On the letterhead of Company / Organization

CERTIFICATE

TO WHOMSOEVER THIS MAY CONCERN

This is to certify that PRASAD RAVINDRA MHANKALE, a student of

Post Graduate Diploma in Import & Export Management (PGDIEM), at

IndSearch, Pune, has visited our Company / Organization to carry out the

project work titled EXPORT PRCEEDURES & DOCUMENTATION.

The student has taken sincere efforts to collect the information and prepare

the report on the subject.

FOR __________________

(NAME)
(DESIGNATION)

Seal:

Place: Pune
Date: 13.04.2017
 On the cover page of the project

A PROJECT REPORT ON

EXPORT PROCEDURES & DOCUMENTATION

ATUL OVERSEAS (INDIA) PVT LTD

SUBMITTED TO

SAVITRIBAI PHULE PUNE UNIVERSITY

BY

MR. PRASAD MHANKALE

STUDENT OF

POST GRADUATE DIPLOMA

IN
IMPORT & EXPORT MANAGEMENT
(PGDIEM)

UNDER THE GUIDANCE OF

PROF. MADHAV APTE

INDIAN INSTITUTE OF COST & MANAGEMENT STUDIES &

RESEARCH, PUNE 411004.

(2016-17)
 PREFACE

The purpose of industrial training is to acclimatize the student with the organization &

the industry in which this organization exist. Summer study is the part of management

study & it’s very important for each & every students.

Management trainees are trained in such a way that after they come out they can manage

the matter of organization in a planned & systematic manner. My project is aimed at

understanding the basis of Export procedures & Documentation.

It’s includes how an export order is processed & what all documents are required to

complete the legalities of the export order.

The training was the valuable experience in terms of understanding & learning and I

believe that in future, I will get fulfill result.

 ACKNOWLEDGEMENT
Life of human beings is full of interactions. No one is self-sufficient by himself

whenever anyone is doing some serious and important work a lot of help from the people

concerned is needed and one less specially obliged towards them. I cannot forget

acknowledging them in few words as without the guidance & co-ordination of them in

my project report would not have been possible.

I indebted to the entire individual who helped me in gaining knowledge and

insights into various aspects of export procedure and documentation. The sources of

learning have been one to many & a complete list of individual reference would become

encyclopaedic. I am also thankful to all of them for their help and encouragement.

First of all I owe my heartfelt gratitude to my guide Prof. Madhav Apte for his

noble guidance throughout the completion of the project.

I would like to extend heartfelt thanks to Mr. Anil Kankariya Managing Director

of Atul Overseas (I) Pvt. Ltd. for giving me an opportunity to work on this project.

I am also grateful to Mrs. Kumudini Rasote Admin Manager of Atul Overseas (I)

Pvt Ltd for Pashan Factory for sharing her experience, guidance and inspiration,

constructive suggestion which helped me in this project.

I must also thank the management of Atul Overseas (I) Pvt Ltd to provide excellent

opportunity and environment to be able to pull my project through. Cooperation of the

staff is also gratefully acknowledged.

Last but not least, also give my sincere thanks to all the people to directly indirectly

have help and encourage me in findings the way to us collecting the requisite information

and completing the project effectively and timely.

 INDEX

Table of Content Page No

1) Introduction of the Study 1

2) Purpose & Objectives of the Study 2
3) Scope & Rationale of the Study 3
4) Methodology & Limitations 4
5) Company Profile 6
6) Vision & Quality Policy 7
7) Background & Product Verification 8
8) To Understand Apparel Business 21
9) What is Export? 29
10) Need & Types of Export 30
11) Required Documents for Export 32
12) Pre & Post Shipment Documentation in Atul Overseas (I) Pvt Ltd 44
13) Findings & Observation 49
14) Conclusion 51
15) Questionnaires 52
16) Bibliography & References 54
 INTRODUCTION OF STUDY

 This project is all about to know export procedure & documentation of sea & air

shipments.

 It begins with the introduction of the company i.e. company profile, plant

location, client base & some more information about Atul Overseas (I) Pvt Ltd.

 Next we discuss the methodology used for the data collection. Exploratory

research is used for

 Data collection as it best suited for this fulfilling the project objective.

 Then next chapter provides the detail on the objective, apparel business process.

Some slides of supply chain i.e. buyer, supplier and the manufacturer are

discussed.

 Next objective discusses a view of different department working in

synchronization in order to process an export order. The role of each

department is discussed in context of export procedure and documentation and

what contribution they make towards it.

 Next objective gives a brief idea on the merchandiser and what role they play.

They are the one who interact with the clients and update the company with

client’s requirement. They act as a liaison between company and the client.

 And the last objective a brief summary of all the export documents used in Atul

Overseas Pvt Ltd for legalizing an export order is given. Further documents

regarding pre & post shipment procedure are discussed.

 PURPOSE & OBJECTIVE OF THE STUDY

It’s an opportunity to do the project work in Atul Overseas (I) Pvt Ltd which is

manufacturer & exporter of WOVEN & KNITTED fabric garments. Project on export

house is uncommon and that on an Apparel Export House is rare.

As we know, Exporting is complex and challenging activity in today’s dynamic world’s

environment as it involves the performance or operation that determine existing and

potential demand in a market. Learning the step by step process and procedure to be

followed in an export contract is a critical activity in export procedure.

So selecting a project on export procedure and documentation is an obvious and

important decision.

The main objectives of the research:

 To know about export process and documentation

 To know about what are the documents required pre & post shipments.

 To know about garment business process

 To know what are the working of various departments of

Atul Overseas (I) Pvt Ltd

 SCOPE OF THE STUDY

The aim of this project is to unfold stepwise all complexities involvedin the export
business right from receiving and export order to final realization of export preceeds. It
gives a detail idea of how different departments is an apparel export house work in
synchronization so that export order is processed.
The project would be helpful to fulfil many loopholes of manufacturing processing and
analyzing the export order as well as documentation.

RATIONALE OF THE STUDY

Exporting in simple words means selling goods one country to another country or export
refers to out flow of goods and services and inflow of foreign exchange. Each country has
its own rule and regulations regarding the foreign trade. For the fulfilment of all the rules
and regulations of different countries and exporting company has to maintain and
fulfilled different documentation requirements. The documentation procedure depends on
the type of goods, process of manufacturing, type of industry and the country to which
goods is to be exported. In order to complete an order of making garments, many
activities like communication between different departments, the process of outsourcing
raw material, payment process, quality control, packing and shipment of goods etc. are
undertaken. Different department work in synchronicity and various documents are
prepared in the process. Hence, a single mistake or lack of proper planning can be lead to
the rejection of the whole order or increase the cost.
Todays world is a global village in which each country is trading with other countries in
form of export & import. This field has a great scope because today each company
whether it’s small or big wants to engage in foreign trade.
So, it is very important to study the export procedure and documents involved in it.
 METHODOLOGY

Our primary objective of doing this project is to get the firsthand knowledge of

functioning export house. Since we are not comparing two different entities on the basis

of their financial results, rather we are learning the export procedure. Hence

exploratory design is need of the hour.

Further there are few reasons which made me to use Exploratory Qualitative research.

It’s not always desirable or possible to use fully structured or normal method to obtain

information from respondent.

Workers may be unable & unwilling to answer certain questions or unable to give

truthful answers.

People may be unable to provide accurate answer to question that tap their sub

consciousness.

Thus, project research methodology is as followed:

 Primary Data:

Qualitative research through in-debt interview has been adopted. For interviews

non structured open-ended questions were used.

 Secondary Data:

Both internal and external research was done for internal research ready to use

documents available with the organization were used. For external research

internet, website was consulted and Questionnaires

 METHODOLOGY LIMITATIONS

 Concern about the validity:

The issue arises from the fact that qualitative research does not rely on tests for

reliability or credibility that are external to data collection and analyses.

 Labour intensive data collection:

It can be extremely time consuming. Data collection is this labour intensive

process the researcher immerses himself or herself to build an understanding of

the organization, through contract with the employees, exposure to the norms

familiarity with their practices.

 Conclusion and interpretation of qualitative research:

They are primarily communicated in a form of case study. The case study is

written after an extensive process of data collection through interviewing and

participant observation.

 Need for training in qualitative research:

There is a need of training in qualitative research methodology. Person have low

knowledge in this field don’t go for such methodology.

 COMPANY PROFILE

Management system as per ISO 9001: 2008

In accordance with TUV INDIA procedures, it is hereby certified that

ATUL OVERSEAS (INDIA) PVT LTD

UNIT 1 – Sr. No. 146/3, B/1, Tank Road, Pashan, Pune – 411 021
UNIT 2 – Sr. No. 147/3, Sutarwadi, At Post Ambadvet, Tal – Mulshi, Pune- 412016
Applies a quality management system in line with the above standard for the following
scope
Manufacturing & Supply of Work Wear, Corporate Wear & Uniforms
Basic Information

 Business Type:

Supplier

Exporter

Manufacturer

 Industry:

Leading manufacturer, exporter and supplier which are manufactured and

designed in tandem with the international quality parameters.

 Registered Address:
10, Jogmaya Estate, Opp. Krishna Complex, C.T.M., Amraiwadi, Ahmedabad -
380026

The company has expanded rapidly in recent years in terms of adapting latest
technology, enhancing capacities with quality control techniques and turnover. Atul
Overseas stand for maintaining consistent quality and uniformity. The garments are
designed to meet the requirement of the end user's working conditions and
environment. Also with the niche specialization in customized uniforms giving a leap
lead in the segment of work wear and uniforms. Being Authorized dealers for the
industrial fabrics of highly reputed textile mills like Alok Industries, JCT Mill, Indian
Rayon, Sutlaj Industries, Shree Krishna Polyesters, the sourcing is sound in variety fabrics
in 100% cotton, Polyester Cotton Blends, Polyester Viscose Blend in woven and knitted.
A close association with the computerized embroidery and textile printing services bring
the utmost perfection and innovation in customers Logos and themes. By the brand
‘ashdan’-Atul Overseas provides a fantastic range of product

Established in the year 2000, Atul Overseas Pvt. Ltd. has been manufacturing, exporting,
importing and supplying laboratory uniforms and medical wear and hospital wear for
men and women. Our garments are used in many industries, labs and commercial
institutions. Made of durable, shrink resistant, protective fabrics our garments are ideal
for work wear whether it be a corporate office, a laboratory, a factory or a commercial
kitchen. Due to our excellent manufacturing facilities which have fully integrated in
house production capacity, we have been able to acquire an extensive client base all
over the world. Our commitment to delivery as per schedule and the versatile range of
garments offered by us has made clients prefer us over all others. Under the able
guidance of our Chairman Mr. Ashok Chordia, we have achieved expansion and
enhancement in production as well as of our services. Our products have acquired a
worldwide reach and the effort is continuing to further expand our scope of operations.

QUALITY POLICY
ATUL OVERSEAS (I) PVT LTD, are committed to Enhance customer satisfaction through

manufacturing of RIGHT QUALITY PRODUCT at COMPETITIVE PRICE & CONTINUAL

IMPROVEMENT in effectiveness of the QUALITY MANAGEMENT

 BACKGROUND & PRODUCT VERIFICATION

WHY ATUL OVERSEAS ONLY ?

They are offer a wide range of garments which are used in specific institutions for

specific purposes. Their commitment to high quality standards has ensured that the

products are preferred by company’s clients. The reason they are a trusted name is-

o Timely deliveries

o Customized products

o Excellent infrastructure

o Expert workforce

o Cost effective products

CLIENT SATISFACTION

The customer’s preferences are given prime importance in company scheme of things.

All are production is geared towards providing client specific products. They cater to

many industries and commercial establishments and each category of garments has

specific utility for their clients. They ensure that all specifications provided by their client

are incorporated in their designs and are made accordingly. They offer customized

solutions to their clients for their particular requirements.

QUALITY

The high quality of their fabrics ensures that their garments are of superior quality. The

able and competent operators on the floor ensure that the entire production process in

closely monitored so that deviations and flaws are checked in time.

The main purpose of company’s quality control measures is to ensure that they produce

only superior quality garments which measure up to the requirements of their clients.

Customer satisfaction is the guiding force behind all there quality control checks. The

parameters for which there garments are checked are-

o Dimensional stability

o Design and pattern

o Fabric used

o Stitch evenness

o Colorfastness

o Shrinkage
TEAM

All company operations are expertly managed by their competent and efficient

workforce. Company workforce consists of creative and competent designers,

craftsmen, Technicians and managers. Company team of professionals is well versed

with industry norms and trends and has in depth, industry specific knowledge of the

garment industry. This has made them progressive in there processes and they are able

to keep pace with all their clients’ requirements. All members of company workforce are

highly trained and experienced in their particular area of operations.

CUSTOMIZATION

They possess the ability to adapt their products to suit the preferences of their clients.

They offer customized solutions to their clients. In house of company design team, with

the aid of sophisticated design development systems, can assist in the development of

garments that are compliant with specifications provided by the clients.

They always strive to provide garments that are of utility to their clients and are suitable

for their particular requirements.

They provide customization with regard to-

o Color

o Size

o Style

o Fabric used
PRODUCTS

They offer an extensive range of garments which are suitable for work wear, industrial

purposes and for commercial and medical establishments. There entire range of medical

wears, laboratory uniforms and industrial uniforms includes trousers and pants for men

and women, aprons, shirts, jackets including chef’s jackets, boilersuits and coveralls.

The corporate wear range is characterized by stylish and trendy designs and is available

in many colors and patterns. Those are very comfortable to wear and are made from

cotton polyester blends which give the garments added strength and resistance.

The industrial garments are made of durable fabrics that can withstand the rigors of

factory work. Available in many designs these garments provide personal safety to

workers.

The medical wear and uniforms are ideal for lab work and surgical procedures. They

provide hygienic, washable garments that can be used in hospitals. The features of their

garments are-

o Shrink resistant

o Colorfast

o Reinforced stress points

o Many designs

o Durable fabric

o High quality zips and buttons

 PRODUCTS IN BRIEF

INDUSTRIAL & HOSPITAL WEAR

The garments come in a wide variety of designs, styles and colors. They are extensively

utilized by various institutions like hospitals, labs, factories and commercial kitchens.

The work wear for men and women is a stylish and comfortable range of garments

which is created out of skin friendly, colorfast, shrink resistant fabrics. The extensive

ranges of garments offered by they are.

DESIGNER TROUSERS

They offer an extensive gamut of Designer Trousers for both men and women engaged
in the corporate sectors, hospitals and various other industries. There range includes the
following:

o Work Trousers M-101 * Platinum Workpants P-201

o Zip Off Combat Trousers M-104 * Platinum Combat Trousers P-203

o Knee Pad Cargo M-107 * Combat Trousers M-103

o Smart Work Trousers M-116 * Ladies Work Trousers M-102

o Chef's Unisex Trouser M-141

STYLISH JACKETS

They offer a wide range of stylish jackets made from cotton polyester mixed fabric.

These jackets are highly comfortable, durable and are available in varied sizes. These

include:

o Rigger Jacket M-100

o Platinum Lined Jacket P-200

o Standard Fleece Jacket M-120

o Chef's Jacket M-143

o Driver's Jacket - M 115

o Lined Premium Fleece P-220

o P-200 Platinum Linen Jacket

o M-120 Standard Fleece

o M-119 Lab Coat

DESIGNER TSHIRTS

They offer a wide variety of Designer Shirts in many styles and sizes, as their client tastes

and preferences vary. The range includes:

o Polo Shirts M-124

o Casual T- Shirts
 o Polyrich Sweatshirts M-127

o T-Shirt M-126

o M-126 T - Shirt

o M-124C Cotton Polo Shirt

HOSPITAL WEAR

The extensive range of well-designed and comfortable hospital wear can be tailor made

to suit the exact requirement of their client. The range includes the following:

o Hospital Unisex Trousers M-139

o Scrub Tunic M-137
 o Lab Coat M-119

o Nurse Tunic (Female) M-131

o Special Tunic (Female) M-134

o M-132 Nurse Tunics (Male)

o M-133 Standard Tunic

INDUSTRIAL BOILER SUITS

They offer a wide range of industrial boiler suits and industrial coveralls for their

extensive client base. They make sure they are highly comfortable and are tailor made

incase standards sizes do not meet the client requirement. This range includes:

o Standard Boiler Suits M 114

o Cotton Coveralls M-117 C

o Bib Coveralls M-129 C

o M-114 Standard Boilersuits

o M-117 Fr Coverall
DESIGNER BESPOKE

Owing to their expertise, they are able to provide there range of Designer Bespoke as

per the customized requirements of the clients. With the help of professional and

experienced team, they are offering bespoke facility that are economically viable,

innovative and customer friendly. Further, they work in close association with clients to

cater to their complete solutions to the clients.

o Bespoke Trousers

o Bespoke Sweatshirts

o Bespoke Jackets & Coats

SHORTS

The range of products include Shorts such as M-108 Short, M-118 Combat Short and K-

98 Summer Cargo Short

o M-108 Short
 o M-118 Combat Short

o K-98 Summer Cargo Short

TABARDS & APRONS

They are a leading Manufacturer & Exporter of Tabards & Aprons such as

M-105 Tabard, M-130 Sleek Tabard and M-138 Standard Apron from India.

o M-105 Tabard

o M-130 Sleek Tabard

o M-138 Standard Apron

TOPS

Pioneers in the industry, they offer Tops such as Cute Camisole, Zee Top, Princess
Camisole and Panel Zee Tops from India.

o Cute Camisole

o Zee Top

o Princess Camisole
 o Panel Zee Tops

BESPOKE

Leading Manufacturer and Exporter from Pune, the product range includes Bespoke

such as Bespoke Polo’s, Bespoke Trousers, Bespoke Sweatshirts and Bespoke Tunics.

o Bespoke Polo’s

o Bespoke Trousers

o Bespoke Sweatshirts

o Bespoke Tunics

MANUFACTURING UNIT

The manufacturing facility is state of the art with hi -tech machinery installed to

optimize production. The entire facility is well integrated and has the capability to carry

out all production in the minimum lead time. Some of the high end machinery at the

manufacturing unit are-

o Automatic sewing machines

o Overlocking machines

o Automatic buttonholing machines

o Cutting Machines

All the various production related processes like cutting, stitching, finishing and dispatch

are done in a systematic and organized way which ensures that there are no delays and

obstructions in the system.

The machinery and equipment is maintained in optimum working condition to minimize

down time. All staff is well trained to handle and operate the machinery which ensures

that all processes are efficient and productive.

CONCERN FOR QUALITY CAN BE A CATALYST FOR GROWTH

Today Quality is an integral and vital part of any manufacturing process.

More so in garments because we tend to make a style and personality statement

through them. Quality is a tangible aspect of garments today.

They are quality oriented in every aspect of their production process. Right from the

inspection of raw materials for quality compliance to the final inspection of finished

garments, they have stringent checks in place.

QUANTITY WITHOUT COMPROMISING QUALITY

It is often difficult to strike the right balance between quality & quantity. But for those

who have a reputation to keep, it is not much of a dilemma.

At Atul Overseas quality comes first & foremost. Over the years, it has enhanced its

production capacity as well as the quality of its goods.

The production process of this unit is governed by stringent quality control measures.

ATUL OVERSEAS IS SHRINKING THE GLOBE

Nowadays, Atul Overseas is one large and growing family. Its clientele that patronizes its

garments is spread across the world. The company is exporting garments to United

Kingdom, Europe Countries, North America and Gulf Countries. Its clientele has now

become a large family that shares good value of business and the right way of

conducting it.
EXPORT CLIENTS OF ATUL OVERSEAS

Atul Overseas high profile clients are not only happy but also satisfied which has earned

them recognition and unflattering loyalty from prominent buyer worldwide.

CLIENTS COUNTRY

Kingfisher Apparels Ltd United Kingdom

Feuerweherediscount Germany

JW Balfour Ireland

Inventory Supply & Management Ltd Ireland

Vardhman Trading F.Z.E U.A.E

Kirloskar JLT U.A.E

Gulf Helicopters Qatar

National Industrial Gas Plants Qatar

PF Services Ltd Malta

BACKGROUND ABOUT THE PROBLEM TASK UNDERTAKEN

As we know Exporting is complex and challenging activity in today’s dynamic world’s

environment as it involves the performance or operation that determine existing and

potential demand in a market. Learning the step-by-step process and procedure to be

followed in an export contract is a critical activity in export procedure.

So selecting a project on export procedure and documentation is an obvious and

important decision.
 TO UNDERSTAND THE APPAREL BUSINESS

The textile and apparel supply chain accounts for a ggod share in terms of numbers of
companies and people empoyed. The apparel industry divided in to three main
segments. At the top of supply chain there are fibre (ram material) producers using
natural or synthetic material. Second segment of supply chain is the apparel
manufaturing in which fabric convert into garments with many process involved. The
final segment is the retailer who is responsible for making apparel available to
consumers. The “T” angle of apparel supply show how buyer, supplier and garments
manufacturer are linked to each other. There are two sides of “T” i.e left & right. The
left side called the buyer to the manufacturer and the right side is called the supplier to
manufacture. The two horizontal are linked to each other through the vertical side i.e
the buyer and supplier are link through apparel manufature.
The “T” angle demonstrates how information flows from buyer to apparel manufacture.
The informationa normally, sketches of the garments given by the buyer, are studied by
the manufacturer and according list of raw material required is made. The different
watch (standard for type of yarn, colour of the yarn and piece of accessories) are sent to
different supplier for development. The supplier developed and sends it to
manufacturer and which is forwarded to buyer. Once approved by buyer, the orders are
placed with the supplier with approved samples. When the raw materials are received
as per the specification given to the supplier, in house manufacturing starts with the
production. The different process of manufacturing results in the final garment product
which is finally dispatched to the buyer. The buyer then retails the same through stores
to the ultimate consumers.
Figure 1: The “T” angel of Apparel Supply Chain.

Apparel Design Developmet of raw material

Sample Yarn
& Others
Accessories production

Retail

Fabric The Finishing

Manufacturer
Production Packaging
Dyeing & Washing Dispatch
Cutting & Stiching

Description of the Buyer Side of the Apparel Supply Chain

The buyer side is normally involved with designing of garments,
production of samples, order collection, apparel retail.
Apparel Design
Designing is Apparel is either done in- house or contracted to design companies. The
first step in designing is the analysis of the consumer which the Company is tergetting.
The apparel design is influenced by variuos parameters like other designer collection
presented in the fashion cities of the world, fashin reviews from earlier seasons, fashion
magazine also plays an imprtant input for the design efforts and most important is the
feedback gained from the sales of the similar products that were developed earlier.
Prototype garments are made for design approval which consumes considerable
amount of time.
Apparel Retail
Apparel products are made available to consumers in a variety of retail outlets. Specially
stores offer a limited range of apparel products and accessories specializing in a specific
market segment. Apparel sales also take place through wholesalers or mass
merchandisers such as Wal-Mart, Kmart and Target. These retailers offer a variety of
hard and soft goods in addition to apparel. Departmental stores like Macy’s Nordstrom
offer a large number of national brands in both hard and soft goods categories. Off-price
stores such as Marshall’s and T.J Maxx buy excess stock of designer- label and branded
apparel from retailers and are able to offer lower price but with incomplete assortment.
The apparel sale is also shared by mail order companies, e-tailers through internet, and
factroy outlets etc.

Prodduction of Sample & Order Collection

The next step after the design in apparel supply chain is the production of sample. Once
the design are developed, decision regarding the fabric like cotton or polyester and
quality etc are made. Based on fabric and quantity decided, decisions related to country
and manufacturers are made. Once decision is made, developed design are sent to
different manufacutrers and are asked to develop proto samples. Normally, durign
proto stage manufacturer figure stands between 5 & 8. Once proto are developed,
number of manufacturers is reduced to 2 to 3 depending on the total quantity of the
article and also on selected manufacturer production capacity or volumes. The order
quantities are placed to different manufacturers and manufacturer is asked to develop
size-sets (alternate sizes of the garment are developed example XS: Extra Small, S: Small,
M: Medium, L: Large, XL: Extra Large, XXL: Extra Extra Large…). Once size-set is
approved, sale samples (samples developed for advertising and see the market response
towards the article) are made. Finally, with everything in place two identical pieces are
developed one for the buyer and other for the manufacturer called as sealer (sealer
sample is identification or standard for production). This sample is stamped by the
buyer and the manufacturer can processed with the production.
Description of the Supplier side of the Apparel Supply Chain
The supplier in the apparel manufacturing are quite diversified. It involves supplier of
different raw materials such as fibre and yarn producers, fabric manufacturers and
other raw materials.

Fabric and Yarn Production

Fabric are categorized into two groups; natural and man made. Natural fabric includes
plant fabric such as cotton, linen, jute etc and animal fabric such as wool, Synthetic
fabric includes nylone, polyester arcylic etc. Synthetic fabric production usually requires
significant capital and knowledge. Natural and Synthetic fabrics of short lengths are
converted into yarn by “spinners”, “thrusters” and “texturizers”. Different types of
fabrics can also can be blended together to produce yarn such as grindle etc.

Fabric Production
This segment of supply chain transforms the yarn into fabric by different processes such
as weaving, knitting a non-woven process. In a weaving process, yarns are looped
together legnthwise and width wise at right angles. Grey yarn may be woven by a simple
procedure to produce grey fabric and which are then dyed for a specific colour. Instead,
dyed yarns may also be woven but not dyed. In knitting, yarn is interloped by latched
and spring needles i.e. two different loops are mingled together with needle
adjustment. Once the approvals regarding the raw-material are made by the buyer, the
manufacturer can proceed with the production.
Apparel Production
The process proceeds once the fabric is produced; it is either dyed or washed. The dyed
yarn fabric is washed and grey fabric is dyed into a specific colour. After dyeing or
washing, farbic is finished by removing water in the tumbler and later pressed in stenter
which also maintains width of fabric is ready for garmentising i.e. ready to be cut and
stitched into the garment. Garmentising starts with the design of the garment to be
made Patterns (usually made up of thicker and stronger paper) are made from the
design which is then used to cut the fabric (cutting ususally happens in the form of
layers). An efficient layout of the patterns on the layers of fabric is crucial for reducing
the wasted material.

Finishing, Packaging and Dispatch of Apparel

Garments produced are labelled, packaged and usually shipped to a warehouse. The
garments are then shipped to the retailers’ warehouse. In an effort to reduce time from
placement of the product order to the consumers purchase of the apparel, several
practices are gaining popularity. There is increased automation and use of electronic
processing in the warehouses of both manufacturers and retailers.
To understand the working of various departments Atul Overseas (I) Pvt Ltd contributing
towards processing of an export order.
Garment Process Flow Chart
Fabric audit batch wise (physical parameters, trims matching)
Warehouse Automatic Fabric Cutting Issue to
Layering Batch Wise Stitching

CAD maker- As per 100% Panel

Approved Garment Inspection

100% Needle 100% Garment

Detection Checking

Shipment Packing Finishing Washing Stitching

Final Audit 100% Garment

Checking

The above diagrams show delaited picture of Atul Overseas (I) Pvt Ltd Apparel
Manufacturing and Supply Chain. The manufacturer supply chain starts when yarn is in
house and ends when garment is produced and is ready for dipatch. The entire process
is divided into two segment i.e. the process and the production. The process involves
yarn inspection, dyeing or washing and finishing. In the process, the yarn is converted to
fabric then it is either dyed or wahsed and finally finished. The production involves
fabric cutting, stitching, and garment being finished and finally dispatched.
Departments of Functions & Operations

Company mainly deals in two segments of the apparel supply chain i.e. on
emanufacturing of fabric and other manufacturing of garment. These two segments are
two different processes but are very much linked in the supply chain. The company has
different deparments each having specified function and responsibilities.

Washing & Dyeing Department

The deparment is responsible for two different stages in garment manufacturing. For
grey (not coloured) fabric, department is responsible for colouration of fabric and for
dyed (coloured) fabric, department is responsible for washing . The process of dyeing is
time consuming and as different colour checks are required. The department receives
order from the PPC stating article and quantity required. The department makes the
production plan for the dyeing and the washing machine based on order from the PPC
and also sends request to knitting department for the dispatch of the fabric. Planning is
done on weekly basis.

Printing Department
This department is responsible for printing different designs of print and different types
of print i.e. permanent print or ordinary print, Disty print and khadi print is also used for
printing fabric.

Cutting Deparment
This department is responsible for fabric cutting into different parts of the garments.
This deparment is mainly responsible for cutting and avoiding wastage. The deparment
makes production plan for all cutting stations based on article or style requested. This
also works on weekly basis. Once fabric is cut different parts of the same garment are
bundled together.
Stiching Department
This department is responsible for stitching different parts of garments together. The
process takes place in the assembly line system is the set of many different stitching
machines each for a specific purpose. The stitching process is most time consuming and
labour intensive process in the entire garment production.

Finishing & Packaging Deparment

This is final stage before the garment is ready to be shipped. As the garment is already
finished, it requires a series of quality checks. The garment goes through the quality
checks like colour test, washing test, stitching test etc. After which it is steam pressed,
labled, packed into garment bags & finally, put into the cartons. Once all cartons are
packed and labled, external quality check takes place and goods are shipped.

Production Planning and Control (PPC) Department

This deparment is responsible for making plans for the entire organization i.e. all the
deparment. PPC begin in the centre of all deparments also controls their functionality.
The PPC sends production plan to different departments on weekly basis and daily for
any amendments.
 WHAT IS EXPORT?

The term export means shipping in the goods and services out of the jurisdiction of a

country. The seller of such goods and services is referred to as an "exporter" and is

based in the country of export whereas the overseas based buyer is referred to as an

"importer". In international trade, "exports" refers to selling goods and services

produced in the home country to other markets.

The theory of international trade and commercial policy is one of the oldest branches of

economic thought. Exporting is a major component of international trade, and the

macroeconomic risks and benefits of exporting are regularly discussed and disputed by

economists and others.

Methods of export include a product or good or information being mailed, hand-

delivered, shipped by air, shipped by vessel, uploaded to an internet site, or

downloaded from an internet site.

The import or exports of any foreign products in India are regulated under the Foreign

Trade (Development and Regulation) Act. Under this act the Central government of

India can make the provisions for development and also regulates the foreign trade.

Also the Central government can prohibit, restrict and regulates the export activities.
 NEED OF EXPORT

As we know that whole world was rushing towards globalization and integration. Earlier

India had not joined the race, which resulted that the economic scenario had worsened

the development. At that point of time the only recourse left to India was to increase its

exports to tide over the ever-increasing imports. After that India aimed to gain a

considerable proportion of international business and make its presence felt on the

international front. The Government announced various export promotion measures

and incentives. Laws were framed to streamline the process of export and import.

These laws ensured that our commitment to expansion of India’s trade remained firm.

The laws and facilitation announced by the Government were not only related to export

and import of goods and services, but were also directed to up gradation of technology

and integration of all the departments by using latest technologies available. As we can

see, e-commerce plays a very significant role in today’s trade.

The Export and Import Policy or the EXIM Policy, 1992-97 was a significant landmark in

India’s economic history. For the first time, conscious effort was made to dismantle

various protectionist and regulatory policies and accelerate the country’s transition

towards a globally oriented economy.

 TYPES OF EXPORTER

Basically export can be classified into two groups:

 Manufacturer Exporter

As the exporter has the facility to manufacturer the product he intends to export

and hence he exports the product manufactured by him.

 Merchant Exporter

An exporter who does not have the facility to manufacture an item/ product.

But, he procures the same from other manufacturers or from the market and

exports the same.

An exporter can be both a manufacturer exporter as well as a merchant

exporter, he can export product manufactured by him or he can export items/

product bought from the market.

Once it is decided to export, it is mandatory on your part to follow certain

procedures, rules and regulations as prescribed by various regulatory authorities

such as GDFT, RBI & Customs. These producers, rules & regulations are laid down

in the Exim policy 2004-09, Exchange Control Manual, Customs Act etc.

Accordingly export documents are required to be prepared keeping in view of

the requirement of the foreign buyers and our regulatory authorities.

 REQUIRED DOCUMENTS FOR EXPORTS

An export trade transaction distinguishes itself from a domestic trade transaction in

more than one way. One of the most significant variations between the two arises on

account of the much more intensive documentation work. The documents mentioned in

the pre and post shipment procedure are discussed below:

 Invoice

An invoice or bill is a commercial document issued by a seller to the buyer, indicating

the products, quantities and agreed prices for products or services the seller has

provided the buyer. An invoice indicates the buyer must pay the seller, according to the

payment terms. The buyer has a maximum amount of days to pay these goods and

sometimes offered a discount if paid before.

From the point of view of a seller, an invoice is a sales invoice. From the point of view of

a buyer, an invoice is a purchase invoice. The document indicates the buyer and seller,

but the term invoice indicates money is owed or owing. Term invoice is usually used to

clarify its meaning such as we sent them an invoice (they owe us money) or we received

an invoice from them (we owe them money). The invoice is of 3 types are as follow:

 Commercial Invoice: A commercial invoice is a document used in foreign

trade. It is used as a customs declaration provided by the person or

corporation that is exporting an item across international borders.

 Consular Invoice: It is a certification by consul or Government official

covering an international shipment of goods. It ensures that exporter’s trade

 papers are in order and the goods being shipped do not violate any law or

trade restriction.

 Customs Invoice: It is an invoice made on specified format for the Customs

officials to determine the value etc. as prescribed by the authorities of the

importing country.

 Packing List

A shipping list, packing list, waybill, packing slip (also known as a bill of parcel,

unpacking note, packaging slip) docket, delivery list, manifest or customer

receipt, is a shipping document that accompanies delivery packages, usually

inside an attached shipping pouch or inside the package content and does not

include customer pricing, It serves to inform all parties, including transport

agencies, government authorities and customers about the contents of the

package. It shows the description of the goods contained in each

parcel/shipment. Considerably more detailed and informative than a standard

domestic packing list, it itemizes the material in each individual package and

indicates the type of package, such as a box, crate, drum or carton. Both

commercial stationers and freight forwarders carry packing list forms.

 Certificate of Origin (COO)

Certificate of Origin is one of the important documents in international trade.

The CoO is of two types: Preferential and Non Preferential.

The Preferential Certificate of Origin entitles importers of Indian products to get

a concession in customs tariff of other countries. The Non Preferential Certificate

of Origin assures the importers and customs and other authorities in other

countries that the products have been manufactured in India. Mahratta

Chamber of Commerce, Industries and Agriculture is one of the organisations

authorized for Issue of Non Preferential Certificate of Origin for the benefit of

Exporters by the Government of India since 1958. Exporters who would like to

obtain the Certificate of Origin for the first from our Chamber time will have to

execute an indemnity bond in our favor. This bond will be valid till the time it is

rescinded by any law or change in the procedure adopted by the Chamber

Certificate of Origin is required when:

 The goods produced in a particular country are subject to preferential tariff

rates in the foreign market at the time importation.

 The goods produced in a particular country are banned for import in the

foreign market.

Certificate of Origin is applicable in Gulf countries.

Atul Overseas (I) Pvt Ltd is doing shipment for Gulf Country through

MAHARATTA CHAMBER OF COMMERCE, INDUSTRIES AND AGRICULTURE

(MCCIA)
 GSP

The Generalized System of Preferences (GSP) is a formal system of exemption

from the more general rules of the World Trade Organization (WTO), (formally,

the General Agreement on Tariff and Trade or GATT).

Generalized System of Preferences (GSP) is a preferential tariff system extended

by developed countries (also known as preference giving countries or donor

countries) to developing countries (also known as preference receiving countries

or beneficiary countries). It involves reduced MFN Tariffs or duty-free entry of

eligible products exported by beneficiary countries to the markets of donor

countries.

Benefits of GSP

 Indian exporters benefit indirectly - through the benefit that accrues to the

importer by way of reduced tariff or duty free entry of eligible Indian

products.

 Reduction or removal of import duty on an Indian product makes it more

competitive to the importer - other things (e.g. quality) being equal.

 This tariff preference helps new exporters to penetrate a market and

established exporters to increase their market share and to improve upon

the profit margins, in the donor country.

Eligible Products

Only such products of a beneficiary country (like India) that fulfill the

requirements of the rules of origin laid down by the importing country, are

considered eligible for preferential tariff treatment on import into the markets of

donor countries detailed under point 3. For example, in the case of 15 member

states of European Union, an Indian product is considered eligible only if it fulfills

the requirements of Rules of Origin laid down in the Community legislation,

namely in Regulation (EEC) No. 2454 / 93, as amended by Regulation (EC) No. 12

/ 97 and Regulation (EC) No: 1602 / 2000.

COUNTRIES THAT EXTEND GSP BENEFITS

Australia Republic Hungary Denmark

Canada Republic of Poland Finland

Czech Republic Russian Federation France

European Union Slovakia Germany

Japan Switzerland Greece

New Zealand United States of Ireland

America

United Kingdom Austria Italy

Republic of Bulgaria Belgium Netherlands

Portugal Spain Sweden

  IEC CERTIFICATE

It is an Import-Export Code Certificate issued by DGFT, Ministry of Commerce, and

Government of India. It is a 10 digit code number. No exports or imports will be done

without IEC code. It is mandatory for every exporter or importer.

It is permanent account number for export import.

An IEC is necessary for import/export of goods. In case the import/export is of services

or technology, IEC is required in only limited circumstances, when import/export is in

'specified services' or 'specified technologies', i.e. services or technologies in which

international trade is restricted by the Government of India as they pertain to national

security, such as dealing in nuclear weapons, automatic guns, etc.

IEC is not required under the following circumstances:

1. Import/export of goods for personal use, which is not connected with trade,

manufacture or agriculture.

2. Import/export by government ministries and departments, and certain notified

charitable organizations.
  Bill of Lading

A bill of lading (sometimes abbreviated as B/L ) is a document issued by a carrier (or

his agent) to acknowledge receipt of cargo for shipment.

A bill of lading must be negotiable, [1] [2] and serves three main functions:

 it is a conclusive receipt,[3] i.e. an acknowledgement that the goods have been

loaded;[4]and

 it contains or evidences[5] the terms of the contract of carriage; and

 It serves as a document of title to the goods.

Bills of lading are one of three crucial documents used in international trade to ensure

that exporters receive payment and importers receive the merchandise.[7] The other

two documents are a policy of insurance and an invoice.[8] Whereas a bill of lading is

negotiable, both a policy and an invoice are assignable.

A bill of lading is a standard-form document that is transferable by endorsement.

The principal use of the bill of lading is as a receipt issued by the carrier once the goods

have been loaded onto the vessel.

The bill of lading from carrier to shipper can be used as an evidence of the contract of

carriage by the fact that carrier has received the goods and upon the receipt the carrier

would deliver the goods. In this case, the bill of lading would be used as a contract of

carriage. Also, the bill of lading can perform as a contract of a carriage.

The Bill of Lading must contain the following information:

 Name of the shipping company

 Shippers name

 Order and notify party

 Description of goods

 Gross/Net weight

 Freight rate/measurement and total freight

 Air waybill

The Air waybill (AWB) is the most important document issued by a carrier directly or

through its authorized agent. It is a non-negotiable transport document. It covers

transport of cargo from airport to airport. By accepting a shipment an IATA cargo agent

is acting on behalf of the carrier whose air waybill is issued.

Air waybills have eleven digit numbers which can be used to make bookings, check the

status of delivery, and current position of the shipment.

Air waybills are issued in 8 sets of different colors. The first three copies are classified as

originals. The first original, Green in colour, is the Issuing Carrier's copy. The second,

coloured Pink, is the Consignee's Copy. The third, coloured Blue is the Shipper's copy. A

fourth Brown copy acts as the Delivery Receipt, or proof of delivery. The other three

copies are white.

  Freight Bill

The Air waybill may be used a bill or invoice together with supporting documents since it

may indicate charges to be paid by the consignee, charges due to the agent or the

carrier. An original copy of the air waybill is used for the carrier’s accounting.

 Insurance of Cargo

The air waybill may also serve as evidence if the carrier is in a position to insure the

shipment and is required to do so by the shipper.

 Customs Declaration

Although customs authorities require various documents like a commercial invoice,

packing list etc. the air waybill too is proof of the freight amount billed for the goods

carried and may be needed to be presented for customs clearance. The format of the air

waybill has been designed by IATA and these can be used for both domestic as well as

international transportation.

Usually, air waybill is distributed to IATA cargo agents by IATA airlines. The air waybill

show:

 Carriers name

 Carriers Head office Address

 Logo

 Preprinted eleven digit air waybill number

  Shipping Bill

Shipping bill is the main customs document, required by the customs authorities for

granting permission for the shipment of goods. The cargo is moved inside the dock area

only after the shipping bill is duly stamped, i.e. certified by the customs. Shipping bill is

normally prepared by copies:

 Customs copy

 Drawback copy

 Export promotion copy

 Port trust copy

 Exporters copy

 Letter of Credit

This method of payment has become the most popular form in recent times; it is more

secured as company to other methods of payment (other than advance payment).

A letter of credit can be defined as “an undertaking by importer’s bank stating that

payment will be made to the exporter if the exporter required documents are presented

to the bank within the variety of the L/C.

  Realisation of Export Intensives:

The incentives the exporter will get in today’s context and the manner in which they can

be obtained are as follows:

 Duty Drawback

This refers to a rate fixed by the government based on the customs duty and

excise duty components which go into the production of an export product. This does

not refer to the finished product excise duty, but to the excise and customs duty paid on

all the raw materials and components which go into the production. Every year the

department calls for latest data on these through the exporters by June of the year.

When the shipping bill is submitted to the customs for the shipping of goods, it consists

of a set of 5 copies. The duplicate copy is known as the drawback copy, and this will

contain all the 52 details like description of goods, the port of destination, and the total

amount of drawback as per government notification etc. this copy is endorsement by

customs and sent directly by them to the drawback cell in the customs department

situated in the port from which goods were exported. The exporter can approach this

cell for his drawback payment with any additional details they may ask for.
  Excise Rebate

Finished goods which are subject to excise duty for home consumption are exempt from

the duty when they are exported. The scheme is also applicable where the exported

goods contain excisable goods in their manufacturer.

The exporter can avail of this facility in either of the following methods, where finished

goods are excisable.

 Export Under Bond:

Under this method, exporter has to execute a bond in favour of Central Excise
Authorities. The amount of the bond will be equal to the duty on the estimated
maximum outstanding of goods leaving the factory without paying the duty and
pending acceptance of their proof of export by excise authorities. No excise need
to be paid by the exporter.

 Refund of Duty:
If the duty is already paid, after export is made, the exporter should make a
claim with the Central Excise Authorities. After verification of the claim, the
excise authorities will arrange for the refund of the central excise. Where the
excisable materials have been used in manufacture, similar to the above
arrangement, the exporter can avail of the facility of manufacturing under bond
or he can claim refund after duty is paid.
PRE SHIPMENT DOCUMENTATION IN ATUL OVERSEAS (I)

PVT LTD

Atul Overseas (I) Pvt Ltd is doing majority FOB, DDU and CIF shipments.

 FOB: Free on Board

The seller delivers the goods on board the ship and clears the goods for export.

From the point, the Buyer bears all costs & risks of loss or damages.

 DDU: Delivery Duty Unpaid

In a DDU shipment, the seller take care all necessary transportation, customs

clearance charges, and shipping charges etc. at load port and destination port

inclusive of handling charges at port of loading and port of discharge.

 CIF: The Seller clears the goods for export and pays the costs of moving the

goods to the port of destination. The Buyer bears all risks of losses or damages.

The sellers however, purchase the cargo insurance.

 On receiving the requisition and purchase order from buyer, export

documentation department issues an invoice. Two invoices are prepared i.e.

commercial invoice & custom invoice. Commercial invoice is prepared for the

buyer and Custom invoice is prepared for the Custom authorities of both

countries.

 Packing list is prepared which details the goods being shipped.

 IEC certificate is needed for Air shipment.

 Purchase order or L/C, if required

 Custom Annexures:

 Annexure - I: Exporters’ Declaration Required For Exports of Woven Garments for

Availing Higher All Industry Rate of Drawback

(Circular No. 54/2001 – Cus. Dated 19th October, 2001)

 Annexure-A: Export Value Declaration

(See Rule 7 of Customs Valuation (Determination of Value of Export Goods)

Rules, 2007).

 Annexure – B: Form of Simple Undertaking (For allowing provisional release of

Export Goods)

 2 copies of SDF forms

 Excise not applicable letter (ARE 1)

 Shipper Instruction Form

 NOC letter – Air cargo complex

 Octroi Letter for N Form Clearance

 N Form

 GSP Certificate is prepared if the consignment is exported to Europe or countries

mentioned in GSP list.

 Certificate of Origin is also issued and attached, if required.

 Insurance of shipment.

 On receipts of above documents, customs will issue clearance certificate.

 After custom clearance a set of documents with custom clearance receipt are

sent with the consignment to the forwarder. Forwarder books the shipment & as

per the size of cartons calculates CBM & decides which container to be used.

Following documents are sent to buying house for their reference, as per

buyer’s requirement:

 Invoice

 Packing list

 GSP (if export to Europe of mentioned in GSP list)

 Certificate of Origin (if required)

 Wearing Apparel sheet

 A copy of FCR/ Air waybill/ Bill of Lading

 Buyer’s house then intimates the buyer about the shipment & given the details

regarding it. Buying house will send a set of these documents to the buyer.

 Buyer collects the consignment from the destination port by showing the

following documents.

 Invoice

 Packing list

 Bill of Lading/ Air waybill

 On shipment of goods, exporter will send the documents to the importer’s bank.
POST SHIPMENT PROCEDURE IN ATUL OVERSEAS (I) PVT

LTD

 A foreign buyer will make the payment in two ways:

 TT (telegraphic transfer) i.e. Wire Transfer- (Advance payment, as per the clause

– 50% advance & remaining 50% on shipment

 Letter of Credit: If the payment terms are a confirmed L/C then the payment will

be made by the foreign bank on receiving the following documents:

 Invoice

 Packing list

 B/L

 The payment terms can be:

 Within 15 days from Bill of Lading or Air waybill date

 Within 30 days from Bill of Lading or Air waybill date

 Within 60 days from Bill of Lading or Air waybill date

 Within 90 days from Bill of Lading or Air waybill date

 Within 160 days from Bill of Lading or Air waybill date

 After shipment, exporter sends the documents to the buyer’s bank for payment.

As the buyer’s bank receive the documents is will confirm with the buyer for

release of payment. On confirmation, it will make the payment in the foreign

currency. The transaction will be Bank to Bank, following documents are

required to bank:
 2 copies of Invoice

 2 copies of Packing list

 Bill of Lading/ Air waybill

 Original Shipping bill

 Insurance copy

 The domestic branch will credit the exporter’s account, as against the respective

purchase order or invoice, in Indian rupees by converting the foreign currency as

per the current bank rate.

 If the payment is through wire transfer, the payment will be made as per the

terms agreed by the exporter (Advance payment, as per the clause – 50%

advance &remaining 50% on shipment)

 Once the payment is credited to exporters account, the bank will issue Bank

Realisation Certificate (e-BRC) on DGFT.

 E-BRC is final document and proof of payment credited in exporters account.

 FINDINGS & OBSERVATION
 The documentation paper works are simplified than the previous year.

 This has led to the emergence of a business environment, widening both the

scope and scale of opportunities open to sellers.

 Though many documents prevail in documentation, only certain documents play

a vital part in the company.

 It uses FOB, CIF, DDU mostly

 Company is in good condition & also popular in some states

 From the company’s procedure, the following has been inferred:

 CONCLUSION

The study was conducted to know the process involved in apparel firm and to study

about the various departmental functions which coordinates to complete the export

cycle. The export procedure of the firm has been seen clearly and other related aspects

has been known from the analysis it is found that the performance of the company is

satisfactory, but the company is facing problems regarding excess of documents which

causes delay in transportation. Therefore necessary steps should be taken to limit the

number of documents so that the company can make distribution at right for the

company and it helps the company to have competitive advantage over its competition.

There are signs of good future for Atul Overseas (I) Pvt Ltd, because of growing demand

for Indian garments in the world market.

 QUESTIONNAIRES

 The working conditions

All factory workers are working in good condition; Company provides them all needed

machinery and source for manufacturing the products.

 What product they are manufacturing in factory?

They are manufacture a Work Wear Garments

 Is they are using quality material fabric?

Yes, they are using quality material fabric for garments

Example- They are using 100% cotton while manufacturing a Polo shirt

65% Polyester & 35% Cotton for Men’s shorts, Shirts, Trousers etc.

 Time management & employee satisfaction

Usually factory timing is 8.30 hours but, when the garments order is large, factory

workers do night shift also and sometimes they are satisfied but they have to ready the

garment order in time.

 How many pieces they are manufacture in a day

500 Polo shirts per day, 550 Trousers per day, 550 Shirts per day

1000 Aprons per day etc.

 In which market they are purchasing the raw material

They are purchasing raw material in Raviwar Peth market which is wholesale market in

Pune that shoppers named Kushal Threads, Jayashree Threads Co, Sai Baba Textile,

Vishal Sales Corporation etc.

 Once the stock is ready then how they are stored it safely?

They are store the stock in store room on particular rack and locks.

 At what quality packing they are using while exporting?

First of all they are packing the garments in plastic carry bag and at the shipping time

they pack the garments in Corrugated Box (Carton).

 Who are the buying clients of the company?

Kingfisher Apparel Ltd (U.K), P.F Services (Malta), Feuerweherdiscount (Germany), Body

Group & Safety (Ireland), J W Balfour (Ireland), Gulf Helicopters (Doha Qatar), Vardhman

Trading F.Z.E (UAE) etc.

 How many country’s they are exporting there products?

On today’s date they are exporting 7 to 8 countries there products

 What issues they are facing while exporting?

Sometimes the garment order is not ready on time so they want to postpone shipment,

Machinery problems.

 Who are the shipping agents to done through shipment?

Mostly they are done there shipments through Jeena & Co, TNT LTD, Greenwich

Shipping Co, Unique Express etc.

 Yearly Turnover of the company

2015-2016: 14 to 15 Cr.

2016-2017: 15 to 16 Cr.
 BIBLIOGRAPHY

1) Study about factory, product, policy - All factory workers & Staff

2) Export Procedures - Mr. Chintamani Garbhe

(Director of Kingfisher Apparel Ltd)

Mr. Anil Kankariya

(Director of Atul Overseas (I) Pvt Ltd)

3) Export Documentation - Mrs. Kumudini Rasote

(Admin manager of Atul Overseas (I) Pvt Ltd)

REFERENCES – INTERNET

www.ashdan.com

www.google.co.in

www.dgft.gov.in