'/f]w ul/G5 egL eG;f/ laefusf] k=;+ )%#.%$ d=cf]
km'%-v_ -d !#_ ldlt @)%#.%.@ r=g+ @%( sf] kqaf6 n]lvcfPsf] x'Fbf ;f] cg';f/ ug'{
u/fpg' x'g cg'/f]w ul/G5 .
!= ;'tL{ k}7f/Ldf ldlt @)%#.^.#) sf] /fhkqaf6 k"0f{ aGb]h nufO{Psf] / ldlt
@)$(.*.!% sf] /fhkqaf6 pQm ;"rgf vf/]h gul/Psf] x'Fbf k}7f/Lsf] nflu
cfoft O{hfhtkq lng'kg]{ .
@= ef/taf6 d';'/fsf] bfn k}7f/L ug]{ ;DaGwdf jfl0fHo dGqfnosf] ldlt
@)$(.*.!% df k|sflzt /fhkqsf] cg';"rL @ df pNn]v ePsf] k}7f/Lsf] nflu
aGb]h nufO{Psf] j:t'leq gkg]{ hfgsf/L x'g cfPsf] .
7.10 :jLs[lt lnP/ ljb]z lgsf;L ug{ kfpg] hl8a"6Lx? af/]
-g]kfn /fhkq efu # v08 $^_ sf7df8f}+, d+;L/ !) ut] @)%# ;fn ;+Vof #@ ldlt
@)%#.*.!)_
g]kfn ;/sf/n] jg lgodfjnL, @)%! sf] lgod !@ / lgod !# sf] pk lgod

-@_ n] lbPsf] clwsf/ k|of]u u/L v08 $$ cltl/QmfÍ %$ ldlt @)%!.!@.@) sf] g]kfn
/fhkq efu # df k|sflzt o; dGqfnosf] ;"rgf qmd;+Vof @ sf] ;§f b]xfosf
qmd;+Vof @ /fv]sf] 5 .
æ@ :jb]zd} k|zf]wg u/L jg:klt laefusf] :jLs[lt lnPsf] afx]s b]xfosf h8La"6Lx?
lab]z lgsf;Ldf k|ltjGw nufO{Psf] 5 .
-s_ h6fd;L -v_ ;k{uGwf
-u_ ;'uGwsf]lsnf -3_ ;'uGwjfn
-ª_ ‰ofp -r_ l;nflht
-5_ tfln; kq -h_ nf}7 ;NnfÆ
-87_
7.11 lab]zL rnlrq k}7f/L af/]
-eG;f/ ljefusf] k=;+ )%#.%$ d=cf}= kmf=g+ $& r=g+ !(** ldlt @)%#.!@.!$_
pk/f]Qm laifo g]kfndf lab]zL rnlrqx? vf; u/L ef/tLo syfgs rnlrqx?
rnlrq lgdf{tf / lat/sdfkm{t gNofO{ rf]/Lsf lk|G6x? g]kfndf k}7f/L x'g] u/]sf]
obfsbf b]lvPsf]n] o:tf] k|j[lQnfO{ lg?T;flxt ug{ cjb]lv ef/tLo Pj+ cGo lab]zL
rnlrqx?sf] eG;f/ 5'6fpFbf ;f] rnlrq lgdf{tf jf lat/s sf]af6 vl/b ul/Psf] xf]
lr7\7L ;lxtsf] k|df0f lnP/ dfq eG;f/ 5'6fpg ;j} eG;f/ sfof{nox?nfO hfgsf/L
u/fOlbg] Joj:yf x'g lgb]{zfg';f/ cg'/f]w ub{5' egL ;"rgf tyf ;~rf/ dGqfnosf]
k=;+ >=b[= )%#.%$ r=g+ @$$(,$($# ldlt @)%#.!!.@( sf] kqaf6 n]lvcfPsf]
Joxf]/f k]z x'Fbf pk/f]Qm cg';f/ ug{x'g ldlt @)%#.!@.* sf] lg0f{ofg';f/ cg'/f]w
ul/G5 .
7.12 dlb/fsf] cg'dltkq x]/]/ ;fdfg hfFrkf; ug]{ af/]
-eG;f/ ljefusf] k=;+ )%#.%$ d=cf}= kmf=g+ ! r=g+ @!(# ldlt @)%$.!.(_
pk/f]Qm laifo dlb/f P]g, @)#! sf] bkmf % df æs'g} JolQmn] cg'dltkqa]u/ /
cg'dltkq kfPsf]n] klg cg'dltkqdf tf]lsPsf] zt{ adf]lhd afx]s dlb/fsf] lgsf;L
jf k}7f/L ug{ kfpg] 5}gÆ eGg] pNn]v 5 . dlb/f P]gn] :ki6tM dlb/f lgsf;L jf k}7f/L
ug{ cg'dlt kq lng' kg]{ Joj:yf u/]sf]5 . pQm k|fjwfg xfn;Dd ;+zf]wg ePsf] 5}g .
jfl0fHo dGqfnosf] @)$(.*.!% sf] g]kfn /fhkqdf k|sflzt ;"rgfn] dlb/f P]gsf]
pNn]lvt k|fjwfgnfO{ vf/]h jf lgliqmo ug{ ;Sg] xf]Og . dlb/f P]g, @)#! sf] bkmf !*
adf]lhd dlb/f P]g;+u aflemg] k|rlnt g]kfn sfg'g aflemPsf] xb;Dd dlb/f P]gsf]
k|of]hgsf] lgldQ vf/]h eP ;/x dflgg]5Æ eGg] sfg'gL k|fjwfg e} /x]sf] x'Fbf To;
laefu dfkm{t eG;f/ sfof{nox?nfO{ hfFrkf; ubf{ dlb/f P]g, @)#! adf]lhd ;DalGwt
JolQm jf kmd{n] cg'dltkq k|fKt u/]sf] 5, 5}g x]/]/ dfq sf/jfxL ug'{kg]{ hfgsf/L
u/fO{ lbg'x'g cfb]zfg';f/ cg'/f]w 5 egL d"No clea[l4 s/ laefu -sfg'g zfvf_ sf]
k=;+ @)%#.%$ r=g+ @#*) ldlt )%#.!@.@! sf] kqaf6 n]lvcfPsf] x'Fbf pk/f]Qm
cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w ul/G5 .
7.13 lj?jf / lj?jfhGo j:t'sf] cfoft lgof{tdf cfjZos ;xof]u ul/lbg] af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=@)%#.%$ d=cf}=k'm=!-v_ r=g+=@&%! ldlt
@)%$.#.!&_
pk/f]Qm ljifodf la?jf / la?jfhGo j:t'x?sf] Ps /fi6«af6 csf]{ /fi6«df cfoft lgof{t
sfo{ ubf{ ;fydf xflgsf/s ;+qmfds /f]u ls/fx?sf] klg k|j]z / lj:tf/ x'g ;Sg]
vt/fnfO{ b[li6 u/]/ ljZj vfB s[lif ;Ë7gsf] tTjfjwfgdf cGQ/f{li6«o la?jf ;+/If0f
;Dd]ngn] pk/f]Qm j:t'x?sf] cfoft lgof{t sfo{ ubf{ ckgfpg' kg]{ lglZrt cfrf/
;+lxtfsf] ;d]t Joj:yf u/]sf] 5 . g]kfndf klg la?jf ;+/If0f P]g, @)@( / P]g
lgodfjnL @)#! n] o; lsl;dsf] sfo{ Joj:yf lgwf{l/t u/L s[lif ljefu cGQu{t
KnfG6 Sjf/]06fOg zfvf / cGQu{tsf r]s kf]i6x?nfO{ sfo{ bfloTj k|bfg u/]sf] 5 .
WTO sf] Ageement df klg KnfG6 Sjf/]06fOgnfO{ Ps cfjZos c+u dfg]sfn] o;sf]
;b:otfsf] nflu ;d]t Knf06 Sjf/]06fOg ;]jfnfO{ :t/Lo agfpg' cfjZos 5 . o;
kl/k|]Iodf g]kfn ef/t ;Ldfsf] tkl;nsf :yfgx? / lq=c=ljdfg:yndf :yflkt
Knf=Sjf=r]skf]i6x?sf] ljBdfg hgzlQm / cfoft lgof{t sfo{sf] k|s[lt cg';f/ ;d]t
-88_
klg eG;f/ sfof{nosf] s'g} klg ;xof]u lagf Knf=Sjf=r]=kf]=x?n] cfˆgf lg/LIf0f
k/LIf0f k|lqmof ;/ntfk"j{s ;DkGg ug{ g;Sg] x'Fbf eG;f/ sfof{nox?sf] lj?jfhGo
j:t'x?sf] xsdf Knf=Sjf=r]=kf]=x?sf] cfjZos k|lqmof k"/f ug{ ;xof]u ul/lbg] lgb]{zg
lbg' x'g cg'/f]w ul/G5 egL s[lif ljefusf] k=;+=r=g+=$@!^ s ldlt @)%$.@.#) sf]
kqaf6 n]lvcfPsf] Joxf]/f k]z x'Fbf dfly pNn]lvt sfo{sf] nflu cfjZos ;xof]u
ul/lbg' x'g ldlt @)%$.#.!@ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
tkl;n
-!_ sfs/le§f -@_ lj/f6gu/ -#_ hn]Zj/ -$_ jL/u~h -%_ lq=lj= :yn -^_ e}/xjf
-&_ g]kfnu~h
7.14 ;"lrt ljiffbLsf] k+hLs/0f k|df0fkq jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=@)%$.%% d=cf}+ k'm=!-v_ r=g+=##) ldlt
@)%$.%.!&_
k|:t't ;DaGwdf hLjgfzs ljiffbL P]g @)$* sf] bkmf !) adf]lhd g]kfn
;/sf/n] kGhLs[t ljiffbLsf] ;"rL g]kfn /fhkq v08 $&, ;+Vof !!, c;f/ (, @)%$
sf] c+sdf k|sflzt ul/;s]sf] Joxf]/f ;uf}/j cg'/f]w ub{5' . ;f]xL P]gsf] bkmf !!
adf]lhd ;"rLt ljiffbL jfx]s cGo ljiffbL cfoft, lgof{t, pTkfbg, k|of]u jf lsga]r
ug{ gkfOg] lgif]wfTds k|fjwfg /x]sf] 5 . ;"rLt ljiffbL;+u ;DalGwt sDkgLn] tt\ tt\
Jofkfl/s gfdsf ljiffbLx? cfoft ug{ kfpg] 5g\ . cGo ljiffbLx? /fhkqdf ;"rLt ug{
s]xL ;do nfUg] x'gfn] tTsfnsf] nflu slDtdf ljiffbL kGhLs/0f sfof{no, jfnL
;+/If0f dxfzfvfåf/f hf/L ul/Psf] ljiffbL kGhLs/0f k|df0fkq k]z u/]kl5 dfq cfoft
ug{ ;lsg] Joj:yf ldnfpg' plrt x'g]5 . pQm sfof{nodf kGhLs[t ul/g'sf] tfTko{
s[lif k|of]hgsf] nflu x'g] x'gfn] kGhLs/0f k|df0fkq g} l;kmfl/z ;/x ePsf]n]
lgodfg';f/ kfpg] eG;f/ 5'6sf] Joj:yf x'g ;d]t xflb{s cg'/f]w ub}{ g]kfn ef/t
;Ldfl:yt ;Dk"0f{ eG;f/ sfof{nox?nfO{{ ;f] ;DaGwL kl/kq ug{ u/fpg cfjZos
sfo{jfxLsf] nflu xflb{s cg'/f]w ub{5' egL s[lif laefuaf6 n]lvcfPsf]n] pk/f]Qm
adf]lhd u/L hfFrkf; ug{x'g ldlt @)%$.%.!% sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
7.15 cfofltt sRrf pmgsf] u'0f:t/ ;DaGwdf
-jfl0fHo dGqfno ;=Jof zfvfsf] k=;+=;d'b|kf/÷Jof=k|=s]= @)%$.%%÷!%# r=g+=!!#!
ldlt @)%$.*.!(_
un}+rf tyf pmg ljsf; ;ldltsf] ldlt @)%$.*.# sf] kq;fy un}+rf tyf pmg
ljsf; ;ldlt / g]kfn u'0f:t/ tyf gfktf}n ljefuaf6 b'O{ ;b:o /x]sf] k|ltlglw
d08nn] jL/u~h eG;f/ sfof{no uO{ Go"lhn}08af6 cfoft ul/Psf] sRrf pmgsf]
:ynut lg/LIf0f u/L lbPsf] e|d0f k|ltj]bg k|fKt ePsf] ;Gbe{df pmgL un}+rfdf k|of]u
x'g] cfofltt sRrf pmgsf] u'0f:t/ ;DaGwdf g]kfn /fhkq v08 $$ sf7df8f}+ j}+zfv
@^ ut] @)%! ;fn ;+Vof $ efu # df k|sflzt jfl0fHo dGqfnosf] ;"rgfsf] kmf]6f]slk
o;};fy ;+nUg u/L txfFsf] hfgsf/L tyf cfjZos sfof{Gjogsf] nflu k7fOPsf] Joxf]/f
cfb]zfg';f/ cg'/f]w 5 .
-89_
g]kfn /fhkq
g]kfn ;/sf/åf/f k|sflzt
v08 $$_ sf7df8f}+, a}zfv @^ ut] @)%! ;fn -;+Vof $
efu #
g]kfn ;/sf/
jfl0fHo dGqfnosf] ;"rgf
g]kfn ;/sf/n] lgsf;L k}7f/L -lgoGq0f_ P]g, @)!# sf] bkmf # n] lbPsf] clwsf/ k|of]u
u/L g]kfn /fHoaf6 lgsf;L x'g] pmgL un}+rfsf] pTkfbgdf k|of]u ul/g] sRrf pmgsf]
k}7f/LnfO{{ Jojl:yt ug{ cfjZos ePsf]n] g]kfn /fHoaf6 lgsf;L x'g] pmgL un}+rfsf]
pTkfbgdf k|of]u ug{sf] nflu hgu0ftGq rLgsf] :jzfl;t If]q ltJjt jfx]s cGo
d'n'sx?af6 sRrf pmg cfoft ubf{ b]xfoadf]lhdsf] u'0f:t/sf] pmgeGbf sd
u'0f:t/sf] pmg cfoft ug{ gkfpg] u/L lgoGq0f u/]sf]n] of] cfb]z hf/L u/]sf] 5 .
pmgL un}+rfdf k|of]u x'g] cfoftLt sRrf pmgsf] u'0f:t/
!= cf}ift /]zfsf] nDjfO{ M– jfj{ -Barbe Meari Fibre Length_ $ O~r -!))
ldlnld6/_ eGbf j9L x'g' kg]{ .
@= /]zfsf] Jof; -Fibre Diameter_ M– #( dfOqmf]g eGbf j9L x'g gx'g] .
#= jg:ktL kbfy{sf] dfqf M– )=%Ü eGbf j9L x'g gx'g] .
$= lrNnf] kbfy{sf] dfqf M– cfONsf]/f]ldy]g -DCM_af6 hfFRbf !=)Ü
eGbf j9L x'g gx'g] .
%= jfO{ dfOg;\ h]8 Eofn' -Y-Z Value_ $=% eGbf j9L x'g gx'g] .
^= jfO{ Eofn' -Y Value_ M %( eGbf j9L x'g gx'g] .
&= d]8'n]zg -Medullation_ M– !%–@) Ü eGbf j9L x'g gx'g] .
7.16 /f;folgs dnsf] cfoft k|lqmof ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%$.%% d=cf}=!v r=g+= !#^) ldlt
@)%$.!).@#_
pko'{Qm ljifo g]kfn /fi6« a}+s ljb]zL ljlgod ljefu Pn=;L= zfvfsf] k=;+=
lj=Pn=;L=.!(!.)%#.%$ ldlt @)%$.!).!@ sf] kq;fy k|fKt kl/kq / k'l:tsf cfjZos
sfof{y{ k7fO{Psf] Joxf]/f cg'/f]w ul/G5 .
-g]kfn /fi6« a}+s, O{=k|f= kl/kq–;+Vof M @)#_
g]kfn ;/sf/n] /f;folgs dnvfbsf] sf/f]jf/df s[lif ;fd|fu|L ;+:yfg nufot
lghL If]qnfO{{ ;d]t ;xeflutf u/fpg] lg0f{o u/]sf]n] lgDg jdf]lhd k|lqmof k'¥ofO{
/f;folgs dnsf] cfoft k|tLtkq vf]Ng' x'g .
!= æ/f;folgs dnsf] sf/f]jf/df lghL If]qnfO{{ ;d]t ;xeflutf u/fpg] ;DaGwdf
gLlt tyf sfo{ljlw @)%$Æ -;+nUg k'l:tsfsf] cg';"rL @, k]h g+= !% / !^_
df pNn]lvt æcfoft ul/g] /f;folgs dnx?sf] u'0f:t/ (Specifications)Æ
jdf]lhd k|rlnt lgodsf] cwLgdf /xL cfoft k|tLt–kq vf]Ng' kg]{ .
@= dfly bkmf ! df pNn]v eP jdf]lhdsf] k|lqmof k'¥ofO{ vf]lnPsf] k|tLtkqsf]
-90_
Ps k|lt g]kfn ;/sf/, s[lif dGqfno, /f;folgs dn OsfO{, l;+xb/jf/df
k7fpg] .
#= dfly bkmf ! df pNn]v eP jdf]lhdsf] k|lqmof k'¥ofO{ o'l/of dn cfoft ug{
vf]lnPsf] k|tLtkqsf] xsdf Ps k|lt cg'bfg ljt/0f ;ldlt, g]kfn /fi6« a}+s,
ljsf; ljQ ljefu, afn'jf6f/ / csf]{ k|lt g]kfn ;/sf/, s[lif dGqfno,
/f;folgs dn OsfO{, l;+xb/jf/df k7fpg' kg]{ .
-kl/lzi6 # x]g'{xf]nf_
7.17 g"g k}7f/L ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%$.%% d=cf}=kmf=g+= %* r=g+= !%%) ldlt
@)%$.!!.!*_
pBf]udf btf{ e} g'g k|zf]wg sf/vfgf vf]nL cfof]l8go'St g'g agfpgsf] nflu
O{hfht k|fKt pBf]un] g'g k}7f/L ug{ ldNg] gldNg] s] xf] egL s[i0fgu/ eG;f/
sfof{noaf6 n]lvcfPsf] kqdf sfo{jfxL x'Fbf jfl0fHo dGqfnoaf6 lgDg jdf]lhd
hfgsf/L k|fKt ePsf] Joxf]/f hfgsf/L u/fOG5 .
tTsfnLg k|wfgdGqLHo"sf sfo{sIfdf ldlt @)$(.!@.@$ df ePsf] 5nkmndf
g]kfndf cfof]l8gsf] sdLaf6 pTkGg x'g] s07 /f]ux? lgoGq0f ug{ g]kfn ;/sf/ /
ef/t ;/sf/aLr ;Demf}tf ePsf] Pj+ pSt ;Demf}tf cg';f/ s07 /f]u lgoGq0f
cfof]hgf ef/tLo cg'bfg cGtu{t ;~rfng ul/Psf] / g]kfnsf] kxf8L e]udf ;d]t
cfof]l8go'St g'g ;KnfO{ ug{ ef8f, 9'jfgL ;d]t cg'bfgaf6 lbb}+ cfPsf] x'Fbf cfof]l8g
gePsf] g'g k}7f/L ug{ glbg] / g'g k|zf]wgsf] nflu sf/vfgf vf]Ng O{hfht k|fKt
pBf]ux?n] sRrf g'g ;fN6 6]«l8Ë dfkm{t lnO{ cfof]l8go'St agfO{ k'gM ;fN6 6]«l8ËnfO{
g} a'emfpg'kg]{ / ;fN6 6]«l8Ë skf]{/]zgn] klg To:tf] g'g :jf:Yo dGqfnoaf6 k/LIf0f
u/fO{ ljqmL ljt/0f ug'{kg]{ egL lg0f{o ePsf] .
;fy} s07/f]u lgoGq0f cfof]hgfaf6 klg g'g k}7f/L ug]{ lhDdf ;fN6 6]«l8Ë
skf]{/]zgnfO{{ dfq ePsf] / cfof]l8g ld>0f z'Ns ;f] cfof]hgfn] Joxf]g]{ x'Fbf s'g} JolSt
ljz]ifn] g'g k}7f/L ug{ gkfpg] Joj:yf ldnfO{{ lbg cg'/f]w eO{{ cfPsf]n] pk/f]Qm Joxf]/f
hfgsf/L tyf cfjZos sfof{y{ ldlt @)%$.!!.!$ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
7.18 /]l8of] oGqx? ;~rf/ dGqfnosf] l;kmfl/zj]u/ g5f8\g] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%$.%% d=cf}=k'm !v r=g+= !*$^ ldlt
@)%$.!@.@!_
pk/f]Qm ljifodf /]l8of] P]g, @)!$ tyf /]l8of] ;~rf/ -nfO{;]G;_ lgodfjnL,
@)$( jdf]lhd g]kfn /fHoleq :yfoL jf c:yfoL -lkmtf{ hfg] u/L_ cfoft ul/g] /]l8of]
oGqx? -jfls6sL, cf=jf=, s8{n]; 6]lnkmf]g, :of6nfO{6 6]lnkmf]g, :of6nfO{6 l/l;e/
cflb_ o; dGqfnosf] l;kmfl/zkl5 dfq} eG;f/ sfof{nox?af6 5f]8\g] ul/Psf]df ljut
s]xL ;dob]vL kj{tf/f]x0f, 6«]lsË cflb k|of]hgsf] nflu g]kfn /fHodf cfpg] ko{6sx?n]
;fydf lnP/ cfPsf /]l8of] oGqx? lq=c=lj= eG;f/ sfof{noaf6 ljgf/f]stf]s 5f]8L
lbPsf] egL o; dGqfnodf ;Dks{ /fVg cfPsf H.G. Everest Expedition Team,
Everest Challenge Expedition Team, Homalayan Kingdom Everest Expedition,
American Everest Expedition Team sf :of6nfO{6 6]lnkmf]g, jfls6sLx? txf+af6
-91_
nut;Dd g/fvL 5f]l8lbPsf] b]lvg cfPsf]n] b]zleq b]vf kl//x]sf] c;fdflhs ultljlw
Pj+ lx+;fTds sfo{sf] ;Gbe{df lkmtf{ hfg]u/L c:yfoL cfoft x'g] o; k|sf/sf /]l8of]
oGqsf] ;+j]bgzLntfnfO{{ ;d]t larf/ u/L o; dGqfnosf] clgjfo{ l;kmfl/zkl5 dfq}
pNn]lvt /]l8of] oGqx? lgodfg';f/ 5f]l8lbg] Joj:yfnfO{{ uDeL/tfsf ;fy nfu"
ul/lbgx'g cg'/f]w ub{5' .
ljgf /f]stf]s o;/L cglws[t ?kdf /]l8of] oGq b]zleq lelqg] xf] eg] p7fpg
kg]{ /fh:j p7\g g;sL b]zn] cfly{s 3f6f ;xg' kg]{ :jtM b]lvG5 csf]{tkm{ s] slt
dfqfdf o; k|sf/sf ;+j]bgzLn /]l8of] oGqx? b]zleq k|of]u eO{/x]sf 5g\ ;f]sf]
clen]v /fvL n]vfhf]vf ;d]t ug{ g;lsg] ePsf]n] txf+sf] k|efjsf/L ;xof]usf] nflu
k'gM cg'/f]w ub{5' egL ;"rgf tyf ;~rf/ dGqfnosf] k=;+=lk|m=Jo= @)%$.%% r=g+=
%@* ldlt @)%$.!@.!( sf] kqaf6 n]lvcfPsf] 5 .
o; k|sf/ /]l8of] oGqx?, lq=lj= :yn eG;f/ sfof{noaf6 lagf /f]stf]s 5f]8L
lbPsf] egL ;"rgf tyf ;~rf/ dGqfnoaf6 w]/} k6s n]lvcfPsf] / ;f] cg'?k o;
laefuaf6 klg k6s k6s To; sfof{nonfO{{ lgb]{zg lbO{ cfPsf] b]lvG5 . t;y{
jt{dfg kl/k|]Ifdf /]l8of] oGqsf] ;+j]bgzLntfnfO{{ ;d]t aLrf/ u/L cglws[t ?kdf
pQm ;fdfg k}7f/L x'g g;Sg] Joj:yf ldnfpg cfb]zfg';f/ cg'/f]w ul/G5 .
7.19 k'/ftTj laefuaf6 hfFrkf; gePsf] So"l/of] ;fdfgsf] lgsf;Ldf /f]s
nufpg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%$.%% r=g+= !()* ldlt @)%%.!.@_
k|frLg :df/s ;+/If0f P]g, @)!# cg';f/ So"l/of] ;fdfu|Lx? lgsf;L ubf{ o;
laefuaf6 hfFrkf; uL/Psf So"l/of] ;fdu|L dfq lgsf;L ug{ ;lsg] Joj:yf eO{{
cfPsf]df xfn ljleGg eG;f/ sfof{nox?af6 o; laefudf hfFrkf; guL/Psf So"l/of]
;fdu|Lx? klg lgsf;L eO{{/x]sf] j'lemg cfPsf]n] To;/L hfFrkf; gePsf So"l/of]
;fdu|Lx? lgsf;L ubf{ k"/ftflTjs Pj+ ;f+:s[lts dxTjsf ;fdfgx? klg lgsf;L eO{{
hfg ;Sg] ePsf]n] cfjZos lgu|fgL tyf o; laefuaf6 hfFrkf; gePsf So"l/of]
;fdu|Lx?sf] lgsf;Ldf /f]s nufpg lq=lj=eG;f/ sfof{no nufot ;DalGwt eG;f/
sfof{nox?nfO{{ lgb]{zg lbg] Joj:yfsf] nflu cg'/f]w ub{5' egL k'/ftTj ljefusf] r=g+=
@!!! ldlt @)%$.!@.@* sf] kqaf6 n]lvcfPsf]n] Toxf+sf] hfgsf/L Pj+ cfjZos
sfof{y{ ldlt @)%$.!@.#) sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
7.20 dgf]åLks cf}ifwLx? / sRrf kbfy{ :jLs[t kl/df0fdf dfq cfoft ug{ lbg]
jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%%.%^ d=cf}=k"m=! -k=k=!^_ r=g+= $%$ ldlt
@)%%.%.!$_
DIAZE PAM, NIATRAZEPAM / ALPRAZOLAM h:tf dgf]åLks cf}ifwLx?sf]

b'?kof]u j9\b} uPsf] a'lemg cfPsf] 5 . cf}ifwL lgdf{0fstf{n] DIZEPAM /
NIATRAZEPAM h:tf] dgf]åLks cf}ifwL agfpg sRrf kbfy{ cfoft ug]{ /
DIAZEPAM / NIATRAZEPAM h:tf tof/L cf}ifwLx? cf}ifwL laqm]tfn] dfq lemsfpg]
/ To:tf tof/L cf}ifwL / sRrf kbfy{sf] cfoft ubf{ cf}ifwL Joj:yf laefusf] :jLs[lt
clgjfo{ ?kdf k|fKt ug'{kg]{ Joj:yf /x]sf] Joxf]/f ljlbt} 5 . To:tf] :jLs[lt k|fKt gu/L
-92_
lemsfO{Psf] cf}ifwL / sRrf kbfy{sf] cfoft u}/ sfg'gL x'g] x'G5 . To;}n] tL cf}ifwL
lemsfO{Psf] cj:yfdf :jLs[lt k|fKt kl/df0f slt xf] ;f] hfFrL a'emL dfq g]kfn leqg
lbg] cfjZos k|aGw ldnfpg ;DalGwt ;a} eG;f/ sfof{nonfO{{ ToxfFaf6 lgb]{zg x'g
cg'/f]w ul/G5 egL u[x dGqfno nf=cf}=lg= zfvfsf] ldlt @)%%.%.! sf] kqaf6
n]lvcfPsfn] ;f]xL adf]lhd ugu/fpgx'g egL cy{ dGqfno, /fh:j dxfzfvfsf] /f= ^
ljljw @.)%%.%^ r=g+= @!! ldlt @)%%.%.* sf] kqaf6 n]lvcfPsf]n] pk/f]Qm jdf]lhd
ug{ x'g ldlt @)%%.%.!@ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
7.21 gfktf}n tyf gfKg] tf}ng] oGqx? eG;f/af6 5'6fp+bf ;DalGwt u'0f:t/ tyf
gfktf}n sfof{nox?sf] l;kmf/L; kq le8fpg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%%.%^ d=cf}=kmf= ! r=g+= ##!@ ldlt
@)%%.(.!(_
:6f088{ gfk / tf}n P]g, @)@% sf] bkmf @^ df gfktf}n tyf gfKg] tf}ng]
oGqx? lemsfO{ ljqmL ug{ o; laefu jf cGtu{tsf sfof{nox?af6 O{hfht lng' kg]{
Joj:yf ul/Psf]5 . o;/L O{hfht lnO{ lemsfO{Psf ;fdfgx? sfof{nox?df hfFr u/fO{
7Ls b]lvPdf 6f+rf -5fk_ nufO{ ;s]kl5 dfq laqmL ug{ kfOG5 t/ xfn sltko
Jofkf/Lx?n] Ohfht g} glnOsg u'0f:t/ / q'l6k"0f{ gfktf}nx? lemsfO{ sfof{nonfO{
hfgsf/L g} glbO{ hfFr ;d]t gu/fO{ laqmL ug]{ u/]sfn] gfk tf}n u/L lsg a]r ug]{
;j{;fwf/0f pkef]Qmfx?nfO{ dsf{ kg{ uPsf] / ;f] ;DaGwL Jofks hgu'gf;f] o;
laefun] dx;'; u/]sf] 5 . ctM o; k|sf/sf ;d:ofnfO{ ;dfwfg ug{sf] nflu ;a}
eG;f/ sfof{nox?nfO{ lgDg cg';f/sf gfktf}n tyf gfKg] tf}ng] oGqx? eG;f/af6
5'6fpFbf ;DalGwt u'0f:t/ tyf gfktf}n sfof{nox?sf] ljn gDj/ ls6fgL u/L n]lvPsf]
l;kmfl/;kq k|fKt ePkl5 dfq lgodfg';f/ eG;f/ b:t'/ lnO{ ;fdfg 5f8L lbg kl/kq
ul/lbg' eO{ ;xof]u ul/lbg' x'g cg'/f]w 5 egL g]kfn u'0f:t/ tyf gfktf}n ljefusf]
k=;+ @(.)%%.%^.^** ldlt @)%%.(.!) sf] kqaf6 n]lvcfPsf] Joxf]/f k]z x'Fbf o;df
g]kfn u'0f:t/ tyf gfktf}n laefuaf6 n]lvcfPsf] pNn]lvt Joxf]/f ;a} eG;f/
sfof{nox?df n]lvk7fpg] egL ldlt @)%%.(.!( df lg0f{o ePsf] x'Fbf lg0f{ofg';f/
cg'/f]w ul/G5 .
;DalGwt ;fdfgx? M
-!_ ;j} k|sf/sf tf}nx? -9sx?_ ln6/x?, ld6/x?, 6]k ld6/x? ;d]t .
-@_ ;a} k|sf/sf t/fh'x? -Jofn]G;x?_ d]sflgsn, On]S6«f]lgS; / l:k|Ë Jofn]G;x? -
;j} vfn]_ .
-#_ 6\ofS;L ld6/ / d]sflgsn 6\oofS;L ld6/df k|of]u x'g] bfFtLx? -rSsf_ .
-$_ k]6«f]lnod kbfy{ ljt/0f ug]{ kDkx? / ;f]df k|of]u x'g] k"hf{ ;d]t .
7.22 b"/;~rf/ pks/0fx? Ohfhtkq lnPkl5 dfq} cfoft ug{ ;lsg] Joj:yfsf
nflu
-eG;f/ ljefu dx;'n zfvfsf] k=;=#÷@)%^.%& r=g+= $^@ ldlt @)%^.%.@$_
pk/f]Qm ljifodf b"/ ;~rf/ P]g @)%# /fli6«o k|;f/0f P]g @)$( tyf /]l8of] P]g,
@)!$ -;+zf]wg ;lxt_ cg';f/ Ohfht kq lnP/ dfq pks/0f cfoft u/L ;]jf k|of]u
;~rfng ug'{kg]{ lgDgfg';f/sf pks/0fx? o; dGqfnosf l;kmfl/z kl5 dfq cfoft
ug{ ;Sg] Joj:yfsf nflu ;a} eG;f/ sfof{nox?df kl/kq ul/lbg] Joj:yf ul/lbg' x'g
-93_
ldlt @)%^.%.! sf] lg0fofg';f/ cg'/f]w ub{5' egL ;"rgf tyf ;~rf/ dGqfnosf]
kq;+Vof lkm=Jo=@)%^.%&÷((& r=g+=!*$ ldlt @)%^.%.@ sf] kqåf/f n]lvcfPsf]
Joxf]/f k]z x'Fbf pk/f]Qm cg';f/sf Joxf]/f ;a} eG;f/ sfof{nodf kl/kq ug{ pko'Qm
b]lvPsf] egL ldlt @)%^.%.@# sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
!= VSAT Equipment @= Radio Paging Equipment
#= Radio Link Transmitters $= Radio Modem
%= FM Radio Transmitter ^= MMDS Transmitter
&= Satelliet communication Equipments
*= jfls6ls, cfjf, ;]6 -HR/VHP Transceiver_
(= :of6nfO6 6]lnkmf]g
!)= df]jfOn 6]lnkmf]g, s8{n]; 6]lnkmf]g
!!= cGo Wireless Equipments
!@= Satellite Receiver/Decoder nufot s]a'n l6=le=;~rfng k|of]hgsf pks/0fx?
7.23 Knf06 Sjf/]G6fOgaf6 r]s hfFr ;DaGwdf
-eG;f/ ljefusf] k=;+=)%^.%& lg/LIf0f zfvf r=g+= @$! ldlt @)%^.*.&_
pk/f]Qm ;DaGwdf kz' :jf:Yo ;]jf P]g, @)%% jdf]lhd ;fy} g]kfn 8Jn'=6L=cf]=sf]
;b:o aGg uO/x]sf] kl/k|]Iodf 8Jn'=6L=cf]= sf] :oflg6/L / kmfO6f] :oflg6/L Plu|d]G6
jdf]lhd kz', kz'hGo kbfy{ tyf kz' pTkfbg ;fdu|Lsf] Jofkf/ ug'{kg]{ ePsf]n] o;
ljefu cGtu{t ;+rflnt kz' Sjf/]G6fOg sfo{qmdnfO{{ g]kfn ;/sf/sf] gLlt cg'?k
k|efjsf/L ?kn] ;~rfng ug'{kg]{ ePsf]n] / lqe'jg cGt/fli6«o ladfg:yn nufot
b]zsf ljleGg Jofkfl/s gfsfx?df kz' Sjf/]G6fOg r]skf]i6x? :yfkgf ;d]t eO{{
;s]sf]n] cfjZos ;xof]usf] nflu To; laefu cGtu{tsf ;Dk"0f{ eG;f/ sfof{nox?df
kl/kqsf ;fy} cfjZos lgb]{zg ;d]t ul/lbgx'g cg'/f]w 5 egL kz' ;]jf laefusf]
r=g+= *)^ ldlt @)%^.&.#) sf] kqaf6 n]lvcfPsf]n] cfjZos ;xof]usf] nflu
7.24 j:t'sf] clgjfo{ u'0f:t/ af/]
-eG;f/ ljefu dx;'n zfvfsf] kq;+Vof d=j=kmf=g+=#÷@)%^.%& r=g+=!@)! ldlt
@)%^.*.!@_
pk/f]Qm laifodf g]kfn ;/sf/n] g]kfn u'0f:t/ k|df0f lrGx P]g, @)#& sf]
clwsf/ k|of]u u/L g]kfn /fHoleq pTkfbg ul/g] / cfoft ul/g] lgDg j:t'x?sf]
u'0f:t/ g]kfn u'0f:t/ cg';f/ clgjfo{ x'g'kg]{ u/L g]kfn /fhkqdf ljleGg ldltdf
;"rgf k|sflzt ul/;s]sf] x'gfn] / cfofltt j:t' kbfy{sf] u'0f:t/ jf/] Jofks
hgu'gf;f] ;d]t ePsf] x'Fbf cjb]lv cfoft x'g] pQm j:t'x?sf] u'0f:t/ clgjfo{ ?kdf
o; ljefudf k|dfl0ft ug{ nufO{{ jf pQm cfoftLt j:t'x?sf] v]ksf], k|df0fLs/0f
-Accredite_ ul/Psf] ;/sf/L jf u}x« ;/sf/L k|of]uzfnfaf6 u'0f:t/ k|dfl0ft ul/Psf]
k|df0f–kq k]z gu/];Dd g]kfnleq k|j]z gu/fpgsf] nflu ;DalGwt eG;f/
sfof{nox?df kl/kq ul/lbg' x'g / ;f]sf] hfgsf/L oyf;Dej l56f] o; laefunfO{{
pknJw u/fO{ lbg' x'g cg'/f]w ul/G5 egL g]kfn u'0f:t/ tyf gfktf}n ljefu jfnfh'sf]
k=;+= lg=zf=@)%^.%&÷$%# ldlt @)%^.&.!( sf] kqaf6 n]lvcfPsf] Joxf]/f ;j} d"n
eG;f/ sfof{nonfO{{ kl/kq ug]{ egL ldlt @)%^.*.@@ df lg0f{o ePsf]n] lg0f{ofg';f/
ug{x'g cg'/f]w ul/G5 .
-94_
j:t'x?
!= ;fwf/0f kf]6{Nof08 l;d]06
@= kmnfd] 58 -sf]N8 6'O:6]8 l8kmd{8 jf/_
#= ldg/n jf6/
7.25 j:t'sf] clgjfo{ u'0f:t/ af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=@)%^.%& d=cf}=kmf=g+=! r=g+=!##% ldlt
@)%^.(.!#_
pk/f]Qm laifodf o; laefusf] k=;+=d=cf}=kmf=g+=#÷@)%^.%& r=g+=!@)! ldlt

@)%^.*.@# sf] kl/kq k|fKt ug'{ePs} xf]nf . pQm kl/kqsf] ;Gbe{df g]kfn u'0f:t/
tyf gfktf}n ljefun] k=;+=lg=zf=%*÷@)%^.%&–^## ldlt )%^.(.( sf] kqaf6 lgDg
s'/fx? :ki6 u/L k7fPsf] x'Fbf ;j} d"n eG;f/ sfof{nox?n] ;DkGg ug]{ sfo{x?df
Ps?ktf xf];\ eGg] b[li6sf]0fn] kl/kq ug]{ egL ldlt @)%^.(.!@ df lg0f{o ePsf]n]
lg0f{ofg';f/ ug{x'g cg'/f]w ul/G5 .
;/sf/L jf u}x| ;/sf/L k|of]uzfnf eÌfn] :jb]zL jf ljb]zL ;/sf/L k|of]uzfnf
jf :jb]zL jf ljb]zL dfGotfk|fKt (Acreditated) k|of]uzfnf x'g;Sg] Joxf]/f cg'/f]w 5 .
o;/L s'g} klg cfoftstf{n] ;fwf/0f kf]6{n}08 l;d]06, ldg/n jf6/, sf]N8
6\o"ji6]8 l8kmd{8 cfP/g jf/ cfoft ubf{ sG;fOGd]06 ;]6 lgDg sfuhftx? clgjfo{
?kdf ;+nUg u/]sf x'g' kg]{5 .
-s_ ljb]zL u'0f:t/ k|df0fLs/0f ug{] lgsfon] u'0f:t/ lrGx k|of]u ug{ lbPsf]
O{hfht kqsf] k|ltlnlk .
-v_ olb pTkfbgstf{n] cfO=P;=cf]=())) sf] k|df0fkq k|fKt u/]sf] 5 eg] ;f]
k|df0fkqsf] k|ltlnlk .
cfO{=P;\=cf]= ())) eÌfn] O06/g]zgn :6\of088{ cu{gfOh]zg (International
Standards Organisation) n] tof/ u/]sf] l;i6d d]g]hd]06sf] ;]l/hx? x'g\ . oL
;]l/hx?nfO{{ cfO{=P;\=cf]=())) ôfldnL ;]l/h eÌ] rng 5 . oL lgDgfg';f/ /x]sf]
Joxf]/f cg'/f]w 5 . oL dWo] s'g} Pssf] k|df0fkq pknJw u/fOPdf dfGo ePsf] Joxf]/f
;d]t cg'/f]w 5 .
cfO{=P;\=cf]=())) ôfldnL ;]l/h
-s_ cfO{=P;\=cf]=())) (ISO 9000)
-v_ cfO{=P;\=cf]=())! (ISO 9001)
-u_ cfO{=P;\=cf]=())@ (ISO 9002)
-3_ cfO{=P;\=cf]=())# (ISO 9003)
-ª_ cfO{=P;\=cf]=())$ (ISO 9004)
-u_ pTkfbsn] cfoft ug]{ k"/f sG;fOG6d]G6nfO{{ k|ltlglwTj x'g] u/L k/LIf0f
ul/Psf] ljZn]if0f k|ltj]bg -Factory Test Rdport_
jf
:jb]zL jf ljb]zL dfGotf k|fKt k|of]uzfnf (Acreditated Laboratory_ n] cfoft
-95_
x'g] sG;fOgd]G6sf] k/LIf0f k|ltj]bg (Test Report) l;d]06sf] xsdf $% lbgleq ldg/n
jf6/sf] xsdf !% lbg / kmnfd] 58sf] xsdf & lbgleq a'emfpg] u/L sj'lnotgfdf
u/L sG;fOG6d]G6 5f]8L lbPdf o; laefunfO{{ s'g} cfklQ gx'g] / o;/L a'emfPsf]
k/LIf0f clen]v / ljefun] cfjZos 7fgL ;f] sG;fOgd]06sf] gd"gf lnO{{ k/LIf0f ubf{
;DalGwt g]kfn u'0f:t/ cg';f/ gePdf g]kfn u'0f:t/ P]g @)#& cg';f/ sf/jfxL
ePdf d~h'/ 5 egL sj'lnotgfdfdf pNn]v x'g'kg]{ Joxf]/f ;d]t cg'/f]w 5 .
7.26 cfb]zn] tf]s]sf] k|lqmof k"/f gu/L /f;folgs dn b]zleq lelqg lbg
gx'g] ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+=d=cf}+kmf=g+=#÷@)%^.%& r=g+=!^$# ldlt
@)%^.!!.@_ @)%^.!!.@
pko'{Qm ljifodf s[lif dGqfno, cg'udg tyf d"NofÍg dxfzfvf -/f;folgs dn

OsfO{_ sf] k=;++=c=d"=÷km6L{÷@)%%.%^ r=g+=$!$ ldlt @)%^.!).!* sf] kqsf]
kmf]6f]slk o;};fy ;+nUg 5 . Joxf]/f cjut ug'{ eO{ cfjZos sfof{y{ cfb]zfg';f/
cg'/f]w 5 .
ljifoM– dn k}7f/L ;DaGwdf . -s[lif dGqfno cg'udg tyf d"NofÍg dxfzfvf,
/f;folgs dn OsfO{, k=;+=c=d"=÷km6L{÷@)%%.%^ r=g+=$!$ ldlt @)%^.!).!*_
To; ljefu -eG;f/ laefu_ af6 s[lif ;fdu|L ;+:yfg, 6]s'df k]z u/L df6f]
k/LIf0f tyf ;]jf zfvfaf6 k/LIf0f u/fO{ k7fPsf] dn k|ltj]bg k|fKt ePs} xf]nf .
k|:t't dnsf] gd"gf ;xL b]lvP klg cfb]zsf] bkmf ^ n] lgwf{l/t u/]sf]
k|lqmofx? k"/f gu/L /f;folgs dn cfoft ePsf Go"g u'0f:t/sf / v/fj dnx?
lelqg ;Sg] ;Defjgf ePsf] / ;fy} b]zdf Psk6s lelqO{ ;s]kl5 ljqmLdf /f]s
nufpg Hofb} sl7g x'g] ePsf] / ;d:of sfj' jflx/sf] x'g] b]lvPsf]n] cfb]zn] tf]s]sf]
k|lqmof k"/f gu/L /f;folgs dn b]zleq lelqg lbg gx'g] Joxf]/f hfgsf/Lsf] nflu
cfb]zsf] bkmf ^ df b]xfo cg';f/sf] Joj:yf u/]sf] 5 M–
!= /f;folgs dn k}7f/L ug{ rfxg] JolQm jf ;+:yfn] k|tLtkq vf]Ngsf] nflu s'g}
jfl0fHo a}+sdf lgj]bg lb+bf cg';"lr ^ adf]lhdsf] /f;folgs dn ;DaGwL
ljj/0f ;d]t ;+nUg ug'{kg]{5 .
@= pkbkmf ! adf]lhd k|tLtkq vf]Ngsf nflu jfl0fHo a}+sdf lgj]bg lbg] JolQm
jf ;+:yfn] ;f]xL ;dodf To:tf] lgj]bg;fy ;+nUg ug'{ kg]]{ ljj/0fsf] k|ltlnlk
hfgsf/Lsf] nflu OsfO{ ;dIf k]z ug'{kg]{ 5 .
#= pkbkmf ! adf]lhdsf] lgj]bg k/]df jfl0fHo j}+sn] cfjZos hfFra'em u/L
:k]ml;lkms];g adf]lhdsf] /f;folgs dn jf OsfO{n] k}7f/L ug{ :jLs[lt lbP
adf]lhdsf] /f;folgs dn k}7f/L ug{ vf]h]sf] efPdf k|rlnt sfg'g adf]lhd
k|tLtkq vf]nL lbg' kg]{5 . o;/L k|tLtkq vf]Ng] jfl0fHo a}+sn] OsfO{nfO{ ;f]
s'/fsf] hfgsf/L t'?Gt lbg' kg]{5 .
;fy} cfb]zsf] bkmf !* adf]lhd k}7f/Lstf{n] b]xfo cg';f/sf zt{ kfng ug'{kg]{
b]lvG5 .
-96_
!= -s_ k}7f/Lstf{n] /f;folgs dnsf] :k]l;lkms];g adf]lhdsf] u'0f:t/ olsg x'g]

u/L pTkfbgn] lbPsf] k|df0fkq lnO{ /fVg' kg]{5 .
-v_ ljb]zL d'n'saf6 /f;folgs dn rnfg ug]{ ;dodf To:tf] /f;folgs dnsf]
kl/df0f, u'0f:t/, Kofs]lhË / n]jlnËsf ;DaGwdf ;e]{o/n] lbPsf] nf]8kf]6{
k|df0fkq lnO{ /fVg'kg]{5 .
7.27 ;]s]08 x}08 6«ofS6/sf] cfoftdf k|ltjGw nufOPsf]
-eG;f/ ljefusf] k=;+=d=cf} ^(.)%^.%& r=g+= !(%% ldlt @)%^.!@.$_
g]kfn ;/sf/ -d+=k_ sf] ldlt @)%^.(.* sf] lg0f{o cg';f/ ;]s]08 x}08 jf
l/sl08;g 6\ofS6/sf] cfoftdf klg k|ltjGw nufOPsf] Joxf]/f cg'/f]w ul/G5 egL
hg;+Vof tyf jftfa/0f dGqfnosf] r=g+ !##& ldlt )%^.!@.@ sf] kqaf6 n]vL
cfPsf] x'Fbf ;f]xL cg';f/ ug{x'g ldlt )%^.!@.$ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
7.28 kz' / kz'hGo ;fdu|Lx?sf] cfoftdf kz' ;]jf laefusf] l;kmfl/; ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%&.%* d=cf}=kmf=g+= # r=g+= *$ ldlt
@)%&.$.!)_
pk/f]Qm ljifodf kz' :jf:Yo tyf kz' ;]jf P]g, @)%% oxl cfpFbf] >fj0f
dlxgfb]lv nfu"x'g] ePsf] / pQm P]gsf] Joj:yf u/] cg';f/ kz' / kz'hGo ;fdu|Lx?
cfoft ubf{ cfoftstf{x?n] kz' ;]jf laefu;+u cg'dlt kq lnP/ dfq cfoft ug{
kfpg] ePsf] x'Fbf >fj0f @)%& b]lv o; laefuaf6 kz' jf kz'hGo ;fdfu|L cfoft ug]{
cg'dlt k|fKt u/]sf] JolQm jf kmd{x?n] dfq cfoft ug{ kfpg] Joxf]/fsf] hfgsf/L ;a}
eG;f/ gfsfx?nfO{ u/fO{ lbg' x'g / ;f]xL cg';f/ sfof{Gjogsf] Joj:yf ;DaGwL lgb]{zg
;d]t ;a} eG;f/ gfsfx?nfO{ lbg' x'g cg'/f]w 5 egL kz' ;]jf laefu -of]hgf zfvf_
n] k=;+= @)%^.%& r=g+= @*!& ldlt @)%&.#.@& df cy{ dGqfnonfo{ n]lvk7fPsf]df
tt\;DaGwdf kz' ;]jf laefuaf6 n]lvcfP cg';f/ kl/kq ug]{ ldlt @)%&.$.# df
lg0f{o ePsf]n] lg0f{ofg';f/ cg'/f]w 5 egL cy{ dGqfno -/fh:j dxfzfvf_af6 k=;+=
/f=ljljw !.)%&.%* r=g+= @$ ldlt @)%&.$.% sf] kqaf6 n]vL cfPsf]n] pk/f]Qm
cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w ul/G5 .
7.29 lrgL lgof{tdf kl/df0ffTds jGb]h nufPsf] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}=kmf= #.)%&.%* r=g+= @$# ldlt @)%&.%.!_
lgsf;L k}7f/L lgoGq0f P]gsf] bkmf # sf] clwsf/ k|of]u u/L lrgLsf] lgsf;Ldf
kl/df0ffTds jGb]h nufpg pko'Qm ePsf]n] g]kfn ;/sf/n] ;do ;dodf tf]s]sf]
kl/df0fdf jfl0fHo laefuaf6 Ohfhtkq lnO lgsf;L ug{ kfpg] u/L lrgL lgsf;Ldf
@)%&.%.! b]lvg} kl/df0ffTds aGb]h nufpg] u/L g]kfn ;/sf/ -dfggLo dGqL :t/Lo_
sf] ldlt @)%&.%.! sf] lg0f{ofg';f/ cfjZos sf/jfxLsf] nflu lg0f{ofg';f/ cg'/f]w
ub{5' egL pBf]u, jfl0fHo tyf cfk"lt{ dGqfnosf] k=;+= ;=Jof=.lrlg.)%&.%* r=g++
%$) ldlt @)%&.%.! sf] kqaf6 n]lvcfPsf] x'Fbf ;f]xL cg';f/ ug{x'g cfb]zfg';f/
cg'/f]w ul/G5 .
-97_
7.30 ;"tL{hGo kbfy{ k}7f/L ;DaGwdf

-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%&.%* d=cf}=kmf=g+= # r=g+= @^& ldlt
@)%&.%.%_
pk/f]Qm ljifodf aL/uGh eG;f/ sfof{noaf6 ;"tL{hGo kbfy{ k}7f/L ;DaGwdf

r=g+= %@( ldlt @)%&.$.@$ sf] kqf6 n]lvcfPsf]df jfl0fHo ljefunfO{ n]lvk7fp+bf
rfn' cf=j= sf] ah]6 jStJosf] a'+bf g+= @#% df v}gL, kfgk/fu, kfgd;nf h:tf
j:t'sf] g]kfnleq ul/g] k}7f/LnfO{ lgoldt ug{ hf];'s}n] klg k}7f/L ug{ gkfpg] u/L
pBf]usf] cflwsfl/s k|ltlglw dfkm{t dfq k}7f/L x'g] gofF Joj:yf ldnfPsf] 5' egL
pNn]v ePsf j:t' pBf]usf] cflwsfl/s k|ltlglw dfkm{t dfq k}7f/L ug{ kfpg] ePsf]df
;f] jdf]lhd ug{ lg0f{o cg';f/ cg'/f]w ul/G5 egL pBf]u, jfl0fHo tyf cfk"lt{
dGqfnosf] r=g+= $@^ ldlt @)%&.$.@^ sf] kqaf6 n]lvcfPsf]n] ;f]lx cg';f/ x'g
cfb]zfg';f/ cg'/f]w ub{5' egL jfl0fHo ljefu -cfoft zfvf_ sf] r=g+= !(@ ldlt
@)$%&.$.@^ sf] kqaf6 n]lvcfPsf] x'Fbf pk/f]Qm cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w
ul/G5 .
7.31 ;"tL{hGo kbfy{ k}7f/L ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%&.%* d=cf}=kmf=g+= # r=g+= #!$ ldlt
@)%&.%.(_
pk/f]Qm ljifodf o; laefusf] k=;+= @)%&.%* d=cf}=kmf=g+= # r=g+= @^& ldlt

@)%&.%.% sf] kl/kq k|fKt ug'{ ePs} xf]nf . o; ;DaGwdf Ph]G;L P]g, @)!$ cg';f/
Ph]G;L btf{ u/L pBf]usf] cflwsfl/s k|ltlglw -Ph]G6_ dfkm{t dfq pQm a:t'x? k}7f/L
ug'{kg]{ Joj:yf ePsf] . g]kfn Ph]G;L P]g adf]lhd Ph]G;L btf{ ug]{ lgsfo jfl0fHo
ljefu / o; cGt/utsf sfof{nox? -la/f6gu/, aL/uGh, e}/xjf, g]kfnuGh /
wgu9L_ ePsf]n] oL sfof{nodf Ph]G;L btf{ u/]sf kmd{n] dfq pNn]lvt a:t'x? k}7f/L
ug{ kfpg] Joxf]/f cg'/f]w ub{5' egL jfl0fHo ljefu -cfoft zfvf_ af6 k=;+=
*$.)%&.%* r=g+= @#@ ldlt @)%&.%.% sf] kqaf6 n]lvcfPsf]n] pk/f]Qm cg';f/
ug{x'g ldlt @)%&.%.* sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
7.32 lrgL lgof{tdf kl/df0ffTds jGb]h nufPsf] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%&.%* d=cf}=kmf=g+= # r=g+= $)@ ldlt
@)%&.%.!(_
pk/f]Qm ljifo o; ljefusf] k=;+= d=cf}=kmf= #.)%&.%* r=g+= @$# ldlt

@)%&.%.! sf] kl/kq k|fKt ug'{ePs} xf]nf . ;f] ;DaGwdf dGqfnoaf6 æg]kfn ;/sf/n]
kl/df0f tf]s]kl5 dfq hf/L ePsf] Ohfht kqaf6 cj lgsf;L ug{ lbg ldNg] Joxf]/f
cjut u/fpg]Æ eGg] cfb]z ePsf]n] cfb]zfg';f/ cg'/f]w ul/G5 egL jfl0fHo ljefu -
cfoft zfvf_ sf] k=;+= !)).)%&.%* r=g+= @(* ldlt @)%&.%.!# sf] kqaf6
n]lvcfPsf] x'Fbf ;f]xL cg';f/ ug{x'g ldlt @)%&.%.!^ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
-98_
7.33 kz' / kz'hGo ;fdu|Lx?sf] cfoftsf] l;kmfl/; jf/]

-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%&.%* d=cf}=kmf=g+= && r=g+= !!!@ ldlt
@)%&.*.!$_
pk/f]Qm ljifo o; ljefusf] k=;+= @)%&.%* d=cf}=kmf=g+= # r=g+= *$ ldlt
@)%&.$.!) sf] kl/kq k|fKt ug'{ ePs} xf]nf . pQm kl/kqdf Tolt :ki6 gePsf]n] cln
:ki6 u/L kl/kr ul/lbg'x'g egL g]kfn XØfr/L pBf]u ;+3, s]Gb|Lo sfof{non] lgj]bg
lbPsf] ;Gbe{df k]z x'Fbf kz' / kz'hGo ;fdu|Lx? cfoft ubf{ kz' ;]jf laefusf]
cg'dlt lnP/ dfq ug]{ Joj:yf kz' :jf:Yo tyf kz' ;]jf P]g, @)%% / kz' :jf:Yo
tyf kz' ;]jf lgodfjnL, @)%& n] u/]sf] x'Fbf kz':jf:Yo tyf kz' ;]jf P]g, @)%% sf]
bkmf @-s_, -v_ / -u_ df pNn]v ePsf j:t'x?nfO{ pQm ljefusf] l;kmfl/;df dfq
k}7f/L ug{ kfpg] Joj:yf ug]{ u/L kl/kqaf6 :ki6 ug]{ eGg] ldlt @)%&.*.^ sf] g]kfn
;/sf/ -;lrj:t/_ sf] lg0f{ofg';f/ cg'/f]w 5 .
kz' :jf:Yo tyf kz' ;]jf P]g, @)%% sf] bkmf @ sf] v08 -s_, -v_ / -u_ df ePsf]
Joj:yf M
!= bkmf @ -s_ ækz'Æ eGgfn] h'g;'s} k|sf/sf kfNt' jf hËnL hgfj/ ;Demg' k5{
/ ;f] zJbn] kIfL / df5fnfO{ ;d]t hgfpF5 .
@= bkmf @ -v_ ækz'hGo kbfy{Æ eGgfn] kz'sf] df;', /ut, af];f], lkQ, b"w, k'mn,
xf8, 5fnf, l;ª, v'/, KjfFv, pmg, e'Tnf, /f}+, e|"0f, jLo{ u|GyL, dn, d"q jf ;f]af6
agfOPsf] ck|zf]lwt j:t' ;Demg'k5{ .
#= bkmf @ -u_ ækz' pTkfbg ;fdu|LÆ eGgfn] kz' :jf:Yodf s[lqd uef{wfgdf jf
h}ljs kbfy{ pTkfbgdf pkof]u x'g] k|zf]lwt jf ck|zf]lwt ;fdu|L ;Demg' k5{ .
7.34 Ohfhtkq kfPsf] JolQmx?n] NofPsf] rnlrq dfq cfoft ug{lbg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%&.%* d=cf}=kmf=g+= # r=g+= !#*& ldlt
@)%&.(.@$_
pko'Qm ljifodf ljb]zaf6 rnlrq k}7f/L ug]{x?n] l;g]dfsf] $÷% k|lt cfoft
ug]{ t/ eG;f/ k|1fkgkqdf Ps k|ltsf] dfq ljj/0f v'nfO{ eG;f/ ltg]{ ul/cfPsf]
u'gf;f] ;'lgPsf]n] s] slt k|lt cfoft ul/Psf] xf] ;f]sf] ;d]t k|i6 ljj/0f k|1fkgkqdf
pNn]v u/L /fh:j c;'n ug]{ Joj:yf x'gsf] ;fy} rnlrq ljt/0f ug{ Ohfhtkq k|fKt
u/]sf JolQmn] dfq g]kfn /fHoaflx/af6 rnlrq k}7f/L u/L ljt/0f ug'{kg]{df rnlrq
ljt/0f ug]{ Ohfhtkq glnPsf cyf{t Ohfht kqsf] cjlw ;dfKt eO dfGotf g/x]sf
Ohfht kqjfnfx?n] klg rnlrq k}7f/L u/L g]kfn /fHo leq leq\ofPsf] kfOPsfn]
eG;f/af6 lkmNdx? k}7f/L ubf{ g} rnlrq ljt/0f ug]{ Ohfhtkq kfPsf] JolQmx?n]
NofPsf] rnlrq dfq Nofpg lbg] Joj:yf x'g ;d]t lg0f{ofg';f/ cg'/f]w ub{5' egL
;"rgf tyf ;~rf/ dGqfnosf] k=;+= >=b[= )%&.%* r=g+= !@&( ldlt @)%&.(.!@ sf]
kqaf6 n]vL cfPsf]n] ;f] jdf]lhd ug{ txf+ ljefudf n]vL k7fpg] cfb]zfg';f/
cg'/f]w ul/Psf] 5 egL cy{ dGqfno -/fh:j dxfzfvf_ af6 k=;+= /f=lj= %.)%&.%*
r=g+= *$% ldlt @)%&.(.@! sf] kqaf6 n]lvcfPsf]n] ;f] jdf]lhd ug{x'g cfb]zfg';f/
cg'/f]w ul/G5 .
-99_
7.35 g"gsf] rf]/L k}7f/L /f]Sg] ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%&.%* d=cf}=kmf=g+= # r=g+= !^^# ldlt
@)%&.!!.%_
pko'{Qm ljifo g]kfndf *# k|ltzt pkef]Qmfx? cfof]l8go'Qm g'g k|of]u ul//x]sf]
Pj+ g]kfnsf klZrdL t/fO{sf ;Ldfjlt{ If]qdf !& k|ltzt pkef]Qmfx? cfof]l8g /lxt
g'g k|of]u ul//x]sf] Nepal Micronutrient Status Survey 1998 sf] l/kf]{6df pNn]v
ul/Psf] 5 . xfn ef/tdf cfof]l8g /lxt g'g ljqmL ljt/0f ug{ 5'6 lbO{Psf] l:ylt
ePsf] / ;Ldfjlt{ If]qdf v'Nnf ;Ldfgf ePsf] x'Fbf cfof]l8g/lxt g'g ;:tf] x'g] ePsf]
x'Fbf r]f/L k}7f/L u/L leq Nofpg] qmd j[l4 ePsf] hfgsf/L x'g cfPsf] 5 .
t;y{ ;j{;fwf/0f pkef]Qmf ju{sf] :jf:Yodf k|lts"n c;/ kfg]{u/L cfof]l8g
gePsf] g'g cglws[t ?kn] ljleGg gfsfx?af6 rf]/L k}7f/L eO{ cfO{/x]sf] tyf
cglws[t ?kn] cfO/x]sf] lrgLsf] ;d]t lgoGq0f ug'{ k/]sf] x'bf ;j} eG;f/ gfsfx?df
cfjZos lgb]{zg k7fO{ lbg' eO ;xof]u ul/lbg' x'g ldlt @)%&.!).@& sf] lg0f{ofg';f/
cg'/f]w ul/Psf] 5 egL pBf]u jfl0fHo tyf cfk"lt{ dGqfno -cfk"lt{ tyf ;/sf/L pBf]u
dxfzfvf_ sf] k=;+= j=c= %#.&$ r=g+= $!@) ldlt @)%&.!!.@ sf] kqaf6
n]lvcfPsf]n] ;f]xL Joxf]/f cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w ul/G5 .
7.36 cf]hf]g txnfO{ gi6 ug]{ kbfy{sf] k}7f/L ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%&.%* d=cf}=kmf=g+= # r=g+= !*^@ ldlt
@)%&.!@.&_
pko'{Qm ljifodf o; laefusf] k=;+= @)%&.%* d=cf}=kmf=g+= # r=g+ !&%# ldlt

@)%&.!!.@$ sf] kq k|fKt ug'{ ePs} xf]nf . hg;+Vof tyf jftfj/0f dGqfnon] tf]s]sf]
zt{, k|lqmof / :k]lzlkms]zg jdf]lhd lgodfjnL nfu" ePsf] #% lbg leq #) lbgsf]
Dofb lbO{ cf]hf]g txnfO{ gi6 ug]{ kbfy{x?sf] k}7f/Lsf nflu k}7f/L stf{x?af6 b/vf:t
cfJxfg ug]{ ;DaGwdf sf/jfxL e}/x]sf] 5 . To:tf kbfy{x? ;f]xL lgodfjnLsf] lgod $
jdf]lhd Ohfht k|fKt u/]/ dfq k}7f/L ug{ ;lsg] Joxf]/f ;a} eG;f/ sfof{nox?nfO{
hfgsf/L u/fO{ lbg] Joj:yf x'g cg'/f]w ul/G5 egL jfl0fHo laefuaf6 r=g+= !$((
ldlt @)%&.!@.^ df n]vL cfPsf]n] ;f] cg';f/ ug{x'g cfb]zfg'';f/ cg'/f]w ul/G5 .
7.37 cf]hf]g tx gfzs kbfy{sf] lgoGq0fdf ;xof]u ug]{
-hg;+Vof tyf jftfj/0f dGqfnosf] k=;+= @)%&.%* r=g+= @)@ ldlt @)%&.!@.!$_
cf]hf]g txnfO{ gi6 ug]{ b]xfo jdf]lhdsf] ljj/0f ePsf kbfy{x?sf] k}7f/Lsf ;fy}
pkef]u lgoGq0f ug]{ ;Gbe{df ldlt @)%& c;f]h ( ut] o; dGqfnoåf/f cf]hf]g
txnfO{ gfz ug]{ kbfy{ ;DaGwL g]kfn /fhkqdf k|sflzt ;"rgfdf o:tf kbfy{x?sf]
k}7f/L g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L ul/Psf] Ohfhtkqsf] cfwf/df dfq
ug{ ;lsg] Joj:yf ul/Psf] 5 . o;sf ;fy} o:tf kbfy{x?sf] k}7f/L tyf Ohfhtkq
hf/L ug]{ Joj:yf lgsf;L k}7f/L lgoGq0f P]g, @)!# adf]lhd jfl0fHo laefun] ug]{ /
logLx?sf] pkef]u lgoGq0f ldlt @)%& kmfu'g * ut]b]vL nfu" ePsf] cf]hf]g txnfO{
gfz ug]{ kbfy{x?sf] pkef]u -lgoGq0f_ lgodfjnL, @)%& adf]lhd hg;+Vof tyf
jftfj/0f dGqfnon] ug]{ Joj:yf ul/Psf] 5 . pQm lgodfjnL cg';f/ hg;+Vof tyf
jftfj/0f dGqfnon] ldlt @)%&.!!.@% ut]sf] uf]/vfkq b}lgsdfkm{t cf]hf]g txnfO{
-100_
gfz ug]{ kbfy{sf ;a} k}7f/Lstf{ tyf l8n/x?nfO{ cfk"m;+u df}Hbftdf /x]sf kbfy{x?sf]
ljj/0f !% lbgleq o; dGqfnodf pknJw u/fpgsf nflu ;"rgf klg k|sfzg u/]sf]
lyof] . ;f] ;"rgfdf dfu ul/Psf ljj/0f ldlt @)%&.!@.( ut];Dddf dGqfnodf
cfOk'Ug' kg]{df xfn;Dd klg ;DalGwt s'g} klg k}7f/Lstf{ / l8n/x?af6 ;f]sf] ljj/0f
k|fKt ePsf] 5}g . ;fy} o; dGqfnoaf6 dxflgb]{zsHo"nfO{ ldlt @)%&.!!.@@ df pQm
ljifodf n]lvPsf] kqsf] af]wfy{ klg o;} kqsf] af]wfy{df pNn]lvt eG;f/
sfof{nox?nfO{ k7fO;lsPsf] 5 . pQm ;Gbe{df To; eG;f/ laefuaf6 ;a} d"n eG;f/
sfof{nox?nfO{ klg ldlt @)%&.!!.@$ df kq uO;s]sf] 5 . o;sf cltl/St pQm
ljifodf cf]hf]g tx gfzs kbfy{x? ca pk/fGt Ohfhtkq lnP/ dfq g]kfnleq k}7f/L
ug{ ;lsg] Joxf]/f v'nfO{ >L dxflgb]{zsHo", jfl0fHo laefuaf6 klg To; sfof{no tyf
cGo d"n eG:ff/ sfof{nodf ;d]t kq n]vL o; dGqfnodf af]wfy{ k|fKt eO;s]sf] 5 .
ctM dGqfnosf] ldlt @)%&..!!.@% ut]sf] uf]/vfkqdf k|sflzt ;"rgfdf pNn]lvt
Dofb gf3L o; dGqfnofO{ hfgsf/L gu/fOPsf kbfy{x?sf] ;~ro u}/sfg'gL x'g] tyf
o:tf kbfy{x?sf] pkef]u lgoGq0fdf sl7gfO{ ;d]t cfpg] x'Fbf o; ;DaGwdf
uDeL/tfk"j{s Wofg lbO{ oyfzL3| b]xfoadf]lhd ug]{ u/fpg] u/L ;xof]u ul/lbg'x'g
!= ldlt @)%& cflZjg ( ut] pk/fGt xfn;Dd g]kfn /fHosf s'g} klg
eG;f/sf]af6f] u/L k}7f/L ul/Psf cf]hf]g tx gfzs kbfy{x?sf] :k]l;lkms];g -
gfd_, kl/df0f, d"No, Pn=;L= vf]n]sf] ldlt / gDa/, k}7f/Lstf{sf] gfd / 7]ufgf
/ kbfy{ vl/b ul/Psf] d'n'ssf] gfd ;d]tsf] ljj/0f cljnDa o; dGqfnonfO{
pknJw u/fOlbg] Joj:yf x'g .
@= xfn s'g} klg eG;f/ gfsfdf cfOk'uL k}7f/L eO{ g;s]sf o:tf kbfy{x?sf]
lagf Ohfhtkq k}7f/L x'gdf k"0f{ ?kdf /f]s nufPg] Joj:yf ;d]t ul/lbg'
x'g .
#= kbfy{sf] ljj/0f M
S.N.
H.S.Code
Chemical Compositon of ODS
Name of ODS
ODP
1.
2903.41
Trichlorofluoromethane CFCL3
CFC-11
1.0
2.
2903.42
Dichlorodifluoromethane CF2Cl2
CFC-12
1.0
S.N.
H.S.Code
Chemical Compositon of ODS
Name of ODS
ODP
1.
2903.49
Chlorodifluoromethane CHF2Cl
HCFC-22
0.055
-101_
7.38 Quaratine certificate ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}=kmf=g+= &&.)%&.%* r=g+= @#%^ ldlt
@)%*.@.!_
pk/f]Qm ljifo o; ljefusf] k=;+= )%&.%* d=cf}=kmf=g+= && r=g+= !!!@ ldlt
@)%&.*.!$ sf] kl/kq k|fKt ug'{ ePs} xf]nf . kz' :jf:Yo tyf kz' ;]jf P]g, @)%%
tyf kz' ;]jf lgodfjnL, @)%^ nfu" e};s]sf] ;Gbe{df l;kmfl/z kq ljgf kz' j:t'x?
cfoft ug{ gkfOg] k|fjwfg x'Fbf x'+b} klg dx]zk'/ 5f]6L eG;f/ sfof{noaf6 hf/L ePsf]
k|1fkgkq / ljhs lan o;};fy ;+nUg 5 . ;f] cg';f/ pk/f]Qm P]g jdf]lhd
Sjf/]G6fOg hfFr k|lqmof k"/f ePkl5 dfq cfoft lgof{t ug{ lbg' kg]{df ;f] jdf]lhd
ePsf] gb]lvPsf]n] cj cfOGbf o;f] x'g glbgsf nflu To; ljefu;+u ;DalGwt
;Ldfl:yt sfof{nox?nfO{ cfjZos lgb]{zg lbO{ ljb]zaf6 /f]u leqgaf6 /f]s nufpg]
sfo{df ;xof]u ul/lbg x'g cg'/f]w ul/G5 egL kz' ;]jf ljefu, kz' Sjf/]G6fOg
zfvfsf] k=;+= )%&.%* r=g+= @!# ldlt @)%*.!.@& sf] kqaf6 n]vL cfPsf]n]
cfjZos sf/jfxLsf] nflu cfb]zfg';f/ cg'/f]w ul/G5 .
7.39 kz', kz'hGo / kz' pTkfbg ;fdu|Lsf] k}7f/Laf6 ;g]{ kz'/f]u lgoGq0f ug{
;xof]u ug]{ jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%*.%( r=g+= $($ ldlt @)%*.%.@!_
k|:t't ljifodf kz' :jf:Yo tyf kz' ;]jf P]g, @)%% / o;sf] lgodfjnL @)%^
k|efjsf/L ?kdf sfof{Gjog eO/x]sf] cj:yfdf kz' -ufO{, e}+;L, /fFuf, v;L, af]sf,
s'v'/f_ kz'hGo kbfy{ -b"w, b'Uwkbfy{, df;', df;'hGo kbfy{ / cGo kbfy{_ / kz'
pTkfbg ;fdu|L -kz'sf] tof/L bfgf, x•Lsf] w"nf] / cGo kbfy{_ sf] k}7f/Laf6 b]zdf
vt/gfs ;+qmfds kz' /f]ux? lelqg ;Sg] x'Fbf o:tf kbfy{x?sf] k}7f/LnfO{ pk/f]Qm P]g,
lgod jdf]lhd k|efjsf/L ?kn] lgoGq0f ug'{kg]{ ePsf]n] pQm kbfy{sf] k}7f/L ubf{ kz'
;]jf laefusf] l;kmfl/zlagf b]zleq lelqg glbg] Joj:yfsf] nflu ;xof]u ul/lbgx'g
egL kz' ;]jf laefusf] r=g+= $!( ldlt @)%*.%.!( sf] kqaf6 n]lvcfPsf] x'Fbf ;f]
cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w 5 .
7.40 cf]hf]g txnfO{ gi6 ug]{ kbfy{x? /f]Ssf /fVg]
-eG;f/ ljefusf] k=;+= )%*.%( r=g+= ^#$ ldlt @)%*.^.(_
+ txnfO{ gi6 ug]{ kbfy{x?sf] jflif{s vkt k}7f/L, kl/df0f / lj:yfkg b/, pkef]u /
k}7f/L ;DaGwL k|lqmof zt{x?, :k]l;lkms]zg kl/df0ffTds dfkb08 tyf lj:yfkg b/
;DalGwt hg;+Vof tyf jftfj/0f dGqfnoaf6 ldlt @)%&.^.(, @)%&.!!.* /
@)%&.!!.@@ df g]kfn /fhkqdf ;"rgfx? k|sfzg ePsf] txf+nfO{ ljlbt} 5 .
pk/f]Qm jdf]lhd ;"rgf k|sfzg eP kZrft klg g]Kffn clw/fHosf ljleGg
eG;f/ gfsfx?af6 pQm kbfy{x? lgjf{w?kdf k}7f/L e}/x]sf] b]lvg cfPsf]n] pQm
;"rgfx? ljk/Lt k}7f/L e} laleGg eG;f/ sfof{nox?df df}Hbft /x]sf] eP ;f] /
pNn]lvt ;"rgf ljk/Lt k}7f/L e} k|fKt x'g] To:tf kbfy{x? ;DalGwt eG;f/ sfof{nox?
tyf gfsfx?df /f]Ssf /fVg] Joj:yf ul/lbg x'g cg'/f]w ul/G5 egL clVtof/ b'?kof]u
cg';Gwfg cfof]usf] r=g+= !@ ldlt @)%*.^.! sf] kqaf6 n]lvcfPsf] / ;f]xL ;DaGwdf
cy{ dGqfno, /fh:j dxfzfvfsf] r=g+= #!@ ldlt @)%*.^.$ sf] kqaf6 ;d]t n]vL
-102_
cfPsf] x'Fbf To:tf kbfy{ /f]Ssf /fvL k}7f/L ug{ glbgx'g cfb]zfg';f/ cg'/f]w ul/G5 .
7.41 l;Pkml; / cf]l8P; cfoft ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%*.%( r=g+= @))# ldlt @)%*.*.!%_
pko'{Qm ljifosf ;DaGwdf pBf]u, jfl0fHo tyf cfk"lt{ dGqfnosf] r=g+= !(!)
ldlt @)%*.&.@$ / r=g+= !()) ldlt @)%*.&.@$ sf kqx? k|fKt eO{ Joxf]/f cjut
ePs} xf]nf .
cf]hg txnfO{ gi6 ug]{ kbfy{x?sf] cfoftdf Ohfht hf/L ul/g' kg]{ Joj:yf
cf]hg txnfO{ gi6 ug]{ kbfy{sf] pkef]u -lgoGq0f_ lgodfjnL @)%& n] u/] kZrft o;
ljefuaf6 xfn;Dd To:tf] Ohfht hf/L gePsf] Joxf]/f cg'/f]w 5 .
o; laefusf] Ohfht j]u/ To:tf kbfy{x? k}7f/L x'g gkfpg] cfjZos Joj:yf
ePs} xf]nf . cfufdL lbgx?df To:tf Joj:yfx? cem s8fO{ x'g cfb]zfg';f/ cg'/f]w
ub{5' egL jfl0fHo laefu, k|zf;g zfvfsf] r=g+= &*! ldlt @)%*.*.^ sf] kqaf6
n]vL cfPsf] x'Fbf ;f]xL jdf]lhd ug{x'g cfb]zfg';f/ cg'/f]w ul/G5 .
7.42 8«fO{ ;]n / Jof6«Lsf] g]kfn u'0f:t/ clgjfo{ ul/Psf] af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d]=cf+=(s kl/kq. )%(.^) r=g+= @#$ ldlt
@)%(.$.@*_
g]kfn ;/sf/n] @)%( ;fn ;fpg ^ ut]sf] g]kfn /fhkq v08 %@, ;+Vof !%
df ;"rgf k|sflzt u/L g]kfn u'0f:t/ -k|df0f lrGx_ P]g @)#& sf] bkmf !) sf] pkbkmf
-!_ / bkmf !! sf] pkbkmf -!_ jdf]lhd g]kfn /fHodf 8«fO{;]n / Jof6«L (Dry Cell and
Battery) pTkfbg tyf laqmL lat/0f ubf{ / g]kfn /fHodf cfoft ubf{ g]kfn u'0f:t/
g]u'0f @*)–@)$( clgjfo{ ?kdf ckgfpg' kg]{ u/L tf]s]sf]n] To; laefu cGt/utsf
eG;f/ sfof{nox?nfO{ o;af/] hfgsf/L u/fO{ ;f]xL jdf]lhd ug{ u/fpg' x'g cfjZos
lgb]{zgsf nflu cfb]zfg';f/ cg'/f]w ub{5' egL g]kfn u'0f:t/ tyf gfktf}n laefusf]
k=;+= lg=zf= !@.)%(.^) r=g+= !@# ldlt @)%(.$.@# sf] kqåf/f n]vL cfPsf]n] ;f]xL
cg';f/ ug{ /fhkqsf] 5f+ofslk ;d]t o;};fy ;+nUg u/L k7fO{Psf] Joxf]/f cfb]zfg';f/
cg'/f]w ub{5' .
7.43 KnfG6 Sjf/]G6fOg af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}= !-v_.)%(.^).kl/kq r=g+= %(* ldlt
@)%(.^.!_
pk/f]Qm ljifodf la?jf ;+/If0f P]g / lgodfjnLsf] Joj:yf u/] cg';f/ la?jf jf
la?jf pTkfbg Ps b]zaf6 csf]{ b]zdf k}7f/L lgsf;L ubf{ KnfG6 Sjf/]G6fOg k/LIf0f
u/fO qmdz k}7f/L Ohfht kq / la?jf :jf:ytfsf] k|df0fkq lng' kg]{ x'G5 .
la?jf ;+/If0f lgodfjnL @)#! n] Joj:yf u/] jdf]lhd k}7f/L Ohfht kq / lgsf;L
la?jf :j:ytf k|df0fkq gePsf JolQm ;+:yf jf lgsfon] KnfG6 Sjf/]G6fOg k|lqmof
cGt/ut kg]{ ;Defljt la?jf tyf la?jf pTkfbsx?sf] k}7f/L lgsf;L ug{ gkfOg] tYo
:ki6 5 .
WTO sf] Agreement df klg KnfG6 Sjf/]G6fOgnfO{ Ps cfjZos c+u dfg]sfn]
o;sf] ;b:otfsf] nflu ;d]t KnfG6 Sjf/]G6fOg ;]jfnfO{ :t/Lo agfpg' cfjZos 5 .
-103_
o; kl/k|]Ifdf g]kfn ef/tsf ;Ldfx? sfs/le§f, la/f6gu/, hn]Zj/, aL/uGh, e}/xjf,
g]kfnuGh tyf lq=lj=:yndf KnfG6 Sjf/]G6Lg r]skf]i6x? ljBdfg /x]sf 5g\ / xfnsf]
pQm r]skf]i6x?sf] hgzlQm / cfoft lgof{t sfo{sf] k|s[lt cg';f/ ;d]t klg eG;f/
sfof{nosf] s'g} klg ;xof]u lagf KnfG6 Sjf/]G6fOg r]skf]i6x?n] cfˆgf] lg/LIf0f
k|lqmof ;/ntfk"j{s ;DkGg ug{ g;Sg] x'Fbf eG;f/ sfof{nox?sf] cfjZos ;xof]usf]
ck]Iff ul/Psf] 5 . ctM o; ;DaGwdf eG;f/ sfof{nox?nfO{ eG;f/ lg/LIf0fsf] qmddf
la?jfhGo j:t'x?sf] xsdf KnfG6 Sjf/]G6fOg r]skf]i6x?sf] cfjZos k|lqmof k"/f ug{
;xof]u ul/lbgx'g ;a} eG;f/ sfo{nox?df lgb]{zg x'g cg'/f]w ub{5' egL s[lif
laefusf] r=g+= @!# ldlt @)%(.%.@) sf] kqaf6 n]lvcfPsf] x'Fbf n]lvcfP cg';f/
;xof]u ul/lbg tfxfF hfgsf/L lbg] egL ldlt @)%(.%.#! sf] lg0f{ofg';f/ cg'/f]w 5 .
7.44 CFC Substitue Uof;sf] l;kmfl/; af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}+= !-v_.)%(.^).kl/kq r=g+= **% ldlt
@)%(.&.!%_
pk/f]Qm ljifodf cf]hf]g txnfO{ gfz ug]{ kbfy{ ;DaGwL g]kfn /fhkqdf ldlt
@)%& c;f]h ( ut] k|sflzt æcf]hf]g txnfO{ gi6 ug]{ kbfy{x?sf] aflif{s vkt, k}7f/L
kl/df0f tyf la:yfkg b/ ;DaGwL ;"rgf adf]lhd cf]hf]g txnfO{ gi6 ug]{ kbfy{x?sf]
k}7f/L o; dGqfnosf] l;kmfl/;df g]kfn ;/sf/sf] ;DalGwt lgsfoåf/f hf/L ul/Psf]
cfoft Ohfht kqsf] cfwf/df dfq ug{ ;lsg] Joj:yf ul/Psf] 5 . o;} u/L cf]hf]g
txnfO{ gi6 gug]{ kbfy{x? cfoftsf] l;nl;nfdf laleGg kmd{÷JolQmx?n] o;
dGqfnodf k]z u/]sf] lgj]bgdf ;DalGwt eG;f/ sfof{nox?n] jftfj/0f dGqfnosf]
l;kmfl/; lagf To:tf kbfy{x? cfoft ug{ glbPsf] egL l;kmfl/; ul/lbgsf] nflu o;
dGqfnodf lgj]bg lbPsf 5g\ . o;} kl/k|]Ifdf SARITA ENTERPRISES n] AMMONIA
(NH3) Uof; cfoftsf] nflu l;kmfl/; kfpg lgj]bg k]z u/]sf]df g]kfn ;/sf/ -lg=
;lrj:t/_ sf] ldlt @)%(.&.!# sf] lg0f{ofg';f/ AMMONIA GAS sf] cf]hf]g txnfO{
gi6 ug]{ Ifdtf z"Go ePsf]n] AMMONIA GAS cfoftsf] nflu cf]hf]g txnfO{ gi6 ug]{
kbfy{ ;DaGwL ;"rgfn] k|ltjlGwt gu/]sf] hfgsf/L eG;f/ laefunfO{ lbg lg0f{o
ePsf]n] hfgsf/Lsf] nflu lgb]{zfg';f/ cg'/f]w 5 egL hg ;+Vof tyf jftfj/0f
dGqfnosf] r=g+= $^& ldlt @)%(.&.!$ sf] kq k|fKt eO{ k]z x'Fbf pk/f]Qm n]vL cfP
jdf]lhdsf] Joxf]/f hfgsf/Lsf] nflu ldlt @)%(.&.!% sf] lg0f{ofg';f/ cg'/f]w 5 .
7.45 Psychotropic Substances cf}ifwLx? u}/ sfg'gL lsl;daf6 lelq/x]sf]
;DaGwdf
-eG;f/ ljefu lg/LIf0f zfvfsf] k=;+= .@)%(.^) r=g+= @$(_
pk/f]Qm ljifodf cf}ifwLhGo cf}ifwLsf] b'?kof]u / cj}w pkof]usf] ;DaGwdf

ldlt @)%(.(.@( df a;]sf] j}7sn] u/]sf] lg0f{o æcf}ifwLhGo k|of]udf pkof]u x'g]
Psychotropic Substances vf; u/L TD h]zLs h:tf cf}ifwLx? lgoldt 9+uaf6 ge}
u}/ sfg'gL lsl;daf6 lelq/x]sf] ;Gbe{df o;nfO{ lgoGq0f ug{sf nflu lhNnfdf k|d'v
lhNnf clwsf/Lsf] ;+of]hsTjdf hg:jf:Yo, cf}ifwL Joj:yf laefu, eG;f/ / k|x/L
;d]tsf] Pp6f Squad agfpg] / pQm Squad n] t'?Gt sfd z'? ug]{Æ egL nfu"
cf}ifwL lgoGq0f tyf b}lj k|sf]k Joj:yfkg ljefusf] ldlt @)%(.(.#) sf] kqaf6
n]lvcfPsf] x'gfn] hfgsf/Lsf] nflu cfb]zfg';f/ cg'/f]w 5 .
-104_
7.46 ;"tL{hGo j:t' / dlb/f tyf dlb/f pTkfbgdf k|of]u x'g] kbfy{sf] cGtMz'Ns
Ohfht jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=kl/kq @)%(.^) r=+g+= @&^_
;'tL{hGo j:t' / dlb/f tyf dlb/f pTkfbgdf k|of]u x'g] kbfy{ -h:tf] l:k|6,
df]nf;];, u'8, ;Vv/ cflb_ afx]s cGo cGtMz'Ns nfUg] kbfy{sf] cfoft ubf{ jf To:tf]
j:t' pTkfbg ug]{ pBf]un] pTkfbgsf] cj:yfdf afx]s ljqmL ljt/0fsf] cj:yfdf
Ohfht lng' gkg]{ egL ldlt @)%(.$.!& df lg0f{o ePsf]n] lg0f{o cg';f/ ug'{ u/fpg'
x'g cg'/f]w 5 egL cfGtl/s /fh:j ljefusf] k=;+= @)%(.^) r=g+= %@ ldlt
@)%(.$.@@ sf] kqaf6 n]lvcfPsf] x'Fbf ;f]xL cg';f/ ug{x'g ldlt @)%(.$.@( sf]
7.47 ljb]zL rnlrqsf] ljj/0f k7fpg] jf/]
-eG;f/ ljefu lg/LIf0f zfvfsf] k=;+= !.@)%(.^) r=g+= #$$_
ef/taf6 g]kfndf k}7f/L x'g] u/]sf] ef/tLo lkmNdx? ljt/sn] # j6f b]lv %
j6f;Dd lk|G6 Nofpg] / Ps lk|G6sf] dfq eG;f/ a'emfpg] u/]sf] / o:tf] cj:yfdf
/fh:j r'xfj6 x'g] ePsf]n] ljb]zL rnlrqsf] cj}w k}7f/Ldf lgoGq0fsf nflu
sfof{noaf6 cfoft} lkR5] b]xfo jdf]lhdsf ljj/0f o; ljefudf pknJw u/fO{ lbg' x'g
egL /f=c=lj= sf] ldlt@)%(.(.@# sf] kqaf6 n]lvcfPsf] x'gfn] lgDgg';f/sf] ljj/0f
pQm ljefudf k7fO{ o; ljefunfO{ klg hfgsf/L lbg' x'g cg'/f]w 5 .
!= k}7f/Lstf{÷ljt/ssf] gfd M–
@= k}7f/L ldlt M–
#= k|1fkg btf{ g+= M–
$= rnlrqsf] gfd M–
%= c:yfoL k}7f/L cjlw M–
^= k}7f/L lk|G6 ;+Vof M–
&= /fh:j ljj/0f M eG;f/ dx;'n÷d"=c=s=÷cGo÷hDdf
7.48 lgb]{zg sfof{Gjog af/]
-eG;f/ ljefulg/LIf0f zfvfsf] k=;+=@)%(÷^) r=g+= #(!_
pk/f]Qm ljifodf cf}ifwL Joj:yf ljefu lg/LIf0f zfvfsf] r=g+= #*)) ldlt
@)^)÷@÷!# sf] k|fKt kqsf] 5fofFslk Ps o;};fy ;+nUg 5 . ;Dk"0f{ Aoxf]/f pQm
kqaf6 g} cjut e} cfjZos sf/jfxL ug{ u/fpgx'g cfb]zfg';f/ cg'/f]w 5 .
;+nUg
ef/tsf] Jackson Laboratories Ltd af6 pTkflbt Microfen 400 tab B.No. 7516,
Mfg. Date July 2002 ePsf] cf}ifwL :t/o'Qm gePsf]n] lkmtf{ lng lgb]{zg lbOPsf]
Joxf]/f txf+ cjut} 5 . o;}aLr ;f]xL sDkgLaf6 pTkflbt Aofr g+= 7119 Mfg. Date
Apr 2002 sf] Prizem 0.25 mg sf] 6\ofan]6 k/LIf0f u/fpFbf tf]lsPsf] kl/df0fsf]
)=))$ k|ltzt dfq ;lqmotTj Alprazolam ePsf] kfOPsf]n] b]xfo adf]lhd ug]{
lg0f{o ePsf]n] ;f]sf] sfof{Gjog ug{ ;"lrt ul/G5 .
-105_
!= :t/o'Qm gePsf] Batch No 7119, Mfg. Date Apr 2002 ePsf] Prizem 0.25mg
6\ofAn]6 cf}ifwL P]g @)#% sf] bkmf !$ sf] pkbkmf -@_ adf]lhd tTsfn
ahf/af6 lkmtf{ ug]{ .
@= :t/o'Qm ePsf] gkfOPsf] Prizem 0.25 6\ofAn]6 / Microfen-400 6\ofAn]6
k}7f/L ug{ ljefuaf6 To; k;nn] k|fKt u/]sf] btf{ k|df0fkq / k}7f/L
l;kmfl/;kq cf}ifwL P]g sf] bkmf @) sf] pk bkmf -$_ adf]lhd /2 ug]{ .
#= Jackson Laboratories Ltd af6 pTkflbt s'g} klg cf}ifwL k}7f/L ug'{cl3 k}7f/L
x'g] Jofrsf cf}ifwL o; ljefu dfk{mt k/LIf0f u/fO{ ;f] cg';f/ :t/o'Qm
ePdf dfq k}7f/L ug{ kfpg] .
7.49 Perry 20 Cap / Entazole Tab cf}ifwLx? /f]Ssf ug{] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=kmf= @)%(.^) r=g+= !%)#_
k|:t't ;DaGwdf Endolabs Inmited Indiaaf6 pTkflbt Perry 20 Cap /

Entazole Tab sf] o; laefuaf6 lbOPsf] k}7f/L l;kmfl/z kq ldlt @)%(.!).& sf]
lg0f{on] /2 ul/Psfn] ;f] cf}ifwLx? /f]Ssf ul/lbg'x'g tyf ;f] sDkgLaf6 pTkflbt cGo
cf}ifwLsf] xsdf eG;f/df k'u]kl5 o; laefudf k|ltlglw dfkm{t gd"gf ;+sng u/L
k/LIf0f ul/g] / o;/L k/LIf0f ubf{ :t/o'Qm b]lvPdf dfq k}7f/L ug{ kfpg] u/L lg0f{o
ePsf]n] ;f] cg';f/ eG;f/ ljGb'x?df kl/kq ul/lbg' x'g ldlt @)%(.!).& sf]
lg0f{og';f/ cg'/f]w ul/G5 egL cf}ifwL Joj:yf laefusf] r=g+= @^($ ldlt @)%(.!).*
sf] kqåf/f n]vL cfPsf] x'Fbf n]vL cfP jdf]lhd x'g cg'/f]w 5 .
7.50 k+IfL tyf k+IfLhGo j:t'sf] k}7f/Ldf k|ltjGw ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;= kl/kq !^÷)^#.^$ r=g++ ^)% ldlt @)^#.&.!%_
k|:t't ljifodf kz' ;]jf ljefusf] k=;+=)^#.^$ r=g++ @%$ ldlt @)^#.&.# sf]
kqsf] 5fofFskL o;};fy ;+nUg /fvL sfof{Gjogsf] nflu ldlt @)^#.&.!# sf]
lg0f{ofg';f/ cg'/f]w ub{5' .
pk/f]Qm ljifodf To; ljefusf] k=;+=d=cf}=k'm=!-v_ )^#.^$ r=g++ %!# ldlt
@)^#.^.@& sf] >L s[ifL tyf ;xsf/L dGqfnonfO n]lvPsf] kqsf] ;Gbe{df
lgDgfg';f/sf] Joj:yf ePsf] Joxf]/f cjut u/fp+b} ;f]sf] cfjZos sfof{Gjog ug]{
Joj:yfsf] nflu ;xof]u u/L lbg' x'g xflb{s cg'/f]w ub{5' .
ljZjdf km}ln+b} uPsf] jN8 ˆn" /f]usf] d'n'sleq x'g] ;+efljt k|j]zdf /f]s nufpg]
l;nl;nfdf g]kfn ;/sf/n] /f]u b]vf k/]sf d'n'sx?jf6 k+IfL tyf k+IfLhGo
kbfy{x?sf] k}7f/Ldf nufPsf] k|ltjGwnfO{ ;s[otf;fy sfof{Gjhog ug{ ToxfFjf6
ul/Psf] k|;+zgLo ;xof]usf] sb/ ub}{ eljiodf klg o:t} ;xof]usf] ck]Iff ul/Psf]
5.
j8{ ˆn" /f]u ljZje/L km}ln+b} u/]sf] / h'g;'s} b]z hltj]nf klg ;+qmldt x'g ;Sg]
hf]lvd /x]sf] 5 . To;}u/L of] /f]u b]vf k/]sf b]zx?dWo] sltkon] ljZj kz'
:jf:Yo ;+u7g (OIE) sf] sf]8 (Terrestial Animal Health Code) sf] bkmf
-106_
2.7.12.4 sf] k|s[of k"/.f u/L /f]ud'Qm ePsf] cj:yfsf] k'gk|fKtL ug{ ;Sg] Joj:yf
klg /x]sf] 5 . t;y{ s'g} d'n'sdf j8{ ˆn" /f]u b]vf k/]sf 5 jf 5}g eg]/ hfGgsf]
nflu www.oie.int gfds ljZjs} cflwsfl/s j]j;fO6 dfk{mt ;fKtflsx ?kdf
k|sflzt x'g] ;"rgf cjnf]sg u/L hfgsf/L xfl;n ug'{ ;fGble{s x'g hfG5 .
l5d]sL ldq/fi6« ef/n] klg o;} u/L j8{ ˆn" /f]ud'Qm ePsf] cj:yfsf] k'gk|f{KtL
u/]sfn] o;cl3 nufOPsf] k|ltjGw g]kfn ;/sf/n] @)^#.^.* ut]sf] /fhkqdf
;"rgf k|sflzt u/L k|ltjGw km's'jf u/]sf] 5 .
j8{ ˆn" /f]u b]vf k/L ljZj kz' :jf:Yo ;+u7gsf] sf]8df pNn]lvt k|s[of k"/f u/L
/f]ud'Qm ePsf] b]zx?af6 k+IfL tyf k+IfLhGo kbfy{ k}7f/L ubf{ ;f] /f]u gePsf]
cflwsfl/s k|df0fkq (International Veterinary Certificate) ;+nUg x'g' clgjfo{
Joj:yf ul/Psf] 5 .
j8{ ˆn" /f]ud'Qm ePsf b]zx?jf6 k}7f/L ul/g] k+IfL tyf k+IfLhGo kbfy{sf] u'0f:t/
tf]lsPsf] dfkb08 cg';f/sf] x'g'kg]{5 .
ljb]zjf6 k}7f/L ul/g] k+IfL tyf k+IfLhGo kbfy{nfO{ kz' :jf:Yo tyf kz' ;]jf P]g,
@)%% cg';f/ kz' Sof/]G6fOg k|s[of k"/f u/]kl5 dfq b]zleq k}7f/L ug{ kfpg] k"j{
Joj:yf oyfjt sfod /flvPsf] 5 .
vfgsf] nflu ljb]zjf6 k}7f/L ul/g] c08fsf] u'0f:t/sf] dfkb08 lgDgfg';f/ sfod
ul/Psf] 5M
¾ c08fsf] >f]t v'n]sf] x'g'kg]{5 .
¾ c08f OGkm6f{On x'g'kg]{5 .
¾ c08f pTkfbg ug]{ dfp s'v'/f ;fNdf]g]Nnf /f]ud'Qm ePsf] k|df0fkq ;dfj]z
ePsf] x'g'kg]{5 .
¾ c08f u|]l8Ë ul/Psf] x'g'kg]{5 .
¾ c08f ;kmf, gk'm6]sf] / s8f vf]n ePsf] x'g'kg]{5 .
¾ c08fdf df;' / /utsf] yf]kf tyf ;'nL g6fFl;Psf] x'g'kg]{5 .
¾ c08fleqsf] ;]tf] / kx]+nf] efu glju|]sf] x'g'kg]{]5 .
¾ c08f cˆnf 6lS;gd'Qm x'g'kg]{5 cyf{t\ @% lk=lk=lj=eGbf a9L x'g' x'Fb}g .
7.51 cfof]usf] j}7ssf] lg0f{o sfof{Gjog ug]{ ;DjGwdf
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg=!%÷)^#.^$ r=g++=!*! ldlt @)^#÷*÷@$_
pk/f]Qm ljifodf cy{ dGqfno, sd{rf/L k|zf;g dxfzfvfsf] k=;+= s=k|= &.)^@.^#
r=g++ !&$) ldlt @)^#.*.@! sf] kqjf6 clVtof/ b'?kof]u cg';Gwfg cfof]ujf6 ldlt
@)^#.!.@$ df o'=P08 jL= 6]«8;{sf] k|f]= >LdtL ;/nf vqLsf] 3/ vfgtnf;L ubf{
j/fdb ePsf @)) yfg df]jfOn ;]6sf ;DjGwdf / lqe'jg ljdfg:yn eG;f/
sfof{nodf k|1fkgkqdf ;fdfgsf] k"0f{ ljj/0f pNn]v ug{ kg]{df gul/Psf] k|1fkgkq
;d]t hf/L x'g] u/]sf] ljifodf cfof]ujf6 cg';Gwfg x'Fbf, cfoft k|1fkgkqdf df]jfOn
-107_
;]6x?sf] j|f08, df]8]n gDj/, cflb h:tf ;Dk"0f{ ljj/0fx? pNn]v gubf{ ;+sng x'g]
/fh:jdf ;d]t gf]S;fg kg]{ ePsf]n] cfoft x'g] df]jfOn ;]6x?sf] lj:t[t ljj/0f
cfoft k|1fkgkqdf pNn]v ug]{ Joj:yf # dlxgfleq u/L cfof]unfO{ hfgsf/L u/fpg
clVtof/ b'?kof]u cg';Gwfg cfof]u P]g, @)$* sf] bkmf @* jdf]lhd ;lrjHo", cy{
dGqfnonfO{ n]vL k7fpg] egL cfof]usf] j}7sjf6 ldlt @)^#.&.!( df lg0f{o ePsf]
x'Fbf ;f] cg';f/ lg0f{ofg';f/ cg'/f]w 5 egL clVtof/ b'?kof]u cg';gwfg cfof]usf]
k=;== @)^#.^$ -d=@.cg'=) r=g++=$!@ ldlt @)^#.&.@! sf] kqjf6 n]vL cfPsf] x'Fbf ;f]
cg';f/ sfof{Gjogsf] nflu cg'/f]w ub{5' egL n]vL cfPsf] ;Gbe{df ;a} eG;f/
sfof{nox?nfO{ hfgsf/L u/fpg] egL ldlt @)^#.*.@$ df cfb]z ePsf] x'Fbf
cfb]zfg';f/ ug{ u/fpg x'g c'g/f]w ul/G5 .
7.52 j:t' cfoftdf /f]s nufpg] ;DjGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++= !%(% ldlt
@)^#÷!@÷@@_
pko'{Qm ljifodf :jl:ts k|m]ug]G; sf7df8f}+n] pBf]u ljefujf6 kfg d;nfdf

k|of]u ug{ /hgLuGwf 6]«8dfs{ btf{ u/fO{ ;f] 6]«8dfs{ k|of]u u/L kfg d;nf ljqmL
ljt/0f ub}{ cfPsf]df ef/tsf] wd{kfn ;Tokfn ln=n] /hgLuGwf gfds} 6]«8dfs{ k|of]u
u/L /hgLuGwf kfg d;nf pTkfbg u/]sf] tyf /hgLuGwf / /hgLuGwfs} Kofs]6df
t'n;L hbf{ hf]l8Psf] 8andhf kfg d;nf g]kfndf ljqmL ljt/0f e}/x]sf] x'gfn] pQm
j:t'x?s]f g]kfndf cfoft /f]sL kfpg :jl:ts km]|ug]G; sf7df8f}+n] k|rngdf NofPsf]
6]«8dfs{ / gSsn ePsf] 6«8dfs{sf] gd"gf ;d]t ;+nUg /fvL lbPsf] lgj]bg
pk/sf/jfxL x'Fbf :jl:ts k|m]ug]G;n] k|rngdf NofPsf] /hgLuGwf 6]«8dfs{;+u ldNg]
6]«8dfs{ k|of]u u/L wd{kfn ;Tokfn ln= ef/tn] u/]sf] pTkfbgsf] cfoftdf /f]s
nufpg eG;f/ ljefudf cg'/f]w ug]{ u/L ldlt @)^#.!!.@! df lg0f{o ePsf] x'Fbf ;f]
Joxf]/f cfjZos sf/jfxLsf] nflu cg'/f]w 5 egL pBf]u ljefusf] r=g++ @&@! ldlt
@)^#.!!.@$ sf] kqjf6 n]vL cfPsf]df Joxf]/f k]z x'Fbf ;a} eG;f/ sfof{nonfO{
hfgsf/L u/fpg] ldlt @)^#.!@.@! sf] lg0f{ofg';f/ cg'/f]w 5 .
7.53 lg0f{osf] sfof{Gjog ;DaGwdf
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^#.^$ lg=-!%_ r=g++=#%% ldlt @)^$÷!÷^_
pk/f]Qm ljifodf ag tyf e"–;+/If0f dGqfnosf >Ldfg\ ;lrjHo"sf] cWoIftfdf

ldlt @)^#.!@.@& df a;]sf] j}7såf/f ePsf] lg0f{o g+= ! adf]lhd eljiodf xjfO{ dfu{
nufot hn, :yn, h'g;'s} dfu{ eP/ klg g]kfn lelqg] r/f, /QmrGbg nufot CITES
cg';"rLdf k/]sf jGohGt' tyf jg:kltx?sf] xsdf eG;f/ sfof{no jf To:tf j:t'
klqmg] hf] ;a}n] ;DjlGwt jg, jGohGt', Sjf/]G6fOg sfof{no nufot ;'/Iff lgsfo Pj+
CITES Inplementing Bodies x?nfO{ ;Dks{ u/L cfjZos cg';Gwfg kl/If0f kZrft
lgodfg';f/ ug]{ u/fpg] egL lg0f{o ePsf] x'Fbf ;f] lg0f{osf] sfof{Gjog ug'{ u/fpg' x'g
cfb]zfg';f/ cg'/f]w 5 . lg0f{osf] 5fofFk|lt o;} kq;fy ;+nUg 5 .
-108_
7.54 rf]/L k}7f/L Pj+ rf]/L lgsf;L lgoGq0fdf lgu/fgL a9fpg] af/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg=!%÷)^#.^$ r=g++=#%^ ldlt @)^$÷!÷(_
pk/f]Qm ljifodf cy{ dGqLHo"sf] ;d'kl:yltdf >Ldfg\ cy{ ;lrjHo", >Ldfg\ cy{
;lrjHo" -/fh:j_, >Ldfg\ ;lrjHo", u[x dGqfno cGtu{tsf ;'/Iff lgsfo / cy{
dGqfno cGtu{tsf lgsfox?sf] k|d'vx?sf] ;xeflutfdf /fh:j ;+sngsf] cj:yf /
rf]/L lgsf;L k}7f/L lgoGq0f ;DjGwdf ePsf] 5nkmnsf] Joxf]/f k]z x'Fbf b]xfo
adf]lhdsf] lg0f{o cfjZos sfof{y{ Pj+ hfgsf/Lsf] nflu -df= dGqL:t/_ ldlt
@)^#.!@.@* sf] lg0f{ofg';f/ cg'/f]w ub{5' egL cy{ dGqfno, /fh:j dxfzfvfsf] k=;+=
ljljw &.)^3.^$ r=g++ !!^$ ldlt @)^#.!@.@* sf] kqjf6 n]vLcfPsf] 5 .
1. cj}w lgsf;L k}7f/L lgoGq0f ug{ vl6Psf ;'/Iff lgsfon] eG;f/ sfof{nojf6
hfFrkf; ePsf] jfx]ssf dfnj:t' ljz]iftM l;d]06, lrgL, sk8fdf lgu/fgL a9fO
rf]/L k}7f/Lsf dfnj:t' kqmfp ug]{ . o;/L kqmfp k/]sf dfnj:t' l56f] glhssf]
eG;f/ sfof{no jf /fh:j cg';Gwfg OsfOdf j'emfpg] .
2. /QmrGbgsf] cj}w lgsf;L k}7f/L lgoGq0f ug{ ;z:q k|x/L jn / hgkb k|x/Ln]
tTsfn} k|efjsf/L 9+un] lgu/fgL a9fO /Qm rGbg ;+ro ul/Psf] jf cf];f/ k;f/
u/]sf] kfOPdf sJhfdf lnO jg tyf e"–;+/If0f dGqfnodf j'emfpg] .
3. xfn lqmoflzn /fh:j Pj+ eG;f/sf] sfo{kl/rfng s]Gb|Lo ;dGjo ;ldltsf] j}7s
>Ldfg\ ;lrj -/fh:j_ sf] ;+of]hgsTjdf sDtLdf !% lbgdf Ps k6s lgoldt
j:g] .
4. lhNnf:t/df k|efjsf/L cg'udg Pj+ ;dGjo /fVg k|d'v lhNnf clwsf/Lsf]
;+of]hsTjdf lhNnf eG;f/ sfof{nosf k|d'v, /fh:j cg';Gwfg OsfOsf k|d'v /
/fh:j Pj+ eG;f/ 6f]nL k|d'v ;lDdlnt Ps rf]/L lgsf;L k}7f/L lgoGq0f ;dGjo
;ldlt u7g u/L lgoldt j}7s ug]{ k|jGw eG;f/ ljefun] ldnfpg] .
5. eG;f/ ljefu / ;z:q k|x/L jn k|wfg sfof{non] eG;f/ sfof{no / /fh:j Pj+
eG;f/ u:tLnfO{ k|efjsf/L jgfpg cfjZos kg]{ ;fdfu|Lsf] cf+sng u/L s]Gb|Lo
;dGjo ;ldltdf k]z ug]{ .
6. ;'/Iff lgsfon] :jb]zL pTkfbg ljz]iftM vfBfGg, s'v'/fsf] df;' / nQf sk8f vl/b
ubf{ :jb]zL pBf]unfO{ k|>o x'g] u/L vl/b ug{ jh]6 jStJosf] gLlt / cfly{s
k|zf;g ;DjGwL lgodfjnL, @)%^ df ul/Psf] Joj:yf s8fOsf ;fy nfu" ug{
Wofgfsif{0f u/fpg] .
pk/f]Qm lg0f{ox? dWo] l;=g+=$ jdf]lhdsf] rf]/L lgsf;L k}7f/L lgoGq0f ;dGjo
;ldlt u7g u/L lgoldt ?kdf j}{7s u/L rf]/L k}7f/L lgoGq0f sfo{nfO{ k|efjsf/L
?kdf lgoGq0f ug]{ sfo{df ;DjlGwt lgsfo;+u ;dGjo u/L sfo{ ug'{ x'g / j'+bf g+= %
sf] xsdf /fh:j Pj+ eG;f/ u:tLnfO{ cfjZos kg]{ ;fdfu|Lsf] jflif{s cf+sng tof/
u/L !% lbgleq o; zfvfdf cfO k'Ug] u/L k7fpg] x'g ;d]t cfb]zfg';f/ cg'/f]w
ul/G5 .
-109_
7.55 /Qm rGbgsf] cj}w sf/f]jf/sf] ;DjGwdf

-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg=!%÷)^#.^$ r=g++=#&( ldlt @)^$÷!÷@^_
/Qm rGbgsf] cj}w sf/f]jf/sf] ;DjGwdf ldlt @)^#.!@.^ ut] ePsf] j}7ssf]
lg0f{ox? cy{ dGqfnosf] ldlt @)^#.!@.( ut]sf] kqjf6 cfjZos sf/jfxLsf] nflu
o; ljefusf] ldlt @)^#.!@.@! sf] kqjf6 n]vLk7fO{ ;lsPsf]n] ;f] cg';f/ sfo{x?
ePs} xf]nfg\ . o;} ;Gbe{df cy{ dGqfno /fh:j dxfzfvfsf] k=;+= ljljw & r=g+=
!@$( ldlt @)^$.!.!# sf] kqjf6 /QmrGbgsf] cj}w Jofkf/ lgodg tyf lgoGq0f
;DjGwdf k=;+= # jg(%.)^#.^$ r=g++ &)! ldlt @)^$.!.^ df clVtof/ b'?kof]u
cg';Gwfg cfof]u, 6+ufnjf6 o; dGqfnonfO{ ;d]t n]vLcfPsf] kqsf] 5fofFskL
cfjZos sfof{y{ o;};fy k7fOPsf] Joxf]/f cfb]zfg';f/ cg'/f]w ub{5' egL n]vL cfPsf]
x'Fbf ;DdfgLo cfof]ujf6 b'n{e jGohGt' / jg:ktlsf] cGt/f{li6«o dxf;GwL (CITIES)
sf] cg';"rL @ df ;dfj]z ePsf /Qm rGbg ;d]tsf b'n{e jGohGt' tyf jg:kltsf]
cfoft lgof{t ;DjGwdf b]xfoadf]lhd lgb]{zg eO cfPsf] x'Fbf lgb]{zfg';f/ ug'{ u/fpg'
x'g / tL lg0f{ox? sfof{Gjog ePsf] hfgsf/L cljnDj o; ljefudf k7fpg'[ x'g ;d]t
hfgsf/L u/fOG5 .
1. g]kfn ;d]t kIf /x]sf] b'n{e jGohGt' / jg:kltsf] cGt/f{li6«o dxf;GwL
Convention on International Trade Endangered Species of Wild
Fauna and Flora (CITEES) sf] cg';'rL @ df ;dfj]z ePsf] /Qm rGbg
(Red Sanders) ;d]tsf] k|hflt lgsf;L ug]{ /fi6«sf] Joj:yfkg lgsfojf6
To:tf k|hfltsf] lgsf;Ljf6 To:tf k|hfltsf] cl:tTjdf vt/f 5}g eGg] s'/fnfO{
;'lglZrt ub}{ dxf;GwLsf] k|fjwfg jdf]lhd lgsf;L Ohfhtkq hf/L ePsf]
cj:yfdf dfq dxf;GwLsf] cg';'rL @ jdf]lhdsf] k|hflt g]kfndf leq k|j]z
u/fpg] .
lgb]{zg g+= ! jdf]lhd lgsf;L ePsf] k|hflt t];|f] d'n'sdf k'gM lgsf;L ug'{kg]{ ePDf
g]kfnsf] tk{mjf6 tf]lsPsf] Joj:yfkg lgsfon] klg dxf;GwLsf] k|fjwfg jdf]lhd
lgsf;Lkq hf/L u/]sf] cj:yfdf dfq To:tf] k|hflt t];|f] d'n'sdf k'gM lgsf;L ug{
lbg] .
7.56 /fli6«o ;'/Iff kl/ifb\sf] lgb]{zg jf/]
-cy{ dGqfno, /fh:j dxfzfvfsf] k=;+= )^#.^$ r=g++=!$@( ldlt @)^$÷@÷@!_
pk/f]Qm ljifodf /Iff dGqfnosf] r=g+= d"=r=g+= $)&#.)^#.^$ ldlt

@)^%$.@.!% sf] kq;fy k|fKt /fli6«o ;'/Iff kl/ifb\sf] ;lrjfnosf] ldlt @)^$.@.!
b]lv @)^$.@.& ;Ddsf] /fli6«o ultljlwsf] 5fofFskL cfjZos sf/jfxL Pj= hfgsf/Lsf]
nflu o;} kq;fy ;+nUg u/L k7fOPsf] Joxf]/f cfb]zfg';f/ cg'/f]w 5 .
ef/tLo /fli6«o /fhdfu{ lgdf{0fdf sRrf kbfy{sf] cj}w lgsf;L
1. g]kfn / ef/t b'O{ 3lgi6 l5d]sL b]z x'g\ .oL b'O b]zsf l;df If]qsf] dflg;sf]
/f]huf/sf] d'Vo >f]t g} Jofkf/ /x]sf] 5 . v'nf l;dfgfsf] sf/0f cfk;df ;dGjo
-110_
u/L w]/} ;fdfgx? cj]w tl/sfn] lgsf;L k}7f/L x'G5 . o;jf6 ;/sf/nfO{ k|ToIf
3f6f ePtfklg JolQmut ?kn] jf ck|ToIf ?kn] JolQm ljz]if jf ;d'x?nfO{ kmfObf
x'g] ub{5 .
2. ef/t Ps ljzfnd'n's ePsf] / ef/tjf6 g]kfndf tof/L ;fdfg cfoft x'g] x'Fbf
g]kfnnfO{ h:tf] 3f6f gknf{ < t/ g]kfn ;fgf] /fi6« tyf v'Nnf l;dfgfsf] sf/0fn]
sRrf kbfy{ ef/tdf lgsf;L x'g] ub{5 . h'g ;:tf] d"Nodf lgsf;Lx'G5 . To;df
klg cj}w ?kn] lgsf;L w]/} l56f] / ;:tf] d"Nodf x'g] ugf{n] b]znfO{ o;n]
lb3{sflng k|efj kf/]sf] 5 .
3. ef/tn] xfn;fn} ef/tLo /fli6«o /fhdfu{ h'g ef/tsf] gofF lbNnL b]lv uxf6L;Dd
!!^) ls=ld= lgdf{0f ug{ nfu]sf] 5 . h:sf] nflu cfjZos kg]{ lgdf{0f ;fdu|L
cfk"lt{ ug]{ 7]Ssf lj=P;=;L=P08 h]e g]kfn k|f=ln= nfxfgn] kfPsf] 5 . o;
sDkgLsf @% 7'nf l6«k/n] g]kfnjf6 lgdf{0f ;fdu|L 9'jfgL ul//x]sf 5g\ .
lgdf{0f ;fdu|L
4. pQm /fhdfu{sf] lgdf{0f ;fdu|L cfk"lt{ ug]{ 7]Ssf g]kfnL sDkgLsf] ePsf] sf/0fjf6
ef/tdf eGbf ;:tf] d"Nodf cfjZos d]6]l/oN;x? jfn'jf, lu§L, df6f], g]kfndf
k|fKt ug{ ;lsg] / g]kfnL sDkgLnfO{ ;/n klg ePsf]n] oxfFjf6 lgsf;L x'g'
:jefljs xf] . 9'jfgLdf k|of]u x'g] l6«k/n] Ps k6sdf @ 3gld6/;Dd ;fdfg jf]s]/
ef/t hfG5 . jfn'jf, lu§L, u|fe]nsf] k|lt 3gld6/ Ps;o ?k}of /fh:j j'emfpg'
kg]{ lgod ePtfklg cj}w ?kn] eG;f/} glt/L ef/t hfg]u/]sf] j'lemPsf] 5 .
k|ltlbg x'g] /fh:j r'xfj6
5. Ps l6«k/n] ;fdfgsf] @ xhf/ ?k}ofF ltg'{kg]{df eG;f/} glt/L lgsf;L x'g] x'Fbf
k|ltlnlk % nfv eGbf a9L /fh:j r'xfj6 eO/x]sf] v'nf;f k|fKt ePsf] 5 . ;Kt/L
/ pbok'/sf] h+unL If]qjf6 oL ;fdfg cfk"lt{ x'g] j'lempsf] 5 . /fh:j 5Ngsf]
nflu ;DalGwt eG;f/ k|zf;g tyf ;'/Iff lgsfosf k|d'vn] ;xof]u u/]sf] ;d]t
cfz+sf ul/Psf] 5 . /fh:j gf]S;fg x'g] klg cg'dfg ul/Psf] 5 . o:tf] ;fdu|Lx?
s'gf}nL gfsfsf] jf6f] eO hfg] ;d]t j'lemPsf] 5 .
cj}w lgsf;L /f]Sg] pkfo
6. -s_ eG;f/ gfsf s8f r]lsË ug]{ .
-v_ b'n{e k|fs[ltsf >f]tsf] ;+/If0f ug]{ .
-u_ h+untyf gbLsf] 5]p5fpdf 9'Ëf, jfn'jf, df6f] lemSg jGb ug'{kg]{ .
-3_ gbL tyf h+unjf6 k|fKt x'g] lgdf{0f ;fdu|L lh=lj=;= nfO{ ltg'{kg]{ /fh:j
clgjfo{ ?kdf ltg{] Joj:yf ug]{ .
-ª_ k|fs[lts >f]tsf] s8f eGbf s8f lgoGq0f ug]{ .
-r_ :yfgLo jfl;Gbf, gful/s ;dfh, /fhg}lts bn, :jo+ ;]js, ;'/IffsdL{af6
cj}w lgsf;LnfO{ /f]Sg kxn ug'{kg]{ / cj}w rf]/L lgsf;L ug{ JolQmut cg';Gwfg
u/L s8f eGbf s8f sf/jfxL ug]{ .
-111_
-5_ cj}w sf/f]jf/ /f]Sg lgsfon] ck/fwL;+u ldn]sf] e]6]df sfg"g adf]lhd ;Vt
b08 ;hfo lbg] Joj:yf ug]{ .
-h_ cj}w lgsf;L /f]Sg 6f:s kmf];{ v8f u/L ;f]sf] /fo cg';f/ sf/jfxL ug]{ .
-em_ rf]/L lgsf;L u/]sf] jf/] uf]Ko ?kdf cg';Gwfg ug]{ .
-`_ JolQmut nfesf] nflu b]zsf] k|fs[lts >f]tdfly x'g] u}/ lhDd]jf/L sfd
ug]{nfO{ s8feGbf s8f sfg"g jgfO{ sf/jfxL rnfpg] .
;+If]k
1. s'g} klg b]zn] cfˆgf] b]zsf] :jtGqtf / /fli6«o cv08tfsf] ;+/If0fnfO{ s'g}
xfntdf klg sDk|f]dfOh ug'{x'b}g . /fi6«, /fli6«otf / b]zdf zflGt ;'/Iff sfod ug]{
sfddf ;'/Iff lgsfo Ps l9Ssf eO{ nfUg' kb{5 / olb sf]xL s;}n] o;k|lt
gsf/fTds ;f]rfO /fVg], gsf/ftds sfo{ ug]{ s'r]i6f ub{5 eg] To:tf tTjk|lt
u+le/ ?kdf k|xf/ ug'{kb{5 .
/fh:j ;+sng ug]{ sfo{df ;+nUg /fi6« ;]jsn] Hofbf ;] Hofbf /fh:j ;+sngdf
cfk"mnfO{ ;dlk{t ug'{kb{5 . /fd|f] ug]{nfO{ plrt k'/:sf/ / unt sfo{ ug]{nfO{ b08 lbg]
ul/g' kb{5 . o;af/]df ;a]df r]tgf x'g'kb{5, clg dfq /fi6«sf] ljsf; ltj| ultdf x'g
hfg]5 .
7.57 Sofdf]ˆnfOH8 sk8f k}7f/Lsf ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^#.^$ r=g++= @!(% ldlt
@)^$÷#÷!@_
Sofdf]ˆnfOH8 sk8f cfoftsf ;DaGwdf b]xfoadf]lhd ug]{ u/L ldlt
@)^$.#.!@ df dlGq:t/Lo lg0f{o ePsf]n] ;f]adf]lhd ug'{ u/fpg' x'g lg0f{ofg';f/
cg'/f]w 5 –
æeG;f/ ljGb"df k}7f/L eO;s]sf] sk8fsf xsdf g]kfnL ;]gf, ;z:q k|x/L /
hgkb k|x/Ln] k|of]u ug]{ Combat, Sofdf]ˆnfOH8 Kof6g{ afx]ssf sk8fx? s]Gb|Lo ;'/Iff
;ldltsf] lg0f{o gx'Gh]n;Ddsf nflu k}7f/Lstf{nfO{ ;'/lIft tj/n] /fVg] Bond u/fO{
eG;f/ sfof{non] hfFrkf; ug]{Æ .
;fy}, g]kfnL ;]gfn] xfn k|of]u ul//x]sf] r':tf sk8fsf] gd"gf o;};fy ;+nUg
ul/Psf] 5 . ;f] gd"gf cg'?ksf] sk8f k}7f/L ug{ gkfpg] Joj:yf ldnfpg' x'g ;d]t
cfb]zfg';f/ cg'/f]w ul/Psf] 5 .
7.58 ef/tjf6 cj}w lrgL k}7f/L lgoGq0f
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg=!%÷)^$.^% r=g++=#( ldlt @)^$÷$÷&_
k|:t't ;DjGwdf ljut s]xL lbg otfb]lv k|sflzt kqklqsfdf ef/tjf6 cj}w
?kdf lrgL cfoft a9]sf] zLif{sx?df ;dfrf/ k|sflzt x'Fb} cfPsf] ljifodf o;
ljefusf] Wofgfsif{0f ePsf] 5 . ;f] cj}w k}7f/Ljf6 /fh:j c;'nLdf k|ToIf ?kn]
k|lts"n k|efj kg]{ Joxf]/f oxfFnfO{ cjut u/fp+5' . ;z:q k|x/L jn /fh:j u:tL Pj+
eG;f/ ;'/Iff j];x?jf6 cj}w ?kdf k}7f/L ePsf] lrgL kqmfp u/L rf]/L k}7f/L lgoGq0f
-112_
ug]{ sfo{df k|Effjsf/Ltf b]vfO rf]/L k}7f/LnfO{ lgoGq0f ug]{tk{m cfjZos sfd
sf/jfxLsf] nflu cg'/f]w 5 .
7.59 k|1fkgkqdf ;fdfgsf] gfd :ki6 pNn]v ug]{ af/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+=@)^#.^$ -lg !%_ r=g+= %% ldlt @)^$÷$÷!%_
k|:t't ljifodf æclVtof/ b'?kof]u cg';Gwfg cfof]usf] k=;++= ^.cg'=lg=)^$.^%
r=g++ #@ ldlt @)^$.$.( sf] kqjf6 ldlt @)^$.@.@$ df lj0ff ODk]S;sf] gfddf
cfoft u/L lq=lj= eG;f/ sfof{nosf] k|=b=g+= @#!)^ jf6 r]s hfFrkf; e} 5'6]sf /
;f]xL ldltdf /fh:j cg';Gwfg ljefuaf6 sJhf u/L @)^@.@.@% df ;DalGwt eG;f/
Ph]06 ;d]tsf] /f]xj/df ef}lts k/LIf0f ubf{ k|1fkgkqdf plNnlvt kl/df0f eGbf km/s
kl/df0f -a9L kl/df0f_ kfOPsf] ;DaGwdf eG;f/af6 k6s k6s ;fdfgsf] kl/df0fdf g}
km/s kg]{ u/L hfFrkf; u/fO /fh:j r'xfj6 x'g] h:tf sfo{nfO{ lg?T;flxt ug{ eG;f/
Aoj:yfkgdf ;'wf/ u/L ;fdfg hfFrkf; ug]{ sfo{df b'?:ttf Nofpg cy{ dGqfnonfO{
lgDgfg';f/ lgb]{zg u/fO{ ;f]sf] sfof{Gjog ;d]t ug{ nufpg] u/L cfof]uaf6 lg0f{o
ePsf] lg0f{ofg';f/ x'g cg'/f]w 5 egL n]vLcfPsf] x'Fbf ;f] cg'?k lz3| sfof{Gjog ug{
u/fpg cfb]zfg';f/ cg'/f]w ub{5'Æ egL cy{ dGqfnosf] k=;+= /f=l6=kmf=@^ r=g+= #^
ldlt @)^$.$.!# sf] kqaf6 n]vLcfPsf] x'Fbf ;f] cg'?k ug{ u/fpg x'g ldlt
@)^$.$.!% sf] cfb]zfg';f/ cg'/f]w ub{5' .
!= eG;f/af6 ;fdfg r]s hfFr k/LIf0f ubf{ eG;f/ P]g, @)!( sf] bkmf @# sf]
pkbkmf -@_ adf]lhdsf] ljj/0f k|1fkgkqdf :ki6 a'lemg] u/L pNn]v ug]{ /
hfFr ul/Psf] ;fdfgsf] kf]sf jf dfnj:t'sf] ef/LDff ;d]t :ki6 j'lemg] u/L
pNn]v ug]{, u/fpg] .
@= eG;f/af6 ;fdfgx? cfoft lgof{t x'Fbf eG;f/df dfnwgLn] 3f]if0ff u/]sf]
;fdfgsf] k|s[lt x]/L a9L ;+j]bglzn / dxFuf] d"No kg]{ ;fdfgx?sf] juL{s/0f
u/L pQm ;fdfgx?sf] ;"rL agfO{ To:tf k|s[ltsf ;fdfg eG;f/df cfOk'Ugf;fy
pRr lgu/fgL / k|fyldstfsf ;fy r]s hfFr u/L ;fdfgsf] u'0f:t/, kl/df0f,
a|f08, pTkfbg ePsf] sDkgL cflb ;d]tsf] Specification ;lxt :ki6 ljj/0f
v'Ng] u/L /fVg], /fVg nufpg] .
7.60 8«fO;]n cfoft ;DaGwdf cfof]usf] lg0f{o k7fPsf] jf/]
-clVtof/ b'?kof]u cg';Gwfg cfof]usf] r=g++= %* ldlt @)^$÷$÷@!_
8«fO;]n Jof6«L cfoft ug]{ ;DjGwdf cfof]uaf6 ePsf] lg0f{o lgDgfg';f/ pNn]v
ul/Psf] 5 . ;f] lg0f{odf To; ljefun] sfof{Gjog ug'{kg]{ ljifosf] xsdf sfof{Gjog
ug'{ x'g cg'/f]w ub{5' .
cfof]usf] @)^$.$.!& sf] lg0f{o
rLgjf6 g]kfndf cfoft x'g] 8«fO;]n Jof6«Lsf] xsdf Department of
Supervision on inspection, the General Administraton of quality
supervision inspection and quarantine of the peoples Republic of
China åf/f hf/L ul/Psf] u'0f:t/ k/LIf0f k|df0fkq (Quality Test
Certificate), j:t'sf] Jofr gdj/ / kl/df0f v'n]sf] sfuh, Commercial
-113_
Invoice, Certificate of Orogin, ;d]t ;+nUg eO u'0f:t/ k/LIf0f e} cfPsf]
j:t' ;f]xL j:t' xf] eGg] pQm sfuhftx?af6 k'li6 ePdf g]kfn ;/sf/ / rLg
;/sf/ jLr cS6f]j/ ^, @))% df ePsf] Agreement on cooperation for
industrial product Inspection sf cfwf/df eG;f/ sfof{nox?n] ;fdfg
cfoft ug{ lbg], u'0f:t/ k/LIf0f ug{ gd"gf ;lxt g]kfn u'0f:t/ tyf gfktf}n
ljefunfO{ k6s} lkR5] k7fpg gkg]{ . pQm sfuhftx?af6 j:t' / u'0f:t/ k/LIf0f
k|df0fkq jLr tfnd]n gb]lvPdf jf u'0f:t/ k/LIf0f k|df0fkq ;+nUg gPdf u'0f:t/
k/LIf0f ug{ eG;f/ sfof{nox?n] g]kfn u'0f:t/ tyf tfktf}n ljefudf gd"gf ;lxt
k7fpg' kg]{ / u'0f:t/ ljefun] klg clgjfo{ ?kdf u'0f:t/ k/LIf0f ug'{kg]{ egL
lgb]{zg lbg] .
Heavy Duty Battery sf] cfoftdf eG;f/ sfof{nox? a9L rgfvf] e} 8«fO;]n
Jof6«LnfO{ heavy Duty Battery egL ;fdfg cfoft x'g] jftfj/0f g} l;h{gf x'g
glbg] .
8«fO;]n Jof6«L nufot cGo dfn;fdfg cfoft ubf{ u'0f:t/xLg, Dofb gf3]sf jf
cGo sf/0fn] k|of]u ug{ pko'Qm gx'g] j:t'x?sf] xsdf cfoftstf{x?nfO{ j:t'
cfoftdf emd]nf / em0em6 gx'g] u/L u'0f:t/Lo j:t' cfoft ug]{ Joj:yf ldnfpg
g]kfn u'0f:t/ tyf gfktf}n ljefusf dxflgb]{zssf] ;+of]hsTjdf cy{ dGqfno,
/fh:j dxfzfvfsf ;x;lrj, /fh:j cg';Gwfg ljefusf dxflgb]{zs, pBf]u,
jl0fHo tyf cfk"lt{ dGqfnosf ;x;lrj, jfl0fHo ljefusf dxflgb]{zs / eG;f/
ljefusf dxflgb]{zs ;d]tsf] Pp6f ;ldlt jgfO{ pkef]Qmfsf] lxtnfO{ Wofgdf
/fVb} u'0f:t/Lo j:t' cfoft x'g] u/L plrt jftfj/0f / Joj:yf ldnfpg] / To;sf]
hfgsf/L cfof]unfO{ u/fpg g]kfn u'0f:t/ tyf gfktf}n ljefusf dxflgb]{zsnfO{
lgb]{zg lbg] .
7.61 ef/tjf6 cj}w lrgL k}7f/L lgoGq0f ;DjGwdf
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg=!%÷)^$.^% r=g++=!)# ldlt @)^$÷%÷@#_
pk/f]Qm ;DjGwdf ef/tjf6 cj}w lrgL k}7f/L lgoGq0f ;DjGwdf ljefusf] k=;+=
)^$.^%lg=-!%_ r=g+=#( ldlt @)^$.$.& sf] kq k|fKt eO Joxf]/f / cjut ePs}
xf]nf . ;f] ;DjGwdf cj}w ?kdf k}7f/L x'g] lrgLnfO{ tTsfn s8fOsf ;fy lgoGq0f ug{
x'g ldlt @)^%.%.@# sf] cfb]zfg';f/ k'gM cg'/f]w 5 .
7.62 eG;f/ rf]/L lgoGq0f u:tL kl/rfng ;DjGwL sfo{ lgb]{lzsf, @)^$
k7fPsf]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg= k= !%. )^$.^% r=g++=!&% ldlt
@)^$÷&÷@&_
cy{ dGqfno, /fh:j dxfzfvfsf] k=;+= /f=l6=kmf= /fh:j u:tL @)^$.^% r=g+=
$@@ ldlt @)^$.&.!( sf] kqfg';f/ k|fKt ePsf] eG;f/ rf]/L lgoGq0f u:tL kl/rfng
;DjGwL sfo{ lgb]{lzsf, @)^$ sfof{Gjogdf Nofpg g]kfn ;/sf/ -df= dGqL:t/_ sf]
ldlt @)^$.&.!* sf] lg0f{ofg';f/ cg'/f]w ub{5' .
-114_
/fh:j Pj+ eG;f/ u:tLsf] kl/rfng ;DjGwL
sfo{ lgb]{lzsf, @)^$
!= kl/ro M–
eG;f/ P]g, -;+zf]wg ;lxt_ @)!(, lgsf;L÷k}7f/L lgoGq0f P]g,
@)!# tyf cGo k|rlnt g]kfn P]gn] lgif]lwt u/]sf] dfn jf j:t'x?sf]
cf];f/÷k;f/nfO{ qmdfut ?kdf lgolGqt u/fpg dlGqkl/ifb\sf] ldlt
@)%&.^.!# sf] lg0f{ojf6 g]kfnL ;]gfnfO{ tf]lsPsf]df ;f] sf] ;§f ldlt
@)^!.*.! ut]b]lv k"0f{?kdf g} ;z:q k|x/L annfO{ kl/rfng ug]{ u/L
dlGqkl/ifb\sf] ldlt @)^!.$.!! sf] lg0f{ojf6 lg0f{ojf6 eG;f/ rf]/L lgoGq0f
u:tLsf] sfo{ ;Dkfbgsf nflu tf]lsPsf], pQm eG;f/ rf]/L lgoGq0f u:tLsf]
sfo{ kl/rfngsf ;DjGwdf ;dLIff ug{ >L cy{ ;lrjHo"sf] cWoIftfdf a;]sf]
s]Gb|Lo ;dGjo ;ldltsf] ldlt @)^#.@.!^ / @)^#.*.!( ut]sf j}7sx?jf6
kfl/t lg0f{ox? ;d]tsf cfwf/df /fh:j r'xfj6 tyf rf]/L lgsf;L÷k}7f/LnfO{
k|efjsf/L ?kdf lgoGq0f ug{ eG;f/ rf]/L lgoGq0f u:tL kl/rfng ;DjGwL
sfo{ lgb]{lzsf, @)^$ nfu" ul/Psf] 5 .
@= p2]Zo M–
rf]/L lgsf;L÷k}7f/LnfO{ k|efjsf/L ?kdf lgoGq0f ug]{ sfo{df ;3fp
k'¥ofpg] .
#= eG;f/ rf]/L lgoGq0f u:tLsf] sfo{If]q M–
-s_ eG;f/ gfsfaf6 hfFrkf; ePsf ;fdfgx?sf xsdf /fh:j r'xfj6
;DjGwL ljjfb jf cfz+sf ePsf] v08df k|rlnt P]g cg';f/ /fh:j
cg';Gwfg ljefun] g} sfg"gL sf/jfxL ug]{ k|fjwfg /x]sf] x'Fbf eG;f/
gfsf eGbf jflx/af6 rf]/L lgsf;L÷k}7f/L jf ;+ro ePsf] cj:yf jf,
-v_ eG;f/ dx;'n nfUg] jf gnfUg] ;a} k|sf/sf cf}Bf]lus Jofkfl/s jf
pkef]Uo dfnj:t'x?sf] u}/ sfg"gL ?kdf rf]/L lgsf;L÷k}7f/L jf
;+ro u/]sf] 5 eGg] e/kbf]{ ;"rgf k|fKt ePsf] cj:yf
$= eG;f/ rf]/L lgoGq0f u:tLsf] sfd / st{JoM–
eG;f/ rf]/L lgoGq0f u:tLn] ;DalGwt eG;f/ sfof{nosf k|d'vsf] k|ToIf
lgb]{zgdf /xL b]xfo adf]lhdsf] sfd / st{Josf] kfngf ug'{kg]{5 .
-s_ eG;f/ rf]/L lgoGq0f u:tLsf] k|d'v nufot ;Dk"0f{ hgzlQmn]
;DjlGwt eG;f/ k|d'vsf] k|ToIf lgb]{zg / ;dGjodf rf]/L lgsf/L
k}7f/L x'g] ;+efJo ;LdfjtL{ If]qx?df s]Gb|Lt /xL rf]/L lgsf;L k}7f/L
sfo{nfO{ k|efjsf/L ?kdf lgoGq0f ug]{ .
-v_ /fh:j Pj+ eG;f/ u:tLn] u:tLsf] qmddf rf]/L lgsf;L k}7f/L jf cj}w
-115_
?kdf g]kfnleq /fv]sf] cfz+sfdf kqmfp u/]sf dfnj:t'x?, ;jf/L tyf
9'jfgL ;fwgx? jf oGqf]ks/0fx? kqmfp u/L d'r'Nsf ;lxtsf] k|ltj]bg
l56f] eGbf l56f] ;DjlGwt eG;f/ sfof{no jf /fh:j cg';Gwfg OsfO
sfof{nodf a'emfpg] .
-u_ eG;f/ sfof{nojf6 hfFrkf; ePsf] jfx]s rf]/L lgsf;L k}7f/Lsf] z+sf
nflu cfsl:ds ?kdf dfn;fdfg r]s hfFr ug'{kg]{ ePdf eG;f/
k|d'vsf] lgb]{zgdf eG;f/ sfof{nosf sd{rf/Lx?n] vl6Psf k|x/L jn
;d]tsf] ;xof]udf r]s hfFr ug]{ u/fpg] . tTsfn} eG;f/ k|d'vsf]
cfb]z lng g;Sg] cj:yf e} rf]/L k}7f/L÷lgsf;L e} hfg] cj:yf ePdf
;fdfg r]s hfFr kZrft\ t'?Gt eG;f/ k|d'v jf /fh:j cg';Gwfg
OsfO{ k|d'v ;dIf k]z ug'{kg]{5 .
-3_ eG;f/ rf]/L lgoGq0f u:tL k|d'vn] /fh:j r'xfj6 ePsf] kQf nufpg
;'/fsLsf] k|of]u u/]sf] cj:yfdf ;f] dfWodjf6 k|fKt x'g cfPsf] ;"rgf
eG;f/ k|d'vnfO{ clu|d hfgsf/L u/fO lghjf6 k|fKt lgb]]{zg cg'?k
sfo{ ug]{ .
-ª_ eG;f/ sfof{nox?jf6 k|rlnt sfg"g ad]flhd nfUg] dx;'n, s/ cflb
j'emfO{ hfFrkf; ePsf dfnj:t' jfx]s rf]/L lgsf;L÷k}7f/L e} uf]bfddf
;fdfgx? /flvPsf] cfz+sf ePdf To:tf uf]bfdx?df 5fkf dfbf{ eG;f/
P]g, @)!( -;+zf]wg ;lxt_ sf] kl/lwdf /xL k|d'v eG;f/ clws[tsf]
cfb]zdf lghn] v6fPsf] eG;f/ k|ltlglwsf] /f]xj/df eG;f/ rf]/L
lgoGq0f u:tLjf6 ug]{ u/fpg] . ;f] sfo{ ubf{ vfgtnf;L jf j/fdbLsf]
d'r'Nsf ;d]t ug]{ .
-r_ eG;f/ rf]/L lgoGq0f u:tL kl/rfng ;DjGwL sfo{x?sf] k|ult ljj/0f
;fKtflxs ?kdf eG;f/ rf]/L lgoGq0f u:tL k|d'vn] eG;f/ k|d'vnfO{
clgjfo{ ?kdf hfgsf/L u/fpg].
-5_ rf]/L lgsf;L÷k}7f/L ug{ nfu]sf] cj:yfdf eG;f/ rf]/L lgoGq0f
u:tLn] /f]Sg vf]Hbf x'nx'Hht jf hf]/h'n'd u/]df ;+emfpg] j'emfpg]
5g\ / ;+emfp+bf j'emfp+bf klg gdfg]df st{Jo kfngfsf] nflu ;DalGwt
eG;f/ k|d'vsf] cfb]zdf eG;f/ P]g, @)!( -;+zf]wg ;lxt_ jdf]lhd
cfjZos sf/jfxL ug{ ;Sg]5g\ .
%= clwsf/ ;Ldf M–
eG;f/ rf]/L lgoGq0f u:tLn] dfly bkmf $ df pNn]v ul/Psf sfd,
st{Jo jfx]ssf sfo{x? h:t}M eG;f/af6 hfFrkf; ePsf dfnj:t'sf] kl/df0f,
d"NofÍg, b/jGbL cflb r]s hfFr ug]{ nufot ljleGg 7fpFdf 9f6 /fVg],
k|1fkgkqdf ;xL ug]{ jf 5fk nufpg] h:tf sfo{x? gug]{ gu/fpg] .
t/, xftxltof/, uf]7L uÝf, ljikmf]6s kbfy{sf] cfz+sf ePdf eG;f/
k|d'v;+u ;dGjo u/L r]s hffr ug{ ;Sg]5 .
-116_
^= eG;f/ rf]/L lgoGq0f u:tLnfO{ ef}lts ;'ljwfsf] Joj:yf M–

eG;f/ rf]/L lgoGq0f u:tLsf] nflu ;z:q k|x/L anjf6 vl6cfpg]
hgzlQmsf] tnj, eQf, /fzg, xftxltof/ tyf ;+rf/ pks/0fx? jfx]s
:6]zg/L, ;jf/L ;fwg tyf ;f]sf] dd{t / OGwg, cfjf;sf] Joj:yf, 6]lnkmf]g
dx;'n, 6r{nfO6, Jof6«L cflb eG;f/ sfof{no dfk{mt pknJw x'g]5 . o;/L
pknJw u/fOg] ;]jfsf] nflu cfjZos kg]{ jh]6 cy{ dGqfnojf6 ;DjlGwt
eG;f/ sfof{nonfO{ 5'§} ;f]e}m lgsf;fsf] Joj:yf x'g]5 / ;f]sf] hfgsf/L
;DalGwt ;z:q k|x/L u0f tyf ;Ldf ;'/Iff sfof{nonfO{ ;d]t hfgsf/L
u/fOg]5 .
&= ;dGjo tyf gLlt lgb]{zg M–
-s_ s]Gb|Lo ;dGjo ;ldlt M
!= eG;f/ rf]/L lgoGq0f u:tLsf] lqmofsnfkx? cg'udg Pj+
d"NofÍg ug{ s]Gb|Lo :t/df b]xfo jdf]ldhsf] Ps ;dGjo
;ldlt /xg]5 . ;dGjo ;ldltn] o; lgb]{lzsfsf]
sfof{Gjogsf] ;dLIff tyf d"NofÍg ;d]t u/L cfjZos
lgb]{zg lbg]5 .
-s_ ;x–;lrj, cg'udg tyf d"NofÍg dxfzfvf, cy{ dGqfno, – ;+of]hs
-v_ ;x–;lrj, /fh:j dxfzfvf, cy{ dGqfno – ;b:o
-u_ dxflgb]{zs, eG;f/ ljefu – ;b:o
-3_ dxflgb]{zs, cfGtl/s /fh:j ljefu – ;b:o
-ª_ dxflgb]{zs, /fh:j cg';Gwfg ljefu – ;b:o
-r_ ;z:q k|x/L gfoj dxflg/LIfs – ;b:o
-5_ k|ltlglw, pBf]u jfl0fHo dxf;+3 – ;b:o
-h_ pk;lrj, /fh:j dxfzfvf, cy{ dGqfno, –;b:o ;lrj
@= s]Gb|Lo ;dGjo ;ldltsf ;+of]hssf] ;+efljt rf]/L lgsf;L

k}7f/L x'g] If]qx? klxrfg u/L lgoGq0fsf nflu ;DalGwt
eG;f/ sfof{no k|d'vnfO{ ;f]sf] lgb]{zg lbg ;Sg]5 .
cfjZos k/]df s]Gb|Lo ;dGjo ;ldltn] :ynut e|d0f u/L
lgb]{zg lbg ;Sg]5 .
#= s]Gb|Lo ;dGjo ;ldltsf] j}7s 36Ldf @ dlxgfdf Psk6s /
;f] jfx]s cfjZostf cg';f/ j:g]5 .
-v_ d"NofÍg tyf sf/jfxL M ljleGg lhNnfsf eG;f/ sfof{nodf vl6Psf
/fh:j u:tLsf clws[t, hjfgx? tyf cGo sd{rf/Lx?sf]
sfo{;Dkfbg d"NofÍg JolQmut Pj+ ;fd"lxs ?kdf x'g]5 . cjflG5t
lqmofsnfkdf jf /fh:j r'xfj6df ;xof]uL ePsf jf dltof/ jf
d2t u/]sf] jf l;kmfl/; u/]sf] kfO{Pdf To;df ;Dj4 JolQm jf
To:tf u:tLdf ;+nUg k"/f ;d"xnfO{ g} pQm :yfgaf6 t'?Gt x6fO{
-117_
cf–cfˆgf] lgod cg';f/ ljefuLo sf/jfxL ;d]t ul/g]5 .
-u_ k|ult ljj/0f s]Gb|Lo ;dGjo ;ldltdf k]z ug'{kg]{ M /fh:j u:tL
k|d'v / eG;f/ k|d'vn] rf]/L lgsf;L k}7f/L lgoGq0f ;DjGwL k|ult
ljj/0f cfˆgf] /fo k|ltlqmof ;lxt dfl;s ?kdf s]Gb|Lo ;dGjo
;ldltdf k]z ug'{ kg]{5 .
-3_ ef}lts Joj:yfkg M o; lgb]{lzsfdf cy{ dGqfnojf6 lgsf;f lnO{
eG;f/ sfof{no dfk{mt pknJw u/fpg] egL pNn]v ePsf
;]jf÷;'ljwfx? oyfzSo l56f] Joj:yfkg u/fOg]5 . eG;f/ rf]/L
lgoGq0f u:tLsf clws[t tyf hjfgx?sf] cfjf; s]Gb|Lo ;dGjo
;ldltn] pko'Qm 7f]gsf] :yfgdf x'g]5, t/ o:tf] :yfg eG;f/
kl/;/sf] ! ls=ld= If]qleq} /xg]5 .
-ª_ k'/:sf/ M eG;f/ rf]/L lgoGq0f u:tL 6f]nLdf vl6g] ;z:q k|x/L
anaf6 kqmfp eO bflvnf ePsf dfnj:t'x?sf] lnnfdLjf6 k|fKt
/sd dWo] eG;f/ P]g, @)!(-;+zf]wg ;lxt_ sf] bkmf !% jdf]lhdsf]
kqmfp ug]{ jf ;'/fs lbg]nfO{ sldzg jfktsf] k'/:sf/ /sd oyfzSo
rfF8f] lbg] Joj:yf ul/g]5 .
-r_ tfnLd M eG;f/ rf]/L lgoGq0f u:tLdf ;+nUg x'g] ;+efJo ;z:q k|x/L
jnsf clws[t tyf hjfgx?nfO{ ;DjlGwt eG;f/ sfof{non]
kl/rofTds tfnLd lbg' kg]{5 .
*= rf]/L lgsf;L÷k}7f/L tyf lgoGq0f lhNnf ;dGjo ;ldlt M–
eG;f/ rf]/L lgoGq0f u:tL kl/rfngsf] lg/LIf0f, cg'udg tyf d"NofÍg tyf
rf]/L k}7f/L ;DjGwL ;"rgfx?sf] ;+sngjf6 b]lvPsf ;d:ofx?sf] lg/fs/0f
ug{ / cfjZostfg';f/ ;'emfj ;lxt s]Gb|Lo cg'udg ;ldlt ;dIf l;kmfl/;
ug{sf nflu ;DjlGwt lhNnfdf b]xfosf ;b:ox? /x]sf] rf]/L lgsf;L÷k}7f/L
lgoGq0f lhNnf ;dGjo ;ldlts]f u7g ul/g]5 .
k|d'v eG;f/ clws[t – ;+of]hs
k|d'v, cfGtl/s /fh:j sfof{no – ;b:o
k|d'v, /fh:j cg';Gwfg OsfO{ sfof{no – ;b:o
u0fklt, ;z:q k|x/L an – ;b:o
clws[t k|ltlglw, lhNnf k|zf;g sfof{no – ;b:o
clws[t k|ltlglw, lhNnf k|x/L sfof{no – ;b:o
k|ltlglw, lhNnf pBf]u jfl0fHo ;+3 – ;b:o
eG;f/ clws[t – ;b:o ;lrj
;ldltsf] j}7s sDTLdf dlxgf ! -Ps_ k6s / / cfjZostfg';f/ ;f] eGbf a9L k6s
;d]t j:g]5 .
-118_
7.63 cf}Bf]lus k|j4{g jf]8{sf] !*! cf}+ j}7ssf] lg0f{o sfof{Gjog ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=($$ ldlt @)^$÷*÷&_
pk/f]Qm ljifodf cf}Bf]lus k|j4{g jf]8{sf] !*! cf}+ j}7ssf] lg0f+{o g++=# sf]
b]xfosf] bkmfx?sf] sfof{Gjogsf] nflu txfF n]vL k7fpg] ldlt @)^$÷&÷!% sf] -
;lrj:t/Lo_ lg0f{ofg';f/ lg0f{osf] kmf]6f]skL o;};fy ;+nUg /fvL k7fOPsf] Aoxf]/f
cg'/f]w ul/G5 egL pBf]u, afl0fHo tyf cfk"lt{ dGqfno, cf}Bf]lus k|j4{g zfvfsf]
r=g++= !)^ ldlt @)^$÷&÷!* sf] kqaf6 n]vLcfPsf]n] cfjZos sfof{y{ cfb]zfg';f/
cg'/f]w 5 .
lg0f{o g++ #
bkmf -u_ ahf/df ;f]e}m laqmL ljt/0f ug]{ k|of]hgsf] nflu cfoft ul/g] k|zf]lwt
t]nsf] Consumer Pack sf] Size a9Ldf @) lsnf]u|fd tf]Sg] / ;f]eGbf
a9L tf}nsf] Consumer Pack jf v'Nnf k|zf]lwt t]n cfoft x'g glbg]
Aoj:yf pBf]u, afl0fHo tyf cfk"lt{ dGqfnodfk{mt ldnfpg] .
bkmf -3_ pTkfbgd"ns pBf]ux?n] sRrf j:t'sf] ?kdf cfoft ug]{ t]n Bulk df
cfoft ubf{ vfB k|ljlw tyf u'0f lgoGq0f ljefusf] l;kmfl/; tyf
dfkb08 adf]lhd dfq cfoft ug{ kfpg] Aoj:yf ug]{ .
bkmf -ª_ pBf]ux?n] cGo s'g} a:t' pTkfbg ug{ cfk"mn] dfq ljz]if lsl;dn] k|of]u
ug]{ u/L sRrf kbfy{sf] ?kdf cfoft ug]{ k|zf]lwt t]n pbfx/0ffy{
Noodles sf] nflu cfk}mn] k|of]u ug]{ Refined Bleached and
Deodorised (RBD) Palm Oil / o:t} cGo pBf]un] k|of]u ug]{ RBD
Canola Oil, RBD Superpalmolein, RDP Ground Nut Oil, RBD
Coconut Oil, Refined Mustard Oil, Coconut Oil, Clove Leaf Oil
h:tfsf] xsdf dfly pNn]lvt Aoj:yf nfu" x'g]5}g .
7.64 j8{ ˆn" /f]u lgoGq0f ;DaGwdf ;xof]u ul/ lbg] jf/]
-s[lif tyf ;xsf/L dGqfno, kz' ;]jf ljefu, jh]6 tyf sfo{qmd zfvfsf] k=;+= j=sf=
)^$.^% r=g++ %#) ldlt @)^$÷!)÷!)_
pk/f]Qm ljifof xfn} ldq/fi6« ef/tsf] klZrd jËfnsf] lj/e'd / lbgfhk'/ lhNnfdf
k+IfLx?df x'g] dxfdf/L /f]u km}lnPsf] hfgsf/L k|fKt x'g cfPsf] 5 . of] /f]u k+IfLjf6
dflg;df ;g]{ / tt\kZrft dflg;af6 dflg;df klg ;g{ ;Sg] ePsf]n] s'g} klg j]nf
dxfdf/Lsf] ?k gn]nf eGg ;lsg] cj:yf 5}g . of] /f]u k+IfLdf dfq b]vf kbf{ klg
g]kfndf km:6fO{ /x]sf] k+IfL Joj;fo w/f;foL x'g] / ljZj jhf/df xfd|f k+IfL, k+IfLhGo
pTkfbgx?df Jofkf/ k|ltjGw nfUg] ePsf]n] g} o; /f]unfO{ k|fyldstfsf] ;"rLdf
/flvPsf] xf] . of] /f]u d"ntM j;fO{ ;/fO{ ug]{ r/f r'?ËLx?jf6 3/kfn'jf k+IfLx?df ;g]{
ePtfklg xfnsf lbgdf /f]uu|:t k+IfL, k+IfLhGo kbfy{ / cGo To:tf ;fdu|Lx?sf] cf];f/
k;f/, ;+ro / To;sf] jhf/ / ljqmL ljt/0fjf6 ;g{ ;Sg] jlnof] ;+efjgf b]lvg
-119_
cfPsf] 5 .
xfn g]kfn glhs ef/tsf] k|fGtdf /f]u b]lvO;lsPsf]n] /f]uu|:t If]qjf6
l;dfgfsf] kmfObf p7fO To:tf kbfy{x?sf] g]kfn k|j]z gxf]nf eGg ;lsb}g . g]kfn
;/sf/n] @)^#.^.* sf] /fhkqdf ;"rgf k|sflzt u/L To:tf ;fdu|Lsf] cfoftdf
k|ltjGw nufPsf] jf/]df clkn o; ljefun] ldlt @)^$.!).# ut]sf] uf]/vfkq b}lgs /
sflGtk'/df k|sflzt ;d]t ul/;s]sf] 5 .
g]kfndf x'g ;Sg] ;+efljt vt/f / /f]usf] u+le/tfnfO{ dgg\ ubf{, l;df If]qx?df
/f]uu:t If]qjf6 NofOPsf k+IfL, k+IfLhGo j:t'x?sf] sf/f]jf/df k"0f{ lgoGq0f x'g h?/L
x'G5 . o; cleofgdf o; ljefu cGtu{tsf kz' Sjf/]G6fOg, lhNnf kz' kz' ;]jf
sfof{nox? kl/rflnt 5g\ t/ tL lgsfox?jf6 dfq} k"0f{ lgoGq0f ug{ ;+ej gx'g] x'Fbf
To; dGqfno dftxtdf /x]sf, If]qLo k|zf;g, lhNnf k|zf;g l;df k|zf;g, k|x/L
k|zf;g, eG;f/ k|zf;g / :yfgLo lgsfox?nfO{ lgb]{zg x'g xflb{s cg'/f]w ul/G5 .
;fy} o; /f]usf] dxfdf/L x'g] ;=efjgfnfO{ Go"g ug{ b}jL k|sf]k p2f/ P]g,@)#( cGtu{t
;+rfngdf cfPsf] PlePg OGkmn'PGhf -j8{ ˆn"_ lgoGq0f cfof]hgfsf] sfo{of]hgfdf
pNn]v ePsf If]qLo k|zf;sHo"sf] cWoIftfdf /x]sf] If]qLo PlePg PGkmn'PGhf k|fljlws
;ldlt / lhNnfdf k|d'v lhNnf clwsf/LHo"sf] cWoIftfdf /x]sf] lhNnf PlePg
PGkmn'PGhf k|fljlws ;ldltx?nfO ;d]t s[oflqm; u/fO{ Ps h'6 eO{ ;+efljt vt/f
6fg{ To; dGqfnosf] lgb]{zg, ;'emfj / ;xof]usf] nflu xflb{s cg'/f]w ub{5' .
7.65 rLgjf6 cfoft x'g] r'Oudsf] u}x| sfg"gL cfoftdf /f]s nufO kfpF eGg]
jf/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++= @%)% ldlt
@)^%÷!÷@#_
pk/f]Qm ;DjGwdf gjsf/ O06/g]zgnn] ldlt @)^%.!.!) df o; ljefunfO

n]v]sf] lgj]bgsf] k|ltlnlk o;};fy ;+nUg /fvL hfgsf/Lsf] nflu cfb]zfg';f/ cg'/f]w
5.
pk/f]Qm ;DjGwdf o; kmd{n] rLgdf pTkfbg :k|LË j|f08sf] r'Oud rLgjf6
cfoft u/L g]kfn clw/fHodf ljqmL ljt/0f ul/ cfPsf] Joxf]/f >ldfg\dfg ;ljgo
cg'/f]w ub{5f}+ . rLgdf pTkflbg pQm r'Oud rLgsf] jf:tljs pTkfbgsn] g]kfnsf]
o; kmd{nfO{ jfx]s g]kfnsf cGo kmd{nfO{ ;KnfO{ gu/]sf] eGg] ;d]t hfgsf/Ldf cfPsf]
5 . t/ g]kfndf s'g} cGo kmd{n] l;lkË 8s'd]G6;df jf:tljs cfoftstf{sf] gfd
v'nfO / r'Oudsf] Kofs]6 tyf sf6'{gdf eg] cfoftstf{sf] gfd 7]ufgf o;} kmd{ gjs/
O06/g]zgnsf] gfd 7]ufgf /fvL sfg"gsf] 7f8f] pNn+3g u/L u}|x sfg"gL cfoft ul/]xsf]
eGg] j'lemg cfPsf] Joxf]/f ;ljgo cg'/f]w ub{5f}+ .
o;/L pQm r'Oud rLgsf jf:tljs pTkfbgstf{sf] pTkfbg geO{ rLgsf cGo
pTkfbsjf6 8'Kns]6 r'Oud jgfO Kofs]6 / sf6'{gdf o; kmdPsf] gfd /fvL cfoft
ul/Psf] x'g ;Sg] ePsf]n] / pQm ;fdfgdf s'g} v/fjL ePdf o; kmd{ dfly bf]if
cfOkg]{ b]lv+bf To:tf] u}|x sfg"gL cfoftnfO{ jGb u/L kfpg >Ldfg\df ;ljgo cg'/f]w
ub{5f}+ . ;fy} xfn s]xL lbgdf g} pQm r'Oud cGo kmd{n] l;lkË 8s'd]G6;df cfˆgf]
gfd v'nfO{ ttyf r'Oudsf] Kofs]6 / sf6'{gdf eg] cfoftstf{sf] gfd 7]ufgfdf o;}
-120_
kmd{ gjsf/ O06/g]zgn sf] gfd 7]ufgf /fvL ;'VvfjGb/ufx eG;f/ sfof{no,
l;l;{ofdfk{mt cfoft ug{ nfu]sf] 5 eGg] ;d]t hfgf/L x'g cfPsf]n] rLgjf6 cfoft x'g]
r'Oudsf] cfoftdf l;lkË 8s'd]G6df pNn]lvt cfoftstf{sf] gfd / dfnj:t'sf] KoflsË
tyf sf6'{gdf cfoftstf{sf] gfd 7]ufgf le8fO{ tyf /fd|f];u+ 5fgjLg u/L dfq pQm
r'Oud 5fl8lbg' x'g / cGoyf ePdf dfn /f]sL eG;f/ ljefunfO{ ;d]t hfgsf/L lbO
To:tf] u}|x sfg"gL ?kdf cfoft ug]{ cfoftstf{ dfly sfg"gL sf/jfxL cufl8 a9fpg'
egL cljnDj ;'VvfjGb/ufx eG;f/ sfof{no, l;l;{ofnfO{ cfjZos lgb]{zg lbg' x'g
>Ldfg\df ;ljgo cg'/f]w ub{5f}+ .
;fy}, o:tf] lsl;dsf] u}|x sfg"gL ultljlwx? ljleGg eG;f/jf6 x'g uO{ cGo
cfoftstf{x?nfO{ ;d]t 7"nf] gf]S;fgL x'g ;Sg] ;+efjgfnfO{ dgg\ u/L 8s'd]G6;df
pNn]lvt gfd 7]ufgf / dfnj:t'sf] Kofs]6 tyf sf6'{gdf pNn]lvt cfoftstf{sf gfd
7]ufgf le8fO{ Pp6} ePdf dfq dfn hfFrkf; ug]{ cGoyf ePdf ljefuLo cfb]z lnO{
dfq ug]{ egL ;a} eG;f/ sfof{nox?df cfjZos lgb]{zg lbg x'g ;d]t >Ldfg\df
;ljgo cg'/f]w ub{5f}+ .
7.66 j8{ ˆn" /f]u g]kfndf leqg glbg ;xof]u ug]{ jf/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg=.)^$.^%.!% r=g++= ##& ldlt @)^%÷(÷@#_
pk/f]Qm ;DaGwdf cy{ dGqfno, k|zf;g dxfzfvfsf] k=;+= )^%.^^ r=g+= !#&(
ldlt @)^%.(.!& sf] k|fKt kqfg';f/ s[lif tyf ;xsf/L dGqfnosf] r=g+= $$@$ ldlt
@)^%.(.!# sf] j8{ ˆn' /f]u g]kfn lelqg glbg ;xof]u ug]{ ;DjGwL kqsf] 5fofFk|lt
;+nUg /fvL cfjZos sfof{y{ k7fOPsf] Joxf]/f cg'/f]w 5 .
;+nUg
pk/f]Qm ljifodf l5d]sL /fi6« ef/tsf] cf;fddf ut dlxgfb]lv km}lnPsf] j8{ ˆn"
/f]u g]kfn leqg glbg ;xof]u x'g o; dGqfnosf] ldlt @)^%.*.!% r=g++= $#@^
dfk{mt cg'/f]w ePsf] s'/f >Ldfg\nfO{ cjut g} 5 . xfn} k'gM ef/ts} klZrd j+ufnsf]
dfnbxdf j8{ ˆn" /f]u b]vf k/]sf] / g]kfn;+u pQm If]q tyf ToxfFsf jfl;Gbfx?sf]
cfly{s, ;fdflhs, ef}uf]lns lgs6tfsf] sf/0f ;f] /f]u g]kfn leqg] hf]lvd lbgfg'lbg
a9\bf] 5 .
hf8f] ofd, vf;u/L gf]e]Dj/ b]lv d] dlxgf;Dd of] /f]usf] ljiff0f' (Virus)
cTolws ;s[o x'g] / oxL cjlwdf g]kfn;+u l;df hf]l8Psf] l5d]sL /fi6«x?df /f]u
b]lvg'n] g]kfndf klg of] /f]u leqg] ;+efjgf b]lv+bf ;f]jf6 jRg tTsfn Plss[t k|of;
;'? ug'{kg]{ cfjZostf dx;'; u/L @)^%.(.* df dfggLo s[lif tyf ;xsf/L dGqLHo"sf]
cWoIftfdf /fli6«o :t/ j8{ ˆn" lgoGq0f ;ldltsf] j}7s ;d]t ;DkGg eO;s]sf]
;Gbe{df txfFsf] ;xof]usf] nflu kq n]v]sf] 5' .
/f]u lelqPsf] cj:yfdf ;+efljt ;+qmd0f If]q -) b]lv # ls=ld=If]q_ df ePsf
;Dk"0f{ k+IfL, k+IfLhGo kbfy{ tyf cGo /f]u ;fg{ ;Sg] ;fdu|Lx? gi6 ug'{kg]{ x'G5 .
;+qmldt d'n'sx?jf6 pQm j:t'x?sf] cfoft / t:s/L lgoGq0f ug'{ g} /f]ujf6 jRg]
;jeGbf pQd pkfo xf] . o;} tYonfO{ dgg\ u/L g]kfn ;/sf/n] ldlt @)^#.^.* sf]
/fhkqdf ;"rgf k|sflzt u/L ;f]xL ldlt b]lvg} To:tf /f]u nfu]sf d'n'sx?jf6 k+IfL,
k+IfLhGo kbfy{ / cGo /f]u ;fg{ ;Sg] ;fdu|Lx? k"0f{?kdf cfoft k|ltjGw nufPsf] 5 .
-121_
g]kfn / ef/t jLr ljBdfg v'nf l;dfgfsf] sf/0f cglws[t ?kdf /f]u nfu]sf
k+IfL, k+IfLhGo kbfy{ g]kfn leqg ;Sg] ;+efjgf ePsfn] o;nfO{ ;dod} / k"0f{?kdf
lgoGq0f ug{ cfjZos 5 . o;y{ g]kfn /fhkqdf pNn]lvt ldltdf k|sflzt ;"rgf
cg';f/ ldq /fi6« ef/tjf6 k+IfL, k+IfLhGo kbfy{ / cGo /f]u ;fg{ ;Sg] ;fdu|Lx?
-k|of]udf cfO;s]sf c08f /fVg] 6«]÷KoflsË ;fdu|Lx?, k+IfLhGo EofS;Lg_ cfoft
k|ltjlGwt ePsfn] u}/ sfg"gL ?kdf pNn]lvt ;fdu|L g]kfn leqg glbg dftxtsf
lgsfox?nfO{ k'gM lgb]{zg eO ;xof]u x'g cg'/f]w ub{5' .
-122_
*= ;L=6L=8L=
8.01 l;=l6=l8=;DaGwdf
-e+=lj=dx;'n juL{s/0f zfvfsf] ldlt @)$*.!!.@*_
pko'{Qm ljifo ;DaGwdf ;d'b|kf/sf d'n'saf6 snsQf kf]6{af6 6«flGh6 eO{ k}7f/L
x'g] ;fdfgdf snsQf si6d;\ xfp;\n] l;=l6=8L=kmd{ tof/ u/L jf]8{/ si6ddf k7fpg]
/ ef/tLo jf]8{/ si6dn] lSno/]G; lbPkl5 g]kfnsf] eG;f/ sfof{nodf eG;f/
hfFrkf;sf] nflu cfpg] Joj:yf ljlbt} 5 .
o;/L l;=l6=8L=af6 cfpg] ;fdfgx? k}7f/L x'Fbf l;=l6=8L=kmd{ clgjfo{ ?kdf
sG;fOgd]G6sf] ;fydf eG;f/ sfof{nodf k]z x'g' kg]{df l;=l6=8L=cfO{ gk'u]sf] /
l;=l6=8L=jgL g;s]sf] elg l6=lk=agfO{ ;fdfg hfFrkf; ug]{ u/]sf] ;d]t a'lemg cfPsf]
x'Fbf cf}Bf]lus sRrf kbfy{, dnvfb, l;d]G6, cf}Bf]lus d]lzg/L, ;/sf/L / k|f]h]S6sf
;fdfgx? cflb w]/} sG6]g/af6 cf];fg{ kg]{, Ps} k6s k}7f/L x'g g;Sg] ;fdfgdf
cj:yf x]/L l6=kL=af6 ;fdfg cfpg] x'Fbf o:tfsf] xsdf l6=kL=nfO{ dfGotf lbO{ hfFrkf;
ub}{ hfg] / clGtd n6df cfpg] To:tf ;fdfgsf] xsdf l;=l6=l8=NofPkl5 dfq ;fdfg
hfFrkf; ug]{ ug'{ kb{5 . dfly pNn]lvt ;fdfg jfx]s cGo ;fdfgx? ;fwf/0ftof !÷@
sG6]g/df cfpg], Pp6} sG6]g/df ;j} ;fdfg Nofpg ;lsg], ;Dk"0f{ ;fdfg cfO;s]sf]
cj:yfdf klg l;=l6=l8=cfPkl5 dfq of] l;=l6=l8=sf] ljj/0f / cGo sfuhftsf] ljj/0f
le8fO{ olsg u/L dfq ;fdfg hfFrkf; ug'{kg]{5 . pQm l;=l6=l8=nfO{ 5'§} /lhi6/df btf{
u/L l;=l6=l8=df ePsf] d'Vo d'Vo ljj/0f pQm /lhi6/df pNn]v u/L 5'§} /]s8{ /fVg] /
l;=l6=l8=sf] kmf]6f]skL u/L ;DalGwt k|1fkg kqdf ;dfj]z ug'{ kg]{5, kl5 jf]8{/
si6daf6 e]l/lkms]zgsf] nflu cfpg] l;=l6=l8=sf] Joxf]/f / klxn] ;fdfg;+u cfPsf]
l;=l6=8L=sf] Joxf]/f le8fO{ e]l/lkms]zg u/L k7fpg' kg]{5 . ;fdfg hfFrkf; ePkl5
l;=l6=l8=btf{ lstfjdf k|=b=g+=;d]t r9fO{ /fVg'kg]{5 .
o;df dfly pNn]v ul/Psf lgb]{zg clgjfo{ ?kdf kfngf ug'{ x'g lgb]{zfg';f/
cg'/f]w 5 .
8.02 k}7f/L eO{{ ;fdfg hfFrkf; gePsf] cj:yfdf klg ;L=6L=8L=k|dfl0ft ug]{ af/]
-eG;f/ ljefu kl/kq ;+u|x @)%# M#! ldlt @)%#.!).^_
;d'b|kf/sf d'n'sx?af6 k}7f/L eO{{ ef/tsf] snsQf aGb/ufx eO{ cfpg]

dfn;fdfgx? ef/tsf] snsQf si6D;af6 ;L=6L=8L=-si6D; 6«flGh6 l8Sn]/]zg_ kmd{
agL k}7f/L x'g cfpg] Joxf]/f cjut g} 5 . o:tf] lsl;dsf] ;L=6L=8L=kmd{ cGtu{t
snsQf eO{{ k}7f/L x'g cfPsf dfn;fdfgx?sf] pQm ;L=6L=8L=kmd{ snsQf si6D;df
ga'emfPdf ;DalGwt cfoftstf{sf cGo cfoftx? snsQf si6D;af6 lSno/ geO{{
/f]lsg] / ;f] cfoftstf{n] cgfxs k|z:t ljnDa z'Ns ltg'{kg]{ eO{{ dsf{ kg{ hfg] eGg]
u'gf;f] ;'lgg cfPsf]n] o;/L l;=l6=l8=kmd{ cGtu{t snsQf si6D;af6 lSno/ eO{{
cfpg] t];|f] d'n'ssf] ;fdfgx? -sG;fOGd]6_ ;DaGwL l;=l6=l8=kmf/dx? cfoftstf{n]
k|dfl0ft ul/lbg egL cg'/f]w ug{ cfPdf eG;f/ sfof{noaf6 ;DalGwt dfn;fdfgx?
hfFrkf; eO{ guP tfklg ;L=6L=8L=kmf/d / ;f];+u ;DalGwt OGEjfO; k|tLtkq
lj=Pn=cflb sfuhftx? x]/L le8fO{ sfuhft adf]lhdsf] dfn;fdfgdf k}7f/L x'g
-123_
cfPsf] kfOPdf pQm dfn;fdfg;+u ;DalGwt ;L=6L=8L=kmd{df ;f] ;fdfgx? g]kfn k|j]z
u/]sf] k|dfl0ft ul/lbg] Joj:yf x'g lgb]{zfg';f/ cg'/f]w u/]sf] 5' . ;fy} o; ;DaGwdf
ldlt @)$!.(.!& df ePsf] kl/kq tkm{ klg Wofgfsif{0f u/fpFb5' .
;fy} To:tf l;=l6=l8=kmd{sf] b'j}kl§sf] kmf]6f]slk u/L k|dfl0ft ul//fVg] ug'{x'g
cg'/f]w 5 .
8.03 g]kfn ef/t ;lGwdf ePsf] l;=l6=l8 Joj:yf jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%%.%^ d=cf}=km= % r=g+= @$^( ldlt
@)%%.!).$_
g]kfn tyf ef/tsf jfl0fHo dGqL:t/af6 x:tfIfl/t eO{ xfn} gjLs[t ?kdf nfu"
ePsf] g]kfn–ef/t ;lGwsf] k|ltlnlk ! yfg o;};fy k|]lift ul/Psf] 5 . o; ;DaGwdf
jfl0fHo dGqfnoaf6 k|;fl/t k|]; lj1lKtsf] k|ltlnlk klg o; laefuaf6 ldlt
@)%%.(.@# df txf+ k7fO;s]sf] x'Fbf ljj/0f cjut ePs} x'g'kb{5 . ;fy} o; ;lGwsf]
sfof{Gjogsf ;DaGwdf jfl0fHo dGqfnoaf6 ldlt @)%%.!).! sf] kqåf/f o; laefudf
k7fOPsf] ;lGwdf pNn]v ePsf eG;f/;+u ;DalGwt ljifox? sfof{Gjog u/fpg]
ljifosf] kqsf] 5f+ofk|lt klg ;+nUg u/L k7fOPsf] 5 . lj:t[t Joxf]/f pko'{Qm
sfuhftx?af6 cjut x'g] g} 5 . ;lGwdf pNn]v ePsf] eG;f/ sfof{non] ug'{kg]{
sfo{x? pNn]v eP cg';f/ sfof{Gjog ug'{ u/fpg' x'g / ljz]if u/L CTD hfFr tyf
CTD hfFrkf; eO{;s]kl5 ef/tLo ;Ldf eG;f/df e/kfO{ u/fO{ a'emfpg' kg]{ h:tf
sfo{x?nfO{{ cljnDa sfof{Gjog ug]{ u/fpg] Joj:yf ug{x'g cfb]zfg';f/ cg'/f]w u/]sf]
5.
g]kfn tyf ef/t aLrsf] kf/jxg ;lGw k'; @!, @)%% tbg';f/ hgj/L %, !(((
df gjLs/0f ePsf] s'/f txf+ cjut g} 5 . pQm ;lGwdf ePsf ljleGg Joj:yfx? dWo]
g]kfnsf] kf/jxgsf] ;fdfg ef/tLo e"ld e} 9'jfgL ug]{ l;nl;nfdf el/g' kg]{ CTD df
b'j} d'n's jLr kf/jxgsf] ;fdfg j;f/ k;f/ ug{sf] nflu :jLs[t ePsf !% j6f
gfsfx?af6 snsQf;Dd / snsQfaf6 pQm !% j6f gfsf;Dd ;fdfg 9'jfgLsf] nflu
k|of]u x'g] tf]lsP jdf]lhdsf] ;8s dfu{ -d'Vo d'Vo ljGb'_ sf] ljj/0f pNn]v ul/g'kg]{
gofF Joj:yf ePsf] 5 . sf/0fjz tf]lsPsf] dfu{ k|of]u ug{ ;lsg] cj:yf gePdf
ef/tLo eG;f/ clwsf/Lsf] k"j{ :jLs[lt k|fKt u/L j}slNks dfu{ k|of]u ug{ kfOg] s'/fdf
;xdlt ePsf] 5 . !% j6f gfsfdf tf]lsPsf ;8s dfu{ -d'Vo d'Vo ljGb'_ sf] k"0f{
ljj/0f ;lGwsf] Pg]Sr/ A df pNn]v ePsf s'/f cjut u/fp+5' . To:t} g]kfnL
cfoftstf{n] g]kfndf ;fdfg lelqPkl5 g]kfnL eG;f/n] ;fdfg lelqPsf] k|dfl0ft CTD
sf] d"nslk ef/tLo ;Ldf eG;f/ sfof{nodf k]z u/]k'Ug] ePsf] / CTD ef/tLo eG;f/
sfof{nodf j'emfPkl5 txfFaf6 ekf{O{ lng] Joj:yf ePsf] 5 . To:t} CTD ebf{ CTD sf]
;fydf k|tLtkq, ljn ckm n]l8+u, OGEjfO; / KoflsË lni6sf sfuhft ;+nUg eP k'Ug]
ePsf] 5 .
;fy} g]kfn ;/sf/sf] ;fdfg cfoft lgof{t x'Fbf OG;'/]G; jf a}+s Uof/]G6L grflxg],
One Time Lock nflu sG6]g/df cfPsf] ;fdfgsf] zLn b'?:t eP gePsf] hfFrg], zLn
b'?:t ePdf ;fdfgsf] hfFr gu/L 5f]l8lbg] ;fy} /]Nj] jfug jf zLN8 ePsf] d]l/g
sG6]g/ jf lknkm/k|'km sG6]g/ jf 6f/kf]lngn] 5f]k]sf] 6«sdf cfoft ePdf
gg\sG6]g/fOH8 ;fdfgsf] ;DaGwdf klg ef/tLo eG;f/ clwsf/Ln] pQm oftfoftsf
;fwgdf nufPsf] zLn b'?:t eP gePsf] hfFRg] / zLn b'?:t ePdf ;fdfgsf] hfFr
-124_
gu/L 5f]l8lbg] Joj:yfdf ;xdlt ePsf] 5 . To:t} ;fljsdf g]kfnaf6 ef/tLo e"ld e}
cfoft tyf lgof{t x'g] ;j} ;fdfgsf] dx;'n aLdf Duty Insurance ug'{kg]{ Joj:yf
ePsf]df cj cfoft tyf lgof{t ePsf ;fdfg dWo] ef/t ;/sf/n] ;Dj]bgzLn j:t'
egL g]kfn ;/sf/nfO{{ k"j{hfgsf/L u/fPsf] j:t'jfx]s cGo j:t'sf] dx;'n aLdf ug{
gkg]{ ePsf]5 . dx;'n aLdfsf] ;DaGwdf ;fljsdf jLdfsf] kf]ln;L g} lng' kg]{
k|fjwfgsf] ;§f cj cfoftstf{n] rfx]df a}+s Uof/]G6L klg lbg;Sg] ;xdlt ePsf] s'/f
cjut u/fpg rfxG5' .
ctM pko'{Qm pNn]lvt d'Vo d'Vo s'/fx?sf ;fy} ;lGwdf pNn]v ePsf txf+;+u
;DalGwt cGo ;j} ljifox? sfof{Gjog ug]{ u/fpg] Joj:yfsf] nflu txfFaf6 ljleGg
;Ldf eG;f/ sfof{nodf lgb]{zg x'g lgb]{zfg';f/ cg'/f]w ub{5' . gjLs/0f ePsf]
;lGwsf] k|lt hfgsf/L Pj+ cfjZos sfof{y{ ;fy ;+nUg /fvL k7fPsf] 5' .
-jfl0fHo d+=l5=d'= Jofkf/ zfvfsf] k=;+= @)%%.%^.%@–#)& r=g+= !$)) ldlt
@)%%.!).!_
8.04 kf/jxg ;lGw / cGo k|f]6f]sn tyf d]df]/]08dsf] Joj:yfnfO{{ sfof{Gjog
u/fpg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%%.%^ d=cf}=kmf= % r=g+= @%%( ldlt
@)%%.!).!*_
o; dGqfnodf ldlt @)%%.(.@( sf lbg a;]sf] a}7saf6 hgj/L %, !((( sf
lbg ;DkGg g]kfn ef/t aLrsf] kf/jxg ;lGw nufO{t To;sf] k|f]6f]sn tyf
d]df]/]08ddf ePsf] Joj:yfnfO{{ k|efjsf/L tj/n] sfof{Gjog u/fpg] ;DaGwdf pQm
a}7saf6 kfl/t lg0f{ox? dWo] b]xfosf lg0f{o sfof{Gjog txfFaf6 x'g'kg]{ ePaf6
cfjZos sf/jfxLsf] nflu o;} ;fy k7fO{Psf] Joxf]/f cfb]zfg';f/ cg'/f]w ub{5' egL
jfl0fHo dGqfno l5=d"= Jofkf/ zfvfsf] r=g+= !$$$ ldlt @)%%.!).^ sf] kqaf6
n]lvcfPsf] Joxf]/f k]z x'Fbf o;df pNn]lvt Joxf]/f ;a} eG;f/ sfof{nox?df kl/kq
ug]{ egL ldlt @)%%.!).!# df lg0f{o ePsf] Joxf]/f cg'/f]w ul/G5 .
-s_ g]kfndf cfoft ul/g] a:t'x? g]kfn lelqPkl5 CTD Form sf] k|lt t'?Gt
Adjoining border Land Customs nfO{{ Endorse u/L pknJw gu/fPdf Duty
Insurance jf a}+s Uof/]G6L /sd ef/tLo eG;f/n] c;"n ug{ ;Sg] x'gfn]
Memorandom sf] wf/f !% sf] -s_, -v_ / -u_ cg';f/ CTD sf k|ltx? ;DalGwt
lgsfox?nfO{{ pknJw u/fpg] Joj:yfsf] nflu eG;f/ laefun] ;DalGwt eG;f/
sfof{nonfO{{ o;tkm{ k|fyldstf lbO{{ CTD kmd{ kmsf{pg] lgb]{zg lbg] . CTD
kmd{sf] ;Ssn k|lt t'?Gt ef/tLo eG;f/df a'emfO{ e/kfO{ ;d]t lng] ug{ cfoft
stf{nfO{{ klg hfgsf/L u/fO lbg] .
-v_ jt{dfg ;lGw, k|f]6f]sn / d]df]/]08d cg'?k CTD sf] ;fydf cj pk|fGt k|tLtkq,
ljn ckm n]l8Ë, OGEjfO; / KoflsË lni6 dfq eP k'Ug] Joj:yf ePsf]n] g]kfn
;/sf/sf] ;fdfgx? cfoft lgof{t x'Fbf Insurance jf a}+s Uof/]G6L grflxg]
ePsf] .
-u_ One Time Lock nflu sG6]g/df cfPsf] ;fdfgsf] l;n b'?:t eP gePsf] hfFrg],
zLn b'?:t ePdf ;fdfgsf] hfFr gu/L 5f]l8lbg] ;fy} /]Nj] jfug jf l;N8 ePsf]
d]l/g sG6]g/ jf lknkm/ k|'km sG6]g/ jf 6f/kf]lngn] 5f]k]sf] 6«sdf cfoft ePdf
-125_
gGsG6]g/fOH8 ;fdfgsf] ;DaGwdf klg ef/tLo eG;f/ clwsf/xL?n] pQm
oftfoftsf ;fwgdf nufPsf] zLn b'?:t eP gePsf] hfFrg] / zLn b'?:t ePdf
;fdfgsf] hfFr gu/L 5f]l8lbg] Joj:yf ;xdlt ePsf]n] ;f] ;DalGwt Joj:yf
eG;f/ gfsfx?nfO{{ eG;f/ laefun] hfgsf/L u/fpg] .
-3_ snsQfsf] cltl/Qm jt{dfg yk kf/jxg dfu{ -k"mnjf/L–a+unfjGw tyf
/flwsfk'/_ sf] ;~rfngsf] nflu o; cl3 ckgfOPsf] Operating Mopdalities
oyfjt\ /xg] / !% j6f kf/jxg gfsfdf cfjt hfjt ubf{ tf]lsPsf dfu{x?sf]
af/] ;DalGwt eG;f/ sfof{nonfO{{ eG;f/ laefun] hfgsf/L u/fpg] .
8.05 ;L=6L=8L=k|dfl0ft ug]{ af/]
-e+=lj=sf= k=;+ @)%%.%^ d=cf}= kmf= ^@ r=g+ @(%& ldlt @)%%.!@.(_
;L=l6=l8= k|dfl0Lt ug]{ af/] o; laefusf] ;+Vof )%@.%# d=cf}=kmf=g+ !!# -k%@_
r=g+ @(&( ldlt @)%#.!.^ sf] kq k|fKt ePs} x'g'kb{5 . t];|f] d'n'saf6 k}7f/L eO
cfpg] ;fdfgx? ;DaGwL ;L=l6=l8= kmf/fdx? ;f];+u ;DalGwt ;fdfgx? g]kfn k|j]z
g'x+b} klg k|dfl0ft ul/lbg] u/]sf]5 eGg] u'gf;f] ;'lgg cfPsf]n] t];|f] d'n'saf6 k}7f/L
x'g] ;fdfgx?;+u ;DalGwt l;=l6=l8=x?df pNn]v ePsf] ;fdfg / ;f];+u ;DalGwt
sfuhftx? eG;f/df k]z x'g cfO;s]kl5 dfq x]/L hfFrL ;L=6L=8L=k|dfl0ft ul/lbg]
Joj:yf ug{ u/fpgx'g lgb]{zfg';f/ cg'/f]w u/]sf]5' .
8.06 ;L=6L=8L= k|dfl0ft ug]{ af/]
-eG;f/ ljefusf] k=;+ lg= @)%%.%^r=g+ #*) ldlt @)%^.@.!$_
o; eG;f/ laefu dx;'n zfvfsf] k=;+ @)%@.%# d=cf}=kmf=g+ !!#-k %@_ r=g+
@(%( ldlt @)%#.!.^ sf] kq k|fKt ePs} xf]nf . pQm kqdf pNn]v eP cg'?k Jofkf/
;GwLsf] k|fjwfgsf;fy} g]kfn / ef/t ;/sf/sf] eG;f/ dxf lgb]{zsHo"x? aLr !$
b]lv !^ clk|n !((( df ePsf] t]>f] a}7sdf 5nkmn eP cg';f/ lgDgfg';f/ ug{x'g
hfgsf/Lsf]nflu cg'/f]w 5 .
!= ;L=6L=8L=cGt/ut snsQfaf6 dfn;fdfg rnfg ePsf]df ;L=6L=8L=hf/L ePsf]
ldltn] !%-kGb|_ lbgleq ;f] ;fdfg g]kfn k|j]z u/]sf] ;L=6L=8L=g]kfnsf] eG;f/af6
k|dfl0ft u/L ;Ldfjlt{ eG;f/df a'emfpg' kg]{ .
@= pQm cjlwleq l;= l6=l8= ga'emfPdf hl/jfgf a'emfpg' kg]{ Joj:yf klg /x]sf] .
-126_
(= eG;f/ hfFrkf;
9.01 ck|fdfl0fs / gSsn sfuhft (Photocopies of Non-negotiable Copies)
sf cfwf/df dfn;fdfg g5f8\g] af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )$&.$* r=g+= @^@& ldlt @)$&.!).@!_
eG;f/ sfof{nodf lgsf;L k}7f/L x'g cfpg] dfn ;fdfgx?;+u ;DalGwt

sfuhftx? (Documents) laz]if u/L cfoft O{hfht kq cGt{ut t]>f] d'n'saf6
k}7f/L eO{ cfpg] dfn ;fdfgx? ;DaGwdf eG;f/df k]z x'g cfpg] cfjZos
sfuhftx? kmf]6f]slk jf (Non-negotiable copy) klg x'g] / To:tf sfuhftx?sf
cfwf/df ;fdfgx? 5fl8g] ul/Psf] eGg] a'lemg cfPsf]n] To:tf ck|fdfl0fs / gSsn
sfuhft (Photocopies of Non-negotiable copies) sf cfwf/df dfn;fdfg g5f8\g]
ug{x'g / cfjZos kg]{ ;a} sfuhftx? ;Ssn (Original) g} ;DalGwt k}7f/Lstf{ jf
lghsf] clestf{ (Agent) nfO{ k]z ug{ nufpg] / k|:t't x'gcfPsf cfoft O{hfht kq,
lan lahs, lan ckm n]l8Ë jf Po/j] lan, k|tLtkq, aLdf, KoflsË lni6, pTkltsf]
k|df0fkq (Certificate of Origin) cflb cfjZos ;a} sfuhftx? (Documents) ;Ssn
(Original) x'g\ xf]O{gg\ x]/L hfFrL ;Ssn sfuhftx?sf cfwf/df lgodfg';f/ cfoftLt
;fdfgx? hfFr kf; u/L 5f8\g] Joj:yf ldnfpg' x'g cg'/f]w u/]sf]5' .
;fy}, sltko pTkltsf] k|df0fkq (Certificate of Origin) dfn lgof{ts (Consignor) n]
g} ul/lbPsf] klg b]lvg cfPsf]n] cGt/f{li6«o k|rng cg';f/ lgof{tstf{sf] d'n'ssf]
jfl0fHo ;+3 (Chamber of Commerce) af6 hf/L ePsf] pTkltsf] k|df0fkq
(Certificate of Origin) nfO{ g} dfGotf lbg] Joj:yf x'g klg cg'/f]w 5 .
9.02 DofugLh 8fOcS;fO8, ds{/L cS;fO8 / l;Ne/ cS;fO8 Jofl6«df g} k|i6
?kn] pNn]v x'g' kg]{ jf/]
-)%).%! sf] kl/kq ;+u|x M * ldlt @)%).!!.!^_
Toxf+sf] ldlt @)%).(.@) r=g+= @%)* tyf ldlt @)%).!).!* r=g+= #@!&
sf] kq k]z x'+bf eG;f/ b/jGbLsf] ;+=g+= *%)^=!!=)), *%)^=!@=)), *%)^=!#=))
cGtu{t kg]{ DofugLh 8fOcS;fO8, ds{/L cS;fO8 / l;Ne/ cS;fO8 Jof6«Ldf g}
k|i6 ?kn] pNn]v x'g'kg]{ / ;f] pNn]v u/]sf s'/fdf z+sf nfu]df k/LIf0f k|ltj]bg
;d]t lng'kg]{ egL ldlt @)%).!!.!! df lg0f{o ePsf] x'+bf lg0f{ofg';f/ ug{x'g cg'/f]w
5.
9.03 ;d'Gb|kf/af6 k}7f/L x'g] dfn ;fdfgx? sd (Short) eO{ cfPdf dx;'n
lng] af/]
-kl/kq ;+u|x @)%# M@& ldlt @)%@.!).&_
pk/f]Qm laifo la/f6gu/ eG;f/ sfof{nosf] k=;+=r=g= !)$( ldlt @)%@.(.!

sf] kq k|fKt e} k]z x'Fbf ;d'b|kf/af6 k}7f/L eO{ cfpg] k|tLtkq cGtu{tsf ;fdfgx?
sd -Short_ eO{ cfPdf ;f]sf] arfj6sf] nflu ;fljs b]vL ul/cfPs} k|lqmof cg';f/
b]xfo adf]lhdsf] Joj:yf ug]{ ldlt @)%@.(.@) df gLltut lg0f{o ePsf]n] tbg';f/
-127_
ug{ u/fpg cg'/f]w ul/G5 .
-!_ kf]6{ -Port_ df ;fdfg cfOk'Ubf -Land ubf{_ cj:yfdf ;fdfg sd cfPsf]
kfOPdf -Short Landed ePdf_ ;fdfgsf] rnfg g} sd ePsf] -Short
Shipped_ x'g ;Sg] ;DefjgfnfO{ b[li6ut u/L o:tf]df snsQf kf]6{ 6«:6sf
sldZg/ -Port / Commissioner_ n] dfn sd cfPsf] -Short Landed jf
Short Shipped_ egL /Ltk"j{ssf] k|dfl0ft ul/lbPsf] lnvt k]z x'g cfPdf
/ dfn rnfg stf{n] sd rnfg ePsf] -Short shipped_ ;fdfg k"lt{ ul/lbg]
sjf]n u/L Pn=;L= vf]n]sf] a}+s dfkm{t k|dfl0ft kq k|fKt x'g cfPdf To:tf]
sd rnfg jf sd k|flKt -Short Shipped jf Short Landed_ ;fdfg hltsf]
dx;'n glnO{ jfFsL cfPsf] ;fdfg hltsf] dfq nfUg] eG;f/ dx;'n cflb
a'lemlnO{ ;fdfg hfFrkf; ul/lbg] cGoyf k"/} ;fdfgsf] nfUg] dx;'n dfq
nfUg] eG;f/ dx;'n w/f}6Ldf /fvL ;fdfg hfFrkf; ul/lbg] / pko'{Qm
sfuhftx? k]z ePkl5 w/f}6Lsf] lx;fj ldnfpg] .
@= snsQf eG;f/ -Calcutta Customs_ n] C.T.D. kmd{df tf]lsPsf] -Detained_
jf o:t} cfzosf] Joxf]/f hgfO{ sd dfn;fdfg k}7f/L x'g cfPdf ;Dk"0f{
dfn;fdfgsf] nfUg] dx;'n /sd w/f}6Ldf /fvL cfPsf] ;fdfg hfFrkf; ug]{
/ kl5 ;f] ;fdfg k}7f/L x'g cfPdf w/f}6L /sd ;b/:ofxf ug]{ .
#= dfly -@_ sf] dfn;fdfg x/fO{ (Loss eO{_ cfpg ;Sg] l:ylt gePdf /
snsQfaf6 lx+l8;s]kl5 /]Nj] jf 6«saf6 rf]/L eO{ dfn;fdfg k}7f/L x'g
gcfPdf klg ;Dk"0f{ dfn;fdfgsf] nfUg] dx;'n cflbsf] /sd w/f}6Ldf /fvL
dfn;fdfg hfFrkf; ug]{ / kl5 aLdf sDklgaf6 pQm x/fPsf] Iflt -Loss
IftL_ sf] ;j]{If0f cflb eO{ aLdf sDkgLn] pQm If]qL jfkt /sd e'QmfgL
lbPsf] -lab]zL d'b|f k|fKt x'g cfPsf]_ ;DalGwt a}+saf6 k|dfl0ft eO{ cfPkl5
Iflt eP hlt dfn;fdfgsf] x'g] dx;'n k}7f/Lstf{nfO{{ lkmtf{ lbg] / afFsL
/sd ;b/:ofxf ug]{ .
9.04 Pn= lk= UofF; pBf]udfkm{t /]u'n]6/, xf]h kfOkx? k}7f/L ug{lbg] jf/]
-eG;f/ ljefusf] k=;+= )%#.%$.d=cf}=kmf=g !#^ r=g+ = @%%@ ldlt @)%$.@.@!_
pk/f]Qm laifo Pn=lk= UofF; e/]sf] l;ln08/;+u ;DalGwt /]u'n]6/, xf]h
kfOkx? hyfefjL ahf/df laqmL eO{/x]sf] x'gfn] o;af6 hg;fwf/0fdf b'3{6gf kg]{
;+efjgfnfO{ Wofgdf /fvL cj pk|fGt Pn=lk= UofF; pBf]ux? dfkm{tdfq lemsfO{Psf
tL ;fdfgx? :jb]zdf k}7f/L ug{ lbg' x'gsf] nflu Joj:yf ldnfO{ ;xof]u ul/lbg'x'g
lgb]{zfg';f/ cg'/f]w ul/G5 egL g]kfn u'0f:t/ tyf gfktf}n laefusf] k=;+ lg=zf=
!%%.)%#.%$.!)*! ldlt @)%$.@.! sf] kqaf6 n]lvcfPsf] Joxf]/f k]z x'Fbf pk/f]Qm
Joxf]/f hfgsf/L u/fpg] ldlt @)%$.@.!( sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
9.05 uGtJo :yfg gk'u];Dd sfuhftx? ;fydf /fVg] jf/]
-eG;f/ ljefu lg/LIf0f zfvfsf] k=;+= @)%$.%% r=g+= @** ldlt @)%%.!.!^_
pko'{Qm ljifodf eG;f/ sfof{nox?af6 ;fdfg hfFrkf; eP kZrft pQm

;fdfg uGtJo :yfg gk'u];Dd k|1fkgkq nufot eG;f/ hfFrkf; ePsf cfjZos
sfuhftx? ;fdfg ;fy clgjfo{ ?kdf /xg' kg]{ Joj:yfsf] hfgsf/L ;j} eG;f/
Ph]06, ;fdfg k}7f/L ug]{ kf6L{ / JolQmnfO{{ tTsfn} ug{ u/fpgx'g cfb]zfg';f/ cg'/f]w
-128_
ub{5' .
9.06 ljb]zL d'b|f 3f]if0ff u/fpg] Joj:yf af/]
eG;f/ ljefu dx;'n zfvfsf] k=;+=d=cf}=kmf= !$*÷@)%^.%& r=g+=@#@@ ldlt
@)%&.!.!^_
pko'{Qm ljifodf g]kfn /fhkq efu $ v08 #% ;+Vof !) ldlt @)$@.#.# df

k|sflzt cy{ dGqfnosf] ;"rgfdf ljb]zL gful/sx?n] g]kfn /fHodf cfk"m cfpFbf
NofPsf] ljb]zL d'b|fsf] /sddf ga9fO{ sd ljb]zL d'b|f g]kfn /fHoaf6 jflx/ n}hfg
jf k7fpg kfpg] 5g\ . t/ o:tf JolQmn] g]kfn /fHodf k|j]z ubf{ l8hODjf/s]zg
sf]8{df jf k|1fkgkqdf cfk"m;+u NofPsf] ljb]zL d'b|fsf] /sd cWofudg clws[t 5]p
jf eG;f/ clws[t5]p 3f]if0ff u/]sf] x'g'kb{5 eGg] Joj:yf pNn]v ePsf]5 . ;f]
k|sflzt ;"rgf adf]lhdsf] sfo{ gePsf] eGg] /fh:j cg';Gwfg ljefuaf6
n]vLcfPsf ;DaGwdf k]z x'Fbf lgDg adf]lhd lg0f{o ePsf]n] ;f] cg'?k ug{ u/fpg'
x'g ldlt @)%&.!.@% sf] lg0f{ofg';f/ cg'/f]w ub{5' .
!= pko'{Qm /fhkqdf k|sflzt ;"rgf adf]lhd ljb]zL d'b|f clgjfo{ ?kn] 3f]if0ff
u/fpg] / ;f]sf] nflu s'g} ljb]zL ofq'n] cd]l/sL 8n/ @))) jf ;f] a/fa/
cGo kl/jTo{ ljb]zL d'b|feGbf j9L gub ;fydf NofPdf kmf/ddf 3f]if0ff
ug'{kg]{ Joxf]/fsf] ;"rgf g]kfnL tyf c+u|hLdf eG;f/ sfof{nosf] cfudg
sIf tyf ofq'x? ;a}n] b]lvg] u/L 7fp+F 7fpFdf /fVg] Joj:yf cljnDj
ldnfpg] .
@= cWofudgaf6 ljt/0f ul/g] Disembarkation Card d} ljb]zL ljlgdo 3f]if0ff
ug]{ Joj:yf geP;Dd eG;f/ sfof{noaf6} ljb]zL d'b|f 3f]if0ff ug]{ kmf/d
jgfO{ ljt/0f ug'{kg]{ ePsf]n] lq=lj=:yn eG;f/ sfof{non] ofq'sf] gfd,
/fli6«otf, /fxbfgL gDj/ p8fg gDj/ Pj+ ;fydf /x]sf] ljb]zL d'b|fsf]
kl/df0f OToflb ljj/0f b]lvg] u/L kmf/d 5kfO{ ofq'x?nfO{ xjfO{hxfhd}
cWofudgn] ljt/0f ug]{ Disembarkation Card ;+u} lbg] Joj:yf ug]{ .
#= g]kfnL / ljb]zL ofq'n] cfk"m;+u eG;f/ dx;'n nfUg] jf gnfUg] ;fdfg eP
klg clgjfo{ ?kdf Customs DecaLration eg'{ kg]{ Joj:yf ug]{ . Green
Channelaf6 hfg]x?sf] xsdf klg of] Joj:yf clgjfo{ ?kdf nfu" ug]{ .
$= Green Channel sf] Duty Officer n] k|To]s JolQm;+u To:tf] kmf/d hDdf
ug]{ / ofq' Clear eO{ ;s]kl5 ;f]sf] clen]v /lhi6/df /fVg] jf sDKo"6/df
/fVg] .
%= s'g} ofq'n] Customs Declaration ge/L Green Channel leq k:g nfu]df
Customs Declaration kmd{ eg{ nufP/ dfq Green Channel df k:g lbg] .
^= s;}n] tf]lsPsf]eGbf a9Lsf] ljb]zL d'b|f 3f]if0ff u/]df lghnfO{ Foreign

Currency Import sf] k|df0f lbg] Joj:yf eG;f/ sfof{non] ug]{ .
&= ljb]zL d'b|f 3f]if0ff ug'{kg]{ Joj:yf :yndfu{af6 k|j]z ug]{ ofq'x?sf]
;DaGwdf klg nfu" ug]{ / ;f]sf] nflu ljb]zL ljlgdo 3f]if0ff ug]{ kmf/d
:yn dfu{sf eG;f/ sfof{nox?n] klg 5kfO{ k|j]z :ynsf cWofudg
-129_
sfof{nod} ofq'x?n] kfpg] u/L pknJw u/fpg] / tf]lsPsf] kl/df0feGbf a9L
ljb]zL ljlgdo 3f]if0ff ePsf]df Foreign Currency Import sf] ;l6{lkms]6 -
k|df0f_ lbg] Joj:yf ug]{ . o:tf] kmf/d 5kfpFbf lq=lj=:yn eG;f/
sfof{no;+u ;Dks{ u/L e/;s Pp6} gd"gfsf] 5kfpg] .
9.07 For Sale in India Only tf]lsPsf j:t'x?sf] k}7f/L ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%&.%*.d=cf}=kmf=g+= @^ r=g+= %$! ldlt
@)%&.^.$_
ldlt @)%&.@.@^ sf] cf}Bf]lus k|j4{g jf]8{n] u/]sf] lg0f{odf g]kfndf :yflkt
pTkfbgd"ns pBf]ux?nfO{ cfk"mn] g]kfndf pTkfbg ul//x]sf jfx]s cfˆgf dft[
sDkgLaf6 pTkfbg cGo j:t'x?nfo{ g]kfndf pTkfbg ug]{ p2]Zoaf6 ahf/ k/LIf0fsf]
nflu k}7f/L ug{ rfx]df z'?df ! jif{sf] nflu j:t' tf]sL cfoft u/L g]kfnL ;f]n
Ph]G6, l8li6«Jo'6/, :6lsi6 tyf l8n/dfkm{t ljt/0f ug{ lbg] / cTofjZos b]lvPdf
c? ! jif{;Ddsf] cjlw yk ul/lbg] eGg] Joj:yf ePsf] x'Fbf ;f] jfx]ssf] cj:yfdf
For Sale in India Only n]lvPsf j:t' k}7f/L ug{ glbg] Joj:yf ug{x'g lg0f{ofg';f/
cg'/f]w 5 .
9.8 ;fdfgsf] 3f]if0ff af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%*.%( r=g+= !^)) ldlt @)%*.!).!!_
eG;f/ sfof{noaf6 hfFrkf; ePsf] k|1fkgkqdf sltko ;fdfgsf] 3f]if0ff;+u

d]n gvfPsf], 3f]if0ff ubf{ dfnj:t'sf] lgwf{l/t OsfOdf pNn]v gu/L
lk;÷kf]sf÷kf]s6 egL pNn]v u/]sf] kfOPsf] x'Fbf o:tf dfnj:t'x?sf] k|s[lt cg'?k
3f]if0ff gubf{ /fh:j c;'nLdf :jtM k|efj kg{ hfg] x'Fbf o;tkm{ ljz]if Wofg lbg' kg]{
egL /fh:j cg';Gwfg ljefusf] k=;+= )%*.%( r=g+= (*) ldlt @)%*.(.!* sf]
kqaf6 n]lvcfPsf] x'Fbf cfoft k|tLtkq ;DaGwL o; ljefusf] k=;+= @)%#.%$
d=cf}=kmf=g+= @$-k=@^_ r=g+= !#@) ldlt @)%#.(.@@ / kl/df0ffTds PsfO ;DaGwdf
r=g+= $# ldlt @)%&.!).!# sf] kl/kqnfO{ ;d]t b[li6ut u/L pNn]v ePsf] ljifodf
lj]z]if Wofg k'¥ofpg' x'g cg'/f]w ul/Psf] 5 .
9.09 lahs÷k}lsË lni6 ;+nUg ug]{ Joj:yf ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}+ !-v_ @)%(.^) r=g+= **&_
o; laefu / cGt{utsf OsfO{ sfof{nox?af6 /fh:j r'xfj6 lgoGq0f ug]{

qmddf cfGtl/s cf];f/ k;f/sf ;fdfg 58\s] k/LIf0f ubf{ eG;f/ gfsfaf6
hfFrkf; e} cfPsf] ;fdfgsf] k|1fkgkq;Dd k|:t't x'g], To;;+u ;DalGwt
ljhs÷KoflsË lni6 k]z gx'g] cj:yfn] ubf{ eG;f/af6} hfFrkf; e} cfPsf] j:t' xf]
xf]Og egL olsg ug{ sl7gfO{ ePsf]n] ;DalGwt eG;f/ gfsfn] k|1fkgkq;fy !÷!
k|lt k|dfl0ft ljhs / KoflsË lni6 klg ;+nUg ug]{ Joj:yf x'g cg'/f]w ub{5' egL
/fh:j cg';Gwfg laefusf] r=g+= $)# ldlt @)%(.&.* sf] kqåf/f n]lvcfPsf]n]
pNn]lvt Joj:yf sfof{Gjog ug{x'g ldlt @)%(.&.!% sf] lgb]{zfg'f;f/ cg'/f]w 5 .
-130_
9.10 dfnj:t'sf] hfFrkf; ;DaGwdf

-eG;f/ ljefu dx;'n zfvfsf] k=;+=d=cf}+.@)%(.^) r=g+= !)&^_
eG;f/ sfof{nox?af6 g]kfn /fHodf k}7f/L x'g] dfnj:t'x? k|tLtkq vf]Nbfs}

cj:yfdf dfn jf j:t'sf] ls6fgL -:k]l;lkms_ ljj/0f pNn]v ug'{kg]{ / eG;f/af6
;fdfg hfFrkf; ubf{ klg oL s'/fx? x]/L k|tLtkqdf gv'n]sf] eP a|f08, df]8]n,
;fOh, sDkgL cfLb ;a} kIf ;d]tsf] ls6fgL ljj/0f v'nfP/ dfq hfFrkf; ug'{kg]{
cfly{s P]gdf Joj:yf ePsf]df xfn s]xL eG;f/af6 To; kIfnfO{ Vofn gu/]sf]
a'lemg cfPsf] 5 . h:t} 6]S;6fO{n k]mla|s -;'tL jf cGo /]zf cyf{t ljleGg lsl;dsf
tof/L sk8f dWo] s'g lsl;dsf] sk8f xf] < ;/n lsl;daf6 klxrfg ug{ g;lsg]
u/L_ eg]/ dfq k|tLtkq vf]Ng' / hfFrkf;df klg ;a} s'/f gv'nfO{ hfFrkf; ug'{
cfly{s P]gsf] :ki6 ?kdf jlv{nfk x'g hfG5 . o;/L o; kIfnfO{ Wofg glbO{ h'g;'s}
j:t' klg Jofks cy{ nfUg] -e]u_ 3f]if0ffaf6} cfly{s P]gsf] ljk/Lt u/L ;fdfg
hfFrkf; u/L 5f8]sf] kfOPdf To:tf ;DalGwt sd{rf/LnfO{ cfjZos s8f sf/jfxL
ul/g] Joxf]/f ;d]t cfb]zfg';f/ cg'/f]w 5 .
9.11 l56f]5l/tf] ?kdf ;DalGwtx?nfO{ ;]jf k|bfg ug{] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%(.^) r=g+= !##&_
pk/f]Qm ljifodf eG;f/ k|zf;gaf6 l56f]5l/tf] ?kdf ;DalGwtx?nfO{ ;]jf
k|bfg ug{ / eG;f/df cfoft lgof{t x'g] dfnj:t'df x'g ;Sg] Go"g ljhsLs/0fnfO{
lgoGq0f u/L sf/f]jf/ d"NonfO{ oyfy{k/s agfpg lgDg lnlvt Joj:yf tyf
k|lqmofx? s8fOsf;fy cjnDag ug{x'g lg0f{ofg';f/ cg'/f]w ul/G5 .
!= lgsf;L k}7f/L x'g] dfnj:t'x? lglZrt ;doleq eG;f/ k|zf;gn] hfFrkf;
ul/;Sg' kg]{ u/L Joj:yf ldNffpgx'g tyf cfd hgtf;+u ;/f]sf/ ePsf ;j}
sfo{x? tf]lsPsf] ;doleq ;Dkfbg ug{x'g / ;DkGg x'g g;s]sf]df ;f]sf]
lhDd]jf/L sfof{no k|d'vn] jxg ug'{kg]{ .
@= k|tLtkq vf]Nbfsf] cj:yf b]lv g} dfnj:t'sf] jf:tljs klxrfg (Specific
Declaration) x'g] u/L k|tLtkq vf]Ng] sfo{nfO{ b[9tfsf;fy kfng u/fpg
k|tLtkq vf]ln;s]kl5 ;DalGwt a}+saf6 sfof{nodf lj=lj=lg=kmf=g+= # k|fKt
x'gf;fy Specific DecaLration eP gePsf] x]/L Go"g ljhsLs/0f x'g ;Sg]
;Defjgf ;d]tnfO{ b[li6ut u/L clu|d ;hutf ckgfpg] .
#= Go"g ljhsLs/0f e} k}7f/L x'gcfPsf dfnj:t'nfO{ cfly{s cWofb]zsf] k|fjwfg
jdf]lhd v/Lb ug]{ u/fpg] Joj:yfnfO{ nfu" ug]{tkm{ ljz]if cu|;/tf
(Initiation) lnO{ sfo{jfxL ug]{ .
9.12 ;jf/L ;fwgsf] clen]v jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=+ d=cf}=kmf *&.)%(.^), r=g+= !!&^, ldlt
@)^).!@.@
pko'{Qm ljifodf ;jf/L tyf 9'jfgLsf ;fwg k}7f/L x'g ;Sg] eG;f/
sfof{nox?nfO{ ldlt @)^! ;fn j}zfv ! ut]b]lv g} clgjfo{ ?kdf ;+nUg 9f+rf
jdf]lhdsf] ljj/0f ePsf] clen]v /lhi6/ /fVg] Joj:yf ldnfpg tyf ;f] ;DjGwdf
-131_
lgDgfg';f/ ug]{ u/L lgb]{zg lbg] elg ldlt @)^).!!.!* df lg0f{o ePsf]n]
!= ;jf/L tyf 9'jfgL ;fwg k}7f/Lsf] clen]v ljj/0f 9fFrf cg';f/sf] /lhi6/
/fVg] Joj:yf ug]{ .
@= ;f] /lhi6/df clgjfo{ ?kdf 9fFrf jdf]lhdsf] clen]vj4 ul/Pkl5 dfq
;jf/L tyf 9'jfgLsf ;fwgx? hfFrkf; ug]{ .
#= ;fdfGo k}7f/L -Jofkfl/s tyf JolQmut k|of]hg_, s'6g}lts tyf dx;'n
;'ljwf / cfof]hgf jf 7]s]bf/sf gfdjf6 k}7f/L x'g] ;jf/L tyf 9'jfgL
;fwgsf] clen]v cnu cnu /lhi6/df hgfpg] .
$= cfly{s jif{e/L k}7f/L ePsf pk/f]Qm ;fwgx?sf] ljj/0f cfiff9 d;fGtkl5
cnu cnu -bkmf # df pNn]v eP jdf]lhd_ b]lvg] ul/ eG;f/ ljefudf
k7fpg] .
%= To;/L tof/ ul/Psf] clen]vnfO{ ;'/lIft ;fy sfof{nodf /fVg] cyf{t\ ;f]
clen]vnfO{ slxn] klg g;8fpg] Joj:yf ug]{ .
g]kfn ;/sf/
cy{ dGqfno
eG;f/ ljefu
;jf/L tyf 9'jfgL ;fwg k}7f/Lsf] clen]v ljj/0f
eG;f/ sfof{nosf] gfd M
hDdf
eG;f/ k|dfld0ft
cfoftststf{sf] ;jf/L l;6 pTklQsf] pTkfbg OlGhg nfu]sf] hfFrsLsf]
l;=g+= k|=b=g+ ldlt r]=g+= l;=l;= nfUg] ug]{
gfd ;fwg ;+Vof d'n's jif{ g+= s/ gfd
d"No clws[t
dx;"n
9.13 ;jf/L ;fwgsf] eG;f/ k|1fkg ;DjGwdf

-eG;f/ ljefu dx;'n zfvfsf] k=;++ d=cf}=kmf ! kl/kq )^).^!, r=g+= !@^#, ldlt
@)^).!@.!^_
pko'{Qm ;DjGwdf To; ljefusf dxflgb]{zsHo"sf] sfo{sIfdf ePs]f 5nkmn

jdf]lhd ;jf/L ;fwgx?sf] eG;f/ k|1fkgsf ;DaGwdf b]xfo adf]lhdsf] Joj:yf
nfu' ul/ lbg] Joj:yfsf nflu cg'/f]w ub{5' ;f] Joj:yf nfu" ePsf] hfgsf/L k|fKt
ePkl5 ;a} oftfoft Joj:yf sfof{nox?nfO{ ;f] ;DaGwdf cfaZos lgb]{zg k7fOg]]
Joxf]/f ;d]t cg'/f]w ub{5' egL >L oftfoft Joj:yf laefusf] k=;+=@)^).^! -;jf/L_
r=g+=!%^^ ldlt @)^).!@.!) sf] kqaf6 n]lv cfPsf]df Joxf]/f k]z x'+bf oftfoft
Joj:yf laefusf] cg'/f]w dWo] $ gDj/sf] ;DaGwdf o; laefusf] k=;+=d=cf}=kmf=
*&.)%(.^) r=g+= !!&^ ldlt @)^).!@.@ sf] kqaf6 /lhi6/ l8hfOg u/L k7fO{
;lsPsf] 5 . ;fy} ;f] jfx]s cGosf] xsdf b]xfo adf]lhd ug]{ u/L kl/kq ug]{ egL
@)^).!@.!# df ePsf] lg0f{ofg';f/ cg'/f]w 5 .
!= ;jf/L ;fwgx?sf] yk Ps k|lt k|1fkgkq eg{ nufO ;fljs jdf]lhd Ps
-132_
k|lt ;jf/L wgLnfO{ pknJw u/fpg] / yk Ps k|lt ;Ssn k|1fkgkq ;jf/L
wgLn] ;jf/L btf{ u/fpg rfx]sf] oftfoft Joj:yf sfof{nodf eG;f/
sfof{nojf6} kq ;lxt ;f]e}m k7fpg] Joj:yf u/L lbg] .
@= Ps k|1fkgkqjf6 PseGbf a9L ;jf/L ;fwgx? cfoft x'+bf pQm
k|1fkgkqsf] k5f8L pNn]lvt ;jf/L ;fwgx?sf] OGhLg g+= tyf r]l;; g+=x?
;DjlGwt eG;f/ clws[tjf6 clgjfo{ ?kdf k|df0fLt ul/ 5fk ;d]t nufO
lbg] Joj:yf ul/ lbg] .
#= ;jf/L ;fwgsf eG;f/ k|1fkgkqx? gw'NofO{ h'g;'s} ;dodf vf]hL ePdf
klg kfpg ;Sg] u/L ;'/lIft /fVg] Joj:yf u/L lbg] .
$= cfoft ePsf ;jf/L ;fwgx?sf] cfoft ePsf] ldlt k|1fkg g+= /l;b g+=
bflvnf u/]sf] eG;f/ /sd OGhLg g+= r]l;; g++ df]8]n Pj+ l;6 ;+Vof ;d]t
pNn]v ePsf] 5'§} /]s8{ eG;f/ sfof{nox?df /fVg] Joj:yf ul/ lbg] .
9.14 /]l8of]oGq ;DjGwdf sfof{Gjog jf/] .
-eG;f/ ljefu dx;'n zfvfsf] k=;++ d=cf}=km'=!-v_)^).^!, r=g+= !@*^, ldlt
@)^).!@.@)_
pk/f]Qm ljifodf cy{ dGqfno, /fh:j dxfzfvfsf] k=;++ /f=lj= %.)^).^!
r=g+= (#@ ldlt @)^).!@.!! sf] kq;fy k|fKt ;"rgf tyf ;+rf/ dGqfnosf] k=;++ *
lkm|=Jo=)^).^! ldlt @)^).!@.@ sf] kqsf] 5fofFskL cfjZos hfgsf/Lsf] nflu
o;};fy ;+nUg u/L k7fOPsf] Joxf]/f ldlt @)^).!@.!( sf] lg0f{ofg';f/ cg'/f]w 5 .
;fy} pBf]u jfl0fHo tyf cfk"lt{ dGqfnosf] ldlt @)^).!@.!^ df k|sflzt /fhkq /
;"rgf tyf ;+rf/ dGqfnojf6 ldlt @)^).*.!^ df k|sflzt /fhkqx?sf] k|ltlnlk
;d]t hfgsf/Lsf] nflu o;};fy k7fOPsf] Jox]/f cg'/f]w 5 .
;"rgf tyf ;+rf/ dGqfnosf] k=;+= * lkm|=Jo=)^).^!, ldlt @)^).!@.@ sf] kq
pk/f]Qm ;DjGwdf ldlt @)^).!).@& o; dGqfnosf ;x ;lrjHo"sf]
;+of]hsTjdf eG;f/ ljefu, jfl0fHo ljefusf] k|ltlglw ;d]tsf] æ;Djfb jfxs
oGqx? jfo/n];, jfls6sL / cGo o:t} zJbjfxs oGqx? lgsf;L k}7f/L ;DjGwLÆ
ljifodf j;]sf] j}7sjf6 ePsf] l;kmlf/; cg';f/sf] k|lqmof nfu" ug]{ ;DjGwdf ldlt
@)^).!!.@* sf] dGqL:t/Lo lg0f{o ePsf]n] cfufdL @)^! ;fn j}zfv ! ut]b]lv nfu"
x'g] u/L >L cy{ dGqfno / >L jfl0fHo tyf cfk"lt{ dGqfnodf cg'/f]w u/L k7fpg]
lg0f{o eP cg';f/ lgDgfg';f/ ug]{ Joj:yfsf] nflu cg'/f]w 5 .
-s_ /]l8of] pks/0f cfoft÷lgof{t ubf{ lemsfOg] pks/0fx?sf] OGEjfO; ;d]t
/fvL /]l8of] P]g, lgod cGtu{t nfO;]G; lng' kg]{÷gkg]{ v'n:t kf/L jfl0fHo
ljefunfO{ ;"rgf tyf ;+rf/ dGqfnon] l;kmfl/; u/]kl5 jfl0fHo ljefun]
;f] cfoft Ohfht kq hf/L ug]{ To;sf] hfgsf/L ;"rgf tyf ;+rf/
dGqfnonfO{ lbg] / eG;f/ ljefun] jfl0fHo ljefusf] Ohfht kq cg';f/
pks/0fsf] k}7f/Ldf hfFrkf; ug]{ k|s[of ckgfpg] .
-v_ c:yfoL ?kdf ;+rf/ pks/0f cfoft÷lgof{t ubf{ ;"rgf tyf ;+rf/
dGqfnosf] l;kmfl/;df eG;f/jf6 hfFrkf; ug]{ k|s[of sfod} /fVg] .
-u_ /]l8of] P]g cGtu{tsf sfd sf/jfxL nfO;]G; hf/L, gljs/0f, gfd;f/L, nut,
-133_
nut s§f nufot lgodn] nfO;]G; lng' gkg]{ /]l8of] oGqsf] gfdfjnL /
/]l8of] oGq;+u ;dfj]z x'g] k|0ffnLsf cGo ljifoj:t' h:t} Antenna, LNA,
LNB,SSPS, HPA Transmitter, Exciter cflbx?sf] PsLg o; lk|mSjL]G;L
Joj:yfkg zfvfjf6} u/fO ;DjlGwt ;a}nfO{ hfgsf/L u/fpg] .
-3_ ldlt @)^).%.* sf] dGqL:t/Lo lg0f{o jdf]lhd /]l8of] P]g, lgod o;
lkm|Sj]G;L Joj:yfkg tyf k|ljlw ljZn]if0f dxfzfvfjf6 sfof{Gjog ug]{ .
g]kfn /fhkq v08 %# sf7df8f}+ d+l;/ !^ ut] @)^) ;fn cltl/QmfÍ %)
g]kfn ;/sf/n]] /]l8of] ;+rf/ -nfO;]G;_ lgodfjnL,@)$( sf] lgod !* sf] v08
-u_ n] lbPsf] clwsf/ k|of]u u/L b]xfosf /]l8of] oGqx? s'g} JolQmn] ljqmL ljt/0f
ug{sf] nflu nfO;]G; lng' gkg]{ Joj:yf u/]sf]n] of] ;"rgf k|sfzg ul/Psf] 5 .
!= GSM df]jfOn kmf]g ;]6
@= WLL 6]lnkmf]g ;]6
#= g]kfn b"/;+rf/ k|flws/0fjf6 GMPCS sf] nfO;]G; k|fKt ;]jf ;+rfngsf]

:of6]nfO6 g]6js{df cfj4 x'g] :of6]nfO6 6]lnkmfg ;]6 .
g]kfn /fhkq efu # v08 %# ;+Vof %) ldlt @)^).!@.!^
g]kfn ;/sf/n]] lgsf;L k}7f/L -lgoGq0f_ P]g, @)!# sf[] bkmf # n] lbPsf] clwsf/
k|of]u u/L v08 $@, ;+Vof ##, ldlt @)$(.*.!% sf] g]kfn /fhkq efu # df
k|sflzt jfl0fHo dGqfnosf] ;"rgf ! sf] cg';"rL @ sf] k}7f/Lsf nflu k"0f{ jGb]h
nfu]sf j:t'x?sf] v08 ! sf] pkv08 !=# sf] ;§f b]xfosf] pkv08 !=# /fv]sf] 5 .
æ!=# /]l8of] ;+rf/ -nfO;]G;_ lgodfjnL, @)$( sf] lgod !* jdf]lhd nfO;]G; lng
gkg]{ /]l8of] oGqjfx]s jfo/n];, jfls6sL, s8{n];, k|;f/ oGq, :of6]nfO6, l/l;e/,
lnÍ /]l8of] pks/0f h:tf /]l8of] pks/0f / cGo o:t} zJbjfxs, ;+jfbjfxs,
b[Zojfxs, tYofÍjfxs, /]l8of] oGqx? ->L % s]f ;/sf/sf] :jLs[lt k|fKt jfx]s_Æ
9.15 dfnjfxs 6«s nx/L eG;f/ If]qleq k|j]z ubf{ / jflx/ hf+bf sfod ug]{
/lhi6/ af/]
-eG;f/ ljefu lg/LIf0f zfvfsf] r==g+ $$$, ldlt @)^!÷%÷@(_
pk/f]Qm laifodf To; eG;f/ sfof{nodf dfnjfxs 6«s÷nx/Lx? k|j]z ubf{ /
eG;f/ sfof{no If]qaf6 To:tf dfnjfxs 6«s÷nx/Lx? jflx/ lg:s+bf ;fljsdf
/lhi6/df O06«L ug]{ ul/Psf]df ;+nUg gd"gfnfO{ ;d]t cfwf/ dfgL ;f]xL cg';f/ /
To:tf] Joj:yf gul/Psf]df tL gd"gf yfg–@ adf]lhd /lhi6/x? v8f ug{ x'g cg'/f]w
ul/G5 .
g]kfn ;/sf/
cy{ dGqfno
= = = = eG;f/ sfof{no
-dfnjfxs 6«s÷n/L eG;f/ If]qleq k|j]z ubf{ eg]{ OlG6« /lhi6/_
uf8L gDj/ uf8L uf8Ldf ePsf]
hDdf
uf8L k|j]z u/]sf] / uf8Lsf] sxfFaf6 8«fOe/sf] d'Vo d'Vo
cbt
O06«L ug]{sf] s}lkmot
lsl;d cfPsf] < j:t'x?sf] gfd
l;=g+= b:tvt b:tvt
ldlt ;do gfd / ldlt
gfd
/ ldlt
1 2 3 4 5 6 7 8 9 10 11 12
-134_
g]kfn ;/sf/
cy{ dGqfno
= = = = eG;f/ sfof{no
-dfnjfxs 6«s÷n/L eG;f/ If]qjf6 jflx/ hfFbf eg]{ /lhi6/_
uf8Ldf
uf8L
uf8L uf8L ePsf] d'Vo
uf8L k|j]z gDj/ / hDdf s}lkmo
sxfFaf6 sxfF 8«fOe/sf] d'Vo O06«L ug]{sf]
u/]sf] uf8Lsf] cbt t
cfPsf] < hfg] j:t'x?sf]
lsl;d
gfd
b:tvt b:tvt
l;=g+= ldlt ;do gfd gfd
/ ldlt
/ ldlt
2 3 4 5 6 7 8 9 10 11 12 13
9.16 k|1fkgkqdf b:tvt tyf 9'jfgL ;fwg af/]

-eG;f/ ljefu lg/LIf0f zfvfsf] r=g+= $(*, ldlt @)^!.&.@_
pk/f]Qm laifodf >L lq= lj= :yn eG;f/ sfof{nosf] k=;=+k| )^!÷)^@ r=g+=$@*
ldlt @)^!.%.#! sf] kqaf6 k|fKt x'g cfPsf] ;'emfjx? sf/jfxL x'g k]z x'+bf lgDg
cg';f/ ug]{ lg0f{o ePsf] Joxf]/f cg'/f]w 5 .
-s_ PseGbf a9L clws[t b/aGbL ePsf] eG;f/ sfof{noaf6 ;fdfg hf+rkf; ubf{
clws[t :t/sf] sd{rf/Lsf] b:tvtaf6 dfq hf+r kf; x'g] k|aGw x'g' kg]{ .
-v_ hf+rkf; ePsf] ;fdfg s'g 9'jfgL ;fwgaf6 9'jfgL x'g] xf] < :ki6 v'nfpg' kg]{ .
Pp6f 9'jfgL ;fwgdf Ps eGbf a9L k|1fkg kqsf] ;fdfg 9'jfgL x'g] cj:yfdf ;f]
uf8Ldf s'g s'g k|1fkg kqsf] s] slt dfn jf a:t' 9'jfgL x'b}5 . ;f] sf] d]lgk]mi6
tof/ u/L eG;f/ sfof{noaf6 k|dfl0ft u/fO{ ;DalGwt 9'jfgL ;fwgsf rfns ;fy
k7fpg] Joj:yf ldnfpg] .
9.17 eG;f/ ljGb" kl/jt{g jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;++= kl/kq !^÷)^!÷^@, r=g=+ &@%, ldlt @)^!.*.#_
pk/f]Qm ljifodf t]>f] d'n'sjf6 k|tLtkqsf] dfWodjf6 k}7f/L x'g] Jofkfl/s
dfnj:t'x?sf] k}7f/Lsf] l;nl;nfdf eG;f/ ljGb" kl/jt{g ul/Psf]df cj cfO{Gbf o;
ljefusf] k"j{ :jLs[lt glnO{ To:tf dfnj:t' hfFrkf; gug{ cfb]zfg';f/ cg'/f]w
ul/Psf] 5
9.18 rnlrqsf] k}7f/L jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= kl/kq÷)^!÷^@,r=g+= *!$, ldlt @)^!÷*÷!*_
rnlrq k}7f/L u/L Nofp+bf dL6/ sd u/L Nofpg] / e+;f/ sfof{nox?af6 e+;f/
dx;"n km/s km/s u/L lnOg] u/]]sf] cg';Gwfgaf6 b]lvPsf]n] cfjZos sf/jfO{ x'g
egL ;"rgf tyf ;+rf/ dGqfnoaf6 n]lv cfPsf]df sf/jfxL x'+bf b]xfo adf]lhd ug]{
u/L ldlt @)^!.*.!$ df lg0f{o ePsf]n] ;f] adf]lhd ug''{ u/fpg' x'g cg'/f]w 5 .
!= ef/taf6 k}7f/L x'g] rnlrqsf] sDtLdf ef=?=*),))).– d"Nofsg ug]{ u/L
;Gbe{ d"No tf]Sg] .
-135_
@= rnlrq k}}7f/L ubf{ jf:tljs dL6/ 3f]if0ff u/fpg] tk{m eG;f/ sfof{nox?
laz]if rgfvf] x'g] / k|1fkg kqdf rnlrq k|bz{g ubf{ nfUg] ;do ;d]t
clgjfo{ 3f]if0ff u/fpg] / o:tf] 3f]if0ffdf k|lt 306f !*)) dL6/ eGbf sd
b]lvg gx'g] .
9.19 Rojgk|f;sf] k}7f/L ;DjGwdf kl/kq ul/lbg] jf/] .
-eG;f/ ljefu dx;'n zfvfsf] r=g+= *@(, ldlt @)^!÷*÷@@_
pk/f]Qm ljifodf o; ljefusf] Ohfht kq ljgf ef/tsf] lxdfgL sDkgLjf6
;f]gf rfFbL gfds Rojgk|f; g]kfndf k}7f/L eO{ jhf/df ljqmL ljt/0f eO{/x]sf] eGg]
hfgsf/Lsf] cfwf/df s]xL kmd{x?df lg/LIf0f ul/ cf}ifwL P]g, @)#% cg';f/ ljefuLo
lg0f{ofg';f/ sf/jfxL klg eO{ ;s]sf] Joxf]/f hfgsf/lsf] nflu cg'/f]w 5 .
o;} l;nl;nfdf o; ljefusf] Ohfht ljgf s'g} klg sDkgLsf] Rojgk|f;
g]kfndf k}7f/L x'g glbg To; ljefu cGtu{tsf ;Dk"0f{ eG;f/ sfof{nox?nfO{ kl/kq
ul/ lbg' x'g ljefuLo lg0f{o cg';f/ cg'/f]w ub{5' elg cf}ifwL Joj:yf ljefusf] k=;+=
r=g++ !)#$lg=-@)^!.^@_ g]=!)# ldlt @)^!.*.!^ sf] kqjf6 n]lv cfPsf]n] n]lv cfP
cg';f/ ug{ u/fpg x'g ldlt @)^!.*.@@ sf] lg0f{ofg';f/ cg'\/f]w 5 .
9.20 lgb]{zg sfof{Gjog jf/]
-eG;f/ ljefu lg/LIf0f zfvfsf] lq=lj= :yn eG;f/ sfof{nonfO{ n]lvPsf] r=g+= (!%
ldlt @)^!.!).% sf] kq_
pk/f]Qm ljifodf lq=lj= :yn eG;f/ sfof{no d'n's s} Ps dfq cGt/f{li6«o
ljdfg:yn eG;f/ sfof{no xf] . ;Ldfl:yt eG;f/ sfof{nosf] t'ngfdf o; eG;f/
sfof{nosf sfd sf/jfxL / k|s[ofx? leGg / ljlzi6 k|sf/sf x'g] s'/f tfFxf ljlbt} 5 .
o; eG;f/ ljb]zL ofq' tyf cToflws dfqfdf ljlzi6 JolQmx?sf] cfjfudgsf] d'Vo
dfu{sf] ?kdf /x]sf] x'Fbf To; sfof{nojf6 pknJw x'g] ;]jfn] d'n'ss} 5ljnfO{ k|efj
kfg]{ tYonfO{ klg lj;{g x'+b}g . o;sf nflu cfjZos sfo{ k|s[of tyf cfr/0fnfO{
;'wf/ ug'{kg]{ ljifodf b'Odt x'g ;Sb}g . o;} tYonfO{ dWogh/ /fvL ;'wf/sf sfo{x?
nfu" ug{ lgDg ljifosf cltl/Qm To; sfof{no;+u ;DjlGwt yk ljifo eP ;f]
;d]tnfO{ ;doj4 ?kdf sfo{ of]hgf (Work Plan) jgfO ;DkGg ug{ / pQm sfo{
of]hgfsf] k|ultsf] ljj/0f k|To]s dlxgfsf] ! ut] / !^ ut] o; ljefudf pknJw
u/fpg] Joj:yf ldnfpg' x'g hfgsf/L u/fOG5 .
!= sfof{no ;dodf vl6g] ;a} sd{rf/Lx?n] tf]lsPsf] kf]zfs / eG;f/sf] sd{rf/L
lrlgg] nf]uf]x? clgjfo{ ?kn] nufpg] Joj:yf ug]{ .
@= cfoft÷lgof{t sIftk{msf] ;fdfg hfFrkf; ul/g] If]qtk{m jf cfudg tyf k|:yfg
sIf (Arrival & Departure Counter) sf] s'g} pko'Qm :yfgdf ;'ljwf÷;xfotfsIf
(Help desk) v8f u/L lgoldt ?kdf sd{rf/L v6fpg] Joj:yf ug]{ .
#= Jofkfl/s dfnj:t' (Commercial consignment) hfFrkf; ul/;s]sf] ef]lnkN6

lgoldt ?kdf ljefudf l56f] ;fwgåf/f hfgsf/L u/fpg] .
$= Cargo Model k"0f{ ?kdf ;+rfng ug]{ tk{m cfjZos tof/L ug]{ .
%= eG;f/ ljefujf6 xfn;Dd #) v08df k|sflzt eG;f/ d"NofÍg k'l:tsf cfufdL
c+sx? ;d]tnfO{ Jojl:yt ?kdf PsLs[t (Compiled) u/L cBfjlws u/fO /fVg] .
-136_
^= Computer jf6 hfFrsL tf]Sg] k|0ffnL nfu" ug]{ .

&= To; eG;f/ sfof{nosf] sfd sf/jfxL / sd{rf/Lsf] cfr/0f ;DjGwdf kg{ cfPsf
lnlvt tyf df}lvs ph'/L pk/ k|s[of lgwf{/0f u/L cfjZos sf/jfxLsf] Joj:yf
ldnfpg] .
*= lgsf;LnfO{ k|f]T;fxt ug{ lgsf;L Joj;foLx?, eG;f/ Ph]06, k|x/L k|zf;gsf jLr
;dGjo u/L ;dosf] ;Ldf (Working hour) a9fpg] .
(= ljb]zjf6 cfudg ePsf ;Dk"0f{ ofq'x?sf] ofq' ljj/0f Passenger manifest
;DjlGwt Airlines ;+u dfu u/L /fVg] Joj:yf ldnfpg] .
!)= lgsf;L÷k}7f/L x'g cfPsf dfnj:t'x?sf] (Cargo) klxnf] cfudg klxnf] k|fyldstf
(First come first serve) sf] ;]jf sfof{Gjog ug{ (Token k|yf_ nfu" ug]{ .
!!= ljb]zL ofq'n] k|1fkgkq eg'{kg]{ cj:yfdf c+u]|hL efiffdf tof/ ul/Psf] k|1fkgkq
pknJw u/fpg Joj:yf ldnfpg] .
dfly pNn]lvt ljifox? nfu" ug{ s'g} gLlt tyf cfly{s sl7gfO cfOk/]df s] s;f]
ul/g'kg]{ xf] ;f] ;DjGwdf cfˆgf] /fo 7x/ ;fy cljnDj n]vL k7fpg' x'g]5 .
9.21 Terrorist organization/Individuals sf] ;"rLdf ;dfj]z u/]sf] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}=l6=kmf= &&÷)^!÷^@, r=g+= (&&, ldlt
@)^!÷!)÷&_
pk/f]Qm ;DjGwdf k//fi6« dGqfnosf] o'=Pg )^!.^@TERR!$) ldlt @)^!.(.*
sf] kqjf6 Ajam'at AL-Tawhid Wa'al-Jihad, the al-Zarqawi Network / o; ;Dj4
cGo ;+u7gx?nfO{ ;+o'Qm /fHo cd]l/sfn] Executive order 13224 cGtu{t Terroist
Organizations/Indiviuals sf] ;"rLdf ;dfj]z u/]sf] / pQm Organizations/ Indiviuals
sf] ;DkQL lkm|h ug]{ nufotsf cGo k|ltjGwx? nufpg cg'/f]w u/L :yfgLo cd]l/sL
/fhb"tfjf;n] n]v]sf] l8;]Dj/ (,@))$ sf] kq ;fy k|fKt sfuhftx? cfjZos
sf/jfxLsf] nflu o;};fy ;+nUg u/L k7fPsf] Joxf]/f cfb]zfg';f/ cg'/f]w ub{5' egL
cy{ dGqfno s=k|= zfvfsf] k=;+=s=k|=!^, )^!.^@ r=g++ ()% ldlt @)^!.(.!% sf]
kqjf6 n]lv cfPOsf]df Joxf]/f k]z x'Fbf pk/f]Qmfg';f/sf] Joxf]/f ;a} eG;f/
sfof{nox?nfO{ hfgsf/Lsf] nflu n]lv k7fpg] elg ldlt @)^!.(.@! df ePsf]
lg0f{ofg';f/ cg'\/f]w 5 .
9.22 Intraocular lenses (IOL) af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=kl/kq÷)^!÷^@, r=g+= !!!), ldlt
@)^!÷!)÷@)_
k|:t't ljifodf cfFvfdf k|Tof/f]k0f ul/g] Intraocular lenses (IOL) (HS
90013010) sf] :t/Lotf x'g' cltg} cfjZos ePsf]n] ;f]sf] u'0f:t/ sfod /fVg /
k|of]unfO{ Jojl:yt ug{ cf}ifwL Joj:yf ljefudf btf{ u/fO dfq k}7f/L ug]{ Joj:yf ug{
ldlt @)^!.&.# df g]kfn ;/sf/ -;lrj :t/Lo_ lg0f{o ePsf]n] Intraocular lenses
cf}ifwL Joj:yf ljefusf] l;kmlf/;df dfq k}7f/L ug{] cg'dlt lbg ;a} eG;f/
sfof{nox?nfO{ kl/kq ul/lbg' x'gsf nflu cg'/f]w ul/G5 elg cf}ifwL Joj:yf ljefu,
k}7f/L zfvfsf] -k}_ )^!.^@ r=g=++ !##@ ldlt @)^!.*.@* sf] kqjf6 n]lv cfPsf]n] ;f]
cg';f/ ug{ u/fpg x'g cfb]zfg';f/ cg'/f]w 5 .
-137_
9.23 lgb]{zg ;DjGwdf -tftf]kfgL eG;f/ sfof{no_
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^!.^@ r=g++=(^& ldlt @)^!÷!)÷@!_
pk/f]Qm ;DjGwdf To; eG;f/ sfof{nojf6 lgsf;L k}7f/L x'g] dfnj:t'sf
;DjGwdf b]xfosf ljifoj:t'x? kfngf ePsf] eGg] obfsbf ;'lgg cfPsfn] clgjfo{
?kdf kfngf ug{ of] lgb]{zg lbPsf] 5' .
1. k|1fkgkqsf ;DjGwdfM Pp6f k|1fkgkqjf6 k}7f/L x'g] dfnj:t' PseGbf a9L
dfnjfxs 9'jfgLsf] ;fwgdf k}7f/L ug]{ Joj:yf cGTo ug]{ .
2. lgsf;L x'g] dfnj:t'sf] sfuhft ;DjGwdfM To; sfof{nojf6 lgsf;L x'g] dfnj:t'
/ ;f];+u ;DalGwt sfuhftx? le8fO{ lgsf;L x'g] ;fdfgsf] ljj/0f, d"No, kl/0ffd
cflb 7Ls 7xl/P dfq lgsf;L ug{ lbg] .
3. j:t' ljlgdo k|0ffnL ;DjGwdfM j:t' ljlgdo k|0ffnL cGtu{t x'g] lgsf;L /
k}7f/lsf] k|df0fkq / To;jf6 lbOg] ;'ljwfsf ;DjGwdf cBfjlws clen]v /fvL
lgodk"j{s lgsf;L k}7f/L x'g / To:tf] clen]vsf] hfgsf/L ljefudf ;d]t
k7fpg] .
9.24 KoflsË ul/Psf] vfB j:t'df x'g'kg]{ ljj/0f af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=kmf=kl/kq÷)^!÷^@, r=g++ !@(^, ldltM
@)^!÷!!÷@!_
pk/f]Qm ljifodf jfl0fHo ljefusf] k=;+=!@–%.)^!.^@ r=g++ %*! ldlt @)^!.!!.!&

sf] l8kf6{d]G6 :6f]/n] ljqmL ug]{ jf/]sf] kq / r=g++ %*& ldlt @)^!.!!.!& sf] v'b|f
Jofkf/L÷ls/fgf k;nn] ljqmL ug]{ ;fdfg jf/]sf] o; ljefunfO{ n]v]sf] jf]wfy{ kqdf
lgDgfg';f/sf j'+bfx? eG;f/ sfof{no;+u ;DjlGwt b]lv+bf ;f] sf] hfgsf/L Pj+
cfjZos sfofy{ txfF n]lv k7fpg] elg ldlt @)^!.!!.@! df ePsf] cfb]zfg';f/
cg'/f]w 5 .
tk;Ln
!= KoflsË ul/Psf ;fdfgx?sf] KoflsËdf pBf]u btf{ g+= :jb]zL vfB j:t' eP vfB
k|ljlw tyf u'0f lgoGq0f ljefusf] cg'1fkq, pTkfbgsf] k"/f gfd / 7]ufgf
pTkfbg Jofr g+=, pTkfbg ;lDd>0f, pTkfbgdf gfk jf tf}n, pTkfbg ldlt,
pkef]Uo ldlt :ki6 ?kdf c+u]|hL jf g]kfnL efiffdf pNn]v u/L n]jn 6fF; ePsf]
x'g'kg]{ .
@= g]kfndf dfq jf g]kfn ;lxt cGo d'n'sdf ljqmL ug]{ egL :ki6 ?kdf pNn]v
ePsf] . To;sf] cy{ cGo ef}uf]lns If]q, ljz]if ju{ jf ;+:yf, s'6g}lts lgof]unfO{
dfq ljqmL ug]{ egL pNn]v ePsf ;fdfg ljqmLdf g/fVg] .
-138_
jfl0fHo ljefusf] k=;++ !@–%, )^!.^@ r=g+= %*!, ldlt @)^!.!!.!& sf] kq
jfl0fHo ljefusf] ;+of]hsTjdf g]kfn ;/sf/ lghL If]qsf k|ltlglwx? ;+nUg ePsf]
jhf/ cg'udg 6f]nLn] sf7df8f}+ pkTosfsf l8kf6{d]06 :6f]/÷;'k/ dfs]{6x? lg/LIf0f
ubf{ pkef]Qmf ;+/If0f P]g, @)%$ sf] ljkl/t x'g] u/L lgDg lsl;dsf ;fdfgx? ljqmL
eO/x]sf] kfOof] .
-s_ n]j'ndf pNn]v x'g'kg]{ pBf]u btf{ g+=, Jofr g++, pTkfbg ;lDd>0f, pTkfbssf] k"/f
gfd / 7]ufgf, pTkfbgsf] gfk jf tf}n, pTkfbg ldlt, pkef]Uo ldlt pNn]v
gePsf] :jb]zdf ljb]zdf pTkflbt ;fdfgx? .
-v_ n]jndf pNn]v x'g'kg]{ s'/fx? g]kfnL jf c+u]|hL efiffdf pNn]v x'g'kg]{df cGo
efiffdf pNn]v ePsf ;ffdgx? .
-u_ ljb]zdf lgld{t ;fdfg dWo] csf]{ ef}uf]lns If]q jf ljz]if ;+:yfnfO{ dfq ljqmL
ug'{kg]{ egL tf]lsPsf ;fdfg .
-3_ pkef]Uo ldlt ;dfKt ePsf ;fdfgx? .
ctM pkef]Qmfsf] lxt, :jf:Yo / g]kfn ;/sf/sf] k|rlnt P]g lgod cg's"n x'g]
u/L lgDg lsl;dsf ;fdfgx? dfq cfˆgf ;b:o :6f]/÷dfs]{6x?df ljqmL ljt/0f
u/fpg] Joj:yf x'g cfb]zfg';f/ cg'/f]w ub{5' .
1. KoflsË ul/Psf ;fdfgx?sf] KoflsËdf pBf]u btf{ g+= :jb]zL vfB j:t' eP
vfB k|ljlw tyf u'0f lgoGq0f ljefusf] cg'1fkq, pTkfbssf] k"/f gfd /
7]ufgf pTkfbg Jofr g+=, pTkfbg ;lDd>0f, pTkfbgdf gfk jf tf}n, pTkfbg
ldlt, pkef]Uo ldlt :ki6 ?kdf c+u]|hL jf g]kfnL efiffdf pNn]v u/L n]jn
6fF; ePsf] x'g'kg]{ .
2. g]kfndf dfq jf g]kfn ;lxt cGo d'n'sdf ljqmL ug]{ egL :ki6 ?kdf pNn]v
ePsf] . To;sf] cy{ cGo ef}uf]lns If]q, ljz]if ju{ jf ;+:yf, s'6g}lts
lgof]unfO{ dfq ljqmL ug]{ egL pNn]v ePsf] ;fdfg ljqmLdf g/fVg] .
3. pkef]Uo ldlt ;dfKt ePsf ;fdfgx? ljqmL sIfdf g/fVg] . o:tf] cj:yfdf
:jb]zL pTkfbg eP pTkfbsnfO{ / ljb]zL ;fdfg eP
cfoftstf{÷l8li6«Jo"6;{nfO{ lkmtf{ u/fpg] . lkmtf{ lng gdfg]df jfl0fHo
ljefunfO{ To:tf] pTkfbs÷Jofkf/Lsf] k"/f gfd, 7]ufgf ;lxt hfgsf/L lbg] .
4. sf/f]jf/sf] cfsf/ VAT sf] Threshold eGbf dfly kg]{ cfˆgf ;b:o
Joj;foL÷kmd{nfO{ VAT df geP PAN df btf{ ug{ nufpg] / dWod tyf 7"nf
Joj;foL÷kmd{nfO{ jfl0fHo ljefudf btf{ ug{ nufpg] .
pk/f]Qm s'/fx?df txfFjf6 ;xof]u ul/lbO l8kf6{d]G6÷;'k/ :6f]/x?sf] Jofkfl/s
sf/f]jf/ :j:Yo, kf/bzL{ / Jojl:yt ug{ g]kfn ;/sf/nfO{ ;xof]u ul/lbg' x'g]5 eGg]
ck]Iff o; ljefun] lnPsf] Joxf]/f cfb]zfg';f/ cg'/f]w ub{5' .
-139_
9.25
;d'Gb|kf/jf6 dfn;fdfg sd (Short shipped, short landed, b'3{6gf jf
rf]/L_ eO{ k}7f/L x'Fbf nfUg] dx;'n jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}=l6=kmf=*)÷)^!.^@, r=g+= !@(*, ldlt
@)^!÷!!÷@!_
pk/f]Qm ljifodf lj/f6gu/ eG;f/ sfof{nosf] k=;++ )^!.^@ r=g++ ^%(, ldlt
@)^!.(.@# sf] kq ;fy k|fKt k'mhLdf cfon sDkgL, lj/f6gu/n] l;+ufk'/jf6 Base Oil
cfoft ubf{ ef/tdf 6\ofÍ/ b'3{6gf eO{ gi6 ePsf]n] pQm gi6 ePhlt ;fdfgsf] dx;'n
lkmtf{sf] nflu n]vL cfPsf] Joxf]/f k]z x'Fbf ldlt @)%@.!).& df o; ljefujf6 ePsf]
kl/kqdf pNn]v gePsf b]xfosf ljifosf ;DjGwdf ;d]t b]xfo jdf]lhd ug]{ u/L g]kfn
;/sf/ -dGqL:t/_ jf6 ldlt @)^!.!!.!! df lg0f{o ePsf]n] lg0f{ofg';f/ x'g cg'/f]w
5.
!= snsQfjf6 dfn;fdfg rnfg eO{ g]kfnsf] eG;f/ sfof{no;Dd cfp+bf jf6f]df
rf]/L jf b'3{6gfsf] sf/0fn] dfn;fdfg Iflt eO{ k}7f/L x'g g;s]sf] k|dfl0ft
sfuhft -cflwsfl/s_ k]z u/]sf] / To;/L gi6 ePsf] dfnj:t'sf]
lgsf;Lstf{jf6 ljb]zL d'b|f lkmtf{ u/]sf] j}Íåf/f k|dfl0ft sfuhft jf ljdf
sDkgLjf6 Iflt ePsf ;fdfgsf] Ifltk"lt{ jfktsf] /sd k|fKt u/]sf] sfuhft -
k|dfl0ft_ k]z u/]sf] cj:yfdf klg To:tf ;fdfgdf klxn] /fv]sf] w/f}6L dx;'n
lkmtf{ lbg] .
@= cfoftstf{n] dfnj:t' eG;f/ sfof{nodf cfPs} cj:yfdf pko'{Qm sfuhftx?
k]z ug{ g;s]df b'36{gfu|:t ePsf] egL bfjL ul/Psf dfn;fdfgsf] nfUg]
;Dk"0f{ s/ dx;'n w/f}6L lnO hfFrkf; ul/lbg] .
#= ldlt @)%@.!).& sf] o; ljefuåf/f hf/L ul/Psf] kl/kqdf jLdf sDkgLjf6
ljb]zL d'b|f k|fKt u/]sf] x'g'kg]{ eGg] Joj:yfsf] ;§f g]kfnL jLdf sDkgLx?df
jLdf ubf{ ljb]zL d'b|f cfo>f]t ePsf ljb]zLx?n] jLdf z'Ns (Premium)
ljb]zL d'b|fdf e'QmfgL u/]sf] v08df Ifltk"lt{ /sd ljb]zL d'b|fdf e'QmfgL x'g] /
g]kfnL d'b|fdf jLdf z'Ns e'QmfgL u/L jLdf ug]{sf] xsdf Ifltk"lt{ /sd ;d]t
g]kfnL d'b|fdf g} e'QmfgL ug]{ Joj:yf ug{] .
9.26 cfofltt Jof6«Lsf] u'0f:t/ cg'udg jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;++ d=kmf=.kl/kq÷)^!.^@ r=g+= !#&% ldlt
@)^!.!@.$_
pk/f]Qm ljifodf >L % ;/sf/n] @)%( ;fn >fj0f ^ ut] g]kfn /fhkq v08
%@, ;+Vof !% df ;"rgf k|sflzt u/L g]kfn /fHodf 8«fO;]n P08 Jof6«L pTkfbg tyf
ljqmL ljt/0f ubf{ / g]kfn /fHodf cfoft ubf{ g]kfn u'0f:t/ g]u'0fM @*) cg'?k
x'g'kg]{ egL tf]lsPsf] 5 . o;} kl/k]|Iodf o; ljefujf6 jhf/ cg'udg ubf{ sltko
8«fO;]n Jof6«Lx?df ;fdfGo hfgsf/Lx? h:t} pTkfbs jf ljt/ssf] gfd, pTkfbg
u/]sf] ;fn tyf dlxgf÷;Ktfx, pTkfbg ug]{ b]z cflb ;d]t pNn]v gePsf]
hfgsf/Ldf cfPsf] 5 . hjls oL ;fdfGo hfgsf/L k|To]s Jof6«Ldf x'g'kg]{ egL cGo
b]zsf /fli6«o u'0f:t/ tyf cGt/f{li6«o u'0f:t/x?n] ;d]t Joj:yf u/]sf 5g\ .
ctM dfly pNn]lvt ;fdfGo hfgsf/Lx? ;d]t gePsf To:tf 8«fO;]n Jof6«Lx?
-140_
g]kfn /fHodf k}7f/L x'gjf6 /f]Sg ;DjlGwt eG;f/ sfof{nojf6 g} eG;f/ ljGb"d}
cg'udg u/L k}7f/L x'g glbg] Joj:yfsf nflu To; ljefujf6 cfjZos lgb]{zg x'g
cfb]zfg';f/ cg'/f]w ub{5' elg g]kfn u'0f:t/ tyf gfktf}n ljefusf] k=;+
lg=zf=)^!.^@ r=g++ !)!$ ldlt @)^!.!@.@ sf] kqjf6 n]lv cfPsf]n] ;f] cg';f/ ug{
u/fpg x'g cfb]zfg';f/ cg'/f]w 5 .
9.27 ;jf/L ;fwgsf] cfoft jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= kl/kq÷)^!÷^@, r=g++= !&%^, ldltM
@)^@÷!÷@@_
k|:t't ljifodf o; ljefusf] r=g=+ !!&^ ldlt @)^).!@.@ tyf r=g=+ !@^# ldlt
@)^).!@.!^ sf kl/kqx? k|fKt eO{ sfof{Gjog ePs} xf]nf . pko'Qm kl/kqx?dWo]
r=g=+ !!&^ ldlt @)^).!@.@ sf] kqdf ljleGg % j6f j"+bfx? sfof{Gjogsf] nflu
k7fOPsf]df pQm kl/kqsf] g+= $ df æcfly{s jif{e/L k}7f/L ePsf ;jf/L ;fwgx?sf]
ljj/0f cfiff9 d;fGtkl5 cnu÷cnu b]lvg] u/L k7fpg elgPsf]df To; sfof{nojf6
pQm ljj/0f k|fKt x'g cfPsf] b]lvPg . t;y{ of] kq k|fKt ePsf] ldltn] & lbgleq
clgjfo{ ?kdf ldlt @)^! ;fn j}zfv ! ut]b]lvsf] @)^! cfiff9d;fGt;Ddsf] ljj/0f
k7fpg] / tt\ kZrft pQm kl/kqfg';f/ lgoldt ?kdf k7fpg] Joj:yf x'g / c:yfoL
k}7f/L x'g] ;jf/L ;fwgx?sf] b'?kof]u x'g ;Sg] ;+efjgfx?nfO{ /f]Sg / lnnfd ljqmLnfO{
Jojl:yt ug{ b]xfo jdf]lhd ug{ Joj:yf x'g cfb]zfg';f/ cg'/f]w ul/G5 M
!= ;jf/L ;fwgx?sf] c:yfoL k}7f/L x'Fbf k|1fkgkqdf lkmtf{ hfg] eG;f/ ljGb" ;d]t
clgjfo{ ?kn] pNn]v ug]{ .
@= c:yfoL k}7f/L ePsf ;jf/L ;fwgx?sf] clen]v cBfjlws /fVg] / tf]lsPsf]
;dodf lkmtf{ eP gePsf] clgjfo{ ?kdf clen]vdf hgfpg] .
#= Pp6f eG;f/ sfof{nojf6 c:yfoL k}7f/Ldf cfoft ePsf] ;jf/L ;fwg csf]{ eG;f/
sfof{nojf6 lkmtf{ uPsf]df cfoft ePsf] sfof{nodf l56f] ;fwgåf/f hfgsf/L
k7fpg] . k|1fkgkqdf pNn]lvt lkmtf{ hfg] eG;f/ ljGb" jfx]s dgfl;j dflkms
sf/0f ePdf cGo eG;f/ ljGb"jf6 lkmtf{ hfg lbg] o;/L lkmtf{ ePsf] hfgsf/L
eG;f/ ljefu / cfoft ePsf] sfof{nodf l56f] ;fwgåf/f lbg] .
$= lglZrt ;dosf] nflu c:yfoL k}7f/L ePsf] t/ tf]lsPsf] ;doleq lkmtf{ uPsf]
hfgsf/L Pj+ ;"rgf k|fKt x'g g;s]df ;jf/L ;fwgsf] k"0f{ ljj/0f -uf8L wgLsf]
gfd, ;jf/Lsf] lsl;d OGhLg gDj/ Pj+ r]l;; gDj/ ag]sf] d'n's ;d]t_ pNn]v
u/L 6«flkms k|x/L sfof{no jf k|x/L sfof{nodf clgjfo{ ?kn] hfgsf/L lbg] .
%= 5f]6L eG;f/ sfof{nox?jf6 c:yfoL k}7f/L ug{ glbg] ;fljssf] Joj:yfnfO{
s8fOsf ;fy sfof{Gjog ug]{ .
^= df]6/;fOsn tyf cGo ;jf/L ;fwgx?sf] lnnfd ljqmL clgjfo{ ?kn] l;N8
6]08/sf] dfWodjf6 dfq ug]{ .
9.28 cfoft÷lgof{t /f]Ssf /fvL lbg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= kl/kq÷)^!÷^@, r=g++ !*)@, ldltM
@)^@÷!÷#)_
k|:t't ljifodf cfGtl/s /fh:j sfof{no, jL/uGhsf] ldlt @)^!.!@.@( r=g=+
-141_
!@#* sf] kqsf] kmf]6f]skL o;};fy ;+nUg 5 . ;f] ;DjGwdf txfFjf6 cf=/f=sf= jL/uGh
cGtu{tsf s/bftf >L Go" lqz'n O06/k|fOh]h (PAN 301581956) sf] g]kfnclw/fHo
e/ cfoft lgof{t sf/f]jf/ /f]Ssf /fVg] ;DjGwdf txfFjf6 ;DkGg ePsf] sfo{sf]
hfgsf/L o; ljefusf] s/ ;+sng tyf j]?h' zfvfdf pknJw u/fO lbg' x'g
9.29 jg k}bfjf/ ljb]zjf6 cfoft Ohfht lbg] ;DjGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^@.^# r=g++=%&% ldlt @)^@÷^÷(_
pk/f]Qm ljifodf lhNnf jg sfof{no, k;f{sf] r=g++ #)$ ldlt @)^@.%.@& sf]
kqfg';f/ jL/uGh eG;f/df j/fdb ePsf] kfFrcf}n] h8Lj'6L tftf]kfgL eG;f/
sfof{nojf6 k}7f/L eO{ cfPsf] ;DjGwdf k|ltjlGwt h8Lj'6L s] s;/L k}7f/L ePsf] egL
pQm sfof{nojf6 tftf]kfgL eG;f/ sfof{nonfO{ ;f]wgL x'Fbf eG;f/ sfof{no dfk{mt
pQm, h8Lj'6L k}7f/Lsf] nflu jGb]h nufPsf] cflwsfl/s kl/kq ;"rgf / cGo lgb]{zg
;d]t k|fKt gePsf]n] k}7f/L Ohfht lbPsf] egL n]vL cfPsf]n] ;f] ;DjGwdf jg P]g
@)$( / jg lgodfjnL @)^! / g]kfn /fhkqdf k|sflzt ldlt @)%*.(.!^ df
pNn]lvt k|fjwfgjf/] ;DjlGwt ;a} eG;f/ sfof{nonfO{ hfgsf/L x'g] Joj:yfsf] nflu
cg'/f]w e} cfPsf]n] jg lgodfjnLsf] lgod !# ptf/ u/L k7fPsf] 5 . ;f] cg';f/
k|ltjlGwt jg k}bfjf/ jfx]s cGosf] nflu ljb]zjf6 cfoft ubf{ To:tf jg k}bfjf/ s'g}
Ps lh=j= sf= sf] lh=j=c= sf] cfoft ug{ ;Sg] cg'dlt kq, ;DjlGwt d'n'ssf]
cflwsfl/s k|df0f kq / CITES df ;dfj]z eP CITES k|df0fkq ;d]tsf] cfwf/df
dfq cfoft ug{ lbg ldNg] x'Fbf ;f]xL Joxf]/f ;a} eG;f/ sfof{nox?nfO{ hfgsf/L u/fO
lbg x'g jg tyf e"–;+/If0f dGqfnosf] ;"rgf ;d]t /fvL k7fPsf] Joxf]/f cg'/f]w 5
egL jg ljefu, jg k}bfjf/ ;b'kof]u zfvfsf] k=;{+ ^ j=lj= )^@.^# g++ !)@ ldlt
@)^@.^.% sf] kqjf6 n]vL cfPsf]n] n]vL cfP cg';f/ ug{ x'g cfb]zfg';f/ cg'/f]w 5 .
9.30 cfoft lgof{t /f]Ssf ug]{ ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq!^.)^@.^# r=g++= !@$& ldlt
@)^@÷!)÷@*_
cfGtl/s /fh:j laefu -cg';Gwfg zfvf_ r=g+= #)( ldlt @)^@.(.@^ sf] k|fKt
kqfg';f/ cfGtl/s /fh:j sfof{no sf7df8f}+ If]q g+= @ df btf{ /x]sf] :yfO{ n]vf g+=
#)!!@!!%@ sf s/bftf æGo" tfdfË 6]|\8;{Æ n] nfdf] ;do ;Dd d'=c= s/ ljj/0f tyf
cfo ljj/0f k]z gu/]sf]n] 5fgljg ug]{ ;Gbe{df lghsf] 7]ufgfdf k6s÷k6s ;Dks{
ubf{ ;d]t ;Dks{ x'g g;s]sf] x'+bf lghsf] cfoft lgof{t sf/f]jf/ /f]Ssf ug{ To;
laefu cGt/utsf eG;f/ sfof{nox?nfO{ kqfrf/ ul/ lbg' x'g egL n]lv cfPsf] x'+bf
n]vL cfP cg';f/ x'g lgb]{zfg';f/ cg'/f]w 5 .
9.31 j:t' cfoft ug{ /f]s nufO{ lbg] jf/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq.)^@.^# r=g++=!@$$ ldlt @)^@÷!!÷*_
pk/f]Qm ljifodf æuf]N8]g 6f]afsf] O08li6«h k|f=ln=, sf7df8f}+n] pBf]u
ljefujf6 ;"lt{ v}gLdf k|of]u ug{ r}gL v}gL 6]«8dfs{ btf{ u/fO ;f] 6]«8dfs{ k|of]u u/L
v}gL ljqmL ljt/0f ub}{ cfPsf]df o:t} k|sf/ r}gL v}gL 6]«8dfs{ k|of]u u/L ljb]zL
-142_
sDkgLdf >L xif{ O06/g]zgn k|f=ln= dfofk'/L, Go" lbNnL ef/tn] g]kfndf v}gL ljqmL
ljt/0f u/]sf] x'gfn] sf/jfxL u/L kfpg egL lbPsf] lgj]bgdf sf/jfxL x'Fbf g]kfndf
btf{ ePsf] 6]«8dfs{;+u ldNg] 6]«8dfs{ k|of]u ul/Psf] v}gL ef/tjf6 g]kfndf cfoft e}
ljqmL ljt/0f ePsf] b]lv+bf k]6]06, l8hfog / 6]«8dfs{ P]g,@)@@ sf] bkmf !( jdf]lhd
u}/ sfg"gL tj/n] 6]«8dfs{ gSsn u/]sf] b]lvPsf]n] ef/tdf jg]sf] r}gL v}gLsf]
cfoftdf /f]s nufpg eG;f/ ljefu tyf ;DjlGwt eG;f/ sfof{nox?df cg'/f]w ug]{
egL ldlt @)^@.!).!( df lg0f{o ePsf] x'Fbf cfjZos sf/jfxLsf] nflu lg0f{ofg';f/
cg'/f]w 5Æ egL pBf]u ljefu -cf}=z=zfvf_ sf] k=;+= )^@.^#.p.lj.cf}.;+.zf &)% r=g++
@**) ldlt @)^@.!).@) sf] kqjf6 n]vL cfPsf] x'Fbf cfjZos sfof{y{ ;SsnL
gSsnL gd"gf b'j} o;};fy ;+nUg u/L lgb]{zfg';f/ k7fOPsf] Joxf]/f cg'/f]w 5 .
9.32 ldlt @)^!.!!.# df lbOPsf] lgb]{zg ;DjGwdf -tftf]kfgL eG;f/ sfof{no_
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^!.^@ lg= -!!_ r=g++=!!^ ldlt @)^#÷&÷!)_
o; ljefusf] k=;+= )^!.^@ r=g=+ !)!^ ldlt @)^!.!!.# sf] eG;f/ sfo{ljlw
jdf]lhd clgjfo{ ?kdf sfdsfh ug]{ ;fy} ljz]if Wofg k'¥ofpg lgb]{zg lbOPsf]
;DjlGwt ljifosf] kq k|fKt eO{ Joxf]/f cjut ePs} xf]nf . tt\;DjGwdf o; ljefujf6
pQm r=g+= ldltsf] kqdf pNn]lvt lgb]{zgx? clgjfo{ ?kdf kfngf ug'{ u/fpg' x'g k'gM
pQm kqsf] 5fofFk|lt kfgf # ;+nUg u/L ;f] ;DjGWdf ePsf k|ult ljj/0f pknJw u/fO
lbg' x'g cfb]zfg';f/ cg'/f]w 5 .
lgb]{zg lbPsf]
pk/f]Qm ;DaGwdf /fh:j cg';Gwfg ljefusf] ldlt )^!.!).@( sf] kq4f/f
tf+xf sfof{noaf6 ;fdfg hf+rkf; ubf{ eG;f/ sfo{ljlwsf] kfngf gePsf] egL n]lv
cfPsf] ;Gbe{df eG;f/ sfo{ljlw adf]lhd clgjfo{ ?kdf sfdsfh ug'{ x'g / lgDg
s'/fdf ljz]if Wofg k'/\ofpg lgb]{zg lbPsf] 5' .
-!_ eG;f/ If]qdf k|j]z u/]kl5 clgjfo{ ?kn] uf8L OG6«L ug]{ ,uf8L g+=+ ;fdfgsf]
df]6fdf]6L ljj/0f, ;fdfg wgL, Ph]G6,u|'k ;d"x,;do uf8Lsf] 8«fOe/sf] gfd
k|lji6 ug]{ .
-@_ hf+rkf; eO{;s]kl5 ;DalGwt hf+rsLn] u]6kf; agfO{ lbg], o:tf] u]6kf; eG;f/
k|1fkgkqdf ;xL ug]{ ;dodf eG;f/ clws[tn] k|dfl0ft ug'{kg]{ . u]6kf; ebf{
uf8L g+= ;f] uf8Ldf ePsf ;fdfgsf] k|1fkgkq g+ / ;+Vof pNn]v ug]{ . uf8Lsf]
k|:yfg ;do ;d]t pNn]v ug]{ .
-#_ k|To]s uf8Lsf] a]Unfa]Un} k|1fkg kq agfpg] .
-$_ k|1fkg kq ;fy detailed Packing list / Transporters' manifest clgjfo{ ?kdf
k]z x''gkg]{ . Pp6f uf8Lsf] Pp6} Consignment eP Packing List dfq eP x'g] .
b'O{ eGbf a9L uf8L eP clgjfo{ ?kn] Transporter's Manifest x'g'kg]{ .
-%_ pk/f]Qm adf]lhdsf] k|1fkg kq / ;f];+u rlxg] Packing list / Transporter's
Manifest Help desk df k]z ePkl5 sfuhft k/LIf0f u/L 7Ls ePdf dfq
sDKo"6/ OG6«L ug]{ .
-143_
-^_ sDKo"6/ OG6«Lkl5 kmf/fd Duty officer sfxf k7fpg] .

-&_ Duty officer n] tf]s nufpg] . tf]s nufp+bf Pp6f uf8Lsf ;a} k|1fkg kqdf Ps}
;d"xsf hf+rsL tf]Sg] .
-*_ Pp6} cfoftstf{,;d"x,Ph]G6sf] hlt;'s} uf8L eP klg Pp6} hf+rsL ;d"x tf]Sg] .
-(_ hf+rsLn] uf8L hf+rkf; ug'{ cl3 ;DalGwt uf8Laf6 slDtdf cfwf ;fdfg
Unload u/L uf8Ldf ePsf] ;Dk"0f{ ;fdfgx?sf] ef}lts k/LIf0f ug{ ;Sg] Joj:yf
ug]{ .
-!)_ k|To]s ;fdfg a]Unfa]Un} b]lvg] u/L n6÷n6 agfO{ uGg ;lsg] u/L ;fdfg /fVg]
Joj:yf u/L ;s]kl5 dfq ef}lts k/LIf0fsf] sfo{ ug{ z'? ug]{ .
-!!_ o;/L ;a} ;fdfg k|1fkgkqdf 3f]if0ff u/]sf], Invoice, Packing list, Transporter'
manifest df ePsf] ljj/0f le8fO{ k/Ldf0f Plsg ug]{ .
-!@_ o;/L le8fg ubf{ ;fdfg km/s b]lvP t'?Gt Duty officer / k|d'v eG;f/
clws[tnfO{ hfgsf/L lbO{ tTsfn} eG;f/ P]g adf]lhd sf/jfxL ug]{ .
-!#_ o;/L ef}lts k/LIf0fsf] sfo{ ;dfKt ePkl5 hf+rsLn] cfkm\g} /f]xj/df ;fdfg
uf8Lleq /fVg nufO{ ;LnaGbL ug]{ .
-!$_ pNn]lvt ;a} sfo{sf] lg/If0f eG;f/ clws[t / k|d'v eG;f/ clws[tn] lgoldt
?kdf of8{d} ug]{ .
-!%_ eG;f/ clws[tsf] sfo{ ljefhg
-s_ hf+rkf; ug]{,d"Nofs+g ug]{ / tf]s nufpg] clws[t a]Unfa]Un} ug]{ . sDtLdf #
hgf clws[t clgjfo{ ?kdf sfof{nodf /xg] Joj:yf ldnfpg] .
-v_ tf]s nufpg] clws[tn] ;fdfg hf+rkf; u/]kl5 ;LnaGbL ug]{ ,u]6kf; lbg] .
-u_ d"Nofs+g ug]{ clws[tn] eG;f/ If]qdf k|j]z u/]sf uf8Lsf] OG6«L / ;fdfg
3f]if0ff u/] gu/]sf] ;DaGwdf of8{df ePsf uf8Lx?sf] lg/Gt/ cg'udg ug]{ .
lglZrt ;doeGbf kl5;Dd klg hf+rkf; x'g g;s]sf uf8Lx?sf] af/]df
cg';Gwfg u/L k|d'v eG;f/ clws[t ;dIf k]z ug]{
-3_ d"Nofs+g ug]{ clws[tn] lgsf;L ;DaGwL hf+rkf; / cGo sfo{ ug]{ .
-ª_ tf]s nufpg] clws[tn] perishable & identical h:tf ;fdfg ePsf uf8Lx?sf]
hf+rkf; ug]{ .
-!^_ k|d'v eG;f/ clws[tn] ofb ug'{kg]{ s'/f

-s_ k|d'v eG;f/ clws[tn] b}lgs ?kdf of8{sf] lg/LIf0f u/L eG;f/ clws[t /
hf+rsLn] u/]sf] sfdsf] ;'kl/j]If0f u/L cfjZos lgb]{zg ;d]t lbg] .
-v_ t'ngfTds ?kdf Hofb} sd /fh:j ltg]{ u/L hf+rkf; x'g nfu]sf Jofkfl/s
;fdfgx? pk/ hf+rsL / eG;f/ clws[taf6 k'i6\ofO{ lnO{ cfjZos b]lvPdf
k'gM hf+r u/fpg] Joj:yf ;d]t
-144_
ug]{ .
-u_ k|To]s uf8Ldf l;naGbL ug{' cufj} To;df /x]sf] ;fdfgsf] df]6fdf]6L ljj/0f /
nfu]sf] /fh:jsf af/]df k|d'v eG;f/ clws[tnfO{ pQm ;fdfg hf+rkf; ug]{
hf+rsLx?;+u ;fdfgsf] ef}lts k/LIf0f ubf{sf] cj:yfsf] l6kf]6 lnO{ /]s8{
/fVg] .
-u_ k|To]s lbg hf+rkf; ePsf uf8Lx?sf] gDa/ / ;f]df nfu]sf] s"n /fh:j v'Ng]
u/L ljj/0f agfO{ l56f] ;fwg4f/f eG;f/ ljefudf k7fpg] .
-ª_ pk/f]Qm adf]lhd k|d'v eG;f/ clws[tn] lbPsf] lgb]{zg adf]lhd sfd gug]{
sd{rf/LnfO{ :ki6Ls/0f dfUg], sf/jfxL ug]{ sfo{ cljnDa z'?jft u/L ;f]sf]
;"rgf ljefudf t'?Gt lbg] . sd{rf/Lx?sf] sdL sdhf]/L ;'wf/ ug]{ tkm{ a]n}df
sf/jfxL z'? gu/]df ;f] sf] lhDd]jf/ +k|d'v eG;f/ clws[t :jo+ x'g] Joxf]/f
;d]t cjut u/fO{G5 .
9.33 hfFrkf; ;DjGwdf -tftf]kfgL eG;f/ sfof{no_
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^#.^$ r=g++=@)& ldlt @)^#÷(÷!*_
pk/f]Qm ljifodf o; ljefusf] k=;+= )^!.^@ r=g++ (^& ldlt @)^!.!).@!,

k=;+=)^!.^@ r=g++ !)!^ ldlt @)^!.!!.)# / k=;+= )^#.^$ lg= r=g+= !!^ ldlt
@)^#.&.!) sf kqx? k|fKt eO Joxf]/f cjut ePs} xf]nf . To; sfof{nojf6 b}lgs
?kdf dfnj:t' hfFrkf; ubf{ eG;f/ lbUbz{g tyf dfly pNn]lvt kqx?jf6 lbOPsf
lgb]{zgx? kfngf ePs} x'g' kb{5 . ;f]sf] cltl/Qm To; sfof{nojf6 dfnj:t' hfFrkf;
ubf{ lgDgfg';f/ ;d]t x'g] u/L hfFrkf; ug'{ x'g cfb]zfg';f/ cg'/f]w ul/G5 .
1. Pp6f k|1fkgkqjf6 e/;s Pp6f 6«s÷sG6]g/sf ;fdfgx? dfq 5f8\g] . olb Ps
k|1fkgkqdf PseGbf a9L 6«s÷sG6]g/x?sf dfnj:t' hfFrkf; ul/Psf] eP To:tf]
6«s÷sG6]g/;+u clgjfo{ ?kdf dfnj:t'sf] ljj/0f /x]sf] rnfg ;fydf /xg' kg]{5 .
2. hfFrkf; ul/Psf ;fdfgsf] lj:t[t kflsË lni6 sfof{nodf / dfnjfxs
6«s÷sG6]g/;+u clgjfo{ ?kdf x'g'kg]{5 .
3. eG;f/ xftfjf6 ;a} 6«s÷sG6]g/x? Ps}k6s g5f]8L qmdfg';f/ klxnf] cfpg]nfO{
klxnf hfFrkf; u/L k7fpg] Joj:yf ldnfpg' x'g]5 .
4. k|1fkgkqdf dfnj:t'sf] ljj/0f :ki6 pNn]v ug{ nufpg] / k|1fkgkqsf
sfj{gk|ltx? klg :ki6 j'lemg] x'g]kg]{5 .
5. dfnj:t'sf] ljn ljhsdf dfnj:t'sf] :ki6 / lj:t[t ljj/0f v'n]sf] x'g'kg]{5 .
6. dfnjfxs 6«s÷sG6]g/x?;+u k|1fkgkq / KoflsË lni6 ;fydf gePdf / Pp6}
k|1fkgkqjf6 5'6]sf 6«s÷sG6]g/x? w'lnv]nl:yt /fh:j cg';Gwfg ljefusf]
r]skf]i6df cfjZos sfuhft ;lxt Ps};fy gk'u]df ;f] r]skf]i6af6 ul/g]
k/LIf0fsf] nflu 6«s÷sG6]g/x? /f]lsg ;Sg] Joxf]/f ;d]t ;DjlGwt cfoftstf{ /
9'jfgLstf{nfO{ hfgsf/L u/fO lbg] .
-145_
9.34 ;xof]u ul/ lbg] af/]

-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^#.^$ lg=-!%_ r=g++=@@% ldlt @)^#÷(÷@&_
pk/f]Qm ljifodf g]kfnL hg;Dks{ ;ldlt -/lh_ d'DjO{ ef/tn] df= cy{ dGqLHo"
;dIf lbPsf] lgj]bgdf pNn]v eP adf]lhd ef/tdf sfd ul/ kms{g] g]kfnLx?n] ;fydf
Nofpg] k'/fgf] 3/fo;L dfn;fdfgx? lgodfg';f/ hfFrkf; ubf{ ljgf emGem6
;'ljwfhgs / ;xfg'e"ltk"j{s l56f] 5l/tf] ?kdf ug]{ Aoj:yf ug'{ u/fpg' x'g
9.35 lg0f{osf] hfgsf/L k7fPsf] ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+=kl/kq!^.)^#.^$ r=g++=!(() ldlt @)^$÷#÷!$_
pko'{Qm ljifodf ljb]zdf KoflsË e} g]kfndf cfoft ul/g] vfB kbfy{ tyf
cf}ifwLhGo j:t'sf] n]jndf v'nfpg' kg]{ s'/fx?sf ;DaGwdf o;} kq;fy ;+nUg ;"rgf
adf]lhd ug]{ u/L g]kfn ;/sf/ -df= dlGq:t/_ jf6 ldlt @)^$.!.#) df lg0f{o ePsf]n]
hfgsf/Lsf] nflu cfb]zfg';f/ cg'/f]w ul/G5 egL jfl0fHo ljefusf] k=;+=$–
!^÷)^#.^$–!^) ldlt @)^$.@.( sf] kqjf6 n]vL cffPsf]n] ;f] ;"rgfsf] k|ltlnlk
o;};fy /fvL hfgsf/Lsf] nflu k7fOPsf] Joxf]/f cfb]zfg';f/ cg'/f]w 5 .
g]kfn ;/sf/n] ldlt @)^$.!.#) sf] lg0f{ofg';f/ ljb]zdf KoflsË eO{ g]kfndf
cfoft ul/g] vfB kbfy{ tyf cf}ifwLhGo j:t'sf] n]jndf b]xfosf s'/fx? v'nfpg' kg]{
Joj:yf u/]sf]n] ;DalGwt cfoftstf{ Pj+ ;j{;fwf/0fsf] hfgsf/Lsf] nflu of] ;"rgf
k|sfzg ul/Psf] 5 .
1. pTkfbgsf] gfd / 7]ufgf,
2. pTkfbgsf] gfd / lsl;d,
3. pTkfbg ldlt / pkef]Uo cjlw,
4. dflg; jf hLjhGt'n] pkef]u ug]{ ld>0fo'Qm vfBj:t' tyf cf}ifwLsf] xsdf To:tf]
ld>0fsf] ljj/0f,
5. pNn]lvt ljj/0f g]kfnL / c+u|]hLdWo] s'g} Ps efiffdf ;d]t n]lvPsf] x'g'kg]{ .
b|i6Jo
pNn]lvt ljj/0f gv'nfO{ cfoft ePsf] vfB kbfy{ tyf cf}ifwLhgo j:t' k|rlnt
sfg"g adf]lhd hkmt jf gi6 ug{ ;lsg]5 .
pNn]lvt ljj/0f pNn]v gePsf] s'g} vfB kbfy{ tyf cf}ifwLhGo j:t' cfoft ug'{
k/]df g]kfn ;/sf/sf] k"j{ :jLs[lt lng'kg]{5 .
v08 %&, ;+Vof !, ldlt @)^$.!.# sf] g]kfn /fhkq, efu % df k|sflzt o;
dGqfnosf] ;"rgf vf/]h ul/Psf] 5 .
-146_
9.36 n'lj|s]G6; cfoft ;DaGwdf

-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^#.^$ r=g++= @@%& ldlt
@)^$÷#÷@!_
ef/taf6 cfoft x'g] OlGhg cfon, luo/ cfon, s'n]G6, a]|s cfon, xfO8«f]lns
cfon, lu|h h:tf n'lj|s]G6; j:t'x? ljgf j|f08df 8«d tyf sG6]g/x?df cfoft u/L
:yfgLo jhf/df gSsnL j|f08 nufO{ laqmL ljt/0f eO/x]sf] ;DaGwdf Ol08og cfon
skf]{/]zg, ef/t k]6«f]lnod skf]{/]zg / lxGb":yfg k]6«f]lnodsf] ;jf]{, Dofs / Pr= kL=
j|f08sf] n'lj|s]G6;sf] g]kfnsf nflu clws[t laq]mtf eO{ sf/f]jf/ ug]{ Aoj;foLx?sf]
o; ;+3df kg{ cfPsf] lgj]bgaf6 cjut x'g cfPsf]] Joxf]/f c'g/f]w ub{5' .
o;/L gSsnL a|f08sf n'lj|s]G6;sf] laqmL ljt/0fn] ubf{ ;SsnL j|f08sf
Joj;foLx? dfsf{df kg'{sf ;fy} ;/sf/sf] /fh:jdf ;d]t r'xfj6 eO/x]sf] a'lemPsf]n]
o:tf j:t'x? cfoft x'Fbf s'g sDkgLaf6 cfoft ePsf] xf] ;f] sDkgLsf] gfd /
n'la|s]G6;sf] 8«ddf j|f08 ;d]t pNn]v ePsfnfO{ dfq eG;f/ hfFrkf; ul/Pdf gSsnL
n'lj|s]G6;sf] cfoft x'g g;Sg] / pkef]Qmfn] u'0f:t/Lo j:t' kfpg] Pj+ ;/sf/sf]
/fh:jdf ;d]t ;3fp k'Ug hfg] x'Fbf j|f08 pNn]v ePsf j:t' dfq cfoft ug{ kfpg]
u/L ;DalGwt eG;f/ sfof{nonfO{ cfjZos lgb]{zg lbg x'g cg'/f]w ub{5' egL df]/Ë
Aofkf/ ;+3sf] r=g++ *%!.)^$.^% ldlt @)^$.#.!( sf] kqjf6 n]vL cfPsf]n] txfF
sfof{nonfO{ cjutfy{ n]vL k7fpg] ldlt @)^$.#.@) sf] lg0f{ofg';f/ cg'/f]w 5 .
9.37 pkef]Uo j:t'sf] n]jndf x'g'kg]{ ljj/0f jf/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg=!%÷)^#.^$ r=g++=#^* ldlt @)^$÷!÷!^_
pk/f]Qm ljifodf jfl0fHo ljefu -pkef]Qmf lxt_ zfvfsf] k=;+= $–!^.)^#.^$

!$(–@&^) ldlt @)^$.!.!@ sf] kqjf6 :jb]zdf pTkflbt pkef]Uo j:t'x?sf]
;DjGwdf pkef]Qmf ;+/If0f P]g @)%$ sf] bkmf ( adf]lhd j:t'sf] n]jndf pNn]v
ug'{kg]{ s'/fx? ;a}df ljlbt} 5 . To:t} ;Gbe{df g]kfn ;/sf/n] ldlt @)^#.(.$ sf]
lg0f{ofg';f/ ljb]zdf Kofs]lhË e} g]kfndf cfoft x'g] pkef]Uo j:t'sf] n]jndf b]xfosf
ljj/0fx? v'nfpg' kg]{ Joj:yf u/]sf]n] ;f] ;DjGwL g]kfn /fhkqdf k|sflzt ;"rgfsf]
kmf]6f]skL ;+nUg u/L pQm jdf]lhd ug{ u/fpg egL n]vLcfPsf]n] n]vL cfPadf]lhd
ug{ u/fpgsf] nflu k|fKt /fhkqsf] 5fofFk|lt ;+nUg u/L k7fOPsf] Joxf]/f cfb]zfg';f/
cg'/f]w ul/G5 .
g]kfn ;/sf/
pBf]u, jfl0fHo tyf cfk"lt{ dGqfno
g]kfn ;/sf/n] ldlt @)^#.(.$ sf] lg0f{ofg';f/ ljb]zdf Kofs]lhË e} g]kfndf
cfoft x'g] pkef]Uo j:t'sf] n]jndf b]xfosf ljj/0fx? v'nfpg' kg]{ Joj:yf u/]sf]n]
;j{;fwf/0fsf] hfgsf/Lsf] nflu of] ;"rgf k|sfzg ul/Psf] 5M
1. pTkfbg ePs} d'n's jf :yfgaf6 KoflsË jf n]j'lnËdf g} :ki6 pNn]v e} cfpg'
kg]{ s'/fx?M
-s_ pTkfbgsf] gfd / 7]ufgf
-147_
-v_ pTkfbgsf] gfd / lsl;d

-u_ pTkfbg ldlt / pkef]Uo cjlw
-3_ dflg; jf hLjhGt'sf] vfB j:t' jf cf}ifwLsf] sRrf kbfy{ eP To;sf] ;ld>0f
-ª_ g]kfndf cfoft ug]{ cfoftstf{ jf g]kfnsf nflu lgo'Qm clws[t ljq]mtf jf
kmd{sf] gfd / 7]ufgf
-r_ vfB kbfy{ eP pkef]Uo cjlw -To:tf] pkef]Uo cjlw sDtLdf ^ dlxgf
x'g'kg]{ .
2. clws[t ljq]mtfn] pNn]v ug'{kg]{ yk s'/fx?M
-s_ :yfgLo ljqmL d"No -g]kfndf ;a} s/ ;lxt_
-v_ d'Vo ljt/ssf] gfd / 7]ufgf .
b|i6JoM k|s/0f -!_ jf -@_ adf]lhd v'nfpg' kg]{ ljj/0f gv'nfO{ pkef]Uo j:t' cfoft
eO cfPsf] kfOIPdf k|rlnt sfg"g adf]lhd To:tf] j:t' hkmt jf gi6 ug{ ;lsg]5 .
9.38 cfly{s P]g,@)^$ sf] cg';'rL ! sf] bkmf ( sf] pkbkmf -!)_ sf] sfof{Gjog
jf/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^$.^% lg=l6 -!%_r=g++=!)! ldlt
@)^$÷%÷@!_
pk/f]Qm ;DjGwdf cfly{s P]g, @)^$ sf] cg';"rL ! sf] bkmf ( sf] sfof{Gjgosf]
nflu ;f]xL bkmfsf] pkbkmf -!)_ adf]lhd tkl;nsf eG;f/ sfof{nox? tf]lsPsf] Joxf]/f
ldlt @)^%.%.@! sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
>L tftf]kfgL eG;f/ sfof{no, l;Gw'kfNrf]s .
>L lq=lj= :yn eG;f/ sfof{no, uf}r/ .
>L d]rL eG;f/ sfof{no, sfs/le§f .
>L lj/f6gu/ eG;f/ sfof{no, df]/Ë .
>L jL/uGh eG;f/ sfof{no, k;f{ .
>L e}/xjf eG;f/ sfof{no, e}/xjf .
>L ;'VvfjGb/ufx eG;f/ sfof{no, l;l;{of, k;f{ .
>L g]kfnuGh eG;f/ sfof{no, jfFs] .
-148_
9.39 ofq' zfvfjf6 hfFrkf; ;DjGwdf

-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^$.^% lg=!% r=g++=!^$ ldlt @)^$÷&÷!#_
d"n eG;f/ sfof{nox?sf ofq' zfvfjf6 Go"g d"NofÍgdf Jofkfl/s j:t'x? ;d]t
hfFrkf; x'g] u/]sf] eGg] hfgsf/L k|fKt x'g cfPsf] ;Gbe{df ofq' zfvfn] 5f]6L eG;f/
sfof{nonfO{ eP ;/xsf] ?=%))).– ;Ddsf] tkl;nsf dfnj:t'x? jfx]ssf dfnj:t'
dfq hfFrkf; ug{ Wofgfsif{0f u/fOPsf] 5 . pQm ;Ldf eGbf a9Lsf] dfnj:t' hfFrkf;
ug'{kg]{ cj:yf cfPdf k|To]s k6s k|d'v eG;f/ clws[tsf] :jLs[lt lnO hfFrkf;sf]
Joj:yf ldnfpg cfb]zfg';f/ lgb]{zg lbOPsf] 5 . o; ;DjGwL sfo{ljlw kl5 k7fOg]
5.
tkl;n
4. df]6/ kf6{;
5. ljh'nLsf ;fdfg
6. ;'l6Ë ;l6Ë sk8f
7. jfy?dsf] ;fdfg
8. s]ldsn
9.40 JolQmut gfddf ;jf/L ;fwgx? cfoft ug]{ ljifonfO{ Jojl:yt agfpg]
;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^#.^$ r=g++= !*!& ldlt
@)^$÷(÷!!_
pko'{Qm ;DjGwdf cy{ dGqfnosf] k=;+= /f=l6=kmf= &@-s_.)^#.^$ r=g++ ^!(

ldlt @)^#.(.^ sf] kqsf] 5fofFskL o;};fy ;+nUg u/L cfjZos hfgsf/L Pj+
sfof{Gjogsf nflu k7fOPsf] Joxf]/f ldlt @)^#.(.!! sf] lg0f{ofg';f/ cg'/f]w 5 .
JolQmut gfddf ;jf/L ;fwgx? cfoft ug]{ ljifonfO{ Jojl:yt ug]{ ;DaGwdf
cfly{s P]g, @)^# sf] cg';"rL ! sf] bkmf !@ df ;jf/L ;fwg k}7f/L ;DaGwL ljz]if
Joj:yfsf] pkbkmf -!_ df pNn]lvt ;'ljwfsf] b'?kof]u x'g glbg / jf:tljs JolQmn]
cfoft ubf{ ;xh xf];\ eGg] p2]Zon] pNn]lvt Joj:yfsf] k|lqmofsf] ;DaGwdf :ki6
Joj:yf ug{ h?/L ePsf]df k]z x'Fbf o;df lgDgfg';f/sf] Joj:yf s8fOsf ;fy eG;f/
hfFrkf; ubf{ cjnDjg ug{ / ;j{;fwf/0f hgtfnfO{ o; ;DaGwL Joj:yfsf] :ki6
hfgsf/L ;Dk]|if0f ug{ txfF ljefunfO{ lgb]{zg lbg] egL g]kfn ;/sf/ -df= dGqL:t/Lo_
sf] ldlt @)^#.(.% sf] lg0f{ofg';f/ cg'/f]w ul/Psf] 5 .
sfo{ u/L kms]{sf k|df0fsf nflu k}7f/Lstf{n] ljb]zsf] jt{dfg gf]s/Laf6 cjsfz
k|fKt u/L jf /fhLgfdf u/L jf sfo{ ;dfKt u/L kms]{sf] k|df0f k]z ug'{kg]{ . o:tf]
;'ljwf ljbfdf jf c:yfoL ?kdf g]kfn ;/sf/ cfPsf]n] pkef]u ug{ g;Sg] tk{m
ljz]if Wofg lbg] .
cfk"mn] k|of]u u/]sf] lghL ;jf/L ;fwgnfO{ k'i6L ug{ k}7f/Lstf{n] ljb]zdf vl/b u/L
cfˆgf] gfddf btf{ ePsf] :jfldTjsf] k|df0f -h:t}M ;jf/L ;fwg wgL k|df0fkq_ k]z
-149_
ug'{kg]{ .
o; bkmf cGtu{t k}7f/L x'g] ;jf/L ;fwgjfx]s cGo JolQmut k}7f/lsf ;jf/L ;fwgsf]
xsdf Confirmoty of Production (CoP) / Type Approval (TA) nufot g]kfn
k|b'if0f dfkb08 @)%^ df pNn]lvt cGo ;Dk"0f{ sfuhft k]z ug'{kg]{ .
9.41 cfoft÷lgof{t /f]Ssf /fvL lbg] af/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq!^.)^%.^^r=g++=@$*# ldlt @)^$÷!@÷!*_
k|:t't ljifodf cfGtl/s /fh:j sfof{no, lj/f6gu/sf] r=g+= &@!$ ldlt

@)^$.!@.%, r=g+= ^)@@ ldlt @)^$.!!.@@ / r=g+= &#^! ldlt @)^$.!@.!@ sf]
kqx?af6 b]xfo adf]lhdsf :yfoL n]vf gDj/ ePsf s/bftfx?sf] :yfoL n]vf gDj/
-kfg_ :yug ul/Psf] hfgsf/L k|fKt x'g cfPsf]n] cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w
5.
l;=g+= :yfoL n]vf gDj/ kmd{sf] gfd k|f]k|fO6/sf] gfd
! #)@#)@!%* Go" 6]Sgf]nf]hL ;f]n';g >L gf/fo0f cfrfo{
@ #))@$#)^$ >L b'uf{ lgdf{0f ;]jf >L ;'bg jxfb'/ sfsL{
# #)@#)@^$) >L cfo'if ls/fgf :6f]/ k|f]= >L sNkgf k|wfg
9.42 eG;f/ /l;b / u]6kf;df ;do pNn]v ug]{ af/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^$.^% lg=!% r=g++=#$! ldlt @)^$÷!@÷!(_
pk/f]Qm ;DjGwdf /fh:j cg';Gwfg ljefusf] k=;+= )^$.^% r=gf++ !&*# ldlt
@)^$.!).@@ sf] ægSsnL k|1fkgkq / /l;bjf6 ;fdfg cf];f/ k;f/ ePsf] tyf /l;b
/ u]6kf;df ;do pNn]v ug]{ Joj:yf x'gÆ eGg] k|fKt kqsf] ljefudf tkl;ndf
pNn]v ul/P adf]lhddf tkl;ndf pNn]v ul/P adf]lhdsf] k|lqmof k"/f u/L sfdsfh
ug'{ x'g ldlt @)^$.!@.% sf] lg0f{ofg';f/ cg'/f]w 5 .
tkl;n
1. k|1fkgkqdf 9'jfgL÷;jf/L ;fwgsf] gfd / gDj/ clgjfo{ ?kdf pNn]v ug{
nufpg] .
2. k|1fkgkqdf eG;f/sf] sf]8 clgjfo{ ?kdf pNn]v ug{ nufpg] .
3. /l;b sf6\bf eG;f/ dx;'n, :yfgLo ljsf; z'Ns, cGtMz'Ns, d"=c= s/sf] cnu
cnu dxndf pNn]v u/L dfq sf6\g] .
4. /l;b sf6\bf ;do clgjfo{ ?kdf pNn]v ug]{ .
5. /lb;df dx;'n j'emfpg]sf] ;xL ;d]t ug{] Joj:yf ug]{ .
6. k|1fkq kqdf dlgkm]i6 gDj/ /fVg' kg]{ .
7. k|1fkgkqdf hfFrkf; kZrft 5fk nufpg] .
-150_
9.43 g]kfnsf] Ps e"–efujf6 g]kfnsf] csf]{ e"–efudf ef/tLo jf6f] u/L ;fdfg
Nofpg] n}hfg] jf/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=!&# ldlt @)^%÷%÷!@_
lj/f6gu/ eG;f/ sfof{nosf] ldlt @)^%.%.!) sf] kqaf6 ;'g;/L lhNnfl:yt

k"jL{ sf]zL t6jGw Ifltu|:t x'g uO{ k"j{–klZrd /fhdfu{ k"0f{ ?kdf cj?4 eO xfn o;
If]qdf g]kfnsf] jf6f] e} s'g} klg ;jf/L ;fwg / 9'jfgL ;fwgx? cfjft hfjt 7Kk
ePsf] jt{dfg cj:yfdf ef/tLo dfu{jf6 dfnj:t' k7fpg] ;DjGwdf lgb]{zg dfu eO
cfPsf] Joxf]/f k]z x'Fbf lgDgfg';f/sf dfnj:t'sf ;DjGwdf tL dfnj:t' ef/tdf
ljrng x'Fb}g, ePdf xfdL lhDd]jf/ x'g] 5f}+ egL ;DjlGwt lhNnfsf] pBf]u jf Jofkf/
;+3 / ;DjlGwt cfoft÷lgof{tstf{jf6 lnlvt sj'lnot lnO{ ;f] sf cfwf/df eG;f/
sfof{non] ;f]xL Joxf]/f ;lxt ef/tLo eG;f/nfO{ lnlvt sj'lnot lbO{ eG;f/
lgodfjnL @)^$ sf] lgod $ sf k|fjwfgx? ;d]t k"/f u/L÷u/fO{ cfoft÷lgof{t ug{
lbg' x'g ldlt @)^%.%.!@ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
Nofpg] n}hfg] dfnj:t'x?
!= g]kfndf pTkflbt dfnj:t'x? .
@= t];|f] d'n'sjf6 g]kfndf cfoft ePsf dfnj:t'x? .
#= ef/tjf6 g]kfn cfoft ePsf cf}ifwLhGo j:t'x? .
$= ;fj{hlgs tyf lghL ;jf/L ;fwgx?sf xsdf ;DalGwt lhNnf k|zf;g
sfof{no / ef/tLo b'tfjf;sf] kqsf] cfwf/df Nofpg n}hfg lbg] .
%= b}jL ljkQLdf k/]sfx?sf] /fxt tyf p4f/sf nflu n}hfg] egL ;DalGwt lhNnf
b}jL k|sf]k p2f/ ;ldltjf6 cg'/f]w eO cfPsf /fxt / p4f/hGo ;fdfu|Lx? .
-151_
9.44 lrgLdf dx;'n 5'6 lbg] jf/]

-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=@&* ldlt @)^%÷%÷@^_
cy{ dGqfno r=g+= !&# ldlt @)^%.%.@% sf] kq / lrgLsf] cfoftdf eG;f/
dx;'n cf+lzs 5'6 lbg] g]kfn ;/sf/, dlGqkl/ifb\sf] ldlt @)^%.%.@! sf] lg0f{osf]
k|ltlnlk o;};fy ;+nUg /fvL cfjZos sfof{y{ txfF k7fOPsf] Joxf]/f ldlt @)^%.%.@^
sf] cfb]zfg';f/ cg'/f]w 5
lg0f{oM xfn jhf/df lrgLsf] cefjsf] ;fy} lbgk|ltlbg d"No j[l4 e} df}Hbft ;d]t Go"g
ePsf]n] bz}+ ltxf/ / ;j{;fwf/0f pkef]Qmfsf] dfunfO{ Wofgdf /fvL b]xfoasf]lhd ug]{M
-s_ j:t' juL{s/0f ;+s]t g+= !&)!=!!=!) sf] lrgLsf] eG;f/ dx;'n bz k|ltzt
sfod u/L ;f] b/df $)))) d]=6g lrgL cfoft ug{ lbg] .
-v_ k|s/0f -s_ jdf]lhd 36fOPsf] b/df lrgL cfoft ug{] Joj:yf jfl0fHo tyf
cfk"lt{ dGqfnon] g]zgn 6]l8Ë lnld6]8 / ;fN6 6]«l8Ë sDkgLjf6 ldnfpg] .
9.45 g]kfnsf] Ps e"–efujf6 g]kfnsf] csf]{ e"–efudf ef/tLo jf6f] u/L
;fdfg Nofpg] n}hfg] af/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=#&$ ldlt @)^%÷^÷&_
o; ljefusf] r=g+= !&# ldlt @)^%.%.!@ / r=g+= @&& ldlt @)^%.%.@^ sf

kl/kqx? k|fKt ePs} xf]nf . ;f] ;DjGwdf pk/f]Qm kl/kqx? cltl/Qm lgDgfg';f/ ug]{
u/fpg] u/L yk Joj:yf ePsf]n] ldlt @)^%.^.& sf] lg0f{o cg';f/ cg'/f]w ub{5' .
!= ef/tLo d'b|fdf vf]lnPsf k|tLtkq, 8«fˆ6 / l6=l6= jf6 cfoft ePsf jf x'g]
dfnj:t'x? hfFrkf; ubf{sf jvt g} e'QmfgLsf pk/f]Qm sfuhftsf ;fydf
lj=lj=lg= kmf/fd ;d]t ;+nUg eO{ hfFrkf; ul/Psf dfnj:t'x?sf xsdf d'=c=
s/ vl/b tyf ljqmL ;d]tsf] k|dfl0ft clen]v cg';f/sf] kl/df0f;Dd k|d'v
eG;f/ clws[tn] plrt 7x/fPdf eG;f/ lgodfjnLsf, @)^$ k|fjwfg ;d]tsf
cfwf/df dfnj:t'x? g]kfnjf6 ef/tLo e"efu x'Fb} g]kfnleq Nofpg nF}hfg
lbg] .
@= sf7df8f}+jf6 v'b|f ;fdfg k7fp+bf 6«fG;kf]6{sf] rnfgL ;d]tsf cfwf/df g]kfn
r]Dj/ ckm sd;{n] sj'lnot u/L lbPsf] kl/df0f / d"No ;Ddsf dfnj:t'
sf7df8f}+jf6 jL/uGh eG;f/ sfof{nodfk{mt dfq k7fpg ;Sg] u/L eG;f/
lgodfjnL @)^$ sf k|fjwfg ;d]tsf cfwf/df n}hfg lbg ;lsg] / 6«fG;kf]6{sf]
pQm d]lgkm]i6 / ;+nUg d"=c= s/ aLhs ;d]tsf sfuhftx?sf] 5fofFk|lt
eG;f/sf] -g]=6'=g]=_ k|1fkgkq;fy ;'/lIft /fVg] .
#= o;/L Nofpg n}hfg lbPsf j:t'sf] -9'jfgLstf{, ljq]mtf, vl/bstf{ ;d]tsf]
d"=c= s/ jf :yfoL n]vf g+= / ljhs g+=, kl/df0f / d"No ;d]t v'n]sf]_ ljj/0f
k|To]s lbg eG;f/ ljefu dx;'n zfvfdf clgjfo{ k7fpg] Joj:yf ;d]t ug]{ .
-152_
pk/f]Qmfg';f/ ubf{ o; cl3 eG;f/ ljefujf6 ePsf kl/kq adf]lhdsf

k|lqmofx? klg k"/f ug]{ .
9.46 cfjZos ;xof]u ul/ lbg] jf/]]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=$!( ldlt @)^%÷^÷!#_
pk/f]Qm ;DjGwdf rLgdf pTkflbt w"nf] b'w / o;sf] ;ld>0fjf6 jg]sf vfB
kbfy{x? h:t}M jRrfn] vfg] b'w, ldNs 6kmL / cGo ldNs rsn]6 h:tf vfB kbfy{x?df
ljiffQm /;folgs kbfy{ kfOPsf] ;"rgf ljleGg ;+rf/ dfWodx?jf6 k|fKt x'g cfPsf]n]
csf]{ ;"rgf hf/L geP;Dd o:tf vfB kbfy{sf] cfoft tyf ljt/0fdf o; vfB k|ljlw
tyf u'0f lgoGq0f ljefun] /f]s nufPsf] 5 . To; lsl;dsf] vfB kbfy{ csf]{ ;"rgf
hf/L geP;Ddsf nflu cfoft /f]Ssf ul/lbg x'gsf nflu To; ljefu dftxtsf ;a}
eG;f/ sfof{nox?df cfjZos lgb]{zg lbg x'g c'g/f]w ul/G5 . ;fy}, ;f] sfo{df
;xof]usf nflu o; ljefu dftxtsf tkl;ndf pNn]lvt sfof{nox?jf6 cfjZos
k|fljlws ;xof]u pknJw x'g] Joxf]/f ;d]t cg'/f]w 5 .
tkl;n
l;=g+= vf=k|=tyf u'=lg= ljefu dftxtsf eG;f/ ljGb"
sfof{nox?
1. If]=vf= k|= tyf u'=lg= sfof{no, lj/f6gu/ /fgL eG;f/, lj/f6gu/
2. If]=vf= k|= tyf u'=lg= sfof{no, e}/xjf e}/xjf eG;f/, e}/xjf
3. If]=vf= k|= tyf u'=lg= sfof{no, g]kfnuGh g]kfnuGh eG;f/ sfof{no
4. If]=vf= k|= tyf u'=lg= sfof{no, wgu9L wgu9L eG;f/, s}nfnL
5. If]=vf= k|= tyf u'=lg= sfof{no, dx]Gb|gu/ dx]Gb|gu/ eG;f/, sGrgk'/
6. vfB Sjf/]G6fOg k|of]uzfnf, sfs/le§f sfs/le§f eG;f/, emfkf
7. vfB Sjf/]G6fOg k|of]uzfnf, aL/uGh jL/uGh eG;f/, k;f{
8. vfB Sjf/]G6fOg k|of]uzfnf, tftf]kfgL tftf]kfgL eG;f/, l;Gw'kfNrf]s
9. lz=c=lj= vfB lg/LIf0f OsfO, sf7df8f}+ lq=lj= eG;f/ sf7df8f}+ .
9.47 Customs Clearance Certificate jf/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=^(& ldlt @)^%÷*÷$_
eG;f/ lgdfojnL, @)^$ sf] lgod ^) df ljb]zjf6 ljqmLs/ jf cGo s'g} s/

nfUg] dfnj:t' k}7f/L u/]sf] k|df0fkq k}7f/Lstf{nfO{ ;f] dfnj:t' k}7f/L ePsf] ldltn]
!% lbgleq b/vf:t lbPdf lbg'kg]{ Joj:yf ePsf]df eG;f/ lgodfjnL, @)^$ nfu"
x'g'eGbf klxn] k}7f/L ePsf dfnj:t'sf] Customs Clearance Certificate dfu ePsf]n]
cfjZos lgb]{zgsf] nflu jL/uGh eG;f/ sfof{noaf6 n]vL cfPsf]df k]z x'Fbf eG;f/
lgodfjnL, @)^$ nfu" x'g'k"j{ k}7f/L ePsf / Customs Clearance Certificate glnPsf
-153_
cfoftstf{sf] xsdf cfoft u/]sf] k|1fkgkq nufotsf sfuhft x]/L ;DalGwt eG;f/
sfof{non] g} Customs Clearance Certificate hf/L ul/lbg lgb]{zg lbg] egL ldlt
@)^%.*.! df ePsf] lg0f{ofg';f/ cg'/f]w 5 .
9.47 eG;f/ P]g,@)^% sf] bkmf !!-!)_ sfof{Gjog ug{] jf/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^%.^^ lg= r=g++=#@@ ldlt @)^%÷(÷!(_
pk/f]Qm ;DjGwdf cfly{s P]g, @)^% sf] cg';"rL ! sf] bkmf !!-!)_ df Joj:yf
eP jdf]lhdsf] sfof{Gjog ug{ tk;Lnsf eG;f/ sfof{nox? tf]lsPsf] Joxf]/f ldlt
@)^%.(.!& sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
>L tftf]kfgL eG;f/ sfof{no, l;Gw'kfNrf]s .
>L lq=lj= :yn eG;f/ sfof{no, uf}r/ .
>L d]rL eG;f/ sfof{no, sfs/le§f .
>L lj/f6gu/ eG;f/ sfof{no, df]/Ë .
>L jL/uGh eG;f/ sfof{no, k;f{ .
>L e}/xjf eG;f/ sfof{no, e}/xjf .
>L ;'VvfjGb/ufx eG;f/ sfof{no, l;l;{of, k;f{ .
>L g]kfnuGh eG;f/ sfof{no, jfFs] .
>L s}nfnL eG;f/ sfof{no, wgu9L
9.48 ;+lIfKt k|1fkgkq sfof{Gjog ug]{ jf/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^%.^^ r=g++=(@( ldlt @)^%÷(÷@#_
k|:t't ljifodf eG;f/ lgodfjnL @)^$ sf] ldlt @)^%.(.!^ df ePsf] klxnf]
;+zf]wgsf] k|ltlnlk o; ljefusf] r=g+= (!* ldlt @)^%.(.@@ sf] kq;fy k7fOPsf]n]
k|fKt ePs} xf]nf . eG;f/ -klxnf] ;+zf]wg_ lgodfjnL, @)^% sf] lgod ^)s df æ===
k}7f/Lstf{n] cfˆgf] lghL k|of]usf dfnj:t' k}7f/L ubf{ jf s'g} ofq'n] cfˆgf] lghL u'06f
lem6L ef/L cfb]z cGtu{t Nofpg kfpg] dfnj:t' k}7f/L ubf{ cg';'rL !)s adf]lhdsf]
9fFrfdf ;+lIft k|1fkgkq e/L To:tf] dfnj:t' Nofpg kfpg]5Æ eGg] Joj:yf ePsf]n]
pQm k|1fkgkq sfof{Gjogdf NofO{ o; ljefudf cljnDj hfgsf/L k7fpg x'g
-154_
!)=8L=cf/=kL
10.01 8L=cf/=kL= cGtu{t k}7f/L x'g] ;fdfg 8\o'6L k]8 c08/ k|f]6]i6 af/]
-eG;f/ ;DaGwL kl/kq / P]g lgodx?sf] ;+sng k'l:tsf @)$%M*! ldlt @)$$.%.%_
pk/f]Qm ;DaGwdf ef/taf6 8L=cf/=kL= kmf/d cGtu{t k}7f/L e} cfpg] ;fdfgsf]

8L=cf/=kL= kmf/d / u]6 kf;df ;d]t 8\o'6L k]8 cG8/ k|f]6]i6 jf 8\o'6L k]8 cG8/
k|f]lehgn egL pNn]v e} cfpg] u/]sf] laifodf sf/jfxL x'Fbf o;/L k|f]lehgn
P;]:d]G6 / 8\o'6L k]8 cG8/ k|f]6]i6 egL 8L=cf/=kL= kmf/ddf ef/tLo cGtMz'Ns /sd
hlgPtf klg pQm /sd ef/tn] slxn] lkmtf{ ug]{ eGg] ;do olsg gx'g] x'gfn]
8L=cf/=kL= kmf/d cGtu{t k}7f/L ePsf] ;fdfgx?df xfn s]z 6'+uf] gnfu];Dd ;fwf/0f
eG;f/ dx;'n b/ / cltl/Qm yk dx;'n nfUg] ePdf ;f] ;d]t hf]8L w/f}6L lnO{ ;fdfg
5f8\g] / kl5 ef/t ;/sf/af6 g]kfn ;/sf/nfO{{ ef/tLo cGtMz'Ns lkmtf{ ePdf w/f}6L
/sd dWo]af6 lkmtf{ lbg' kg]{ b]lvPdf kf6L{nfO{{ lkmtf{ lbO{ lx;fj ldnfg ug]{ eGg] ldlt
@)$$.%.! df lg0f{o ePsf]n] ;f]xL cg';f/ ug'{ u/fpg' x'g lg0f{ofg';f/ cg'/f]w ul/G5 .
10.02 8L=cf/=kL= OGEjfO; ;DaGwdf
-eG;f/ ljefusf] k=;+ )%$.%% r=g+ !$ ldlt @)%$.^.*_
pko'{Qm ;DaGwdf ef/tLo cGtMz'Ns lkmtf{ -8L=cf/=kL=_ cGt/ut k}7f/L x'g]

;fdfg g]kfnsf] eG;f/ laGb'af6 k}7f/L e};s]kl5 To:tf] 8L=cf/=kL= OGEjfO;sf]
8'KnLs]6 / l6«KnLs]6 k|lt k|dfl0ft u/L glhssf] Nof08 si6d :6]zgdf x/]s kflIfs jf
dfl;s ?kdf jf h'g cufl8 x'G5 ;f]xL cfwf/df k7fpg] Joj:yf ePs} 5 . o;/L
glhssf] Nof08 si6ddf k7fOPsf] 8L=cf/=kL= OGEjfO;x? ;f] Nof08 si6daf6 si6d
P08 PS;fOh ;]G6«n 8fO/]S6f]/]6 lbNnL rnfg u/]sf] gu/]sf] ;DaGwdf lgoldt cg'udg
ug{x'gsf];fy} lbNnL k7fPsf] kqsf] af]wfy{ k|lt lnO{ ;f]sf] hfgsf/L k|To]s dlxgf
laefudf k7fpg] Joj:yf ldnfpgx'g cfb]zfg';f/ cg'/f]w ub{5' .
10.03 :k]zn 8\o'6L s§f ug]{ jf/]
-eG;f/ ljefu 8L=cf/=kL= zfvfsf] k=;+= l8=)%%.%^ r=g+= $( ldlt @)%^.!.@#_
o; laefusf] k=;+= @)%%.%^ r=g+= #) ldlt @)%%.!!.( sf] Pl8;gn 8\o'6L 5'6
glbg] jf/]sf] kq k|fKt ePs} xf]nf .
pQm kqdf 8L=cf/=kL= cGtu{t k}7f/L x'g] ;fdfgdf eG;f/ dx;'n c;'n ubf{
eG;f/ dx;'ndf j]l;s 8\o'6Lsf] /sd dfq s§f ug{ cg'/f]w ul/Psf]df xfn ef/t
;/sf/n] ef/tLo cGtMz'Ns c;'n ubf{ j]l;s 8\o'6L / :k]zn 8\o'6L ;d]t c;'n ug{
;'? u/]sf]n] j]l;s 8\o'6L / :k]zn 8\o'6Lsf] /sd ;d]t eG;f/ dx;'n c;'n ubf{ s§f
u/L kfpF eGg] Joxf]/fsf] c?0f OG6/ slG6g]G6n 6]«8;{sf] lgj]bg k|fKt ePsf]df ;f]
;DaGwdf Directorate general of inspection, customs or central excise New Delhi ;+u
kqfrf/ ubf{ central excise act 1944 sf] ;]S;g # cg';f/ ef/taf6 g]kfndf 8L=cf/=kL=
cGtu{t k}7f/L x'g] ;fdfgdf ef/t ;/sf/n] c;'n u/]sf] j]l;s / :k]zn PS;fOh 8\o'6L
g]kfn ;/sf/nfO{ lkmtf{ x'g] eGg] jf/]sf] clk|n != !((( sf] kq k|fKt e} k]z x'Fbf cj
cfOGbf eG;f/ dx;'n c;'n ubf{ eG;f/ dx;'ndf j]l;s 8\o'6L / :k]zn 8\o'6L ;d]tsf]
-155_
/sd s§f u/L dx;'n c;'n ug]{ u/L ldlt @)%^.!.@! df lg0f{o ePsf]n] ;f]xL cg';f/
10.04 8L=cf/=kL= cGtu{t k}7f/L jf/]
-eG;f/ ljefu 8L=cf/=kL=zfvfsf] k=;+= )%^.%& r=g+= &) ldlt @)%^.!.@(_
xfn} ef/tsf] ah]6kl5 8L=cf/=kL= cGtu{t k}7f/L x'g] ;fdfgdf kg{ uPsf] låljwf
;DaGwdf o; zfvfsf] k=;+= )%^.%& r=g+= ^% ldlt @)%^.!.* sf] kqaf6 lgb]{zg
lbOPsf] Joxf]/f cjut ePs} xf]nf . ;f]lx ;Gbe{df ef/taf6 8L=cf/=kL=cGtu{t k}7f/L
x'g] ;fdfgx?sf] Nepal Invoice df pNn]v x'g] u/]sf] Central Vat Pj+ Duty Payble sf]
xsdf lgDgfg';f/ ug{x'g' ldlt @)%&.!.@( sf] lg0f{ofg';f/ cg'/f]w 5 .
!= Excise Duty Paid k|df0f ;fy} k]z ePsf] ;fdfgx?sf] xsdf ;fljs 8L=cf/=kL=
k|lqmof cg';f/ ;fdfg hfFrkf; ug]{ .
@= Central Vat sf] ;DaGwdf ;fljssf] Indian Excise df dx;'n 5'6 lbP ;/x 5'6
lbO{ ;fdfg hfFrkf; ug]{ .
#= pNn]lvt l;=g+= ! / @ sf] Case sf] xsdf gub w/f}6L jf a}+s Uof/]G6L glng] .
$= Nepal Invoice df Excise Duty Payable pNn]v e} cfPsf] ;fdfgx?sf] xsdf
;fljs cg';f/ gub w/f}6L jf j}+s Uof/]G6L lnO{ ;fdfg hfFrkf; ug]{ / o:tf]
Payable-Duty lt/]sf] ;DalGwt Indian Excise Office af6 hf/L ePsf] cflwsfl/s
k|df0f k]z ePkl5 a}+s Uof/]G6L jf w/f}6L k'ms'jf ug]{ .
;fy} Duty Payable sf] ;DaGwdf Indian Excise df Duty lt/L k|df0f k]z u/]sf]df
;f] Duty lt/]sf] PLA jf RG No. sf] /s]8{ /fvL df:s]jf/L k7fpFbf pNn]v u/L k7fpg]
Joj:yf ug]{ .
10.05 8L=cf/=kL=;DaGwdf
-eG;f/ ljefusf] k=;= )%^÷%&, r=g+= #, ldlt @)%^÷$÷$_
To; sfof{noaf6 l8=cf/=kL cGtu{t cfPsf ;fdfgsf] k}7f/L Pj+ df:s]jf/L ljj/0f
tof/ ubf{ o;} ;fy ;+nUg kfgf $ -rf/_ sf] lj/0fnfO{ ljz]if Wofg lbO{ ;f] df pNn]lvt
a'bfx?df dWogh/ /fvL gd"gf kmf/d cg';f/ t]/Lh tof/ u/L k7fpg' x'g ldlt
@)%^÷$÷@ sf] lg0f{ofg';f/ cg'/f]w ub{5' .
;fljs cg';f/ k7fpFb} cfPsf] t]/Lhdf :ki6 ?kdf pNn]v x'g'kg]{ / 8L=cf/=kL= cGtu{t
cfPsf ;fdfg k}7f/L Pj+ df:s]jf/L tof/ ubf{ Wofg lbg' kg]{ laifox? M
!= 8L=cf/=kL= OGEjfO; gDa/ / tf/Lv :ki6 ?kdf pNn]v ug]{ .
@= nfnqmd / tf/Lv :ki6 ?kdf n]lvk7fpg] s]/d]6 ePsf] eP /fd|/L :ki6 ?kdf
n]Vg nufO{ cfjZos :yfgdf ef/tLo ;Ldf eG;f/ clws[tsf] ;xL ;d]t u/fpg] .
#= nfnqmd gDa/ bf]xf]/f] kg{ uPdf t'?Gt ef/tLo ;Ldf eG;f/df ;Dks{ /fvL
ldnfpg] .
$= ef/tLo ;Ldf eG;f/af6 g} l;nl;n]jf/ nfnqmd c+s 5'6 ePsf] eP df:s]jf/L
t]/Lhdf ;f]xL Joxf]/f pNn]v u/L k7fpg] .
-156_
%= ;Ldf eG;f/df nfnqmdf+s nflucfPsf] ;fdfg larng ;d]t x'g ;Sg] x'Fbf ;ts{tf
ckgfO{ To;f] ePsf] eP ljefudf ;dodf g} hfgsf/L u/fpg] .
^= lk=Pn=P= gDa/ pNn]v geO{ cf/=lh= gDa/ pNn]v ePsf] eP lk=Pn=P= gDa/
n]Vg] :yfgdf n]vL cf/=lh= egL hgfO{ k7fpg] .
&= ef/tdf nfu]sf] Basic Duty, Special Duty, Aditional Duty cflb ;fljs :yfgdf
n]vL ef/taf6 lglZrt ?kdf lkmtf{ k|fKt x'g] Duty x? dfq 36fpg] .
*= eG;f/ ;s]t gDa/, dx;'n b/, ;f] cg';f/ x'g cfpg] dx;'n, 8L=cf/=kL= cGtu{t
k}7f/L x'Fbf lbPsf] 5'6 dx;'n clgjfo{ ?kn] df:s]jf/L t]/Lhdf pNn]v ug]{ .
(= lkmtf{ k|fKt x'g' kg]{ /sd ef=?= df n]Vg] .
!)= lkmtf{ k|fKt x'g' kg]{ ef/tLo cGtMz'Nsdf %) k};feGbf sd eP gn]Vg] / %)
k};feGbf a9L eP ?= !÷– n]Vg] .
!!= ef/taf6 lkmtf{ k|fKt x'g' kg]{ cGtMz'Nsdf Additional jf cGo ef/taf6 lkmtf{
k|fKt gx'g] /sd ;dfj]z gug]{ .
!@= sltko eG;f/ sfof{nox?af6 nfnqmdx? PseGbf a9L Ps} 7fpFdf /fvL lkmtf{
cfpg' kg]{ /sdx? ;d]t hf]8L df:s]jf/L k7fpg] u/]s]f x'Fbf To;f] gu/L k|To]s sf]
5'6f 5'§} t]/Lhdf pNn]v u/L k7fpg] .
!#= ef/tdf nfu]sf] cGtMz'Ns b/ ;f] cg';f/ x'g cfpg] /sd 7Ls 5 5}g Wofg lbg] .
km/s b]lvPdf ;DalGwt lgsfoaf6 8L=cf/=kL= OGEjfO; ldnfPkl5 dfq ;fdfg
hfFrkf; ug]{ Joj:yf ldnfpg] .
!$= PLA jf RG gDa/ gePsf] DRP Invoice sf] /sd lkmtf{ gx'g] x'Fbf pQm Invoice
df ;f] ga/ 5 5}g Wofg lbg] .
!%= DRP sf] Excisable Value (Invoice Value) ef/tdf cGtMz'Ns p7fpg] k|of]hgsf]
nflu sf/vfgf jf l8kf] d"No jf MRP Basic s'g cfwf/df /flvPsf] 5 Vofn ug]{ .
!^= In Bond af6 k}7f/L ePsf] ;fdfgsf] ;fljs nfnqmdfÍ cg';f/ l;nl;n]jf/ gDa/
nflucfPdf ef/tLo cGtMz'Ns /sd lkmtf{ gx'g] x'Fbf To; k|sf/ cfPsf] ;fdfgsf]
t]/Lhdf In Bond pNn]v u/L k7fpg] .
!&= Exemption cGtu{t ePsf] ;fdfgsf] klg cGtMz'Ns lkmtf{ gx'g] x'Fbf ;f]xL cg';f/
t]/Lhdf Exemption pNn]v ug]{ .
!*= 8L=cf/=kL= df:s]jf/L ljj/0f k7fpFbf sDKo'6/ ePsf eG;f/ sfof{nox?n]
sDKo'6/af6 ljj/0f tof/ u/L Ps k|lt lk|G6 k7fpg'sf;fy} ;f] ljj/0fsf] Excel
Program cGtu{t Floppy Diskette df Copy u/L jf ljefusf] Email df ;d]t
k7fpg] .
!(= 8L=cf/=kL= df:s]jf/L ljj/0f;fy k7fpg] u/]s]f DRP Invoices x? nfnqmd
cg';f/ l;nl;n]jf/ ldnfO{ k"/f 5 5}g < ?h' u/L k7fpg] .
@)= sltko eG;f/ sfof{nox?n] t]/Lh ;fy k7fpg] u/]sf] 8L=cf/=kL= OGEjfO;sf] bf];|f]
jf t]>f] k|lt ;d]t k7fpg] u/]sf]n] Original Invoice g} k7fpg] .
@!= t]/Lhdf pNn]lvt ef/t ;/sf/af6 v'b lkmtf{ k|fKt x'g'kg]{ ef/tLo cGtMz'Ns
/sdsf] dxndf ef/tLo cGtMz'Ns b/ / rfn' eG;f/ b/aGbLsf] ;fwf/0f dx;'n
-157_
b/df t'ngf ubf{ ;fwf/0f dx;'n b/ cg';f/ x'g cfpg] /sddf ga9g] u/L x'g]
/sd dfq ef/t ;/sf/af6 lkmtf{ k|fKt x'g] ePsf] / sltko eG;f/ sfof{nox?n]
;f] cg';f/sf] /sd g/fvL cGoyf kf]li6Ë u/L t]/Lh agfO{ k7fpg] u/]s]f b]v]sf]
x'Fbf pk/f]Qm adf]lhd ug]{ .
@@= 8L=cf/=kL= df:s]jf/L ljj/0f k|To]s dlxgf e'Qmfg ePsf] & lbg leq clgjfo{ ?kn]
eG;f/ ljefu 8L=cf/=kL= zfvfdf k7fpg], s'g} sfof{noaf6 8L=cf/=kL=cGtu{t
;fdfg k}7f/L gePdf ;f]xL Joxf]/f df:s]jf/Ldf pNn]v u/L k7fpg] .
@#= ;fljs t]/Lhdf lh=l,k=g+= /flvg] u/]s]fdf ef/t ;/sf/af6 lh=lk=g+= nufO{ gcfpg]
x'Fbf ;f] :yfgdf ef/tdf cGtMz'Ns lt/]sf] OGEjfO; gDa/ n]Vg] .
@$= ;fljs t]/Lhdf ;fs{, clt ;f}ljWo, rLg / ltAatsf] eG;f/ b/ n]lvPsf] dxn
x6fpg] .
@%= nfnqmd nflu cfPsf] ePtf klg 8L=cf/=kL= OGEjfO;df "Duty Paid Under
Protest" jf "Provisional" hlgP/ cfPsf]df nf]sn ;/xsf] dx;'n w/f}6Ldf lnO{
hfFrkf; ug]{
@^= cGo ;fljs cg';f/ ldnfO{ ug]{ .
;fljs t]/Lhdf yk ug]{ ljifox? M
!= df:s]jf/L t]/Lhdf eG;f/ ;+s]t gDa/, nfUg] dx;'n b/ / To; kl5 b/ cg';f/
x'g cfpg] nfUg] dx;'n -ef=?=df_ clgjfo{ ?kn] pNn]v ug]{ .
@= ;DalGwt k}7f/Lstf{n] pNn]lvt nfnqmddf slt eG;f/ 5'6 kfPsf] 5 -ef=?=df_
pNn]v u/L k7fpg] .
10.06 8L=cf/=kL= cGtu{t k}7f/L af/]
-eG;f/ ljefu 8L=cf/=kL= zfvfsf] k=;+= )%^.%& r=g+= &# ldlt @)%&.@.!)_
pk/f]Qm ljifosf] o; ljefusf] k=;+= @)%^.%& r=g+= &) ldlt @)%&.!.@( sf] kq
k|fKt ePs} xf]nf . pQm kqdf l;=g+= !,@ / # df pNn]lvt ljifodf ;f]xL kqfg';f/
ug{x'g / l;=g+= $ sf] ;DaGwdf xfn} g]kfn ef/tsf dxf lgb]{zsHo"x?sf] sf7df8f}+df
;DkGg eG;f/ ;xof]u ;DaGwL j}7sdf Duty Payable n]vL cfPsf] s]zdf Duty
Refund df s'g} jfwf gx'g] tyf g]kfn OGEjfO;df pNn]v ePsf] Amount of Duty, Duty
Paid ;/x x'g] eGg] jf/]df b'j} k|ltlglw d08n aLr x:tfIf/ ePsf]n] g]kfn OGEjfO;df
PLA No. jf RG No pNn]v eO gcfPsf] t/ Duty Payable n]lvcfPsf] l8=cf=/=kL=
kmf/dx?af6 ;fdfg hfFrkf; ubf{ ;fljs ;/x ef/tLo cGtMz'Ns s§f u/L ;fdfg
hfFkf; ug{x'gsf ;fy} o:tf s]zdf o; eGbf klxn]sf] k}7f/Ldf w/f}6L lkmtf{ jf a}+s
Uof/]G6L k'ms'jf gePsf] eP ;f] ;d]t k'ms'jf ug{x'g ;d]t ldlt @)%&.@.( sf]
10.07 DRP Invoice df Endorsement ug]{ ;DaGwdf
-eG;f/ ljefu 8L=cf/=kL= zfvfsf] k=;+= 8L=cf/=kL= @)%*.%( r=g+ !# ldlt
@)%*.$.#@_
ef/taf6 D.R.P. cGtu{t k}7f/L x'g] ;fdfgsf;fy k|fKt x'g] Nepal Invoice x? df
;fdfg hfFrkf; e};s]kl5 k|dfl0ft u/L lkmtf{ k7fpg] Joj:yf e}/x]sf]df ldlt
-158_
@)%*.%.!^ cyf{t ;]K6]Dj/ !, @))! b]lv k}7f/L x'g] ;fdfgx?sf] Nepal Invoice df
lgDgfg';f/sf] ljj/0f ef/tLo kIfaf6 DRP Invoice df g} Print e}gcfpGh];Ddsf nflu
tn pNn]lvt ljj/0f :ki6 v'Ng] u/L DRP Invoice sf ;a} k|lt (Copy) x?df
Endorsement u/L k"j{jt Joj:yf adf]lhd g} ef/tLo Land Customs Station df ;d]t
lkmtf{ k7fpg] Joj:yf ug{ g]kfn ;/sf/ -;lrj :t/_af6 ldlt @)%*.$.@( df lg0f{o
ePsf] x'Fbf ;f] jdf]lhdsf] Joj:yf ug{ u/fpg' x'g lg0f{ofg';f/ cg'/f]w 5 .
!= eG;f/ b/jGbL zLif{s÷pk–zLif{s g+= (Tariff Heading/Sub Heading No.)
@= ;fdfgsf] lgwf{l/t d"No (Value of the goods assessed)
#= pNn]lvt ;fdfg ef/t jfx]s cGo d'n'saf6 k}7f/L x'Fbf g]kfn ;/sf/n] c;'n ug]{
eG;f/ dx;'n (Import Duty and like charges levied by HMG/N on m fug
goods imported from countries other than India)
$= lgwf{l/t eG;f/ dx;'n (Amount of Import Duty Assessed)
DRP sf] Nepal Invoice df g} Print eO{ gcfp+bf;Ddsf nflu Rubber Stamp agfO{
ljj/0f eg]{ Format sf] 9fFrf .
ljj/0f ebf{ Wofg lbg'kg]{ s'/fx? M
!= Tariff Heading/Sub-Heading No. M- Nepal Invoice df pNn]lvt j:t'sf]
Harmonized System jdf]lhd j:t' juL{s/0fsf] ;+s]t gDj/ Pj+ pk ;+s]t gDj/
Pj+ pk ;+s]t gDj/ pNn]v ug]{ .
@= Value of the goods assessed :- eG;f/ k|of]hgsf] nflu sfod ul/Psf] j:t'sf]
d"No pNn]v ug]{ .
#= Import duty and like charges levied by HMG/Nepal on Similar goods imported
from countries other than India :- ef/t afx]s t]>f] d'n'saf6 ;f]xL j:t' k}7f/L
x'Fbf nfUg] k|efjL b/ pNn]v ug]{ .
$= Amount of import duty assessed :- pQm j:t'sf] slt eG;f/ dx;'n sfod ul/of]
;f] /sd pNn]v ug]{ .
/a/ :6fDk eg]{ gd"gf
DRP sf] Nepal Invoice df g} Print eO{ gcfp+bf;Ddsf nflu Rubber Stamp agfO{
ljj/0f eg]{ Format sf] 9fFrf .
Government of Nepal
Ministry of Finance
Department of customs
.............................. customs office
1. Tariff Heading/Sub-heading No. ..................
2. Value of the goods assessed : ................
3. Import duty and like charges levied by Government of Nepal on similar goods
imported from countries other than India : ............
4. Amount of Import duty assessed : ...............
............................
Customs Officer
-159_
10.08 DRP k|lqmofaf6 g]kfn cfpg] ;fdfgx?sf] df:s]jf/L k7fpg] af/]
-eG;f/ ljefu 8L=cf/=kL=zfvfsf] k=;+= n]vf )%*.%( r=g+= %$ ldlt @)%(.@.@@_
k|:t't ljifodf DRP k|lqmofaf6 g]kfnleq k}7f/L x'g] ;fdfgx?sf] dfl;s ljj/0f
tof/ u/L k7fp+bf sltko eG;f/ sfof{noaf6 k}7f/L ePsf] dfn j:t'x?sf] gfd k|i6
gn]vL cf}Bf]lus sRrf kbfy{, cf}Bf]lus ;xfos sRrf kbfy{, d]lzg/L ;fdfg, d]lzg/L
cflb h:tf zJb n]vL df:s]jf/L k7fpg] u/]sf] kfOPsf] / eG;f/ ;+s]t gDj/ klg s]jn
$ l8lh6df dfq n]vL k7fpg] u/]sf] kfOPsf] 5 . laefun] k}7f/L j:t'sf] /]s8{ Jojl:yt
ubf{ / ef/t ;/sf/;+u ef/tLo cGtMz'Ns /sd lkmtf{ dfu ubf{ k}7f/L ;fdfgsf] gfd /
eG;f/ ;+s]t gDj/ k|i6 n]vL k7fpg' kg]{ ePaf6 ljefunfO{ k}7f/L ;fdfgsf] lan
lahs g} vf]nL x]g'{ kg]{ e} cgfjZos ?kdf sfo{jf]em a9\g uPsf]n] cj pk|fGt k}7f/L e}
cfpg] ;fdfgsf] gfd k|i6;+u n]vL eG;f/ ;+s]t gDj/ klg k"/} l8lh6df n]vL k7fpg]
Joj:yfsf] nflu cfb]zfg';f/ cg'/f]w ub{5' .
10.09 DRP Inovice df g} cab]lv Print e} cfpg] af/]
-eG;f/ ljefusf] k=;= )%*÷%(, r=g+= %% ldlt M @)%(÷@÷@@_
pk/f]Qm laifodf ef/taf6 DRP cGtu{t k}7f/L x'g] ;fdfgsf ;fy k|fKt x'g] Nepal
Inovice x?df ;dfg hfFrkf; e} ;s]kl5 k|dfl0ft u/L lkmtf{ k7fpg] Joj:yf e}
/x]sf]df ldlt @)%*÷%÷!^ cyf{t ;]K6]Da/ !, @))! b]lv k}7f/L x'g] ;fdfgx?sf]
Nepal Invoice df lgDgfg';f/sf] ljj/0f ef/tLo kIfaf6 DRP Invoice df g} Print e}
gcfpGh]n;Ddsf nflu pNn]lvt ljj/0f :ki6 v'Ng] u/L DRP Invoice sf ;a} k|lt
(Copy) x?df Endorsement u/L o; ljefusf] ldlt @)%*÷$÷#@ sf] k|fKt ePs} 5 .
;f]xL ;Gb{edf !$=%=@))@ sf] Directorate General of Inspection Customs and
Central Excise sf] kq k|fKt x'g cfPsf] x'Fbf ;f]xL vfgfdf e/L ;xL5fk u/L lkmtf{
k7fpgx'g cg'/f]w 5 .
10.10 8L=cf/=kL= df b]lvg] s}lkmotx? af/]
-eG;f/ ljefu, k=;=)%*÷%( 8L=cf/=kL=, r=g+ %! , ldlt @)%(÷(÷!)_
pko'{Qm ;DaGwdf 8L=cf/=kL= k|lqmof cGtu{t ef/taf6 k}7f/L x'g cfpg]
dfna:t'x?sf] Nepal Invoice df b]lvPsf lgDg lnlvt s}lkmotx? tyf ef/tLo
cGtMz'Ns lkmtf{ dfu ug]{ k|of]hgsf] lgldQ Nepal Inovce x? Verification u/L k7fpg'
k"j{ clgjfo{ ?kdf k"/f ug'{kg]{ k|lqmofx?sf ;DaGwdf g]kfn tyf ef/t l:yt b'a} tkm{sf
eG;f/ sfof{nox?n] :yfgLo :t/df g} ;dGjo u/L tt\;DaGwL ;d:ofx? lg/fs/0f ug]{
egL ldlt @)%(÷*÷& b]lv @)%(÷*÷( ;Dd sf7df08f}df ;DkGg ePsf] t]>f] DG
Level Meeting df ;xdlt ePsf] x'Fbf lgDgfg';f/ ug'{ u/fpg' x'g lgb]{zfg';f/ cg'/f]w
ub{5' .
!= Nepal Invoice df lbOPsf] Value -d"No_ df s'g} Invoice df ef/tLo cGtMz'Ns
(Duty) ;d]t ;dfj]z x'g] ePsfn] dx;'n nufpFbf / Inovice df Endorsement
ubf{ ef/tLo cGtMz'Nssf] /sd s§f u/L dfna:t'sf] jf:tljs d"No olsg u/L
dx;'n nufpg'sf ;fy} ;f]xL cg';f/ Endorsement ;d]t ug]{ .
@= sltko Nepal Inovice df pNn]v ePsf] d"Nodf lnOPsf] cGtMz'Ns b/ cg';f/
nfu]sf] cGtMz'Ns /sd km/s -s'g}df a9L s'g}df sd_ x'g] u/]sf]n] pQm Inovice
-160_
df pNn]lvt jf:tljs d"No olsg u/]/ ;fdfg hfFrkf; u/L ;f]xL cg';f/
Endorsement ;d]t ug'{kg]{ x'Fbf ;DalGwt ef/tLo ;Ldf eG;f/;+u ;d]t ;dGjo
u/L jf:tljs d"No olsg u/]/ dfq ;fdfg hfFrkf; / Endorsement ug]{ .
-pbfx/0fsf] nflu kfgk/fusf] Inovice df pNn]v e} cfpg] d"No Hofb} sd b]lvg]
t/ ef/tLo cGtMz'Ns eg] b/ cg';f/ x'g] /sdeGbf a9L b]lvg] x'Fbf To:tf]
cj:yfdf ef/tdf nfu]sf] ef/tLo cGtMz'Ns b/ / ;f] cg';f/sf] cGtMz'Ns /sd
adf]lhdsf] d"No olsg u/]/ dx;'n nufpg'sf ;fy} ;f]xL cg';f/ Endorse ug]{_ .
#= Nepal Invoice df pNn]lvt d"Nodf nfu]sf] ef/tLo cGtMz'Nssf] /sd ef/tLo
cGtMz'Ns b/ cg';f/ d]n gvfO{ d"No g} sd b]lvg cfPdf ef/tLo cGtMz'Ns
/sd / b/ cg';f/ x'g] d"No olsg ug]{ / ;f]xL d"Nodf dx;'n nufpg'sf ;fy}
;f]xL adf]lhd Endorse klg ug]{ . olb d"No a9L b]lvg cfPdf ef/tLo cGtMz'Ns
/sd / b/ cg';f/ jf:tljs d"No olsg u/]/ Endorsement ug]{ / km/s d"Nodf
;fljs adf]lhd ug]{ .
$= ;]K6]Da/ @))! b]lv nfu" ePsf] Nepal Invoice df Endorsement ug]{ Joj:yf
cGtu{t Nepal Invoice df Endorsement ubf{ sltko sfof{nox?af6 ljgf
Endorsement g} k7fpg], Endorsement u/]sf]df klg ;xL 9+uaf6 gu/L ;+s]t
gDa/ n]Vbf km/s kf/L n]Vg], dfnj:t'sf] df]nsf] c+s n]Vbf g]kfnL ?k}of pNn]v
ug]{, dfnj:t'sf] lgwf{l/t dx;'n /sdsf] c+s n]Vbf klg dx;'n c;"n ubf{
k|efljt ePsf] b/ cg';f/ x'g cfpg] dx;'n /sdsf] jf:tljs c+s gn]vL cGoyf
u/L n]Vg] u/]s]f ;d]t b]lvPsf] x'Fbf ef/tLo cGtMz'Ns /sd lkmtf{ lng] k|lqmofdf
afwf pTkGg eO{ ef/tLo kIfaf6 ;d]t s}lkmot p7fpg] u/]s]f / To; lsl;dsf]
s}lkmotk"0f{ Emndorsement ePsf Nepal Inovice x?sf] ef/tLo cGtMz'Ns /sd
lkmtf{ k|fKt gx'g], x'Fbf klg l9nf] u/L k|fKt x'g] u/]sf] kl/k|]Ifdf Nepal Inovice
x?sf] Verification uL/k7fpg'k"j{ o;tkm{ ;d]t ljz]if Wofg lbO{ k7fpg] Joj:yf
ug]{ .
10.11 8L=cf/=kL= cGtu{t k}7f/L x'g] dfnj:t'sf] dx;'n lx;fa ug]{ tl/sf jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%(.^) r=g+= (%@_
8L=cf/=kL= cGt{ut k}7f/L eO cfpg] dfn j:t'x?sf] dx;'n lx;fj ubf{ cfly{s
cWofb]z @)%( n] dx;'ndf 5'6 lbg] u/L Joj:yf u/]sf]df ;f] 5'6nfO{ klxn] g} 5'6 lbO{
lx;fj ug'{kg]{ egL :jl:ts cfon O08li6«h k|f=ln=n] lgj]bg lbPsf] / laefusf] k=;+=
@)%!.%@ d=cf}+=kmf=g+= !#% r=g+= @$!& ldlt @)%@.#.!$ df ePsf] kl/kqfg';f/
nfu]sf] dx;'ndf ef/tLo cGtMz'Ns s6fPkl5 dfq kfpg] 5'6 ;'ljwf s6fpg] Joj:yf
ePsf]df k}7f/L stf{sf] dfu cg';f/ ug{ ldNg] gldNg] af/] :ki6 lgb]{zg kfpF egL
g]kfnuGh eG;f/ sfof{nosf] k=;+= @)%(.^) r=g+= @@* ldlt @)%(.^.!$ sf] kqaf6
n]lvcfPsf] Joxf]/f k]z x'Fbf 8L=cf/=kL= cGt{ut k}7f/L e} cfpg] dfn j:t'df cfly{s
cWofb]z @)%( n] 5'6 ;'ljwf lbPsf] cj:yfdf lgDg tl/sf ckgfO{ dx;'n lx;fj u/L
cfly{s cWofb]z @)%( sf] cg';"rL ! sf ljleGg bkmfx?n] lbPsf] 5'6 ;'ljwf lb+bf
Ps}k6s bf]xf]/f] gkg]{ u/L 5'6 ;'ljwf lbO{ dx;'n c;'n ug'{ u/fpg' x'g ldlt
@)%(.&.@@ sf] lg0f{ofg';f/ cg'/f]w ub{5' .
8L=cf/=kL= cGt{ut k}7f/L x'g] dfn j:t'df cfly{s cWofb]zn] 5'6 ;'ljwf lbPsf]
-161_
cj:yfdf ef/tLo cGtMz'Ns s6fO{ dx;'n lx;fkm ug]{ tl/sfM
!= dfnj:t'sf] df]n ?= &,#^,^().–
@= ;fwf/0f eG;f/ dx;'n b/ $)Ü n] x'g] ?= @,($,^&^.–
#= cfly{s cWofb]z cg';f/ 5'6 %)Ü n] x'g] ?= -–_ !,$&,##*.–
!,$&,##*.–
$= ef/tLo cGtMz'Ns s§f ?= -–_ !,!),$)).–
%= k}7f/L stf{n] ltg'{ kg]{ eG;f/ dx;'n ?= #^,(#*.–
b|i6Jo M
dfly ul/Psf] lx;fj eG;f/ dx;'n u0fgf ug]{ pbfx/0fsf] nflu dfq xf] .
o;df d"=c=s/ nufot cGo s'g} z'Nssf] lx;fj ul/Psf] 5}g . ;fy} ;fwf/0f eG;f/
dx;'n b/ $)Ü /flvPsf]df cfly{s cWofb]z @)%( sf] cg';"rLdf Jojl:yt ;DalGwt
dfn j:t'sf] ;DalGwt eG;f/ b/jGbLsf] zLif{s÷pkzLif{sdf /x]sf] ;fwf/0f eG;f/
dx;'n b/ g} k|of]u ug]{ . ef8f, aLdf nufot ef/tLo cGtMz'Ns lkmtf{ gx'g] t/ df]ndf
;dfj]z x'g] /sdx?sf ;DaGwdf dx;'n c;'n ubf{ xfn k|rlnt Joj:yfnfO{ g}
cjnDag ug]{ .
kl/lzi6 % klg x]g'{xf]nf .
10.12 8L=cf/=kL= cGtu{t ef=?= %)).– ;Dd ef/tLo cGtMz'Ns nflu k}7f/L x'g]
;fdfgsf] ;DaGwdf
-eG;f/ ljefu 8L=cf/=kL=zfvfsf] k=;+= r=g+= ^ ldlt @)^).%.!*_
pk/f]Qm ;DaGwdf ef/taf6 8L=cf/=kL= cGt/ut k}7f/L x'g] ;fdfgx? dWo] ef=?=
%)).– ;Dd ef/tLo cGtMz'Nssf] /sd nflu cfPsf k|To]s ;fdfgdf ef/taf6 x'g]
nf]sn k}7f/L ;/x nfUg] ;Dk"0f{ dx;'n, z'Ns / s/ c;'n u/L ;fdfg hfFrkf; ug{ x'g
g]kfn ;/sf/sf] ldlt @)^).%.!% sf] lg0f{ofg';f/ cg'/f]w ul/G5 . ;fy} 8L=cf/=kL=
cGt/ut k}7f/L x'g] cfˆgf dftxtsf sfof{nox?nfO{ ;d]t o; ljifosf] hfgsf/L
10.13 8L=cf/=kL= ;DaGwdf
-eG;f/ ljefu 8L=cf/=kL= zfvfsf] k=;+= 8L=cf/=kL= @)^).^! r=g+= !( b]lv #& ;Dd
ldlt @)^).*.%_
8L=cf/=kL= cGt/ut ef/taf6 g]kfndf k}7f/L x'g] dfnj:t'x?df nfUg] ef/tLo

cGtMz'Nssf] /sd lkmtf{ lng] k|of]hgsf] lgldQ 8L=cf/=kL= sf] bf];|f] k|lt OGEjfO{;x?
;DalGwt ef/tLo ;Ldf eG;f/ sfof{nox?n] ef/tsf] lbNnLl:yt Directorate General
of Inspection, Customs and Central Excise (DGICCE) df k7fpg' kg]{ Joxf]/f txf+
cjut} 5 . ef/tLo cGtMz'Nssf] /sd lkmtf{ lng DGICCE df k7fpg' kg]{ 8L=cf/=kL=
sf OGEjfO{;x? lgoldt ?kdf ;dod} gk'u]df g]kfn ;/sf/nfO{ dfl;s ?kdf k|fKt x'g]
ef/tLo cGtMz'Nssf] /sd k|fKt geO{ /fh:j c;'nLdf ;d]t gsf/fTds k|efj kg]{ x'Fbf
cj pk|fGt lgDgfg';f/ ug'{ u/fpg' xf]nf .
!= ef/tLo ;Ldf eG;f/ sfof{nodf k7fpg' kg]{ 8L=cf/=kL= OGEjfO{;x? k|To]s
dlxgfsf] !%÷!% -kGb|_ lbgdf clgjfo{ ?kdf k7fpg] / ;DalGwt ef/tLo ;Ldf
eG;f/ sfof{nox?;+u ;dGjo u/L pQm ;Ldf eG;f/n] DGICCE df k7fpg]
8L=cf/=kL= OGEjfO{;x? klg dlxgfdf b'O{ k6s k7fpg] Joj:yf sfof{no k|d'vn]
-162_
ldnfpg] .
@= 8L=cf/=kL= sf] dfl;s ljj/0f -df:s]jf/L_ dfl;s ?kdf ljefudf k7fpg' kg]{df
s]xL eG;f/ sfof{nox?n] lgs} l9nf] k7fpg] u/]sf] x'Fbf 8L=cf/=kL=sf] cl3Nnf]
dlxgfsf] dfl;s ljj/0fx? kl5Nnf] dlxgfsf] & ut] leq clgjfo{ ?kdf k7fpg] .
#= ef/tLo ;Ldf eG;f/ sfof{nox?df ;Dks{ tyf ;dGjo u/L dfly a'+bf g+= ! / @
df pNn]v eP cg';f/ 8L=cf/=kL= OGEjfO;x? dlxgfdf b'O{ k6s DGICCE df
k7fpg] sfo{nfO{ k|efjsf/L agfpg], 8L=cf/=kL= ;DaGwL sfo{x? lgoldt ?kdf
;DkGg eP gePsf] ;DaGwdf cg'udg u/L cfjZostf cg';f/ sfd ug]{ u/fpg],
ljefudf k7fpg' kg]{ dfl;s ljj/0fx? ;DaGwL ;Dk"0f{ sfo{x?sf] lhDd]jf/L /
pQ/bfloTj axg ug]{ u/L k|d'v eG;f/ clws[t ePsf sfof{nox? –s~rgk'/
eG;f/ sfof{no afx]s_ n] Ps clws[t tf]sL ;f]sf] hfgsf/L ljefunfO{ lbg] / ;f]
afx]s cGo sfof{nox?sf] xsdf sfof{no k|d'v cfkm}n] pQm sfo{x? ug]{ u/fpg] .
10.14 l8=cf/=kL= sf] df:s]jf/L k7fpg] af/]
-eG;f/ ljefu 8L= cf/=kL= zfvfsf] r=g++ *%, ldlt @)^!.!.!%_
eG;f/ sfof{nox?n] o; laefudf k7fpg] u/]sf] l8=cf/=kL=sf] df:s]jf/L
ljj/0fdf Ps?ktf Nofpg]] p2]Zon] ;+nUg gd"gf cg';f/sf]] df:s]jf/L ljj/0f kmf/fd
tof/ u/L k7fOPsf] 5 . lj=;+= @)^! ;fnsf] j}zfv dlxgf b]lv txf+af6 l8=cf/=kL= sf]
df:s]jf/L ;lxtsf]] t]l/h tof/ u/L k7fp+bf ;+nUg kmf/fd cg';f/sf] ljj/0fx?
sDKo"6/df O06«L u/L pQm ljj/0f ;lxtsf kmf/fd / ;f]sf] sDKo"6/ l;=8L= dlxgf
;dfKt ePsf] & lbg leq o; laefudf clgjfo{ ?kdf cfOk'Ug] u/L k7fpg'' x'g ldlt
@)^!.!.!$ sf] lg0f{ofg';f/ cg'/f]w ub{5' .
txf+af6 k|fKt x'g] ;+nUg kmf/fd cg';f/sf] l8=cf=kL=sf df:s]jf/L ljj/0fx?
ef/tLo cGtMz'Ns lkmtf{ lng k|of]hgsf nflu ef/tsf]] lbNnL l:yt Directorate
General of Inspection, Customs and Central Excise df klg k7fOg] x'+bf txf+af6
k7fpg] l8=cf/=kL= sf df:s]jf/L ljj/0fx? oyfy{ / jf:tljs x'g' kg]{ Joxf]/f ;d]t
hfgsf/Lsf nflu cg'/f]w 5 .
. . . . Customs Office
DRP Report
Month of Baishakh –2061 (2004 April 13-May 27)
Indian Excise Rate and

Nepalese Customs Tariff Rate Ramarks
PLA Duty
Refu
No. or Asse nda
RED RED d ble
Inv. Inv. RG Description Quanity Invoice SP Import from other
C. C. Unit Import from India amou Amo
No. date No of Goods t Value Rate than India nt in unt
No. Date Adv. Total HS
and INR in
date Rate duty Code INR
Adv. SP Adv. SP
Rate Rate Rate Rate
Prepared By: Checked By: Approved By :
Note: Adv. means Rate of Ad Valorem and SP means Rate of Specific.
-163_
!!=cGtMz'Ns
11.01 k}7f/Ldf cGtMz'Ns c;"n pk/ u/fpg] Joj:yf af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=kmf=.)%*.%( r=g+= @^&& ldlt @)%(.#.@^_
cGtMz'Ns P]g, @)%* df k}7f/L ul/g] j:t'sf] xsdf To:tf] j:t' g]kfn /fHoleq
eG;f/ k|of]hgsf] nflu k}7f/L x'Fbfsf] avt eG;f/ laGb'df g} To:tf] j:t'df cGtMz'Ns
b/jGbL jdf]lhd cGtMz'Ns c;'n pk/ ug'{kg]{ Joj:yf ePsf] x'Fbf ;f] jdf]lhd k}7f/L x'g]
j:t'df eG;f/ lng] k|of]hgsf] lgldQ lgwf{/0f ul/Psf] d"Nodf b/jGbL cg';f/ cGtMz'Ns
c;'n pk/ u/L /fh:j zLif{s g+= !=!=)@=@& df ;j{;+lrt sf]ifdf bflvnf ug{ ;DalGwt
;a} eG;f/ sfof{nox?nfO{ kl/kq ul/lbg' x'g lgb]{zfg';f/ cg'/f]w ub{5' egL cfGtl/s
/fh:j laefusf] k=;+= @)%*.%( ldlt @)%(.#.@$ kqåf/f n]lvcfPsf] x'Fbf pk/f]Qmfg';f/
ug{x'g ldlt @)%(.#.@^ sf] cfb]zfg';f/ cg'/f]w ul/G5 .
11.02 cGtMz'Ns clws[t tf]Sg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= k'm6s/ @)%(.^) r=g+= $%_
pk/f]Qm ;DaGwdf cGtMz'Ns P]g, @)%* jdf]lhd cGtMz'Ns nfUg] j:t'x? eG;f/
ljGb'af6 k}7f/L x'Fbf eG;f/ ljGb'dfg} cGtMz'Ns c;'n ug'{kg]{ sfg'gL Joj:yf cg'?k
To:tf j:t'x?sf] cGtMz'Ns c;'n ug]{ k|of]hgsf] nflu eG;f/ sfof{nox?sf k|d'vx?nfO{
cGtMz'Ns clws[t tf]Sg] u/L g]kfn ;/sf/af6 ldlt @)%(.#.#@ df lg0f{o ePsf] x'Fbf
;f]xL cg';f/ ;DalGwt eG;f/ sfof{nox?df hfgsf/L u/fO lbg'x'g cg'/f]w 5 egL
cfGtl/s /fh:j laefu -cGtMz'Ns k|zf;g zfvf_ sf] k=;+= @)%*.%( r=g+= ^&& ldlt
@)%(.#.#@ sf] kqåf/f n]vL cfPsf] x'Fbf ;f]xL cg';f/ ug{' x'g cg'/f]w ul/G5 .
11.03
c=z'=w/f}6L jf a}+s k|Tofe"lt km's'jf ;DagwL k|lqmof af/]
-eG;f/ ljefu, dx;'n zfvf k=;= d=kmf=kl/kq )%(.^), r=g++ @)@* ldlt @)^).!.@_
pk/f]Qm ;DaGwdf cfly{s cWofb]zåf/f c=z'=P]gdf ePsf] ;+Zff]wg cg';f/ c=z'=
w/f}6L jf a}+s k|Tofe"lt km's'jf ;DaGwL k|lqmofaf/] o; ljefuaf6 ldlt @)%(.!!.! r=g+=
$($ af6 ePsf] kl/kqsf] k|ltlnlk hfgsf/Lsf] nflu o;} ;fy k7fOPsf] Joxf]/f cg'/f]w
5 egL cfGtl/s /fh:j ljefu cGtz'Ns k|zf;g zfvfsf] k=;= )%(.^) r=g+= ldlt
)%(.!@.!) sf] kqåf/f n]lvcfPsf] x'Fbf nl]vcfP adf]lhd ug'{ u/fpg' x'g pNn]lvt
kl/kqsf] k|ltlnlk ;fy} k7fOPsf] Joxf]/f cfb]zfg';f/ cg'/f]w 5 .
;+nUg
laifo M cGtMz'Ns w/f}6L jf a}+s k|Tofe"lt km's'jf ;DaGwL k|lqmof af/] . -cfGtl/s /fh:j
ljefu, k=;= )%(.^) r=g+= $($, ldlt @)%(.!!.!_
pk/f]Qm ;DaGwdf cfly{s P]g, @)%( -kf}if_ åf/f cGtMz'Ns P]gdf ePsf] ;+zf]wg
cg';f/ k|lti7fgn] g]kfn /fHoaflx/ cGtMz'Ns nfUg] kbfy{ lgsf;L ubf{ jf :jLs[t k|fKt
s/d'Qm k;n -j08]8 j]o/ xfp; jf 8\o'6L k|mL ;k_ df ljqmL ul/g] j:t'df nfUg]
cGtMz'Ns gub w/f}6L jf a}+s k|Tofe"ltsf] /fVg ;lsg]5 eGg] pNn]v x'g'sf;fy} o:tf]
w/f}6L jf a}+s k|Tofe"ltsf] km's'jf k|lqmof ljefun] tf]s] adf]lhd x'g]5 eGg] Joj:yf
-164_
ePsf]n] b]xfo cg';f/sf] k|lqmof cjnDag u/L gub w/f}6L jf a}+s k|Tofe"lt km's'jf lbg]
Joj:yf ldnfpg @)%(.!).@@ sf] lg0f{ofg';f/ cg'/f]w 5 .
s_ g]kfn /fHoaflx/ lgsf;L ul/g] cGtMz'Ns nfUg] a:t'sf] xsdf M
!= lgsf;Lstf{n] ;DalGwt cGtMz'Ns clws[t;+u s] slt kl/df0f lgsf;L ug]{ xf]
;f]sf] k"j{:jLs[lt lng' kg]{ .
@= lgsf;L ul/g] cGtMz'Ns nfUg] kbfy{sf] KoflsË tyf af]tnaGbLdf ælgsf;Lsf]
nfluÆ egL n]a'nd} clgjfo{ ?kdf 5flkPsf] x'g'kg]{ .
#= g]kfn /fHoaflx/ lgsf;L ug]{ j:t'df nfUg] cGtMz'Ns /sd a/fa/sf] gub
w/f}6L jf sDtLdf # dlxgf cjlwsf] a}+s Uof/]G6L k|fKt u/]kl5 dfq ;DalGwt
k|lti7fgnfO{ dfn;fdfg lgsfNg lbg] .
$= dfn;fdfg lgsfn]sf] ldltn] & lbgleq g]kfn /fHoaflx/ lgsf;L u/L ;Sg'kg]{
tyf g]kfn /fHoaflx/ lgsf;L u/]sf] ldltn] Ps dlxgfleq tf]lsPsf] ljj/0f
tyf sfuhft ;+nUg /fvL ;DalGwt cfGtl/s /fh:j sfof{nodf gub w/f}6L jf
a}+s Uof/]G6L km's'jfsf] nflu lgj]bg lbg' kg]{ .
;+nUg /fVg' kg]{ sfuhftx? M–
!= cfoftstf{;+usf] lgsf;L ;DaGwL ;Demf}tf kq jf c8{/ 8s'd]06
@= qm]tfaf6 Pn=;L= -k|tLtkq_ vf]n]sf] sfuhft . h'g :yfgsf] nflu lgsf;L
ul/Psf] xf] ;f] :yfgsf] a}+s jf ;f]xL d'n'ssf] a}+saf6 /sd k|fKt u/]sf]
k|df0f . o;/L e'QmfgL ug]{ a}+sn] e'QmfgLsf] k|of]hg ;d]t vf]n]sf] x'g'kg]{ .
#= lgof{t cg'1fkq .
$= pTklQsf] k|df0fkq .
%= ;fdfg rnfg u/]sf] k|df0f (Bill of Lading jf Airway Bill_ .
^= d"No v'Ng] OGEjfO{; .
&= lgof{t k|1fkgkq, /;Lb .
*= ;LdfjtL{ eG;f/df Entry ePsf] k|df0f .
(= k|fksn] ;fdfg 8]lne/L lnPsf] k|df0f .
v= :jLs[t k|fKt s/ d'Qm k;n -j08]8 j]o/ xfp; jf 8\o'6L k|mL ;k_ sf] xsdf .
!= :jLs[t k|fKt s/ d'Qm k;n -j08]8 j]o/ xfp; jf 8\o'6L k|mL ;k_ sf nflu s]
slt kl/df0f cfoft ug]{ xf] jf cfGtl/s vl/b ug]{ xf] ;f]sf] ;DalGwt
cGtMz'Ns clws[t;Fu cfoftstf{ jf cfGtl/s vl/bstf{n] k"j{ :jLs[lt
lng'kg]{ .
@= :jLs[t k|fKt s/ d'Qm k;n -j08]8 j]o/ xfp; jf 8\o'6L k|mL ;k_ sf] nflu
vl/b ul/g] cGtMz'Ns nfUg] kbfy{sf] KoflsË tyf af]tnaGbLdf æs/ d'Qm÷
Duty FreeÆ egL n]jnd} clgjfo{ ?kdf 5flkPsf] x'g'kg]{ .
#= cfoft ul/g] jf cfGtl/s vl/b ul/g] j:t'df nfUg] cGtMz'Ns /sd a/fa/sf]
gub w/f}6 jf sDtLdf tLg dxLgf cjlwsf] a}+s Uof/]G6L k|fKt u/]kl5 dfq
-165_
To:tf] j:t' cfoft ug{ jf cfGtl/s vl/b ug{ kfpg] .
$= :jLs[t k|fKt s/ d'Qm k;naf6 ljqmL ul/g] zt{ tyf cj:yfdf (Terms and
Conditions) eG;f/ ljefun] Joj:yf u/] adf]lhd ug'{kg]{ .
%= :jLs[t k|fKt s/ d'Qm k;naf6 ePsf] ljqmLsf] ljj/0f dfl;s ?kdf ;DalGwt
cfGtl/s /fh:j sfof{nonfO{ pknAw u/fO{ ljqmLsf] cfwf/df gub w/f}6 jf
a}+s Uof/]G6L km's'jf lnO{ /xg'kg]{ .
^= :jLs[t k|fKt s/ d'Qm k;nsf] nflu vl/b ePsf] jf cfoft ul/Psf] cGtMz'Ns
nfUg] kbfy{ Ps aif{leq vkt ul/;Sg' kg]{ tyf tf]lsPsf] cjlwleq vkt
gePdf afFsL /x]sf] a:t'df nfUg] cGtMz'Ns a'emfO{ :yfgLo ljqmLsf] nflu s/
d'Qm k;naf6 x6fpg' kg]{ .
&= :jLs[t k|fKt s/ d'Qm k;n -j08]8 j]o/ xfp; jf 8\o'6L k|mL ;k_af6 ljqmL
ePsf] k|dfl0ft sfuhft .
11.04 cGtMz'Ns ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf], k=;+=d=j=kmf= !*÷)^!.^@, r=g++ !!&*, ldlt
@)^!÷!)÷^_
pk/f]Qm ljifodf To; eG;f/ sfof{nosf] k=;+=)^!.^@ r=g+= #)@ ldlt @)^!.&.!*
sf] kq k|fKt eO{ Joxf]/f cjut eof] . ;f] ;DjGwdf cfGtl/s /fh:j ljefu,
nflhDkf6nfO{ ;f]wgL x'Fbf "Ethyl Alcohol /S;L agfpg k|of]u x'g] sRrf kbfy{ :k|L6 jf
dfbs b|Josf] Chemical name ePsf] Ethyl alcohol sf] Strength -dfqf_ cg';f/
cGtMz'Nssf] b/ sfod ul/Psf] / Alcohal sf] Strength jdf]lhd Ethyl alcohal nfO{
lns/, dfbs b|Jo, /]S6LkmfO8 :k|L6, ;fOn]G; :k|L6 (ENA) l8gr8{ :k|L6, Pg xfO8«;
Oyfgf]n (Ethanol) sf] gfddf vl/b ljqmL jf k}7f/L x'g] / ;a} k|sf/sf] Oyfgf]n
cNsf]xndf cGtMz'Ns ljleGg b/df nfUg] / k}7f/Lsf] nflu cGtMz'Ns cg'1fkq cfjZos
kg]{ Joj:yf ePsf] hfgsf/L u/fpg] ldlt @)^!.!).!$ df lg0f{o ePsf] Joxf]/f cg'/f]w
5Æ elg pQm ljefusf] r=g+= ^*& ldlt @)^!.!).@) sf] kqaf6 n]lv cfPsf]n] ;f]xL
cg';f/ ug{ txfF lgb]{zg lbg] elg ldlt @)^!.!!.% df ePsf] lg0f{ofg';f/ cg'/f]w 5 .
11.05 dlb/fsf] cGtMz'Ns c;'nL ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;=kl/kq !^÷)^@.^# r=g++ @@!! ldlt @)^#.#.#)_
;fljsdf dlb/fdf k|lt Pn= kL= ln6/sf] cfwf/df cGtMz'Ns nufOb} cfPsf]df
cfly{s ljw]os @)^# sf] cGtMz'Ns b/jGbL cg';f/ dlb/fdf nfUg] cGtMz'Ns b/ k|lt
ln6/ tyf k|lt Pn=kL=ln6/ b'j}df pNn]v ul/P tfklg cGtMz'Ns c;'nL ubf{ k|lt
ln6/sf] cfwf/df u0fgf u/L c;'n ug'{ x'g cg'/f]w ul/G5 egL cfGtl/s /fh:j ljefu,
cGtMz'Ns zfvfsf] k=;++ )^@÷)^# r=g++ !)() ldlt @)^#÷#÷@( sf] kqjf6 n]vL
cfPsf]n] cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w 5 .
-166_
!@= dx;'n ;'ljwf tyf 5'6

12.01 cfof]hgf / cfof]hgfsf 7]s]bf/x?n] PSr'cn OGEjfO{; k]z ug]{ af/]
-)%).%! sf] kl/kq ;+u|x M !* ldlt @)%!.#.@*_
pk/f]Qm ljifo cfof]hgf / cfof]hgfsf 7]s]bf/x?n] cfoft ug]{ ;fdfg k|f]kmdf{

OGEjfO;sf] cfwf/df eG;f/af6 5'6fpg] ;DaGwdf k|f]kmdf{ OGEjfO;sf] abnfdf PSr'cn
-jf:tljs kmfOgn_ OGEjfO;af6 ;fdfg 5'6fpg ldNg] PSr'cn OGEjfO; lagf ;fdfg
eG;f/af6 5fl8lbg plrt gx'g] egL n]lvcfPsf] cy{ dGqfno a}=;=d= dxfzfvfsf] k=;+=
kmfOn $))–!$ r=g+= ##! ldlt @)%!.#.!() sf] kq k|fKt eO{{ k]z x'Fbf dx;'n 5'6
;DaGwL sf/jfxL k|f]kmdf{ OGEjfO;sf cfwf/df ul/P klg eG;f/ sfof{noaf6 ;fdfg
hfFrkf; ubf{ PSr'cn OGEjfO;sf cfwf/df dfq ug]{ / k|f]kmdf{ OGEjfO; / PSr'cn
OGEjfO;df km/s k/]df eG;f/ P]g cg';f/ sf/jfxL ug]{ u/L ;a} eG;f/ sfof{nodf
hfgsf/L u/fpg] u/L ldlt @)%!.#.@& df lg0f{o ePsf] Joxf]/f cg'/f]w ul/Psf] 5 .
12.02 dx;'n ;'ljwfdf k}7f/L x'g] ;fdfgsf] nut /fVg] ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%#.%$ d=cf}=k'=g+=!-v_ r=g+=!##$ ldlt
@)%#.(.!(_
g]kfn /fHodf ljb]zL bft[ ;+:yfsf] cg'bfg ;xof]udf ;~rfng eO{/x]sf] of]hgf,
cfof]hgf / kl/of]hgfx?sf] nflu ;DkGg ;Demf}tf cg';f/ ljb]zaf6 k}7f/L x'g] dx;'n
;'ljwfsf ;fdfgx? / k|rlnt P]g lgod jf g]kfn ;/sf/ lg0f{oaf6 eG;f/ dx;'n 5'6
kfO{ cfoft x'g] dfn;fdfgx?sf] nut cBfjlws gePsf] egL dxfn]vf k/LIfssf]
laefuaf6 j]?h' lgsflnPsf] ;Gbe{df To:tf] nut cBfjlws / lgoldt 9+uaf6 /fVg]
Joj:yf ug{ klxn] klg txfF hfgsf/L u/fOPsf] Joxf]/f ljlbt} 5 .
o; lsl;dsf] nut cBfjlws /fVg g;Sbf dxfn]vf k/LIf0faf6 k|To]s jif{ j]?h'
lg:sg] u/]sf] / dxfn]vf k/LIfssf] k|ltj]bgdf ;d]t ;fn;fn} o:tf] j]?h' cf}NofOg]
u/]sf] x'Fbf o:tf] j]?h' cfOGbf bf]xf]l/g gkfcf];\ egL hfu?s / k|oTgzLn /xg' clgjfo{
x'g cfPsf] 5 .
ctM g]kfn ;/sf/sf] lg0f{o / k|rlnt P]g lgodsf cwLg jf g]kfn ;/sf/sf]
lgsfoaf6 ljb]zL bft[ ;+:yf, ldq/fi6« jf cGQ//fli6«o ;+3 ;+:yfjLr ePsf ;Demf}tfsf
cwLg /xL k|rlnt eG;f/ dx;'n b/jGbL cg';f/ ltg'{ a'emfpg' kg]{ eG;f/ dx;'n
ljqmLs/ cflb /sd s'g} klg glt/L jf cf+lzs ?kn] dfq lt/L a'emfO{ k}7f/L ePsf
dfn;fdfgx?sf] ;DaGwdf To:tf dfn;fdfgsf] d"No, b/jGbL cg';f/ nfUg] dx;'n,
lt/]sf] dx;'n / 5'6 kfPsf] dx;'n cflbsf] /sd :ki6 ?kn] v'Ng] u/L cBfjlws
nutsf] ljj/0f tof/ u/L ug{ nufO{{ /fVg] Joj:yf clgjfo{ ?kn] ldnfpg' x'g
cfb]zfg';f/ cg'/f]w u/]sf] 5' .
o:tf] nut o; cfly{s jif{ @)%#.%$ sf] k|f/Deb]lv g} cBfjlws u/L ;'ljwf
pkef]u ug]{ lgsfout ?kdf /fVg ;lsP;Dd /fVg nufO{{ dfl;s ljj/0fsf] ?kdf tof/
u/L ljefudf k7fpg] ug{x'g / ut ljut jif{x?sf] o:tf] nut klg cBfjlws u/L
ldnfO{{ /fVg] Joj:yf ug{x'g ;d]t cg'/f]w u/]sf] 5' .
-167_
dfly pNn]v ePsf] cltl/Qm ljefuLo cfb]zaf6 nut /fvL dfn;fdfg hfFrkf;
ug{ ePsf] lgb]{zgsf] cfwf/df 5fl8Psf ;fdfgx?sf] ;DaGwdf klg pko'Qm{ adf]lhd
cBfjlws ?kdf ljj/0f v'nfO{{ nut /fVg] ug'{ u/fpg' x'g klg cg'/f]w ub{5' .
12.03 ef/taf6 cfof]hgfsf nflu ;fdfg k}7f/L ubf{ ckgfpg' kg]{ k|lqmofsf
;DaGwdf
-eG;f/ ljefusf] k=;+= )%$.%% d=cf}=kmf=g+= !& r=g+ ($ ldlt @)%$.$.!#_
pko'{Qm laifo cfof]hgfx?n] lgdf{0f sfo{sfnflu ef/tLo cGtMz'Ns nfUg] j:t'x?

vl/b ug'{ kbf{ ef/tLo d'b|fdf eP 8L=cf/=kL= cGt/ut / lab]zL d'b|fdf eP Oga08af6
dfq} vl/b ug'{kg]{ Joj:yf ePsf] ;DaGwdf cy{ dGqfnosf] k=;+ @)%).)%! ldlt
@)%!.@.@( sf] kl/kq ;j} eG;f/ sfof{nox?nfO{ cjut g} 5 . tyflk sltko
cfof]hgfx? tyf To; cGt/ut sfo{/t 7]s]bf/x?n] ;f] k|lqmof cg';f/ gu/L ef/taf6
;fdfg k}7f/L u/]sf] / eG;f/ sfof{nox?af6 klg pko'Qm k|lqmof k"/f eP gePsf]
;DaGwdf hfFra'em gu/L ;fdfg hfFrkf; ub}{ cfPsf] b]lvPsfn] cj cfOGbf o;
laefuaf6 cGoyf n]vL k7fPsf]df afx]s pQm Joj:yf clgjfo{tfsf ;fy kfngf u/L
;fdfg hfFrkf; ug{ u/fpg] Joj:yf ldnfpg' x'g lgb]{zfg';f/ cg'/f]w 5 .
12.04 b"/;~rf/ ;]jf :yfkgfsf pks/0fdf eG;f/ dx;'n 5'6 lbg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%%.%^ d=cf}=k"m r=g+= #(^^ ldlt @)%^.#.#!_
pk/f]Qm ljifo g]kfn /fhkq efu # df k|sfzgfy{ >L d'b|0f tyf k|sfzg ljefudf
k7fO{Psf] ;"rgfsf] 5fof k|lt o;} ;fy ;+nUg /fvL cjutfy{ cg'/f]w ul/Psf] 5 egL
cy{ dGqfno /fh:j dxfzfvfsf] r=g+=!$@$ ldlt @)%^.#.@@ sf] kqaf6 n]lvcfPsf]
Joxf]/f k]z x'Fbf pk/f]Qm jdf]lhdsf] ;"rgfsf] Joxf]/f ;a} d"n eG:ff/nfO{{ kl/kq ug]{ egL
ldlt @)%^.#.@* df lg0f{o ePsf] x'Fbf lg0f{ofg';f/ cg'/f]w ul/G5 .
g]kfn ;/sf/
cy{ dGqfnosf] ;"rgf
g]kfn ;/sf/n] eG;f/ P]g, @)!( sf] bkmf ( sf] pkbkmf -!_ n] lbPsf] clwsf/
k|of]u u/L b"/;~rf/ ;]jf :yfkgf u/L ;~rfng ug]{ lghL If]qsf tyf ;/sf/L lgsfonfO{{
PS;r]Gh :yfkgf tyf g]6js{ lj:tf/sf] nflu cfoft ug]{ pks/0fdf kfFr k|ltzt eG;f/
dx;'n tyf d"No clej[l4 s/ P]g jdf]lhd nfUg] d"No clej[l4 s/ lng] lg0f{o u/]sf]n]
of] ;"rgf k|sfzg ul/Psf] 5 .
v08 $^, ;+Vof ^, ldlt @)%#.@.& sf] g]kfn /fhkq efu # df k|sflzt o; dGqfnosf]
;"rgf ! vf/]h ul/Psf] 5 .
12.05 u|fdL0f b"/ ;+rf/ pks/0fdf !Ü dfq eG;f/ dx;'n nufpg] jf/]
-g]kfn ;/sf/, cy{ dGqfno, /fh:j dxfzfvf, k=;++ /f=l6=kmf= *.)^).^!, r=g+ @, ldlt
@)^!.$.$_
u|fdL0f b"/;+rf/ pks/0fx?df ! -Ps_ k|ltzt dfq eG;f/ dx;'n nfUg]
Joj:yfsf ;DjGwdf o; dGqnfojf6 dlGqkl/ifb\df k]z eO{ d=k=j}=;= !$.)^! sf] ldlt
@)^!.#.@! df ePsf] lg0f{osf] 5fofFk|lt cfjZos sf/jfxLsf] nflu o;};fy ;+nUg u/L
cfb]zfg';f/ k7fOPsf] Joxf]/f cg'/f]w ub{5' .
-168_
pk/f]Qm lg0f{o Pj+ @)^!.#.@! sf] /fhkqdf k|sflzt ;"rgf o;};fy ;+nUg u/L k7fPsf] 5 .
g]kfn /fhkq efu # v08 %$_ sf7df8f}+ c;f/ @* ut] @)^! ;fn -;+Vof !#
g]kfn ;/sf/n]] eG;f/ P]g, @)!( sf] bkmf ( sf] pkbkmf -!_ n] lbPsf] clwsf/
k|of]u u/L u|fdL0f If]qdf ;]jf k'¥ofpg] b"/;+rf/ ;]jf k|bfosn] cfoft ug]{ b"/;+rf/
;DjGwL pks/0fx?df ! k|ltzt dfq eG;f/ dx;'n lng] lg0f{o u/]sf]n] of] ;"rgf
k|sfzg ul/Psf] 5 .
12.06 KoflsË ;fdu|Lx?, ;xfos sRrf kbfy{df eG;f/ 5'6 af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=d=cf}+=kmf=#.@)%^.%& r=g+=@^@ ldlt @)%^.%.!_
cfly{s ljw]os @)%^ n] cf}ifwL pBf]un] k}7f/L ug]{ sRrf kbfy{, ;xfos sRrf
kbfy{ / /f;folgs kbfy{df tf]lsPsf] ;ldltsf] l;kmfl/zdf eG;f/ 5'6 lbg] k|fjwfg
/x]sf] 5 . lgDg lnlvt ;fdfgdf cfly{s ljw]os @)%^ df Joj:yf ePsf] ;ldltsf]
l;kmfl/z ePdf cf}ifwL pBf]un] k}7f/L ug{ lgDg lnlvt ;fdfgx? klg ;xfos sRrf
kbfy{ cGQu{t kg]{ x'Fbf :jtM eG;f/ 5'6 x'g] Joxf]/fsf] hfgsf/L ;j} d"n eG;f/
sfof{nodf lbg] egL ldlt @)%^.$.#) df lg0f{o ePsf] Joxf]/f cg'/f]w ub{5' .
-!_ vfln cDa/ af]tn -@_ vfln lhnfl6g SofK;'n
-#_ cfNd'lgod 6\o"j -$_ lk|G6]8 n]an, sf6'{g
-%_ 8«k/ lkml6Ë;\ -^_ lk=lk=Sofk
-&_ PDk'n -*_ lk=le=l;=l/hL8 lkmNd
-(_ Unfl;g kf]nL k]k/, cfNd'lgod ˆjfon
-!)_ lk|G6]8 ˆjfon÷Kn]g ˆjfoN; -!!_ jf]tn j|;
12.07 /fh:j 5'6sf] ljj/0f pknJw u/fpg] ;DjGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= d=cf}=km'=*-v_)^)÷^!, r=g++= !^##, ldlt
@)^!÷#÷!*_
cfly{s P]g, @)%( sf] bkmf !( cg';f/ / g]kfn ;/sf/n] cfjZostf cg';f/
cfly{s P]g cg';f/ nufOPsf] b:t'/ z'Ns, dx;"n / s/sf] b/ 36fpg jf To:tf] b:t'/
z'Ns, dx;"n / s/ k"0f{ jf cf+lzs ?kdf 5'6 lbg ;Sg] Joj:yf /x]sf]n] cf=j=
@)%(÷)^) df To:tf] 5'6 kfpg] JolQm jf ;+:yf, 5'6sf] ljj/0f, P]gåf/f nfUg] s"n
dx;"n / 5'6 lbPsf] /sd ;d]t v'Ng] u/L ;Dk"0f{ ljj/0f cljnDj pknJw u/fO lbg
g]kfn /fHosf dxfn]vf kl/Ifssf] ljefusf] r=g++ !&( ldlt @)^)÷*÷@^ sf] kqjf6
dfu ePsf]df ;f] cg';f/sf] ljj/0f pknJw u/fpg o; dxfzfvfsf] k=;++ /f=l6=kmf
&#÷)^)÷^! r=g++ %(& ldlt @)^)÷(÷& sf] kqjf6 cg'/f]w u/L k7fOPsf]df ;f]
cg';f/sf] ljj/0f k7fpg'sf ;fy} k|To]s cf=j= df o:tf k|sf/sf] ljj/0f tof/ ug]{
Joj:yf ug{ x'g ldlt @)^!÷#÷$ sf] lg0f{ofg';f/ cg'/f]w 5 elg cy{ dGqfno, /fh:j
dxfzfvfsf] k=;++ /f=kmf=l6=&#÷)^)÷^! r=g++ !@%^ ldlt @)^!÷#÷!$ sf] kqjf6 n]lv
cfPsf]df k]z x'Fbf pk/f]Qmfg';f/sf] clen]v ljj/0f b'?:t /fVg ;a} eG;f/
sfof{nox?nfO{ lgb]{zg lbg] elg ldlt @)^!÷#÷!& df ePsf] lg0f{ofg';f/ cg'/f]w
ul/G5 .
-169_
12.08 OlGhg / df]8\o"nx?sf] dd{tdf eG;f/ dx;'n 5'6 jf/]

-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=kmf=kl/kq÷)^!÷^@, r=g++=!@((, ldltM
@)^!÷!!÷@!_
pk/f]Qm ljifodf zfxL g]kfn jfo';]jf lgudsf] Bird hit eO{ Ifltu|:t ePsf]
cGt/f{li6«o p8fg /x]sf] h]6 ljdfgsf] OlGhg dd{t ug{ Spain k7fPsf]df ;f] dd{t e}
cfO;s]sf] / csf]{ OGhLg China df dd{t ug{ k7fOPsf]df s]xL lbgleq} lkmtf{ x'g]
ePsf]n] tL OlGhgdf nfUg] eG;f/ tyf cGo s/ 5'6sf] nflu ;+:s[lt, ko{6g tyf
gful/s p•og dGqfnosf] r=g+= @!# ldlt @)^!.!).* sf] kqjf6 n]lv cffPsf] Joxf]/f
k]z x'Fbf lgDg jdf]lhd ug]{ u/L ldlt @)^!.!).@& -dfggLo dGqL:t/_ df gLltut lg0f{o
ePsf] Joxf]/f cg'/f]w 5 elg cy{ dGqfno, /fh:j dxfzfvfsf] k=;l+= /f=l6=kmf= @(-
v_.)^!.^@ r=g+= &$@ ldlt @)^!.!).@( sf] kqjf6 n]vL cfPsf]df k]z x'Fbf cy{
dGqfnojf6 n]vL cfP jdf]lhd ;a} eG;f/ sfof{nox?nfO{ kl/kq ug]{ elg ldlt
@)^!.!!.@! sf] lg0f{ofg';f/ cg'/f]w 5 .
!= P=l6=Pkm= df j08]8 ;'ljwf lbg] ul/Psf], cGt/f{li6«o p8fgdf k|of]u x'g] Sof6l/Ësf]
;fdfgdf s/ 5'6 ePsf] cj:yfdf cGt/f{li6«o p8fg ug]{ xjfOhxfhsf] OlGhg tyf
To;sf] kf6{k'hf{ eG;f/ If]qleq k|j]z g} gx'g] ePsfn] To;df s/ dx;'n nufpg'
plrt gx'g] x'+bf cGt/f{li6«o p8fg dfq ;+rfng ug]{ -/fli6«o p8fg ;+rfng ug]{ /
/fli6«o tyf cGt/f{li6«o b'j} p8fg Pp6} xjfO{hxfhjf6 ;+rfng ug]{ xjfOhxfh
jfx]s_ xjfOhxfhsf kf6{k'hf{x? / OlGhg ;d]t dd{t ug{ n}hf+bf / dd{t u/L
Nofp+bf s'g} klg s/ dx;'n gnfUg] u/L 5'6 lbg] . To:tf] ;fdfu|L s'g} sf/0fjz
b]zleq} vkt x'g] cj:yf ePdf lgodfg';f/ s/ dx;'n nfUg] .
@= pk/f]Qmfg';f/sf] gLltut lg0f{o x'Fbf o; cl3 dd{t eO{ cfO;s]sf] OlGhg tyf
kf6{k'hf{df s/ dx;'n lng' plrt gx'g] b]lv+bf ;+:s[lt, ko{6g tyf gful/s p•og
dGqfnosf] ldlt @)^!.!).* sf] kqjf6 l;kmfl/; eP jdf]lhd zfxL g]kfn jfo';]jf
lgudsf] dd{t u/L NofO{ ;s]sf] h]6 ljdfgsf] OlGhg g+= #)^&! sf] df]8\o"n g+= $ /
% tyf OlGhg g+= #)%(* df nfUg] s/ dx;'n k|rlnt b/df sl/j o'= P;= 8n/
^#$,(^^.$# gnfUg] .
12.09 g]=6'=g]= sf] ;fdfgdf eG;f/ ;]jf b:t'/ 5'6 af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+==kl/kq!^÷)^%.^^, r=g++=*)$, ldltM @)^%÷*÷#)_
sf]zL gbLdf af9L cfO{ dx]Gb| /fhdfu{ g} cj?4 ePsf]n] ef/tLo e"ld k|of]u u/L
g]=6'=g]= u/L ;fdfg Nofpg n}hfg lb+bf k|lt k|1fkgkq ef/ttk{m n}hfbf ?=^)).– /
ef/tLo e"–efujf6 ;f]xL j:t' g]kfn cfp+bfdf k|lt k|1fkgkq ?=%)).– nfuL cfPsf]df
dfnj:t'sf] d"Nodf c;/ kg{ uPsf] x'Fbf cfly{s P]g, @)^% sf] bkmf # cg';f/ nfUg]
eG;f/ ;]jf b:t'/ 5'6 lbg] ;DaGwdf eG;f/ ljefuaf6 @)^%.*.@) df kmfon k]z x'g
cfPsf]df æk"j{ klZrd nf]sdfu{sf] ;'g;/L v08 cj?4 ePsf]n] lj/f6gu/ / ;f] k"j{af6
g]kfnb]lv g]kfn klZrd cfpg] / hfg] ;fdfgdf cfly{s P]gsf] bkmf # adf]lhd nfUg]
;]jf b:t'/ ;f]xL P]gsf] bkmf @@ sf] clwsf/ k|of]u u/L 5'6 lbg]Æ g]kfn ;/sf/
-df=dGqL:t/_ sf] ldlt @)^%.*.@# sf] lg0f{ofg';f/ cg'/f]w 5 egL cy{ dGqfno, /fh:j
dxfzfvfsf] r=g+= %#( ldlt @)^%.*.@% sf] kqjf6 n]vL cfPsf]n] cfjZos sfof{y{ txfF
k7fOPsf] Joxf]/f cfb]zfg';f/ cg'/f]w ub{5' .
-170_
!#= lgsf;L
13.01 ;'g rfb+L+ lgsf;L af/]
-eG;f/ ljefu )%).%! sf] kl/kq ;+u|x M !) ldlt @)%).%.#_
lgsf;L k}7f/L -lgoGq0f_ P]g @)!# sf] bkmf # n] lbPsf] clwsf/ k|of]u u/L g]kfn
;/sf/n] g]kfn /fHoaf6 ;'g / rf+bL u/uxgf tyf snfTds j:t'x?sf] lgsf;L clej[l4
ug]{ ;DaGwdf g]kfnaf6 ;'g rf+bLsf uxgf lagf s;}sf] l;kmfl/zdf lgof{t x'g lbg] /
lgof{tstf{n] leq\ofPsf] ljb]zL d'b|fsf] cfwf/df g]kfn /fi6« a}+sn] cfk"mn] k|f]lkm6 dflh{g
g/fvL cGt/f{li6«o ahf/af6 lgof{tstf{x?sf] nflu ;'g cfoft ug]{ u/L g]kfn /fhkqdf
ldlt @)%).$.$ df ;"rgf k|sflzt ePsf] s'/f cjut} xf]nf . ;f] jdf]lhd ug{ u/fpg
;DalGwt eG;f/x?nfO{{ klg hfgsf/L u/fO{ lbg' x'g lgb]{zfg';f/ cg'/f]w ul/G5 egL
jfl0fHo dGqfno j}b]lzs Jofkf/ zfvfsf] kq ;+Vof j}Jofzf÷;'g @)%)÷%!÷& ldlt
@)%).$.^ df n]lvcfPsf]n] ;f] jdf]lhd ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ul/G5 .
13.02 ;Vv/ lgsf;L ;DaGwdf
-)%).%! sf] kl/kq ;+u|x M !! ldlt @)%).%.!^_
txfFsf] k=;+= @)%).%! ldlt @)%).$.@@ sf] k|fKt kqsf] l;nl;nfdf jfl0fHo
dGqfnodf /fo dfu ul/Psf]df g]kfndf pTkflbt ;Vv/ ef/t lgsf;L ug{ o;
dGqfnoaf6 k|ltjGw nufPsf] gb]lvPsf] Joxf]/f cg'/f]w 5 egL ldlt @)%).%.( df
n]lvcfPsf]n] ;f]xL cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w ul/G5 .
13.03 sfuhsf 6'qmf lgsf;L ug{ lbg] af/]
-)%).%! sf] kl/kq ;+u|x M !& ldlt @)%!.#.&_
pk/f]Qm ljifo laleGg d]lzgaf6 lg:s]sf /2L sfuh tyf sfd gnfUg] sfuhsf
6'qmfx? lgsf;Ldf k|ltjGw gnfu]sf] x'Fbf s'g} kmd{ jf pBf]un] lgsf;L ug{ rfx]df 5f8L
lbg eG;f/ sfof{nodf va/ ul/lbg' egL jfl0fHo dGqfnosf] k=;+= l5=d'= )%).%!.$$(
r=g+= !&*@ ldlt @)%!.@.!( sf] kqåf/f n]lvcfPsf]n] ;f] jdf]lhd ug{x'g egL
jfl0fHo laefusf] k=;+= ^#.)%).%! r=g+= !&)& ldlt @)%!.#.! sf] kq k|fKt x'gcfPsf]
x'Fbf ;f] jdf]lhd ug{x'g cfb]zfg';f/ kl/kq ul/Psf] 5 .
13.04 9'‹f, jfn'jf, lu§L, /f]8f lgsf;L jf/]
-kl/kq ;+u|x @)%# M!)ldlt @)%@.!.%_
pk/f]Qm ljifo 9'+uf, jfn'jf, lu§L, /f]8f ef/t lgsf;L ;DaGwdf lhNnfdf :yfgLo
ljsf; clwsf/Lsf] ;+of]hsTjdf ul7t ;ldltn] e"–Ifo kof{j/0f :yfgLo cf}lrTosf]
cfwf/df l;kmfl/z u/]kl5 dfq lhNnf ljsf; ;ldltn] lgsf;L ug{ cg'dlt lbg] u/L
g]kfn ;/sf/ -dGqL:t/_af6 ldlt @)%!.^.# df lg0f{o ePsf]n] ;f]xL cg';f/sf] lgb]{zg
;DalGwt eG;f/ sfof{nonfO{{ lbg :yfgLo ljsf; dGqfno -u|fdL0f ljsf; zfvf_ af6
ldlt @)%!.!!.!) df n]lvcfPsf]n] pk/f]Qm cg';f/ ug]{ u/L ;DalGwt eG;f/ sfof{nodf
n]lvk7fpg] ldlt @)%!.!@.@& df lg0f{o ePsf]n] lg0f{ofg';f/ cg'/f]w ul/G5 .
-171_
13.05 w/f}6Ldf k}7f/L ePsf] sRrf kbfy{af6 lgld{t j:t' lgsf;L jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= !@.)%*.%( r=g+= ^&# ldlt @)%*.^.!@_
pk/f]Qm ljifodf cfly{s ljw]os @)%* sf] cg';"rL–! df ePsf] kf; a"s Joj:yf
cg';f/ gub w/f}6Ldf k}7f/L ul/g] sRrf kbfy{af6 lgld{t j:t' lgsf;L ug]{ ;DaGwdf
lgDg jdf]lhd x'g] u/L ldlt @)%*.^.!! df lg0f{o ePsf] x'Fbf lg0f{ofg';f/ ug'{ u/fpg'
x'g cg'/f]w 5 .
!= s'g} Pp6f pBf]un] tf]lsPsf dWo] Pp6f dfq eG;f/ sfof{noaf6 sRrf kbfy{
w/f}6Ldf k}7f/L ug{ kfpg] cfly{s P]g @)%* df :ki6 Joj:yf ePsf]n] s'g} pBf]un]
o:tf] ;'ljwf k|fKt ug{ rfx]df eG;f/ sfof{nodf lgj]bg lb+bf cGo eG;f/
sfof{noaf6 o:tf] kf;a"s lnOPsf] 5}g / lng] 5}g egL pNn]v u/fpg] .
@= Pp6f eG;f/ sfof{noaf6 k}7f/L u/]sf] sRrf kbfy{af6 lgld{t ;fdfg tf]lsPsf
dWo] h'g;'s} jf hlt;'s} eG;f/ sfof{noaf6 klg lgsf;L ug{ kfOg]5 .
#= k}7f/L ul/g] eG;f/af6 pknJw u/fOPsf] kf;j'sdf ;f]xL sfof{noaf6 g} kf;a'sdf
n]lvlbg] . cGo eG;f/af6 lgsf;L ePsf]df lgsf;L u/]sf] eG;f/n] k|1fkgkq /
gubL /;Lbsf] k|ltlnlk ;d]t ;+nUg u/L kf;j"s lnPsf] eG;f/nfO{ lgsf;Lsf]
ljj/0f t'?Gt lgsf;Lstf{nfO{ g} k|dfl0ft ul/lbg] .
$= lgsf;L ug]{ eG;f/n] k|dfl0ft u/L lbPsf] cfwf/df h'g eG;f/n] kf;a's pknJw
u/fPsf] xf], p;}n] lgsf;L ljj/0f kf;a'sdf r9fOlbg] .
%= cGo eG;f/af6 k}7f/L ePsf] sRrf kbfy{af6 lgld{t ;fdfg lgsf;L ubf{ kf;a's
lbg] eG;f/ sfof{nosf] sRrf kbfy{ k}7f/L k|1fkgkq / w/f}6L /;Lbsf] k|ltlnlk
;d]t ;+nUg u/L of] k|1fkgkqaf6 k}7f/L ul/Psf] sRrf kbfy{af6 lgld{t ;fdfg
egL clgjfo{ ?kdf lgsf;L k|1fkgkqdf g} pNn]v ug{ nufO{ lgsf;L ug{ lbg] .
13.06 vkt hgfpg] ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}. * -s_ .@)%(.^) kl/kq r=g+= %^!_
pko'{Qm ljifodf ldlt @)%*.#.@% eGbf k5fl8 l;kd]G6 eO cfoft x'g] sRrf
kbfy{af6 lgld{t tof/ j:t' lgsf;L ubf{ ;DalGwt eG;f/ ljGb'df g} w/f}6L /fvL kf;
a'ssf] cfwf/df cfoft lgof{t ug]{ Joj:yf ePsf] Joxf]/f ljlbt}5 . pQm ldlt eGbf
cufl8sf] xsdf o; laefuaf6 8\o'6L 8« Aofs ug]{ ul/b} g} cfPsf] 5 t/ ldlt
@)%*.#.@% eGbfkl5 lgsf;L ul/Psf] tof/L j:t'sf] xsdf kf;a"s / 8\o'6L 8« Aofs
b'j}tkm{ kg]{ ;Defjgf b]lvPsf]n] kf; a"ssf] Joj:yf cGtu{t lgsf;L ul/Psf] cj:yfdf
lgsf;L ubf{ el/g] lgsf;L k|1fkgkqx?df clgjfo{ ?kdf vkt hgfpg] Joj:yf
ul/lbg'x'g lgb]{zfg';f/ cg'/f]w ul/G5 egL pBf]u laefu ;'ljwf zfvfsf] r=g+= &$$
ldlt @)%(.%.@% sf] kqåf/f n]lvcfPsf] x'Fbf pk/f]Qm n]lvcfP jdf]lhd ug{x'g
-172_
13.07 vkt hgfpg] ;DaGwdf

-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}= $$.)%(.^) r=g+= ^&! ldlt @)%(.^.!$_
k|:t't ljifodf lgsf;L k|1fkgkqdf vkt hgfpg] ;DaGwL pBf]u laefusf] kqsf]
o; laefuaf6 r=g+= %^! ldlt @)%(.^.! sf] kl/kq k|fKt ug'{ ePs} xf]nf . t/ o;
laefusf] k=;+= )%*.%( r=g+= ^&# ldlt @)%*.^.!@ sf] kl/kqsf] bkmf % df pNn]v
ePsf] cfoft u/]sf] sRrf kbfy{sf] k|1fkgkqnfO{ lgsf;L k|1fkgkqdf pNn]v ug]{ egL
ul/Psf] kl/kqaf6} pBf]u laefusf] p2]Zo klg kl/k"lt{ x'g] b]lvPsf]n] ;f]xL -ldlt
@)%*.^.!@ sf]_ kl/kqsf] cg'z/0f u/L sRrf kbfy{sf] gfd hgfpg lg/Gt/tf lbg] egL
ldlt @)%(.^.!$ sf] lg0f{ofg';f/ cg'/f]w 5 .
13.08 jL/] g'g lgsf;L ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=kmf= $!kl/kq.)%(.^) r=g+= &)! ldlt
@)%(.^.!&_
k|:t't ljifodf laleGg pBf]ux?n] l/kmfOg u/L tof/ u/]sf] jL/]g'gnfO{ lgsf;L
ug{lbg eG;f/ sfof{nox?nfO{ cfb]z u/LkfpF egL lbPsf] lgj]bgx? k]z eO{ sf/jfxL
x'Fbf, jfl0fHo laefusf] ldlt @)%(.#.$ sf] o; laefunfO{ n]v]sf] kqfg';f/ ldlt
@)$(.*.!% sf] g]kfn /fhkqdf k|sflzt tTsfnLg jfl0fHo dGqfnosf] ;"rgfdf jL/]g'g
lgsf;Ldf k|ltaGw nufPsf] b]lvb}g . g]kfnaf6 lgsf;L x'g] g]kfnL pTkfbgsf j:t'x?
lgodfg';f/ pTklQsf] k|df0fkq hf/L ePsf] cfwf/df lgsf;L x'g egL n]lvcfPsf] x'Fbf
lgsf;Lsf nflu ;Dk"0f{ k|lqmof / sfuhft k'u]sf] xsdf jL/]g'g lgsf;L ug{ lbg], k|To]s
kN6 laefusf] :jLs[lt lnO{ /xg gkg]{ egL ldlt @)%(.^.!^ df lg0f{o ePsf] Joxf]/f
cg'/f]w 5 .
13.09 u|] kZdLgf tyf l;Nssf ;fdfgx? ef/t lgsf;L ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%(.^) r=g+= !%#%_
g]kfnL cf}Bf]lus pTkfbgx? ef/tLo ahf/df l/ofotL lgof{t ug]{ qmddf >L pBf]u
laefu, k|fljlws ;ldltsf] ldlt @)%(.!).!$ ut] a;]sf] !%% cf}+ a}7sdf kZdLgf
pBf]usf] ;DaGwdf k|fljlws ;ldltsf] !$# cf}+ a}7saf6 ef/t lgsf;Lsf] nflu !
km]a'|c/L @))# af6 u|] kZdLgf tyf l;Nssf ;fdfgx? lgsf;L ug{ l;kmfl/z gug]{ /
jfl;Ë 8fOË k|f];]l;Ë ul/Psf ;fdfgx?df dfq lgof{t ug{ lbg] lg0f{o ePsf]df o;
cjlwdf pQm cg';f/ sltko pBf]un] k|f];]; ug{ Capacity Build up ug{ g;lsPsfn]
lgof{tdf k|lts"n c;/ kg{ ;Sg] x'Fbf o;af6 lgof{t jif{sf] p2]Zodf ;d]t c;/ kg]{
s'/fnfO{ dWogh/ /fvL g]kfndf pTkflbt u|] kZdLgf tyf l;Nssf pTkflbt ;fdfgx?sf]
xsdf Case to Case sf] cfwf/df lg/LIf0f u/L ef/t lgof{t ug{ l;kmfl/z ug]{ / o;sf]
hfgsf/L eG;f/ laefudfkm{t eG;f/ sfof{nox?df ;d]t kl/kq ul/lbg eG;f/
laefunfO{ cg'/f]w ug]{ lg0f{o ePsf] x'Fbf u|] kZdLgf tyf l;Nssf ;fdfgx?sf] xsdf
o;/L g]kfn pBf]u, jfl0fHo dxf;+3n] lg/LIf0f u/L l;kmfl/z ul/Psf] j:t'dfq lgof{t
ug{ cfjZos sfof{y{ txf+ k7fOPsf] Joxf]/f cg'/f]w 5 egL pBf]u laefu cg'udg tyf
d"NofÍg zffsf] r=g+= @^^^ ldlt @)%(.!).@@ sf] kqåf/f n]lvcfPsf] x'Fbf n]lvcfP
jdf]lhd ug{x'g cfb]zfg';f/ cg'/f]w 5 .
-173_
13.10 cfly{s cWofb]z @)^) sf] cg';"rL ! sf] bkmf @*-!#_ sf] sfof{Gjogsf]
k|lqmof tf]Sg] af/]
-eG;f/ ljefu k=;+= )^)÷^! d=kmf= # r=g+= ^%_
pk/f]Qm ljifodf cfly{s cWofb]z @)^) sf] bkmf @* sf] pkbkmf -!#_ df æt];|f]
d'n'sdf lgsf;L x'g] dfn ;fdfg x'g} lgsf;Lstf{n] sf7df8f}+d} lqe'jg ljdfg:yn
eG;f/ sfof{nodf hfFrkf; u/fO{ jGb sG6]g/df eG;f/sf] zln5fk nufO{ :yn
dfu{l:yt eG;f/ sfof{noaf6 lgsf;L ug{ rfx]df eG;f/ ljefun] k|lqmof tf]sL pQm
;'ljwf k|bfg ug]{5 .Æ eGg] Joj:yf ePsf] x'Fbf o; ;DaGwdf lgDg k|lqmofx? cjnDag
u/L lgsf;L ug'{ u/fpgx'g ldlt @)^).$.!@ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
! :yndfu{af6 t];|f] d'n'sdf lgsf;L ug]{u/L lq=lj=:yn eG;f/ sfof{nodf NofPsf
dfn j:t'sf] lgsf;L ;DaGwL ;Dk"0f{ sfuhftx?sf] hfFr, ef}lts k/LIf0f ;d]t u/L
lgsf;L eG;f/ dx;'n nfUg]df ;f] dx;'n / eG;f/ ;]jf b:t'/ nfUg]df ;f] b:t'/
c;'n u/L sG6]g/df eG;f/ sfof{nosf] zLn -jf]tn zLn_ nufpg] .
@= lq=la=:yn eG;f/ sfof{non] pQm ;fdfg hfFrkf; ubf{ lgsf;L k|1fkgkqdf
zLn5fk gDj/ -ljj/0f_ clgjfo{ pNn]v ug]{ .
#= pQm dfnj:t'sf] sG6]g/;fy lgsf;L u/]sf] k|1fkgkq ;DalGwt sfof{nosf] kq;fy
zLnjGbL u/L lgsf;L x'g] eG;f/ sfof{nodf k7fpg] .
$= :yndfu{l:yt eG;f/ sfof{non] pQm zLn5fk nfu]sf] sG6]g/ / lznjGbL k|1fkgkq
k|fKt ePkl5 k|1fkgkqdf pNn]lvt zLn gDj/ -ljj/0f_ / sG6]g/df nufO{Psf]
zLn5fk gDj/ -ljj/0f_ b'?:t b]lvPdf ;f]xL k|1fkgkqsf] cfwf/df ;L=6L=8L= hf/L
u/L dfn ;fdfg lgsf;L ug{ lbg] / hf/L ePsf] ;+L=6L=8L= dWo] ! k|lt sfof{nosf]
kq;fy hfgsf/L Pj+ clen]vsf] nflu zLnjGbL u/L lq=lj= :yn eG;f/ sfof{nodf
k7fpg] .
% pk/f]Qm k|lqmofåf/f lgsf;L u/]sf]df lgsf;Lstf{n] klg :yndfu{af6 hf/L ul/Psf] !
k|lt ;L=6L=8L= lgsf;L ePsf] !% lbgleq lq=la=:yn eG;f/ sfof{nodf clgjfo{
?kdf a'emfpg' kg]{5 . o;/L k|fKt x'g] ;L=6L=8L=x?sf] l;nl;n]jf/ gDj/ ldnfO{
lq=la=:yn eG;f/ sfof{non] clen]vsf] nflu /fVg] .
^= pk/f]Qm k|lqmofåf/f lgsf;L ePsf]df lq=la=:yn eG;f/ sfof{no / :yndfu{l:yt
eG;f/ sfof{non] o:tf dfnj:t'sf] ljj/0f 5'§} /lhi6/df clen]v cWofjlws agfO{
/fVg] / ;f]sf] dfl;s ljj/0f k|To]s dlxgfsf] !) ut]leq eG;f/ laefu dx;'n
zfvfdf k7fpg] .
&= :yndfu{l:yt eG;f/ sfof{nodf o;/L zLn5fk ul/Psf] sG6]g/sf] zLn5fk b'?:t
gePsf], b'3{6gf e} jf cGo s'g} sf/0faf6 zLn5fk 6'6]sf] cj:yfdf k|fKt x'g cfPdf
lgsf;Lstf{;+u ;f] lgsf;L;+u ;DalGwt ;Dk"0f{ sfuhftx? dfu u/L dfnj:t'sf]
ef}lts k/LIf0f ;dt] u/L dfnj:t' b'?:t ePdf dfly pNn]lvt Joj:yf jdf]lhd
lgsf;L ug{ lbg] .
-174_
13.11 lgsf;L x'g] dfnj:t' jf/]

-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}=l6=kmf= !@(÷)^!÷^@, r=g++= !&$*, ldltM
@)^@÷!÷@!
k|:t't ;Gbe{df lgsf;L÷k}7f/L lgoGq0f P]g @)!# cGtu{t hf/L ePsf] ldlt
@)$(.*.!% sf] g]kfn /fhkqsf] ;"rgf ! sf] cg';"rL ! sf] -cf_ df ef/tdf dfq
lgsf;L x'g]df ef/t jfx]s cGo b]zx?jf6 k}7f/L ePsf ;a} j:t'x? -u'06f lem6L ef/L
cfb]zn] n}hfg kfpg] jfx]s_ df lgsf;L k|ltjGw nufPsf]n] pQm k|fjwfg cg';f/
ef/tjfx]s cGo d'n'sjf6 cfofltt dfnj:t'x? ef/t lgsf;L ug{ gkfOg] Joxf]/f ljlbt}
5 . cGo d'n'sjf6 cfofltt dfnj:t'x? ef/t lgsf;L ug{ vf]Hg] k|j[lQnfO{ /f]Sg eG;f/
sfof{nodf lgof{tsf] nflu o;/L NofOg] dfnj:t'sf] ;DjlGwt lgsfox?jf6 hf/L ePsf
l;kmfl/; Pj+ pTklQsf] k|df0fkqx?sf] /fd|f];+u hfFrj'em u/L ;DjlGwt lgsfo;+u
Verification ;d]t ug]{ u/L h8Lj'6L nufot cGo ;fdfgdf klg g]kfnL pTkfbg
elgPsf]df k|fdfl0fs / PsLg ePdf dfq lgsf;L ug{ lbg] elg ldlt @)^@÷!÷!( df
ePsf] lg0f{ofg';f/ cg'/f]w 5 .
13.12 lgsf;Ldf k|ltjGw nufPsf] af/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++=@%*( ldlt @)^%÷!÷!*_
ljZj jhf/df vfBfGgsf] dfu / cfk"lt{ jLrsf] c;Gt'ngnfO{ b[li6ut u/L

g]kfndf vfB ;'/Iffsf] l:ylt lju|g glbg g]kfn ;/sf/n] @)^%.!.!* ut];Dd vf]lnPsf
k|tLtkq (L/C) sf] xsdf lgof{t g/f]Sg] u/L cfh}sf ldltb]lv wfg, rfdn / ux'Fsf]
lgsf;Ldf /f]s nufpg] g]kfn ;/sf/ -dlGq:t/_ sf] lg0f{o ePsf]n] t'?Gt cfjZos
sf/jfxLsf nflu lg0f{ofg';f/ cg'/f]w 5 egL pBf]u, jfl0fHo tyf cfk"lt{ dGqfnosf] r=g++
@$) ldlt @)^%.!.!* sf] kqjf6 n]vL cfPsf]n] cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w
5.
13.13 lgsf;Ldf k|ltjGw nufPsf] lgb]{zgnfO{ :ki6 kfl/Psf] af/]
-g]kfn /fi6« j}Í, lj=lj=Jo= ljefu k=;+=lj=cf=k|=!@ ljljw.#^.)^$.^^ ldlt @)^%÷!÷@$_
pk/f]Qm lgb]{zgdf plNnlvt ældlt @)^%.!.!* ut];Dd vf]lnPsf k|tLtkqsf]
xsdf lgof{t g/f]Sg]Æ Joxf]/fsf] ;DjGwdf lgDgfg';f/ :ki6 ul/Psf] x'Fbf ;f]xL jdf]lhd
ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!() -;{zf]wg ;lxt_ sf] bkmf !@
n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
1. ldlt @)^%.!.!* ut];Dd g]kfnl:yt ;DjlGwt j}Ídf k|fKt eO{ ;s]sf] k|tLtkqx?sf]
xsdf dfq pk/f]Qm /f]s gnfUg] .
2. ldlt@)^%.!.!* ut]eGbf cufl8 g} k|tLtkq vf]ln;s]sf] egL ljb]zl:yt j}Íx?jf6
k|fKt k|tLtkq g]kfnl:tyt j}Íx?df ldlt @)^%.!.!* ut]kl5 k|fKt ePsf] 5 eg]
To:tf k|tLtkqsf] xsdf /f]s nfUg] .
3. ldlt @)^%.!.!* ut]eGbf cufl8sf k|tLtkqx?sf] xsdf kl/df0f / /sd ;DjGwL
;+zf]wgx? ldlt @)^%.!.!* ut]kl5 ePsf] 5 eg] To:tf] ;+zf]wg cGtu{t /xL
-175_
k|tLtkq sf/f]jf/ ug{ gkfOg] .
13.14 lgsf;Ldf k|ltjGw nufPsf] af/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++=@&@( ldlt @)^%÷@÷!$_
k|:t't ljifodf o; ljefusf] wfg, rfdn / ux'F lgsf;Ldf k|ltjGw af/]sf] r=g++
@%*( ldlt @)^%.!.!* sf] kq k|fKt ug'{ ePs} xf]nf . o; ;DaGwdf g]kfn /fi6« j}Í,
ljb]zL ljlgdo ljefusf] k=;+= lj=c=k=!@.ljljw.#^.)^$.^^ ldlt @)^%.!.@$ sf]
lgsf;Ldf k|ltjGw nufPsf] lgb]{zgnfO{ :ki6 kfl/Psf] af/]sf] kq k|fKt eO{ ToxfF
k7fO;lsPsf] 5 . o; ;DaGwdf s]xL låljwf pTkGg ePdf g]kfn /fi6« j}Ísf] pko'{Qm
kl/kqfg';f/ g} ug'{ u/fpg x'g ldlt @)^%.@.!$ sf] lg0f{ofg';f/ cg'/f]w 5 .
13.15 s'v'/fsf] rNnfsf] lgsf;L dx;'n af/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=%&@ ldlt @)^%÷&÷!*_
pk/f]Qm ljifodf g]kfn s'v'/f Joj;foL dGr d'Vo sfof{no, gf/fo0fu9, lrtjn]
dfggLo cy{ dGqLHo"df @)^%.^.( df lbPsf] lgj]bgsf ;DaGwdf txfF ljefujf6 k]z eP
cg';f/ Joxf]/f k]z x'Fbf cfly{s P]g, @)^% sf] bkmf @@ sf] clwsf/ k|of]u u/L !%
lbg;Ddsf] s'v'/fsf] rNnfdf lgsf;L dx;'n 5'6 lbg] g]kfn ;/sf/ -df= dlGq:t/_ sf]
ldlt @)^%.&.!! sf] lg0f{ofg';f/ cg'/f]w ub{5' egL cy{ dGqfno, j}=;=;= dxfzfvfsf]
r=g+= #@( ldlt @)^%.&.!% sf] kqjf6 n]vL cfPsf]n] cfjZos sfof{y{ cfb]zfg';f/
cg'/f]w ub{5' .
13.16 h8Lj'6L lgsf;Ldf cf+lzs eG;f/ dx;'n 5'6 jf/].
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=^!# ldlt @)^%÷&÷@^_
cfly{s ljw]os, @)^% sf] cg';"rL @ sf] zLif{s !@=!! sf] pkzLif{s
!@!!=()=() cGodf xfn sfod /x]sf k|=s]=lh= ?=%.– lgsf;L eG;f/ dx;'n b/df
cfly{s ljw]os, @)^% sf] bkmf @@ n] lbPsf] clwsf/ k|of]u u/L *) k|ltzt 5'6 ug]{
g]kfn ;/sf/ -df= dlGq:t/_ sf] ldlt @)^%.&.@% sf] lg0f{ofg';f/ cg'/f]w ub{5' egL cy{
dGqfno, /fh:j dxfzfvfsf] r=g+= ##^ ldlt @)^%.&.@^ sf] kqjf6 n]vL cfPsf]n]
cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w ub{5' .
13.17 vo/ sR5sf] lgsf;Ldf eG;f/ dx;'n cf+lzs 5'6 ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=**! ldlt @)^%÷(÷!$_
/fh:j k/fdz{ ;ldltsf] ldlt @)^%.&.@$ sf] lg0f{o cg';f/ u7Lt vo/
sTyf tyf sR5sf] ljljw kIfsf] cWoog ug{ u7Lt ;ldltsf] ldlt @)^%.*.!! sf] lg0f{o
;'emfjsf] k|lt cfjZos sf/jfxLsf] nflu /fh:j k/fdz{ ;ldltsf] ldlt @)^%.*.!( sf]
kq;fy k|fKt e} k]z x'Fbf eG;f/ pkzLif{s #@)#=))=!) sf] vo/ sR5sf] lgsf;L eG;f/
dx;'n cfly{s P]g, @)^% sf] bkmf @@ n] lbPsf] clwsf/ k|of]u u/L xfn sfod /x]sf]
k|lt lsnf] ?=!).– df &) k|ltzt 5'6 lbO{ k|lt lsnf] ?=#.– sfod ug]{ g]kfn ;/sf/ -df=
dGqL:t/_ sf] ldlt @)^%.*.#) sf] lg0f{ofg';f/ cg'/f]w ub{5' egL cy{ dGqfnosf] r=g++
%%@ ldlt @)^%.(.! sf] kqjf6 n]vL cfPsf]n] cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w 5 .
-176_
!$= hL=P;=kL=
14.01 hL=P;=kL= Joj:yf jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%).%! r=g+= @$$^ ldlt @)%!.#.!%_
pk/f]Qm ljifodf o; dGqfnosf] ldlt @)%).!.@) sf] kqsf] Joxf]/f :d/0f u/fp+b}
tof/L kf]zfssf] lgof{tdf hL=P;=kL= kmd{ pko'Qm ?kdf eg]{ u/]sf] gb]lvPsf]n] g]kfn
;/sf/sf] ldlt @)%).!.@) sf] lg0f{o b]xfo jdf]lhd k'gM pw[t ub}{ cfjZos sf/jfxLsf]
nflu lgb]{zfg';f/ cg'/f]w ub{5', egL jfl0fHo dGqfnosf] k=;+= c;+;+.lhP;lk.)%).%!–
!#^ r=g+= !*!@ ldlt @)%!.#.& sf] kqaf6 n]lvcfPsf]n] Toxf+sf] hfgsf/Lsf] nflu
cfjZos bkmf ptf/ u/L k7fO{Psf] Joxf]/f cfb]zfg';f/ cg'/f]w ul/G5 .
!= hL=P;=kL= kmd{sf] zLif{s * df lgof{t x'g] j:t' k"0f{tof b]zleq} pTkfbg eP ælkÆ
n]Vg kg]{ / pmgL un}+rf, tof/L kf]zfs h:tf cGo j:t'x?sf] pTkfbgdf cfofltt
j:t' k|of]u x'g] x'Fbf To:tf j:t'sf] lgsf;Ldf æ8Jn'Æ eg'{ kg]{ / hL=P;=kL= ;'ljwf
lbg] d'n'ssf] pTklQsf] lgod cg';f/ ælkÆ sf] ;§f 8Jn' n]Vbf ;'ljwfdf vf; km/s
gkg]{ b]lvPsf] x'Fbf cfofltt j:t' k|of]u eO{ pTKffbg x'g] pmgL un}+rf, tof/L kf]zfs
/ cGo j:t'x? o"/f]lko cfly{s ;d'bfo -O=j=;L=_ cli6«of, lkmgNof08, gj]{, :jL8]g,
:jL6h/Nof08 / hfkfgdf lgof{t ubf{ hL=P;=kL= kmd{df æ8Jn'Æ / ;fydf xfdf]{gfOH8
l;i6 (Harmonised System) sf] 6«ofl/km gDj/ ;d]t /fvL lgof{t ug]{ u/fpg] . ;fy}
aL/u+h, la/f6gu/ / lqe'jg cGt{/fli6«o ladf:yn eG;f/ sfof{nox?af6 k|fKt ePsf]
b:tvt gd"gf Pj+ sfo{ljlw cd]l/sL ;/sf/n] :jLs[t u/L cfiff9 !&, @)%! -h'nfO{
!, !(($_ b]lv g]kfnaf6 cd]l/sfdf lgof{t x'g] pmgL un}+rfsf] ;fy} 3/]n' pBf]uaf6
pTkflbt x:tj'gf sk8f, l;nfO{ d]lzg k|of]u gu/L xftn] sf6]sf] Pj+ xftn] l;Psf]
x:t lgld{t sk8fsf pTkfbgx? / xft]tfgdf a'g]sf k/Dk/fut x:tsnfsf sk8fsf
;fdfgx?df k}7f/L eG;f/ gnufpg] lg0f{o u/]sf] Joxf]/f cg'/f]w 5 . pQm :jLs[t
sfoljlw Pj+ cd]l/sL ;fdfGo u|fXØtf k|0ffnLsf] pTklQsf] lgodfg';f/ b]xfo
jdf]lhdsf] sf/jfxL x'g lgb]{zfg';f/ cg'/f]w ub[5 .
@= aL/u+h, la/f6gu/ / lqe'jg cGt{/fli6«o ladfg:yn eG;f/ sfof{nox?af6 cfiff9
!&, @)%! -h'nfO{ !, !(($_ b]lv cd]l/sL b"tfjf;sf] gf]e]Da/ @#, !((# df
pNn]lvt j:t'x?sf] cd]l/sf lgof{tdf pQm ;'ljwf pknJw x'g] .
#= ;DalGwt eG;f/ sfof{non] gd"gf jdf]lhdsf] lqsf]0f 5fk ;DalGwt lgof{tstf{sf]
lahs (Invoice) df :ki6 a'lemg] u/L nufpg] / pQm lqsf]0f 5fkdf k"j{k|]lift x:tfIf/
gd"gfdf pNn]lvt clwsf/Ln] dfq k|dfl0ft ul/lbg] .
$= cd]l/sL ;/sf/af6 pknJw pQm eG;f/ 5'6sf] ;'ljwf pkef]u ug]{ pk/f]Qm ævÆ
df pNn]lvt lahsdf nufOg] lqsf]0f 5fksf] cltl/Qm lgof{tstf{n] Jofkf/ k|j4{g
s]Gb| / un}+rf tyf pmg ljsf; ;ldltaf6 latl/t hL=P;=kL= kmd{ klg eg'{ kb{5 .
cd]l/sL hL=P;=kL=sf] pTklQsf] lgodfg';f/ lgof{t x'g] a:t' k"0f{tof b]zleqs}
pTkfbg eP ælkÆ n]Vg' kg]{ cGoyf cfoftLt a:t' k|of]u eO{ pTkfbg x'g] ;fdfgx?df
:yfgLo yk nfut d"No (Value Added) #% k|ltzt;Dd :jLs[t x'g] hL=P;=kL=
kmd{sf] zLif{s æ*Æ ebf{ æjfO{Æ (X) n]vL yk nfut d"Nosf] k|ltzt c+s klg n]Vg'
kg]{ .
-177_
;fdfGo u|fXotf k|0ffnL (GSP) Joj:yf ;DaGwL ;fdfGo dfu{bz{g
! ;fdfGotof hL=P;=lk= ;'ljwf pknJw ug{ lgDg zt{x? k"/f u/]sf] x'g'kg]{ M–
-s_ lgsf;L ul/g] dfnj:t' k}7f/L x'g] d'n'sdf hL=P;=kL=;'ljwf kfpg]
j:t'sf] ;"rLdf ;dfj]z ePsf] x'g' kg]{ .
-v_ lgsf;L x'g] j:t' k}7f/L ug]{ ;DalGwt d'n'ssf] pTklQ lgodsf] zt{ k"/f
u/L pTkfbg ePsf] x'g' kg]{ .
-u_ lgsf;L x'g] j:t'sf] pTklQ lgodsf] zt{ M
!= lgsf;L ul/g] j:t' ;Dk"0f{ ?kdf :jb]zL sRrf kbfy{ k|of]u eO{
pTkfbg ePsf] j:t' Wholly obtained or entirely produced
production x'g' kg]{ .
@= lgsf;L ul/g] j:t' k}7f/L ePsf] sRrf kbfy{af6 pTkfbg ePsf]

j:t' xf] eg] To:tf] j:t' kof{Kt dfqfdf k|zf]lwt Sufficiently
worked of processed of d"No clea[l4sf] zt{ k"/f u/]sf] x'g'
kg]{ .
@= GSP form "A" sf] laa/0f eg]{ ;DaGwdf M
GSP form sf] zLif{s * df pNn]v x'g] laa/0f ;'ljwf lbg] d'n'ssf nflu clt
dxTjk"0f{ 5 . of] zLif{s GSP Scheme sf] Rules of Origin Criteria ;+u
;DalGwt ePsf]n] lgsf;L x'g] j:t'sf] pTklQsf] cfwf/df tf]lsP adf]lhd x'g
cfjZos 5 . ctM GSP Scheme cg';f/ zLif{s * df lgDg adf]lhdsf] laa/0f
eg'{ kg]{ Joj:yf pNn]v ePsf] kfOG5 M
-s_ lgsf;L x'g] j:t' ;Dk"0f{ ?kdf :jb]zL sRrf kbfy{af6 ag]sf] eP zLif{s
* df ;'ljwf k|bfg ug]{ ;j} d'n'ssf nflu "P" n]Vg' kg]{ .
-v_ lgsf;L x'g] j:t' k}7f/L u/]sf] sRrf kbfy{ jf kf6{k"hf{af6 tof/ u/]sf] eP
lgDg d'n'ssf nflu lgDg adf]lhd laa/0f pNn]v ug{' kg]{ .
!= cli6«of, lkmgn}08, hfkfg, gj]{, :jL8]g, :jL6\h/n}08 / o'/f]kLo
cfly{s ;d'bfosf b]zx?, a]NhLod, 8]gdfs{, k|mfG; hd{gL, u|L;
cfo/n}08, O6nL, nShDau{, g]b/n}08;\, kf]t'{un, :k]g, o'=s]= df
lgsf;L x'g] dfnj:t'sf xsdf "W" sf;fy} xfdf]{gfOH8 sf]8 ;d]t
pNn]v ug'{kg]{ .
@= ;+o'Qm /fHo cd]l/sfdf lgsf;L ubf{ j:t'sf] sf/vfgf d"Nodf
:yfgLo sRrfkbfy{, k|ToIf Hofnfsf] s'n of]ubfg k|ltztdf pNn]v
ug'{kg]{, o;sf ;fy} Single Country Shipment df "Y" / b]zdf
ePsf] dfGotf k|fKt ;d"xaf6 lgsf;L x'g] eP "Z" n]Vg' kg]{ . h:t}
Y #%Ü, Z #%Ü .
# Sofgf8fdf Working jf k|zf]wgsf] cfwf/df tf]lsPsf] pTklQ zt{

k"/f u/]df To:tf j:t' lgsf;L u/]df "G" / geP "F" n]Vg' kg]{ .
$= a'Nu]l/of, r]sf]:nf]eflsof, x+u]/L, kf]Nof08 / ?;df lgsf;L ubf{
-178_
;Dk"0f{ ?kdf cfˆg} b]zdf pTkfbg ePsf] j:t' eP "Y" / j:t'sf]
FOB d"Nodf k}7f/L j:t'sf] of]ubfg k|ltztdf v'nfpg' kg]{ . h:t}
Y $%Ü, t/ j:t' PseGbf a9L d'n'sdf lgld{t sRrf kbfy{af6
ag]sf] eP " K " n]Vg'kg]{ .
%= ci6«]lnof / Go"lhn}08df lgsf;L ubf{ vfgf (Box) * eg'{ gkg]{ .
gf]6M
eG;f/ sfof{non] lgsf;L x'g] j:t'sf] hL=P;=kL= kmd{ "A" hL=P;=kL= ?N; cg';f/
tf]lsPsf] j:t'sf] pTklQsf cfwf/ -Origin Criteria_ df dfq k|dfl0ft ug'{kg]{ ePsf]n]
;Dk"0f{ ?kdf g]kfnL sRrfkbfy{af6 tof/ ePsf] j:t' / k}7f/L u/]sf] sRrfkbfy{ jf
kf6{k"hf{af6 pTkfbg ePsf] j:t'sf] eg] kof{Kt dfqfdf sfo{ ePsf] t/ k|zf]wg ePsf]
(Sufficiently worked or processed_ j:t'sf] dfq hL=P;=kL= k|dfl0ft ug]{5, ;fy} tof/L
kf]zfssf] xsdf @ tx ;Ddsf] Process cyf{t wfuf] k}7f/L u/L To;af6 sk8f tof/
u/L agfPsf] kf]zfsnfO{{ dfq dfGotf lbO{cfPsf] b]lvPsf]n] To:tf] k|lqmof k"/f gePsf]
kf]zfsx?sf] hL=P;=kL= k|dfl0ft gx'g] Joxf]/f ;d]t hfgsf/L u/fOG5 .
14.02 o"/f]k]nL d'n'sx?df 8]/f]u]zg cGt/ut hL=P;=kL= ;'ljwf af/]
-eG;f/ ljefusf] k=;+ lg=zf= !).)%$.%% r=g+ %@ ldlt @)%$.^.!@_
jfl0fHo dGqfnosf] ldlt @)%$.^.% k=;+=;d'Gb|kf/.8]/f]u]zg.)%$.%%.^.% r=g+ ^#@

sf] kqaf6 o"/f]kLog ;+3n] g]kfnaf6 o"/f]k]nL d'n'sx?df lgsf;L x'g] s]xL tof/L
kf]zfsx?df hL=P;=kL= ;'ljwfsf] nflu pTklQ lgodsf] k|fjwfgaf6 pGd'lQm k|bfg u/]sf]
;Gbe{df ;fs{, cflzofg -dfGdf/ afx]s_ / nf]d] sGe]G;gsf ;b:o /fi6«x?af6 pTklt
eO cfoft ul/Psf sRrfkbfy{ ofg{ / km]lj|S; k|of]u u/L pTkfbg ul/Psf pNn]lvt
tof/L kf]zfsx?sf nflu o"/f]k]nL d'n'sx?n] hL=P;=kL= ;'ljwf k|bfg ug]{ePsf] 5 /
o;sf nflu g]kfn tof/L kf]zfs ;+3af6 pQm ofg{ jf km]lj|S; tL pNn]lvt d'n'saf6
cfoft ePsf] s'/f olsg;fy l;kmfl/; e}cfPdf hL=P;=kL= ;'ljwfsf nflu hf/L ul/g]
Certificate of Origin Forn A sf] sf]i7 $ df o"/f]kLo ;+3sf] k|sflzt lgodsf] cfl6{sn %
df pNn]lvt Joj:yf cg';f/ -Derogation Regulation (EC) No. 1715.97_ eGg] 5fk
nufO{ hL=P;=kL= ;'ljwfsf] nflu k|dfl0ft ug{x'g ;j} eG;f/ sfof{nox?df hfgsf/L
u/fOlbg n]lvcfPsf]n] ;f]xL cg';f/ ug{x'g cg'/f]w 5 .
14.03 hL=P;=kL=;DaGwdf
-eG;f/ ljefu lg/LIf0f zfvfsf] k=;+=lg=!^÷@)%$.%% r=g+=@#% ldlt @)%$.!!.!%_
pko'{Qm ljifodf To; sfof{nosf] k=;+=!!)% s=kmf=-@$_ @)%$.%% r=g+= @&((

ldlt @)%$.!).!& sf] kqfg';f/ ;fdfg lgsf;L ubf{ eG;f/ clws[taf6 k|dfl0ft u/L
k7fPsf] lh=P;\=lk=x/fPdf csf]{ lh=P;\=lk=kmf/d k|dfl0ft u/L k7fpg ldN5, ldNb}g eGg]
Joxf]/f k]z x'Fbf ldlt @)%$.!!.!$ df k|ltlnlk lh=P;\=lk=hf/L ug{ ;lsg] lg0f{o ePsf]n]
lg0f{ofg';f/ cg'/f]w ub{5' .
-179_
14.04 hL=P;=kL= kmd{ æPÆ jf/]

-eG;f/ ljefu, dx;'n zfvfsf] k=;+=kl/kq!^.)^#.^$ r=g++=!%$^ ldlt @)^#÷!@÷!^_
xfn k|rngdf /x]sf] lh=P;=kL= kmf/fd æPÆ olx @))& sf] dfr{ #! ;Dd dfq
o"/f]lkog /fi6«x?n] dfGotf k|bfg ug]{ Joxf]/f o"/f]lkog sldzg, j|;]N;af6 hfgsf/L k|fKt
x'g cfPsf] x'Fbf o"/f]lkog sldzgaf6 :jLs[t kmf/fd æPÆ olx @))& sf] clk|n ! b]lv
gofF k|of]udf NofOg] / un}+rf lgsf;Lsf] xsdf pQm ldltb]lv GSP Form "A" sf] Copy
k]hx?df Valid for Carpet Export only 5fk nfu]sf] kmf/fdnfO{ dfq dfGotf k|bfg ug]{
Joj:yf x'g ;DalGwt sfof{nox?nfO{ lgb]{zg eO{ hfg lgb]{zfg';f/ cg'/f]w ul/G5 egL
Jofkf/ tyf lgsf;L k|j4{g s]Gb|, k'Nrf]ssf] r=g++ &@% ldlt @)^#.!@.!$ sf] kqjf6 n]vL
cfPsf]n] cfjZos sfof{y{ ldlt @)^#.!@.!^ sf] cfb]zfg';f/ cg'/f]w 5 .
14.05 Derogation ;'ljwfsf] gofF Joj:yf jf/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq!^.)^$.^% r=g++= @!^ ldlt @)^$÷$÷#)_
g]kfn r]Dj/ ckm sd;{sf] k=;+=#).^$.^%.#) ldlt @)^$.$.@@ sf] kq / ;f];fy

;+nUg sfuhftx?sf] 5fofFk|lt o;};fy /fvL txfFsf] hfgsf/Lsf] nflu k7fOPsf] Aoxf]/f
ldlt @)^$.$.@* sf] lg0f{ofg';f/ cg'/f]w 5 .
g]kfn tof/L kf]zfsx? EU df lgsf;L ubf{ Derogation sf] ;'ljwf k|fKt
tof/L kf]zfssf @( j6f Sof6fuf]/Lx? / Derogation ;'ljwf gkfpg] cGo
Sof6fuf]/Lx?sf nflu 5'§f5'§} GSP Form A eg'{kg]{ k|fjwfg /x]klg xfn;Dd ;f] cg';f/
Joj:yf gePsf] cg'/f]w 5 .
;xL tl/sfjf6 GSP Form A e/LDerogation ;'ljwfnfO{ yk 6]jf lbO EU df
lgsf;L Joj;fonfO{ ljZj;gLo jgfpg pBf]u, jfl0fHo tyf cfk"lt{ dGqfnosf] tof/L
kf]zfs lgof{t k|4j{g ;ldltsf] ldlt @)^#.!!.#) ut] a;]sf] j}7ssf] lg0f{o -u_ cg';f/
ælgsf;Lstf{x?n] 8]/f]u];gsf] ;'ljwf k|fKt @( j6f Sof6fuf]/Lx?sf nflu g]kfn r]Dj/
ckm sd;{sf] pTklQsf] k|df0fkq lng] j]nfdf g} GSP Form A eg]{ Joj;yf ldnfpg] /
;a} ljj/0fx? 7Ls b'?:t 5 egL r]Dj/n] g} k|dfl0ft ul/lbg]Æ egL pNn]v ePsf]
cg'/f]w 5 .
r]Dj/n] pQm GSP k|dfl0ft ug]{ qmddf GSP Form A sf] Box No. 4 df EU
lgsf;L cGtu{t 8]/f]u];g ;'ljwf k|fKt Sof6fuf]/Lx? ePsf] k|dfl0ft ul/G5§ egL Joxf]/f
n]vL oxL @)^$ efb| @ ut]b]lv nfu" x'g] u/L Original jfx]s -pQm Original ;DalGwt
/fi6«sf] eG;f/df k7fpg' kg]{ x'Fbf_ GSP Form A sf] jfFsL Copy x?df r]Dj/sf]
cflwsfl/s sd{rf/Lsf] ;xL / r]Dj/sf] 5fk nufO{ 8]/f]u]zg ;'ljwfsf nflu l;kmfl/; ug]{
Joj:yf x'g] ePsf]n] ;f]xL cg';f/ l;kmfl/; ePsf GSP Form A nfO{ dfq dfGotf
k|bfg u/L GSP hf/Lsf] nflu ;Dk"0f{ eG;f/ sfof{nox?df kl/kq ul/lbg' x'g xflb{s
cg'/f]w ub{5f}+ .
pk/f]Qm lg0f{osf] kmf]6f]skL oxfFsf] hfgsf/L Pj+ sfof{y{sf] nflu o;};fy ;+nUg
u/L k7fOPsf] Joxf]/f ;d]t cg'/f]w 5 .
-180_
tof/L kf]zfs lgof{t k|j4{g ;ldltsf] ldlt @)^#.!!.#) ut] j;]sf] j}7sjf6
txfF;+u ;DalGwt lgDgadf]lhdsf] lg0f{o ePsf] x'Fbf cfjZos sfof{Gjgosf] nflu
æ@ EU lgsf;L ;DjGwL Joj:yfM g]kfnL tof/L kf]zfsx? EU cGtu{tsf d'n'sx?df
lgsf;L ubf{ Jofkf/ tyf lgsf;L k|j4{g s]Gb|n] GSP kmd{ hf/L ug]{ / g]kfn
r]Dj/ ckm sd;{jf6 pTklQsf] k|df0fkq hf/L ug]{ Joj:yf k|rlnt 5 .
Derogation ;'ljwf cGtu{t tof/L kf]zfs EU lgsf;L ubf{ o;df cfpg ;Sg]
ljrng ;d]tnfO{ ljrf/ u/L lgoGq0f / ;Gtn'gsf] Joj:yf ldnfpg cfjZos
b]lvPsf]n] g]kfn tof/L kf]zfs pBf]u ;+3n] cf}+nfPsf] ;fy} ;Dj4 kIfjf6 k|:t't
ePsf] /fo ;d]tnfO{ dWogh/ /fvL lgDgfg';ff/ ug]{ lg0f{o ul/of] .
-s_ Jofkf/tyf lgsf;L k|j4{g s]Gb|n] 8]/f]u]zg cfO6D; / gg\8]/f]u]zg
cfO6D;x?sf] nflu 5'§f5'§} GSP kmd{ ljt/0f ug]{ / lgsf;Lstf{x?nfO{
8]/f]u]zgsf] ;'ljwf k|fKt tof/L kf]zfs @( j6f Sof6fuf]/Lx?sf jf/]df
;';"lrt u/fpg] .
-v_ 8]/f]u]zgsf] ;'ljwf k|fKt tof/L kf]zfssf @( j6f Sof6fuf]/Lx?sf] pTklQsf]
k|df0fkq g]kfn r]Dj/ ckm sd;{n] hf/L ug]{ . gg\8]/f]u]zg cfO6D;sf]
xsdf g]kfn r]Dj/ ckm sd;{ nufot cGo pBf]u jfl0fHo ;+3x?n]
pTklQsf] k|df0fkq hf/L ug]{ .
-u_ lgsf;Lstf{x?n] 8]/f]u]zgsf] ;'ljwf k|fKt @( j6f Sof6fuf]/Lx?sf nflu
g]kfn r]Dj/ ckm sd;{sf] pTklQsf] k|df0fkq lng] a]nfdf g} GSP kmd{ !
eg]{ Joj;yf ldnfpg] / ;a} ljj/0fx? l7s b'?:t 5 egL r]Dj/n] g}
k|dfl0ft ul/lbg] .
-3_ 8]/f]u]zgsf] ;'ljwf k|fKt @( j6f Sof6]uf]/L cGtu{tsf tof/l kf]zfsx?
EU df lgsf;Lsf bf}/fg s'g} lsl;df] ;d:of cfO EU Customs jf6
;f]wk'5 eO{ cfPdf ;f]sf] lg/fs/0f ug]{ lhDdf g]kfn r]Dj/ ckm sd;{n]
lng] .
-ª_ EU df 8]/f]u]zg cGtu{t lgsf;L x'g] tof/L kf]zfsx?xsf] cf+s8f
-/fi6«x?sf cfwf/df kl/df0f / d"No b'j}_ g]kfn r]Dj/ ckm sd;{n] /fVg]
/ ;f]xL cg';f/ GSP kmd{ ! / pTklQsf] k|df0fkq /]s8{nfO{ klg
Jojl:yt ug]{ . o; ;DaGwL tYofÍx? pBf]u, jfl0fHo tyf cfk"lt{
dGqfno tyf ;DalGwt ;+3÷;+:yfx?nfO{ lgoldt?kdf pknJw u/fpg] .
-r_ EU df lgsf;L x'g] 8]/f]u]zg cfO6D; / gg\8]/f]u]zg cfO6dsf] klxrfg
ug]{ af/] s'g} sl7gfO{ pTkGg ePdf g]kfn tof/L kf]zfs ;+3n] osLg
ul/lbg d2t ug]{ / cfufdL lbgx?df 8]/f]u]zgsf] ;'ljwf yk ug{
cfjZos k|ltj]bg tof/ ug{ k/]df ljutdf e}m+ g]kfn tof/L kf]zfs
pBf]u ;+3df pknJw hgzlQmsf] cfwf/df ;xof]u ug]{ .
o; l;nl;nfdf g]kfn r]Dj/ ckm sd;{n] CO hf/L ug]{ x'Fbf Derogation tyf
Non-derogation category v'Ng] u/L dfl;s ?kdf lgoldt ?kn] pBf]u, jfl0fHo tyf
cfk"lt{ dGqfnonfO{ r]Dj/sf] cWoIfåf/f g} k|dfl0ft u/L tYofÍ pknJw u/fpg] ug{
-181_
hfgsf/L lbg] ;d]t lg0f{o eof] . ;fy} tYofÍ pknJw u/fp+bf kl/df0f / d"No :ki6
v'Ng] u/L k7fpg] / tYofÍsf] ! k|lt g]kfn tof/L kf]zfs ;+3nfO{ klg pknJw u/fpg] .
olb pknJw tYofÍ km/s k/L Derogation ;'ljwfdf k|lts"n c;/ kg]{ cj:yf b]lvPdf
CO hf/L ug]{ jf/L j}slNk Joj:yf ul/g] Joxf]/fsf] hfgsf/L u/fpg] .
Derogation ;'ljwf k|fKt tof/L kf]zfsdf @( j6f Sof6]uf]/Lsf] xsdf g]kfn r]Dj/
ckm sd;{jf6 pTklQsf] k|df0fkq hf/L ug]{ eGg] ePsf]n] c? lhNnfjf6 klg
Derogation ;'ljwf cGtu{t EU lgsf;L x'g] e} CO hf/L ug]{ j}slNks Joj:yf ug{
cfjZos b]lvPdf g]kfn tof/L kf]zfs pBf]u ;+3n] dGqfnonfO{ pko'Qm Modality
;lxt k]z ug]{ .Æ
-182_
!%= Oga08
15.01 ef/taf6 cfof]hgfsf nflu ;fdfg k}7f/L ubf{ ckgfpg' kg]{ k|lqmof ;DaGwdf
-kl/kq ;+u|x @)%# M% ldlt @)%!.@.@&_
cfof]hgfx?n] lgdf{0f sfo{sf] nflu ef/tLo cGtMz'NsnfUg] j:t'x? vl/b ug'{ kbf{
ef/tLo d'b|fdf eP 8L=cf/=kL= cGtu{t / lab]zL d'b|fdf eP Og a08af6 dfq} vl/b
ug'{kg]{ Joj:yf ldnfpg] ;DaGwdf o; dGqfnoaf6 ldlt @)$(.&.!( df lg0f{o e} ldlt
@)$(.&.#) df ;j} dGqfno tyf laefux?nfO{ kl/kq eO{ uPsf] Joxf]/f hfgsf/L ePs}
xf]nf . o;sf] jfjh"b klg s]xL cfof]hgf tyf To; cGtu{t sfo{/t 7]s]bf/x?n] ;f]
k|lqmof cg';f/ gu/L ef/taf6 ;fdfg k}7f/L u/L ;Demf}tf cg';f/ eG;f/ tyf laqmLs/
;'ljwfsf] dfu u/]sf] x'Fbf o; ;DaGwdf ;j} dGqfnonfO{ o:tf] x'g glbg cfkm\gf]
dftxtsf laefu tyf cfof]hgfx?nfO{ s8fO{sf ;fy dfly pNn]lvt Joj:yf kfngf ug]{
kl/kq ug]{ / cfOGbf cfof]hgf / 7]s]bf/x? aLr ;+emf}tf x'Fbf ;d]t o; k|lqmofsf
;DaGwdf clgafo{ ?kn] pNn]v x'g kg]{ Joj:yf ldnfpg], cGoyf o; k|lqmof ljk/Lt
vl/b ePsf ;fdfgx?df ;Demf}tfdf h];'s} s'/f n]lvPtf klg dx;'n ;'ljwf lbg gldNg]
/ To;sf] lhDd]jf/L k|f]h]S6 OGrfh{ g} x'g] eGg] g]kfn ;/sf/sf] ldlt @)%!.@.@% sf]
lg0f{o ePsf]n] To; dGqfno cGtu{tsf laefu Pj+ cfof]hgfx? ;d]tnfO{{ hfgsf/L u/fO{
lbg'x'g cg'/f]w ul/Psf] 5 .
15.02 Pn=l;= / sdl;{on OGEjfO;df pNn]lvt d"NoeGbf Oga08 kmf/ddf
pNn]lvt d"No a9L ePsf]df d"No sfod ug]{ ;DaGwdf
-eG;f/ ljefusf] k=;+ )%!.%@ ldlt @)%!.!).!!+_
d];;{ a'6jn wfuf] sf/vfgf ln=n] kl/jTo lab]zL d'b|fdf e'QmfgL x'g] u/L Pn=l;=
vf]nL Ogj08df kf]lni6/ kmfOj/ cfoft ubf{ Pn=l;= / sdl;{on OGEjfO;df pNn]lvt
d"No eGbf Oga08 kmf/ddf pNn]lvt d"No a9L ePsf]n] eG;f/ k|of]hgsf nflu s'g d"No
sfod ug'{kg]{ xf] lgb]{zg kfpF eGg] Joxf]/fsf] >L e}/xjf eG;f/ sfof{nosf] kq k|fKt eO
sf/jfxL x'Fbf Ogj08 d"No a9L eO sldl;{on OGEjfO; d"No sd ePsf] cj:yfdf
Oga08df PS;fOh ;d]t hf]l8g] eGg] ePsf] x'Fbf_ Pn=l;= cg';f/ kl/jTo{ lab]zL d'b|f
e'QmfgL x'g] /sd / e'QmfgL ePsf] kl/jTo{ lab]zL d'b|fsf] a}+s k|df0fkq x]/L ;f] /sd ;+u
sdlz{on OGEjfO;sf] d"No le8]df ;f]xL sdlz{on OGEjfO;sf] d"Nodf nfUg] eG;f/
dx;'n ;ldsf/s tyf laqmLs/ c;"n ug{x'g ldlt @)%!.!).!) sf] lg0f{ofg';f/ cg'/f]w
5.
15.03 AR4 sf] gDj/ hlgP/ cfpg' kg]{ jf/]
-g]kfn /fi6« a}+s sf] k=;+ lj=cf=-;/sf/L_ ^.)%#.%$r=g+ #%! ldlt @)%#.$.!^_
o; a}+ssf] ldlt )%#.#.^ ;+Vof !&* ldlt kl/kqsf] ;Gbe{df n]Vg' ePsf] txfFsf]
;+Vof )%#.%$ ldlt )%#.$.! sf] kqsf] ;Gbe{df n]Vb}5' .
pQm kl/kqsf] bkmf @ df pNn]v eP cg';f/ kl/kq AR4 of Nepal Invoice / Bill of
export for duty free goods eGg] kmd{df
kl/df0f / d"No km/s k/] klg s}lkmot dfGg
gkg]{ eGg] xsdf AR4 jf Nepal Invoicek|tLtkq cg';f/sf] kl/df0f / d"Nosf] Ps}k6s
-183_
aGg] t/ ;f] k|tLtkq cGtu{t Partial Shipment klg x'g;Sg] s'/fnfO{ aLrf/ u/L ;f]
k|fjwfg /flvPsf] xf] . ctM k|tLtkqdf Partial Shipment zt{ /x]sf]df ;f]xL cg';f/ ;f]
zt{ g/x]sf]df s}lkmot hgfpg' gkg]{ Joxf]/f cg'/f]w ub{5' . o;/L Partial Shipment sf]
k|fjwfg ePsf] s]zdf klg Bill for Export of duty free goods eGg] kmd{df pNn]lvt AR 4
of Nepal Invoice sf] gDa/ hlgP/ cfpg' kg]{ / ;f] gDa/ jfl0fHo a}+sx?n] hf/L ug]{
lj=lj=lg=kmf=g+ $ df pNn]v x'g] Joj:yf ePsf] Joxf]/f ;d]t cg'/f]w ub{5' .
15.04 Oga08sf] ;fdfg hfFrkf; ug]{ af/]
-g]=/f=a}+s ljb]zL ljlgdo ljefu cfoft zfvfsf] k=;+=lj=cf=-;/sf/L_ &÷@)%#.%$
r=g+=#%@ ldlt @)%#.$.!^_
ef/taf6 k/jTo{ ljb]zL d'b|fdf e'QmfgL u/L cfoft ug{ kfpg] ;"rLdf k/]sf ;fdfg
cfoft ubf{ ljb]zL d'b|fsf] aLrng x'g gkfcf];\ eGg] p2]Zon] o; a}+ssf] ldlt @)%#.#.^
;+Vof !&* sf] kl/kqaf6 To; sfof{nodf k|fKt x'g] AR4 jf Nepal Invoice df pNn]lvt
gDj/ / ldlt tyf jfl0fHo a}+sx?n] hf/L ug]{ lj=lj=lg=kmf=g+=$ df pNn]lvt pQm AR4
jf Nepal Invoice sf] gDj/ / ldlt le8fO{ dfq ;fdfg 5f]8\g' kg]{ Joj:yf ldnfOPsf] xf]
/ o; ;Gbe{df eG;f/ ljefu -dx;'n zfvf_ sf] k=;+=@)%@.%# d=cf=kmf=g+=$$ -k ^%_
ldlt @)%#.#.!$ sf] kq klg txfFn] k|fKt ug'{ ePs} xf]nf . o; ;DaGwdf pk/f]Qm kqx?
cg';f/ g} ug'{kg]{ Joxf]/f lgb]{zfg';f/ cg'/f]w 5 .
15.05 ef/tLo ?k}ofdf dfq e'QmfgL ug'{kg]{ Joj:yf af/]
-eG;f/ ljefulg/LIf0f zfvfsf] k=;+=@)%#.%$ r=g+=#*! ldlt @)%$.#.#)_
pk/f]Qm ;DaGwdf kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L tf]lsPsf j:t'x? ef/taf6
cfoft ug{ kfpg] Joj:yf adf]lhd vf]lnPsf k|tLtkqx? cGQu{t e'QmfgL k7fpFbf 9'jfgL
tyf aLdf z'NsM jfktsf] xsdf ef/tLo ?k}ofdf dfq e'QmfgL ug'{kg]{ Joj:yf ul/Psf]
x'Fbf ;f]xL adf]hd ug'{ u/fpgx'g egL >L g]kfn /fi6« a}+s s]Gb|Lo sfof{no ljb]zL
ljlgdo ljefuaf6 ldlt @)%$.#.!% df o; ljefudf n]lvcfPsf] x'Fbf ;f]xL cg';f/
15.06 != kl/jTo{ ljb]zL d\b|f e'QmfgL u/L ef/taf6 cfoft ug{ kfOg] j:t'x? /
k|lqmof jf/] g]kfn /fi6« j}Í ljb]zL ljlgdo Joj:yf ljefujf6 hf/L ePsf
kl/kqx?
-s_ O=k|f= kl/kq ;+Vof @%! ldltM @)%*.$.#@
ljifo kl/jTo{ ljb]zL d'b|fdf vftf x'g] lgsfon] kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L
ef/tjf6 cfoft ug{ kfpg] Joj:yf jf/] .
kl/jTo{ ljb]zL d'b|fdf vftf x'g] lgDglnlvt lgsfon] kl/jTo{ ljb]zL d'b|fdf e'QmfgL
x'g]u/L ef/tjf6 cfoft ug{ cg'/f]w u/]df b]xfo cg';f/sf] k|lqmof k"/f u/L cf–cfˆgf]
kl/jTo{ ljb]zL d'b|fsf] vftfjf6 vr{ Joxf]l/g] u/L OGL cGtu{tsf ;fdfg k|tLt–kqsf]
dfWodaf6 k}7f/L ug{ ;lsg] x'Fbf ;f]xL jdf]lhd ug{÷u/fpg x'g ljb]zL ljlgdo -lgoldt
ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq
hf/L ul/Psf] 5 .
-184_
!= k|tLtkq vf]Ng u|fXo x'g] cfoftstf{x?

-s_ bft[ ;+:yfsf] gfddf vf]n]sf] ljb]zL d'b|f vftfjfnf,
-v_ ljb]zL d'b|f vftf ePsf] s"6g}lts lgof]ux?,
-u_ ljb]zL d'b|f vftf ePsf] ljb]zL gful/s tyf ljb]zL ;+3÷;+:yfx? /
-3_ Unf]jn 6]]08/ cGtu{t 7]Ssf k|fKt ug]{ ljb]zL d'b|fsf] vftf ePsf g]kfnL tyf
ljb]zL 7]s]bf/x? .
@= k|tLtkq vf]Nbf lgDgfg';f/sf] k|lqmof k"/f ug'{kg]{5 M
-s_ ;DjlGwt ;Knfo;{n] kl/jTo{ ljb]zL d'b|fdf hf/L u/]sf] Proform Invoice k]z
ug'{kg]{5 .
-v_ Unf]jn 6]08/ cGtu{t 7]Ssf k|fKt ug]{ g]kfnL tyf ljb]zL 7]s]bf/x?n] ug]{
cfoftsf] xsdf g]kfn ;/sf/sf] ;DjlGwt lgsfo -dGqfno, ljefu /
cfof]hgf_ jf6 cfoft ul/g] pk/f]Qm ;fdfgx? pQm cfof]hgfsf] nflu xf] eGg]
l;kmfl/; kq clgjfo{ ?kn] lng'kg]{5 .
-u_ jLdf / 9'jfgL vr{sf] xsdf ef=?=df dfq e'QmfgL ug'{kg]{5 .
-3_ k|tLtkq ;DjGwL cGo k|rlnt Joj:yfx? ;a} kfngf ug'{kg]{5 .
#= o; ljefusf] O=k|f= kl/kq ;+Vof !(( vf/]h ul/Psf] 5 .
-v_ O=k|f= kl/kq ;+Vof @%@ ldltM @)%*.$.#@
ljifo kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tjf6 cfoft ug{ kfpg] Joj:yf jf/] .
kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L lgDglnlvt ;fdfg ef/tjf6 k}7f/L ug{ lbg]
Joj:yf /x]sf] x'Fbf ;f]xL jdf]lhd ug{÷u/fpg x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf]
5.
!= kl/jTo{ ljb]zL d'b|f e'QmfgL u/L ef/tjf6 cfofg ug{ kfOg] j:t'x? M lgDgfg';f/
Harmnonic Code (Customs Tariff Based on Harmonised Syste cg';f/_ ePsf
j:t'x?dfq o; Joj:yf cGtu{t cfoft ug{ kfOg]5 .
!=! efu @!)^=()=$) df pNn]lvt Soft drinks concentrate
!=@ efu @* df plNnlvt ;a} cf]Bf]lus /;fogx? -dfgj cf}ifwL jgfpg] s]ldsn
jfx]s_
!=# efu @*)# df pNn]v ePsf] sfj{g JNofs .
!=$ efu ##)@=() df plNnlvt Flavour -6'yk]i6df k|of]u x'g] sRrf kbfy{_
!=%efu #$)@=()=!) df plNnlvt LABSA -l86/h]G6df k|of]u x'g] sRrf kbfy{_
!=^ efu #*@#=!(=)) df plNnlvt Palm Stearin DFA / Plam Karnel DFA
!=& efu $))! df pNn]v ePsf] k|fs[lts /a/ .
-185_
!=* efu $))@ df pNn]v ePsf] ;]Gy]l6s /a/ .

!=( efu %))$ / %))% df pNn]lvt l;Ns ofg{ .
!=!) efu %!)^, %!)& / %!)* df plNnlvt pmgL ofg{ -xf]lhof/L ofg{ jfx]s_
!=!! efu %@)! df pNn]v ePsf] skf;
!=!@ efu %@)@=!! b]lv %@)%!$ ;Dddf plNnlvt s6g ofg{ / %@)^=!! b]lv
%@)^=!$ ;Dddf plNnlvt ofg{ .
!=!# efu %$)@=$@=)) df plNnlvt kf]lni6/ kf;L{onL cf]l/o06]8 ofg{ .
!=!$ efu %%)!, %%)@, %%)#, %%)$, %%)^ / %%)& df plNnlvt dfgj
lgld{t s[ltd kmfOj/x? .
!=!% efu %%)#=@)=)) df pNn]v ePsf] kf]lni6/ kmfOj/ .
!=!^ efu %%)$=!)=)) df pNn]v ePsf] le:sf]h /]og -kmfOj/_
!=!& efu %()@ df pNn]v ePsf] 6fo/ s8{ km]j|Ls .
!=!* efu &@)#=()=)) df pNn]lvt Sponge Iron .
!=!( efu &@)$=$(=)) df plNnlvt M.S. Scrap .
!=@) efu &@)^ df pNn]v ePsf] kmnfd -Oguf]6_ .
!=@! efu &@)& df pNn]v ePsf] dfON8 :6Ln ljn]6 .
!=@@ efu &@)* sf] @&=)), #^=)), #&=)), #*=)), #(=)), %!=)), %@=)) df
pNn]v ePsf] x6 /f]N8 l;6 Og Sjfon / efu &@)*=%! / efu &@)*=%@ df
pNn]lvt x6 /f]N8 l;6 g6Og Sjfon .
!=@# efu &@)( sf] !%=)), !^=)), !&=)), !*=)) df pNn]v ePsf] sf]N8
/f]nl;6 Og Sjfon .
!=@$ efu &@!)=!@ df plNnlvt l6g Kn]6 .
!=@% eru &@!#=(!=!) df plNnlvt Pd=P; jfo/ /8 Og Sjfon .
!=@^ efu &@ df plNnlvt &@!&@), &@!&=#) / &@!&=() df plNnlvt Bead
wire -sk/ sf]6]8_
!=@& efu &@!*=(( df plNnlvt :6Ln Jn"d .
!=@* efu &@!( df plNnlvt :6Ln Kn]6 .
!=@( efu &^)! df plNnlvt cfNdf]lgod Ogu6 ljn]6 .
!=#) efu &^)$ / &^)% df plNnlvt cfNdf]lgod /8 Og Sjfon .
!=#! efu *$ df pNn]v ePsf ;Dk"0f{ d]lzg/L, pks/0fx? -kf6{k'hf{ x? jfx]s_
!=#@ efu *% sf] )! / )@ df pNn]v ePsf ljB'lto df]6/, h]g]/]l6+u ;]6 .
!=## tof/L kf]zfs lgof{t pBf]un] cfˆgf] kl/jTo{ ljb]zL d'b|f cfh{gsf] %)
-186_
k|ltzt;Ddsf] /sdn] vfDg] u/L sRrf kbfy{sf] ?kdf cfoft ug{ kfpg] sk8f
(Fabrics)
@= pk/f]Qm j:t'x? kl/jTo{ ljb]zL d'b|f vr{ u/L ef/tjf6 cfoft ubf{ lgDg jdf]lhdsf]
k|lqmof ckgfpg' kg]{ M
@=! k|tLtkq dfk{mt dfq cfoft ug'{kg]{5 .
@=@ ef/tsf] pTkfbgstf{ kmd{÷sDkgLjf6 dfq cfoft ug'{kg]{5 .
@=# g]kfndf bhf{ ePsf (i) pTkfbgd"ns cf}Bf]lus kmd{ (ii) a9Ldf % d]ufjf6
Ifdtf;Ddsf] phf{ d"ns pBf]un] dfq cfoft ug{ kfpg]5 .
@=$ kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L dfly plNnlvt j:t'x? ef/tjf6 cfoft
ug{ kfOg] Joj:yf jdf]lhd vf]lnPsf] k|tLtkqx? cGt/ut e'QmfgL k7fp+bf
9'jfgL tyf ljdf z'Ns jfktsf] xsdf ef/tLo ?k}ofFdf dfq e'QmfgL ug'{kg]{5 .
@=% kTo]s k|tLtkqdf clgjfo{ ?kn] lgDg Joxf]/f /fVg'kg]{5 M
@=%=! k|To]s k|tLtkq cGtu{t k|fKt x'g] kl/jTo{ ljb]zL d'b|fsf] OGEjfO; ;+u}
OGEjfO;df plNnlvt ljb]zL d'b|f /sd j/fj/sf] AR-4/AR-4A eGg]
kmf/fdsf] jf Nepal Invoice -cyf{t Invoice of goods liable to
central excise duty in India transmitted under excise seal to
Nepal) eGg] kmf/fdsf] gDj/ / ldlt pNn]v ul/Psf] Bill of Export
for duty free goods -lgof{tstf{n] eg]{_ gfds kmd{ clgjfo{ ?kn]
;+nUg x'g'kg]{5 . ;f] gePdf ef/tLo ?k}ofdf dfq e'QmfgL x'g] .
@=%=@ Partial Shipment x'g] u/L vf]lnPsf] k|tLtkqx?sf] xsdf eg] pkbkmf
@=%=! df plNnlvt AR-4/AR-4A jf Nepal Invoice df plNnlvt
kl/df0f tyf d"No / Bill of export for duty free goods gfds kmd{df
plNnlvt kl/df0f tyf d"Nodf km/s kg{ ;Sg] x'Fbf o;nfO{ s}lkmot
gdfGg] .
@=%=# o:tf] k|tLtkqx? cGtu{t lgodfg';f/ hf/L ul/g] lj=lj=lg=kmf=g++=$ df
cGo Joxf]/fsf] cltl/Qm pkbkmf @=%=! df Joj:yf eP jdf]lhd AR-
4/AR-4A jf Nepal Invoice sf] gDj/ / ldlt clgjfo{ ?kn] pNn]v
ug'{kg]{5 .
@=%=$ o;/L lj=lj=lg=kmf=g++ $ df pNn]lvt AR-4/AR-4A jf Nepal Invoice
sf] gDj/ / ldlt eG;f/df k|fKt x'g] ;DjlGwt kmd{x?;+8 le8]df dfq
eG;f/ sfof{non] lgodfg\';f/ ;fdfg 5f]8\g] Joj:yf ldnfOPsf] 5 .
@=^ g]kfn tof/L kf]zfs pBf]u ;+3n] l;kmfl/; u/]sf] cfwf/df g]fknsf tof/L
kf]zfs pBf]ux?n] kl/jTo{ ljb]zL d'b|f e'QmfgL x'g]u/L ef/tjf6 cfoft ug]{
kfj/n'd sk8f, ofg{ 8fO{h sk8f -;'tL /]og cflb_ / lg6]8 sk8fsf] xsdf
AR-4/AR-4A eGg] kmf/fdsf] jf Nepal Invoice -cyf{t\ Invoice of goods
liable to central excise duty in India transmitted under Excise Seal to
Nepal) eGg] kmf/fdsf] gDj/ / ldlt pNn]v ul/Psf] Bill of Export for duty
free goods -lgof{tstf{n] eg]{_ gfds kmf/fd k]z ug'{ gkg]{ .
-187_
#= cfoftsf] nflu ;+nUg x'g'kg]{ sfuhftx? M

#=! ef/tLo pTkfbgstf{sf] k|f]kmdf{ OGEjfO; jf ;Dem}ftf,
#=@ g]kfnL cfoftstf{sf] kmd{ jf sDkgL btf{ k|df0fkq / cBfjlws cfos/ btf{
k|df0f kq .
$= o;} kl/kqsf] bkmf æ!Æ cGtu{tsf] pkbkmfx? !=( / !=!) cGtu{t kg]{ j:t'x?
cfoft ubf{ lgDg jdf]lhdsf yk k|lqmofx? k'¥ofpg' kg]{5 M
$=! 7"nf sk8f pBf]ux?nfO{ cfjZos x'g] wfuf]x?sf] xsdf g]kfn pBf]u jfl0fHo
dxf;+3sf] l;kmfl/;df g]kfn ;/sf/, pBf]u ljefun] :jLs[lt k|bfg u/] jdf]lhd
k|tLtkq vf]nL cfoft ug'{kg]{ .
$=@ ;fgf sk8f pBf]ux?sf] xsdf ;fgf pBf]u ;+3÷g]kfn pBf]u jfl0fHo
dxf;+3sf] l;kmfl/;df 3/]n' tyf lzNksnf ljqmL e08f/n] k|tLtkqsf]
dfWodåf/f wfuf]x? cfoft u/L ljqmL ljt/0f ug]{ .
$=# ef/tsf] pTkfbgstf{ kmd{÷sDkgLjf6 dfq cfoft ug'{kg]{ .
$=$ g]kfndf btf{ ePsf] sk8f pTkfbg ug]{ cf}Bf]lus kmd{n] dfq cfoft ug]{ .
%= dfly bkmf æ!Æ sf] l;=g++ !=@! cGtu{tsf] dfO{N8 :6Ln ljn]6 cfoft ubf{ k'¥ofpg'
kg]{ yk k|lqmofM
ef/tjf6 kl/jTo{ ljb]zL d'b|fdf e'QmfgL x'g]u/L kmnfd] 58 pTkfbg ug]{
pBf]ux?n] Pd=P;= ljn]6 cfoft u/]sf]df To:tf pBf]ux?n] Original Document
k]z geP tfklg Copy Document sf] cfwf/df lj=lj=lg=kmf=g=+ $ hf/L ug{ cg'/f]w
u/]df lgDg zt{ cGtu{t /xL lj=lj=lg=kmf=g+= $ hf/L ug{ ;lsg]5 .
%=! k}7f/L x'g] j:t'sf] d"No j/fj/sf] Uof/]06L lng'kg]{ t/ cfoft k|tLtkqsf]
8s'd]06 cg';f/sf] ;Dk"0f{ /sd e'QmfgL ug]{sf] xsdf Uof/]06L lng' gkg]{ .
%=@ Copy Document [o; k|of]hgsf] nflu k|tLtkq gDj/ rnfg e} cfpg]
;fdfgx?sf] kl/df0f :ki6 ePsf] Consignment Note -;DjlGwt Carrier n]
k7fpg] sfuh_ sf] Fax copy nfO{ klg Copy Document sf] ?kdf lng
;lsg]] sf] cfwf/df lj=lj=lg=kmf=g++=$ hf/L ePsf] ldltn] $% lbgleq Original
Document k]z e} ;Sg' kg]{, cGoyf ;f]xL cfoftstf{nfO{ k'gM Copy
Document sf] cfwf/df lj=lj=lg=kmf=g+ $ hf/Lug{ gldNg], ;fy} o:tf] Dofb
leq Original Document k]z gePsf] s]zx? ;dod} o; j}ÍnfO{ Refer
ug'{kg]{ .
%=# Origioal Document k|fKt ePkl5 Copy Document ;+u Verify ug'{kg]{ /
sy+sbflrt\ km/s ePsf] kfO{Pdf To:tf s]zx? o; j}ÍnfO{ Refer ug]{ / o;
j}Ísf] Clearance k|fKt geP;Dd To:tf cfoftx?;+u ;DjlGwt Uof/]06L km's'jf
ug{ gldNg] .
%=$ o;/L Copy Document sf] cfwf/df lj=lj=lg=kmf=g++ $ hf/L u/]sf]df o;
j}Ísf] s'g} klg cfly{s bfloTj g/xg] .
-188_
%=% dfly plNnlvt bkmf æ@Æ sf] pkbkmf @=% df plNNlvt ;a} Joj:yfx? oyfjt\
/xg]5g\ .
^= dfly bkmf æ!Æ sf] l;=g+= !=## cGtu{tsf] sk8f cfoft ubf{ k'¥ofpg'kg]{ yk k|lqmofM
^=! sRrf kbfy{sf] ?kdf k|of]u ul/g] sk8f cfoft ug{sf] nflu k|tLtkq vf]Ng
g]kfn tof/L kf]zfs pBf]u ;+3sf] l;kmfl/; clgjfo{ ?kdf x'g'kg]{ .
^=@ ef/tdf ljlwj\t btf{ ePsf] lgof{t ug]{ kmd{÷sDkgL dfk{mt klg pk/f]Qm sk8f
cfoft ug{ ;lsg]5 . t/ o;sf] nflu o:tf] lgof{t kmd{ sDkgLnfO{ ef/tsf]
The director general of foreign trade n] k|bfg u/]sf] sf]8 gDj/ ;DjGwL
sfuhft clgjfo{ ?kdf j}Ídf k]z x'g'kg]{5 .
^=# kl/jTo{ ljb]zL d'b|f cfh{g x'g] d"n k|tLtkq /sd dWo] %) k|ltzt /sd ggf£g]
u/L Back to Back L/C vf]nL ef/tjf6 sRrf kbfy{ sk8f cfoft ug{
;Sg]5 .
^=$ o;/L cfoft ug]{ sRrf kbfy{ sk8fsf] e'QmfgL pQm sk8fjf6 tof/L kf]zfs
jgfO lgof{t u/]kl5 k|fKt x'g] e'QmfgLjf6 ug'{kg]{5 .
^=% Ol/ef]s]jn Pn=;L= cGtu{t dfq o;k|sf/sf] Back to Back L/C vf]Ng
ldNg]5 .
&= bkmf æ!Æ sf] l;=g++ !=!( df pNn]lvt M.S. Scrap sf] cfoft ubf{ g]kfn ;/sf/
hg;+Vof tyf jftfj/0f dGqfnosf] k"j{ :jLs[lt clgjfo{ ?kn] lng'kg]{5 .
*= cfoft k|tLtkq ;DjGwL cGo Joj:yfx? oyfjt sfod ul/Psf] 5 .
(= o; ljefusf] O=k|f= kl/kq ;+Vof @)), @)!, @!*, @@$ / @#$ vf/]h ul/Psf] 5 .
-u_ O=k|f= kl/kq ;+Vof #!^ ldltM @)^).*.!&
ljifo kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tjf6 cfoft ug{ kfO{g] j:t'x? yk
ul/Psf] jf/] .
kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] x'g] u/L ef/tjf6 k}7f/L ug{ lbg] Joj:yf
cGtu{t xfn sfod /x]sf j:t'x?sf] ;"rLdf tn pNn]lvt j:t'x? yk ug]{ lg0f{o ePsf]
x'Fbf ;f]xL jdf]lhd ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg
;lxt_ sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
!= kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tjf6 cfoft ubf{ ckgfpg' kg]{ k|rlnt
Joj:yfx? cGtu{t /xL lgDg Harmonic code (Customs Tariff Based on
Harmonised System cg';f/_ ePsf j:t'x? cfoft ug{ kfOg]5 .
!=! efu @&!#=@) df pNn]lvt Bitumen

!=@ efu ##)@=() df pNn]lvt Odoriferous substances
!=# efu #*!&=!) df pNn]lvt Mixed Alkylbenzenes
!=$ efu $*)@=)) / $*)^=)) df pNn]lvt sfuhx?
-189_
!=% efu %$)@=$( df pNn]lvt Synthetic Filament Yarn

@= dfly bkmf ! df pNn]lvt Joj:yfsf] cltl/Qm O=k|f= kl/kq ;+Vof @%@ ldlt
@)%*.$.#@ sf] bkmf $ df pNn]lvt eP cg';f/sf yk k|s[ofx? ;d]t k'¥ofO{ lgDg
Harmonic Code ePsf] j:t'x? cfoft ug{ kfOg]5 .
@=! efu %@)% / %@)^ df pNn]lvt ;a} ;"lt ofg{ .

@=@ efu %$)@ df pNn]lvt s[lqd ofg{ -%$)@=$@=)) df pNn]lvt Partially
oriented polyester Yarn / %$)@=$( df pNn]lvt Synthetic Filament Yarn
jfx]s_
@=# efu %$)#, %%)( / %%!) df pNn]lvt s[lqd ofg{ -xf]lhof/L ofg{ jfx]s_ .
#= o; ;DjGwL cGo ;a} Joj:yfx? oyfjt sfod /flvPsf] 5 .
-3_ O=k|f= kl/kq ;+Vof #!( ldltM @)^).!).!(
ljifo kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tjf6 cfoft ug{ kfO{g] j:t'x? yk
ul/Psf] jf/] .
kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] x'g] u/L ef/tjf6 k}7f/L ug{ lbg] Joj:yf cGtu{t
xfn sfod /x]sf j:t'x?sf] ;"rLdf tn pNn]lvt j:t'x? yk ug]{ lg0f{o ePsf] x'Fbf ;f]xL
jdf]lhd ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf]
bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
!= xfdf]{lgs sf]8 g+= #()!=!), #()!=@) / #()@=!) cGtu{t kg]{ Polyethylene /
Polypropylene
@= o; ;DjGwL cGo ;a} Joj:yfx? oyfjt sfod /flvPs]f 5 .
-ª_ O=k|f= kl/kq ;+Vof #$) ldltM @)^!.%.@*
ljifo kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tjf6 cfoft ug{ kfOg] Joj:yf jf/] .
kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] x'g] u/L ef/tjf6 k}7f/L ug{ lbg] Joj:yf ;DjGwdf
o; j}Íjf6 ldlt @)%*.$.#@ df hf/L ePsf] O=k|f= kl/kq ;+Vof @%@ sf] bkmf @=% sf]
pkbkmf @=%=! n] æk|To]s k|tLtkq cGtu{t k|fKt x'g] kl/jTo{ ljb]zL d'b|fsf] Invoice ;+u}
Invoice df plNnlvt ljb]zL d'b|f /sd j/fj/sf] AR-4/AR-4A eGg] kmf/fdsf] jf
Nepal Invoice -cyf{t\ Invoice of goods liable to central excise duty in India
transmitted under Excise Seal to Nepal) eGg] kmf/fdsf] gDj/ / ldlt pNn]v
ul/Psf] Bill of Export for duty free goods -lgof{tstf{n] eg]{_ gfds kmd{ clgjfo{
?kn] ;+nUg x'g'kg]{5Æ eGg] Joj:yf ul/Psf]df ;f] sf] cltl/Qm g]kfn OGEjfO; -AR-
4/AR-4A gfds kmd{_ sf] gDj/ / ldlt pNn]v 5 eg] Bill of Export for goods
under claim for duty drawback gfds kmd{ eP klg x'g] u/L yk Joj:yf ul/Psf]
x'Fbf ;f]xL jdf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg
-190_
;lxt_ sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
o; ;DjGwL cGo Joj:yfx? oyfjt\ /x]sf] 5 .
-r_ O=k|f= kl/kq ;+Vof #$# ldltM @)^!.*.!$
ljifo kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tjf6 cfoft ug{ kfOg] j:t'x? yk
ul/Psf] jf/] .
kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] x'g] u/L ef/tjf6 cfoft ug{ kfO{g] Joj:yf cGtu{t
xfn sfod /x]sf j:t'x?sf] cltl/Qm tn pNn]lvt Harmonic Code (Customs Tariff
Based on Harmonised System cg';f/_ ePsf j:t'x? klg yk ug]{ lg0f{o ePsf] x'Fbf
;f]xL jdf]lhd ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_
sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
l;=g+ xfdf]{lgs sf]8 g+= j:t'x?sf] gfd

1. 1301.02 Extrat
2. 2901.10 L.L.P (Light Liquid Parafin)
3. 2902.20 Benzene
4. 2902.20 Toluene
5. 2905.11 Methanol
6. 2905.31 Ethylene Glycol
7. 2915.00 Methyle Salicylate
8. 2915.32 Vinyl Acelate Monomer
9. 2916.12 Butyl Acraylate Monomer
10. 2916.12 2Etyl Hexyl Acrylate
11. 2917.34 Dibutyl Phthalate
12. 2917.35 Phthalic Anhydride
13. 2917.36 Teraphthalic Acid
14. 3302.90 Perfume
15. 3905.30 Poly Vinyl Alcohol
16. 3911.90 PVC Resin
17. 3920.59 Printed Laminated Web
18. 7226.11 Silicon Steel
19. 7901.20 Zinc Alloy
20. 8504.90 Amorphous Metalcores
21. 8540.11 TV Picture Tube
o; ;DjGwL cGo ;a} Joj:yfx? oyfjt sfod /flvPsf] 5 .

-191_
-5_ O=k|f= kl/kq ;+Vof #$% ldltM @)^!.!@.(
ljifo kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tjf6 cfoft ug{ kfOg] j:t'x? yk
ul/Psf] jf/] .
kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] x'g] u/L ef/tjf6 cfoft ug{ kfO{g] Joj:yf cGtu{t
xfn sfod /x]sf j:t'x?sf] cltl/Qm tn pNn]lvt Harmonic Code (Customs Tariff
Based on Harmonised System cg';f/_ ePsf j:t'x? klg yk ug]{ lg0f{o ePsf] x'Fbf
;f]xL jdf]lhd ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_
sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
l;=g+ xfdf]{lgs sf]8 g+= j:t'x?sf] gfd

1 852990 Spare parts for TV Receiver
2 2933 Heterocyclic Compounds
3 2934 Nucleic Acids
4 2941 Antibiotics
-g_ O=k|f= kl/kq ;+Vof #%@ ldltM @)^@.$.(
ljifo cGt/f{li6«o ;+3÷;+:yfx?n] ef/tdf kl/jTo{ ljb]zL d'b|fdf e'QmfgL ug]{ ;DjGwL
Joj:yf .
g]kfnsf jfl0fHo j}Íx?df kl/jTo{ ljb]zL d'b|fsf] vftf ePsf cGt/f{li6«o

;+3÷;+:yf÷lgof]u÷sfof{no cflbn] ljleGg k|of]hgsf] nflu ef/tdf kl/jTo{ ljb]zL
d'b|fdf g} e'QmfgL ug'{k/]df jfl0fHo j}Ísx?n] tL sfof{nox?sf] kl/jTo{ ljb]zL d'b|f vftf
vr{ u/L To:tf] e'QmfgL ug{ ;Sg] Joj:yf ul/Psf] x'Fbf ;f]xL jdf]lhd ug'{÷u/fpg' x'g
ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf] clwsf/
k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
-h_ O=k|f= kl/kq ;+Vof #%( ldltM @)^@.$.!^
ljifo CAD (Cash Against Document) sf] cfwf/df ;fdfg lgof{t ug{ ;Sg]
Joj:yf ;DjGwdf .
CAD Joj:yf cGtu{t ef/tjfx]s cGo d'n'stk{m lgof{t ug{ rfxg] lgof{tstf{x?sf]
nflu lgof{t d"Nosf] % k|ltztn] x'g] j}Í Uof/]06L lnO{ o; ljefujf6 lgof{t ug]{ cg'dlt
k|bfg ub}{ cfPsf]df lgDglnlvt zt{x? kfngf ug'{kg]{ u/L To:tf] lgof{t cg'dlt
;DjlGwt jfl0fHo j}Íx? dfk{mt ug{ ;lsg] Joj:yf ul/Psf] x'Fbf ;f] adf]lhd ug'{ u/fpg
x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf]
clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
-192_
zt{x?
!= Ps k6sdf a9Ldf cd]l/sL 8n/ @,)),))) ;Ddsf] ;fdfg lgof{t ug{ cg'dlt k|bfg
ug{ ;lsg]5 .
@= cBfjlws btf{ k|df0fkq / cfos/ btf{ k|df0fkqsf] k|ltlnlk ;+nUg x'g'kg]{5 .
#= lgof{t ug{ dfu ePsf] /sdnfO{ k'li6 ug]{ ljhs (Invoice) jf ljqmL ;DjGwL
;dem}ftf (Sales Contact) jf vl/b cfb]z (Purchage order) ;+nUg x'g'kg]{5 .
$= lgof{t d"Nosf] %Ü n] x'g] /sd j/fj/sf] gub jf jrtkq jf ljsf; C[0fkq jf
;DjlGwt j}ÍnfO{ dfGo x'g] ;'/If0fkq w/f}6Lsf] ?kdf lng'kg]{5 .
%= o:tf] lgof{tsf] e'QmfgL k|fKt ePkl5 w/f}6L km's'jf ;DjlGwt jfl0fHo j}Í cfk}mn] ug{
;Sg]5 .
^= lgof{t cg'dltkq hf/L ePsf] ldltn] ^ -5_ dlxgfleq lgof{t d"No j/fj/sf] /sd
e'QmfgL gcfPdf ;DjlGwt jfl0fHo j}Ín] To:tf ;'/If0fkqx? /f]Ssf u/L & -;ft_
lbgleq o; j}ÍnfO{ clgjfo{?kdf hfgsf/L u/fpg' kg]{5 .
&= jfl0fHo j}Íx?n] lgof{t cg'dlt kq hf/L ubf{ lgof{tstf{ kf6L{n] h'g eG;f/
sfof{nojf6 ;fdfg lgof{t ug]{ xf], ;f] eG;f/ sfof{nosf] gfddf dfq o;};fy ;+nUg
gd"gf cg';f/sf] lgof{t cg'dltkq hf/L ug'{kg]{5 .
b|i6Jo M
j}Í Uof/]06Lsf] cfwf/df lgof{t ug'{ k/]df ;fljs jdf]lhd o; j}Ísf] :jLs[lt lng'kg]{
Joj:yf oyfjt g} /flvPsf] 5 .
-O=k|f= kl/kq ;+Vof #%( k|of]hgsf] nflu_
>L = = = = = = = = ,
= = = = = = = eG;f/ sfof{no .
ljifo CAD (Cash Against Document) sf] cfwf/df = = = = = lgsf;L ug{ lgoft
cg'dltkq lbOPsf] jf/] .
d]zz{ = = = = = = = == = = = sf] ldlt = = = = = = = = = sf] lgj]bgaf6

dfu eO{ cfP cg';f/ pQm pBf]u÷ kmd{nfO{ CAD cGtu{t = = = = = = = d"No
j/fj/sf] = = = = = = = = = ;fdfg To; eG;f/ sfof{nojf6 lgsf;L ug{ :jLs[lt
lbOPsf] Joxf]/f cg'/f]w ub{5' .
======= ===========
b:tvt b:tvt
15.07 la=la=lg= af/]
-e+=la= dx;'n zfvfsf] k=;+= d=cf}= (-v_.)%(.^) r=g+= !)&& ldlt @)%(.*.!^_
o; laefusf] k=;+= la=Pn=l;= !&(.)%* ldlt @)%%.!!.$ sf] kqfg';f/ g]kfn l:6n
/f]lnË ldN; ;+3sf ;b:o /x]sf] pBf]ux?n] k|rlnt Joj:yf cGt/ut kl/jTo{ lab]zL
-193_
d'b|f e'Qmfg x'g]u/L ef/taf6 cfoft ug]{ Pd=P;= lan]6 / Pd=P;= jfo/ /8sf] eG;f/
laGb'df ;fdfg hfFrkf; ubf{ lj=lj=lg=kmf=g+= $ a9Ldf @! lbgleq k]z ug]{ zt{df ;fdfg
5f8\g ;lsg] Joj:yf /x]sf]df ;fljss} zt{x? cGt/ut /xL lj=lj=lg=kmf=g+= $ k]z
ug'{kg]{ Dofb @! lbgaf6 a9fP/ ! dlxgf sfod ul/Psf] Joxf]/f lg0f{ofg';f/ cg'/f]w ub{5'
egL g]kfn /fi6« a}+s lab]zL lalgdo laefu Pn=l;= ;]S;gsf] kq ;+Vof la=Pn=;L=.
!@).)%( r=g+= !#& ldlt @)%(.*.( sf] kqåf/f n]lvcfPsf] x'+bf ;f]xL jdf]lhd ug'{ x'g
lgb]{zfg';f/ cg'/f]w 5 .
15.08
lj=lj=lg=kmf=g++ $ j'emfpg] cjlw jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= kl/kq÷)^!.^@, r=g++= ^#*, ldlt @)^!÷&÷@)_
pk/f]Qm ljifodf o; ljefusf] lj=Pn=;L÷!@).)%( r=g++= !#& ldlt @)%(.*.( sf]
kqfg';f/ g]kfn :6Ln /f]lnË ldN; ;+3sf ;b:o /x]sf pBf]ux?n] k|rlnt Joj:yf
cGtu{t kl/jTo{ ljb]zL d'b|f e'Qmfg x'g] u/L ef/tjf6 cfoft ug{ Pd=P;= ljn]6 /
Pd=P;= jfo/ /8sf] eG;f/ ljGb"df ;fdfg hfFrkf; ubf{ lj=lj=lg=kmf=g++ $ a9Ldf !
dlxgfleq k]z ug]{ zt{df ;fdfg 5f8\g ;lsg] Joj:yf /x]sf]df ;fljs} zt{x? cGtu{t
/xL lj=lj=lg=kmf=g++ $ k]z ug]{ Dofb ! dlxgfjf6 a9fP/ ^) lbg sfod ul/Psf] Joxf]/f
lg0f{ofg';f/ cg'/f]w ub{5' elg g]kfn /fi6« j}Í ljb]zL ljlgdo Joj:yfkg ljefu, lgof{t
zfvfsf] k=;++ lj=Pn=;L=-eG;f/_÷*$÷)^! r=g++ ($ ldlt @)^!.&.!* sf] kqjf6 n]lv
cfPsf]n] n]lv cfP cg';f/ ug{ u/fpg x'g ldlt @)^!.&.!( sf] cfb]zfg';f/ cg'/f]w 5 .
15.09 ef/tjf6 cfoft ug{ kfOg] j:t'sf] ;DjGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++=#$! ldlt @)^$÷%÷!$_
kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tjf6 cfoft ug{ kfOg] Joj:yf ;DjGwL
o; ljefusf] O=k|f= kl/kq ;+VofM #*# ldlt @)^#.!@.!! sf] kl/kqsf] bkmf ! sf] v08
!=&^ df plNnlvt æefu &$=)$ df pNn]v ePsf] Aluminum Copper/Brass Scraps, Re-
melted Ingots -jftfj/0f, lj1fg tyf k|ljlw dGqfnosf] ;"rgf adf]lhd dfq_Æ eGg]
Joxf]/f vf/]h u/L b]xfodf plNnlvt Joxf]/f sfod ul/Psf]n] ;f]xL adf]lhd ug'{÷u/fpg'
x'g ljb]zL d'b|f ljlgdo -lgoldt ug]{_ P]g,@)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf]
clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 egL g]kfn /fi6« j}Í s]=sf= lj=lj=Jo=
ljefusf] O=k|f=kl/kq ;+Vof $%* ldlt @)^$.$.@( sf] kqjf6 n]vL cfPsf]n] txfF
sfof{nonfO{ hfgsf/L u/fpg] ldlt @)^$.%.!# sf] lg0f{ofg';f/ cg'/f]w 5 .
!=&^ -jftfj/0f, lj1fg tyf k|ljlw dGqfnosf] ;"rgf adf]lhd dfq_
efu &$)$=))=)) df pNn]v ePsf] sk/ j]i6 / :q\\mofk (Copper Waste and
Scrap)
efu &^)@=))=)) df pNn]v ePsf] cfNd'lgod j]i6 / :q\mofk (Aluminum Waste and
Scrap)
-194_
15.10 kl/jTo{ ljb]zL d'b|f e'QmfgL u/L ef/taf6 cfoft ug{ kfOg] j:t'sf]
;DjGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++=@)#% ldlt @)^$÷(÷!!_
o; ljefuaf6 O=k|f= kl/kq ;+Vof $$% ldlt @)^$.!.$ sf] kl/kqjf6 kl/jTo{
ljb]zL d'b|f e'QmfgL x'g] u/L ef/tjf6 cfoft ug{ kfOg] j:t'x?sf] ;Vof yk ubf{ qmd
;+Vof !=(@ xfdf]{lgs sf]8 efu !&=)!=#) df Dextrose Anhydrous I. P. j:t' pNn]v
ePsf]df pQm xfdf]{lgs sf]8df eG;f/ ljefuaf6 juL{s[t Glucose and Glucose Syrup
;d]t cfoft ug{ ;lsg] Aoj:yf ul/Psf]n] ;f]xL jdf]lhd ug'{÷u/fpg' x'g ljb]zL ljlgdo
-lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of]
kl/kq hf/L ul/Psf] 5 egL g]kfn /fi6« a}Í, lj=lj=Ao= ljefusf] O=k|f= kl/kq ;+Vof $^*
ldlt @)^$.(.# sf] kqaf6 n]vLcfPsf]n] cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w 5 .
15.11 Unf]jn 6]08/sf] dfWodaf6 ljb]z -ef/t ;d]t_ jf6 x'g] j:t' tyf ;]jf vl/b
jf/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=#^ ldlt @)^%÷$÷*_
ljleGg lgsfo, cfof]hgf, kl/of]hgf tyf cGo ;+ul7t lgsfox?n] cfk"mnfO{

cfjZos kg]{ j:t' tyf ;]jfx? Unf]jn 6]08/sf] dfWodaf6 vl/b ubf{ cjb]lv ljb]z
-ef/t ;d]t_ af6 vl/b ug]{ j:t' tyf ;]jfx?sf] e'QmfgL k|rlnt Joj:yfx? cGtu{t /xL
kl/jTo{ ljb]zL d'b|fdf ug{ lbg] lg0f{o ePsf]n] ;f]xL jdf]lhd ug'{÷u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf–!@ n] lbPsf] clwsf/ k|of]u
u/L of] kl/kq hf/L ul/Psf] 5 egL g]kfn /fi6« a}Í, lj=lj=Ao=ljefusf] O=k|f= kl/kq
;+Vof $&& ldlt @)^%.$.% sf] kqaf6 n]vLcfPsf]n] cfjZos sfof{y{ cfb]zfg';f/
cg'/f]w 5 .
-195_
!^= k|tLtkq, 8«fˆ6, 6L=6L=tyf lj=lj=lg

16.01 a}+saf6 k|dfl0ft e} cfpg] Pn=;L= slknfO{ dfGotf lbg] ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}=@) r=g+= #@&( ldlt @)$&.!@.@&_
Pn=l;= sf] k|yd k|lt -d"n_ ljb]z l:yt a}+sdf k7fOg] eO{ ;f]sf] cGo d"n k|lt
gaGg] eO{ Non negotiable copy g} aGg] / ;f]df ;DalGwt a}+ssf] clwsf/ k|fKt
clws[tsf] b:tvt / a}+ssf] 5fk /xg] ul/Psf] a'lemg cfPsf]n] a}+saf6 k|dfl0ft e}
cfpg] Pn=l;= slknfO{ dfGotf lbO ;fdfg 5fl8lbg] Joj:yf ug{u/fpgx'g ldlt
@)$&.!@.@$ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
16.02 t];|f] d'n'saf6 cfoft u/]sf] dfn;fdfgx?sf] k|j]z ljGb' (Entry Point) df
;+zf]wg ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= r=g+= ##^$ ldlt @)$*.!.^_
s'g} klg cfoftstf{n] ;d'b|kf/ -t];|f] d'n's_af6 cfoft u/]sf] dfn;fdfgx?sf]
k|j]z ljGb' (Entry Point) df ;+zf]wg x'Fbf jfl0fHo laefuaf6 klxn] hf/L ePsf] cfoft
O{hfht kqdf klxn] tf]lsPsf] k|j]z laGb'sf] eG;f/ sfof{nodf /x]sf] ;f] cfoft O{hfht
kqsf] jf]wfy{ k|lt xfn ;+zf]wg eO{ sfod x'g cfPsf] k|j]z ljGb'sf] eG;f/ sfof{nodf
k7fpg' kg]{ x'Fbf o;/L Ps eG;f/ sfof{noaf6 csf]{ eG;f/ sfof{nodf ;f] cfoft
Ohfhtkqsf] af]wfy{ k|lt k'Ug] ;dofjlw cufj} cfoft O{hfht kqdf ;+zf]wg x'g'
jf~5gLo x'Fbf To:tf] ;dofjlwsf] aLrf/ ug'{ cfjZos b]lvG5 . cyf{t cfoft O{hfht
kqdf k|j]z ljGb' kl/jt{g u/L ;+zf]wg ul/Psf] /x]5 eg] To:tf] ;+zf]wg slt klxn]
ul/Psf] xf] < ;f] cfoft O{hfht kq z'?df hf/L ul/+bf pNn]v ePsf] k|j]z ljGb'sf]
eG;f/ sfof{nodf ;f]sf] hfgsf/L k'lu;s]sf] 5 5}g < ;f] eG;f/ sfof{noaf6 klxn] hf/L
ePsf] cfoft Ohfhtkqsf] k|ltlnlk xfn ;+zf]wg k|j]z ljGb'sf] eG;f/df k|fKt x'g
cfO;s]sf] 5 5}g, ;f] cfoft Ohfhtkqdf ePsf cGo ;+zf]wgx?sf] af]wfy{ kqx? klg
k|fKt e} ;s]sf 5g\ 5}gg ;a} x]/L le8fO{ ;a} s'/f ldn]df dfq ;f] cfoft Ohfhtkqaf6
;fdfg hfFr kf; ug{ pko'Qm x'g cfp+5 . t/ k|j]z ljGb' kl/jt{g ;DaGwL eG;f/sf] k|lt
ljleGg sf/0faf6 ;dodf k|fKt gx'g] klg x'g ;Sb5 . oL ;j} sfuhftx? ck"0f{ /x]df
;f] cfoft Ohfhtkq ;DaGwL s'/fx?sf] hfgsf/Lsf] cefj x'g'sf];fy} k|j]z ljGb'
kl/jt{g ug{df cfoftstf{sf] s] p2]Zo /x]sf] 5, eG;f/sf] c1fgtfsf] gfhfoh kmfObf
lng] lgot /x]sf] 5 ls ;f] ;d]t :ki6 x'g ;St}g .
ctM s'g} klg cfoft Ohfht kqsf] k|j]z ljGb' kl/jt{g eO{ gofF k|j]z ljGb' sfod
ePsf] ;DalGwt lgsfo -jfl0fHo laefu jf clwsf/ k|fKt cGo lgsfo_ sf] kq k|fKt x'g
cfPdf k"j{ k|j]z ljGb';+u ;DalGwt eG;f/ sfof{no / eG;f/ laefu;+u ;d]t ;Dks{
u/]/ -kmf]gaf6 dfq eP klg_ dfq ;f] cfoft O{hfht kq;+u ;DalGwt ;a} sfufhtx?
/fd|f];+u x]/L le8fO{sg dfq dfn ;fdfgx? eG;f/ hfFr kf; ug]{ u/fpg] Joj:yf
ldnfpg' x'g lgb]{zfg';f/ cg'/f]w u/]sf] 5' .
-196_
16.03 l;=cfO=Pkm= snsQf ;fdfg cfoft ubf{ kl/jTo{ lab]zL d'b|fsf] art x'g]
af/]
-eG;f/ ljefusf] k=;+ )$(.%) r=g+ @((% ldlt @)%).@.@!_
g]kfn ;/sf/sf s]xL dGqfno, laefu, sfof{no / cfof]hgf tyf g]kfn ;/sf/sf]
:jfldTj ePsf pBf]u / ;+:yfgx?n] ;d'b|kf/af6 cfoft ug]{ dfn ;fdfg l;=cfO=Pkm=
8]li6g]zg cg';f/ cfoft ug]{ ul//x]sf] xF'bf snsQfb]lv 8]li6g]zg;Ddsf] lSnol/Ë
km/jfl8Ëdf nfUg] egL kl/jTo{ lab]zL d'b|fdf e'QmfgL x'g uO{/x]sf]5 . ctM ax'd"No
lab]zL d'b|fsf] vr{ s6f}tL ug{sf nflu ;fdfgx? cfoft ubf{ l;=cfO{= Pkm snsQf eO
cfoft ug]{ Joj:yf ul/Pdf kl/jTo lab]zL d'b|f art ug{ ;lsg] ePsf]n] ;DalGwt
dGqfno, laefu, sfof{no Pj+ ;+3 ;+:yfg / pBf]ux?nfO cfjZos hfgsf/L u/fpg
jfl0fHo dGqfno, kf/jxg zfvfsf] r=g+ @$&) ldlt @)%).@.% sf] kqaf6 cg'/f]w e}
cfPsf]n] ;f] cg';f/ ug{x'g egL cy{ dGqfno cf=sf=lj= dxfzfvfsf] r=g+ !!#! ldlt
)%).@.!@ kqaf6 n]lvcfPsf]n] ;f]xL cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w ul/G5 .
16.04 cfoft k|tLtkqdf eG;f/ ljGb' clgjfo{?kn] pNn]v ug'{kg]{ ;DaGwdf
-eG;f/ ljefu)%).%! sf] kl/kq ;+u|x M# ldlt @)%).$.#@_
pQm ljifodf txf+sf] k=;+= !#&@ s=kmf–!÷)$(÷%) r=g+= %!$& ldlt @)%).#.!&
sf] kq k|fKte} Joxf]/f cjut eof] .
;f] ;DaGwdf g]kfn /fi6« a}+sdf /fosf] nflu n]vL uPsf]df jfl0fHo a}+sx?df
vf]lnPsf] cfoft k|tLtkqx?af6 ;fdfg k}7f/L ubf{ tf]lsPsf] eG;f/ laGb'af6 dfq
;fdfg k}7f/L ug'{kg]{ Joj:yf 5 . sy+sbflrt\ eG;f/ laGb' kl/jt{g ug'{ k/]df
k}7f/Lstf{n] To; laefuaf6 k"j{ :jLs[lt lng'kg]{ ;DaGwdf o; a}+ssf] O=k|f= kl/kq
;+Vof !!& ldlt )%).@.@$ sf] kl/kqdf k|i6 pNn]v ePsf] cg'/f]w ub{5' .
ctM To; laefuaf6 eG;f/ laGb' kl/jt{g ubf{ ;DalGwt jfl0fHo a}+snfO{{ k|bfg
ul/g] :jLs[lt kqsf] cltl/Qm Ps k|lt ;fdfg k}7f/L x'g] g]kfn ;/sf/sf] ;DalGwt
eG;f/ laGb'df ;d]t pknJw x'g] Joj:yf ldnfO{{ lbg' eO{{ ;xof]u ug{x'g cg'/f]w ub{5'
egL g]kfn /fi6« a}+ssf] ldlt @)%).$.!@ sf] kqaf6 jfl0fHo laefudf n]vL o;
laefunfO{{ lbPsf] af]wfy{ kq k|fKt x'g cfPsf] x'Fbf ;f]xL cg';f/ hfgsf/Lsf] nflu
16.05 t];|f] d'n'saf6 cfoft tyf lgof{t ^ j6f eG;f/ laGb'x?af6 dfq x'g kfpg]
u/L Pn=;L= vf]Ng] ;DaGwdf
-eG;f/ ljefusf] k=;+ @)%!.%@.#% r=g+ @&@ ;'=k= *% ldlt @)%!.&.!$_
g]kfn ;/sf/sf] laleGg sfof{no, cfof]hgf tyf ;/sf/L ;+:yfgx?n] cfoft jf

lgof{t ug]{ ;fdfgx? afx]s c? Jofkfl/s ;fdfgx? t];|f] d'n'saf6 cfoft tyf lgof{t
ubf{ xfnnfO{ g]kfn /fHosf] sfs/le§f, lj/f6gu/, jL/uGh, e}/xjf, g]kfnuGh / wgu9L
eG;f/ gfsfx? dfkm{t dfq cfoft lgof{t ug{ lbg] / ;f]sf] nflu jfl0fHo a}+sx?nfO{
Pn=l;= vf]Nbf pQm ^ j6f eG;f/ laGb'x?af6 dfq Jofkfl/s ;fdfgx? cfoft jf lgof{t
x'g kfpg] u/L Pn=l;= vf]Ng] cfjZos Joj:yf ldnfpg] u/L g]kfn ;/sf/ -/fHo dGqL
:t/_ af6 lg0f{o ePsf]n] s[kof ;f] laifodf g]kfn /fi6« a}+s dfkm{t cfjZos Joj:yf
-197_
ldnfpgsf] nflu cg'/f]w ub{5' egL k=;+ lx=d"= )%!.%@.!^* r=g+ ^)& ldlt @)%!.&.!#
sf] jfl0fHo dGqfnosf] kqaf6 cg'/f]w e}cfPsf] x'Fbf ;f] cg';f/ ug'{ u/fpg' x'g cg'/f]w
ul/G5 .
16.06 cfoft k|tLtkq ;DaGwL kl/kq ;+Vof !%& df ;+zf]wg jf/]
-kl/kq ;+u|x @)%# M!^ ldlt @)%@.$.!^_
g]kfn /fi6« a}+s,

s]Gb|Lo sfof{no lab]zL lalgdo laefu
dxfzo,
kl/jTo{ lab]zL d'b|fdf e'QmfgL x'g] u/L vf]lnPsf cfoft k|tLtkq cGtu{t sf/f]jf/
ubf{ o; laefusf] ldlt @)$(.(.@^ sf] kl/kq ;+Vof !)# / ldlt @)%@.#.@& sf]
kl/kq ;+Vof !%& n] u/]sf] Joj:yfx?df lgDgfg';f/sf] kl/jt{gx? ;+zf]wgx? u/L ldlt
@)%@.$.!& b]vL nfu" x'g] Joj:yf ul/Psf] x'Fbf ;f]xL adf]lhd ug'{ u/fpg' x'g of] kl/kq
hf/L ul/Psf]5 .
!= k|rlnt lgodfg';f/ kl/jTo{ lab]zL d'b|fdf e'QmfgL x'g] u/L cfoft k|tLtkq vf]Nbf
;f] k|tLtkq cGtu{t lab]zL lgof{tstf{x?nfO{ ul/g] e'QmfgL ;DalGwt sfuhftx?
g]kfnL a}+sdf k|fKt ePkl5 dfq ul/g] k|fjwfg Pn=;L= df 5 eg] To:tf] lab]zL
d'b|fsf] e'QmfgL k7fpg'cl3 cfoftstf{af6 ;f] lab]zL d'b|fsf] !)Ü n] x'g /sd
clgjfo{ ?kn] w/f}6Lsf] ?kdf lng eG;f/ k|of]hgsfnflu lj=lj= lg=kmf=g+ $ hf/L
ug'{kg]{5 .
@= vf]lnPsf k|tLtkq cGtu{t ul/g] e'QmfgL Joj:yf dfly bkmf ! df pNn]lvt ul/P
cg'?k geO{sg lab]zl:yt s/]:kf]08]06 a}+s -P8efOlh+u a}+s, g]uf]l;ol6+u a}+s,
l/oDjl;{Ë a}+s, sGkmld{PË a}+s ;d]t_ n] ;f]em} g]kfnL a}+ssf] vftfdf vr{ n]Vg;Sg]
jf g]uf]l;o6 u/L zf]wegf{sf] nflu k7fpg ;Sg] k|fjwfg ePsf cfoft
k|tLtkqx?sf] xsdf o:tf k|tLtkqx? hf/L ug'{ cufj} ;DalGwt cfoftstf{af6
k|tLtkqdf pNn]lvt /sdsf] !)Ü n] x'g] /sd clgafo{ ?kn] w/f}6L jfkt lnO{
eG;f/ k|of]hgsf nflu lj=lj=lg= kmf= /sd g+ $ hf/L ug'{kg]{5 . o;/L bkmf @
cGtu{t hf/L ePsf pk/f]Qm kmf=g+= $ sf] xsdf eG;f/af6 k|dfl0ft u/fO{ a}+sdf
a'emfpg' kg]{ Dofb !@) lbg ul/Psf] 5 .
#= o;/L bkmf g+= ! / @ df pNn]lvt w/f}6L /sd ;DalGwt cfoftstf{nfO{ lkmtf{ ubf{
lgDgfg';f/ ug'{kg]{ 5 .
-s_ pNn]lvt ;fdfgx? g]kfn lelqPsf] k|df0f ?j?k xfn k|rlnt Joj:yf adf]lhd
g} pQm lj=lj=lg= kmf=g+ $ nfO{{ eG;f/ sfof{noaf6 k|dfl0ft u/fO{ cfoftstf{n]
a}+sdf k]z ug'{kg]{ . o;/L k]z ubf{ ;DalGwt k|1fkgkq / /fh:j a'emfP
jfktsf] /l;bsf] kmf]6f]slk klg k]z ug'{kg]{5 .
-v_ o;/L ;f]xL kmf/d k|fKt x'g cfPkl5 To;sf] k|dfl0ft k|ltlnlk g]=/f=a}+s lab]zL
lalgdo laefudf ;f]xL lbg k7fpg' kg]{5 .
-u_ o;/L o; laefunfO{{ pknJw u/fOPsf kmf/dx?dWo] g]=/f=a}+= lab]zL lalgdo
laefun] cg'dlt k|bfg u/]sf xsdf dfq nfu" x'g] u/L pk/f]Qm !)Ü w/f}6L
/sd cfoft stf{nfO{{ lkmtf{ ug'{kg]{5 .
-198_
-3_ lab]zL lalgldo laefunfO{ o;/L pk/f]Qm kmf/dx? pknJw u/fpFbf

l;nl;n]jf/ ldNg] u/L 5'§} rnfgL gDa/ pNn]v u/L k7fpg' kg]{5 .
$= dflysf] bkmf g+= ! / @ df pNn]v ul/Psf Joj:yfx? lgDg s]zx?sf] xsdf
nfu" x'g]5}g .
-s_ lalwjt\ ?kdf btf{ ePsf pBf]ux?n] cfˆgf] k|of]hgsf nflu cfoft ug]{
cf}Bf]lus sRrfkbfy{ d]lzg/L tyf cGo k"+hLut ;fdfgx?sf] nflu vf]n]sf]
cfoft k|tLtkqsf] xsdf .
-v_ kl/jTo{ lab]zL d'b|fdf vftf ePsf s'g} vftfjfnfn] ;f] vftf vr{ x'g] u/L
vf]n]sf] k|tLtkqx?sf] xsdf .
-u_ s'6g}lts ;'ljwf k|fKt lgsfox?n] vf]n]sf] k|tLtkqx?sf] xsdf .
-3_ g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{ :jfldTjk|fKt ;+:yfgx?n] vf]n]sf]
k|tLtkq, /
-ª_ lab]zL C0f, ;xof]u, ;xfotf cGtu{t lab]zaf6} l/ODj;{d]06 x'g] u/L vf]lnPsf
k|tLtkqx? .
dfly bkmf $ df pNn]v ul/Psf pkbkmfx?dWo] -s_, -v_ / -u_ sf] xsdf ;fljs
adf]lhd @Ü dfq w/f}6L lng] / -3_ / -ª_ sf] xsdf eg] s'g} w/f}6L lng' gkg]{ Joj:yf
ul/Psf] 5 .
o; ;DaGwdf nfu" x'g'eGbf cufj} vf]lnPsf] k|tLtkqx?sf] xsdf k|tLtkq jf
lab]zL d'b|fsf] e'QmfgL ubf{ / O=k|f= kl/kq ;+Vof !%& n] u/]sf] Joj:yf adf]lhd g}
ug'{kg]{ Joxf]/f klg ;"lrt ul/Psf]5 . ;fy} o:tf k|tLtkqx? cGtu{t w/f}6L jfkt
lnO{Psf] !)Ü /sdx? dfly bkmf # df ul/Psf] Joj:yf adf]lhd dfu lkmtf{ ug'{kg]{5 .
16.07 k|tLtkq ;DaGwL gofF Joj:yf nfu" ug]{ af/]
-kl/kq ;+u|x @)%# M!% ldlt @)%@.%.!@_
pk/f]Qm laifodf kl/jTo{ lab]zL d'b|fdf e'QmfgL x'g] u/L ;fdfgx? cfoft ug{
g]kfnL a}+sx?df vf]lnPsf k|tLtkqx?sf] dfWodaf6 lab]zL d'b|f r'xfj6 x'g ;Sg]
;Defjgf / o; ;DaGwL km]nf kl/;s]sf s]xL tYox?sf] kl/k|]Iodf cfoft k|tLtkq
;DaGwL ldlt @)%@.$.!& b]vL nfu" x'g] u/L lgDg cg';f/sf] gofF Joj:yfx? ckgfOPsf]
Joxf]/f hfgsf/Lsf] nflu cg'/f]w 5 egL g]kfn /fi6« a}+s s]GbL|o sfof{non] ldlt
@)%@.$.@! df cy{ dGqfnosf ;lrjHo"nfO{ n]v]sf] kqsf] kmf]6f]slkx? ;lxtsf]
;DaGwdf cfjZos ;xof]u k'¥ofpg] Joj:yf ldnfpg' x'g cy{ dGqfno -/fh:j
dxfzfvf_ sf] k=;+= ^ ljljw )%@.%# r=g+ !@* ldlt @)%@.$.@* sf] kqaf6
n]lvcfPsf]n] hfgsf/L Pj+ cfjZos sfof{y{ ldlt @)%@.$.#! sf] lg0f{ofg';f/ cg'/f]w
ul/G5 .
-!_ o; gofF Joj:yf cGtu{t pBf]ux?n] cfˆgf] pBf]usf nflu cfoft ug]{ ;fdfgx?
/ g]kfn ;/sf/ tyf g]kfn ;/sf/sf] :jfldTj ePsf ;+:yfgx?n] cfoft ug]{
j:t'x?df afx]s cGo ;j} j:t'x?sf] cfoft k|tLtkq cGtu{t ul/Psf] e'QmfgL
jfkt w/f}6L :j?k @-b'O{_ k|ltzt /sd lng] Joj:yf e}/x]sf]df ;f] a[l4 u/L
ldlt @)%@.$.!& b]vL !)-bz_ k|ltzt ul/Psf]5 .
-199_
-@_ o:t}u/L pk/f]Qm w/f}6L /sd cfoftstf{n] ;f] ;fdfgx? eG;f/ leq\ofPsf]
k|dfl0ft x'g] sfuhft k]z u/]kl5 ;DalGwt jfl0fHo a}+saf6} lkmtf{ lbg] Joj:yf
e} /x]sf]df cjb]lv ;f] sfuhftx? g]kfn /fi6« a}+sn] ;DalGwt eG;f/
sfof{nox?af6 olsg u/L 7Ls kfOPdf dfq w/f}6L /sd lkmtf{ lbg] Joj:yf
u/]sf] 5 . o; k|of]hgsf] nflu o; a}+ssf sd{rf/xL?n] laleGg eG;f/
sfof{nox?df lg/Gt/ ;Dks{ ug'{kg]{ ePsf] x'Fbf ;f] ;DaGwdf lghx?nfO{{
cfjZos ;xof]u k|bfg x'g] Joj:yf x'g .
pk/f]Qm ;DaGwdf g]=/f=a}+s -lab]zL lalgdo laefu_ n] u/]sf] kl/kq / eG;f/
sfof{non] k|dfl0ft ul/lbg] gd"gf klg o;} ;fy ;+nUg 5 .
16.08 lj=lj=lg= kmf=g+= $ sf] w/f}6L / lkmtf{ ug]{ k|lqmofdf ;+zf]wg ;DaGwdf
-g]=/f=a}+s O=k|f=kl/kq ;+Vof !^$ ldlt @)%@.(.!*_
kl/jTo{ lab]zL d'b|f e'QmfgL x'g]u/L cfoftstf{x?n] vf]n]sf] k|tLtkqx? cGtu{t
lj=lj=lg=kmf= $ hf/L ubf{ lng'kg]{ w/f}6L /sd / ;f] lkmtf{ ug]{ laBdfg k|lqmofdf ldlt
@)%@ df3 ! ut] b]lv nfu" x'g] u/L lgDgfg';f/sf] ;+zf]wg ul/Psf] x'Fbf ;f]xL adf]lhd
ug{u/fpgx'g of] kl/kq hf/L ul/Psf]5 .
! sf7df8f}+ pkTosfl:yt k|tLtkq sf/f]jf/ ug]{ jfl0fHo a}+sx?sf zfvf sfof{nox?n]
o; a}+ssf sf7df8f}+ a}+ls+u sfof{nodf k|tLtkq w/f}6L vftf vf]Ng' kg]{5 .
@ sf7df8f}+ pkTosfaflx/l:yt jfl0fHo a}+sx?sf zfvf sfof{nox?sf] xsdf cf–
cfˆgf] If]ql:yt o; a}+ssf] zfvf sfof{nox?df pk/f]Qm vftf vf]Ng'kg]{5 .
#= pk/f]Qm vftfx? vf]Ng] jfl0fHo a}+sx?sf] zfvf sfof{nox?nfO{ 5'§} r]s a"sx?
pknJw u/fOg]5 .
$= Jofkfl/s cfoftstf{x?sf] xsdf laBdfg Joj:yf cg';f/ lj=lj=lg=kmf=g+ $ hf/L
ubf{ lng'kg]{ !)Ü /sd w/f}6Lsf] ?kdf g/fvLsg dfly pNn]lvt k|tLtkq w/f}6L
vftfsf] ;f] /sd a/fa/sf] r]sx? ;DalGwt cfoftstf{x?nfO{{ pknJw u/fpg'
kg]{5 .
%= dfly bkmf g+ = $ df pNn]v ul/P cg'?k r]sx? pknJw u/fpFbf lj=lj=lg=kmf=g+ $
pNn]lvt eG;f/ sfof{nos} gfpFdf hf/L ug'{kg]{5 .
^= o;/L hf/L ul/Psf] k|To]s r]ssf] k5fl8 -s_ k|tLtkq g+= -v_ cfoftstf{ -u_
OGEjfO; g+=-3_ OGEjfO;df pNn]lvt lab]zL d'b|f /sd -ª_ lgof{tstf{sf] ljj/0fx?
-r_ lj=lj=lg= kmf= $ sf l;=g+ clgjfo{ ?kn] pNn]v ug'{kg]{5 .
&= cfoftstf{n] a'emfpg' kg]{ eG;f/ dx;'n, laqmLs/ tyf cGo /sdsf] k|of]hgsf
nflu pk/f]Qm r]sx? klg k|of]u x'g]5 .
*= ;DalGwt eG;f/ sfof{nox? dfkm{t pk/f]Qm r]sx? o; a}+ssf zfvf sfof{nox?df
k|fKt x'g cfPkl5 zfvf sfof{non] eG;f/ sfof{nonfO{{ tTsfn e'QmfgL u/L
lgDgfg';f/ ug]{5 .
-s_ pQm r]s hf/L ug]{ jfl0fHo a}+ssf] k|tLtkq w/f}6L vftf ;f]xL zfvf
sfof{nodf 5 eg] pQm vftf vr{ u/L ;f]sf] hfgsf/L ;DalGwt jfl0fHo
a}+snfO{ lbg] -lgoldt ?kdf pknJw u/fpg] :6]6d]06sf] dfWodaf6_
-200_
-v_ pQm r]s hf/L ug]{ jfl0fHo a}+ssf] k|tLtkq w/f}6L vftf ;f]xL zfvf
sfof{nodf 5}g eg] ;f] r]sx? o; a}+ssf] ;DalGwt zfvf sfof{nodf k7fO
lbg] / o;/L k|fKt ePkl5 pQm zfvf sfof{nosf] ;DalGwt jfl0fHo a}+ssf]
vftf vr{ u/L r]s k7fO lbg] zfvfsf] gfpFdf ;fdfGo lx;fjdf hDdf ul/lbg]
/ ;f]sf] hfgsf/L hf/L ug]{ jfl0fHo a}+snfO{ lbg] -lgoldt ?kdf pknJw
u/fpg] :6]6d]06sf] dfWodaf6_ .
( eG;f/ sfof{nosf] gfddf hf/L ePsf] r]s ;DalGwt cfoftstf{nfO{{ pknJw
u/fpgf;fy To:tf] r]s hf/L ug]{ jfl0fHo a}+sn] o; a}+ssf] laleGg zfvf
sfof{nox?df vf]lnPsf cf cfˆgf k|tLtkq w/f}6L vftfdf cfjZos /sd /sdfGt/
ug'{kg]{5 . To:tf] r]sx? jfkt vftf vr{ n]Vbf syd sy+sbflrt\ vftfdf kof{Kt
df}Hbft\ gePdf ;DalGwt jfl0fHo a}+ssf] cGo vftf vr{ n]lvg]5 . cGo
vftfx?df klg sy+sbflrt\ kof{Kt /sd g/x]sf cj:yfdf o; a}+sn] lgwf{/0f u/]
cg';f/sf] Jofh xhf{gf lnO{g]5 .
!)= dfly bkmf g+= $ / % df pNn]v ul/P cg'?k hf/L ePsf r]sx? ;DalGwt cfoft
stf{n] /2 ug{ rfx]df o; laefusf] :jLs[lt glnO{sg ;f] r]sx? /2 ug{ ldNb}g .
!!= olb s'g} cfoftLt j:t'df nfUg] ;Dk"0f{ dx;'nx? !)Ü eGbf sd ePsf] sf/0faf6
!)Ü a/fj/sf] /sdsf] r]s hf/L ug{ pko'Qm gx'g] Joxf]/fsf] lgj]bg k|fKt ePdf
;f] s]zx?sf] xsdf dfq nfu" x'g] u/L ;fljs adf]lhd g} w/f}6L lnO{ lj=lj=lg=kmf=g+
$ hf/L ug'{kg]{5 / pk/f]Qm w/f}6L /sd k|rlnt Joj:yf cg';f/g} lkmtf{ ug'{kg]{5 .
!@= k|tLtkq vf]Ng] jfl0fHo a}+ssf] zfvf sfof{noaf6 hf/L eO{ ;s]sf] lj=lj=lg= kmf=g+
$ lgwf{l/t ;doleq lkmtf{ cfof] cfPg / ;f] cGtu{tsf] r]sx? e'QmfgL eof] ePg
lgoldt ?kn] cg'udg ug'{kg]{5 / s'g} kmf/d tf]lsPsf] ;do leq lkmtf{ ePg jf
s'g} r]s lgwf{l/t ;doleq klg e'QmfgL ePsf] gkfOPdf o; af/] g]kfn /fi6«
a}+snfO{ hfgsf/L lbg' kg]{5 .
!#= k|tLtkq gvf]nL o; a}+ssf] :jLs[lt cg';f/ 8«fˆ6, 6L=6L= sf] dfWodaf6 cfoft
ubf{ lng'kg]{ !)Ü w/f}6Lsf] ;DaGwdf klg dfly bkmf bkmfdf pNn]v ePsf] Joj:yf
nfu" x'g]5 . bkmf g+= ^ df pNn]v ul/P cg';f/ r]ssf] k5fl8 laa/0f ebf{ k|tLtkq
g+= sf] ;§fdf o; a}+ssf] cg'dltkq g+ =pNn]v ug'{kg]{5 .
o:t}u/L cf}Bf]lus kmd{x?n] ug]{ cfoft,h;df b'O{ k|ltzt dfq w/f}6L nfUg] Joj:yf
5 . lj=lj=lg=kmf=g+=$ hf/L ubf{ w/f}6L lkmtf{ lbFbf ;fljss} Joj:yf / k|lqmof ckgfpg'
kg]{5 .
16.09 8«fˆ6 6L=6L= sf] dfWodaf6 e'QmfgL x'g] af/]
-kl/kq ;+u|x @)%# .@# ldlt @)%@.(.@^_
pk/f]Qm laifodf ;fgf]ltgf] /sdsf] ;fdfgx? cfoft ug]{ 8«fˆ6 jf 6L=6L= sf]
dfWodaf6 e'QmfgL k7fpg] u/L a}+sn] :jLs[lt lbg] u/]sf] Joxf]/f lalbt} 5 . o:tf]
cfoftnfO{ cem Jojl:yt ug{ lgDg cg';f/sf] Joj:yf ug{ g]kfn /fi6« a}+s lab]zL
lalgdo laefuaf6 ldlt @)%@.*.!( sf] kq n]lvcfPsf]n] ;f] adf]lhd ug{ u/fpg x'g
ldlt @)%@.*.@$ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
-201_
!= o:tf 8«fˆ6 6L=6L= sf] dfWodaf6 e'QmfgL x'g]u/L cfoft ug{ lbPsf cg'dlt kqdf
;DalGwt eG;f/ sfof{non] b/kL7 u/L ;f] cg'dlt kqdf pNn]lvt /sdsf] vfDg]
;fdfg dfq lgodfg';f/ 5f8\g] .
@= o; a}+saf6 hf/L ePsf] ;6xL cg'dltsf] ldlt cufj} eG;f/ sfof{nodf ;fdfg
k|fKt ePsf] v08df ;f] cg'dltkqsf] cfwf/df ;fdfg 5f8\g gldNg] .
16.10 Pn=;L=hf/L ubf{ cfos/ btf{ gDj/ pNn]v ug]{ af/]
-g]=/f=a}+s ljb]zL ljlgdo ljefu Pn=;L=kmfF6sf] k=;+=lj=Pn=;L=@)%(.%) r=g+=!)* ldlt
@)%#.$.#)_
a}+saf6 hf/L ul/g] cfoft Ohfht kqdf cfos/ btf{ gDj/ pNn]v ug]{ eGg]
;dembf/L ePsf]df xfn s'g} s'g} j}s zfvfaf6 Pn=;L= zfvfaf6 Pn=;L=hf/L x'Fbf
cfos/ btf{ gDj/ pNn]v ge} kf]i6aS; gDj/ dfq pNn]v ePsf] b]lvPsf] / o;n] s'g}
uDeL/ q'l6 x'g;Sg] ;Defjgf b]lvPsf] eGg] jL/u~h eG;f/ sfof{noaf6 n]lvcfPsf]n]
To; a}+s tyf txfF dftxtsf] k|tLtkq vf]Ng Ohfht kfPsf zfvf pkzfvf tyf
k|zfvfx?nfO{ cfh}sf ldltb]lv clgjfo{ ?kn] x/]s k|tLtkq vf]Nbf cfos/ btf{ gDj/
pNn]v u/fpg] lgb]{zg lbgx'g cfb]zfg';f/ cg'/f]w 5 .
16.11 cfoft k|tLtkq ;DaGwL yk Joj:yf af/]
-eG;f/ ljefusf]= k=;+ =)%#.%$ d=cf}= kmf=g+= @$-k @^_r=g+ = !#@) ldlt @)%#.(.@@_
pk/f]Qm ljifodf cfoft k|tLtkq ;DaGwL yk Joj:yfx? o;};fy k7fOPsf] 5 .
pQm Joj:yfx? dWo] bkmf ! / @ kGw| lbgkl5 / cGo Joj:yf t'?Gt nfu" ug'{ u/fpg
x'g g]kfn /fi6« a}+s P]g, @)!@ sf] bkmf @@ / jfl0fHo a}+s P]g, @)#! sf] bkmf #* n]
lbPsf] clwsf/ k|of]u u/L of] lgb]{zg lbOPsf] 5 . o; yk Joj:yfdf pNn]lvt s'g}
bkmfx? k"j{ lgb]{zg;+u aflemPdf tL k"j{ lgb]{zgx? af+lemPsf xb;Dd :jtM lg:s[o x'g]
Joj:yf ;d]t hfgsf/L u/fp+b5' egL g]kfn /fi6« a}+s s]Gb|Lo sfof{no a}+s Joj:yf
laefusf] k=;+= j}=Jo=kk ##.)%# ldlt @)%#.(.* sf] kqaf6 ;a} jfl0fHo a}+sx?nfO{
n]vL o; laefunfO{ jf]wfy{ lbPsf] x'Fbf pk/f]Qm cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w
ul/G5 .
cfoft k|tLtkq ;DaGwL yk Joj:yfx?
!= k|tLtkq vf]n]sf] ldlteGbf cl3 jf k|tLtkqdf /sd ;+zf]wg ePsf] ldlteGbf
cl3 lgof{tstf{sf] 9'jfgLstf{ -Transporter_af6 hf/L ePsf] 9'jfgL ;DaGwL
sfuhft -Transport Document_ sf] cfwf/df a}+sx?n] k|tLtkqsf] e'QmfgL
lbg tyf ;f] k|tLtkq;+u ;DalGwt cGo sfd sf/jfxL ug{ gkfOg] .
@= bkmf ! df pNn]lvt 9'jfgL ;DaGwL sfuhft (Transport Document_ hf/L ePsf]
ldltn] $% lbgleq cfoft stf{sf] a}+sdf ;f] sfuhft (Document_ k|fKt ePdf
dfq cfoftstf{sf] a}+sn] To:tf sfuhftx? (Documents_ :jLsf/ ug{ ;lsg] 5 .
#= a}+sx?n] lj=lj=lg=kmf= g+= $ hf/L ubf{ /fi6« a}+sdf w/f}6L jfkt /flvPsf] !)Ü
/sdeGbf sd eG;f/ dx;'n a'emfpg' kg]{ ;fdfgsf] xsdf hlt /sd /fh:j
a'emfpg' kg]{ xf] ;f]xL /sdsf] r]s sf6\g' kg]{ / jfFsL /sd w/f}6Ldf /fVg'kg]{
pBf]ux? cfkm}+n] cfoft u/]sf] k|tLtkqsf] xsdf kl/kq ;+Vof a}=Jo=*= b/
!#.)%@ ldlt @)%@.(.@) cg'?k a}+snfO{ dfGo x'g] ePdf g]kfn ;/sf/sf] C0fkq
-202_
jf g]kfn /fi6« a}+ssf] C0fkq lnP klg x'g] .
$= eG;f/ sfof{noaf6 lj=lj=lg=kmf=g+= $ k|fKt ePkl5 a}+sn] jfFsL w/f}6L /sd
;DalGwt kf6L{nfO{ lkmtf{ lbFbf eG;f/ /;Lbsf] kmf]6f]slk ;Ssn /;Lb;+u le8fO{
k|dfl0ft u/L /fVg'kg]{ .
%= a}+sx?n] g]kfn /fi6« a}+sdf k]z ug'{kg]{ lj=lj=lg=kmf=g+= # sf] Ps k|lt k|tLtkqdf
pNn]lvt eG;f/ laGb'df klg clgafo{ ?kdf k7fpg' kg]{ .
^= a}+sx?n] hf/L ug]{ lj=lj=lg=kmf=g+= $ sf] eG;f/af6 k|dfl0ft x'g' kg]{ k|lt ;j}
a}+sx?df Ps?ktf sfod x'g] u/L # dlxgfleq ;'/Iff o'Qm sfuh -Security
Paper_ df 5kfO{ k|of]udf Nofpg' kg]{ . o:tf] Ps?ktf sfod ug{ g]kfn a}+s;{
Pzf]l;ozgn] ;dGjo ug]{ .
&= cfoftstf{n] a}+s;+u k|tLtkq ;DaGwL sf/f]jf/ ubf{ ;DalGwt kmd{ jf sDkgLsf]
gfddf vf]lnPsf] vftfaf6 dfq ug'{kg]{ kmd{ jf sDkgLsf] gfddf vftf vf]Nbf
;DalGwt kmd{ jf sDkgLsf] clwsf/ k|fKt clwsf/L :jo+ pkl:yt eO{ u/]sf]
b:tvt ;DalGwt a}+s clws[taf6 ;gfvt u/L k|dfl0ft ug'{kg]{ .
*= vftf vf]Ngsf] nflu cfjZos kg]{ sfuhftx?sf] k|ltlnlkx? ;DalGwt a}+s
clws[tn] ;Ssn sfuhft x]/L k|dfl0ft ug'{kg]{ .
(= k|tLtkq vf]Ngsf] nflu cfjZos kg]{ lgDg sfuhftx?sf] k|ltlnlkx? k|To]s
cfly{s aif{df Ps k6s ;DalGwt a}+s clws[tn] ;Ssn x]/L k|dfl0ft ug'{kg]{ .
-s_ gjLs/0f ePsf] kmd{sf] btf{ k|df0fkq jf sDkgL btf{ k|df0fkq .
-v_ gjLs/0f ePsf] cfos/ btf{ k|df0fkq
-u_ clwsf/ k|fKt JolQmsf] gful/stfsf] k|df0fkq .
!)= a}+sdf k|tLtkq vf]Ng] kmd{ jf sDkgLn] cfˆgf] tkm{af6 sfd ug{ s;}nfO{
clVtof/L lbFbf kmd{ jf sDkgLsf k|f]k|fO6/ jf ;~rfng jf sfo{sf/L k|d'v h:tf
cflwsfl/s JolQm :jo+ pkl:yt eO{ ;xL u/L clVtof/L lbg] / clVtof/L kfpg]
JolQmsf] jf:tljs klxrfg -gfd, 3/, 7]ufgf, lgh;+usf] ;DaGw_ tyf
gful/stfsf] k|dfl0ft k|ltlnlk a}+snfO{ pknJw u/fpg] ug]{ . t/ g]kfn ;/sf/,
g]kfn ;/sf/sf] :jfldTj /x]sf] ;+:yf jf klJns lnld6]8 sDkgLsf] xsdf clwsf/
k|fKt clwsf/Ln] k|dfl0ft u/]sf] clVtof/L eP k'Ug] ePsf]n] ;f] bkmf / bkmf &
nfu" x'g]5}g .
!!= bkmf !) adf]lhd clVtof/L lbFbf clVtof/L kfpg] JolQmn] u/]sf] sfd sf/jfxLsf]
k"0f{ lhDd]jf/L clVtof/L lbg]sf] ;d]t x'g] Joxf]/fsf] lnvt u/fpg] .
!@= a}+sx?n] k|rlnt lgb]{zgsf] cwLgdf /xL c? s;}sf] hdfgtdf k|tLtkq vf]Nbf
k|tLtkqdf pNn]lvt ;fdfg k}7f/L geO{ lab]zL d'b|f ckrng ePdf jf /fh:j
r'xfj6 ePdf k|tLtkq vf]Ng] lgj]bg;+u} To:tf] hdfgL lbg] JolQm kmd{ jf sDkgL
;d]t k"0f{ lhDd]jf/L x'g] u/L sfuh u/fpg' kg]{ .
!#= a}+sx?n] %)Ü jf ;f] eGbf a9L gub dflh{g lnO{ vf]lnPsf cfoft k|tLtkqx?sf]
km]xl/:t dlxgf ;dfKt ePsf] & lbgleq /fi6« a}+sdf k]z ug'{kg]{ .
-203_
!$= t]>f] d'n'saf6 ;fdfg cfoft x'g] u/L vf]lnPsf] k|tLtkq dfkm{t ef/taf6 ;fdfg
cfoft ug{ tyf To:tf] cfoftsf] e'QmfgL ug{ gkfOg] .
!%= -s_ ;DalGwt eG;f/ sfof{noaf6 lkmtf{ k|fKt ePsf] lj=lj=lg=kmf=g+ $ sf]
k|fdfl0fstf Olsg ug{ eG;f/ clws[tx?sf] cBfjlws b:tvt gd"gf
a}+sx?df eG;f/ sfof{non] clgafo{ ?kdf pknJw u/fpg' kg]{ .
-v_ a}+sx?n] hf/L ug]{ lj=lj=kmf=g+ $ sf] k|fdfl0fstf olsg ug{ a}+s
clws[tx?sf] cBfjlws b:tvt gd"gf eG;f/ sfof{nox?df a}+sx?n]
clgafo{ ?kdf pknJw u/fpg' kg]{ .
!^= lj=lj=lg=kmf=g+ $ / o; kl/kq adf]lhd cGo sfuhft k|dfl0ft ubf{ ;DalGwt
clws[tn] b:tvt gd"gf cg'?ks} b:tvt u/L k|dfl0ft ug'{kg]{ .
!&= jfl0fHo a}+x?n] lj=lj=lg= kmf=g+ $ ;DalGwt eG;f/ sfof{nodf k7fpFbf lgDglnlvt
sfuhftx? klg k|dfl0ft u/L k7fpg' kg]{ .
-s_ k|tLttkqsf] slk -;+zf]wg ePsf] eP ;f] ;d]t_
-v_ Jofkffl/s ljhs (Commercial Document_
-u_ 9'jfgL ;DaGwL sfuhft (Transport Document_
-3_ pTklQsf] k|df0fkq (Certificate of Origin_
-ª_ KoflsË lni6 (Packing List_
!*= ef/taf6 ;fdfg cfoft ug{ kl/jTo{ lab]zL d'b|f e'QmfgL x'g] u/L k|tLtkq vf]n]sf]
eP lj=lj=lg=kmf=g+ $ / ef/tLo d'b|f e'QmfgL x'g] u/L k|tLtkq vf]n]sf] eP
;DalGwt a}+af6 b/kL7 ePsf] 9'jfgL ;DaGwL sfuhft -Transport Document_
k]z u/]kl5 dfq eG;f/af6 ;fdfg 5'6fpg lbg' kg]{ .
!(= lj=lj= kmf=g+ $ hf/L ubf{ / lkmtf{ k7fpFbf lgDgfg';f/sf] Joj:yf ug]{ .
-s_ a}+s / eG;f/jLr sfuhft cfbfg k|bfg ubf{ zLn -nfxf_ 5fk k|of]u
ug'{kg]{ .
-v_ a}+sn] lj=lj=kmf=g+ $ hf/L ubf{ k|To]s eG;f/ ljGb'lkR5] cnu cnu kmfOn
v8f u/L ;f]xL kmfOnaf6 l;nl;nf ldnfO{ l;l/on gDa/ /fVg' kg]{ .
-u_ k|To]s eG;f/ sfof{non] klg lj=lj=lg=kmf=g+ $ k|dfl0ft u/L a}+sdf
k7fpFbf a}+ssf] zfvf cg';f/ cnu cnu kmfOn v8f u/L ;f]xL kmfOnaf6
l;nl;nf ldnfO{ l;l/on gDa/ /fVg' kg]{ .
-3_ eG;f/ sfof{non] v08-u_ cg';f/ /flvPsf] clen]vsf] k|ltlnlk !%.!%
lbgdf ;DalGwt a}+s zfvfdf clgafo{ ?kn] k7fpg' kg]{ .
-ª_ eG;f/ sfof{noaf6 clen]v k|fKt ePkl5 ;DalGwt a}+sn] cfˆgf] clen]v
-l;l/on gDa/ /sd_ ;+u le8fpg' kg]{ / gle8]df cljnDa ;f]sf]
hfgsf/L g]kfn /fi6« a}+snfO{ lbg' kg]{ .
@)= a}+sx?n] k|ltlnlk sfuhft -Copy Document_ sf] cfwf/df lj=lj=lg=kmf=g+ $ hf/L
-204_
ug'{kg]{ ePdf k|ltlnlk sfuhftdf b/kL7 (Copy Document Endorse_ u/L
cfoftLt j:t'sf] d"No j/fj/sf] /sd lnO{ dfq ;f] kmf=g+ $ hf/L ug'{kg]{ /
lgof{tstf{nfO{ e'QmfgL k7fpFbf eg] lgof{tstf{sf] a}+saf6 k|fKt clwsfl/s
sfuhftx?sf] cfwf/df dfq k7fpg kfOg] . kl5 e'QmfgL x'g] u/L vf]lnPsf]
k|tLtkq (Usance Bill_ sf] xsdf eg] of] aGb]h nfu" gx'g] .
@!= /]8 Snh (Red Clause_ /fvL k|tLtkq vf]Ng gkfOg] .
@@= cfofltt j:t'sf] pTklQsf] k|df0fkq (Certificate of Origin_ r]Da/ ckm sd;{,
;/sf/L sfof{no, ;DalGwt ;+3 ;+:yf h:t} clwsf/ k|fKt ;DalGwt lgsfoaf6
hf/L ePsf] x''g' kg]{ .
@#= sDkgL afx]s cGo kmd{sf] xsdf btf{ k|df0fkqdf pNn]lvt k"+hLsf] @) u'0ffeGbf
a9L /sdsf] k|tLtkq bfloTj afFsL /xg] u/L k|tLtkq vf]Ng gkfOg] .
@$= k|f]kmdf{ OGEjfO; -Proforma Invoice_ jf OG6]08 -Intend_ jf laqmL ;Demf}tf kq
(Sales Contract_ df lgDg Joxf]/f pNn]v x'g' kg]{ .
-s_ ;fdfgsf] gfd, j|f08 / df]8]n gDa/ x'g] eP ;f] ;d]t .

-v_ ;fdfg pTkfbg ug]{ d'n'ssf] gfd .
-u_ xfdf]{lgs sf]8 g+ .
-3_ OsfO d"No .
-ª_ kl/df0f .
-r_ s'n d"No .
@%= a}+sx?n] kmd{;+u k|yd k6s k|tLtkq sf/f]jf/ ubf{ To:tf] kmd{sf] Jofkfl/s
x}l;ot, cg'ejg, kmd{ jf sfof{no /x]sf] :yfg tyf lx:;]bf/x?sf] laZj;gLotfsf]
;DaGwdf la:t[t hfgsf/L lnP/ dfq sf/f]jf/ ug'{kg]{ .
@^= k|To]s a}+sn] k|tLtkq sf/f]jf/ ug]{ sfof{nox?sf] ^.^ dlxgfdf cfGtl/s n]vf
k/LIf0f u/L ;f]sf] k|lta]bg g]kfn /fi6« a}+sdf k7fpg' kg]{ .
@&= a}+sx?n] ef/tLo kf]6{af6 ;fdfg 5'6fpg], rnfg ug]{ / 9'jfgL ug]{ lSnol/Ë
km/jfl8{Ë Ph]06 tyf 6«fG;kf]6{ sDkgLx?sf] Kofgn v8f u/L ;f]xL Kofgndf /x]sf
Ph]06 tyf sDklgx? dfkm{t dfq sf/f]jf/ ug]{ .
@*= o; lgb]{zgfnoaf6 s'g} afwf c8sfp k/]df o; a}+sn] km's'jf ug{ ;Sg] .
gf]6M
o; kl/kqsf] bkmf ! / @, !% lbgkl5 / cGo bkmfx? t'?Gt nfu" ug]{ .
16.12 cfoft k|tLtkq ;DaGwL cy{ dGqfnoaf6 ug'{kg]{ yk Joj:yf af/]
-eG;f/ ljefusf] k=;+ )%#.%$ d=cf}=kmf=g+ @$-k=@*_ r=g+ !#&# ldlt @)%#.(.@(_
pk/f]Qm laifodf cfoft k|tLtkqdf b]lvPsf] la;+utLx?nfO{ lg/fs/0f ug{ eO/x]sf]
Joj:yfdf s]xL yk Joj:yfx? ug]{ o; a}+sn] lg0f{o u/]sf]5 . tL Joj:yfx? dWo] o;}
;fy ;+nUg Joj:yfx? To; dGqfno cGt/ut /x]sf] eG;f/ laefu dfkm{t ug'{kg]{
ePsf]n] eG;f/ laefunfO{ cfjZos lgb]{zg lbg' x'g lg0f{ofg';f/ cg'/f]w ub{5' egL
g]kfn /fi6« a}+s, s]Gb|Lo sfof{no a}+s Joj:yf laefusf] k=;+=a}=Jo=kk= #%.)%# ldlt
-205_
@)%#.(.* sf] kqaf6 cy{ dGqfno -cf=sf=lj= dxfzfvf_ df n]vL o; laefudf af]wfy{
tyf sfof{y{ kqaf6 n]vL cfPsf] / o; ;DaGwdf cy{ dGqfno -cf=sf=lj= dxfzfvf_
sf] k=;+= )%#.%$ ljljw ! r=g+= #&( ldlt @)%#.(.@# sf] kqaf6 g]kfn /fi6« a}+sn]
u/]sf] lg0f{osf] k|lt o;};fy 5 ;f] ;DaGwdf g]kfn /fi6« a}+s;+u ;dGjo sfod u/L
tbg'?ksf] Joj:yf ug{ u/fpg' x'g lgb]{zfg';f/ cg'/f]w ub{5' egL n]vL cfPsf]n] ;f]
cg';f/ ug{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ul/G5 .
g]kfn ;/sf/,cy{ dGqfnoaf6 ug'{kg]{ cfoft k|tLtkq ;DaGwL yk Joj:yfx?
!= k|tLtkq cGt/ut cfoftLt ;fdfgsf] /fh:j a'emfpFbf eG;f/ sfof{non] cfoft
stf{nfO lbg] /l;bdf k|tLtkq g+=lj=lj=lg=kmf=g+ $ sf] l;l/on g+= / ;DalGwt
r]ssf] gDa/ ;d]t pNn]v ug'{kg]{ .
@= cfoft Jofkf/af6 /fh:j r'xfj6 / lab]zL d'bf| ckrng x'g] ;DefjgfnfO lgoGq0f
ug{ eG;f/ lalefusf] d"Nolf+sg ;ldltn] cfofltt j:t'x?sf] clws ljhlss/0f .
Go"g lahlss/0f (Overinvoicing/Under-invoicing_ eP gePsf] cg'udg ug]{
Joj:yf ug]{ .
#= -s_ ;DalGwt eG;f/ sfof{noaf6 lkmtf{ k|fKt ePsf] lj=lj=lg=kmf=g+= $ sf]
k|dfl0fstf olsg ug{ eG;f/ clws[tx?sf] cBfjlws b:tvt gd"gf
a}+x?df eG;f/ sfof{non] clgafo{ ?kdf pknJw u/fpg' kg]{ .
-v_ a}+sx?n] hf/L ug]{ lj=lj=lg=kmf=g+=$ sf] k|dfl0fstf Plsg ug{ a}+s
clws[tx?sf] cBfjlws b:tvt gd"gf eG;f/ sfof{nox?df a}+sx?n]
clgafo{ ?kdf pknJw u/fpg' kg]{ .
$= lj=lj=lg=kmf=g+ $ hf/L ubf{ / lkmtf{ k7fpFbf lgDgfg';f/sf] Joj:yf ug]{ .
-s_ a}+s / eG;f/jLr sfuhft cfbfg k|bfg ubf{ zLn-nfxf_ 5fk k|of]u ug'{kg]{ .
-v_ a}+sn] lj=lj=lg=kmf=g+ $ hf/L ubf{ k|To]s eG;f/ ljGb'lkR5] cnu cnu kmfOn
v8f u/L ;f]xL kmfOnaf6 l;nl;nf ldnfO{ l;l/on gDa/ /fVg'kg]{ .
-u_ k|To]s eG;f/ sfof{non] klg lj=lj=lg=kmf=g+ $ k|dfl0ft u/L a}+sdf k7fpFbf
a}+ssf] zfvf cg';f/ cnu cnu kmfOn v8f u/L ;f]xL kmfOnaf6 l;nl;nf
ldnfO{ l;l/on gDa/ /fVg' kg]{ .
-3_ eG;f/ sfof{non] v08 -u_ cg';f/ /flvPsf] clen]vsf] k|ltlnlk !%.!%
lbgdf ;DalGwt a}+s zfvfdf clgafo{ ?kn] k7fpg' kg]{ .
-ª_ eG;f/ sfof{noaf6 clen]v k|fKt ePkl5 ;DalGwt a}+sn] cfˆgf] clen]v
-l;l/on gDa/ / /sd_ ;+u le8fpg' kg]{ / gle8]df cljnDa ;f]sf] hfgsf/L
g]kfn /fi6« a}+snfO{ lbg' kg]{ .
%= ef/taf6 ;fdfg cfoft ug{ kl/jTo{ lab]zL d'b|f e'QmfgL x'g] u/L k|tLtkq vf]n]sf]
eP lj=lj=lg=kmf=g+ $ / ef/tLo d'b|f e'QmfgL x'g] u/L k|tLtkq vf]n]sf] eP
;DalGwt a}+saf6 b/kL7 ePsf] 9'jfgL ;DaGwL sfuhft (Transport Document_
k]z u/]kl5 dfq eG;f/af6 ;fdfg 5'6fpg lbg' kg]{ .
^= k|tLtkqsf] /sd a}+sn] e'QmfgL k7fO{ ;s]kl5 a}+sdf sfuhft -Document_ a'‰g
-206_
gcfO cfoftstf{n] eG;f/af6 ;fdfg g5'6fPdf sG;fOgL (Consignee_ a}+sn] g}
sfuhft -Document_ k]z u/L ;fdfg 5'6fpg rfx]df eG;f/ sfof{non] /fh:j
a'emL ;fdfg 5'6fpg lbg' kg]{ .
&= k|tLtkqsf] Dofb ;dfKt ePtf klg a}+saf6 hf/L ePsf] lj=lj=lg=kmf=g+ $ sf]
cfwf/df eG;f/ sfof{non] ;fdfg 5'6fpg lbg' kg]{ .
16.13 cfoft k|tLtkq ;DaGwL yk Joj:yf jf/]
-eG;f/ ljefusf] k=;+= @)%#.%$ d=cf}=kmf=g+= @$-k#$_ r=g+= !%^& ldlt @)%#.!).@%_
pk/f]Qm ljifodf o; laefusf] k=;+= @)%#.%$ d=cf}=kmf=g+= -k= @^_ r=g+= !#@)
ldlt @)%#.(.@@ sf] kl/kq k|fKt ug'{ ePs} xf]nf . o; a}+saf6 kq ;+Vof a}=Jo=kk=
##.)%# ldlt @)%#.(.!! sf] kqaf6 ul/Psf] k|tLtkq ;DaGwL yk Joj:yfx?df
lgDgfg';f/ ug]{ lg0f{o ePsf]n] ;f]xL cg';f/ ug'{ u/fpg' x'g hfgsf/L u/fp+b5' egL
g]kfn /fi6« a}+s, s]Gb|Lo sfof{no a}+s Joj:yf laefusf] k=;+= a}+=Jo= kk #^.)%# ldlt
@)%#.!).* sf] kqaf6 ;a} jfl0fHo a}+sx?nfO{{ n]vL o; laefudf af]wfy{ tyf sfof{y{
lbPsf] x'Fbf pk/f]Qm cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w ul/G5 .
!= pQm kl/kqsf] bkmf !* df a08]8 a]o/ xfp; (Bonded Warehouse) cGtu{t
cfoft x'g] j:t'x? cfoft ubf{ ef=?= df e'QmfgL x'g] u/L vf]lnPsf k|tLtkqx?df
;DalGwt a}+sx?af6 b/kL7 ePsf] 9'jfgL ;DaGwL sfuhft eG:ff/df k]z gu/Lsg
klg ;fdfg 5'6fpg lbg] .
@= pQm kl/kqsf] bkmf ! kGw| lbgkl5 nfu" ug]{ lgb]{zg lbPsf]df ;f]nfO{{ lgb]{zg hf/L
ePsf] ldltn] $% lbgkl5 dfq nfu" ug]{ .
16.14 lj=lj=lg= kmf=g+ $ ;DaGwdf
-eG;f/ ljefusf] k=;+ )%%.%^ d=cf}=kmf=! –k=k=@! r=g+ %#% ldlt @)%%.%.!(_
laleGg jfl0fHo a}+sx?n] laleGg k}7f/Lstf{sf] gfpFdf v'n]sf Pn=l;=x?sf] nflu
;DalGwt eG;f/ sfof{nox?sf gfpFdf hf/L ug]{ lj=lj=lg=kmf=g+=$x? lglb{i6
;dofjlwleq ;DalGwt a}+sx?df lkmtf{ gk7fPsf] egL >L g]=/f=a}+s s]Gb|Lo sfof{noaf6
af/Daf/ n]lvcfpg] u/]sf] 5 . g]kfn /fi6« a}+sn] / ;DalGwt a}+sn] ;f]xL kmf/dsf]
cfwf/df cfˆgf] lab]zL d'b|fsf] lx;fj ldnfg ug]{ x'Fbf pQm kmf/dx? ;dod} ;DalGwt
a}+sdf lkmtf{ k|fKt gePdf Psflt/ lab]zL d'b|fsf] lx;fj ldnfg x'g g;s]sf] cj:yf x'G5
eg] csf]{tkm{ lab]zL d'b|f ckrng x'g] cfz+sf ;d]t /xG5 . o:tf] ;+j]bgzLn laifodf
af/Daf/ lzsfot k|fKt x'g' plrt x'b}g . t;y{ txfF laefu dftxtsf sfof{no
k|d'vx?nfO{ ;dodfg} lj=lj=lg= kmf=g+ $ ;DalGwt a}+sdf lkmtf{ k7fpg] laifodf
;+a]bgzLn e} tbf?stfsf;fy tL kmf/d lkmtf{ k7fpg] Joj:yfsf] nflu lgb]{zg x'g
cg'/f]w 5 egL /fh:j cg';Gwfg laefusf] kq ;+Vof @)%%.%^ r=g+ @%& ldlt
@)%%.%.!^ sf] kqaf6 n]lvcfPsf]n] cfjZos sfofy{ ldlt @)%%.%.!* sf] lg0f{ofg';f/
cg'/f]w ul/G5 .
-207_
16.15 clu|d e'QmfgL jf/]

-eG;f/ ljefu dx;'n zfvfsf] k=;++=d=cf}=k"m=%v ^!.^@ r=g++ !#$ ldlt @)^!.$.!*_
pk/f]Qm ljifodf g]kfn /fi6« j}Í lj= lj= Jo= ljefu Pn= ;L= kmfF6n] o; ljefunfO{
n]v]sf] k=;+=lj=Pn=;L=-eG;f/_*÷)^! r=g++ ( ldlt @)^!.$.!# sf] kq / ;f];fy k|fKt
clu|d e'QmfgL k|df0fkqsf] Dofb yk ug]{ ;DjGwdf Ohfht k|fKt ;a} jfl0fHo j}Íx?nfO{
u/]sf] kl/kq O=k|f= kl/kq ;+Vof #@*, ldlt @)^!.$.* sf] kq ;d]tsf] 5fofFskL
cfjZos hfgsf/Lsf] nflu o;} kq;fy ;+nUg u/L k7fOPsf] Joxf]/f ldlt @)^!.$÷!*
sf] lg0f{ofg';f/ cg'/f]w 5 .
g]kfn /fi6« j}Í, ljb]zL ljlgdo Joj:yfkg ljefusf] k=;+=jL=Pn=;L= -eG;f/_ *.)^!,
r=g+= ( ldlt @)^!.$.!# sf] kq
ko{6sn] :yfgLo ljq]mtfjf6 kl/jTo{ ljb]zL d'b|fdf dfn;fdfg vl/b ubf{ jf
ljb]zl:yt cfoftstf{n] 8«fˆ6÷l6=l6= sf] dfWodjf6 lgof{tstf{sf] gfddf k7fPsf] clu|d
e'QmfgL jfl0fHo j}Ísx?n] :jLsf/ u/L lghx?sf] vftfdf g]kfnL ?k}of hDdf u/L
lgof{tsf] clu|d e'QmfgL k|df0fkq hf/L ug]{ Joj:yf /xL /x]sf] / To;}sf] cfwf/df
lgof{tstf{x?n] dfn;fdfg lgsf;L ug]{ u/]sf] Joxf]/f txfFnfO{ ljlbt} 5 .
sy+sbflrt To:tf] clu|d e'QmfgL k|df0fkq cg';f/sf] dfn;fdfg tf]lsPsf] Dofbleq
lgof{tstf{n] lgof{t ug{ g;s]sf] cj:yfdf To:tf] clu|d e'QmfgL k|df0fkqsf] Dofb yk
ug]{ sfo{ o; j}Íjf6 ug]{ u/Psf]df ldlt @)^!.$.* b]lv To:tf] Dofb yk ug]{ sfo{
;DjlGwt jfl0fHo j}Íx?jf6 ;Dkfbg ug]{ Joj:yf ul/Psf] x'Fbf To; ljefu dftxtsf
sfof{nox?nfO{ ;f] sf] hfgsf/L u/fO ;xof]u u/L lbg' x'g lgb]{zfg';f/ cg'/f]w u/]sf]
5' .
g]kfn /fi6« j}Í, ljb]zL ljlgdo Joj:yfkg ljefusf] O=k|f= kl/kq ;+Vof #@* ldlt @)^!.$.* sf] kq
k|rlnt Joj:yfx? cGtu{t /xL g]kfnL lgof{tstf{sf] gfddf jfl0fHo a}+sx?n] hf/L
ul/Psf clu|d e'QmfgL k|df0fkqx?sf] Dofb yk ug]{ ;DaGwdf tkl;ndf n]lvPsf]
Joj:yf ul/Psf] x'+bf ;f]xL adf]lhd ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g,
@)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of]] kl/kq hf/L ul/Psf]
5.
tkl;n
clu|d e'QmfgL k|df0fkq cg';f/sf] dfn;fdfg sy+sbflrt tf]lsPsf] Dofb leq
lgof{tstf{n] lgof{t ug{ g;s]sf] cj:yfdf hf/L ePsf] ldltn] # aif{ ggf£g] ePsf]
v08df To:tf] Dofb -Ps k6sdf ^ dlxgfsf] nflu_ yk ;DaGwL sfo{ ;DalGwt jfl0fHo
a}+s cfk}mn]] ug{ ;Sg] .
16.16 lj=lj=lg=kmf=g++ $ j'emfpg] cjlw jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= kl/kq÷)^!.^@, r=g++ M ^#*, ldltM @)^!÷&÷@)_
pk/f]Qm ljifodf o; ljefusf] lj=Pn=;L÷!@).)%( r=g++= !#& ldlt @)%(.*.( sf]

-208_
kqfg';f/ g]kfn :6Ln /f]lnË ldN; ;+3sf ;b:o /x]sf pBf]ux?n] k|rlnt Joj:yf
cGtu{t kl/jTo{ ljb]zL d'b|f e'Qmfg x'g] u/L ef/tjf6 cfoft ug{ Pd=P;= ljn]6 /
Pd=P;= jfo/ /8sf] eG;f/ ljGb"df ;fdfg hfFrkf; ubf{ lj=lj=lg=kmf=g++ $ a9Ldf !
dlxgfleq k]z ug]{ zt{df ;fdfg 5f8\g ;lsg] Joj:yf /x]sf]df ;fljs} zt{x? cGtu{t
/xL lj=lj=lg=kmf=g++ $ k]z ug]{ Dofb ! dlxgfjf6 a9fP/ ^) lbg sfod ul/Psf] Joxf]/f
lg0f{ofg';f/ cg'/f]w ub{5' elg g]kfn /fi6« j}Í ljb]zL ljlgdo Joj:yfkg ljefu, lgof{t
zfvfsf] k=;++ lj=Pn=;L=-eG;f/_÷*$÷)^! r=g++ ($ ldlt @)^!.&.!* sf] kqjf6 n]lv
cfPsf]n] n]lv cfP cg';f/ ug{ u/fpg x'g ldlt @)^!.&.!( sf] cfb]zfg';f/ cg'/f]w 5 .
16.17 lg0f{o sfof{Gjog ug]{ jf/] .
-eG;f/ ljefu dx;'n zfvfsf] k=;+=kl/kq÷)^!÷^@, r=g++= !))!, ldltM @)^!÷(÷@^_
k|:t't ljifodf k|tLtkqsf] dfWodjf6 ef/tjf6 ;fdfg cfoft ubf{ hfFrkf; ug]{
;DjGwdf h'g;'s} d'b|fdf e'QmfgL x'g] u/L k|tLtkqsf] dfWodjf6 ef/tjf6 cfoft u/]sf
h'g;'s} ;fdfgsf] ;DjlGwt j}Íjf6 OG8f];{ u/fO{ dfq hfFrkf; ug]{ Joj:yf s8fOsf
;fy nfu" ug{ ldlt @)^!.(.*df lg0f{o u/]sf]n] pNn]lvt lg0f{o sfof{Gjog u/L ;f] sf]
hfgsf/L # lbgleq o; cfof]udf k7fO{ lbg' x'g cg'/f]w ub{5' elg clVtof/ b'?kof]u
cg';Gwfg cfof]usf] k=;+=! cg'=#%.)^!.lj=c=xf r=g++ @(# ldlt @)^!.(.!( sf] kqjf6
n]lv cfPsf]n] ;f] cg';f/ ug{ u/fpg x'g cfb]zfg';f/ cg'/f]w 5 .
16.18 kl/jTo{ ljb]zL d'b|fdf ;'g cfoft ug]{ ;DjGwdf g]kfn /fi6«, s]Gb|Lo sfof{no, ljb]zL
ljlgdo ljefujf6 hf/L ePsf] O=k|f= kl/kq ;+Vof #() ldlt @)^#.!@.!!
g]kfn ;/sf/sf] /fhkq v08 %% cltl/QmfÍ &@ -u_ df ldlt @)^@.!!.$ df

k|sflzt ;"rgf cg';f/ k}7f/L ug{ k"0f{ jGb]h nfu]sf j:t'x?sf] ;"rLjf6 ;'g x6fpg]
Joj:yf ePsf]n] lgDg zt{sf] clwgdf /xL ;'g cfoft ug{ ;lsg] x'Fbf ;f]xL jdf]lhd ug{
÷u/fpg x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g,@)!( -;+zf]wg ;lxt_ sf] bkmf !@ n]
lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
!= cfoft ug{ u|fXo lgsfox?M
-s_ ljljw btf{ ePsf kmd{÷sDkgL
-v_ j}Í tyf ljQLo ;+:yf ;DjGwL P]g,@)^# cg'?k Ohfhq k|fKt -s_
ju{sf -j}Í_ ;+:yf .
@= e'QmfgL÷cfoft k|s[of
-s_ Stand by L/C Bank Guarantee cGtu{t x'g] cfoft
sfo{ljlw tyf zt{x?
1. cfoft ug]{ g]kfnL kIf / ljb]zl:yt cfk"lt{stf{ jLr cfk"lt{ ul/g]
;'g ;DjGwL Agreement/MOU ePsf] x'g'kg]{ .
2. cfjZos /sd j/fj/sf] Stand by L/C Bank Guarantee
g]kfnL j}Ín] cfk"lt{stf{nfO{ pknJw u/fPsf] x'g'kg]}{ .
3. cfjZos Proforma Invoice, Shipping document /
-209_
Packing List ;lxt ;'g k}7f/L ePsf] x'g'kg]{ .
4. cfoftstf{n] k|rlnt lgodfg';f/ j'emfpg] kg]{ dx;'n j'emfO{ pQm
;'g ;DjlGwt eG;f/ sfof{nojf6 5'6fpg ;lsg] .
5. Agreement / MOU df pNn]v eP adf]lhd cfofltt ;'g;+u
;DjlGwt e'QmfgL j}Ín] cfk"lt{stfnfO{ kl5 pknJw u/fpg] .
6. o;/L e'QmfgL pknJw u/fpg' cl3 eG;f/ k|1fkgkq nufot cGo
cfjZos sfuhftx? j}Ín] /fVg' kg]{ .
7. o; k|lqmof cGtu{t -s_ ju{sf -j}Í+_ ;+:yfn] cfoft ug]{ ;'gsf
xsdf w/f}6L tyf lj=lj=lg= kmf=g+= $ cfjZos gkg]{ .
-v_ Hand Carry cGtu{t x'g] cfoft
sfo{ljlw tyf zt{x?
1. ljlwjt btf{ ePsf kmd{÷sDkgLsf] tk{mjf6 dfq cfoft ug{ ;Sg] .
2. e'QmfgLsf] xsdf 8«fˆ6÷l6=l6= dfk{mt x'g ;Sg] / 8«fˆ6÷l6=l6= sf]
dfWodjf6 cfoftsf] e'QmfgL ubf{ Ps k6sdf cd]l/sL 8n/ #)
xhf/;Ddsf] ljBdfg e'QmfgL ;Ldf o; k|of]hgsf] nflu nfu" gx'g]
.
3. Pp6f Consignment sDtLdf !) lsnf] kl/df0fsf] x'g'kg]{ .
4. Hand Carry dfk{mt ;'g Nofpg'eGbf sDtLdf ! lbg cuf8L g}
cfoft x'g] ;'gsf] kl/df0f, lnP/ cfpg] JolQmsf] gfd, /fxbfgL g+=
/ ˆnfO6 g+= ;lxtsf] ljj/0f lqe'jg ljdfg:yn eG;f/ sfof{nodf
clgjfo{ ?kn] pknJw u/fPsf] x'g'kg]{ .
5. o; ;DjGwL jfFsL cGo Joj:yfx? O=k|f= ;+Vof #*% n] Joj:yf u/]
cg';f/ x'g]5 .
-u_ Normal L/C cGtu{t x'g] cfoft
k|rlnt Joj:yfx? cGtu{t /xL L/C dfk{mt cfoft ug{
;lsg]5 .
-3_ Draft/TT cGtu{t x'g] cfoft
sfo{ljlw tyf zt{x?
1. Psk6sdf cd]l/sL 8n/ #) xhf/;Ddsf] cfoft e'QmfgL
8«fˆ6÷l6=l6= sf] dfWodjf6 x'g'kg]{ ljBdfg ;Ldf o; k|of]hgsf]
nflu nfu" gx'g] .
2. lj=lj=lg= kmf/fd g+= $ hf/L ubf{ /flvg] !) -bz_ k|tlzt gub jf
j}ÍnfO{ dfGo x'g] cGo ;'/If0f w/f}6L hdfgt lnO pQm kmf/fd
;DjlGwt eG;f/ sfof{nosf] gfddf hf/L ug'{kg]{ .
-210_
3. o; k|lqmof cGtu{t -s_ ju{sf -j}Í_ ;+:yfn] cfoft ug]{ ;'gsf]

xsdf w/f}6L tyf lj=lj=lg=kmf=g+= $ cfjZos gkg{] .
4. o; ;DjGwL jfFsL cGo Joj;yfx? O=k|f= kl/kq ;+Vof #*% n]
Joj:yf u/] cg';f/ x'g]5 .
5. dfly pNn]lvt k|s[ofx? cGtu{t cfoft ePsf] ;'g / e'QmfgL
ul/Psf] ljb]zL d'b|fsf] kl/df0f ;DjGwL ljj/0fx? ;DjlGwt j}Íx?n]
g]kfn /fi6« j}Ídf lgoldt ?kn] pknJw u/fpg] kg]{ .
16.19 kl/jTo{ ljb]zL d'b|fdf rfFbL cfoft ug]{ Joj:yf jf/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++=#$# ldlt @)^$÷%÷!^_
cy{ dGqfnosf] r=g+= !&! ldlt @)^$.%.^ sf] kq;fy k|fKt g]kfn /fi6« a}Í,
s]Gb|Lo sfof{no, ljb]zL ljlgdo ljefusf] O=k|f=kl/kq ;+Vof–$%( ldlt @)^$.$.@( sf]
kqsf] 5fofFk|lt hfgsf/Lsf] nflu o;};fy ;+nUg /fvL k7fOPsf] Aoxf]/f ldlt
@)^$.%.!) sf] lg0f{ofg';f/ cg'/f]w 5 .
o; ljefusf] O=k|f= kl/kq ;+Vof #() ldlt @)^#.!@.!! sf] kl/kqdf plNnlvt
kl/jTo{ ljb]zL d'b|fdf ;'g cfoft ug{ ;lsg] ;DaGwL ;a} Joj:yfx? cj pk|fGt rfFbL
cfoft ug{sf] nflu ;d]t nfu" ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf] clwsf/ k|of]u
u/L of] kl/kq hf/L ul/Psf] 5 .
16.20 k}7f/L Ohfht b:t'/ ;DaGwdf pBf]u, jfl0fHo tyf cfk"lt{ dGqfnoaf6
k|sflzt ;"rgf
g]kfn /fhkq
g]kfn ;/sf/åf/f k|sflzt
v08 %&_ sf7df8f}+, df3 & ut] @)^$ ;fn -;+Vof $)
efu %
g]kfn ;/sf/
pBf]u, jfl0fHo tyf cfk"lt{ dGqfnosf] ;"rgf
g]kfn ;/sf/n] lgsf;L k}7f/L lgodx?,@)#$ sf] lgod * sf] pklgod -$_ n]
lbPsf] clwsf/ k|of]u u/L cfoft Ohfhtkq lng gkg]{ dfnj:t'x? 8«fˆ6, l6=l6= /
l8=P=kL= sf] dfWodjf6 e'QmfgL x'g] u/L t];|f] d'n'sjf6 k}7f/L ubf{ k}7f/L Ohfhtkq
jfkt b]xfoadf]lhdsf] Ohfht b:t'/ lng] lg0f{o u/]sf]n] of] ;"rgf k|sfzg ul/Psf] 5 .
1. cd]l/sL 8n/ #))) ;Ddsf] k}7f/Ldf ?= !)))
2. cd]l/sL 8n/ #))) eGbf a9L !),))) ;Ddsf] k}7f/Ldf ?= #)))
3. cd]l/sL 8n/ !),))) eGbf a9Lsf] k}7f/Ldf ?=%)))
-211_
16.21 O=k|f= kl/kq ;+Vof #*! sfof{Gjog ;DaGwdf

-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^%.^^ r=g++======= ldlt @)^%÷!÷#)_
ljb]zL ljlgdo -lgodt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf]
clwsf/ k|of]u u/L o; ljefujf6 To; sfof{nonfO{ ;d]t ;Daf]wfg u/L ldlt
@)^%.!@.!! -xfn ;+zf]lwt_ df hf/L ePsf] O+=k|f= kl/kq ;+vof #*! df ePsf] Joj:yf
;DaGwdf cjut ug'{ ePs} 5 .
pQm kl/kqsf] bkmf # -w/f}6L ;DaGwL Joj:yf_ df jfl0fHo j}+Íx?n] æk|tLtkq
w/f}6L vftfÆ gfds vftf o; j}Ísf sfof{nox?df vf]Ng' kg]{ Joj:yf /x]sf] . pQm
vftfjf6 ;DalGwt jfl0fHo j}Íx?n] ljleGg eG;f/ sfof{nox?sf] gfddf hf/L ug]{ r]s
k|fKt ePkl5 ;f]sf] /sd ;DalGwt eG;f/ sfof{nonfO{ tTsfn e'QmfgL ug'{kg]{ .
sy+sbflrt pQm vftfdf kof{Kt df}Hbft gePdf jf cGo ljljw sf/0fn] ;f]sf] e'QmfgL
lbg gldNg] b]lvPtfklg ;DalGwt j}Ísf] To; j}Ídf /x]sf] cGo vftf vr{ ug{ ;lsg] /
;f] vftfdf ;d]t kof{Kt df}Hbft gePdf txfFaf6} lgwf{/0f u/]cg';f/sf] Jofh xhf{gf
c;'n pk/ ug]{ u/L To:tf r]ssf] e'QmfgL ug]}{kg][ jfWofTds Joj:yf /x]sf] . xfn To:tf,
r]sx? vftfdf kof{Kt df}Hbft gePsf], Dofb gf3]sf], r]s hf/L gePsdf] h:tf
sf/0fx? b]vfO{ e'QmfgL lbg OGsf/ u/]sf] egg] j'lemg cfPs]fn] pQm kl/kqsf] dd{
cg';f/ o:tf r]sx?sf] e'QmfgL u/L ;DjlGwt j}}Íjf6 c;'n pk/ ug]{ :yfoL Joj:yf ug'{
x'g / xfn;Dd txfFjf6 ljljw sf/0fn] e'QmfgL x'g g;s]sf To:tf r]x? ;DalGwt
eG;f/ sfof{noaf6 k'gM k]z x'g cfPdf e'QmfgL ug]{ Joj:yf ;d]t ug'{ x'g lgb]{zfg';f/
cg'/f]w ub{5' .
16.22 O=k|f= kl/kq ;+Vof #*! ;+zf]wg ug]{ af/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^$.^% lg=k=-!%_ r=g++=$@* ldlt
@)^%÷#÷!^_
pk/f]Qm ljifodf g]kfn /fi6« j}Í s]Gb|Lo sfof{no, ljb]zL ljlgdo Joj:yfkg
ljefusf] O=k|f= kl/kq ;+Vof $&% ldlt @)^%.#.! sf] kqsf] kmf]6f]skL kfgf @ o;};fy
;+nUg /fvL k7fOPsf] 5 ;f]xL cg';f/ ug'{ u/fpg cfb]zfg';f/ cg'/f]w 5 .
o; j}Ísf] O=k|f= kl/kq;+Vof #*! sf] bkmf # sf] w/f}6L Joj:yf ;DjGwL pkbkmf
#=! b]lv #=# / #=( b]lv #=!! ;Ddsf ljBdfg Joj:yfx? vf/]h u/L tt\tt\
pkbkmfx?df b]xfosf Joj:yfx? ;dfj]z u/L nfu" ug]{ Joj:yf ul/Psf] x'Fbf ;f]xL
adf]lhd ug'{ u/fpg' x'g ljb]zL ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf]
bkmf !@ n] lbPsf] clwsf/ k|of]u u/L of] kl/kq hf/L ul/Psf] 5 .
;+zf]wg
#=! sf7df8f}+ pkTosfl:yt k|tLtkq sf/f]jf/ ug]{ j}Ísf zfvf sfof{nox?n] klg o;
j}Ísf] j}lsÍ sfof{nodf vf]lnPsf] cf–cfˆgf k|wfg÷skf]]{/]6 sfof{nosf] d'Vo
vftfjf6} k|tLtkq w/f}6Lsf] sf/f]jf/ ;d]t ug'{kg]{5 .
#=@ sf7df8f}+ pkTosf jflx/sf j}Í zfvf sfof{nox?n] cf–cfˆgf] If]ql:yt o;
-212_
j}Íssf sfof{nox?df vf]n]sf d'Vo vftfjf6} k|tLtkq w/f}6Lsf] sf/f]jf/ ;d]t
ug'{ kg]{5 .
#=# k|tLtkq sf/f]jf/ ug]{ j}Ísf sfof{nox?nfO{ 5'§f5'§} r]sj's cflwsfl/s dfusf
cfwf/df o; j}Ísf] ;DalGwt sfof{nox?jf6 pknJw u/fOg]5 .
#=( ;DalGwt eG;f/ sfof{nodfk{mt To:tf] r]sx? o; j}Ísf] j}lsË sfof{no nufot
pkTosf jflx/sf sfof{nox?df k|fKt ePkl5 tL r]sx? -pkbkmf #=!! cg'?k
l/t gk'u]sf ;d]t_ cfˆg} sfof{nodf /x]sf] vftfsf] eP ;f]xL vftf vr{ u/L /
cGo sfof{nosf eP ljn vl/bsf dfWodjf6 eG;f/ sfof{nonfO{ tTsfn e'Qmfg
u/L k|rlnt Joj:lyf jdf]lhd lx;fj ldnfg ug'{kg]{5 .
#=!) eG;f/ sfof{nosf] gfddf To:tf r]s hf/L ubf{ ;DalGwt cfoftstf{jf6 lnOg]
lgodfg';f/sf] w/f}6L /sd r]s hf/L ug]{ j}Ísf] ;DalGwt sfof{nodf /x]sf d'Vo
vftfdf /sdfGt/0f ug'{kg]{5 . To:tf r]sx? jfkt vftf vr{ n]Vbf sy+sbflrt
vftfdf kof{Kt df}Hbft gePdf gk'u /sddf Go"gtd ?=!))).– jf j}Í b/ ±@
k|ltztsf b/n] nufOg] JofhdWo] h'g a9L x'G5 ;f] /sd xhf{gf nufOg]5 .
#=!! eG;f/ sfof{nosf] gfddf hf/L ul/g] o:tf r]sx?df k|f]6]S6f]u|fkm, ldlt, hf/L ug]{
j}Ísf] gfd, 7]ufgf nufot r]s tof/ ubf{ lgodfg';f/sf ;a} l/t k'¥ofO{ hf/L
ug'{kg]{5 . l/t gk'uL hf/L ePsf r]s h] h:tf] cj:yfsf] ePklg ;DalGwt j}Í
vftf vr{ u/L eG;f/ sfof{nonfO{ e'QmfgL lbOg] x'Fbf o;af6 kg{ ;Sg]
gsf/fTds k|efjsf] lhDd]jf/L r]s hf/L ug]{ ;DalGwt j}Ís] x'g]5 . ;fy}, s'g}
j}Ín] o:tf] r]s hf/L ubf{ plNnlvt l/t gk'¥ofPsf] cj:yfdf l/t gk'u]sf] k|To]s
r]ssf] nflu ?=%)).– sf b/n] xhf{gf nufOg]5 .
o; Joj:yf nfu" x'g'k"j{ k|tLtkq w/f}6L vftf vr{ x'g] u/L eG;f/
sfof{nox?sf] gfddf hf/L eO ;s]sf r]sx? klg ;DalGwt jfl0fHo j}Ísf] d'Vo
vftfjf6} vr{ ug{ ;lsg] Joj:yf ul/Psf]n] jfl0fHo j}Íx?sf] k|tLtkq w/f}6L
vftfsf nflu o; j}Ísf ;DalGwt sfof{nox?af6 hf/L ePsf r]sx? d'Vo
vftfsf] nflu ;d]t Validate ug]{÷u/fpg] Joj:yf cljnDjg ug'{÷u/fpg'
x'g]5 .
;fy} pQm kl/kqsf] bkmf $ sf] kfFrf} / 5}7f} x/kmdf /x]sf] pk/f]Qm w/f}6L
vftfjf6 vr{ x'g] u/L eGg] zJbx? vf/]h ul/Psf] 5 .
16.23 k]6«f]lnod kbfy{sf] sf/f]jf/sf] Ohfht ;DaGwdf
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^$.^% r=g++=$#) ldlt @)^%÷#÷!&_
pk/f]Qm ljifodf g]kfn ;/sf/åf/f @)^% h]i7 @& ut] /fhkqdf k|sflzt pBf]u,
jfl0fHo tyf cfk"lt{ dGqfnosf] ;"rgfsf] 5fofFk|lt o;};fy ;+nUg /fvL cfjZos sfof{y{
k7fOPsf] Joxf]/f cfb]zfg';f/ cg'/f]w 5 .
efu #
g]kfn ;/sf/
pBf]u, jfl0fHo cyt cfk"lt{ dGqfnosf] ;"rgf
g]kfn ;/sf/n] lgsf;L k}7f/L lgoGq0f P]g,@)!# sf] bkmf # n] lbPsf] clwsf/
k|of]u u/L v08 %@, cltl/QmfÍ **-s_ ldlt @)%(.!@.!& ut]sf] g]kfn /fhkq efu #
-213_
df k|sflzt o; dGqfnosf] ;"rgfjf6 csf]{ Joj:yf geP;Ddsf] nflu k]6«f]lnod
kbfyPsf] cfoft, e08f/0f / ljqmL ljt/0fsf] sfo{ ug]{ g]kfn cfon lgud ln= nfO{
tf]sL /fv]sf]df ;f]xL P]gsf] ;f]xL bkmfn] lbPsf] clwsf/ k|of]u u/L g]kfn ;/sf/n] cj
pk|fGt k]6«f]n, l8hn / dl§t]nsf] cfoft, e08f/0f tyf ljqmL ljt/0f ug{ b]xfoadf]lhd
ug]{ u/L lghL If]qnfO{ ;d]t v'Nnf u/]sf] tyf ;f]xL P]gsf] ;f]xL bkmf / k|lt:kwf{ k|j4{g
tyf jhf/ ;+/If0f P]g,@)^# sf] bkmf #) n] lbPsf] clwsf/ k|of]u u/L g]kfn /fHoleq
xjfO{ OGwgsf] cfoft, e08f/0f / ljqmL ljt/0f eg] g]kfn cfofn lgud ln= n] dfq ug]{
u/L of] cfb]z hf/L u/]sf] 5 .
-s_ Ohfhtkq ;DjGwL Joj:yfM
1. k]6«f]n, l8h]n jf dl§t]nsf] cfoft tyf cfk"lt{ ug{ rfxg] k|rlnt sfg"gadf]lhd
btf{ ePsf] kmd{ jf sDkgLn] Ohfhtkqsf] nflu jfl0fHo ljefudf lgj]bg
lbg'kg]{5 .
2. k|s/0f ! adf]lhd k|fKt lgj]bg pk/ cfjZos hfFrj'em ubf{ lgj]bsnfO{
Ohfhtkq lbg pko'Qm b]lvPdf jfl0fHo ljefun] Ohfhtkq jfkt o;
dGqfnoåf/f tf]lsPsf] b:t'/ lnO{ lgj]bsnfO{ k]6«f]n, l8hn jf dl§t]nsf] cfoft
tyf cfk"lt{ ug{ Ohfhtkq lbg]5 .
3. k|s/0f @ adf]lhd k|fKt Ohfhtkq gjLs/0f u/fpg rfxg] Ohfhtkqjfnfn]
o; dGqfnon] tf]]s]sf] gjLs/0f b:t'/ lt/L k|To]s cfly{s jif{df gjLs/0f
u/fpg' kg]{5 .
4. Ohfhtkqjfnfn] k]6«f]n, l8hn jf dl§t]n k|To]ssf] 5'§f5'§} e08f/0f ug{sf
nflu cfˆg} jf ef8fdf lnO e08f/0f ug} cfjZos Joj:yf ldnfpg' kg]{5 .
5. cfofltt k]6«f]n, l8hn jf dl§t]n g]kfn cfon lgud lnld6]8af6 :jLs[t k|fKt
k]6«f]n kDkaf6 ;d]t ljqmL ljt/0f ug{ ;lsg] 5 .
6. ljq]mtfn] Ps kmd{ jf sDkgLjf6 ljqmLsf nflu vl/b u/]sf] k]6«f]n, l8hn jf
dl§t]n csf]{ kmd{ jf sDkgLjf6 vl/b u/]sf] k]6«f]n l8hn jf dl§t]n;+u ld>0f
ug{ kfOg]5}g .
7. cfoftstf{n] lghL :t/jf6 k]6«f]n kDk :yfkgf u/L ljqmL ljt/0f ug{ rfxdf
o;} dGqfnon] :jLs[lt u/]sf] dfkb08nfO{ kfngf ug'{kg][5 .
8. cfofltt k]6«f]n, l8hn jf dl§t]nsf] u'0f:t/ g]kfn u'0f:t/ tyf gfktf}n
ljefuaf6 ;DalGwt eG;f/ gfsfd} k/LIf0f u/fO k/LIf0faf6 :jLs[t ePsf]
k]6«f]lnod kbfy{ dfq e08f/0f tyf ljqmL ljt/0f ug'{kg]{5 .
9. Ohfht k|fKt kmd{ jf sDkgLn] o; dGqfnon] tf]s]adf]lhd ;'/Iff pkfo /
cfunfuL lgoGq0fsf nflu ckgfpg' kg]{ cfjZos Joj:yf cfk}mn] ldnfpg'
kg]{5 .
10. k]6«f]n, l8hn jf dl§t]nsf] cfoft tyf cfk"lt{ ;DaGwL cGo sfo{ljlw o;
dGqfnon] tf]s]adf]lhd x'g]5 .
-214_
-v_ cg'udg tyf u'0f:t/ ;DaGwL Joj:yf

1. Ohfhtkq k|fKt kmd{ jf sDkgLn] pko'{Qm zt{ kfngf u/] gu/]sf] tyf lgwf{l/t
dfkb08 cg';f/ cfoft tyf ljqmL ljt/0f u/] gu/]sf] ljifodf jfl0fNo
ljefun] cg'udg tyf lg/LIf0f ug]{5 .
2. g]kfn u'0f:t/ tyf gfktf}n ljefun] g]kfn ;/sf/jf6 lgwf{l/t ;'/Iff pkfo /
cfunfuL lgoGq0fsf nflu ckgfpg' kg]{ ;'/Iff Joj:yf, u'0f:t/Lotf, gfktf}n
cflb ;d]tsf] cg'udg ug]{5 .
-u_ g]kfn cfon lgud lnld6]8 cfk}mn] k]6«f]lnod kbfy{sf] cfoft, e08f/0f ljqmL
ljt/0f ug{ ;Sg] ;fljssf] Joj:yf sfod} /xg]5 .
v08 %@, cltl/QmfÍ **-s_, ldlt @)%(.!@.!& ut]sf] g]kfn /fhkq efu # df
k|sflzt o; dGqfnosf] ;"rgf vf/]h ul/Psf] 5 .
16.24 rLgdf pTkflbt w'nf] b"w cfoft ubf{ :jLs[lt lng] af/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=%$( ldlt @)^%÷&÷*_
ærLgdf pTkflbt w"nf] b"w / ;f]sf] ;ld>0faf6 jg]sf vfB kbfy{x? -h:t}M jRrfn]
vfg] b"w, ldNs 6kmL / cGo ldNs rsn]6 h:tf vfB kbfy{x?_ cfoft tyf ljqmL
ljt/0fdf vfB k|ljlw tyf u'0f lgoGq0f ljefun] /f]s nufPsf] x'+bf csf]{ ;"rgf hf/L
geP;Dd o:tf vfB kbfy{x? cfoft ug'{k"j{ g]kfn ;/sf/, s[lif tyf ;xsf/L dGqfno,
vfB k|ljlw tyf u'0f lgoGq0f ljefu, aa/dxn sf7df8f}+sf] :jLs[lt lnP/ dfq -
k|tLtkq÷8«fkm\6÷l6=l6 cflbsf] dfWodaf6_ cfoft ug'{ u/fpg' x'g of] lgb]{zg hf/L
ul/Psf] 5Æ egL g]kfn /fi6« j}+s ljb]zL ljlgdo Joj:yfkg ljefusf] k=;+= lj=
cf=k|÷!@ -ljljw_ % )^%.^^ r=g+= @%& ldlt @)^%.^.@^ sf] kqjf6 n]vL cfPsf] x'+bf
hfgsf/L Pj+ sfof{y{ cg'/f]w ul/G5 .
16.25 k|tLtkq ljgf 8«fˆ6÷l6=l6= af6 ul/g] cfoftsf] e'QmfgL jf/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=&)$ ldlt @)^%÷*÷%_
ef/t jfx]s t];|f] d'n'sx?af6 kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ;fdfg
cfoft ubf{ ;f]sf] e'QmfgL 8«fˆ6÷l6=l6 af6 ug]{ ;DaGwdf O=k|f= kl/kq ;+VofM #*% ldlt
@)^#.!@.!! sf] kl/kqaf6 eO/x]sf] Joj:yfsf] bkmf % nfO{ vf/]h u/L ;f]sf] ;§f
lgDgfg';f/sf] bkmf % sf] Joj:yf ul/Psf]n] ;f]xL adf]lhd ug'{÷u/fpg' x'g ljb]zL
ljlgdo -lgoldt ug]{_ P]g, @)!( -;+zf]wg ;lxt_ sf] bkmf !@ n] lbPsf] clwsf/ k|of]u
u/L of] kl/kq hf/L ul/Psf] 5 .
%= o:tf] ;'ljwf a9Ldf Psk6sdf cd]l/sL 8n/ %),))) -krf; xhf/_ ;Ddsf]
nflu dfq k|bfg ug{ ;lsg] .
pQm kl/kqsf] cGo Joj:yfx? oyfjt /flvPsf] 5 egL g]kfn /fi6« j}Í s]Gb|Lo
sfof{no, ljb]zL ljlgdo, Joj:yfkg ljefusf] O=k|f= kl/kq ;+Vof $*) ldlt
@)^%.%.!! af6 n]vL cfPsf]n] cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w 5 .
gf]6M k|tLtkq, 8«fˆ6, 6L=6L=
CAD, DAP, sf] dfWodjf6 Jofkf/df x'g] e'QmfgL Pj+ ljb]zL ljlgdosf] ljifodf
g]kfn /fi6« j}Íjf6 ePsf kl/kqx?sf] ;+u|x 5'§} k'l:tsfdf k|sflzt ePsf] / g]kfn /fi6« j}Ísf] j]e
;fO6df ;d]t tL kl/kqx? /flvPsf]n] ;f] ;d]t cWoog u/L cBfjlws hfgsf/L /fVg' x'g ;Dj4
;a}nfO{ cg'/f]w 5 .
-215_
!&= cf}ifwL
17.01 cf}ifwL k}7f/L l;kmfl/z ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+=^#@( d=cf}+ @)÷@)$^.$& r=g+=#!(^ ldlt
@)$&.!.!(_
o; ljefunfO{ hfgsf/L x'g cfP cg';f/ w]/}h;f] k}7f/Lstf{n] eG;f/df o;
ljefuaf6 lbOPsf] k}7f/L l;kmfl/zsf] kmf]6f]slk k]z u/L cf}ifwL 5'6fpg] u/]sf] a'lemPsf]
5 . t/ o;/L kmf]6f]slksf] e/df dfq cf}ifwL 5f]l8+bf gjLs/0f gePsf cf}ifwLx? klg
5'6\g hfg] ;Defjgf x'G5 . t;y{ of] ;Defljt clgoldttfnfO{ x'g glbg jf /f]Sg
;DalGwt eG;f/ sfof{nox?nfO{ ;Ssn l;kmfl/z kq x]/]/ dfq jf Pp6} kfgfdf
l;kmfl/z kqsf] b'j} k[i7sf] kmf]6f]slk ul/Psf] k|dfl0ft k|ltlnlk /fv]/ dfq cf}ifwL 5f8\g
kl/kq ul/lbg' x'g lgb]{zfg';f/ cg'/f]w ul/G5 egL cf}ifwL Joj:yf ljefuaf6 k=;+= cf}=lg
=k]=h]= $.*÷ @)$^.$& lj=! g+=^*^ r=g+=#!$$ ldlt @)$&.!.^ df n]lvcfPsf]n] ;f]xL
cg';f/ ug{x'g ldlt @)$&.!.!* sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
17.02 cf}ifwL lgoGq0f af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=&!(# d=cf}+@)÷@)$^.$& r=g+=#^*% ldlt
@)$&.@.#!_
/]K6fsf]v j|]6 P08 sDkgL ln=ef/taf6 pTkflbg Neogadine Elixir Neogadine
Sulfoguaiacolted lgDg sDkf]lh;g ePsf cf}ifwL lgoGq0f ;"rLdf k/]sf] x'Fbf ;f] cf}ifwL
k}7f/L gug{ x'g lgb]{zfg';f/ hfgsf/L u/fOG5 egL cf]iflw Joj:yf ljefuaf6 r=g+=#%^#
ldlt @)$&.@.@@ df n]lvcfPsf]n] ;f]xL cg';f/ ug{x'g cfb]zfg';f/ cg'/f]w ul/G5 .
Neogadine Elixir Neogadine Sulfoguaiacolted
Todised peptione Iodjsed Peptone
(Representing 3mg 1odine) 2.00mg (Representing 3mg 10 dine)
Calcium Phosphate 11.32.00mg Calcium phosphate 1.p.32.00,mg.
Phosphoric Acid 1.p.o.12g. Phosphoric Acid 1.p.o.12g.
Magnesium chloride B.P Magnesium Chloride B.P.
(2.4mg)-------------------------20.00mg. (2.4mg)------------20.00mg.
Sodium Matavanadate 0.66mg. Potassium Guaiacolsul Phonate
Vitamin A I.P 1250 iu USP-----------------------------0.25g.
Vitamin D3 Usp 100 iu Vitamin A I.P. 1250 iu
Ascorb Ic Acid I.P.15100 iuVitamin D3 USP 100 iu
Aichohoii D 0.95 ml. Ascordic Acid I.P. 15.00 mg
Total: Alcowol 0% v/v Alcohol I.P. 0.96ml.Total Alcohol 6% v/v
17.03 lgolGqt cf}ifwL k}7f/L jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=#( d=cf}=@)÷@)$&.$* ldlt @)$&.$.$_
Pl/i6f] Nofjf]/]6f]/L k|f=ln=aDjO{ ef/taf6 pTkflbt lgDg sDkf]lh;g ePsf] cf}ifwLx?

ts{;+ut ;ld>0f gePsf] sf/0faf6 lgolGqt ;"rLdf k/]sf] x'Fbf pQm cf}ifwL k}7f/L /f]s
nufpg' x'g egL cf}ifwL Joj:yf ljefuaf6 k=;+=cf}=lg=k]=h]=$÷*.^%. @)$^.$& g+=!)%#
ldlt @)$&.#.#! df n]lvcfPsf]n] ;f]xL cg';f/ ug{x'g lgb]{zfg';f/ cg'/f]w ul/G5 .
-216_
tkl;n
S.NO Trade Name Composition
1. Megapen Capsule Each Capsule Contains :
Amplicillin Trihydrate L.P.
Equivalent to Ampicillin L.P250 mg.
Cloxacillin Sodium L.P.
Equivalent to Cloxacillin 250 mg.
2. Megapen Kid Tablet Dach Tablet Contains :
Ampicillin Triphydrate L.P.
Cloxacillin Sodium L.P.
3. Megapen Injection Each 500mg vial contains :
Ampicillin Sodium L.P.
Equivalent ampicillin L.P.
Ampicllin L.P. 250 gm.
Cloxacillin Sodium L.P.250 gm.
Equivalent to Cloxacillin250 gm
4. Megapen Injection Each 250gm. vial
contains :
Ampicillin L.P.equivalentTo Annydrous Ampicillin L.P.125 gm.
Cloxacillin Soduim L.P.
Equivalent to Cloxacillin125 gm
17.04 cf}ifwLsf] sRrfkbfy{sf] nut /fVg] jf/]
-)%).%! sf] kl/kq ;+u|x M !% ldlt @)%).!).@*_
pk/f]Qm ljifodf ljleGg d'n'sx?af6 cf}ifwL pBf]usf] nflu cfjZos kg]{ sRrf
kbfy{ tyf ;xfos sRrf kbfy{x? cf}ifwL Joj:yf laefusf] l;kmfl/zsf] cfwf/df k}7f/L
x'g] u/]sf] / o;/L l;kmfl/z ul/Psf] kl/df0fsf] ;fdfgx? ljleGg eG;f/ sfof{nox?af6
k6s k6s k}7f/L x'g ;Sg] x'Fbf sRrf kbfy{x?sf] k}7f/Lsf] cj:yfdf lgDgfg';f/sf]
ljj/0f cWofjlws agfO{ ;fdfg lgodfg';f/ hfFrkf; ug]{ Joj:yf ldnfpg' x'g
tkl;n
!= s] s'g l;kmfl/zaf6 slt kl/df0f dWo] slt kl/df0fsf] k}7f/L e} slt afFsL 5 cflb
k"/f /]s8{ 5'§} /lhi6/ v8f u/L /fVg' x'g .
@= cf}ifwL Joj:yf laefusf] ;Ssn l;kmfl/zkqdf g} s] slt kl/df0fsf] k}7f/L ePsf]
xf] ;f] clgjfo{ ?kdf hgfpg x'g .
17.05 lgolGqt ul/Psf ;xfos /;fog cfoft ug]{ ;+:yf jf JolQmsf] gfd hfgsf/L
u/fpg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%%.%^ d=cf}=kmf ! k=k= ;+Vof ^ r=g+= !(#
ldlt @)%%.$.@%_
nfu" cf}ifw lgoGq0f ug]{ ;DaGwdf ;xfos /;fogx?sf] k|of]u ;d]t lgoldt ?kdf
x'g'kg]{ x'Fbf eG;f/ laefu cGtu{tsf sfof{nox?af6 ;+=/f=;+= sf] ;g\ !(** sf] dxf;lGw
(Convention on Control of Illicit Trafficking of Narcotic Drug and Psychotropic
-217_
Substances, 1988) åf/f k|of]u lgolGqt ul/Psf ;+nUg ;"rL -kl/lzi6 ^ x]g'{xf]nf_
cg';f/sf ;xfos /;fogx? cfoft ug]{ ;+:yf jf JolQmsf] gfd / /;fogx?sf] gfd g}
k|1fkgkqdf clgjfo{ ?kdf n]Vg nufpg / ;f]sf] hfgsf/L o; zfvfdf lbg ;d]t
lg0f{ofg';f/ cg'/f]w u/]sf] 5' egL u[x dGqfno nf=cf}=lg= zfvfsf] r=g+= !$ ldlt
@)%%.$.!$ sf] kqaf6 n]lvcfPsf]n] ;f]xL cg';f/ ug{ x'g lg0f{ofg';f/ cg'/f]w ul/G5 .
17.06 cf}ifwL k}7f/L ;DaGwdf kl/kq ul/lbg]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=@)%%.%^ d=cf}=kmf= r=g+=#)@& ldlt @)%%.!@.!^_
pk/f]Qm ;DaGwdf cf}ifwL P]g, @)#% sf] bkmf ( / ;f] cGQu{t ag]sf cf}ifwL btf{
lgodfjnL @)#* sf] lgod % adf]lhd s'g} klg JolQm jf kmd{n] s'g} klg cf}ifwL k}7f/L
ubf{ k}7f/L l;kmfl/z kq cfjZos kg]{ oxfF ljlbt} xf]nf . ctM o; ljefusf] k}7f/L
l;kmfl/z kq ljgf s'g} klg cf}ifwL k}7f/L ug{ glbg' egL ;DalGwt ;a} eG;f/
sfof{nox?df hfgsf/L lbO{ o; ljefunfO{ ;xof]u ul/lbg x'g lgb]{zfg';f/ cg'/f]w
ul/G5, egL cf}ifwL Joj:yf ljefusf] r=g+= #^)( ldlt @)%%.!).@% sf] kqaf6
n]lvcfPsf] Joxf]/f k]z x'Fbf pk/f]Qm Joxf]/f eG;f/ sfof{nox?df n]vL k7fpg] egL
ldlt @)%%.!@.!% df lg0f{o ePsf] x'Fbf lg0f{ofg';f/ cg'/f]w ul/G5 .
-218_
!*= gd"gf k/LIf0f

18.01 k/LIf0f u/]/ dfq b"w tyf b'Uwkbfy{ cfoft ug]{ af/]
-kl/kq ;+u|x @)%# :#@ ldlt @)%#.!).!#_
ef/taf6 l;Gy]l6s b"w / b'Uw kbfy{x? cfoft ePsf] / pQm kbfy{x?

hg:jf:Yosf] nflu xflgsf/s x'g] eGg] vj/x? ef/tLo tyf g]kfnL cvjf/x?df klg
lgl:s/x]sf] kl/k|]Ifdf aLrf/ ubf{ hgtfsf] :jf:Yo /Iffsf nflu cfoftLt x'g] b"w tyf
b'Uwkbfy{x?sf] k/LIf0f u/L 7Ls u'0f:t/sf] 7xl/Pdf dfq eG;f/ gfsfaf6 cfoft
ug'{kg]{ x'Fbf b"w tyf b'Uw kbfy{x?sf] k/LIf0f lagf k|j]z /f]Sg] Joj:yfsf] nflu ;Ldf
k|j]z If]qsf] gfsfx?df cfjZos lgb]{zg x'g cg'/f]w u/]sf]5' egL s[lif dGqfnon] cy{
dGqfnonfO{{ n]v]sf] kqsf] kmf]6f]slk cfjZos sfof{y{ k7fOPsf]5 egL cy{ dGqfno
-/fh:j dxfzfvf_ sf] k=;+= ^ ljljw )%@.%# r=g+ !)@) ldlt @)%#.!.# sf] kqaf6
n]lvcfPsf] Joxf]/f k]z x'Fbf dfly pNn]v eP cg';f/ ug{x'g hfgsf/Lsf] nflu ldlt
@)%#.!.& sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
18.02 tf]/Lsf] u]8f / t]n k/LIf0f u/fP/ dfq eG;f/ hfFrkf; ug]{ af/]
-eG;f/ ljefulg/LIf0f tyf cg'udg zfvfsf] k=;+=@)%%.%^ r=g+=& ldlt @)%%.%.!%_
g]kfn ef/t ;LdfjtL{ If]qx?af6 hg:jf:Yodf gsf/fTds c;/ kfg]{vfnsf b"lift
kbfy{ ld;fj6 ePsf] vfg] t]n g]kfn ;/xbleq Nofpg] qmdnfO{ xtf]T;flxt kfg{ :yfgLo
k|zf;g, eG;f/ / k|x/Lsf] u:tL k|lqmofnfO{ ;s[o /fVg / o:tf] kfOPdf s8fO{sf;fy
sf/jfxL ug]{ u/fpg] af/]sf] k=;+=@)%%.%^ r=g+=@) ldlt @)%%.$.!! df ePsf] o;
ljefusf] kl/kq k|fKt eO{ ;f] jdf]lhd cfjZos sfd sf/jfxL eO/x]s} x'g'kb{5 .
xfn ef/tdf ljiffQm tf]/Lsf] t]n ;]jgaf6 ;j{;fwf/0f hgtfx?sf] d[To' ePsf]
Joxf]/fsf] ;dfrf/ k|sflzt eO/x]sf] x'Fbf pQm ljiffQm t]n g]kfndf cfoft e} cfpg
;Sg] ;+efjgf ePsf]n] ef/taf6 k}7f/L x'g] tf]/Lsf] u]8f / tf]/Lsf] t]n clgjfo{ k/LIf0f
kZrft dfq 5f8\g] Joj:yf x'g eG;f/ gfsfx?nfO{ hfgsf/L u/fO{ lbg >L s]Gb|Lo vfB
cg';GWfg zfnfsf] k=;+=% vf=lj=@)%%.%^ r=g+=@$% ldlt @)%%.%.!$ sf] kqaf6
cg'/f]w ePsf] x'Fbf ;f] cg';f/sf] Joj:yf ug{x'g cfb]zfg';f/ cg'/f]w ub{5' .
18.03 kZdLgfsf] sRrf kbfy{ cfoft jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}=kmf=g+= #.)%&.%* r=g+= !!%# ldlt
@)%&.*.@)_
pk/f]Qm ljifodf ldlt @)%&.&.!$ sf] g]kfn /fhkq efu # v08 %) ;+Vof #* df
kZdLgf j:t'df k|of]u x'g] sRrf kZdLgfsf] u'0f:t/ tf]ls;s]sf] x'Fbf x/]s eG;f/
gfsfaf6 lelqg] sRrf kZdLgfsf] u'0f:t/ lgwf{l/t u'0f:t/ cg'?k ePsf] egL o;
laefuaf6 lgSof}{n eO;s]kl5 dfq b]zleq cfoft x'g lbg'kg]{ cfjZos b]lvPsf]n] ;f]
cg';f/sf] Joj:yf x'g ;a} eG;f/ sfof{nox?df ;"rgf ul/lbgx'g cg'/f]w 5 egL
g]kfn u'0f:t/ tyf gfktf}n ljefuaf6 k=;+= @)%&.%* r=g+= ^@@ ldlt @)%&.*.!$
sf] kqaf6 n]lvcfPsf] Joxf]/f k]z x'Fbf pk/f]Qm Joxf]/f ;a} eG;f/ sfof{nox?nfo{
kl/kq ul/lbg] ldlt @)%&.*.!^ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
-219_
18.04 cfofltt tf]/L k/LIf0f ;DaGwdf

-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}= )%*.%( r=g+= ((& ldlt @)%*.&.@*_
pk/f]Qm ljifo cfoftLt tf]/L k/LIf0f ;DaGwdf Pp6} OGEjfO{; cGtu{t cfPsf]
tf]/L clxn] sG6]g/df dfn gcfO{ /]Nj]af6 cfpg] ePsf] x'Fbf /]Nj]af6 cgnf]8 eO{ 6«sdf
nf]8 eO{ cfPsf] cfofftLt tf]/LnfO{ Ps} OGEjfO; cGtu{t k|i6?kdf cfPsf] 5 eg] Ps}
rf]6Lsf] gd"gf ljZn]if0f k|ltj]bgsf] cfwf/df cfjZos sf/jfxL x'g cg'/f]w 5 egL
vfB k|ljlw tyf u'0f lgoGq0f laefun] >L eG;f/ ;]jf dxf;+3, s]Gb|Lo sfof{no,
jL/uGhnfO{ n]vL o; laefunfO{ af]wfy{ u/L n]v]sf] ldlt @)%*.&.@* sf] kq k]z x'Fbf
pk/f]Qm cg';f/ kl/kq ug]{ ldlt @)%*.&.@* sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
18.05 clgjfo{ ?kdf k|of]uzfnf hfFr ug]{ ;DjGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++=!))% ldlt
@)^$÷*÷!(_
pk/f]Qm ljifodf ljleGg eG;f/ gfsfx?af6 /+u /f]ug pBf]ux?df k|of]u x'g]
;f]Ne]G6 gfd u/]sf] sRrf kbfy{sf] gfdaf6 :k|L6 cfoft eO{ To;af6 cj}w dlb/f agfO{
laqmL ljt/0f ePsf] eGg] dlb/f Aoj;foLx?sf] u'gf;f] o; ljefudf k|fKt x'g cfPsf]n]
o; ;DaGwdf eG;f/ sfof{nox?nfO{ ;hu u/fO{ lbg' x'g cfb]zfg';f/ cg'/f]w ub{5'
egL cfGtl/s /fh:j ljefusf] r=g=+ @(@ ldlt @)^$.*.# sf] kqaf6 n]vLcfPsf]n]
clgjfo{ ?kdf k|of]uzfnf hfFr u/L dfq hfFrkf; ug{ x'g ldlt @)^$.*.!^ sf]
18.06 k/LIf0f tyf juL{s/0f af/]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= d=j=l6=kmf @) .)^$.^% r=g++=@!@! ldlt
@)^$÷(÷@%_
pk/f]Qm ljifodf txfF e}/xjf eG;f/ sfof{nosf] r=g+= !**! ldlt @)^$.(.!) sf]
kq;fy gd"gf k|fKt eO Joxf]/f cjut eof] . ;f] ;DaGwdf cfoftstf{n] cfoft u/]sf]
j:t'nfO{ æJof08]hÆ egL d"=c= s/ gnfUg] bfjL u/]sf] x'Fbf pQm Absorbent cotton wool
nfO{ Jof08]h egL JofVof ug{ g;lsg] Joxf]/f hfgsf/L u/fpg] ldlt @)^$.(.@% sf]
lg0f{ofg';f/cg'/f]w 5 .
-220_
!(= eG;f/ d"NofÍg

19.01 sf/f]jf/ d"NonfO{ oyfy{k/s u/fpg]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%(.^) r=g+= !##&_
pk/f]Qm ljifodf eG;f/ k|zf;gaf6 l56f]5l/tf] ?kdf ;DalGwtx?nfO{ ;]jf k|bfg

ug{ / eG;f/df cfoft lgof{t x'g] dfnj:t'df x'g ;Sg] Go"g ljhsLs/0fnfO{ lgoGq0f u/L
sf/f]jf/ d"NonfO{ oyfy{k/s agfpg lgDg lnlvt Joj:yf tyf k|lqmofx? s8fOsf;fy
cjnDag ug{x'g lg0f{ofg';f/ cg'/f]w ul/G5 .
!= lgsf;L k}7f/L x'g] dfnj:t'x? lglZrt ;doleq eG;f/ k|zf;gn] hfFrkf; ul/;Sg'
kg]{u/L Joj:yf ldNffpgx'g tyf cfd hgtf;+u ;/f]sf/ ePsf ;j} sfo{x? tf]lsPsf]
;doleq ;Dkfbg ug{x'g / ;DkGg x'g g;s]sf]df ;f]sf] lhDd]jf/L sfof{no k|d'vn]
jxg ug'{kg]{ .
@= k|tLtkq vf]Nbfsf] cj:yf b]lvg} dfnj:t'sf] jf:tljs klxrfg (Specific
DecaLration) x'g] u/L k|tLtkq vf]Ng] sfo{nfO{ b[9tfsf;fy kfng u/fpg k|tLtkq
vf]ln;s]kl5 ;DalGwt a}+saf6 sfof{nodf lj=lj=lg=kmf=g+= # k|fKt x'gf;fy Specific
DecaLration eP gePsf] x]/L Go"g ljhsLs/0f x'g;Sg] ;Defjgf ;d]tnfO{ b[li6ut
u/L clu|d ;hutf ckgfpg] .
#= Go"g ljhsLs/0f e} k}7f/L x'g cfPsf dfnj:t'nfO{ cfly{s cWofb]zsf] k|fjwfg
jdf]lhd v/Lb ug]{ u/fpg] Joj:yfnfO{ nfu" ug]{tkm{ ljz]if cu|;/tf (Initiation) lnO{
sfo{jfxL ug]{ .
19.02 d"NofÍg tyf k'g/fjnf]sg ;DjGwdf
-eG;f/ ljefu, d"NofÍg tyf k'g/fjnf]sg zfvfsf] k=;+= d"= @.)^#.^$ r=g++=%$# ldlt
@)^#÷!!÷*_
cy{ dGqfno, /fh:j dxfzfvfsf] k=;+= /f=l6=kmf= *.@)^#.^$ r=g++ **) ldlt
@)^#.!).@@ sf] kqåf/f un}+rfsf] lgsf;Ldf /x]sf] Go"gtd d"Nosf] Joj:yf x6fO{ sf/f]jf/
d"NonfO{ g} cfwf/ dfGg] Joj:yf ldnfOPsf] s'/f cf=j= @)^#.^$ sf] jh]6 jQmJodf
pNn]v ePsf] Joxf]/f txfF ljlbt} 5 . o; ljifodf un}+rf lgof{ts ;+3n] dfggLo pBf]u,
jfl0fHo tyf cfk"lt{ dGqLHo" ;dIf @)^#.&.@$ df k]z u/]sf] lgj]bgdf un}+rfsf] ;txL
d"No #@ o'=P;= 8n/ Go"gtd d"No sfod u/L lgof{t ug]{ sfo{ e}/x]sf] x'Fbf sf/f]jf/
d"NonfO{ dfGotf lbg'kg]{ dfu ul/Psf] ;Gbe{df n]lv+b}5 . o; ljifodf ;Dj4 kIf /fvL
5nkmn klg ePsf] lyof] . k|:t't ljifo jh]6 jQmJodf ;d]t pNn]v eO;s]sf] /
Joj;foLx?n] klg sf/f]jf/ d"NonfO{ g} dfGotf lbg'kg]{ s'/f p7fO /x]sf]n] jh]6 jQmJodf
pNn]v eP cg';f/ g} x'g] Joj:yfsf nflu txfF dGqfnodf c'g/f]w ug]{ lg0f{ofg';f./ -df=
dGqL:t/_ cg'/f]w 5 egL pBf]u, jfl0fHo tyf cfk"lt{ dGqfno, lgof{t k|j4{g tyf
cGt/f{li6«o Jofkf/ zfvfsf] r=g++ ^$ ldlt @)^#.(.^ sf] kqjf6 n]vLcfPsf] Joxf]/f k]z
x'Fbf lgof{t x'g] un}+rfsf] Go"gtd ;tx (Floor) d"No sfod ug]{ k|yf x6fO{ sf/f]jf/
d"NonfO{ dfGotf lbg] g]kfn ;/sf/ -df= dGqL:t/_ sf] ldlt @)^#.!).!( sf] lg0f{ofg';f/
cg'/f]w 5 egL n]vLcfPsf] x'Fbf ;f] cg';f/ ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w 5 .
-221_
19.03 d"NofÍg tyf k'g/fjnf]sg ;DjGwdf
-eG;f/ ljefu, d"NofÍg tyf k'g/fjnf]sg zfvfsf] k=;+= d"= !.)^#.^$ r=g++=^#% ldlt
@)^#÷!@÷!^_
eG;f/ d"NofÍg ;DjGwdf o; k"j{ k]|lift kqx? k|fKt ug'{ ePs} xf]nf . pQm
kqx?df pNn]lvt sltko j'+bfx? sfof{Gjog gul/Psf] / ljefujf6 Wofgfsif{0f u/fOPsf
s'/fx? jf/] hfgsf/L k|fKt x'g g;s]jf6 Jofkf/ ;xhLs/0f, ;/nLs/0f / kf/bzL{tf
xfl;n ug{ jfwf kg{ uPsf] 5 .ctM lgDg j'+bfx?df To; sfof{nosf k|d'v :jo+n] ljz]if
Wofg lbg' x'g hfgsf/L u/fPsf] 5' .
1. sf/f]jf/ d"No sfod u/L lg0f{o ubf{ cfly{s P]g @)^# åf/f lgb]{lzt j'+bfx?nfO{
clgjfo{ ?kdf cjnDjg ug]{,
2. d"No k'g/fjnf]sgsf] nflu btf{ x'g cfPsf lgj]bg ;dod} ;DjlGwt :yfgdf k7fpg],
3. d"No k'g/fjnf]sg ;DjGwdf ljefujf6 To; sfof{nosf] /fo k|ltlqmofsf] nflu

k7fOPsf kq pk/ oyf;dod} /fo k|ltlqmof k7fpg],
4. dfnj:t'sf] sfod ul/Psf] d"No CIF/FOB/C&F sf] xf] k|i6 v'nfpg],
5. j:t'sf] OsfO -uf]6f÷bh{g÷d]=6g÷ld6/÷ln6/ cflb_ :ki6 v'Ng] u/L sfod ul/Psf]

d"No k|i6 x'g'kg]{,
6. sf/f]jf/ d"No sfod ubf{ ckgfOPsf] cfwf/ s] xf] To;sf] k|i6 ljj/0f v'nfpg],
7. Specification Brand h:tf dfnsf] k"0f{ ljj/0f gv'nfO{ vf]lnPsf L/C df cfly{s
@)^# sf] cg';"rL ! sf] bkmf @* ljljw -$_ sf] cg'z/0f ug]{,
L/C,Proforma Invoice, commercial invoice df ePsf ljj/0fx? jLr Ps?ktf
eP÷gePsf]df ;d]t Wofg k'¥ofpg] .
19.04 d"NofÍg ug]{ k|lqmofsf] ;DjGwdf
-eG;f/ ljefu, d"NofÍg tyf k'g/fjnf]sg zfvfsf] k=;+= d"=)^%.^^ r=g++=!#) ldlt
@)^%÷&÷@^_
pk/f]Qm ljifodf eG;f/ P]g @)^$ sf] bkmf !# sf] pkbkmf ! df k}7f/L x'g]
dfnj:t'sf] eG;f/ d"No lgwf{/0f ubf{ ljZj Aofkf/ ;+u7gsf] eG;f/ dxz'n tyf Aofkf/
;DalGw ;fdfGo ;Demf}tf !(($ sf] wf/f & sf] sfof{Gjog ug{sf] nflu ;DkGg ePsf]
;Demf}tfdf pNn]lvt eG;f/ d"Nof+sg ;DaGwL lgodx? cg';'lr / AofVof canDag ul/g]
5 eGg] Aoj:yf 5 . ;f]xL pkwf/fsf] cfwf/df pQm bkmfsf cGo pkbkmfx?df dfnj:t'sf]
d"No sfod ug]{ tl/sfx? :ki6?kdf pNn]v ePsf] 5 . t/ sfof{nox?n] sf/f]af/ d"No
sfod ubf{ pQm bkmfdf pNn]lvt k|s[ofx? k'¥ofP/ d"No sfod ug]{ u/]sf] kfOPg . o;/L
P]gdf g} :ki6 ePsf] Aoj:yf kl/kfng geO{ d"No sfod x'+bf To:tf] d"Nosf] sfg"gL
a}wtf sfod x'g g;Sg] ePsf]n] k}7f/Lstf{ d"No k'g/fjnf]sgdf uPsf] cj:yfdf
sfof{non] sfod u/]sf] d"No :jt ab/ x'g] b]lvG5 . ctM k}7f/L x'g] dfnj:t'sf] d"No
sfod ubf{ clgjfo{ ?kdf pQm P]gsf] bkmf !# sf] pkbkmfx?df pNn]lvt k|s[ofx?
k'¥ofP/ dfq d"No sfod ug'{x'g cg'/f]w 5 . ;fy} pQm bkmfsf k|fjwfgx? sfof{Gjogsf
nflu cfjZos lgDg cg';f/sf sfuhftsf gd"gfx? o;};fy ;+nUg u/L k7fPsf] Aoxf]/f
-222_
;d]t cfb]zfg';f/ cg'/f]w 5 .
;+nUg gd"gfx? M
1. k}7f/Lstf{n] d"No lgwf{/0fsf] nflu eG;f/ sfof{nodf k]z ug]{ lgj]bgsf] gd"gf
2. eG;f/ d"No lgwf{/0f cfb]zsf l6Kk0fLx?
3. d"Nof+sg ;DaGwdf k}7f/Lstf{nfO{ hfgsf/L lbg] kqx?
d"No lgwf{/0fsf] nflu eG;f/ sfof{nodf k]z

ug]{ lgj]bg kmf/dsf] gd"gf
pk/f]Qm ljifodf tkl;ndf pNn]lvt ljj/0f cg';f/sf] dfnj:t' k}7f/L u/L o;
e+;f/ sfof{noaf6 NofPsf]df pQm ;fdfgx?sf] sf/f]af/ d"No sfod ug{sf nflu eG;f/
P]g @)^$ sf] kl/R5]b % sf] bkmf !# sf] -#_ adf]lhd k}7f/L ePsf dfnj:t'x?sf] d"No
;DaGwL ljj/0f Pj+ sfuhftx? ;lxt sf/f]af/ d"No 3f]if0ff u/]sf] 5' . d}n] 3f]if0ff u/]sf]
d"No jf:tljs sf/f]af/ d"No x'g'sf ;fy} 3f]lift d"NonfO{ k|dfl0ft ug]{ yk sfuhft dfu
ePdf To:tf sfuhft pknAw u/fpg tof/ 5' . d}n] 3f]if0ff u/]sf] d"Nosf] ;Gbe{df
eG;f/ P]g @)^$ sf] kl/R5b * sf] bkmf #$ adf]lhd hfFrkf; kl5sf] k/LIf0f ubf{ jf
cGo s'g} sl;dn] kl/If0f ubf{ cGoyf k|dfl0ft ePdf sfg"g adf]lhd a]xf]g]{ ;d]t dGh'/
5' . ctM d}n] d"No 3f]if0ff u/]sf] cfwf/df k|:t't dfnj:t'sf] sf/f]af/ d"No lgwf{/0f
u/Llbg' x'g cg'/f]w ub{5' .
tkl;n
!= k}7f/Lstf{sf] gfd / 7]ufgf
@= k}7f/Lstf{sf] :yflo n]vf gDa/ / kmf]g g+=
#= cfk"tL{stf{sf] gfd / 7]ufgf
$= Ph]G6sf] gfd, 7]ufgf, Ph]G6 g+ / kmf]g g+
%= rnfg ePsf] kf]6{ / ldlt
^= AWB/BL gDj/ / ldlt
&= IGM gDj/ / ldlt
*= l;=l6=l8=/p8fg g+ / ldlt
(= s/f/ gDj/ / ldlt
!)=Pn=;L=÷l6=l6=g+ / ldlt
!!= Pn=;L=÷l6=l6=/sd / d'b|f
!@= a}+ssf] gfd
!#= sf/f]jf/sf] k|s[lt -ljqmL, rnfg kq, pkxf/ / cflb_
!$= ljn ljhs gDj/ / ldlt
!%= ljn ljhs d"No
!^= e'QmfgL ug]{ d'b|f
!&= ljlgdo b/
-223_
!*= ;fdfg j'emfpg] zt{x?
!(= v/Lbstf{ / ljqm]tf jLrsf] ;DjGw
@)= obL ;DjlGwt eP, d"No 3f]if0ffsf] cfwf/ s] xf]
@!= ljqmL;+u ;DjlGwt jGb]hx?sf] cj:yf
@@= nfu' x'g] d"NofÍg tl/sf
@#= ljn ljhsdf gk/]sf vr{ / ;]jfx?M
-s_ bnfnL tyf sld;g
-v_ sG6]g/sf] vr{
-u_ KoflsË vr{
-3_ v/Lbstf{n] pknJw u/fPsf] dfn;fdfg / ;]jfsf] df]n
-ª_ ;nfdL / O{hfht b:t'/
-r_ ljqm]tfnfO{ k|fKt x'g] ljqmLsf] d"No
-5_ ef8f
-h_ ljdf
-em_ nf]l8Ë, cgnf]l8Ë, ÅofG8lnË vr{
-`_ NoflG8Ë vr{
@$= ePsf cGo e'QmfgL
@%= g]kfnL d'b|fdf lgwf{/0f x'g] d"No
@^= kfOPdf, ;d?k jf p:t} ;fdfgsf] klxnf ul/Psf] cfoft
-s_ Bill of Entry sf] gDj/ / ldlt
-v_ IGM gDj/ / ldlt
-u_ k|1fkg kq g+= / ldlt
@&= cGo s'g} ;Dj4 hfgsf/L -cfjZos eP j]Un} gYyL ug]{_
@*= ;fdfgsf] laa/0f
OGEjfO; Pj+ ;+nUg sfuhft
;fdfgsf] ;fO{h÷ ;fdfg cg';f/
;fdfgsf] ;fO{h÷ d'b|f sf]
l;=g+= jlu{s/0f a|f08 df]8n Ifdtfsf] ag]sf] kl/df0f OsfO{ hDdf s}lkmot
gfd Ifdtf ;+s]t k|lt OsfO{
g+= OsfO{ b]z CIF
CIF d"No
d"No
-224_
;+nUg sfuhftx? -s] s] k]z ePsf] 5 lrGx nufpg]_ M
!= Invoice/Packing list/Airway Bill/Bill of Lading/Insurance Copy/Certificate of
Origin/Bank Documents/ lalaw vr{sf] sfuhft
@= ef8f, ladf jf cGo vr{sf] sfuhft k]z gePsf]n] cg'dflgt /sd sfodsf] nflu lgj]bg
#= 3f]lift d"NonfO{ k|dfl0ft ug]{ cGo s'g} sfuhft eP
-s_
-v_
$= cGo v'nfpg' kg]{ eP M–
lgj]bs
o;df pNn]lvt Aoxf]/fx? ;a}
l7s ;fFrf] xf], km/s 7x/] sfg"g
adf]lhd ;xg] 5', a'emfpg] 5' .
b:tvt M
gfd, y/ M
7]ufgf M
=========================================================
e+;f/ sfof{nosf] k|of]hgsf] nfluM
!= ljn ckm O{G6«Lsf] gDj/ / ldltM
@= k|of]u ul/Psf] d"NofÍg tl/sf -wf/f ! b]lv & _ M
#= 3f]lift d"No :jLsf/ gu/]df ;f] sf] sf/0f 5f]6s/Ldf M
$= s'g} klxnf] lg0f{o÷cfb]z ePdf ;+s]t gDj/ / ldltM
%= lgwf{/0f ul/Psf] d"No =====================
e+;f/ clws[t
eG;f/ d"No lgwf{/0f cfb]zsf] l6Kk0fL gd"gfx?
!= sf/f]af/ d"Nosf] cfwf/df d"No sfod ubf{
>Ldfg\,
= = = = = = n] = = = = = = = = = af6 = = = = = = OGEjfO; g+=af6 ;fdfg k}7f/L

u/L o; sfof{nodf eG;f/ d"No lgwf{/0fsf nflu ldlt = = = = = = = df eG;f/ P]g @)^$
sf] bkmf !# sf] pkbkmf # adf]lhd sf/f]af/ d"No 3f]if0ff u/]sf] b]lvG5 . lghn] 3f]if0ff
u/]sf] d"No ;f]xL P]gsf] bkmf !# sf] pkbkmf -!_ adf]lhd ePsf] b]lvPsf]n] ;f]xL P]gsf]
bkmf !# -@_ adf]lhd sf/f]af/ d"Nosf] cfwf/df eG;f/ d"No lgwf{/0f ug'{ kg]{ b]lvG5 .
;fy} lghn] 3f]if0ff u/]sf] d"Nodf ef8f tyf cGo vr{ jfkt nfu]sf] ?= = = = = = sf] lan
ekf{O k]z u/]sf]n] jf sfuhft ;dfa]z gul/ To:tf] vr{ afkt cg'dflgt ?= =========hf]l8
d"No sfod ul/ kfp+ elg lga]bg lbPsf] b]lvPsf]n] To:tf] vr{ afkt P]gsf] bkmf !#-$_
adf]lhd ;f]sf nflu nfUg ;Sg] ?= = = = = = cg'dflgt vr{ ;d]t hf]8L sf/f]af/ d"No
lgwf{/0f ug{ dgfl;j b]lv lg0f{ofy{ k]z u/]sf] 5' .
-225_
@= Identical Goods Method sf] cfwf/df d"No sfod ubf{
>Ldfg\
= = = = = == = = = n] = = = = = = = = af6 = = == = = = OGEjfO; g+=af6 ;fdfg

k}7f/L u/L o; sfof{nodf eG;f/ d"No lgwf{/0fsf nflu ldlt = = = = = = df eG;f/ P]g
@)^$ sf] bkmf !# sf] pkbkmf # adf]lhd sf/f]af/ d"No 3f]if0ff u/]sf] b]lvG5 . lghn]
3f]if0ff u/]sf] d"No z+vf:kb b]lvPsf]n] ;f]xL P]gsf] bkmf !#-^_ adf]lhd lghn] 3f]if0ff
u/]sf] d"No jf:tljs sf/f]af/ d"No xf] egL k|dfl0ft ug]{ yk sfuhft tyf k|df0f dfu
ul/Psf]df pQm sfuhftaf6 ;d]t P]gsf] bkmf !#-@_ adf]lhd d"No sfod ug{
g;lsPsf]n] P]gsf] bkmf !#-*_ adf]lhd Identical Goods Method sf] cfwf/df d"No
sfod ug'{kg]{ b]lvG5 . ;f] k|of]hgsf nflu o; sfof{nosf] k|=b=g+= = = = = = ldlt = = = =
= = = = = af6 hfFrkf; ePsf] j:t' / xfn k}7f/L x'g cfPsf] dfnj:t' ;d?ksf] ePsf]
b]lvPsf]n] ;f]xL j:t'sf] sf/f]af/ d"No sfod ePsf] cfwf/df lgDg cg';f/ d"No sfod
x'g dgfl;j b]lv lg0f{ofy{ k]z u/]sf] 5' . ;fy} lghn] 3f]if0ff u/]sf] d"Nodf ef8f tyf
cGo vr{ jfkt nfu]sf] ?= = = = = = sf] lan ekf{O k]z u/]sf]n] jf sfuhft ;dfa]z
gul/ To:tf] vr{ afkt cg'dflgt ?= =========hf]l8 d"No sfod ul/ kfp+ elg lga]bg
lbPsf] b]lvPsf]n] To:tf] vr{ afkt P]gsf] bkmf !#-$_ adf]lhd ;f]sf nflu nfUg ;Sg] ?=
= = = = = cg'dflgt vr{ ;d]t hf]8L sf/f]af/ d"No lgwf{/0f ug{ dgfl;j b]lv lg0f{ofy{
k]z u/]sf] 5' .
k|lt OsfO klxn] k}7f/L ePsf] sfod xfn sfod
l;= ;fdfgsf]
3f]if0ff u/]sf] ;d?ksf] ;fdfgsf] ePsf] ug'{ kg]{ s}lkmot
g+= gfd
d"No k|=k|=b+g+ / ldlt d"No d"No
#= Similar Goods Method sf] cfwf/df d"No sfod ubf{
>Ldfg\
= = = = = = = n] = = = = = = = = = af6 = = = = = = = OGEjfO; g+=af6 ;fdg k}7f/L

u/]sf] d"No z+vf:kb b]lvPsf]n] ;f]xL P]gsf] bkmf !#-^_ adf]lhd lghn] 3f]if0ff u/]sf] d"No
jf:tljs sf/f]af/ d"No xf] egL k|dfl0ft ug]{ yk sfuhft tyf k|df0f dfu ul/Psf]df
pQm sfuhftaf6 ;d]t P]gsf] bkmf !#-@_ adf]lhd tyf P]gsf] bkmf !#-*_ adf]lhd
;d]t d"No sfod ug{ g;lsPsf]n] P]gsf] bkmf !#-(_ adf]lhd Similar Goods Method
sf] cfwf/df d"No sfod ug'{kg]{ b]lvG5 . ;f] k|of]hgsf nflu o; sfof{nosf] k|=b=g+= = =
= = ldlt = = = = = = af6 k}7f/L x'g cfPsf] j:t' / xfn k}7f/L x'g cfPsf] j:t'
ldNbf]h'Nbf] k|s[ltsf] ePsf] kfOPsf]n] ;f]xL cfwf/df ;f] j:t'sf] sfod ePsf] d"No cg';f/
d"No sfod x'g'kg]{ b]lv lg0f{ofy{ k]z u/]sf] 5' . ;fy} lghn] 3f]if0ff u/]sf] d"Nodf ef8f
tyf cGo vr{ jfkt nfu]sf] ?= = = = = = sf] lan ekf{O k]z u/]sf]n] jf sfuhft ;dfa]z
gul/ To:tf] vr{ afkt cg'dflgt ?= =========hf]l8 d"No sfod ul/ kfp+ elg lga]bg
lbPsf] b]lvPsf]n] To:tf] vr{ afkt P]gsf] bkmf !#-$_ adf]lhd ;f]sf nflu nfUg ;Sg] ?=
= = = = = cg'dflgt vr{ ;d]t hf]8L sf/f]af/ d"No lgwf{/0f ug{ dgfl;j b]lv lg0f{ofy{
-226_
k]z u/]sf] 5' .
klxn] k}7f/L ePsf]
k|lt OsfO sfod xfn sfod
;fdfgsf] ldNbf]h'Nbf]
l;=g+= 3f]if0ff u/]sf] ePsf] ug'{ kg]{ s}lkmot
gfd k|s[ltsf] ;fdfgsf]
d"No d"No d"No
k|=k|=b+g+ / ldlt
$= Fallback Method sf] cfwf/df d"No sfod ubf{
>Ldfg\
= = = = = == = n] = = = = = = == = af6 = = = = = = = OGEjfO; g+=af6 ;fdg k}7f/L
u/]sf] d"No z+vf:kb b]lvPsf]n] ;f]xL P]gsf] bkmf !#-^_ adf]lhd lghn] 3f]if0ff u/]sf] d"No
jf:tljs sf/f]af/ d"No xf] egL k|dfl0ft ug]{ yk sfuhft tyf k|df0f dfu ul/Psf]df
pQm sfuhftaf6 ;d]t P]gsf] bkmf !#-@_ adf]lhd tyf P]gsf] bkmf !#-*_ ,!#-(_ !#-
!)_ / !#-!!_ adf]lhd ;d]t d"No sfod ug{ g;lsPsf]n] P]gsf] bkmf !# -!@_ adf]lhd
Fallback Method sf] cfwf/df d"No sfod x'g dgfl;j b]lvG5 . ;f] k|of]hgsf nflu = =
= = = -cg';f/ d"No sfod ubf{ lgDg cfwf/x? lng ;lsG5_
-!_ klxn] k}7f/L ePsf] ;f]xL k|s[ltsf] j:t'sf] d"Nosf] cfwf/ lng] .
-@_ Country of Origin km/s eP klg cfwf/ lng] .
-#_ Measurement km/s ePsf] cfwf/ lng] .
-$_ Valuation Database sf] cfwf/ lng] .
-%_ cGt/ eG;f/ ;"rgfsf] pkof]usf] cfwf/ lng] .

-^_ ljleGg lgsfox?af6 k|fKt ;"rgfsf] cfwf/ lng] .
-&_ hfFrkf; kl5sf] k/LIf0faf6 sfod ePsf] d"Nosf] cfwf/ lng] .
-*_ cGo ;"rgfx?sf] pkof]uaf6 k|fKt ePsf ljifox? pNn]v ug]{ .
;fy} lghn] 3f]if0ff u/]sf] d"Nodf ef8f tyf cGo vr{ jfkt nfu]sf] ?= = = = = = sf] lan
ekf{O k]z u/]sf]n] jf sfuhft ;dfa]z gul/ To:tf] vr{ afkt cg'dflgt ?= =========hf]l8
d"No sfod ul/ kfp+ elg lga]bg lbPsf] b]lvPsf]n] To:tf] vr{ afkt P]gsf] bkmf !#-$_
adf]lhd ;f]sf nflu nfUg ;Sg] ?= = = = = = cg'dflgt vr{ ;d]t hf]8L sf/f]af/ d"No
lgwf{/0f ug{ dgfl;j b]lv lg0f{ofy{ k]z u/]sf] 5' .
Fallback
k|lt OsfO To:tf] xfn sfod
;fdfgsf] Method af6 d"No
l;=g+= 3f]if0ff u/]sf] cfwf/df ug'{ kg]{ s}lkmot
gfd sfod ubf{ lnOPsf]
d"No ePsf] d"No d"No
cfwf/
-227_
%= d"Nof+sg ;DaGwdf k}7f/Lstf{nfO{ hfgsf/L lbg] kqx?
-s_ eG;f/ P]g @)^$ sf] bkmf !# sf] pkbkmf -#_ adf]lhd 3f]if0ff u/]sf] d"No
z+vf:kb b]lv yk k'i6\ofO{sf] nflu yk k|df0f tyf sfuhft dfUg' k/]sf]
cj:yfdf k}7f/Lstf{nfO{ lbg] kq .
ldlt M = = = = = = = = =
>L = = = = = = = = = = = = = =
kfg g+= M = = = = = = = = = =
================.
ljifo M yk sfuhft tyf k|df0f k]z ug]{ .
pko'{Qm ljifodf tkfO{n] = = = af6 OGEjfO; g+= = = af6 ;dfg k}7f/L u/L o;
sfof{nodf eG;f/ P]g @)^$ sf] bkmf !# sf] pkbkmf # adf]lhd sf/f]af/ d"No 3f]if0ff
ug'{ ePsf]df tkfO{n] 3f]if0ff ug'{ePsf] d"No lgDg sf/0fn] z+vf:kb b]lvPsf]n] P]gsf] bkmf
!#-^_ adf]lhd tkfO{n] 3f]if0ff ug'{ ePsf] d"No jf:tljs sf/f]af/ d"No xf] egL k|dfl0ft
ug]{ yk sfuhft jf k|df0f = = == lbg leq k]z ug'{x'g hfgsf/L u/fOPsf] 5 . .
d"No z+vf:kb b]lvPsf sf/0fx? M

!= ===============
@= ===============
#= ===============
eG;f/ clws[t
-v_ k}7f/Lstf{n] eG;f/ P]g @)^$ sf] bkmf !#-#_ adf]lhd 3f]if0ff u/]sf] d"No
cg';f/ d"No sfod ug{ g;lsPsf] cj:yfdf lghnfO{ hfgsf/L lbg] kq .
ldlt M = = = = = = = =
>L = = = = = = = = = = = = = =
kfg g+= M = = = = = = = = = =
================.
ljifo M sf/f]af/ d"No ;DaGwdf .
lgDg sf/0fn] tkfOn] 3f]if0ff u/]sf] cfwf/df d"No sfod ug{ g;lsPsf]n] eG;f/
P]g @)^$ sf] bkmf !# sf] pkbkmf & adf]lhd hfgsf/L u/fOPsf] Aoxf]/f cg'/f]w 5 .
-228_
sf/0fx?
eG;f/ clws[t
-u_ ef8f ljdf jf cGo ;dj4 vr{sf] cg'dfgLt /sdsf nflu k}7f/Lstf{n] lbg]
lgj]bg
ldlt M = = = = = = = = =
>Ldfg\ eG;f/ clws[tHo"
= = = = = = = eG;f/ sfof{no
ljifo M cg'dflgt /sd sfod u/L kfpF .
pk/f]Qm ljifodf d}n] OGEjfO; g+= = = = = = =af6 = = = = = =b]zaf6 = = = = = = = =

af6f]eO{ ;fdfg cfoftu/L NofPsf]df = = = = = = = = = b]lv = = = = = = = = = = o;
eG;f/ sfof{no;Dd ;fdfg NofpFbf nfu]sf] ef8f÷ladf÷cGo vr{sf] sfuhft tTsfn
k]z ug{ g;s]sf]n] eG;f/ P]g @)^$ sf] bkmf !% sf] pkbkmf ! adf]lhd tL vr{x?
jfkt cg'dflgt ?= = = = = = = = sfod u/Llbg' x'g cg'/f]w ub{5' . ;fy} pQm sfuhftx?
P]gsf] bkmf !% sf] pkbkmf # adf]lhd gAa] lbg leqdf k]z u/L pQm bkmfdf ePsf]
Aoj:yf adf]lhd a]xf]g{ tof/ /x]sf] Aoxf]/f ;d]t cg'/f]w ub{5' .
lgj]bs
-229_
@)= d"No clej[l4 s/

20.01 d"=c=s/ lgwf{/0f ug]{ jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%%.%^ d=cf}=kmf= @-k=k=%_ r=g+= !(@ ldlt
@)%%.$.@!_
pko'{Qm ljifo k}7f/Ldf d"No clej[l4 s/ c;'nLsf] nflu d"No sfd ubf{ dfnsf]
d"Nodf lt/]sf] dx;'nf hf]8L d"No sfd ug'{kg]{ xf] jf b/jGbLdf pNn]v ePsf dx;'nx?
hf]8L d"No sfd ug'{kg]{ xf] :ki6 u/L k7fOlbg ;d]t lq=lj= :yn eG;f/ sfof{noaf6
k|fKt kqsf] ;Gbe{df d"No clej[l4 s/ laefudf n]vL k7fp+bf æg]kfn ;/sf/af6 ;do
;dodf k"0f{ jf cf+lzs ?kdf eG;f/ dx;'n 5'6 lbPsf] ePdf ;f] 5'6 lbO{{ c;'n
ul/Psf] dx;'n /sd hf]8L d"No clej[l4 s/sf] nflu d"No sfod ug]{Æ eGg] o;
laefuaf6 SOS afn u|fdsf] lgj]bg pk/ sf/jfxL x'Fbf ldlt @)%%.$.!$ df lg0f{o e}
;s]sf]n] ;f]xL jdf]lhd eG;f/ sfof{nox?nfO{{ hfgsf/L u/fOlbgx'g egL d"No clej[l4
s/ laefusf] k=;+= @)%%.%^ r=g+= $$% ldlt @)%%.$.@! sf] kqaf6 n]lvcfPsf]
Joxf]/f hfgsf/L tyf cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w ul/G5 .
20.02 d"=c=s/ btf{ k|df0fkqdf sf/f]jf/ ljj/0f pNn]v gePsf] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%%.%^ d=cf}=kmf= !% r=g+= @&@^ ldlt
@)%%.!!.!@_
s]xL eG;f/ sfof{nox?af6 btf{jfn s/bftfn] k}7f/L u/]sf j:t'x? k|df0fkqdf

pNn]v u/]sf] Joj;fo;+u gldNg] ePsf]n] k}7f/L ug{ glbg] / ;f] ljifodf k|df0fkqdf
pNn]v u/]/ cfpg cg'/f]w ug]{ u/]sf] eGg] hfgsf/L x'g cfPsf]n] d"No clej[l4 s/df
btf{ e} s/of]Uo sf/f]jf/df ;+nUg /x]sf s/bftfnfO{{ k|bfg ul/g] btf{ k|df0fkqdf
sf/f]jf/ pNn]v ubf{ s/bftfn] btf{sf] nflu lgj]bg lb+bf pNn]v u/]sf] Joj;fox? dWo]
s'g} Ps jf b'O{ ljifonfO{{ dfq pNn]v ug]{ ul/Psf] 5 . cfos/ btf{ k|df0fkqdf h:tf]
;a} sf/f]jf/x? d"No clej[l4 s/ btf{ k|df0fkqdf pNn]v u/]sf] x'+b}g . o; l:yltdf
s/bftfsf] btf{ k|df0fkqsf] l6lkg gDj/ / k|tLtkq, k|1fkgkq cflb sfuhftdf pNn]v
ePsf] l6lkg gDj/ ldNg] ePdf ;f] ;fdfg hfFrkf; ug{ låljwf gx'g eG;f/
sfof{nox?nfO{{ lgb]{zg x'g cfb]zfg';f/ cg'/f]w 5 egL d"No clej[l4 s/ laefu hl6n
s/ zfvfsf] r=g+= #@&^ ldlt @)%%.!!.( sf] kqaf6 n]lvcfPsf] Joxf]/f k]z x'Fbf
pk/f]Qm Joxf]/f ;a} d"n eG;f/ sfof{nox?df kl/kq ug]{ egL ldlt @)%%.!!.!@ df
lg0f{o ePsf] x'Fbf lg0f{ofg';f/ cg'/f]w ul/G5 .
20.03 d"=c=s/ w/f}6Ldf /fVg gldNg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%%.%^ d=cf}=kmf= !% r=g+= @&@& ldlt
@)%%.!!.!@_
ljleGg eG;f/ gfsfaf6 d"No clej[l4 s/nfUg] j:t'x? k}7f/L x'Fbf ljleGg sf/0fn]
To;/L k}7f/L x'g] j:t'df nfUg] u/]sf] d"No clej[l4 s/ w/f}6Ldf hDdf ug]{u/]sf]
hfgsf/L x'g cfPsf] 5 . d"No clej[l4 s/ P]g tyf lgodfjnLdf c:yfO{ k}7f/Ljfx]s
cGo k}7f/Ldf d"=c=s= w/f}6Ldf /fVg kfOg] sfg'gL Joj:yfsf] cefj 5 . ;fy} s/ /sd
w/f}6Ldf /fVbf s/bftfn] qm]l86 kfpgaf6 ;d]t al~rt /xg' kg]{ x'Fbf o; l:yltdf d"No
-230_
clej[l4 s/ /sd w/f}6Ldf /fVg gldNg] Joxf]/f ;j} eG;f/ sfof{nox?df hfgsf/L
u/fOlbgx'g cg'/f]w 5 egL d"No clej[l4 s/ laefusf] r=g+= #@@! ldlt @)%%.!!.$
sf] kqaf6 n]lvcfPsf] Joxf]/f k]z x'Fbf o;df Eof6 laefuaf6 n]lvcfPsf] pk/f]Qm
Joxf]/f ;a} d"n eG:ff/ sfof{nox?df n]vL k7fpg] egL ldlt @)%%.!!.!@ df lg0f{o
ePsf] x'Fbf lg0f{ofg';f/ cg'/f]w ul/G5 .
20.04 d"=c=s/ lgwf{/0f ug]{ jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%%.%^ d=cf}=kmf= !% r=g+= #!($ ldlt
@)%%.!@.#)_
pk/f]Qm ;DaGwdf d"No clej[l4 s/ nfUg] s'g} klg j:t' jf ;]jfdf s/ c;'nLsf]
cfwf/ sfod ug{ P]gsf] bkmf !@ n] :ki6 kf/]s} 5 . ;f] jdf]lhd cfoft u/]sf] j:t'sf]
s/ nfUg] d"No sfod u/L d"No clej[l4 s/ c;"n ubf{ d"No clej[l4 s/ jfx]s 9'jfgL,
jLdf, Ph]G6 / cGo JolQmx?sf] sldzg cflb ;d]tsf k}7f/L d"No k}7f/L ;ldsf/s
dx;'n / k}7f/Ldf nfUg] cGo s'g} s/ -z'Ns, b:t'/ cflb_ eP ;f] ;d]t hf]8L s/ nfUg]
d"No sfod ug'{kg]{df To;f] gePsf] hfgsf/L x'g cfPsf]n] k'gM pQm ljifodf ;j} eG;f/
sfof{nox?df lgb]{zg lbg' x'g cfb]zfg';f/ cg'/f]w 5 egL d"No clej[l4 s/ laefusf]
r=g+= #&(! ldlt @)%%.!@.!% sf] kqaf6 n]lvcfPsf] Joxf]/f k]z x'Fbf pk/f]Qm jdf]lhd
Joxf]/fsf] kl/kq ;a} d"n eG;f/ sfof{nodf k7fpg' kg]{ egL ldlt @)%%.!@.#) df
lg0f{o ePsf] x'Fbf lg0f{ofg';f/ cg'/f]w ul/G5 .
20.05 w/f}6Ldf d"=c=s/ hDdf gug]{ / 8]d/]h hl/jfgf cflb ;d]t d"=c=s/ sfod
ug]{ d"Nodf hf]8\g] ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=cf}=kmf #÷@)%^.%& r=g+= @^# ldlt
@)%^.$.#)_
pk/f]Qm ljifodf d"=c= s/ laefusf] k=;+= @)%^.%& r=g+= #)* ldlt @)%^.$.@&
sf] kqfg';f/ /fh:j k|zf;g tfnLd s]Gb|df ;+rflnt eG;f/ k|d'vx?sf] uf]i7Ldf d"=c=
s/ ;DaGwdf p7]sf ;d:ofx?nfO{{ k'gM lgDg jdf]lhd :ki6 ul/Psf] Joxf]/f ;Dk"0f{
eG;f/ sfof{nox?df hfgsf/L u/fOlbgx'g lgb]{zfg';f/ cg'/f]w 5 .
!= w/f}6Ldf d"=c=s/ hDdf eO{/x]sf] M o; laefuaf6 ldlt @)%%.!!.$ sf] kqaf6
d"=c=s/ w/f}6Ldf /fVg gkfOg] -c:yfoL k}7f/L jfx]s_ egL hfgsf/L
u/fO;lsPsf] 5 . o; ljifodf s/of]Uo j:t'sf] k}7f/Ldf eG;f/sf] clGtd
sf/f]jf/ d"No lgwf{/0f ug{ g;lsg] cj:yf ePdf klg c:yfoL d"No lgwf{/0f u/L
d"=c= s/sf] k|of]hgsf] nflu sfod ePsf] c:yfoL d"Nodf k|rlnt b/ -!)Ü_ n]
nfUg] d"=c= s/ c;'n ug]{ . kl5 ;f] d"Nodf x]/km]/ eO{ yk /sd c;'n ug'{kg]{
ePdf km/s /sddf !)Ü n] s/ /sd c;'n ug'{kg]{ .
@= 8]d/]h / hl/jfgf ;DaGwdf M d"No clej[l4 s/ nfUg] d"No sfod ug{ P]gsf]
bkmf !@ n] :ki6 u/]s}5 . ;f] ljifodf eG;f/ sfof{nox?n] s/bftfjf6 c;'n ug]{
k|1fkgkqdf 8]d/]h / hl/jfgf jfkt c;'n ul/g] /sd eG;f/ dx;'ndf ;dfj]z
ePdf :jtM ;f] ;d]tsf] /sddf s/ c;'n ug'{kg]{ x'G5 t/ ;f] /sdsf] 5'§}
Accounting x'g] ePdf s/nfUg] d"Nodf ;f] /sd ;dfj]z gx'g] Joxf]/f
lgb]{zfg';f/ cg'/f]w 5 egL d"No clej[l4 s/ laefusf] k=;+= @)%^.%& r=g+=
-231_
#)* ldlt @)%^.$.@& sf] kqaf6 n]lvcfPsf]n] ;f]xL cg';f/ ug{u/fpg' x'g ldlt
@)%^.$.@* sf] lg0f{ofg';f/ cg'/f]w 5 .
20.06 s[lif ;'wf/ z'Nsdf s/ 5'6 ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%^.%& d=cf}=kmf=g+= # r=g+= @*@! ldlt
@)%&.#.@&_
pk/f]Qm ljifo ldlt @)%&.@.!& df cf=j= @)%&.%* sf] nflu jh]6 k]z ePsf]
x'Fbf d"No clej[l4 s/ / cGtMz'Ns ;DaGwL Joj:yfx? ;f]xL ldltb]lv nfu" x'g] u/L
tf]lsPsf] 5 . cGtz'Ns ;DaGwL Joj:yfx? æ;f]xL ldltb]lv k|f/De ePkl5 gofF k|:tfj
ul/Psf] O+6f pTkfbsnfO{ nfUg] b:t'/ rfn' cfly{s jif{ / csf]{ cfly{s jif{ u/L @ k6s
c;'n ug'{kg]{ x'Fbf O+6f pTkfbsx?nfO{ ;f] Joj:yfaf6 dsf{ kg{ uPsf] x'Fbf g]kfn ;/sf/
-dGqL :t/_ sf] ldlt @)%&.#.^ sf] lg0f{ofg';f/ æcfly{s jif{ @)%&.%* sf] nflu cfly{s
ljw]os @)%& jdf]lhd nfUg] b:t'/ lnO{ cfly{s jif{ @)%^.%& df nfUg] b:t'/ ldGxf
lbg] tyf s[lif ;'wf/ z'Nsdf d"No clej[l4 s/ 5'6 lbg]Æ Joxf]/f hfgsf/Lsf] nflu
cg'/f]w ul/Psf] 5 egL d"No clej[l4 s/ laefu -hl6n s/ zfvf_ n] r=g+= %^%)
ldlt @)%&.#.!% df ;a} d"No clej[l4 s/ sfof{nodf n]vL o; laefudf jf]wfy{
lbPsf]df s[lif ;'wf/ z'NsnfO{ jfx]s u/]/ d"No clej[l4 s/ c;'nL ug'{kg]{ Joxf]/f n]vL
cfPsf] ;DaGwdf k|i6 ug{ n]vL k7fpFbf eG:ff/ sfof{nox?n] d"No clej[l4 s/sf]
k|of]hgsf] nflu s/ c;'nL ubf{ eG;f/ ljGb'df ;+sng ul/g] ;Dk"0f{ s/ b:t'/ dx;'n,
z'Ns ;d]t ;dfj]z ePsf] d"Nodf d"=c=s/ c;'n ug'{kg]{ Joj:yf 5 . g]kfn ;/sf/sf]
ldlt @)%&.#.^ sf] lg0f{ofg';f/ s[lif ;'wf/ z'Nsdf d"=c=s/ 5'6 k|bfg u/]sf] x'Fbf ;f]
z'NsnfO{ jfx]s u/]/ dfq s/ c;'nsf] cfwf/ dfGg] Joxf]/f lgb]{zfg';f/ cg'/f]w 5 egL
d"No clej[l4 s/ laefu -hl6n s/ zfvf_af6 r=g+= %&)& ldlt @)%&.#.!( df
n]lvcfPsf] x'Fbf d"=c=s= k|of]hgsf nflu d"NoflÍt df]n sfod ubf{ s[lif ;'wf/ z'NsnfO{
jfx]s u/]/ d"No clej[l4 s/ c;'nL ug{ x'g lg0f{ofg';f/ cg'/f]w ul/G5 .
20.07 lgsf;L e};s]sf] ;fdfg k'gM lkmtf{ cfp+bf d"=c=s/ lng] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%&.%* d=cf+kmf=g+= !)) r=g+= !#** ldlt
@)%&.(.@$_
pk/f]Qm ljifo Ps k6s lgsf;L eO{ ;DalGwt kf6L{n] lng c:jLsf/ u/L lkmtf{
ePsf] ;fdfgdf d"=c=s/ lng] jf glng] eGg] ljifodf låljwf eO{ la/f6gu/ eG;f/
sfof{noaf6 n]lvcfPsf]df d"No clej[l4 s/ ljefusf] /fo dfUbf sRrf kbfy{df lt/]sf]
Input Tax lgsf;L ubf{ lkmtf{ kfpg] / k'gM l/h]S6 ePsf] ;fdfg k}7f/L ubf{ d"=c=s/
c;"n u/L ljqmL ubf{ Input Tax qm]l86 kfpg] x'Fbf o;nfO{ tof/L ;fdfg k}7f/L eP ;/x
d"=c=s/ eG;f/df c;"n ug]{ eGg] lg0f{o ePsf] egL d"No clej[l4 s/ ljefu -hl6n
s/ zfvf_af6 r=g+= @%@^ ldlt @)%&.(.!* df n]lvcfPsf] Joxf]/f txfF hfgsf/L
u/fpg] ldlt @)%&.(.@$ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
20.08 Vegetable seed df d"=c=s= 5'6 x'g] ;DaGwdf
-eG;f/ ljefu dx;'n tyf juL{s/0f zfvfsf] k=;+= d=cf}=kmf= #.)%&.%* r=g+= !^#!
ldlt @)%&.!!.@_
pko'{Qm ljifodf d"No clej[l4 s/ P]g, @)%@ sf] cg';"rL ! cGtu{t kg]{
cfwf/e"t s[lif pTkfbgsf] jLp ljhg ;d"x $ s cg';f/ s/ 5'6 x'g] x'Fbf efu
-232_
!@)(=(! df kg]{ Vegetable seed df s/ 5'6 x'g] egL o; laefuaf6 @)%&.&.@* df
lg0f{o ePsf] Joxf]/f hfgsf/Lsf] nflu cg'/f]w 5 egL d"No clej[l4 s/ ljefu
nflhDkf6, sf7df8f}+sf] k=;+= @)%&.%* r=g+= !*)% ldlt @)%&.&.@( sf] kqaf6
n]lvcfPsf]n] ;f]xL cg';f/ ug{u/fpgx'g ldlt @)%&.*.! sf] lg0f{ofg';f/ cg'/f]w
ul/G5 .
20.09 Jof6«L tyf :k]o/ kf6{;df d"=c= s/ 5'6 lbg gldNg] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=kmf= kl/kq-!_ )^).^!, r=g+= !#)@, ldlt
@)^).!@.@^_
pk/f]Qm jf/]sf] o; ljefu -dx;'n zfvf_ sf] d=kmf= !-v_ )^).^! r=g++ ^)%
ldlt @)^).*.( sf] ;f]nf/ l8k ;fOsn Jof6«Ldf d'=c= s/ 5'6 lbg ldNg] gldNg] eGg]
ljifosf] kq k|fKt eO{ k]z x'Fbf æj}slNks phf{ s]Gb|sf] l;kmfl/;df jfof] Uof+;, ;f}o{
zlQm / jfo' zlQmjf6 phf{ pTkfbg ug]{ ;a} ;+oGq tyf pks/0fx? s/ 5'6 x'g] j:t'
tyf ;]jfsf] ;"rLdf k/]sf] x'+bf ;+oGq tyf pks/0fsf] JofVof x'g h?/L b]lvG5 .
pNn]lvt j:t' cfkm}df ;+oGq jf pks/0f ge} ljB'tLo pks/0f ;+rfng ug]{ j:t' xf] /
of] s'/f j}slNks phf{ k|j4{gsf] r=g++ &(# ldlt @)^).!.# sf] kqdf ;d]t pNn]v
ePsf]n] ;+oGq tyf pks/0fx?df dfq 5'6 lbg ldNg] ePsf]n] Spare parts tyf
pNn]lvt Jof6«Ldf d'=c= s/ 5'6 lbg gldNg] Joxf]/f pNn]v u/L k7fpg]Æ egL cfGtl/s
/fh:j ljefusf] k=;+= )^).^! r=g++ #@! ldlt @)^).!@.@# sf] kqjf6 n]lv cfPsf]n]
;f]xL cg';f/ ug{ u/fpg x'g lgb]{zfg';f/ cg'/f]w 5 .
20.10 sfFrf] 5fnfdf d"=c= s/ 5'6 gx'g] jf/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=d=cf}=kmf$^÷)^)÷^!,r=g+= !%*@, ldlt @)^!÷#÷&_
k|:t't ljifodf o'gfO{6]8 6\ofg/Lh lj/f6gu/n] ldlt @)^!÷!÷@! df lbPsf] sfFrf]
5fnfdf d'=c= s/ gnfUg] jf/]sf] kq k|fKt eO{ sf/jfxL x'Fbf d'=c= s/ P]g, @)%@ sf]
cg';"rL ! sf] ;d"x #-s_ df pNn]lvt v;L, jf]sf, e]8f ,rf}/L, /fFuf, j+b]n, ;'+u'/,
v/fof] / o:t} cGo hgfj/ / ltgsf] ck|zf]lwt sfFrf] kl/sf/x?n] To:tf hgfj/x?sf]
gksfOPsf jf k|zf]wg gul/Psf vfB j:t'nfO{ hgfpg] x'Fbf pQm 6\ofg/Lhn] pNn]v
u/]sf] BELGIAN WET SALTED BOVINE RAW HIDES s'g} kl/sf/sf] ?kdf
gb]lvPsf] / To:tf] j:t' pQm P]gsf] cg';"rL ! cGtu{tsf] ;"rLdf k/]sf] gb]lvPsf]
pNn]lvt j:t'nfO{ sfFrf] kl/sf/ klg eGg gldNg] tyf SALTED RAW HIDES nfO{
ck|zf]lwt (Unprocessed) eGg gldNg] x'Fbf d'=c= s/ nfUg] egL ldlt @)^!÷@÷& df
lg0f{o ePsf]n] ;DjlGwt ;a}nfO{ hfgsf/L u/fO{ lbg] Joj:yfsf] nflu lg0f{ofg';f/
cg'/f]w ub{5' elg cfGtl/s /fh:j ljefu, gLlt zfvfsf] k=;++ )^!÷^!–@#! r=g++ #(^
ldlt @)^!÷@÷* jf6 n]lv cfPsf]n] Joxf]/f k]z x'Fbf cfGtl/s /fh:j ljefujf6 n]lv
cfP adf]lhd ;a} eG;f/ sfof{nox?nfO{ kl/kq ug{ ldlt @)^!÷#÷& df lg0f{o
ePsf]n] lg0f{ofg';f/ cg'/f]w 5 .
20.11 ;"7f]df d"=c= s/ gnfUg] af/]
-eG;f/ ljefu ;"rgf tyf k|ljlw zfvfsf] r=g++ !%, ldlt @)^!.%.@$_
eG;f/ ;+s]t g++ )(!)=!)=)) df kg]{ ;'s]sf] cb'jf -;'7f]_ d"No clej[l4 s/ P]g
@)%@ sf] cg';'rL ! sf] ;d"x ! sf] -u_ cg';f/ d"=c= s/ 5'6 x'g] g} b]lv+bf ;f]xL
cg';f/ cflzs'8f k|0ffnLdf ldnfpg ldlt @)^!.%.@$ sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
-233_
20.12 /f;folgs dn lnnfd ubf{ d"No clej[l4 s/ gnfUg]
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^@.^# r=g++=*!! ldlt @)^@÷*÷@!_
k|:t't ljifodf eG;f/ sfof{nox?jf6 hkmt u/]sf ;fdfgx? o; ;+:yfn] p7fO{

ljqmL ub}{ cfO/x]sf]df xfn jL/uGh eG;f/ sfof{non] hkmt u/]sf] /f;folgs dn
p7fpg o; ;+:yfsf] jL/uGh sfof{non] jL/uGh eG;f/ sfof{nodf ;Dks{ ubf{ hkmt
e} lnnfdL x'g] x/]s dfn;fdfgdf d"=c= s/ nfUg] hfgsf/L k|fKt ePsf]n] /f;folgs
dndf ;d]t d'=c= s/ j'emfO{ p7fpg kg]{ Joxf]/f j'lemg cfPsf] 5 . d"=c= s/ P]gsf]
5'6 x'g] j:t' tyf ;]jfx? zLif{ssf] ;d"x $-v_ df /f;folgs dndf ;f] s/ gnfUg]
Joj:yf /xL cfPsf] x'Fbf pQm hkmt ePsf] dndf d'=c s/ 5'6 ul/ pknJw u/fO lbg
>L jL/uGh eG;f/ sfof{nonfO{ lgb]{zg x'g ;fu|x cg'/f]w ub{5f}+ egL g]zgn 6]«l8Ë
lnld6]8, s]Gb|Lo sfof{non] o; ljefudf n]vL k7fPsf]n] ;f] ;DjGwdf cfGtl/s /fh:j
ljefudf j'‰bf ælnnfd ug]{ eGg] ljqmLsf] k|lqmof dfq xf] . ctM lnnfd ubf{ /f;folgs
dndf d"No clej[l4 s/ c;"n ug'{ gkg]{ u/L hfgsf/L lbg] ldlt @)^@.*.!^ sf]
lg0f{ofg';f/ cg'/f]w 5Æ egL k=;++ )^@.^#–!@@ r=g++ !() ldlt @)^@.*.!( sf] kqjf6
n]vL cfPsf]n] hfgsf/Lsf] nflu ldlt @)^@.*.@) sf] cfb]zfg';f/ cg'/f]w 5 .
20.13 lkgfsf] d"=c= s/ ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;= kl/kq !^÷)^#.^$ r=g++ !@@) ldlt
@)^#.!).@$_
pko'{Qm ljifodf e}/xjf eG;f/ sfof{nojf6 ;"o{d'vLsf] lkgf, e6df;sf] lkgf,

ltnsf] lkgfdf d"=c s/ 5'6 lbg ldNg] gldNg] ljifodf ;f]wgL ePsf]df cf=j= @)^#.^$
df d"=c s/ P]g,@)%@ sf] cg';"rL–! sf] ;d"x ! sf] v08 -u_ cg';f/ ælkgfÆ s/ 5'6
x'g] j:t'df kg]{ ePsf]n] ;f]xL cg';"rLsf] b|i6Jo -!_ sf] clwsf/ k|of]u u/L lkgfdf
d"=c= s/ 5'6 x'g] Joxf]/f ldlt @)^#.!).$ sf] lg0f{ofg';f/ cg'/f]w 5 egL cfGtl/s
/fh:j ljefu, gLlt zfvfsf] k=;+= )^#.^$ r=g++ !&* ldlt @)^#.!).!$ sf] kqjf6
n]vL cfPsf]n] n]vL cfPcg';f/ ug{ x'g ldlt @)^#.!).@@ sf] lg0f{ofg';f/ cg'/f]w 5 .
20.14 Rojgk|f; / xhdf]nf 6\ofAn]6 cg';"rL ! df kg]{ gkg]{ jf/]

-eG;f/ ljefu, dx;'n zfvfsf] k=;+=kl/kq!^.)^#.^$r=g++= !^$* ldlt @)^#÷!@÷@#_
pk/f]Qm ljifodf 7"nf s/bftf sfof{no, xl/x/ejgsf] r=g++ *#( ldlt @)^#.^.!@
sf] kq;fy 8fj/ g]kfn k|f=ln=sf ;DaGwdf ljefuLo lgb]{zgsf nflu cg'/f]w eO{
cfPsf]df cfo'j]{b ljefusf] ldlt @)^#.#.!# sf] k=;+= @)^@.^# r=g++ !*#% sf]
kqfg';f/ æRojgk|f; cf}ifwLsf] ?kdf k|of]u x'g] u/]sf] 5Æ eGg] hfgsf/L k7fOPsf]n]
cf}ifwL g} gePsf] s]jn cf}ifwLsf] ?kdf dfq k|of]u x'g] ePsf]n] d"=c= s/ P]g, @)%@
sf] cg';"rL ! sf] b|i6Josf] qmd;+Vof -!_ sf] clwsf/ k|of]u u/L xfdf]{gfOH8 sf]8 g+=
#))#=()=$) / #))$=()=$) d"No clej[l4 s/ 5'6leq gkg]{ JofVof u/L k7fpg]
ldlt @)^#.!!.!# df lg0f{o ePsf]n] ;f]xL adf]lhd x'g txfF cGtu{tsf ;a} eG;f/
sfof{nox?nfO{ hfgsf/L lbg' x'g cfb]zfg';f/ cg'/f]w ul/G5 egL cfGtl/s /fh:j
-234_
ljefusf] r=g++ @)( ldlt @)^#.!!.@& sf] kqjf6 n]vL cfPsf]n] n]vL cfPcg';f/ ug{
x'g cfb]zfg';f/ cg'/f]w 5 .
20.15 Solar Deep Cycle Battery sf] eG;f/ dx;'n Pj+ d"=c= s/ 5'6 ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+=kl/kq !^÷)^$.^% r=g++=@@* ldlt
@)^$÷$÷#@_
txfFsf] r=g+= !* ldlt @)^$.$.@# sf] kq k|fKt eO{ cfGtl/s /fh:j ljefudf /fo
dfu ul/Psf]df j}slNks phf{ k|jw{g s]Gb|sf] l;kmfl/;sf] cfwf/df d"=c= s/ 5'6 lbg]
u/L ldlt @)^$.$.#@ sf] lg0f{ofg';f/ cg'/f]w 5 . pQm s]Gb|sf] ldlt @)^$.$.@( sf]
l;kmfl/; kq / ;DjlGwt pTkfbs sDkgLsf] kqsf] 5fofFk|lt o;};fy k7fOPsf] Aoxf]/f
;d]t cg'/f]w 5 egL cfGtl/s /fh:j ljefusf] r=g=+ @^ ldlt @)^$.$.#@ sf] kqjf6
n]vL cfPsf]n] txfF sfof{no nufot cGo eG;f/ sfof{nox?nfO{ ;d]t hfgsf/L u/fpg]
ldlt @)^$.$.#@ sf] lg0f{ofg';f/ cg'/f]w 5 .
20.16 PAN/VAT No. ;DjGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++=!)!@ ldlt
@)^$÷*÷@)_
cfoft÷lgof{t k|1fkgkqdf -lghL k|of]u afx]s_ PAN/VAT No. pNn]v x'g'kg]{

Aoxf]/f ljlbt} 5 . xfn s]xL eG;f/ sfof{nox?af6 k}7f/L k|1fkgkqx?df PAN/VAT
No. pNn]v gePsf, s]xL c:ki6 tyf s]xL gSsnL PAN/VAT No. x? ;d]t b]lvg cfPsf]
;Gbe{df txfFsf] cfjZos ;hutf / ;ts{tfsf nflu n]Vg] sfd ePsf] 5 . t;y{,
cfoft÷lgof{t k|1fkgkqdf clgjfo{ PAN/VAT No. pNn]v ug{ nufpg] / ;f] Number
sf] cflwsfl/stf Computer af6} :jtM ?h" x'g ;Sg] cfjZos Aoj:yf cfGtl/s /fh:j
sfof{no;+u ;dGjo u/L sfof{no k|d'v :jo+sf] ;lqmotfdf ldnfpg' x'g]5 . ;fy}
cfGtl/s /fh:j sfof{no / eG;f/ sffo{nodf Net working ug]{ s]Gb|Lo:t/df
;xdtL e};s]sf] 5 . o;y{ ;f] Net working ug{ ;lqmo x'g / Net working x'g
g;s]sf]df ;f]sf] hfgsf/L oyflz3| dxf–lgb]{zsHo" ;dIf k]z ug'{ x'g cfb]zfg';f/
cg'/f]w 5 .
-235_
@!= ;jf/L ;fwg÷;jf/L k|b"if0f

21.01 ag]sf] ;fn pNn]v ug]{
-eG;f/ ;DaGwL kl/kq, / P]g lgodx?sf] ;+sng k'l:tsf @)$%M*#_
k|foMh;f] eG;f/ sfof{nox?n] ;jf/Ldf eG;f/ dx;'n lnFbf k|1fkgkqdf r]l;;
gDa/ OlGhg gDa/ / lgdf{0f aif{ -df]8]n gDa/_ ;d]t pNn]v ug]{ ul/cfPsf] 5 tfklg
slxn]sfxL+ tL eG;f/x?n] k|1fkgkqdf ag]sf] aif{ pNn]v gu/L eG;f/ dx;'n c;'n
ug]{ u/]sf] klg b]lvg cfPsf]5 .
o;/L lgdf{0f aif{ pNn]v gul/lb+bf ;jf/L btf{ ug{ ;d]t sl7gfO kg{ hfg] Joxf]/f
a'lemg cfPsf] x'gfn] cj pk|fGt ;jf/L ;fwgsf] k}7f/L eG;f/ dx;'n lnFbf clgafo{
?kdf lgdf{0f aif{ ;d]t k|1fkgkqdf vf]Ng] u/L ldlt @)$$.(.!( df lg0f{o ePsf]n]
lg0f{ofg';f/ ug{ u/fpg x'g cg'/f]w ul/Psf]5 .
21.02 ;jf/Lsf ;fwgsf] OlGhg dd{t ug{ n}hfg] af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+=d=cf}=@) ldlt @)$*.%.@*_
;LdfjtL{ If]qx?df ;jf/L lju|]df ;jf/L ;lxt jf OlGhg dd{tsf] nflu ef/tsf]
ljleGg zx/df n}hfg] / NofpFbf OlGhg gDj/ km]/L jf uf8L g} gofF Nofpg] k|rng
Hofb} a9\g uPsf] ;jf/L lg/LIf0f ubf{ OlGhg gDj/ gldn] klg OlGhgsf] df]8]naf6 /
cGo ljleGg kf6{;\af6 pQm s'/f :ki6 b]lvP tfklg sf/jfxL ug{ cK7\of/f] kg]{ /
;jf/L wgLx?n] sfof{non] cgfjZos b'Mv lbPsf] u'gf;f] ug]{ u/]sf]n] pQm rf]/L
k}7f/L x'g] sfo{nfO{ tTsfn lgoGq0f gu/L gx'g] b]lvPsf]n] ;jf/L jf ;jf/Lsf] s'g}
efu dd{tsf nflu ef/ttkm{ n}hfFbf / NofpFbf uf8Lsf] Kn]6 gDj/sf ;fy} OlGhg
gDj/ / r]l;; gDj/ ;d]t n]vfpg] Joj:yf x'g oftfoft Joj:yf ljefusf]
k=;+=;jf/L @)$*.$( l6=g+=#%÷%& r=g+=$!! ldlt @)$*.%.@$ sf] kqaf6 cg'/f]w
eOcfPsf]n] n]lvcfP adf]lhdsf] Joj:yf ug{x'g cfb]zfg'';f/ cg'/f]w ul/Psf] 5 .
21.03 ;jf/Lsf] lsl;d jf j8L kl/jt{g ubf{ oftfoft Joj:Yff laefusf] k"j{:jLs[lt
lng'kg]{
-jL/u~h eG;f/ sfof{nosf] k=;+= s=k|= )$*.$( r=g+= @^($ ldlt @)$*.!).^_
g]kfn ;/sf/sf] ljleGg ldltsf] lg0f{o cg';f/ xfn s'g} klg 6«snfO{ a;df jf
ldlgj;df kl/jt{g ug{ gkfO{g] Joj:yf e} /x]sf] / s'g} klg ;jf/Lsf] lsl;d jf j8L
kl/jt{g ubf{ oftfoft Joj:Yff laefusf] k"j{l:js[lt lng'kg]{ Joj:yf e} /x]sf]n] o;
laefusf] k"j{ l:js[lt lagf Ps lsl;dsf] ;jf/LnfO{ csf]{ lsl;ddf kl/jt{g ug{sf
nflu eG;f/ dx;'n a'emfpg cfPdf ;f] sfo{ ug]{ /f]s nufO lbgx'g / ;fy} sltko
eG;f/ sfof{nox?n] ;jf/Lsf] eG;f/ dx;'n ln+bf k|1fkgkqdf ;jf/Lsf] lsl;d k|i6
?kdf gn]lvlbgfn] oftfoft Joj:Yff sfof{non] s'g ;jf/Lsf] lsl;ddf btf{ ug]{ xf] ;f]
jf/]df låljwf kg]{ / obfsbf clgoldttf ;d]t x'g ;Sg] ;Defjgfdf /x]sf]n] o;} eG;f/
sfof{nox?n] eG;f/ k|1fkgkqdf s'g ;fjf/L xf] ;f] s'/f :ki6 ?kdf n]lvlbg] Joj:Yff
ul/lbg x'g lgb]{zfg';f/ cg'/f]w ul/G5 egL oftfoft Joj:yf laefusf] k=;+= ;jf/L
-236_
l6=g+= $!.)$*.$(.!(% r=g+= !@*# ldlt @)$*.(.@Q! sf] kqdf n]lvcfPsf]n] ;f]xL
cg';f/ ug{u/fpgx'g lgb]{zfg';f/ cg'/f]w ul/G5 egL eG;f/ laefu -d=j= zfvf_ sf]
k=;+= d=j= )$*.$( r=g+= @!& ldlt @)$*.!).@ sf] kqaf6 n]lvcfPsf] x'Fbf ;f]xL
cg';f/ ug{x'g lgb]{zfg';f/ ;"lrt ul/Psf] 5 .
21.04 k|1fkgkqdf uf8Lsf] lsl;d 3f]if0ff ug{ nufpg] af/]
-kl/kq ;+u|x @)%# M* ldlt @)%!.!).@%_
pk/f]Qm laifo oftfoft Joj:yf laefun] ;jf/L tyf oftfoft Joj:yf P]g @)$(
n] u/]sf] auL{s/0f uf8Lsf] lsl;d 7"nf] demf}nf jf ;fgf] cg';f/ s'gdf kg]{ xf] ;jf/L
;fwgsf] eG;f/ hfFrkf; ubf{ eG;f/ b/jGbL cg';f/ k|1fkgkqdf 3f]if0ff ug{
nufpgsf] nflu n]lvcfPsf] ;DaGwdf ;jf/L ;fwgsf] eG;f/ hfFrkf; ubf{ lgDg
adf]lhd k|1fkgkqdf v'nfpg] Joj:yf ug]{ ;f]sf] lsl;d 5'6\ofpg] ;DaGwL s'g} låljwf
k/]df ;DalGwt lhNnfsf] oftfoft Joj:yf sfof{nodf ;Dks{ /fvL ;d:of ;dfwfg ug]{
;d]t n]vL k7fpg] ldlt @)%!.!).@% sf] lg0f{ofg';f/ cg'/f]w ul/G5 .
-!_ 7"nf] ;jf/L M !) 6geGbf a9L Ifdtfsf] h:t} j;, 6«s, 6«ofS6/, bdsn nf]8/,
8Dk/, qm\g, /f]n/ cflb
-@_ demf}nf ;jf/L M $ 6gb]lv !) 6g;Ddsf] h:t} a;, ldlgj;, ldlg6«s, hLk,
lksck, Eofg qm]g 6«ofS6/ /f]n/ cflb
-#_ ;fgf] ;jf/L M $ 6geGbf sd h:t} sf/, lhk, Eofg, lksck, df]6/;fOsn, :s'"/,
6]Dkf], kfj/l6n/ cflb .
21.05 rf/ 6geGbf a9Lsf] 6\ofS6/sf] dx;'n ;DaGwdf
-kl/kq ;+u|x @)%# M@@ ldlt @)%@.(.@!_
pk/f]Qm laifodf o; laefusf] k=;+ ^#.)%@.%# -k=@@_ r=g+ *@ ldlt @)%@.&.@&
sf] kl/kq / k=;+ @$_ r=g+ (! ldlt @)%@.*.^ sf] kl/kq k|fKt ePs} xf]nf .
tt\ ;DaGwdf o; laefusf] r=g+ @ ldlt @)%@..@& sf] kl/kqsf] a'+bf -#_ sf]
;Gbe{df cfoft Joj:yf P]g @)$( sf] bkmf !^ sf] k|ltjGwfTds jfSof+zdf ærf/ 6g
jf ;f]eGbf a9L s'n jhg ePsf] ;jf/Lx?nfO{ lghL ;jf/Lsf] ?kdf btf{ ul/g] 5}gÆ
eGg] pNn]v eO{ pQm a'Fbf -#_ sf] k|lts"n x'g uPsf] egL oftfoft Joj:yf laefusf]
r=g+ *@) ldlt @)%@.!@ sf] kqaf6 n]lvcfPsf] ;Gbe{df sf/jfxL x'Fbf ælghL ?kdf
btf{ ug{ g} gkfOg] vfnsf] -Ifdtfsf]_ 6«ofS6/df cfly{s P]g adf]lhd ;'ljwf lbg ldNg]
b]lv+b}g . t;y{ ;'ljwf lbFbf k|rlnt sfg'g adf]lhd lghL ?kdf btf{ ug{ gkfpg]
afx]ssf egL :ki6 ug]{ u/fpg]Æ u/L ldlt @)%@.(.% df g]kfn ;/sf/sf] -;lrj:t/_
af6 lg0f{o ePsf] x'Fbf ;f] cg';f/ ug{ u/fpg lg0f{ofg';f/ cg'/f]w ub{5' .
21.06 ;jf/Lsf] agf}6 ;DaGwdf lgwf{/0f u/]sf] la:t[t laa/0f -:k]l;lkms]zg_ df
kl/jt{g ug{ gkfpg] af/]
-eG;f/ ljefusf] k=;+= )%#.%$ d=cf}=kmf=g+ ! r=g+ @! ldlt @)%#.$.#_
pk/f]Qm laifo ;jf/L lgdf{tf sDkgLn] ;jf/Lsf] agf}6 ;DaGwdf lgwf{/0f u/]sf]
la:t[t laa/0f -:k]l;lkms]zg_ df kl/jt{g ug]{ u/L :jLs[lt lbPsf] 5}g egL ;jf/L
-237_
tyf oftfoft Joj:yf P]g, @)$( sf] bkmf #(-@_ df pNn]v ePsf] x'Fbf s'g} klg
sf/0fn] ;f]sf] ljk/Lt x'g]u/L ;jf/L btf{ ug'{ jf kl/jt{g x'g] u/L :jLs[lt lbg
gldNg] Joxf]/fsf] hfgsf/L ;j} sfof{nox?nfO{ u/fO{ cfjZos ;xof]usf]nflu
lgb]{zfg';f/ cg'/f]w 5 egL oftfoft Joj:yf laefusf] r=g+ @@$# ldlt @)%#.#.@$
sf] af]wfy{ kqaf6 n]lvcfPsf]n] cfjZos hfgsf/Lsf] cfb]zfg';f/ cg'/f]w ul/G5 .
21.07 ;jf/L tyf 9'jfgL ;fwgx? k}7f/L ubf{ k"0f{ ?kdf ljj/0f pNn]v ug]{ jf/]
-eG;f/ ljefusf] k=;+ )%#.%$ d=cf}=kmf=g+ #-k@!_ r=g+ ^$^ ldlt @)%#.^.!^_
;jf/L tyf 9'jfgL ;fwgx? k}7f/L x'Fbfsf avt To:tf ;jf/L, 9'jfgL ;fwgx?
vf; u/L ldgLj; jf 7"nf] a;, ldgL 6«s jf 7"nf] 6«sx?sf] ;DaGwdf k|1fkgkqdf
:ki6 v'Ng] u/L k"0f{ laa/0f pNn]v gx'Fbf To:tf ;jf/L, 9'jfgL ;fwgx?sf] btf{df
laa/0f v'nfpg / /fh:j c;"nLdf 5'6 eP gePsf] olsg u/L sfo{jfxL ug{ cK7\Øf/f]
kg]{ eGg] u'gf;f] ;'lgPsf]n] ;DalGwt ;j} eG;f/ sfof{nox?nfO{{ o; ;DaGwdf ;r]t
t'Nofpg of] kq n]lvPsf]5 .
uf8Lx? k}7f/L x'Fbf uf8Lx? ;DaGwL cfjZos ;Dk"0f{ laa/0f h:t} uf8Lsf] lsl;d
sf/, lhk, Eofg, lksck, j; -ldgLj; jf 7"nf]j;_, 6«s -ldgL 6«s jf 7"nf] 6«s_ cflb
uf8Lsf] pTkfbg ug]{sf] gfd h:t} 6f6f, df?tL, 6f]of]6f, lg;fg, ldT;'lj;L, x'08fO
Nof08/f]e/, Nof08 q'mh/, kh]/f] cflb tyf ;f]sf] ;L=;L= jf cZjzlQm, pTkfbg aif{,
OlGhg tyf r]l;; gDa/x? / o:t} cfjZos laa/0fx? :ki6 ?kn] k|1fkgkqx?df
3f]if0ff ug{nufO{{ k|1fkgkqdf pNn]v eP cg';f/sf] laa/0f ;DalGwt uf8L;+u ldn]sf]
le8]sf] 5 5}g x]/L hfFrL uf8Lx? hfFrkf; ug]{ Joj:yf ug'{ u/fpg' x'g cg'/f]w 5 .
j;, 6«ssf r]l;;x? k}7f/L x'Fbf ;d]t o;} u/L :ki6 x'g] u/L laa/0f pNn]v ug{
nufpg x'g / :ki6 laa/0fsf] cefjdf x'g;Sg] /fh:j r'xfj6nfO{{ lgoGq0f ug]{ sfo{df
;xof]u ug{x'g cg'/f]w 5 .
21.08 g]kfn ;jf/L k|b'if0f dfkb08 @)%^ ;DaGwdf
-eG;f/ ljefusf] k=;+ .)%^.%& r=g+ !#$* ldlt @)%^.!@.@_
g]kfn ;/sf/sf] ldlt @)%^.(.* sf] lg0f{ofg';f/ tTsfnb]lv nfu" ul/Psf] g]kfn
;jf/L k|b"if0f dfkb08 @)%^ sf] sfof{Gjog kIfdf b]lvPsf ;d:ofx? cWoog u/L
o"/f] ! sf] cfwf/df cfjZos kl/dfh{g ;d]t ul/Psf] xfn;Ddsf] kl/dfh{g ;d]t
ldnfOPsf] ?kdf g]kfn ;jf/L k|b'if0f dfkb08 @)%^ sf] k|ltlnlk o;};fy ;+nUg u/L
k7fOPsf] 5 . o:df Type V test sf] nflu Deterioration Factor nfO{ klg dfGotf
lbPsf], l8h]n uf8Lsf] nflu Type III test cfjZos gkg]{, Two Wheelers Motorcycle
sf] nflu Type III, Type IV test cfjZos gkg]{ / Heavy Duty Commercial Vehicles
sf] nflu Type III / Type V test cfjZos gkg]{ Joj:yf ul/Psf]5 . ;fy} df]6/
;fOsnx?df Catallytic Converter h8fg ePdf dfq Type V test cfjZos kg]{
Joj:yf ePsf] 5 . @)%^ kf}if * kl5 cfoft x'g] ;jf/L ;fwgx?n] oxL dfkb08
cg'?k ePdf dfq g]kfn k|j]z ug{ kfpg] t/ ;f] dfkb08 cg'?k ePsf] ;DalGwt
b]zsf] clwsfl/s lgsfoaf6 k|fKt Type Approval Pj+ Conformity of production sf]
;l6{lkms]6 clgjfo{ ?kdf cfjZos kg]{ Joxf]/f cg'/f]w ul/G5 .
-238_
21.09 hfkfgaf6 k}7f/L x'g] ;jf/L ;fwgx?sf] ;jf/L dfkb08 k|dfl0ft ug]{
cflwsfl/s lgsfo ;DaGwdf
-hg;+Vof tyf jftfj/0f dGqfnosf] k=;+=*÷@)%^.%& r=g+= !##* ldlt
@)%^.!@.#_
hfkflgh /fhb"tfjf;n] k//fi6« dGqfnonfO{ n]v]sf] kqsf] k|ltlnlk o;

dGqfnonfO{ k|fKt ePsf]n] txfFsf] hfgsf/L Pj+ cfjZos sf/jfxLsf] nflu o;};fy
k7fOPsf] Joxf]/f cg'/f]w 5 .
EMBASSY OF JAPAN
KAHMANDU
JE No. 67-2000
The Embassy of Japan presents its compliments to the Ministry of

Foreign Affairs of Government of Nepal of Nepal and has the honor to inform the
Ministry that with regards to "the Nepal Vehicle Mass Emission Standard, 2056"
which is a set of emission regulations and standards similar to those stipulated in
Eruo-1 regulations of EU, the Government of Japan confirms the following
matters set out in 1 and 2:
1. No authority of the Government of Japan conducts, under the existing

laws and regulations of Japan, the type approvals regarding the
emission standards stipulated in the laws and regulations of Nepal of
vehicles to be exported from Japan to Nepal through verifications; and
2. Each Japanese vehicle manufacturer is responsible for producing

vehicles to be exported to Nepal which meet the requirements regarding
the emission standards set out in the laws and regulations of Nepal and
for assessing the conformity of its vehicles want such requirements, and
in this sense, Japanese vehicle manufactures are not prevented, under
the existing laws and regulations of Japan, from issuing any certificate
for the compliance of such vehicles with the requirements of Nepal
without any involvement of the Government of Japan
The Embassy of Japan avails itself of this opportunity to renew

to the Ministry of Foreign Affairs the assurances of its highest
consideration.
Kathmandu, March 15, 2000
The ministry of foreign Affairs

Government of Nepal of Nepal
Shital Niwas
Kathmandu.
21.10 ef/taf6 k}7f/L x'g] ;jf/L ;fwgsf] dfkb08 k|dfl0ft ug]{ cflwsfl/s lgsfo
;DaGwdf
-eG;f/ ljefusf] r=g+M !#$& ldltM @)%^.!@.#_
pk/f]Qm ;DaGwdf ef/tdf pTkflbt ;jf/L ;fwgx?sf] k|b"if0f dfkb08 k|dfl0ft
-239_
ug]{ cflwsfl/s lgsfosf ;DaGwdf k//fi6« dGqfnosf] ldlt )%^.(.* sf] kq;fy k|fKt
ef/t ;/sf/sf] cS6f]j/ @(,!((( sf] kqsf] k|ltlnlk Toxf+sf] hfgsf/L Pj+ cfjZos
sf/jfxLsf] nflu o;};fy k7fOPsf] Joxf]/f lgb]{zfg';f/ cg'/f]w ub{5' .
lab]z dGqfno, gO lbNnL
MINISTRY OF EXTERNAL AFFAIRS
NEW DELHI
E II, 464/2.99
The Ministry. of External Affairs presents its compliments to the Royal Nepalese Embassy in New Delhi and
has the honor to refer to their Note No.Con/12.99.2155 dated 21.9.99 seeking information of the name(s) of the
authority who authenticates and issues certificates of the Euro-I(Mass Emission Pollution Norms_ in respect of vehicles
manufactured in India. The requisite information is given below.
1 Automotive Research Association of India (ARAI),
Survey No.102, Vetal Hill,
st.Paul phata Road, P.O.832,
pune-411005.
Telephone No.0212-337180 upto 85
Fax No.334190.
2 Vehicle Research Development Estabilishment,
Defense Research & Development Organization,
Ministry of Defense,
P.O.Vahanagar, Ahmednagar-414006.
Telephone No.0241-341401
Fax No.341410
1. Indian Institute of Petroleum,
Dehradun-248005.
Telephone No.0135-660113 upto 116
Fax No.621986
The Ministry of External Affairs, Northern Division, avails itself of this opportunity to renew to the Royal
Nepalese embassy,the assurances of its highest consideration.
October 29,1999.
The Royal Nepalese Embassy,
Barakhamba Road,
New Delhi,
21.11 o"/f] ! / k|b"if0f dfkb08 af/]

-eG;f/ ljefu dx;'n zfvfsf] k=;+=@)%^.%& d=cf}=kmf=g+=#^ r=g+=@@($ ldlt
@)%&.!.!$_
pk/f]Qm ljifodf g]kfn ;jf/L k|b"if0f dfkb08 @)%^ sf] dfkb08 / o"/f] ! sf]
dfkb08 Pp6} ePsf] eGg] hg;+Vof tyf jftfj/0f dGqfnosf] egfO{ /x]sf]n] gkfn
;jf/L k|b"if0f dfkb08 @)%^ leq k/]df o"/f] ! ;/x dfGg] u/L ldlt @)%&.!.( df
lg0f{o ePsf] Joxf]/f cg'/f]w ul/G5 egL cy{ dGqfno -/fh:j dxfzfvf_ sf]
k=;+=/f=l6=!@%.@)%^.%& r=g+=!$$^ ldlt @)%&.!.!$ sf] kqaf6 n]lvcfPsf]n]
cfjZos sfof{y{ cfb]zfg';f/ cg'/f]w ul/G5 .
21.12 cflwsfl/s lgsfo ;DaGwdf
-eG;f/ ljefusf] k=;+ r=g+ ldlt @)%&.@.#_
pQm laifo ;DaGwdf To; ljefusf] k=;+=k|f=)%^.%& r=g+ %!!* ldlt @)%&.!.@!
sf] kqsf ;DaGwdf hfkfg tyf blIf0f sf]l/ofaf6 g]kfnleq cfoft ug{ cg'dlt dfu
eO/fv]sf ;jf/L ;fwgx?sf] ;DaGwdf lgDg adf]lhd ug]{u/fpg] u/L cfoft cg'dlt
lbg] Joj:yf ug{x'g lgb]{zfg';f/ Joxf]/f cjut u/fOPsf]5 .
! hfkfg / blIf0f sf]l/ofdf pTkflbt uf8Lx? g]kfnleq cfoft ug]{ ;DaGwdf pQm
b]zx?sf pTkfbgstf{ sDkgLx?n] lbPsf] k|df0fkqx?nfO{ dfGotf lbg] .
@ o:tf k|df0fkqx? dWo] Type Approval tyf Conforlmity of production Pj+
Emissing Testing sf k|df0fkqx? clgjfo{ ?kn] x'g' kg]{ .
-240_
#= Emission Testing sf] ;l6{lkms]6df pNn]lvt k|b"if0fsf Parameters x? g]kfn

;jf/L k|b"if0f dfkb08, @)%^ åf/f lgwf{l/t Parameter x?sf] ;Ldfleq /x]sf]
x'g'kg]{ .
21.13 ckf/bzL{ zLzf ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%&.%* d=cf}=kmf=g+= # r=g+= &$% ldlt @)%&.&.!_
pk/f]Qm ;DaGwdf ckf/bzL{ lzzf k|of]u u/]/ Nofpg] ;jf/L ;fwgsf] cfoftdf
/f]s nufpg jfl0fHo dGqfnon] Joj:yf ldnfpg] / eG;f/ sfof{no] o:tf ;jf/L
;fwgsf] dx;'n a'emfp+bf hfFrkf; gug]{ eGg] ldlt @)%%.$.! df dGqL:t/sf] lg0f{o
eO{ k|efjsf/L sfof{Gjogsf] nflu lgb]{zg ePsf] ePtf klg xfn;Dd To:tf ;jf/L
;fwgx? cfoft e}/x]sf]n] Psk6s cfoft u/L hfFrkf; Pj+ btf{ e};s]kl5 To:tf
;jf/Lx?sf] ckf/bzL{ zLzf abNg nufpg s7Lg x'g] x'Fbf cfoft ubf{s} cj:yfdf
To:tf ckf/blz{ zLzf k|of]u e} cfpg] ;jf/L ;fwgsf] hfFrkf; gug{ ;DalGwt ;a}
eG;f/ sfof{nox?df lgb]{zg x'g cg'/f]w ul/Psf] 5 egL pkTosf 6«flkms k|x/L
sfof{no -sfo{ zfvf_ sf] k=;+= s.@@ -)%&.%*_ r=g+= %!@ ldlt @)%&.^.!) sf]
kqaf6 n]lvcfPsf]n] dfly pNn]v eP cg';f/ ug{x'g ldlt @)%&.^.#) sf] lg0f{ofg';f/
cg'/f]w ul/G5 .
21.14 ef/taf6 cfoft x'g] ;jf/L ;fwgx? ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= )%*.%( r=g+= !*$$ ldlt @)%*.!!.@&_
ef/taf6 cfoft x'g] ;jf/L ;fwgsf] xsdf g]kfn ;jf/L k|b"if0f dfkb08 @)%^
jdf]lhd tf]lsPsf] dfkb08leq gk/]sf] Type Approval / Confirmity of Production
;d]tsf ;DaGwdf cfjZos hfFr u/L olsg x'g ;lsg] cfjZos ;+oGqsf] plrt
Joj:yf ug{ ;Ddflgt ;jf]{Rr cbfntaf6 hg;+Vof tyf jftfj/0f dGqfnosf] gfddf
hf/L ePsf] lgb]{zgfTds cfb]z ;d]tnfO{ cfwf/ lnO{ xfnnfO{ hg;+Vof tyf jftfj/0f
dGqfnosf] )%&.*.@& sf] lg0f{ofg';f/ g} ef/taf6 cfoft x'g] ;jf/L ;fwgx? cfoft
ug{ lbg] egL ;f] dGqfnoaf6 n]lvcfPsf] Joxf]/f k]z x'Fbf ;f]xL jdf]lhd ug{ u/fpg' x'g
)%*.!!.@$ sf] lg0f{ofg';f/ cg'/f]w ub{5' .
21.15 ljB'tLo jfxgsf] COP ;DaGwdf
-eG;f/ ljefu dx;'n zfvfsf] k=;+= d=kmf= @)%*.%( r=g+= @^@)_
Osf]lehG;, sf7df8f}+sf] ldlt @)%(.!.^ df pQm sDkgLn] ef/taf6 % yfg

Electric Car aL/uGh eG;f/ sfof{no x'+b} cfoft u/]sf] Joxf]/f pNn]v u/L hg;+Vof
tyf jftfj/0f dGqfnosf g]kfn ;jf/L k|b"if0f dfkb08 @)%^ cg';f/ s'g} klg jfxg
5'6fpg dfkb08df pNn]lvt Type Approval (TA) / Conformity of Production (COP)
x'g'kg]{ t/ ljB'tLo jfxgx?sf xsdf TA / COP cfjZos kg]{ jf gkg]{ eGg] s'/f
pNn]v gePsf] ;f] ;DaGwdf pQm ljB'lto jfxgx?sf] nflu COP cfjZos gkg]{
pNn]v u/L COP lagf 5'6fpg kfpg cg'/f]w u/]sf]df ;f] ;DaGwdf lg0f{ofy{ k]z x'Fbf
k|rlnt ;jf/L k|b"if0f dfkb08, @)%^ k]6«f]n l8h]n tyf LPG af6 ;+rflnt ;jf/L
;fwgx?sf] nflu dfq /x]sf] tyf ljB'tLo ;jf/L ;fwg ;DaGwdf pNn]lvt gePsf
tyf ljB'tLo ;jf/L ;fwgaf6 k|b"if0f x'g] kbfy{ lgisfzg gx'g] b]lvPsf] cfwf/df
-241_
cfoft cg'dlt lbg pko'Qm x'g] g]kfn ;/sf/ -dGqL:t/Lo_ ldlt @)%(.@.@) sf]
lg0f{ofg';f/ hfgsf/L tyf cfjZos sf/jfxLsf nflu cg'/f]w 5 egL hg;+Vof tyf
jftfj/0f dGqfnosf] k=;+= r=g+= @#*) ldlt @)%(.@.#) sf] kqåf/f n]lvcfPsf] x'Fbf
;f]xL jdf]lhd ug{x'g ldlt @)%(.#.% sf] cfb]zfg';f/ cg'/f]w ul/G5 .
21.16 ef/tLo ;jf/L ;fwg cfoft ;DaGwdf
-eG;f/ ljefu s=k|=zfvfsf] k=;+= @)^).^! r=g+= !))* ldlt @)^).^.@#_
æef/tdf lgld{t ;jf/L ;fwgx? cGo b]zx?sf] xsdf ePsf] Joj:yf ;/x ef/tLo
lgdf{tf sDkgLx? :jodn] hf/L ug]{ TA (Type Approval) / COP (Conformoty of
Production) k|df0fx? (Self Certification) sf] cfwf/df g]kfndf cfoft ug{ :jLs[lt
k|bfg ug]{Æ eGg] g]kfn ;/sf/ -dlGqkl/ifb\_ sf] ldlt @)^).%.!* sf] j}7saf6 lg0f{o
ePsf] Joxf]/f hg;+Vof tyf jftfj/0f dGqfnosf] ldlt @)^).^.@ sf] kqaf6 pNn]v e}
cfPsf] x'Fbf ;f]sf] hfgsf/L Pj+d cfjZos sfof{y{ lg0f{ofg';f/ cg'/f]w 5 egL pBf]u,
jfl0fHo tyf cfk"lt{ dGqfnosf] k=;+= $.)^).^! r=g+= !)# ldlt @)^).^.@@ sf]
kqaf6 n]lvcfP jdf]lhd ug'{ u/fpg' x'g cfb]zfg';f/ cg'/f]w ul/G5 .
-242_
@@= pmg k}7f/L ;DaGwdf ljz]if Joj:yf

22.01 pRr u'0f:t/o'Qm pmg dfq cfoft ug{ lbg] af/]
-)%).%! sf] kl/kq ;+u|x M !& ldlt @)%!.#.&_
pk/f]Qm ljifo g]kfn /fHodf pTkfbg x'g] pmgL un}+rf u'0f:t/o'Qm xf];\ eGg]
clek|fon] g]kfn /fHodf cfoft x'g] sRrf pmgsf] u'0f:t/ g]kfn /fhkq efu # v08
$$ a}zfv @^ ut] @)%! ;fn ;+Vof $ df k|sflzt jfl0fHo dGqfnosf] ;"rgf jdf]lhd
lgwf{/0f ul/Psf]n] lgwf{l/t ;f] dfkb08eGbf sd u'0f:t/sf] sRrf pmg g]kfn /fHodf
cfoft x'g glbg jfl0fHo dGqfnosf] k=;+= j}=Jof= !(.!-!@_ $*$.)%).%! r=g+= !*^#
ldlt @)%!.#.! sf] k|fKt kqaf6 n]lvcfPsf]n] ;f] jdf]lhd ug{x'g cfb]zfg';f/ kl/kq
ul/Psf] 5 .
22.02 AGL 18 Certificates sf] gofF Joj:yf af/]
-eG;f/ ljefu dx;'n zfvfsf] k=;+= @)%%.%^ r=g+= #$@& ldlt @)%%.!.@^_
pko'{Qm ;DaGwdf k//fi6« dGqfnosf] k=;+= b=k"=P=÷(^=Pd÷$^# ldlt @)%%.!@.@#

sf] kqaf6 Go"lhNof08 ;/sf/n] ut dfr{ !%, !((( b]lv g]kfndf lgof{t x'g] pmg hides
/ skins, game Trophies and inedible animals products sf ;DaGwdf nfu" x'g] New
Export Certificates ;DaGwL gofF Certificates sf] gd"gf tyf tT;DaGwL kqsf] kmf]6f]slk
;fy} ;+nUg /fvL ;DalGwt ;a} lgsfodf hfgsf/L u/fO lbg] Joj:yfsf nflu
cfb]zfg';f/ cg'/f]w ub{5' egL jfl0fHo dGqfno ;d'Gb|kf/ Jofkf/ zfvfsf] r=g+= ;=kf=
ljljw.)%%.%^ r=g+= !(^^ ldlt @)%%.!@.@( sf] kqaf6 n]vL cfPsf] Joxf]/f k]z x'Fbf
;a} eG;f/ sfof{nodf kl/kq ug]{ egL ldlt @)%^.!.!@ df lg0f{o ePsf] Joxf]/f cg'/f]w
ub{5' .
NOTE NUMBER : 1999/NZIIC/19
The New Zealand High Commission presents its compliments to the Royal Nepalese Embassy
and has the honor to request the latter's assistance in conveying the attached documents to
the relevant authorities in Kathmandu.
The New Zealand High Commission advises that the attached documents are the new export
certificates to accompany New Zealand exports to Nepal of wool, hides and skin, game
trophies and inedible animal products. These new certificates have replaced the existing AGL
18 certificates with effect from 15 March 1999.
The New Zealand High Commission would be grateful if the Royal Nepalese Embassy would
confirm in due course that the appropriate authorities in Kathmandu have been notified of and
received, these new certificates.
The New Zealand High Commission takes this opportunity to renew to the Royal Nepalese
Embassy the assurances of its highest consideration.
-243_
@#= lnnfd ljqmL

23.01 dnvfbsf] lnnfd ljqmL af/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= lg=l6=%@-!%÷)^#.^$ r=g++=$%# ldlt
@)^$÷#÷@%_
pk/f]Qm ljifodf /fhfk'/ eG;f/ sfof{nosf] k=;+= )^#.^$ r=g++ !)# ldlt
@)^$.#.!# sf] kqjf6 rf]/L k}7f/L ePsf dnvfbx?sf] u'0f:t/ r]s ug{ / lnnfd ug]{
;DjGwdf n]vL cfPsf] Joxf]/f k]z x'Fbf lnnfd ;DjGwL Joj:yf eG;f/ lgodfjnL tyf
sfo{ljlwdf tf]lsPs} 5 . xfn;Dd rf]/L k}7f/Ldf kqmfp ePsf] dn kl/If0fsf] nflu
ljefusf] k|of]uzfnf zfvfdf cfpg] u/]sf]df To:tf] k/LIf0f :yfgLo tyf If]qLo :t/df
pknJw ePdf ;f]xL 7fpFjf6 k/LIf0f u/fp+bf ;dosf] jrt x'g hfg] b]lv+bf k/LIf0fsf]
nflu s]Gb|df k7fO /xg' gkg]{ u/L eG;f/ sfof{nox?nfO{ kl/kq ug]{ u/L ldlt
@)^$.#.@@ df lg0f{o ePsf]n] lg0f{ofg';f/ cg'/f]w ul/G5 .
23.02 pTkfbg jif{sf cfwf/df @) jif{ gfl3;s]sf ;jf/L ;fwg ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= )^#.^$ r=g++=!#( ldlt @)^$÷$÷@!_
pko'{Qm ljifodf ljleGg sfof{nox?df pTkfbg jif{n] @) jif{ gfl3;s]sf ;jf/L
tyf 9'jfgLsf ;fwgx? lnnfdL qmddf x'g ;Sg] ;+efjgfnfO{ dWogh/ /fvL To:tf
;jf/L tyf 9'jfgL ;fwgx?nfO{ lnnfddf gr9fpg] / To:tf ;jf/L tyf 9'jfgL ;fwgsf]
OlGhg / r]l;;nfO{ b'O{ 6'qmf x'g] u/L sf6L Copmplete Dismantle u/L kq'sf] efpdf
lnnfd ug]{ jf Dump ug]{ Joj:yf x'g'kg]{ ;Gbe{df Ps lglZrt Joj:yf x'g'kg]{ Aoxf]/f
k]z ePsf]df o; dGqfnosf] k=;+= /f=l6=kmf= &@ r=g+= !%$% ldlt @)^$.#.!& sf]
kqaf6 txfF ljefudf /fo dfu eO uPsf]df txfFsf] k=;++ d=cf}=l6=kmf= **.)^#.^$ r=g++
@@$* ldlt @)^$.#.@% sf] kqjf6 k|fKt /fo k]z x'Fbf æpTkfbg jif{sf cfwf/df @) jif{
gfl3;s]sf ;jf/L jf 9'jfgLsf ;fwgnfO{ kq'sf] lx;fjdf lnnfd laqmL ug{ / lnnfd
;sf/ ug]{ AolQmn] g} kq' ug]{ Aoj:yf ldnfpg dgfl;j x'g] ;fy} lnnfd ;sf/ ug]{
AolQmn] dfn;ffdg p7fO{ n}hf+bfs} cj:yfdf Complete Dismantle u/L n}hfg' kg]{Æ g]kfn
;/sf/ -;lrj:t/Lo_ ldlt @)^$.$.@ sf] lg0f{ofg';f/ cg'/f]w ul/G5 egL cy{
dGqfnosf] r=g++ & ldlt @)^$.$.# sf] kqaf6 n]vL cfPsf]n] ;f] adf]lhd ug'{ u/fpg
x'g cfb]zfg';f/ cg'/f]w 5 .
23.03 cfof]usf] lg0f{o sfof{Gjog ug]{ jf/]
-eG;f/ ljefu, sd{rf/L k|zf;g zfvfsf] k=;+= )^%.^^ r=g++=$!% ldlt @)^%÷^÷^_
cy{ dGqfno, /fh:j dxfzfvfsf] k=;+= ljljw @.)^%.^^ r=g++ !(& ldlt
@)^%.%.#! sf] kqjf6 clVtof/ b'?kof]u cg';Gwfg cfof]usf] r=g+= @$% ldlt
@)^%.%.#! sf] kqdf plNnlvt Joxf]/f sfof{Gjogsf] nflu cg'/f]w eO cfPsf] x'Fbf
cfof]usf] pQm kqsf] 5fofFk|lt ;+nUg u/L k7fOPsf] 5 . clVtof/ b'?kof]u cg';Gwfg
cfof]usf] pQm lg0f{o clgjfo{ ?kdf lgwf{l/t cjlwleq sfof{Gjog ug]{ / ;f]sf]
sfo{of]hgf & lbgleq o; ljefudf k7fpg lgb]{zg lbg] ldlt @)^%.^.@ sf]
-244_
u}/ sfg"gL ?kn] g]kfn lelqPsf ;jf/L;fwgx? k|x/L nufotsf lgsfon] kqmfp
u/L eG;f/ sfof{nodf j'emfpg ;jf/L ;fwgx? sfof{non] d'2fsf] ?kdf ?kdf u|x/0f
u/L eG;f/ P]g lgod jdf]lhd hkmt ug]{ lg0f{o ePsf ;jf/L ;fwgx? tyf
sfof{ndof k'/fgf eO{ dd{t u/L rfn' xfntdf Nofpg ;+ej ge} lnnfd ug'{kg]{ cj:yf
ePsf ;jf/L ;fwg ;d]t ;dod} lnnfd gx'Fbf s/f}8f}+sf] /fh:j gf]S;fg x'g uPsf]
Joxf]/f ;dt]sf] cfof]udf k/]sf] ph'/Lsf ;DjGwdf cfof]ujf6 ldlt @)^%.%.@% df
b]xfoadf]lhd lg0f{o ePsf]n] ;f] lg0f{o sfof{Gjogsf] nflu cg'/f]w ub{5' .
ækqmfp k/L sfg"g ad]flhd hkmt ePsf ;jf/L ;fwgx? kqmfp eP kZrft
ljleGg eG;f/ kl/;/sf v'nf 7fpFdf /fVbf 3fdkfgLn] lvof nfUg' tyf ;fljssf]
u'0f;t/df x|f; cfpg' :jefljs ePsf] / o:tf rfn' xfntsf ;jf/L ;fwg ;dod}
lnnfd ug{ ;s] plrt df]ndf lnnfd ljqmL e} ;/sf/nfO{ a9L /fh:j k|fKt x'g] cj:yf
cfp+5 . ;dodf lnnfd ug{ g;Sbf rfn' uf8L klg lju]|/ sjf8Ldf kl/0ft gxf]nf eGg
;lsG5 . emg v'nf 7fpFdf /fVbf ;'/Iffsf] kof{Kt Joj:yf x'g ;s]g eg] To;sf] rf]/L
x'g ;Sg] ;+efjgf klg TolQs} b]lvG5 . To;}n] g]kfnsf ;a} eG;f/ sfof{nox?df hkmt
e} lnnfd ug'{kg]{ cj:yfdf /x]sf / k'/fgf e} dd{t u/L rfn' xfntdf Nofpg ;+ej
gePsf ;jf/L ;fwg ;d]tsf h] hlt ;jf/L ;fwgx? 5g\ tL ;a} ^ dlxgfleq lnnfd
ljqmL u/L To;sf] hfgsf/L cfof]unfO lbg cy{ dGqfnosf ;lrjnfO{ clvtof/
b'?kof]u cg';Gwfg cfof]u P]g, @)$* sf] bkmf !@ v jdf]lhd n]vL k7fpg]Æ
-245_
@$= tYofÍ
24.01 sf]l8Ë l;6 ;DjGwdf .
-eG;f/ ljefu, tYofÍ zfvfsf] r=g+= !!*, ldltM @)^!.#.@@_
j}b]lzs Jofkf/ tYofÍ tof/ ug{sf] nflu ;+zf]lwt sf]l8Ë l;6 / sf]l8Ë ubf{
cfjZos kg]{ Unit / Country code ;DjGwL ljj/0f o;};fy ;+nUg u/L k7fOPsf] 5 .
s]xL eG;f/ sfof{nox?df sf]l8ª ubf{ k|1fkgkqaf6 k|To]s cfO6dsf] laj/0f sf]l8ª
l;6df eg'{ kg]{df ;f]] gu/L a:t'ut laj/0fsf] nflu rflxg] tYofÍsf] cfwf/df sf]l8ª
l;6df eg]{ u/]sf] kfO{of] . t;y{ cfp+bf] aif{sf] sf]l8ª l;6 ebf{ k|To]s lbgsf] k|1fkg
kq gDj/ cg';f/ x/]s cfO6dsf] ;Dk"0f{ laj/0f :ki6 ?kn] b]Vg ;lsg] u/L, sf]l8ª
l;6sf] dfly ldlt ;d]t pNn]v ug{ nufO{ ofq' zfvf / 5f]6L eG;f/ sfof{no ;d]tsf]
sf]l8ª ug]{ Joj:yf ug'{ xf]nf . w]/} h;f] eG;f/ sfof{nox?n] sf]l8ª ;DaGwL sfd ug]{
sd{rf/Lx?nfO{ cGo sfddf ;d]t nufp+bf sf]l8ª l;6 ;dodf k|fKt gx'g] ePsf]n],
sf]l8ª ;DaGwL sfd ;DkGg gu/L cGo sfddf gnufpg x'g / laefun] dfu u/]
adf]lhd tYofÍ tof/ u/]sf] 5 . 5}g ;DalGwt clws[tn] /fd|f];+u r]s u/L k7fpg] ug'{
x'g klg cfb]zfg';f/ cg'/f]w ul/G5 .
Unit code for coding
Unit code in Unit code in
unit description unit description
character character
kgm kilogram NMB Number
kl Kilo Litre PCE piece
kwt kilo watt PKT packet
lbr pound gb. us (0, PR pair
45359237 kg)
Ltr Litre RL Roll
M Per thousand sticks SQM Squre Metre
MGM Milligram STK Per stick
MM Milimeter TOL Tola (11.68 grm)
MTK Square meter UNT Unit
MTQ Cubic meter TDA Toda for Bangle
MTR Meter GMT Gana Metre
Country name and Code for Coding
CODE IN CODE IN
CODE IN I COUNTRY NAME CODE IN I COUNTRY NAME
NUMBER NUMBER
411 AF Afganistan 436 KR Korea (South)
221 AL Albania 417 KW Kuwait
311 DZ Algeria 114 SV El-Salvador
331 AO Angola 413 LB Lebanon
121 AR Argentina 326 LR Liberia
441 AU Australia 312 LY Libiya
213 AT Austria 230 LU Luxembourg
439 BH Baharain 317 MG Madagascar
429 BD Bangladesh 342 MW Malawi
131 BB Barbados 444 MY Malaysia
212 BE Belgium 317 ML Mali
425 BT Bhutan 451 MT Malta
122 BO Bolivia 117 MX Mexico
349 BW Botswana 343 MZ Mozambique
123 BR Brazil 313 MR Mauritania
-246_
442 BN Burnai 339 MU Mauritius
222 BG Bulgeria 314 MA Morocco
421 MM Myanmar 350 NE Nizer
345 BI Burandi 235 NL Netherlands
431 KH Cambodia 446 NZ New Zealand
112 CA Canada 127 NI Nicaragua
333 CF Cnt.African Rep. 328 NG Nigeria
334 TD Chad 216 NO Norway
124 CL Chile 450 OM Omen
432 CN China 426 PK Pakistan
125 CO Colombia 118 PA Panama
335 CG Congo 142 PY Paraguay
113 CR Costa Rica 141 PE Peru
132 CU Cuba 447 PH Philippines
419 CY Cyprus 227 PL Poland
223 CZ Czech Republic 136 PR Puerto Rico
321 DK Denmark 217 PT Portugal
133 DO Dominican Rep. 231 RO Romania
138 EC Ecuador 228 RU Russia
316 EG Egypt 355 RW Rwanda
336 ET Ethopia 453 SA Saudi Arabia
224 FI Finland 326 SN Senegal
214 FR France 427 SG Singapore
126 GF French Guiana 346 SO Somalia
356 GM Gambia 347 ZA South Africa
225 DE Germany 234 ES Spain
323 GH Ghana 422 LK Sri Lanka
324 GN Guinea 338 SD Sudan
226 GR Greece 233 SE Sweden
134 GL Greenland 218 CH Switzerland
115 GT Guatemala 418 SY Syria
139 GY Guyana 448 TW Taiwan
135 HT Haiti 348 TZ Tanzania
116 HN Honduras 437 TH Thailand
433 HK Hongkong 428 TB Tiibet
236 HU Hungary 315 TN Tunisia
351 IS Iceland 452 TR Turkey
423 IN India 354 UG Uganda
443 ID Indonesia 449 AE U.A.E.
412 IR Iran 232 GB U.K.
413 IQ Iraq 140 UY Uruguay
219 IE Ireland 119 US U.S.A.
414 IL Israel 129 VE Venezuela
215 IT Itlay 438 VN Vietnam
434 JP Japan 454 YE Yemen
415 JO Jordan 229 YU Yugoslavia
341 KE Kenya 511 UA Ukraine
435 KP Korea (North) 424 LA Laos
24.02 laj/0f pknJw u/fpg]
-eG;f/ ljefu tYofÍ zfvfsf] k=;++ )^!.^@, r=g+= !(!, ldlt @)^!.^.$_
To; sfof{noaf6 dfl;s ?kdf lgsf;L k}7f/L eO{/x]sf a:t'x?sf] kl/df0f, d"No
/ dx;'nsf] laj/0fx? k|fKt eO{ /x]sf]df cj pk|ft pQm laj/0f?sf] ;fy} b]xfodf
pNn]v ePsf laj/0fx? ;d]t >fj0f dlxgf b]lvs} 5'§f5'§} v'nfO{ clgjfo{ ?kdf k7fO{
lbg' x'g cfb]zfg';f/ cg'/f]w ub{5' .
-247_
tkl;n
k|fKt /fh:j /sd
l;=g+= ljj/0f ut dlxgf o; o; dlxgf s}lkmot
;Ddsf] dlxgfsf] ;Ddsf]
! dfn;fdfg lnnfd las|Laf6
@ cf=n]=k= tyf d=n]=k=j]?h"
/sd c;"nLaf6
# Go"gljhsLs/0f u/]jfktsf]
yk c;"nL
$ hf+rkf; kl5sf] kl/If0f
(PCA) af6
% dfna:t'sf] unt 3f]if0ffaf6
^ d'2f tk{msf] hl/jfgfaf6
-248_
@%= ;"rgf k|ljlw tyf sfo{ ;+rfng ljlw

25.01 Standard Operating Procedure (SOP)
-eG;f/ ljefu ;"rgf k|ljlw tyf cfw'lgsLs/0f zfvfsf] r=g++ !), ldlt @)^!.%.!)_
o; ljefusf] ;"rgf k|ljlw tyf cfw'lglss/0f zfvfjf6 tof/ kfl/Psf] SOP k|fKt
ug'{ ePs} xf]nf . k'gM pQm SOP o;}kq;fy ;+nUg /fvL k7fOPsf] 5 .
!= x]Nk 8]:s (Help Desk) cGtu{t ug'{kg]{ sfo{x?
!= k}7f/Lstf{ jf lghsf] e+;f/ Ph]06n] k|1fkgkq e/L x]Nk 8]:sdf k]z ug]{ Joj:yf
ldnfpg] .
@= k]z x'g cfPsf] k|1fkgkq 7Ls;+u el/Psf] 5 5}g x]/L k|1fkgkq 7Ls b'?:t
u/fpg ;xof]u ug]{ .
#= k|1fkgkq eg{ ghfGg]nfO{ k|1fkgkq s;/L eg]{ eGg] hfgsf/L u/fOlbg] jf
k|1fkgkq eg{sf nflu d2t ul/lbg] .
$= k|1fkgkqdf Olgl;on (Initial) b:tvt u/L k]m; e]6df k7fpg] .
%= eG;f/ hfFrkf; k|s[of, e+;f/ d"NofÍg, juL{s/0f, e+;f/ b/jGbL cflb e+;f/;+u
;DalGwt s'g} klg s'/fsf jf/]df hfgsf/L /fVg vf]Hg]nfO{ ;f] ;DaGwL hfgsf/L
u/fpg], ;f] sf nflu b]xfosf] Joj:yf ldnfpg] M
-s_ pRr txsf] eG;f/ hfFrkf; ;DaGwL 1fg ePsf] /f k cg+lst sd{rf/Lsf]
Joj:yf ug]{ .
-v_ eG;f/ P]g, lgod, kl/kq, b/jGbL lstfj, lgb]{lzsf cflbsf] Joj:Yff
ug]{ .
-u_ s'g} låljwf ePdf eG;f/ clws[t;Fu l;wf ;Dks{ ug]{ .
@= k]m; e]6 (Face Vet) cGtu{t ug'{kg]{ sfo{x?
!= k|1fkg kqsf] ;Dk"0f{ sf]i7x?df eg'{kg]{ ljj/0fx? l7s tl/sfn] e/]sf] ge/]sf],
;fy} hfFrkf; k|lqmofsf] nflu cfjZos kg]{ sfuhftx? ;+nUg u/]sf] gu/]sf]
cflb hfFr u/L ;Dk"0f{ ljj/0fx? l7s ePdf b:tvt u/L k|1fkg kq btf{ ug{
k7fpg] .
@= olb k|1fkg kqdf el/Psf] ;Dk"0f{ ljj/0fx? l7s gePsf] kfOPdf 7Ls;+u eg{sf
nflu x]Nk 8]:sdf g} lkmtf{ k7fpg] jf s'g} lJbljwf ePdf eG;f/ clws[t;Fu
l;wf ;Dks{ ug]{ .
#= k|1fkgkqdf 3f]if0ff ul/Psf s'/fx?nfO{ k'li6 ug{ ;+nUg ul/g] sfuhftx? kof{Kt
/ ;Totfdf cfwfl/t eP gePsf] olsg ug{ / k|1fkgkqdf ef}lts lg/LIf0f ug]{
hf+rsLsf] gfd tf]Sgsf nflu k]m; e]6df ;Dej ePdf Pshgf e+;f/ clws[tsf]
Joj:yf ul/g' kg]{ .
$= k|1fkgkq btf{ e};s]kl5 k]m; e]6df vl6Psf] e+;f/ clws[tn] hf+rsL tf]Sg] /
k|1fkgkqnfO{ sDKo"6/ OG6«L ug]{ sf]7fdf k7fpg] .
-249_
#= 8]6f OG6«L (Data Entry) cGtu{t ug'{kg]{ sfo{x?

hf+rkf; ;DaGwL sfo{ M
!= k|1fkgkqsf] sf]i7df e/]sf] ljj/0fx?nfO{ ;lx ?kdf k|lji6 u/L sDKo"6/ btf{
u/L sDKo"6/n] lbPsf] /lhi6«]zg gDa/ k|1fkgkqdf n]Vg] / k|lji6stf{sf]
b:tvt eGg] :yfgdf b:tvt ug]{ .
@= OG6«L ug]{ s|ddf s'g} s'/f c:ki6 ePdf jf låljwf ePdf OG6\|L ?ddf vl6Psf]
hf+rsLn] :ki6 ug]{ jf e+;f/ Ph]G6;+u ;Dks{ ug'{kg]{ eP hf+rsL;+u ;dGjo
u/L eG;f/ Ph]06nfO{ af]nfO{ :ki6 ug]{, lghn] :ki6 ug{ g;s]df e+;f/
clws[t;+u ;Dks{ u/L :ki6 ug]{ .
#= 8f6f OG6\|L kZrft ;fdfgsf] ef}lts lg/LIf0fsf nflu k|1fkgkqnfO{ hfFrsLsf]
sf]7fdf k7fpg] Joj:yf ldnfpg] .
$= 8f6f OG6«L ug]{ sIfdf sd{rf/L jfx]s cGo s'g} AolQmnfO{ s'g} plrt sf/0f
ePdf dfq k|j]z ug{ lbg], cGoyf k|j]z lgif]w ug]{ .
cGo sfo{ M
!= sfof{no, ljefu tyf dGqfnonfO{ rflxg] cfjZos tYofÍ k|zf]wg u/L
pknJw u/fpg] . olb s'g} tYofÍ k|zf]wg ug]{ k|f]u|fd sDKo"6/df pknJw
gePdf sDKo'6/ k|f]u|fd/ tyf ljif]z1x?;+u ;x–sfo{ u/L ;f] ;DaGwL
k|f]u|fd ljsf; ug]{ . k|zf]lwt tYofÍx? s;nfO{ slxn] pknAw u/fPsf] xf]
;f] sf] /]s8{ /lhi6/df /fVg] . dfly pNn]lvt tYofÍ k|zf]wg sfo{x?sf]
lhDd]jf/L s'g} JolQm ljz]ifnfO{ tf]Sg' kg]{ .
@= cflzs'8f k|0ffnL ;+rfng ubf{ ljleGg df]8]nx?sf] ;+rfng ug'{ kg]{ x'G5 .
;f] sfo{sf nflu tf]lsPsf sd{rf/Lx? dWo] s;-s;n] s] s] sfo{ ug]{ xf,] ;f]
cg'?k ;d'x agfO{ pQm sfo{ ;DaGwL lhDd]jf/L k'/f ug'{ kg]{ x'G5 . To;sf]
nflu s'g sd{rf/Ln] s] ug]{ eGg] ;DaGwdf e+;f/ k|d'vn] /lhi6/df hgfO{
lhDd]jf/L tf]lslbg] / ;f]xL cg';f/ User sf] k|of]u ug]{ u/L cfjZos
Joj:yf ldnfpg] .
#= pknAw ;ˆ6j]o/, xf8{j]o/, Dofg'cn jf ufO8 a's, P]g, lgod, kl/kq,
lgb]{lzsfx?nfO{ /lhi6/df /]s8{ hgfO{ /fVg] Joj:yf ug]{, ;f] sf nflu e+;f/
k|d'vn] s'g} AolQm ljz]ifsf] lhDd]jf/L] tf]lslbg] .
$= ;DalGwt kmf]sn clkm;/ (Focal Officer), k|d'v eG;f/ clws[t / k|d'v
eG;f/ k|zf;ssf] ;'emfj Pj+ lgb]{zg cg'?k xf8{j]o/ dd{t ;Def/sf] nflu
y8{ kf6L{;+u Contract ug{ ;xof]u ug]{, sDKo"6/ tyf ;Da4 pks/0fx?sf]
;fdfGo x]/ljrf/, ;/;kmfO / dd{t ;+ef/ ug]{ u/fpg] .
%= cfjZos ;fdfg kl/jt{g ug'{ kg]{ cj:yf eP, s'g} ;fdfu|L hu]8fdf /fVg'
kg]{ eP ;DalGwt kmf]sn clkm;/nfO{ ;do ;dodf hfgsf/L u/fpg] .
^= l;:6d ck8]6 (System Update) jf l;:6ddf cfsl:ds ?kdf cfPsf]
;d:of Tolx+af6 tTsfn ;dfwfg ug{ ;Sg] eP ;d:ofsf] ;dfwfg u/L pQm
;d:of / ul/Psf] ;dfwfg /lhi6/df /]s8{ hgfO{ ljefunfO{ hfgsf/L
u/fpg] . ;d:of ;dfwfg ug{ g;s]df /lhi6/df /]s8{ hgfO{ ;d:of
;dfwfgsf nflu ljefudf n]Vg] / ljefuaf6 vl6 u} ;dfwfg ug]{
clws[tnfO{ /lhi6/df ;dfwfg ug]{ tl/sf jf/] n]Vg nufO{ ;lx u/fpg] .
&= k|To]s lbgsf] sf/f]jf/ ;lsPkl5 8]6f Jofsck (Data Backup) ug]{ .
-250_
*= ;e{/ (Server) vf]Ng] / aGb ug]{ sfo{ ug]{ .
$= P;]:d]06 (Accessment) cGtu{t ug'{kg]{ sfo{x?
!= ef}lts lg/LIf0f kZrft dx;'n tyf s/ lgwf{/0fsf nflu hf+rsLn] k|1fkgkq
P;];d]06 sf]7fdf k7fpg] Joj:yf ldnfpg] .
@= P;]:d]06 clkm;/n] ef}lts lg/LIf0f eO{ k|fKt x'g cfPsf] k|1fkgkq ;+zf]wg
ug'{ kg]{ s'g} sf/0f eP ;+zf]wg u/L jf gkg]{ eP ;f]xL adf]lhd cfk}+mn] 8\o'6L
P;];d]06 ug]{, k|1fkgkqdf P;]:d]06 gDa/ n]Vg], P;]:d]06 gf]l6; lk|G6cfp6
(Assessment Notice Printout) lgsfnL k|1fkgkqsf ;fy gTyL ug]{ /
k|1fkgkqnfO{ sDKo"6/sf] Sof; sfp06/ (Cash Counter) df k7fpg] .
#= k|1fkgkqsf] P;]:d]06 ug]{ s|ddf s'g} lJbljwf ePdf P;];d]06 clkm;/sf]
sf]7fdf ;DalGwt 3f]if0ffstf{nfO{ dfq k|j]z ug{ lbg] Joj:yf ldnfpg] .
$= ;Dk"0f{ k|1fkgkqsf] hfFrkf; ;lsPkl5 OG6«L sf]7fsf] tYofÍ k|zf]wg ug]{
lhDd]jf/L kfPsf sd{rf/L;+u ;Dks{ u/L cfjZos tYofÍ lk|06 u/fO{ e+;f/
k|d'vnfO{ a'emfpg] .
%= Psfp06 (Account) cGtu{t ug'{kg]{ sfo{x?
!= P;];d]06 ePsf k|1fkgkq vf]n]/ MODACC df]8]nåf/f 8f6f Entry ug]{ tyf
sDKo"6/ dfk{mt Sof; k]d]06 u/L k|1fkgkq ;DalGwt /l;b sf6\g] sd{rf/Lsxf+
k7fpg] .
@= /l;b sf6\g] sd{rf/Ln] nfUg] /fhZj a'lemlnO{ P;]:d]06 gf]l6; x]/L ;f]xL adf]lhd
/l;b sf6\g] / k|1fkgkqnfO{ k|1fkgkq ;l6{ª ug]{ sd{rf/Lsxf+ k7fpg] . of]
sf]7fdf klg sd{rf/L jfx]s cGonfO{ k|j]z /f]s nufpg' kg]{ .
#= k|To]s lbgsf] ;Dk"0f{ /fh:j a'lem;s]kl5 ;f] lbgsf] /fh:j c;'nLsf] d=n]=k=
kmf=g+= !)* adf]lhdsf] /fhZj ljj/0f / sDKo"6/af6 lgsflnPsf] /fhZj ljj/0f
le8fg u/L tf]lsPsf] clws[tnfO{ a'emfpg] .
^= ef}lts lg/LIf0f (Physical Verification) cGtu{t ug'{kg]{ sfo{x? M
!= sDKo"6/ OG6\|L eO{ k|fKt x'g cfPsf] k|1fkgkq hf+rsLn] cfˆgf] hf+rkf; ;DaGwL
/lhi6/df btf{ ug]{ .
@= dfnj:t'sf] ef}lts lg/LIf0f ug]{, ef}lts lg/LIf0fdf hf+bf tf]lsPsf] e+;f/
clws[tnfO{ klg ;fydf lnO{ hfg] jf e+;f/ clws[tsf] cfb]zn] hf+rsL :jo+n]
ef}lts lg/LIf0f ug]{ .
#= dfnj:t'sf] ef}lts lg/LIf0f ubf{ b]xfosf s'/fx?df ljif]z Wofg k'/\ofpg] M
-s_ k|1fkgkqdf 3f]if0ff ul/P cg'?k dfnj:t'sf] gfd, a|f08, ;fOh, u'0f:t/,
kl/df0f, d"No, auL{s/0f ;+s]t gDa/ cflb s'/fx? 7Ls eP gePsf] .
-v_ k|1fkgkqdf 3f]if0ff ul/Psf s'/fx?nfO{ k'li6 ug]{ sfuhftx? -h:t]fM
a}+lsª sfuhft, OGEjfO;, Koflsª lni6, ef8f ljdfsf] sfuhft cflb_ k'/f
eP gePsf] .
-u_ k]z ul/Psf sfuhftx? ;xL ;To eP gePsf] .
-3_ s'g} lgsfosf] l;kmf/L;df dfq lgsf;L jf k}7f/L ug{ kfOg] dfnj:t' eP
To:tf] l;kmf/L; kq ePsf] gePsf] .
-ª_ k|of]uzfnf k/LIf0f u/]/ dfq lgsf;L jf k}7f/L ug'{kg]{ dfnj:t' eP To:tf]
k/LIf0f k|ltj]bg ePsf] gePsf] .
-r_ dx;'n 5'6 kfpg] dfnj:t' eP s'g P]g, lgod, kl/kq cg';f/ 5'6 kfpg]
xf] jf xf]Og olsg ug]{ .
-251_
-5_ b/jGbL adf]lhd nfUg] e+;f/ dx;'n, s/, z'Ns Pj+ cGo b:t'/x? ;j}
;xL 9+un] nfu]sf] gnfu]sf] .
-h_ d"Nodf ;dfof]hg ul/g' kg]{ ef8f, ljdf tyf cGo vr{x?sf] 3f]if0ff ;xL
eP gePsf] .
$= dfnj:t'sf] ef}lts lg/LIf0f ubf{ s'g} s'/f cfk"mnfO{ c:ki6 ePdf jf s'g} s'/f
km/s kfOPdf cfk"meGbf dflyNnf] clws[t ;dIf k]z u/L ePsf] cfb]zfg';f/
ug]{ .
&= cflzs'8f kmf]sn clws[t (ASYCUDA Focal Officer) n] ug'{kg]{ sfo{x? M
1) sDKo"6/df 8f6f OG6«L ug]{, P;]:d]06 ug]{, k|1fkgkq z+;f]wg ug]{, Sof; k]d]06
ug]{, tYofÍ lgsfNg], Tariff table ck8]6 ug]{, Rule n]Vg], e+;f/ k|lqmofx? yk36
ug]{, b}lgs /fhZj -sDKo"6/ / Dofg'cn_ le8fpg], ;e{/ vf]Ng] / aGb ug]{,
sDKo"6/ / ;Da4 pks/0fx?sf] x]/ljrf/, ;/;kmfO, ;fdfGo dd{t ;+ef/ ug]{,
b}lgs 8]6f Jofsck ug]{ h:tf sfo{x?sf nflu e+;f/ k|d'v;+u ;Nnfx u/L
lhDd]jf/L tf]lslbg] / oL ;Dk"0f{ sfo{x? ;DkGg ug{ u/fpg k|d'v lhDd]jf/L lnO{
sfo{ ug]{ .
2) dfly a"+bf ! b]lv % df pNn]lvt sfo{x? ;xL 9+uaf6 eP gePsf] cg'udg u/L
;xL 9+uaf6 sfo{ ;DkGg u/fpg ;xof]u ug]{ / ;f] sf] k|ltj]bg e+;f/ k|d'vnfO{
lbg] .
3) cfl;s'8f ;+rfngdf s'g} ;d:of b]lvPdf ;DalGwt ;j}sf] ;xof]u lnO{ ;d:ofsf]
lg/fs/0f ug]{ u/fpg] . s'g} ;d:ofsf] lg/fs/0f x'g g;s]df dflyNn]f lgsfodf
hfgsf/L u/fpg] .
4) cfl;s'8f ;DaGwL sfo{x?sf] ;dGjo, x]/ljrf/, /]vb]v ug]{ .
25.02 cf+lzs ;b/:ofxf gug]{ jf/]
-eG;f/ ljefu ;"rgf k|ljlw tyf cfw'lgsLs/0f zfvfsf] r=g++ ^) ldlt @)^!.(.(_
cflzs'8f k|0ffnLdf cf+lzs ;b/:ofxf ubf{ k|1fkg kqnfO{ k|zf]wg ug{ gldNg]
ePsf]n] tYofÍdf To:tf] lgsf;L k}7f/Lsf] 8f6f b]lv+b}g t/ k'/} /sd ;b/:ofxf ubf{sf]
cj:yfdf eg] tYofÍ ;d]t k'/} 8f6f SofKr/ x'g] l;i6dn] ;d]t lng] ePsf]n] cf+lzs
;b/:ofxf ug]{ sfo{ gug'{ eGg] ldlt @)^!.(.* sf] lg0f{ofg';f/ cg'/f]w 5 .
-252_
@^= Jofkf/ ;xhLs/0f

26.01 Jofkf/ ;xhLs/0f ;ldltnfO{ ;lqmo jgfpg] af/]
-eG;f/ ljefu, lg/LIf0f zfvfsf] k=;+= )^#.^$ lg=kl/kq r=g++=!%( ldlt @)^#÷&÷@*_
eG;f/ k|zf;gnfO{ kf/bzL{, ;xh Pj+ ;Ifd t'NofO{ j}b]lzs Jofkf/ ;xhLs/0fdf
k'¥ofpg] p2]Zon] o; ljefusf] k"j{ kqjf6 :yfgLo:t/df Jofkf/ ;xhLs/0f ;ldlt u7
;f] ;ldltn] ug'{kg]{ sfd sf/jfxLsf ;DaGwdf cfjZos lgb]{zs k7fOPsf] Joxf]/f cjut
tT;DjGwdf pQm ;ldltsf] j}7s lgoldt / lg/Gt/ ?kdf k|To]s dlxgfsf] klxnf] ;ftfdf
;f] j}7sdf lhNnf k|zf;gsf] k|ltlglwnfO{ cfdGq0f ul/ ;fj{hlgs ;'g'jfO{ ;d]tsf] Jo
ul/ ;f]sf] hfgsf/L ef]lnkN6} o; ljefudf lgoldt ?kdf k7fpg] ug'{ x'g lgb]{zfg';f/
ub{5' .
26.02 dx;'n 5'6sf] l;kmfl/; ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= )^%.^^ r=g++=$)* ldlt @)^$÷$÷@$_
g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 k|dfl0ft u/L ;'ljwf lbg'kg]{ egL l;kmfl/; ePdf
k}7f/Ldf eG;f/ dx;'n 5'6 lbg] tyf ;DjlGwt lgsfosf] l;kmfl/;df dfq k}7f/L ug{
kfpg] u/L cfly{s P]g, @)^$ df Joj:yf ePsf]df ;f] k|of]hgsf nflu xfn;Dd
;DalGwt lgsfon] o; ljefunfO{ ;Djf]wg u/L l;kmfl/; ug]{ / ;DalGwt lgsfosf] ;f]]
l;kmfl/; adf]lhd o; ljefuaf6 ;DalGwt eG;f/ sfof{nodf n]vL hfg] u/]sf] Aoxf]/f
ljlbt} 5 . o; k|sf/sf] sfo{ k|0ffnLn] sfddf bf]xf]/f]kg / cgfjZos ;do vr{sf ;fy}
emGeml6nf] x'g] u/]sf] ;d]t dx;'; ul/Psf] x'Fbf Aofkf/ ;xhLs/0f ug]{ tyf ;]jfu|fxLn]
l56f] 5l/tf] ;]jf kfpg eGg] p2]Zon] cfly{s P]gsf] ;f] Aoj:yf cg';f/sf] ;'ljwfsf]
l;kmfl/; ug]{ lgsfon] l;w} ;DalGwt eG;f/ sfof{nodf l;kmfl/; u/L k7fpg ;Sg] /
;DalGwt eG;f/ sfof{non] To:tf] l;kmfl/; k|fKt ePkl5 cfly{s P]g adf]lhdsf] ;'ljwf
pknAw u/fpg ;Sg] Aoxf]/f hfgsf/Lsf] nflu ;DalGwt lgsfox?df cg'/f]w ug]{ egL
ldlt @)^$.%.!$ df lg0f{o ePsf]n] ;f]xLadf]lhd To:tf l;kmfl/;x? ;DalGwt
sfof{nod} l;w} k7fpg] Aoj:yf x'g lg0f{ofg';f/ cg'/f]w ul/G5 .
26.03 k|lqmof ;/nLs/0f ug]{ ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++= @$$ ldlt @)^$÷%÷#_
cfly{s P]g, @)^$ sf] cg';'rL ! sf] bkmf @* sf] pkbkmf -@_ df pBf]un]
cfˆgf] pBf]usf] ;+rfngsf] nflu cfk}mn] k|of]u ug]{ u/L pBf]u ljefusf] l;kmfl/;df
k}7f/L ug]{ jfx]s k'/fgf dfnj:t' k}7f/L ug{ kfOg]5}g eGg] pNn]v ePsf] ;DjGwdf
cfly{s P]g,@)^$ sf] bkmf @! n] lbPsf] clwsf/ k|of]u u/L lgDgadf]lhdsf] -s_, -v_ -
u_ sf] ;Gbe{df sfg"gn] k|Tofe"lt u/]sf] ;'ljwfnfO{ k|lqmof ;/nLs/0f u/L ;xh jgfO
JofVof u/L ;f]sf] hfgsf/L ;DjlGwt ljefu tyf ;ldltnfO{ lbg] g]kfn ;/sf/ -df=
dGqL:t/_ sf] ldlt @)^$.%.@ sf] lg0f{ofg';f/ cg'/f]w ub{5' egL cy{ dGqfnosf] r=g+
!^) ldlt @)^$.%.# sf] kqjf6 n]vL cfPsf]n] txfF hfgsf/L u/fpg] ldlt @)^$.%.#
sf] cfb]zfg';f/ cg'/f]w 5 .
-253_
-s_ pBf]u ljefusf] l;kmfl;;df pBf]un] cfk}mn] k|of]u ug{ k}7f/L ug]{ k'/fgf ldn
d]lzg/L oGq pks/0f, sRrf kbfy{ / ;xfos sRrf kbfy{nfO{ hgfpg] u/L
JofVof ug]{ .
-v_ l;kmfl/; ug]{ lgsfodf 7"nf / dem}fnf pBf]usf] xsdf pBf]u ljefu / 3/]n'
tyf ;fgf pBf]usf] xsdf 3/]n' tyf ;fgf pBf]u ljefu jf ;DjlGwt
lhNnfl:yt 3/]n' tyf ;fgf pBf]u sfof{no tyf 3/]n' tyf ;fgf pBf]u ljsf;
;ldlt cGtu{t ;+rflnt pBf]ux?sf] xsdf 3/]n'\ tyf ;fgf pBf]u ljsf;
;ldltn] ug]{ .
-u_ pBf]usf] dfu cg';f/ Ifdtf / vkt cg'kft ;d]tsf cfwf/df jflif{s Psd'i6
klg l;kmfl/; ug{ ;Sg] Jofj:yf ug]{ .
-3_ ldlt @)^$.#.@& ut]leq k|tLtkq v]fln;s]sf pBf]ux?n] l;kmfl/; Nofpg
;fGble{s gx'Fbf To:tf] @)^$.#.@& ;Dd Pn ;L vf]n]sf] k}7f/Lsf xsdf cffly{s
P]g,@)^# n] k|Tofe"lt u/]sf] ;'ljwf adf]lhd hfFrkf; ug{ kfpg] Joj:yf ug]{ .
26.04 cfoftdf ;xhtf jf/]

-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^$.^% r=g++=^)& ldlt @)^$÷^÷!$_
pko'{Qm ljifodf pBf]u ;+u7g df]/Ën] ef/tsf] klZrd j+ufn /fHosf] bf]dgf
vf]nfsf] k'n elTsO{ ljut ! dlxgfb]lv o; If]qsf] cfoft÷lgof{t 7Kk ePsf]n] o;
If]qsf lgsf;Ld"ns pBf]ux?n] lj/f6gu/ eG;f/ cGtu{t kf;j'ssf dfWodjf6 k}7f/L
ug]{ pBf]usf nflu /S;f}n jL/uGh dfu{ t'ngfTds ?kdf ;lhnf] kg]{ ePsf]n] xfnnfO{
jL/uGh eG;f/ sfof{nodfk{mt lj/f6gu/ eG;f/ sfof{nodf /x]sf] ;DjlGwt pBf]usf]
kf;j'sdf r9fpg kfpg] Joj:yfsf nflu cg'/f]w u/]sf] Joxf]/f k]z x'Fbf g]kfnL
pBf]ux?nfO{ cfoft / lgof{tsf nflu j}slNks ?6 ;xh tl/sfn] pkof]u ug{ lbg lgDg
j'+bfx? g]kfn ;/sf/ -df= dGqL:t/_ sf] ldlt @)^$.^.!! sf] lg0f{ofg';f/ :jLs[lt eO{
sfof{Gjogsf] nflu k|fKt ePsf]n] lg0f{ofg';f/ x'g cfb]zfg';f/ cg'/f]w 5 .
1. lj/f6gu/ eG;f/ sfof{nojf6 kf;j'ssf] ;'ljwf lnPsf pBf]ux?n] lj/f6gu/
eG;f/ sfof{nojf6 kf;j's km's'jf u/fPsf] /sdsf] lnlvt hfgsf/L pBf]usf] dfu
adf]lhd jL/uGh eG;f/ sfof{no jf ;'Vvf jGb/ufx eG;f/ sfof{nodf lbg] .
2. lj/f6gu/ eG;f/ sfof{non] kf;j's km's'jf u/]sf] /sdsf] cfwf/df jL/uGh÷;'Vvf
jGb/ufx eG;f/ sfof{non] pBf]usf] sRrf kbfy{ Pj+ ;xfos sRrf kbfy{ k}7f/L
ug{ lbg] .
3. lj/f6gu/ eG;f/ sfof{nojf6 kf;j'ssf] ;'ljwf lnPsf pBf]ux?sf] 5'§} kf;j'ssf]
clen]v /fvL lj/f6gu/ eG;f/ sfof{nosf] jf6f] rfn" ePkl5 To:tf] clen]v
lj/f6gu/ eG;f/ sfof{nod} k7fO lbg] .
4. kf;j's km's'jfsf] /sd jfFsL geO{ gofF w/f}6L lng'kg]{ ePdf To:tf] /sd dfnj:t'
hfFrkf; ePkl5 ljj/0f ;lxt lj/f6gu/ eG;f/ sfof{nodf k7fO lbg] .
lj/f6gu/ eG;f/ sfof{nojf6 kf;j's ;'ljwf lnPsf pBf]ux?n] ;'ljwf cg';f/ jL/uGh
-254_
jf ;'Vvf jGb/ufx eG;f/ sfof{nojf6 pko'{Qm jdf]lhd u/L kf;j's ;'ljwfdf pBf]usf]
nflu cfly{s P]g, @)^$ n] k|bfg u/]sf] ;'ljwf jdf]lhd sRrf kbfy{, ;xfos sRrf
kbfy{ -KoflsË d]6]l/on ;d]t_ k}7f/L ug{ lbg] / o:tf] ;'ljwf lj/f6gu/ hf]ujgLsf] dfu{
;xh gePsf] cjlw;Dd lbg] .
26.05 cf}Bf]lus d]lzgsf] lgof{tdf l;kmfl/; ug]{ ;DaGwdf
-eG;f/ ljefu, dx;'n zfvfsf] k=;+= kl/kq !^.)^%.^^ r=g++=@)!) ldlt @)^$÷(÷^_
pk/f]Qm ljifodf pBf]u ljefusf] r=g+= !(@$ ldlt @)^$.*.@* sf] kq k|fKt
eO{ Aoxf]/f k]z x'Fbf cfly{s P]g, @)^$ sf] cg';"rL–! sf] bkmf !) sf] pkbkmf -$_
cg';f/ k|of]u eO;s]sf] cf}Bf]lus d]lzg/L lgof{t ug]{ ;DaGwdf cfly{s P]gdf :ki6
n]lvPsf] s'/fdf pBf]un] ljefun] l;w} eG;f/ sfof{nodf g} l;kmfl/; ug]{ Aoj:yf ePdf
Aofkf/ ;xhLs/0fdf 6]jf k'Ug] b]lv+bf cj pk|fGt ;DalGwt eG;f/ sfof{nodf g}
l;kmfl/; ug]{ / ljb]zL d'b|f k|fKt ul/;s]sf] k|df0fsf] cfwf/df eG;f/ sfof{non] lgsf;L
ug{ lbg ;Sg] egL ldlt @)^$.(.@ df lg0f{o ePsf]n] lg0f{ofg';f/ cg'/f]w 5 .
-255_
kl/lzi6–!
jfl0fHo dGqfnosf] @)$(.*.!% sf] -lgsf;L k}7f/L ;DjGwL_ ;"rgf
-g]kfn /fhkq efu # v08 $@ ;+Vof ## ldlt @)$(.*.!%_
-@)^).&.@$ ;Dd ePsf ;+zf]wg ;d]t ldnfOPsf] ?kdf_
;"rgf–!
lgsf;L k}7f/L lgoGq0f P]g, @)!# sf] bkmf # n] lbPsf] clwsf/ k|of]u u/L g]kfn
;/sf/n] g]kfn /fHojf6 lgsf;L / g]kfn /fHoleq k}7f/L ug{ :jLs[lt lbPdf jfx]s k"0f{
jGb]h nufOPsf j:t'x? / kl/df0ffTds jGb]h nufOPsf j:t'x? b]xfo jdf]lhd lgoGq0f
u/]sf]n] of] cfb]z hf/L u/]sf] 5 .
cg';"rL–!
lgsf;Lsf nflu k"0f{ jGb]h / kl/df0ffTds jGb]h nufOPsf j:t'x?
!= k"0f{ jGb]h nufOPsf j:t'x?
-c_ ;a} b]zx?df lgsf;L x'g]df M
-s_ k'/ftflTjs tyf wfld{s dxTjsf j:t'x?
!= ljb]z tyf :jb]zL k'/ftflTjs dxTjsf l;Ssfx?
@= b]j–b]jtfsf] d"lt{, tf8kq, ef]hkq
#= P]ltxfl;s dxTjsf kf}efx?
$= ufO{ tyf uf]? -@)%%.#.@^ sf] g]kfn /fhkqjf6 yk_
-v_ jGohGt' ;+/If0f ;DjGwL j:t'x?
!= h+unL hLjhGt'
@= h+unL hLjhGt'sf] lkQ nufot ltgsf] z/L/sf s'g} klg
c+u efu
#= s:t'/L
$= ;k{sf] 5fnf, 5]kf/fsf] 5fnf
-u_ dfbs kbfy{x?
uf+hf, clkmd, r/]z -l;+un sGe]G;g ckmgf/sf]l6S; !(^!
df kl/efiff ul/P jdf]lhd_
-256_
-3_ d"Nojfg wft', -;'g rf+bL ;d]t_ t/ cy{ dGqfnojf6 ;do
;dodf hf/L x'g] u'06f, lem6L, ef/L cfb]zdf k/]sf]df ;f]xL jdf]lhd
x'g]5 -@)^).&.@$ sf] g]kfn /fhkqjf6 ;+zf]lwt_ .
-ª_ cf}Bf]lus dxTjsf j:t'x? M
!= ljikmf]6s kbfy{ / P]hgnfO{ rflxg] ô"h jf ô"hsf] nflu
rflxg] j:t'
@= h+uL v/vhfgf tof/Lsf] nflu rflxg] kbfy{x?
-r_ cf}Bf]lus sRrf kbfy{x?
!= sf+rf] 5fnf -8«fO ;fN6]8 ;d]t_
@= sRRff pg
#= ;Dk"0f{ cfofltt sRrf kbfy{, kf6{ / k"+hLut j:t'x?
æt/, –
-s_ To:tf j:t'x? h'g p2]Zosf nflu k}7f/L ul/Psf] xf]
;f] p2]Zo kl/k"lt{ x'g g;Sg] ePdf ;f]sf] ;6[f csf]{
;f]lx j:t' (Replacement sf] ?kdf_ k}7f/L ug{
;lsg]5 .
-v_ To:tf j:t'x? g]kfndf vkt gx'g] eO{ lkmtf{
k7fpg' kg]{ ePdf k}7f/L ubf{ e'STffgL eP j/fj/sf]
ljb]zL d'b|f lkmtf{ Nofpg] zt{df Jofkfl/s
k|of]hgsf] nflu j:t' k}7f/L ubf{sf] cj:yfdf nfUg]
eG;f/ dx;'n, s/ tyf lgsf;L ubf{ nfUg] s/,
z'Ns lt/L lkmtf{ ug{ ;lsg]5 . -ldlt @)%^.!.@&
sf] g]kfn /fhkqjf6 yk_ .
-5_ cGo ;fdfgx?
!= dld/f
@= uf]lnof / lr/fg sf7
-cf_ ef/tdf dfq lgsf;L x'g]df
ef/t jfx]s cGo b]zx?jf6 k}7f/L ePsf ;a} j:t'x? -u'06f, lem6L,
ef/L cfb]zn] n}hfg kfpg] jfx]s_
@= kl/df0ffTds jGb]h nufOPsf j:t'x?
!= !)) s]=hL eGbf a9L k|tLtkq gvf]nL lgsf;L ul/g] sRrf /]zd -ldlt
@)%%.%.!% g]kfn /fhkqjf6 ;+zf]lwt_
-257_
@= lrgL -ldlt @)%&.%.! sf] g]kfn /fhkqjf6 yk_ -o'/f]k]nL ;+3jf6 g]kfnnfO{
k|fKt x'g] sf]6f cGtu{t lgsf;L ul/g] lrgL jfx]s -@)%(.(.# sf] g]kfn
/fhkqdf k|sflzt ;"rgf cg';f/ yk_
#= g]kfnL;]gf / ;z:q k|x/L jnn] k|of]u ug]{ r':tf;+u ldNbf] h'Nbf]
(Camouflage sk8f -@)%(.(.! sf] g]kfn /fhkqdf k|sflzt ;"rgf
cg';f/ yk_
#= v'Nnf ?kdf lgsf;L ug{ lbOg] ;fdfgx? M
lgsf;L ug{ k|ltjGw gnufOPsf / kl/df0ffTds jGb]hdf gk/]sf ;fdfgx?
b|i6Jo M
!= kl/df0ffTds jGb]h nfu]sf ;fdfgx? / logLx?nfO{ slt lgsf;L ug{ lbg] eGg]
ljifodf jfl0fHo dGqfnon] ;do ;dodf lgwf{/0f u/] jdf]lhd x'g]5 .
@= dfly pNn]lvt ;fdfgx? dWo] s'g ;fdfg lgsf;L ug{ lbg] eGg] JofVof jfl0fHo
dGqfnon] ug]{5 .
cg';"rL–@
k}7f/Lsf nflu k"0f{ jGb]h nfu]sf j:t'x?
!= k"0f{ jGb]h nfu]sf ;fdfgx? M
!=! :jf:YonfO{ xfgL ug]{ ;fdfgx?
-s_ clkmd, dlkm{g h:tf nfu' kbfy{x?
-v_ ;f7L k|ltzt eGbf a9L cNsf]xn ePsf dlb/fx? -dlb/f pBf]udf
sRrf kbfy{sf] ?kdf k|of]u ug{sf] nflu k}7f/L ul/g] dfN6 :k|L6
jfx]s_ -@)%%.#.@# sf] g]kfn /fhkqjf6 ;+zf]lwt_
!=@ xftxltof/ / ljikmf]6s kbfy{x? -g]kfn ;sf/sf] Ohfht–kq k|fKt jfx]s_
-s_ v/vhfgf jgfpg rflxg] cfjZos ;fdfgx?
-v_ jGb's / jGb'ssf uf]nLx?
-u_ sfuh jfx]ssf s]kx? (Capes)
-3_ cGo ljikmf]6s kbfy{x? / xftxltof/x?
!=# /]l8of] ;+rf/ -nfOG;]G;_ lgodfjnL @)$( sf] lgod !* jdf]lhd nfO;]G;
lng gkg]{ /]l8of] oGq jfx]s jfo/n];, jfsL6sL, s8{n]; k|;f/ oGq,
:of6]nfO6 sDo"lgs]zg, :of6]nfO6 l/l;e/ lnÍ /]l8of] pks/0f h:tf
/]l8of] pks/0f / cGo o:t} zJbjfxs, ;Djfbjfxs, b[iojfxs tYofÍ
jfxs, /]l8of] oGqx? -g]kfn ;/sf/sf] :jLs[lt k|fKt jfx]s_ -ldlt
@)^).!@.!^ sf] g]kfn /fhkqjf6 ;+zf]lwt_
!=$= d"Nojfg wft' -;'g, rf+bL ;d]t_ t/ ;'grfFbLsf] ;DjGwdf v08 %) ;+Vof
!$ ldlt @)%&.$.@ g]kfn /fhkq efu # df k|sflzt cy{ dGqfnosf]
-258_
u'06f lem6L ef/L cfb]zdf k/]sf] jfx]s cGo ;'grfFbLsf] k}7f/L jfl0fHo
ljefujf6 hf/L ePsf] cfoft Ohfht kqsf] cfwf/df g]kfn /fi6« j}Í jf
;f] j}Ín] tf]s]sf] jfl0fHo j}Ín] ug{ kfpg] 5 . -ldlt @)^).&.@$ sf] g]kfn
/fhkqjf6 ;+zf]lwt_
!=% uf]df+;
!=^ Knfli6ssf e'mqf]x? Pj+ k'gM k|zf]lwt -l/;fOsN8_ Knfli6ssf bfgfx?
-ldlt @)%%.#.# sf] /fhkqjf6 ;+zf]lwt_
!=& -s_ jftfj/0fLo b[li6sf]0f Pj+ lgsf;L If]qdf k|lts"n k|efj kfg]{ b]xfodf
pNn]lvt xflgsf/s Phf] /+ux? . -ldlt @)%#.#.^ sf] /fhkqjf6
yk_
S.No. C. I. Generic name C. I. No.
1 Acid Orange 45 22195
2 Acid Red 4 14710
3 Acid Red 5 14905
4 Acid Red 24 16140
5 Acid Red 26 16105
6 Acid Red 73 27290
7 Acid Red 85 22245
8 Acid Red 114 23635
9 Acid Red 115 27200
10 Acid Red 116 26660
11 Acid Red 128 24135
12 Acid Red 148 26665
13 Acid Red 150 27190
14 Acid Red 158 20530
15 Acid Red 167
16 Acid Red 264 18133
17 Acid Red 265 1829
18 Acid Red 420
19 Acid Violet 12 18075
20 Acid Violet 49 42640
21 Acid Brown 445
22 Acid Black 29
23 Acid Black 94 30336
24 Acid Black 131
25 Acid Black 132
26 Acid B lack 209
27 Azoic Diazo Component 11 37085
-259_
32 Basic Red 111
33 Basic Red 42
34 Basic Brown 4 21010
35 Developer 14 Oxidation Base 20 76035
36 Direct Yellow 1 22250
37 Direct Yellow 24 22010
38 Direct U Yellow 48 23660
39 Direct Orange 1 23370
45 Direct Red 1 22310
61 Direct Re 67 23505
63 Direct Violet 1 22570
67 Direct Blue 1 24410
-260_
82 Direct Blue 160
83 Direct Blue 173
84 Direct Blue 192
85 Direct Blue 201
88 Direct Green 1 30280
91 Direct Green 8:1
93 Direct Brown 1 30045
94 Direct Brown 1:2 30110
102 Direct Browsn 59 22354
105 Direct Brosn 101 31740
108 Direct Black 4 30245
112 Direct Black 154
113 Disperse Yellow 7 26090
114 Disperse Yellow 23 26070
115 Disperse Yellow 56
116 Disperse Orange 149
117 Disperse Red 151 26130
118 Disperse Blue 1 64500
-261_
-v_ h'g;'s} /+ux? cfoft ubf{ xflgsf/s Phf] gePsf] k|df0f kq
clgjfo{ ?kdf eG;f/ ljGb'df k]z ug'{ kg]{ .-ldlt @)%#.#.^
sf] g]kfn /fhkqdf ;+zf]lwt_ .
@= ;d'Gb|kf/jf6 k}7f/L ubf{ Ohfht–kq lng'kg]{
@=! g]kfn ;/sf/n] k}7f/Lsf lgldQ kl/df0ffTds jGb]h nufPsf j:t'x? M–
-s_ ;do ;dodf jf]n sjf]ndf ;dfj]z ePsf j:t'x? -JolStut
k|of]hgsfnflu ljgf cfoft Ohfht kq k}7f/L ug{ kfOg] !
yfg;Ddsf j:t'x? jfx]s_ .
-v_ kf]:tf bfgf (Poppy Seed) -ldlt @)%%.#.@^ sf] g]kfn /fhkqjf6 yk_ .
@=@ JolStut k|of]hgsf nflu k}7f/L ug{ kfpg] u/L ;"rgfdf tf]lsPsf] kl/df0f
eGbf a9L k}7f/L u/]sf j:t'x? .
#= ;d'Gbkf/sf d'ns'x?jf6 ljgf k}7f/L Ohfht kq tyf k|tLtkq j]u/ k}7f/L ug{
kfOg] M
-jf]n sjf]ndf k/]sf tyf jGb]h nufOPsf j:t'x? jfx]s_
#=! g]kfn ;/sf/sf sfof{no ;+:yfg, ;fdflhs ;+:yf jf k|lti7fg jf
cfof]hgfsf] gfddf ;Dem}ftf cGtu{t cfpg] ;fdfgx?, ;DjlGwt dGqfnosf]
l;kmfl/;df,
#=@ s'g} JolSt jf ;+:yfn] g]kfndf /x]sf czSt lj/fdLnfO{ cf}ifwf]krf/sf]
lgldQ pkxf/ :j?k k7fPsf ;+s6sflng cfjZos cf}ifwL,
#=# k|rf/ k|;f/sf] nflu k7fPsf kf]i6/, Sofn]08/ cflb lk|G6]8 ;fdfu|Lx?
#=$ g]kfn ;/sf/, cy{ dGqfnon] eG;f/ dx;'n tyf ljqmLs/ dfkmL u/]sf] j:t',
#=% s'g} JolStn] ljb]zL ;/sf/ jf cGt/f+{li6«o ;+:yfsf] lgdGq0ff ;ef ;Dd]ng
j}7s cflbdf efu lnO{ pkxf/ jf k'/:sf/ :j?k k|fKt u/]sf cd]l/sL 8n/
!)) ;Ddsf] j:t' .
#=^ s'g} ldq /fi6« jf cGt/f{li6«o jf If]qLo ;+3, ;+:yf, ;fdflhs ;+:yf jf
JolStn] ;DjlGwt dGqfnosf] :jLs[ltdf g]kfnsf] ;+3, ;+:yfnfO{ k|bfg ug]{
pkxf/, rGbf, cg'bfgsf ;fdfgx?,
#=& g]kfndf ;+rfng ePsf cfof]hgf tyf ;+o'St nufgLdf ;Dem}ftf cGtu{t
sfo{/t ljb]zL JolStn] lghL k|of]usf nflu cfoft u/]sf] ;fdfg ;DjlGwt
dGqfnosf] l;kmfl/;df,
#=* s'g} sDkgL jf kmd{sf] lrGx c+lst lj1fkg, n]jn, :6Ls/ / gd"gf
;fdfu|Lx? cd]l/sL 8n/ !)) ;Ddsf],
#=( ljb]zL sDkgL, ;+o'St nufgLsf sDkgL jf ljb]zL Po/nfOG;sf k|wfg
sfof{non] g]kfnl:yt k|ltlglw sfof{no, zfvf sfof{no jf hg/n ;]N;
Ph]06 -lh= P;= P=_ h:tf /lhi68{ kmfd{x?nfO{ sfof{no ;DjGwL sfdsf
nflu k7fOPsf] cd]l/sL 8n/ !))) ;Ddsf ;fdfgx?,
-262_
#=!) u'06f, lem6L, ef/L cfb]zdf tf]lsP jdf]lhdsf dfq j:t'x? / tf]lsPsf]
kl/df0f;Ddsf ;'g, rf+bL .
#=!! !)) s]=hL= ;Ddsf] sRrf /]zd -ldlt @)%%.%.!% sf] g]kfn /fhkqjf6
yk_ .
$= pko'{St v08x?df pNn]v ePsf jfx]s s'g} ;+:yfsf] nflu Jofkfl/s k|of]hgsf
lgldQ ge} pkxf/ :j?k k|bfg ul/Psf ;fdfg ;DjlGwt dGqfnosf] l;kmfl/;df
cf}lrTo x]/L jfl0fHo dGqfnon] lg0f{o u/] cg';f/ x'g]5 .
%= o; ;"rgfdf cGoyf pNn]v ePsf jfx]s g]kfn ;/sf/sf] :jLs[lt j]u/ Ohfht kq
cyjf k|tLt kq gvf]nL ;f]e}m k}7f/L ug{ kfOg] 5}g .
o; @)$! ;fpg ! ut] v08 cltl/STffÍ !(-3_ sf] g]kfn /fhkqdf
;"rgf–@
g]kfn ;/sf/n] lgsf;L k}7f/L lgodx?,@)#$ sf] lgod * sf] pklgod -$_ /
lgod ( sf] pklgod -#_ n] lbPsf] clwsf/ k|of]u u/L k}7f/L Ohfht kq hf/L ubf{ /
;+zf]wg ubf{ b]xfo jdf]lhdsf] b:t'/ nfUg] u/L tf]lslbPsf]n] of] ;"rgf k|sflzt ul/Psf] 5 .
-s_ k}7f/L Ohfht b:t'/ M
!= k}7f/L ul/g] ;a} j:t'x?sf] d"Nosf] ! -Ps_ k|ltztn] b/n] Ohfht b:t'/
nfUg] 5 .
æt/ k}7f/L ePsf] dfn j:t'jf6 pTkflbt tof/L ;fdfg lgsf;L
x'g]sf] xsdf To:tf tof/L j:t'sf] lsl;d, kl/df0f / ;dofjlw ;d]t tf]sL
pBf]u, jfl0fHo tyf cfk"lt{ dGqfnon] o:tf] b:t'/ 5'6 lbg ;Sg]5 .Æ -ldlt
@)%*.(.^ sf] g]kfn /fhkqjf6 yk_ .
@= bkmf ! df h'g;'s} s'/f n]lvPsf] ePtfklg JolStut k}7f/Lsf] xsdf b]xfo
jdf]lhd b:t'/ nfUg] 5 M–
-!_ tn g++ @-@_ df tf]lsPsf j:t'sf] nflu cfk'mn] cfh{g u/]sf] kl/jTo{
ljb]zL d'b|fsf] $) -rfnL;_ k|ltzt;Ddsf] j:t' k}7f/L ubf{ b]xfo
jdf]lhdsf k}7f/Lstf{n] k}7f/L x'g] j:t'sf] d"Nodf b]xfo jdf]lhdsf]
k|ltztdf k}7f/L Ohfht b:t'/ nfUg]5 M–
-s_ g]kfn ;/sf/jf6 jf ;DjlGwt lgsfojf6 ;6xL ;'ljwf k|fKt
JolSt, sfhdf hfg] JolSt, cWoogfy{ hfg] ljBfyL{ / ;ef,
;]ldgf/, ;Dd]ng, tfnLd tyf ljb]zdf uO{ gf]s/L Joj;fo
u/L j:g]sf lgldQ !-Ps_ k|ltzt .
-v_ g]kfndf sfo{/t ljb]zL JolStx?= -s'6g}lts ;'ljwf k|fKt
jfx]s_ jf ko{6g ljefusf] l;kmfl/; k|fKt ko{6sx?n] lghL
k|of]usf] nflu k}7f/L ug]{ j:t'df @) -lj;_ k|ltzt .
-263_
-@_ dflyg++ @-!_ df pNn]v ePcg';f/ JolStut k}7f/Lsf] k|of]hgsf
nflu
b]xfo jdf]lhdsf j:t'x? tf]lsPsf 5g\ M–
!= df]6/ sf/ jf hLk jf :6]\zgjfOug
@= df]6/;fOsn
#= cfˆgf] jf cfˆgf] Psf3/sf kl/jf/sf] gfddf uf8L x'g]
JolStn] !)) -Ps ;o_ o'= P;= 8n/;Ddsf] df]6/ jf
df]6/;fOsnsf] kf6{; -ljol/+u jfx]s_
$= 6]lnlehg / j'i6/
%= Sofd]/f -d'eL tyf lel8of] Sofd]/f_
^= k|f]h]S6/
&= lgl6+u d]lzg
*= lel8of] 8]s
(= sDKo"6/, -lk|G6/, dlg6/, ls jf]8{ ;d]t_ .
!)= ;fOsn .
!! jfOgfs'n/ .
!@= 6fOk/fO6/ -On]lS6«s ;d]t_ .
!#= lel8of] Sofd/fsf] Sof;]6 .
!$= jfl;+u d]lzg .
!%= l8:s P06Lgf -;+rf/ dGqfnon] :jLs[lt lbPsf]_ .
!^ nfOkm Hofs]6 .
!& ;]ˆ6L Sofk .
!* /a/ jL6 .
!(= jGb's / uf]nLx? -u[x dGqfnosf] l;kmfl/;sf] ;+Vof c'g;f/
Ohfht kq lng'kg]{_ .
@) ôfS; d]lzg, 6]lnkmf]g -#)) ld6/ /]Gh;Ddsf] s8{n];
;d]t_ .
@!= O=l;=lh= d]lzg .
#= JolStut k|of]hgsf] nflu bkmf @-@_ df tf]lsPsf ;fdfgx? ! yfgeGbf a9L
NofPdf yk @) k|ltzt b:t'/ nfUg]5 . o;/L k}7f/L ePsf] j:t' jf]nsjf]n
cGtu{tsf] j:t' ePdf lk|ldod ;d]t j'emfpg' kg]{5 .
$= JolStut k|of]hgsf] nflu s'g} JolStn] bkmf @-@_ df tf]lsPsf j:t'x?
jf]xs cGo j:t' k}7f/L u/]df !)) k|ltzt yk b:t'/ nfUg]5 . o:tf j:t'x?
jf]nsjf]ndf k/]sf] /x]5 eg] lk|ldod ;d]t nfUg]5 .
%= dfly bkmf @-!_ cGtu{tsf] cfh{geGbf a9Lsf] ;fdfg k}7f/L u/]sf] cj:yfdf
gk'u /sddf %) k|ltzt yk Ohfht b:t'/ nfUg]5 .
^= JolStut k|of]hgsf nflu ;fdfg k}7f/L ug]{ JolStn] lgh ljb]zjf6 kms]{sf]
^ dlxgfleq lgj]bg lbO{ Ohfht kq p7fO ;Sg' kg]{5 .
-264_
&= dfly pNn]lvt k|s/0fx?df gk/]sf ljifox?sf ;DjGwdf j:t'sf] d"Nosf]
!)) k|ltzt b:t'/sf ;fy} lk|ldod nfUg] ePdf lk|ldot ;d]t nfUg]5 .
-v_ k}7f/L Ohfhtkq ;+zf]wg ubf{ M
xfn;Dd hf/L eO;s]sf jf cj hf/L x'g] k}7f/L Ohfht kqdf ;+zf]wg ubf{
Ohfht b:t'/sf] !) k|ltzt lnO ;+zf]wg ug{ ;Sg]5 .
ldlt @)$$ cfiff9 @^ ut]sf] g]kfn /fhkq efu # cltl/STf+fs !%-cf_ df
;"rgf–#
g]kfn ;/sf/n] lgsf;L k}7f/L lgoGq0f P]g, @)!# sf] bkmf # n] lbPsf] clwsf/
k|of]u u/L % sf] ;/sf/n] b]xfodf n]lvP jdf]lhd pkxf/ k'lnGbf jfx]s c? pkxf/ k'lnGbf
Ohfhtkq glnO{ lgsf;L k}7f/L ug{ dgflx u/]sf]n] of] cfb]z hf/L u/]sf] 5 M
!= Ps JolStn] Ps jif{df @ k6sdf gj9fO{ k'lnGbfjf6 Ps k6sdf cd]/LsL 8n/
!)) ;Ddsf] dfn;fdfg pkxf/ :j?k ljgf Ohfht k}7f/L ug{ kfpg] 5 . t/ lgDg
n]lvPsf j:t'x? x'nfs k'lnGbfjf6 k}7f/L ug{ kfOg]5}g . -ldlt @)%!.%.^ sf] g]kfn
/fhkqjf6 ;+zf]lwt_
-s_ l;Gy]l6s ofg{ -&% 8]lgo/ jf ;f] eGbf sdsf]_ .
-v_ Sofd]/f .
-u_ 38L / kf6{k'hf{x? .
-3_ Njfª .
-ª_ ;'s'd]n .
-r_ bfnlrgL .
-5_ kmf]6f]u|flkms k]k/ .
-h_ ljol/+u -;a} k|sf/sf]_ .
@= k"0f{ jf kl/df0ffTds jGb]h nufOPsf j:t'x? jfx]s cGo j:t'sf k'lnGbfx? lqe'jg
ljdfg:yn eG;f/ sfof{no jf x'nfs k'lnGbfaf6 Psk6sdf cd]l/sL 8n/ %)))
;Ddsf] lgsf;L ug{ kfOg]5 . -ldlt @)^).^.@^ sf] g]kfn /fhkqjf6 ;+zf]lwt_ .
#= g]kfnL jf ljb]zL gful/sn] bkmf ! jdf]lhd pkxf/ k'lnGbf k|fKt ug{ ;Sg]5g\ . t/
/fxbfgL x'g] ljb]zL gful/sn] /fxbfgL / ;f] gx'g] ljb]zLn] ;DjlGwt b'tfjf;jf6
k|df0fLt u/]sf] k|df0fkq k]z ug'{kg]{5 .
$= g]kfn ;/sf/sf sfof{nox?, ;+3, ;+:yfx?n] eG;f/ dx;"n ldGxf kfpg] tyf
s'6g}lts txsf JolStx?sf] dfn;fdfgsf xsdf of] cfb]z nfu' x'g]5}g .
ldlt @)@* >fj0f !* ut] / @)$# ;fn >fj0f ! ut]sf] g]kfn /fhkqdf
k|sflzt o; dGqfnosf] ;"rgfx? vf/]h ul/Psf] 5 .
v08 $#, ;+Vof ##, ldlt @)%) ;fn d+l;/ @! ut]sf] g]kfn /fhkq efu–#
df k|sflzt jfl0fHo dGqfnosf] ;"rgf vf/]h ul/Psf] 5 .
-265_
kl/lzi6–@
g]kfn ;/sf/
cy{ dGqfnosf]
lghL u'06f, lem6L ef/L ;DaGwL ;"rgf
g]kfn ;/sf/n] eG;f/ P]g, @)^$ sf] bkmf ( sf] pkbkmf -#_ n] lbPsf] clwsf/ k|of]u u/L
s'g} ofq'n] cfˆgf] lghL u'06f, lem6L ef/Ldf cfk"m;Fu NofPsf] jf nu]sf] -PsDklg8_ jf cfk"m
cfpg'eGbf cl3 jf kl5 NofPsf] jf k7fPsf] -cgPsDklg8_ dfn ;fdfgdf nfUg] eG;f/ dx;'n
;DjGwdf ldlt @)^% ;fn sflt{s ! ut]b]lv nfu" x'g] u/L b]xfo adf]lhdsf] ælghL u'06f, lem6L
ef/LÆ ;DaGwL of] ;"rgf k|sflzt u/]sf] 5 . s'g} ofq'n] eG;f/df 3f]if0ff gu/L s'g} ;fdfg n'sfO{
l5kfO{ NofPdf jf Nofpg] n}hfg] k|oTg u/]df To:tf ;fdfg hkmt u/L k|rlnt sfg"g adf]lhd
sf/jfxL x'g]5 .
kl/R5]b–!
g]kfnL ofq'sf nflu
!= lab]zaf6 kms]{sf g]kfnL ofq'sf ;DjGwdfM -!_ g]kfndf :yfoL a;f]af; ug]{ g]kfnL gful/s
ljb]zdf uO{ g]kfn kms{bf JolQmut k|of]usf b]xfodf plNnlvt ;a} jf s'g} dfn;fdfg
NofpFbf eG;f/ dx;'n k"0f{ 5'6 x'g]5M
-s_ n'ufkmf6f, a/la5\of}{gf, 3/ u[x:yLsf k'/fgf ;fdfgx?,
-v_ cf}ifwL pkrf/ u/fO{ kms]{sf lj/fdLn] NofPsf cf}ifwLx?,
-u_ zf/Ll/s czQm ofq'n] ;xf/fsf] ?kdf k|of]u u/]sf ;fdfg,
-3_ ;'g tyf ;'gsf] uxgf krf; u|fd;Dd, rfFbL tyf rfFbLsf] uxgf kfFr;o u|fd;Dd /
tL; xhf/ ?k}ofF d"No;Ddsf] hjfx/ft hl8t ;fydf NofPsf] uxgf u'l/of,
-ª_ 38L, l:6n Sofd/f, lel8of] Sofd/f, ;]n'n/ df]jfOn kmf]g, k]g 8«fOe Ps Ps yfg,
-r_ aRrf /fVg] k]/fDa'n]6/ / 6«fO;fOsn Ps Ps yfg,
-5_ k]zfut ofq'n] k|of]u u/L NofPsf] ;fdfGo k|sf/sf ;fdfgx? Ps Ps yfg -h:t}M
8fS6/sf nflu An8 k|];/ gfKg] ;fdfGo oGq, :6]y]:sf]k, v]nf8Lsf] v]ns'b ;DaGwL
;fdfg h:t} k'm6an, elnan, a}8ldG6g ;]6, uj}ofsf] ;fdfGo afhf h:t}– lutf/
xfdf]{lgod, tanf, h:tf ;fdfgx?_ .
-h_ rf/ lsnf]u|fd;Dd vfB kl/sf/ .
-em_ dlb/f !=!% ln6/;Ddsf] af]tn Ps .
t/ ofq'n] Nofpg kfpg] cfˆgf] lghL Jojxf/sf v08 -em_ df plNnlvt
;fdfg afx]s o; pkbkmfdf plNnlvt cGo ;fdfgx? s'g} ofq'n] dfly n]lvPeGbf
-266_
a9L ;+Vof jf kl/df0fdf NofPdf To:tf ofq'sf] cj:yf, kl/jf/ ;+Vof, a;]sf] d'n's
/ ;dofjlw ;d]tnfO{ Wofgdf /fvL eG;f/ sfof{nosf k|d'vn] cf}lrTo x]/L :jLs[lt
lbg ;Sg]5 . v08 -em_ df plNnlvt dlb/f tf]lsPeGbf j9L kl/df0fdf NofPdf j9L
kl/df0f hlt hkmt x'g]5 .
-@_ g]kfndf :yfoL a;f]af; ug]{ g]kfnL gful/s ljb]zdf uO{ g]kfn kms{bf
JolQmut k|of]hgsf b]xfodf plNnlvt ;a} jf s'g} dfn;fdfg k|rlnt cfly{s P]g adf]lhd
;db/df nfUg] dx;'n lt/L Nofpg kfpg] 5g\ . o:tf dfn;fdfg cfk"m cfpg' cl3 jf kl5
rnfg u/]sf] ePdf cfkm" g]kfn k|j]z u/]sf] ldltn] tLg dlxgfleq eG;f/ uf]bfddf bflvn
e};s]sf] x'g' kg]{5 .
-s_ 6]lnlehg, Do"lhs l;i6d, /]lk|mh/]6/, jfl;Ë d]lzg, k+vf, /]l8of], l;=l8=
Kn]o/, le=l;=l8= Kn]o/, l8=le=8L= Kn]o/, lel8of] Sofd/f / sDKo'6/ Ps Ps
;]6 .
-v_ z/L/df nufpg] n'ufkmf6f, h'Qf, sid]l6S; cflb a9Ldf kGw| yfg .
-u_ 3/fo;L k|of]usf ;fdfGo lsl;dsf pks/0f -ldS;/, h';/, l;nfO d]lzg,
Uof;6]a'n, O:qL, /fO; s's/ h:tf_ b'O{÷b'O{ yfg .
-3_ bz lsnf]u|fd ;Dd vfB kl/sf/ .
-ª_ Joj;flos k]zfdf nfu]sf -8fS6/, OlGhlgo/ h:tf_ ofq'sf] bIftf j[l4sf]
nflu cfjZos kg]{ ;fdfg b'O{÷b'O{ yfg .
-r_ v08 -s_ b]lv -ª_ ;Ddsf ;fdfg afx]s lgtfGt 3/ Jojxf/df cfjZos
kg]{ ;fdfg a9Ldf b'O{ b'O{ yfg .
t/ ofq'n] Nofpg kfpg] cfˆgf] lghL Jojxf/sf o; pkbkmfdf
plNnlvt ;fdfgx? s'g} ofq'n] dfly n]lvPeGbf a9L ;+Vof jf kl/df0fdf
NofPdf To:tf ofq'sf] cj:yf, kl/jf/ ;+Vof, a;]sf] d'n's / ;dofjlw
;d]tnfO{ Wofgdf /fvL eG;f/ sfof{nosf k|d'vn] cf}lrTo x]/L nfUg]
;db/sf] dx;'n lnO{ hfFrkf; ug]{ :jLs[lt lbg ;Sg]5 .
-#_ pkbkmf -@_ df h'g;'s} s'/f n]lvPsf] eP tfklg ljb]zdf 5 dlxgfeGbf a9L
cjlw latfO{ kms]{sf ofq'n] cfk"m k'u]sf] 7fpFaf6 pkbkmf -@_ adf]lhdsf ;fdfg cfk"m;fy
NofPdf jf cfk"m cfpg'eGbf cl3 jf kl5 k7fPdf lgDg adf]lhdsf] d"No;Dddf nfUg] eG;f/
dx;'n k"0f{ ?kdf 5'6 lbOg]5 / To:tf] dfn;fdfgsf] k|1fkgkq ge/fO{ 5'§} clen]v /fvL
hfFrkf; ug{ ;lsg]5 . 5'6 ;LdfeGbf a9L d"Nosf] ;fdfg ePdf a9L d"Nodf k|rlnt cfly{s
P]g adf]lhd ;db/df eG;f/ dx;'n nfUg]5 .
-s_ 5 dlxgfeGbf a9L Ps jif{;Dd ljb]zdf a;L kms]{df kfFr xhf/ ?k}ofF;Dd,
-v_ Ps jif{eGbf a9L hlt;'s} cjlw ljb]zdf a;L kms]{df bz xhf/ ?k}ofF;Dd,
-$_ ;f]x| jif{eGbf sd pd]/sf ofq'n] pkbkmf -#_ adf]lhdsf] 5'6 ;Ldfsf] krf;
k|ltzt dfq ;'ljwf kfpg]5 .
-%_ o; bkmfdf cGoq h'g;'s} s'/f n]lvPsf] ePtfklg b]xfosf] s'/fdf b]xfo
jdf]lhd x'g]5M
-267_
-s_ ef/t tyf rLgsf] :jzfl;t If]q ltJjt jfx]s cGo ljb]zL d'n'sdf 5
dlxgfeGbf a9L cjlw Joltt u/L kms]{sf g]kfnL ofq'n] cfˆgf] ;fydf
NofPsf] Ps ;]6 sDKo'6/df eG;f/ dx;'n 5'6 x'g]5 .
-v_ ljb]zdf a;]sf g]kfnL ofq'x?n] cfk"mn] k|of]u u/]sf nQf sk8fx? x'nfs
k'lnGbfaf6 k7fpFbf To:tf] nQf sk8fdf eG;f/ dx;'n 5'6 x'g]5 .
-u_ ljb]zdf a;]sf JolQmn] g]kfnl:yt cfkmGt jf kl/jf/sf ;b:onfO{ pkbkmf
-@_ adf]lhdsf ;fdfgdWo] cd]l/sL 8n/ b'O{;o krf;;Ddsf] ;fdfg
k7fPdf k|df0f x]/L nfUg] ;db/df eG;f/ dx;'n nufO{ hfFrkf; ug{
;lsg]5 .
-3_ ljb]zdf 5 dlxgf jf ;f]eGbf a9L ;do a;L kmls{g] g]kfnL ofq'nfO{
tLg;o krf; u|fd;Dd ;'g / Ps lsnf]u|fd;Dd rfFbL -u/uxgf ;d]t_
nfUg] dx;'n lnO{ ;fydf Nofpg lbOg]5 .
-ª_ r'/f]6 b'O;o lvNnL;Dd jf l;uf/ krf; lvNnL;Dd b/jGbL adf]lhd nfUg]
dx;'n lnO{ k}7f/L ug{ lbOg]5 . o;df tf]lsPsf] kl/df0feGbf j9L r'/f]6 jf
l;uf/ NofPdf To:tf] a9L kl/df0fdf nfUg] eG;f/ dx;'ndf ztk|ltzt yk
eG;f/ dx;'n ;d]t c;'n u/L hfFrkf; ug{ ;lsg]5 .
-r_ s'g} g]kfnL gful/ssf] ljb]zsf] a;fO{df d[To' ePsf] eGg] k|dfl0ft ePdf
lgh / lghsf] kl/jf/sf] lghL k|of]usf k'/fgf ;a} lsl;dsf ;fdfgx? -
;jf/L ;fwg afx]s_ :jb]zdf lkmtf{ NofpFbf ;Dk"0f{ dx;'n 5'6 x'g]5 .
-5_ ef/tLo ;]gf jf k|x/Laf6 ;]jflgj[Q eO{ lgj[Qe/0f kfpg] u/L :jb]z kms{+bf
lgj[Q ePsf] sfuhft k]z u/]df Ps k6ssf] nflu tL; xhf/ ?k}+of;Ddsf]
lghL k|of]usf 3/fo;L ;fdfgx? -;jf/L ;fwg, xft xltof/, v/vhfgf Pj+
cGo k|ltjlGwt ;fdfgx? afx]s_ NofPdf ;Dk"0f{ dx;'n 5'6 x'g]5 .
-h_ ;]ldgf/, cWoog, cg';Gwfg tyf zf]wsfo{sf] nflu ljb]z cf]xf]/bf]xf]/
ug]{ g]kfnL gful/sn] cfˆgf] ;fydf Nofpg] n}hfg] Ps yfg sDKo"6/
cfjZos k|df0f x]/L s'g} dx;'n glnO{ Nofpg n}hfg lbOg]5 .
-´_ jfl0fHo dGqfnon] g]kfn /fhkqdf ;"rgf k|sfzg u/L JolQmut k|of]hgsf]
nflu k}7f/L ug{ kfpg] egL tf]s]sf] t/ o; ;"rgfdf pNn]v gePsf
dfn;fdfgx? s'g} ofq'n] k}7f/L u/]df nfUg] dx;'n lnO{ To:tf] ;fdfg
hfFrkf; ul/g]5 . t/ To:tf] ;fdfgsf xsdf bkmf ! sf] pkbkmf -#_
adf]lhd d"No 5'6 ;'ljwf lbOg] 5}g .
-`_ ljb]zaf6 kms]{sf ofq'n] NofPsf] ;fdfg cGo JolQmsf] gfddf hDdf ug{ jf
gfd;f/L u/L 5'6fpg kfOg] 5}g .
-6_ of] ;"rgfdf ePsf] Joj:yfsf ;DaGwdf s'g} låljwf k/]df eG;f/ ljefusf
dxflgb]{zssf] lg0f{o clGtd x'g]5 .
@= qm' d]Da/sf ;DjGwdfM p8fgdf uPsf jfo' ;]jfsf q'm d]Da/n] cfˆgf] k|of]udf NofPsf lghL
;fdfg afx]s s'g} klg ;fdfg Nofpg kfpg] 5}g . NofPdf hkmt x'g]5 .
-268_
#= lab]z hfg] g]kfnL ofq'sf ;DaGwdfM -!_ ofq'n] ljb]z hfFbf cfˆgf] k|of]usf nflu bkmf ! sf]
pkbkmf -!_ adf]lhdsf ;fdfgdWo] ;a} jf s'g} ;fdfg n}hfg kfpg]5 . o:tf] ;fdfgdf
eG;f/ dx;'n 5'6 x'g]5 .
-@_ g]kfnL gful/s ljb]z hfFbf ;f}uftsf] ?kdf g]kfndf pTkfbg ePsf kRrL;
xhf/ ?k}+of d"No;Ddsf dfn;fdfg -dgfxL jf lgolGqt dfn;fdfg afx]s_ s'g} dx;'n
gnufO{ n}hfg lbOg]5 .
t/ d"No clej[l4 s/ nfUg] ;fdfgdf s/ aLhs tyf d"No clej[l4 s/ gnfUg]
;fdfgdf :yfoL n]vf gDj/ ePsf] aLhs k]z u/]df o; pkbkmf jdf]lhdsf] d"Nosf] ;Ldf
jGb]h nfu" x'g] 5}g .
-#_ Po/nfOG;n] ofq'nfO{ ;fy} n}hfg lbg] tf}n;Ddsf] g]kfnL ahf/df vl/b ul/Psf
;fdfgx? -dgfxL jf lgolGqt ;fdfg afx]s_ n}hfg rfx]df tf]lsPsf] sfuhftx? k]z u/L
tf]lsP adf]lhdsf] z'Ns / dx;'n lt/L n}hfg kfpg]5 . o;/L ;fdfg n}hfFbf clu|d
e'QmfgLsf] k|df0f jf k|tLtkq cfjZos kg]{ 5}g .
$= l;dfgfdf cf]xf]/bf]xf]/ ug]{ JolQmsf nfluM l;dfgfdf cf]xf]/bf]xf]/ ug]{ JolQmx?nfO{ o;
;"rgfdf pNn]v ePsf s'g} klg ;'ljwfx? lbOg] 5}g .
t/ Ps;o ?k}ofF d"No;Ddsf lghL k|of]usf dfn;fdfg ;fy} NofP jf nu]df eG;f/
k|d'vn] cf}lrTo x]/L dx;'n glnO 5f8\g ;Sg]5 .
kl/R5]b–@
ljb]zL ofq'sf nflu
%= cGt/f{li6«o xjfO{ p8fgaf6 cfpg] hfg] ljb]zL ofq'x?sf] nfluM -!_ cGt/f{li6«o xjfO{
p8fgaf6 cfpg] hfg] ljb]zL ofq'x?n] kl5 lkmtf{ Nofpg] jf n}hfg] zt{df lghL k|of]usf
rngrNtLdf NofPsf b]xfosf k'/fgf ;fdfg Nofp+bf jf n}hf+bf dx;'n 5'6 x'g]5M
-s_ afOgfs'n/ -b"/ljg_ uf]6f Ps .
-v_ lel8of] Sofd/f uf]6f Ps, l:6n Sofd/f uf]6f Ps .
-u_ kf]6]{a'n Do'lhs l;i6d Ps ;]6 / ;f]df k|of]u x'g] ;L=8L=, 6]k h:tf /]s8]{8
ldl8ofx? bz yfg .
-3_ n'ufkmf6fx?, a/la5\of}gf, s;g t;g, 3/ u[x:yLsf k'/fgf ;fdfgx? .
-ª_ k]/fDa'n]6/ uf]6f Ps, 6«fO;fOsn Ps .
-r_ ;fOsn Ps .
-5_ 38L Ps .
-h_ ;]n'n/ df]jfOn kmf]g Ps .
-´_ lgDg adf]lhdsf k]zfsdL{n] cfkm"n] rngrNtLdf NofPsf lgDg adf]lhdsf
pks/0fx?M
-!_ sdL{n] sfd ug{sf] lgldQ NofPsf] Hofjn a9Ldf Ps ;]6 .
-269_
-@_ 8fS6/ jf j}Bn] sfd ug{sf] lgldQ NofPsf] ;fdfGo lsl;dsf] oGq,
cf}hf/x? / cf}ifwLx? tyf ;DalGwt ljz]if1n] k|of]u ug]{
cfjZosLo ;fdfgx? .
-#_ uj}ofsf] ufgf ahfgfsf] oGq Pj+ ufgf ahfgf ;DaGwL cfjZos
;fdfg .
-$_ v]nf8Lsf] v]nsf] ;fdfg .
-%_ df5f dfg]{ /8 .
-@_ pkbkmf -!_ df plNnlvt dfn;fdfg afx]s ljb]zL ko{6sn] Nofpg] n}hfg]
;fdfgx? eG;f/ k|d'vn] cf}lrTo x]/L lagf dx;'n jf sfg"g adf]lhd nfUg] dx;'n lnO{
Nofpg n}hfg lbg ;Sg]5 .
-#_ kf;kf]6{ lnO{ cfpg] hfg] ljb]zL ofq'x?n] Nofpg] b]xfosf] dfn;fdfgdf eG;f/
dx;'n nfUg] 5}gM
-s_ dlb/f !=!% ln6/;Ddsf] af]tn Ps jf ljo/ afx| Sofg;Dd .
-v_ r'/f]6 b'O;o lvNnL, l;uf/ krf; lvNnL, 6f]afsf] b'O;o krf; u|fd;Dd .
-u_ l:6n Sofd/fsf] lkmNd kGw| uf]6f / d'eL Sofd/fsf] lkmNd afx|
uf]6f;Dd .
-3_ Ps xhf/ ?k}+ofF d"No;Ddsf cf}ifwL -g]kfndf k}7f/L dgfxL ePsf cf}ifwLx?
afx]s_ .
-ª_ Ps xhf/ ?k}+ofF d"No;Ddsf vfg]s'/fx? -l6g Kofs ;d]t_ .
-r_ Ps xhf/ ?k}+ofF d"No;Ddsf tfhf kmnk"mn .
-$_ ljb]zL ofq'n] g]kfnaf6 n}hfg ;Sg] ;f}uftsf] xsdf lghn] g]kfndf ljb]zL d'b|f
;6xL ;DaGwL sf/f]jf/ ug]{ a}+s jf To:tf] ljb]zL d'b|f ;6xL ug{ tf]lsPsf] clws[t l8n/;Fu
ljb]zL d'b|f ;6xL u/]sf] k|dfl0ft xb;Dd g]kfnL ahf/df vl/b ul/Psf dfn;fdfg lagf
Ohfht kq -lgsf;Ldf aGb]h nfu]sf] afx]s_ n}hfg jf k7fpg ;Sg]5 .
-%_ ljb]zL ofq'n] pkbkmf -$_ df tf]lsPsf dfn;fdfgsf cltl/Qm g]kfndf pTkfbg
ePsf jf g]kfnL ahf/df vl/b ul/Psf d"No kRrL; xhf/ ?k}ofF;Ddsf dfn;fdfgx? -
lgsf;Ldf jGb]h nufPsf jfx]s_ cfk"m;fy n}hfg jf k7fpg ;Sg]5 .
t/ d"No clej[l4 s/ nfUg] ;fdfgdf s/ aLhs tyf d"No clej[l4 s/ gnfUg]
;fdfgdf :yfoL n]vf gDj/ ePsf] aLhs k]z u/]df o; pkbkmf jdf]lhdsf] d"Nosf] ;Ldf
aGb]h nfu" x'g] 5}g .
^= vf/]hLM g]kfn /fhkq efu #, v08 %%, cltl/QmfÍ @%-v_, ldlt @)^@ ;fn ;fpg ! ut]
k|sflzt o; dGqfnosf] ;"rgf, g]kfn /fhkq efu #, v08 %%, cltl/QmfÍ ^%, ldlt @)^@
df3 ! ut] k|sflzt o; dGqfnosf] ;"rgf # / g]kfn /fhkq efu %, v08 %*, ;+Vof !*
ldlt @)^% ;fn ;fpg @& ut] k|sflzt o; dGqfnosf] ;"rgf @ vf/]h ul/Psf] 5 .
-270_
kl/lzi6–#
ljifo M– /f;folgs dnsf] cfoft k|lqmof ;DaGwdf -eG;f/ ljefu dx;'n zfvfsf] k=;+= )%$.%%
d=cf}=!v r=g+= !#^)_ ;u+ ;DjlGwt -k=k=*&_
cfoft ul/g] /f;folgs dnx?sf] u'0f:t/ (Specifications)

1. AMMONIUM SULPHATE
1. Country of Origin : (Specify the Country)
2. Nitrogen : 21.0% Min.
Sulphur : 24.0% Min.
3. Maximum permissible content of toxic substances per 1.0% N of total
Nitrogen :- Thocyanates (NH4SCN) : 0.01%
Arsenic (As) : 0.004%
Sulfamic acid (NH2SO3H) : 0.01%
4. Moisture : 0.5% Max.
5. Form : Crystallized
6. Color : White or yellowish white
2. UREA
3. Maximum permissible content of toxic substances per 1.0% N of total
Nitrogen :- Biruret Nitrogen (N) : 1.5% Maximum
4. Moisture : 0.5% Max.
5. Form : Prilled/Granula
6. Color : White
3. DI-AMMOUNIUM PHOSPHATE :
3. Available P2O5 : 46.0% Min.
4. Water soluble P2O5 : 41.0% Min.
5. Maximum permissible content of toxic substance per 1.0% N+P2O5 of the
sum of the aLrgest nutrient content of each Nitrogen and Phosphoric acid :
Thiocyanates (NH4SCN) : 0.005%
Arsenic (AS) : 0.002%
Nitrous acid (HNO2) : 0.02%
Biuret Nitrogen (N) : 0.01%
Sulfamic acid (NH2SO3H) : 0.005%
Cadmium (Cd) : 0.000075%
Nickel (Ni) : 0.005%
Chromium (Cr) : 0.05%
Titanium (Ti) : 0.02%
6. Moisture : 1.5% Max
-271_
7. Form : GranuaLar (Screen Size by Tyler 85% -6~16 Medsh) & dry
4. MURATE OF POTASH :
1. Description : Murtate of Potash (Standard Grade) Free Flowing and free
from contamination.
2. Physical condition : Crystalline free flowing white or light grey or pinkish in
colour and free from visible contamination of clay and grit.
3. Chemical Analysis and Nutrients :-
K2O - 60% Minimum
MgCl2 - 1% Maximum
NaCl - 3.5% Maximum
H2O - 0.5 % Maximum
SPECIFICATION OF BAG :
1. Polypropylene or polyethylene outer wover with 1-ply polyethene inner bag
of 50 kgs Net. Bag should not be less than 200 gm and 200 gauge
respectively.
Front side of Bag should be written as :

UREA D.A.P.
46% N 18% N. 46% P
Manufactured by: Manufacture by :
AMMONIUM MURATE OF
SULPHATE POTASH
21% N 60% K
Manufactured bY Manufactured by :
Other side of the Bag should be written as :
IMPORTED BY
Name of the Importer :
L/C No.
-272_
kl/lzi6–$
ef/taf6 8L=cf/=kL= cGQu{t k}7f/L x'g] ;fdfgsf] dx;'n nufO{ ;'ljwf lbg] af/]sf] k|lqmof
d"c s/
dfn jf dx;'n ;fwf/0f dx;'n hDdf eG;f/ k|of]hgsf] d"c s/ eG;f/ d"c s/
j:t'sf] gfd nufpg] d"No dx;'n nflu hDdf
ljj/0f d"NofFlst
b/ dx;'n df]n b/ /sd
Pr\=l8=kL kf]nL eG;f/ dx;'nsf] lx;fj
cf]eg af]/f dx;'n nufpg] d"No ? @^%@)*.$)
ef/tLo c=z'=s6[f ? &#^^(). #^Ü !!)$)).–
nfUg] eG;f/ dx;'n ? !%$*)*.$)
eG;f/ b/jGbL cg';f/ %)Ü n] 5'6 ?
&&$)$.@)
5'6kl5 nfUg] eG;f/ dx;'n ?= &&$)$.@)
dx;'n nufpg] d"Nosf %Ü n] ef8f tyf
jLdfn] x'g] d"No ? $#@$!.– #^Ü !%%^^.&^
eG;f/ b/jGbL cg';f/ %)Ü n] 5'6 ?= &&*#.#*
5'6kl5 nfUg] eG;f/ dx;'n ?= &&*#.#*
v'b c;'n x'g] eG;f/ dx;'n ? *%!*&.%* *%!*&.%*
d"c s/sf] lx;fj
dx;'n nufpg] d"No / ef8f tyf jLdf ?= &&((#!.–
ef/tLo c=z'=? !!)$)).–
nfUg] eG;f/ dx;'n ?= !%$*)*.$)
ef8f tyf jLdfsf] eG;f/ dx;'n ?= !%%^^.&^
!)^)&)^.!^ !)Ü !)^)&).^@ !(!@%*.@)
-273_
kl/lzi6–%
PRESENT TABLES OF SUBSTANCES UNDER THE 1988 CONVENTION
-e++=la= dx;'n zfvfsf] k=;+= @)%%.%^ d=cf}=kmf ! k=k= ;+Vof ^ r=g+= !(# ldlt @)%%.$.@%
;+u ;DalGwt_
Table I Table II
N-acetylanthranilic acid Acetic anhydride
Ephedrine Acetone
Ergometrine Anthranilic acid
Ergotamine Ethyl ether
Isosafrole Hydrochloric acid=
Lysergic acid Methyl ethyl ketone (MEK)
3,4-Methylenedioxyphenyl-2propanone Phenylacetic acid
1-phenyl-2-propanone Piperidine
Piperonal Potassium permanganate
Pseudoephedrine Sulphuric acid=
Safrole Toluene
With the exception of hydrochloric acid and sulphuric acid the salts of the substances listed in
the Tables of the Convention, whenever the existence of such salts is possible, are also
controlled.
lgolGqt ul/Psf ;xfos /;fog cfoft ug]{ ;+:yf jf JolQmsf] gfd hfgsf/L u/fpg] jf/] -eG;f/
ljefu dx;'n zfvfsf] k=;+= @)%%.%^ d=cf}=kmf ! k=k= ;+Vof ^ r=g+= !(# ldlt @)%%.$.@%
;+u ;DalGwt_
Name of Chemical Physical Apperance Illicit Use Legitimate Use

Methyl ethyl ketone Colourless highly inflammable, liquid, Heroin, Cocaine Mfg. of coatings, lacquers,
fragrant, mint like odour resins etc. commonly used
solvent
Phenylacetic White powder, very disagreeable, Amfetamine Used in chemical/pharm, Ind.
pungent odour in cleaning solutions
1-Phenyl-2-propanone Colourless or yellowish liquid Amfetamine Mfg. of amfetamine etc.,
compound of cleaning solution
Piperidine Colourless of yellowish liquid, ODUIC Solvent & reagent in chemical
unpleasant odour & pharm Ind. used in rubber
products and plastics Mfg.
Piperonal Colourless needle-shaped crystals, Amfetamine In perfumery, in cherry &
heliotripe odour vanilla flavours, mosquito
repellant
Potassium permanganate Dark purple or bronze-like, odourless Cocaine Reagent in organic chemistry.
crystals, sweet with a stringent after Bleaching applications,
taste disinfe cants.
-274_
Pseudoephedrine Base-crystals, hydrochloride needles, Amfetamine Mfg. of bronchodilators & nasal
sulfate-white crystals/powder descongestant
Safrole Colourless or slightly yellow liquid or Amfetamine In perfumery, Mfg. of pipero
crystals, sassafras odour nal, soap Mfg.
Sulfuric acid Colourless, odourless, oily liquid Heroin, Cocaine, Mfg. of sulfates, as an acidic
Amfetamine, (+) - oxidizer, dehydrafting and
Lysergide (LSD) purifying agent
Toluence Colourless liquid, benzenc-like odour Cocaine, Mfg. of explosive, dyes,
Amfetamine, gasoline additive, industrail
Methaqualone, solvent
ODUIC
Acetic Anhydride Mobile colorless liquid, penetating, Heroin, Amfetamine, Acetylating agent in chemical
choking vinegar-like odour. Methaqualone, and pharm, Ind., used in textile
ODUIC Ind. etc.
Acetone Colourless liquid, volatile with sweetish, Heroin, Cocaine, Solvent in chemical/ pharma
characteristic odour Amfetamine, (+) - ceutical Industry, used in Mfg.
Lysergide (LSD) of plastics etc.
N-Acetylanthranillic acid Fine or off-wjite crystalline powder Methaqualone In Mfg. of pharmaceuticals,
plastics & chemicals
Anthranillic acid White to pale powder, sweetish taste Methaqualone Chemical in Mfg. of dyes,
pharm, perfumes & insect
repellants
Ephedrine Base-crystals/granules, hydrochloride- Amfetamine In Mfg. of bronchodilators
needles, sulfate-white crystals
Ergometrine Base of tartrate-crystals, hydrochloride- (+)-Lysergide (LSD) Medical use such as in the
needles, maleate-crystalline powder treatment of migraine
Ergotamine Base of hydrochloride-crystals, tartrate- (+)-Lysergide (LSD) Medical use such as in the
crystals or crystalline powder treatment of migraine
Ethylether Colourless, mobile, volatile, liquid, Amfetamine, Solvent in chemicals/pharm,
sweet pungent odour, burning taste Cocaine, Heroin, (+) Ind. Mfg. of plastics, perfumes
-Lysergide (LSD), etc.
Methaqualone,
ODUIC
Hydrochloric acid Clear, colourless to light yellow, fuming Amfetamine, Mfg. of chlorides and
liquid, pungent odour Cocaine, Heroin, (+)- hydrochlorides, metal products
Lysergide (LSD), cleaning etc.
Methaqualone,
ODUIC
Isosafrole Colourless, viscous liquid, sweet, anise- Amfetamine Mfg. of piperonal, to modify
like odour perfumes, as a floavouring,
also as a pesticide
Lysergic acid Crystal plates or white crystalline (+)- Lysergide (LSD) In organic synthesis
powder
3,4Methylenedioxyphenyl Liquid, odour of anise Amfetamine Mfg. of perfume components
2-propanone
-275_
kl/lzi6–^
eG;f/ k|zf;gsf sd{rf/Lsf] kf]zfs tyf nf]uf]sf] ljj/0f
-s_ kf]zfs
/fhkqflÍt sd{rf/Lx?sf nflu

!= ;]tf] ;6{, g]eL An' kfO06
@= sfnf] 5fnfsf] h'Qf
#= g]eL An' sf]6
$= 6fO
/fhkqcglÍt sd{rf/Lx?sf nflu

!= ;]tf] ;6{, g]eL An' kfO06
@= sfnf] 5fnfsf] h'Qf
-v_ nf]uf]
!= dfly plNnlvt kf]zfsdf /fhkqflÍt / /fhkqcglÍt sd{rf/Ln] b]a|]kl6sf] 5ftLsf]
cu| efudf sk8fsf] nf]uf] nufpg] .
@= hf8f]sf] ;dodf gLnf] Hofs]6df uf]nf] cfsf/sf] sk8fsf] nf]uf] b]a|] kfv'/fdf
nufpg] .
#= /fli6«o kf]zfsdf jf pbL{sf] kf]zfsdf sf]6sf] cu| efudf d]6nsf] nf]uf] k|of]u ug]{ .
-276_

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-sfof{no k|of]hgsf] nflu dfq_

%& cf}+ eG;f/ lbj;sf] pknIodf k|sflzt

!= /fh:j, n]vf tyf a]?h"

cy{ dGqfno /fh:j dxfzfvfsf] k=;+ !*% l6=kmf=)$(.%) ^*% ldlt

cfGtl/s lgoGq0f Joj:yfnfO{{ k|efjsf/L agfpg] ;Gbe{nfO{{ b[li6ut u/L

bkmf !!= lgdf{0f Joj;foLx?af6 u/fpg ;lsg] ;fj{hlgs lgdf{0f sfo{ M

-3_ tL; nfv ?k}of;Ddsf] /sdsf] æ3Æ ju{sf] lgdf{0f Joj;foLaf6 .

pk/f]Qm ;DaGwdf lhNnfl:yt s]xL eG;f/ sfof{nox?af6 w/f}6L /sd

k|:t't ljifodf sltko jfl0fHo a}+sx?n] eG;f/ sfof{nodf ;fdfg bflvnf

pk/f]Qm ljifodf o; sfof{nosf] r=g+= @&* ldlt @)%&.@.!@ sf] kqaf6

ljleGg ;/sf/L, cw{;/sf/L, u}/;/sf/L tyf cGo ;Ël7t ;+:yf tyf

1.12 cfof]hgfsf] ;fdfgsf] nut cBfjlws /fVg] af/]

To; ljefusf] k=;+= ;'=k|=lj= !@.@^.)^%–##& ldlt @)^%.#.!@ sf] kq k|fKt

jfl0fHo ljefux?n] ;DalGwt cfoftstf{;+u k|tLtkq w/f}6L jfkt lnPsf] /sd

;/sf/L sfof{nox?af6 ljleGg ljifox?sf ;DaGwdf kqfrf/ x'Fbf kqdf b:tvt

ljleGg dGqfno cGQu{tsf lhNnfl:yt sfof{nox?sf k|d'vx?sf] lhNnfdf

g]kfn ;/sf/ dlGqkl/ifb\sf] ldlt @)%&.!.@( sf] lg0f{o sfof{Gjogsf nflu

!= g]kfn ;/sf/ / g]kfn ;/sf/sf] :jfldTj ePsf ;Ël7t ;+:yf -;+:yfg,

lghfdtL lstfjvfgfdf /x]sf ;Dk"0f{ sd{rf/Lx?sf] JolQmut clen]vnfO{ ljB'tLo

pko'{Qm laifodf æ;/sf/L / ;/sf/L :jfldTjdf /x]sf ;+:yfx?sf] ;jf/L ;fwgsf]

pko'{Qm ljifodf æTo; laefu / cGtu{t u:tLtkm{ sfo{/t sd{rf/Lx?sf] pd]/sf]

pko'{Qm ljifodf ljleGg eG;f/ sfof{no cGt/utsf 5f]6L sfof{nox?df tf]lsPsf

o; ljefuaf6 k"j{ kl/kq eP cg';f/ sfof{no k|d'vn] cfˆgf] sfof{no 5f]8L

g]kfn ;/sf/af6 :yfgLo:t/df ;j{;fwf/0fnfO{ pknJw u/fpg] ;]jf ;'ljwf

pko'{Qm ljifodf dlGqkl/ifb\ ;lrjfno ;dGjo zfvfsf] k=;+= ;=zf=.)%( ldlt

:yfkgf eO;s]sf OsfO{x?

-v_ g]kfn ;/sf/sf dGqfno, ljefu, sfof{no jf ;fj{hlgs ;+:yfaf6

2.31 cWoog ljbf ;DaGwdf

k|:t't ;DaGwdf txf+sf] -d+=k= ;lrjfno_ ldlt @)^).$.!^r=g+= #$ sf] kq ;fy

pk/f]Qm ;DaGwdf 6fOlki6af6 sDKo"6/ ck/]6/df ;]jf÷;d"x kl/jt{g jf/]sf]

-s_ /fh:j c;'nL M

!!= lgDg:t/sf sd{rf/Lsf] lnlvt ?kdf kfnf] tf]Sg] .

pk/f]Qm ;DaGwdf ;fdfGo k|zf;g dGqfnosf] k=;+= )^).^! r=g+= (( ldlt

>]0fLljxLg kbdf sfo{/t lghfdtL sd{rf/Lx?sf] ;?jf ug'{ kbf{ ;DalGwt

2.38 ;fdfGo k|zf;g dGqfnosf] lgb]{zg sfof{Gjog ug]{ u/fpg] jf/]

*= kqdf b:tvt ug]{sf] gfd / kb kq tof/ ubf{ g} d'b|0f ug]{ .

pko'{Qm ;DaGwdf j}b]lzs 5fqj[lQ cGtu{t cWoog÷tfnLd÷cWoog e|d0fdf

#= eG;f/ k|zf;gnfO{ ;do ;fk]If ultzLn, kf/blz{, cfw'lgs / Jojl:yt t'Nofpg

2.51 >]0fL ljlxg sd{rf/Lsf] :t/ a[l4 ;DaGwdf

pk/f]Qm ;DaGwdf lghfdtL ;]jfdf sfo{/t >]0fL ljlxg sd{rf/Lx?sf] b]xfo

2.53 Jofkf/ ;xhLs/0f ;ldltnfO{ ;lqmo jgfpg] jf/]

g]kfnsf] lgzfg–5fknfO{ ;dofg's"n kl/tj{g ug]{ ;Gbe{df g]kfn ;/sf/

2.56 5f]6L eG;f/ sfof{nox? ;~rfng ;DaGwdf

pk/f]Qm ljifodf 5f]6L eG;f/ sfof{no ;+rfngdf Nofpg] ;DjGwdf ldlt

æ;/sf/L lgsfox?nfO{ hgd'vL, pQ/bfoL / lhDd]jf/Lk"0f{ agfp+b} n}hfg] qmddf

pko'{Qm ;DjGwdf æk'g/fj]bg ;/sf/L jsLn sfof{no, lj/f6gu/n] ljleGg

ælghfdtL ;]jf P]g,@)$( sf] bkmf #( df pNn]lvt kfl/jfl/s lgj[lQe/0f

pk/f]Qm ;DjGwdf lrlgofF ko{6ssf] lgj]bgsf ;DjGwdf sf/jfxL x'Fbf b]xfo

4. cfkmGt;+u e]63f6sf] nflu lglZrt ;do lgwf{/0f ul/ lbg],

pko'{Qm ljifodf ;'zf;g -Joj:yfkg Pj+ ;+rfng_ P]g @)^$ df b]xfo

ælghfdtL ;]jf P]g, @)$( sf] bkmf @$ 3 ! jdf]lhd j9'jf ePsf

2.70 vl/b OsfO{ u7gsf] ljj/0f pknJw u/fpg]

ældlt @)^%.%.$ sf] clVtof/ b'?kof]u cg';Gwfg cfof]usf sf=d'= k|d'v

 ;/sf/L lgsfosf] sfo{k4ltdf ;'wf/ ug]{ .

æ>]0fLljlxg sfof{no ;xof]uLx?nfO{ g]kfn ;/sf/sf] lg0f{ofg';f/ xn'sf ;jf/L

#= j08]8 j]o/ xfp;

3.10 a}}Í Uof/]06L Aoj:yfsf ;DaGwdf

pk/f]Qm ljifodf o; ljefusf] -zfvf_ k=;+= )^$.^% lg=l6= $! r=g+= %# ldlt

pk/f]Qm ljifodf jfl0fHo ljefu cfoft zfvf, jj/dxn sf7df8f}+sf] CMTP

$= sfg]{ tyf ;jf/L ;fwg c:yfoL k}7f/L

4.03 ;jf/L ;fwg c:yfoL k}7f/L ;DaGwdf

pk/f]Qm ljifodf e}/xjf eG;f/ sfof{nosf] k=;+= k|zf;g.)%^.%& r=g+= &($(

g]kfn pBf]u jfl0fHo dxf;+3, 6]s' .

!%= uf]/vf pBf]u jfl0fHo ;+3, uf]/vf .

cy{ dGqfno /fh:j dxfzfvfsf] k=;+ !% l6=kmf=)$(.%) ^% ldlt

;/sf/L lgsfosf] sfo{k4ltdf ;'wf/ ug]{ .