Date : April, 2009

To : Our Valuable Customers Who May Concern

From : “K” Line (Hong Kong) Ltd

Re : Import of Waste Paper and other Hazardous Waste Under Customs

by Indian Customs

Pursuant to Notification policy cir 78/2008 dated 1^st April, 2009 issued by the customs authority of India in

respect of imports of “Hazardous waste” into India, Waste paper is classified under ITC (HS) Code No.4707

9000 and import of the item is free. However, as per Hazardous Material (Management, Handling and

Transboundary Movement) Rules, 2008 notified by Ministry of Environment & Forests on 24.9.2008, import of

the item has been made subject to actual user condition with permission from Ministry of Environment &

Forests (MOEF) and a licence from DGFT.

For more details of the restriction, it is suggested to consult your importer in India prior to shipment to avoid

cargo possibly detained by customs.

“K” Line remains committed to providing a premium service to clients and taking this opportunity to thank

for your valuable support and look forward to having your unchanged patronage in future. Should you have

any further queries, please feel free to contact our Customer Service Team.

Customer Service AAL

Hotline : (+852) 2861 5433

Email : hkglcusaal@hk.kline.com

Thanks for your kind attention.

Best Regards.

Yours faithfully,

Sales Administration Team

For and on behalf of “K” Line (Hong Kong) Ltd