IN FORCE Agenda SEZ / EOU / FTWZ 2019-11-15

Supplementary Agenda for the 93rd meeting of the BoA to be held on 15.11.2019

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No. F.2/6/2019-SEZ Government of India Ministry of Commerce and Industry Department of Commerce

(SEZ Section)

Udyog Bhawan, New Delhi Dated the 08 November, 2019

OFFICE MEMORANDUM

Subject: 93" Meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) scheduled to be held on 15 November, 2019 at 11.00 A.M in Room No. 108 - forwarding of Supplementary Agenda thereof — Reg. 21" In continuation to this Department’s O.M. of even numbers dated 14" October, 2019, October, 2019 and 04" November, 2019 on the above mentioned subject, the undersigned is directed to enclose herewith the Supplementary Agenda for the 93" meeting of the BoA for SEZs scheduled to be held on 15” November, 2019 at 11:00 A.M. for information and necessary action. Soft copy of the agenda has also been hosted on the website: www.sezindia.gov.in. The addressees located outside Delhi are requested to download the supplementary agenda from the above mentioned website.

It is informed that the venue of the said meeting is Room No. 108, Udyog Bhawan, New Delhi in place of Room No. 47 as communicated earlier.
The addressees are requested to make it convenient to attend the meeting.

yn (Darshan Kumar Solanki) Under Secretary to the Government of India Tel: 2306 2496 Email: dk.solanki@nic.in

Central Board of Excise and Customs, Member (Customs), Department of Revenue, North Block, New Delhi. (Fax: 23092628).
Central Board of Direct Taxes, Member (IT), Department of Revenue, North Block, New Delhi. (Telefax: 23092107).
Joint Secretary, Ministry of Finance, Department of Financial Services, Banking Division, Jeevan Deep Building, New Delhi (Fax: 23344462/23366797).
Joint Secretary, Department of Industrial Policy and Promotion, Udyog Bhawan, New Delhi.
Joint Secretary, Ministry of Shipping, Transport Bhawan, New Delhi.
Joint Secretary (E), Ministry of Petroleum and Natural Gas, Shastri Bhawan, New Delhi
Joint Secretary, Ministry of Agriculture, Plant Protection, Krishi Bhawan, New Delhi. 8. Ministry of Science and Technology, Sc ‘G’ & Head (TDT), Technology Bhavan, Mehrauli Road, New Delhi. (Telefax: 26862512)
Joint Secretary, Department of Biotechnology, Ministry of Science and Technology, 7" Floor, Block 2, CGO Complex, Lodhi Road, New Delhi - 110 003.
Additional Secretary and Development Commissioner (Micro, Small and Medium Enterprises Scale Industry), Room No. 701, Nirman Bhavan, New Delhi (Fax: 23062315).
Secretary, Department of Electronics & Information Technology, Electronics Niketan, 6, CGO Complex, New Delhi. (Fax: 24363101)
Joint Secretary (IS-I), Ministry of Home Affairs, North Block, New Delhi (Fax: 23092569)
Joint Secretary (C&W), Ministry of Defence, Fax: 23015444, South Block, New Delhi. .
Joint Secretary, Ministry of Environment and Forests, Pariyavaran Bhavan, CGO Complex, New Delhi — 110003 (Fax: 24363577)
Joint Secretary & Legislative Counsel, Legislative Department, M/o Law & Justice, A-Wing, Shastri Bhavan, New Delhi. (Tel: 23387095).
Department of Legal Affairs (Shri Hemant Kumar, Assistant Legal Adviser), M/o Law & Justice, New Delhi.
Secretary, Department of Chemicals & Petrochemicals, Shastri Bhawan, New Delhi 18. Joint Secretary, Ministry of Overseas Indian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi. (Fax: 24674140)
Chief Planner, Department of Urban Affairs, Town Country Planning Organisation, Vikas Bhavan (E-Block), I.P. Estate, New Delhi. (Fax: 23073678/23379197)
Director General, Director General of Foreign Trade, Department of Commerce, Udyog Bhavan, New Delhi.
Director General, Export Promotion Council for EOUs/SEZs, 8G, gf Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi — 110 001 (Fax: 223329770)

22.Dr. Rupa Chanda, Professor, Indian Institute of Management, Bangalore, Bennerghata Road, Bangalore, Karnataka

Development Commissioner, Noida Special Economic Zone, Noida.
Development Commissioner, Kandla Special Economic Zone, Gandhidham.
Development Commissioner, Falta Special] Economic Zone, Kolkata.
Development Commissioner, SEEPZ Special Economic Zone, Mumbai.
Development Commissioner, Madras Special Economic Zone, Chennai
Development Commissioner, Visakhapatnam Special Economic Zone, Visakhapatnam
Development Commissioner, Cochin Special Economic Zone, Cochin.
Development Commissioner, Indore Special Economic Zone, Indore. 31. Development Commissioner, Mundra Special Economic Zone, 4" Floor, C Wing, Port Users Building, Mundra (Kutch) Gujarat.
Development Commissioner, Dahej Special Economic Zone, Fadia Chambers, Ashram Road, Ahmedabad, Gujarat
Development Commissioner, Navi Mumbai Special Economic Zone, SEEPZ Service Center, Central Road, Andheri (East), Mumbai — 400 096
Development Commissioner, Sterling Special Economic Zone, Sandesara Estate, Atladra Padra Road, Vadodara - 390012
Development Commissioner, Andhra Pradesh Special Economic Zone, Udyog Bhawan, 9" Floor, Siripuram, Visakhapatnam — 3
Development Commissioner, Reliance Jamnagar Special Economic Zone, Jamnagar, Gujarat
Development Commissioner, Surat Special Economic Zone, Surat, Gujarat
Development Commissioner, Mihan Special Economic Zone, Nagpur, Maharashtra
Development Commissioner, Sricity Special Economic Zone, Andhra Pradesh.
Development Commissioner, Mangalore Special Economic Zone, Mangalore.
Government of Andhra Pradesh, Principal Secretary and CIP, Industries and Commerce Department, A.P. Secretariat, Hyderabad — 500022. (Fax: 040-23452895).
Government of Telangana, Special Chief Secretary, Industries and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana.
Government of Karnataka, Principal Secretary, Commerce and Industry Department, Vikas Saudha, Bangalore — 560001. (Fax: 080-22259870)
Government of Maharashtra, Principal Secretary (Industries), Energy and Labour Department, Mumbai — 400 032.
Government of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Gandhinagar — 382010 (Fax: 079-23250844).
Government of West Bengal, Principal Secretary, (Commerce and Industry), IP Branch 4” Floor), SEZ Section, 4, Abanindranath Tagore Sarani (Camac Street) Kolkata — 700 016
Government of Tamil Nadu, Principal Secretary (Industries), Fort St. George, Chennai — 600009 (Fax: 044-25370822).
Government of Kerala, Principal Secretary (Industries), Government Secretariat, Trivandrum — 695001 (Fax: 0471-2333017).

49.Government of Haryana, Financial Commissioner and Principal Secretary), Department of Industries, Haryana Civil Secretariat, © Chandigarh (Fax: 0172-2740526).
1. Government of Rajasthan, Principal Secretary (Industries), Secretariat Campus, Bhagwan Das Road, Jaipur — 302005 (0141-2227788).

Government of Uttar Pradesh, Principal Secretary, (Industries), Lal Bahadur Shastri Bhawan, Lucknow — 226001 (Fax: 0522-2238255).
Government of Punjab, Principal Secretary Department of Industry & Commerce Udyog Bhawan), Sector -17, Chandigarh- 160017.
Government of Puducherry, Secretary, Department of Industries, Chief Secretariat, Puducherry.
Government of Odisha, Principal Secretary (Industries), Odisha Secretariat, Bhubaneshwar — 751001 (Fax: 0671-536819/2406299).
Government of Madhya Pradesh, Chief Secretary, (Commerce and Industry), Vallabh Bhavan, Bhopal (Fax: 0755-2559974)
Government of Uttarakhand, Principal Secretary, (Industries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand
Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi — 834002.
Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (Industries), Department of Industries, Secretariat, Moti Daman — 396220 (Fax: 0260-2230775).
Government of Nagaland, Principal Secretary, Department of Industries and Commerce), Kohima, Nagaland.
Government of Chattishgarh, Commissioner-cum-Secretary Industries, Directorate of Industries, LIC Building Campus, one Floor, Pandri, Raipur, Chhattisgarh (Fax: 0771-2583651).

Copy to: PPS to CS/ PPS to AS (BBS) / PPS to DS (SNS).

Supplementary Agenda for the 93" meeting of the Board of Approval to be held on 15'" November, 2019 at 11.00 A.M. in Room No. 108, Udyog Bhawan, New Delhi

93.8 Setting up of SEZ (one proposal)

93.8 (i) Request of M/s. Infosys Ltd. seeking Formal Approval for setting up a sector specific SEZ for IT/ITES at Plot no. 1, Rajiv Gandhi Infotech Park, Hinjewadi, Phase], Pune — 411057 over an area of 10 Ha.

As per DoC’s letter dated 07.01.2019 regarding documents/conditions required for setting up of a Special Economic Zone in terms of the SEZ Act, 2005 and SEZ Rules, 2006, the status is as below:-

|setting up of a Special Economic Zone in terms<br>2006, the statusthe statusstatus is as below:-as below:-below:-|setting up of a Special Economic Zone in terms<br>2006, the statusthe statusstatus is as below:-as below:-below:-|terms of the SEZ Act, 2005 and SEZ Rules,|terms of the SEZ Act, 2005 and SEZ Rules,|terms of the SEZ Act, 2005 and SEZ Rules,|
|---|---|---|---|---|
|S.N[Conditions/Documents required<br>Documentsrequiredforsettingupof<br>PY [eritesorsez Rule, a006<br>(i)Completed FormA (with enclosures)||——=S=«d;~=SCS*=« ats Cd<br>ofSEZinterms<br>|<br>Yes, provided|||
|a. Total Proposed Investment<br>(Crores)||:<br>Rs. 361.53|||
|b.<br>FDI (in US $)|:|Nil|||
|c. Source ofFDI|:|NotApplicable|||
|d.<br>Proposed Exports<br>(Crores)||i<br>Re. 12,379|||
|e. Employment (in Nos.)|:|17,000 (Dir.)|||
|& 850 (InDir.)|||||
|f.<br>Equity till 31.03.2018|:|Rs. 2,18,086.6|||
|(Lakhs)|||||
|(iv)jRecommendation<br>for<br>National|Security<br>ClearancelJDC has stated thatas||||
|(NSC) from Ministry of Home Affairs||as per Rule 3 ofjper revised guidelines|||
|SEZ Rules, 2006|||of MHA, NSC<br>is no||
||||required.|Self|
||||Declaration<br>of|the|
||||Developer<br>has|been|
||||provided.||
|Minimum area requirements in|terms of Rule 5 ofJDC has<br>stated|||that|
|Fulfilment ofminimum land area requirement in terms|proposes to have||||total|
|of the Rule 5 of the SEZ Rules, 2006|||built up area of|16.2|
|(No minimum<br>land<br>area<br>requirement<br>for<br>IT/ITES|lakh<br>sq.ft.<br>(148645|||||
|sector. However, minimum Built-up processing area offsq.mt.)<br>in<br>a<br>phased|||||
|Onelakhsqmt.isrequired)|||manner.Theexisting||

| | | | | | | | | | |

|||structure<br>in<br>the<br>said|
|---|---|---|
|||area is already having|
|||built up area<br>of<br>5.9|
|||lakh<br>sq.ft.<br>(54813|
|||sq.mt.). As such, the|
|||condition of minimum|
|||requirement of built-up}|
|||processing<br>area<br>will|
|||be met.|
|C.|Details to be furnished for issue of notification fo|||
|declaration of an area as SEZ in terms of Rule 7 o|||
|SEZ Rules, 2006:|||
||_[biorsed agenysang hatneDepa) have<br>authorized agency stating thatthe Developer(s) have;<br>(i)Legal possession||Regional<br>Officer,|
|(ii)Irrevocable rights to develop the said areaasSEZ _||[Legal Possession with|
|(iii)jthatthe said area isfreefrom allencumbrances||area<br>as<br>per MIDC<br>Development<br>Control|
|||Rules.<br>They<br>also|
|||certified that the land|
|||is free from any third|
|||partyencumbrance as|
|||on date.|
|||MIDC<br>has<br>certified|
|||that<br>subject<br>to<br>the|
||terms and<br>conditions||
|||of<br>the<br>Covenants|
||Agreement/Lease||
|||deeds<br>executed|
|||between<br>MIDC<br>and|
|||M/s. Infosys Ltd., the|
|||lessee Developer has|
||development rights to||
||develop<br>identified||
||Areas as SEZ as pe||
|||Rule<br>7(1)<br>of<br>SEZ|
|||Rules, 2006.|
|(iv)Where the Developer has leasehold right over theYes, Form<br>of Lease|||
|identified area, the lease shall be for a period not lessidated<br>11.08.2003)|||
|than twenty years|made with MIDC on||
||lease of 95 years has||
||beenprovided||

| | | | | |

(v)|The identified area shall be Contiguous, Vacant and/Regional Officer, No public thoroughfare MIDC vide letter dated 01.07.2019 has certified that the identified area is contiguous and has no public thoroughfare.

As per the inspection report of the JDC, the land is contiguous & there are no encumbrances. The Land area has pre-existing structure. The area is ‘Vacant’ in terms of Rule 2(zf) of the SEZ Rules, 2006 except for pre-existing structures (14 buildings) admeasuring 5.9 lakh sq.ft. of built up space as of now and one tower allotted to VSNL by the Developer, however, the said premises is also vacant.

In terms of Rule 2(zf) of the SEZ Rules, 2006, the definition of Vacant land is as follows:

"Vacant land" means the land where there are no functional ports, manufacturing units, industrial activities or structures in which any commercial or economic activity is in progress;

Further, in this connection, Rule 7(2) of the SEZ Rules, 2006 may also be read as below:“ The identified area shall be contiguous and vacant and it shall have no public thoroughfare.

| | | | |

PROVIDED that the Board may relax any or all of the conditions, except the condition regarding identified area to be a vacant land ,”

The Board of Approval in its 33rd meeting held on 02.06.2019 considered the request of M/s Larsen & Toubro Ltd. for setting up a sector specific SEZ for IT/ITES at Powai, Mumbai, Maharashtra over an area of 10 hectares. The proposed area included three small institutions whose structures were in good conditions and which the developer intended to use for providing training facilities in the NPA. The developer had undertaken that there were no commercial operation going on in the proposed SEZ. The Board, after deliberations decided to grant formal approval for the project with the condition that the formal notification would be issued after DC submits a report, after due inspection, of the premises where the training is conducted to ensure that the training is only for the developer without any commercial consideration, thereby meeting the requirement of vacancy. The developer was issued an LoA, however, the same was later withdrawn on the request of the developer due to global recession and change in business environment.

Another proposal of M/s Mantri Developers Private Limited for setting up sector specific SEZ for Electronic Hardware and Software including IT/ITES at

Nanakramguda Village, Gachibowli, Serilingampally Mandal, Ranga Reddy Distt of Telangana over an area of 1.0504 ha was considered by the Board in its 65th meeting held on 19.05.2015. The Board noted that the State Government had recommended the proposal for in-principle approval and that there were pre-existing buildings/structures on the land proposed for SEZ. As such buildings were vacant in terms of SEZ Rules, not having been put to commercial use, the BoA approved the proposal subject to no duty benefits being granted to the developer for pre-existing buildings/structures. After recommendation of State Government for formal approval on 31.07.2015, the BoA in its 66th meeting dated 27.08.2015 approved the request for conversion of in-principle approval into formal approval. The SEZ was notified on 23.12.2015,

Recommendations of DC:

DC, SEEPZ has recommended the proposal of M/s. Infosys Ltd. seeking Formal Approval for setting up a sector specific SEZ for IT/ITES at Plot no. 1, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-I, Pune — 411057 over an area of 10 Ha.

The proposal is placed before the BoA for consideration.

93.9 Request from Co-developer for amendment in LoA (one proposal) 93.9(i) Proposal of M/s. Arshiya Northern Projects Pvt. Ltd., Co-developer of Free Trade and Warehousing Zone of M/s. Arshiya Northern FTWZ Ltd. at Village lbrahimpur, Junaidpur urf Maujpur, Tehsil Khurja, Distt. Bulandshahr (U.P.) for deletion of Warehouse No. 52 & 53 from its LOA dated 29.11.2018.

M/s. Arshiya Northern Projects Pvt. Ltd. has been granted LOA on 29.11.2018 as Co-developer of Free Trade and Warehousing Zone of M/s. Arshiya Northern FTWZ Ltd. at Village Ibrahimpur, Junaidpur urf Maujpur, Tehsil Khurja, Distt. Bulandshahr (U.P.) for operation, maintenance and leasing of three nos. of existing warehouse i.e. Warehouse No. 52, 53 & 54 constructed on land admeasuring 3.42 Hectare. The Co-developer had executed Bond-Cum-Legal Undertaking which had been accepted by the Competent Authority.

DC has informed that M/s. Arshiya Northern Projects Pvt. Ltd., Co-developer has submitted proposal for ‘Deletion of Warehouse No. 52 & 53’ from its LOA dated 29.11.2018 with the following documents:

i. No objection letter dated 23.09.2019 issued by M/s Arshiya Northern FTW2Z Ltd., Developer for surrender of Warehouse No. 52 & 53.
ii. | Undertaking of the co-developer to the effect that they have commenced operation and have not availed any exemption, duty & taxes and as a Codeveloper they have not applied /obtained any registration from any authorities
iii. for Warehouse No. 52 & 53. | Revised co-developer agreement dated 23.09.2019 for operation, maintenance and leasing of warehouse no. 54 constructed on land admeasuring 1.18 ha.
iv. Revised project report v. Revised draft lease deed proposed to be executed .

It may be mentioned here that on the basis of Co-developer Agreement 11.09.2019 entered with M/s. Arshiya Northern FTWZ Ltd. (Developer) and draft tripartite sub-lease agreement to be executed amongst M/s. Arshiya Northern FTWZ Ltd. (Developer), M/s. Arshiya Northern Projects Pvt. Ltd. (existing Co-developer) and M/s. Arshiya Infrastructure Developers Pvt. Ltd.(new co-developer), the Board of Approval in its 92nd meeting held on 04.10.2019 has granted approval to a new Co-developer namely M/s. Arshiya Infrastructure Developers Pvt. Ltd. for operation, maintenance and leasing of existing Warehouse No. 54 constructed on land admeasuring 1.18 hectare provided that the lease period shall be in accordance with DOC’s Instruction No. 98 dated 29.08.2019. DC, NSEZ has informed that under the above circumstances, M/s. Arshiya Northern Projects Pvt. Ltd. was reqeusted to explain the role and functions of M/s. Arshiya Northern Projects Pvt. Ltd. under the LOA dated 29.11.2018 granted to them to perform as a Codeveloper in the said FTW2Z, if the proposed deletion of Warehouse No.52 & 53 is also accepted.

| | | | | | | | |

| | | | |

Co-developer has further mentioned that Ascendas is an investor intending to invest in the business of FTWZ, however, Ascendas hasa limited experience in the business of FTWZ. Accordingly, Ascendas intends to start the business only with one warehouse namely Warehouse No.54. Co-developer has further mentioned that Warehouse No. 54 will be further sub-leased to an entity of Arshiya Group i.e. M/s. Arshiya Infrastructure Developers Pvt. Ltd. for a period of 6 years to operate and maintain the said warehouse. During the tenure of 6 years Ascendas will develop an experience of itself in the business of FTWZ.

Further, Co-developer has mentioned that post receipt of approval for surrender of Warehouse No. 52 & 53, below will be authority, functioning and obligation of the Developer and Co-developers:-

i. Arshiya Northern FTWZ Ltd. (Developer) — Developer of the entire Zone 51.5394 hectare and owner of Warehouse No. 52 & 53.
ii. | Arshiya Northern Projects Pvt. Ltd. (Co-developer) — Co-developer permitted to take on lease Warehouse No.54 for a period of 30+ year from the Developer. The Company will be acquired by Ascendas and become their subsidiary.
iii. | Arshiya Infrastructure Developer Pvt. Ltd. (New Co-developer) — Co-developer permitted to take on sub-lease Warehouse No. 54 from Arshiya Northern Projects Pvt. Ltd. (Co-developer) for a period of 6 years.

Recommendation by DC:

| |

The proposal of M/s. Arshiya Northern Projects Pvt. Ltd., Co-developer of Free Trade and Warehousing Zone of M/s. Arshiya Northern FTW2Z Ltd. at Village Ibrahimpur, Junaidpur urf Maujpur, Tehsil Khurja, Distt. Bulandshahr (U.P.), for deletion of Warehouse No. 52 & 53” and amendment in authorized operations in its LOA dated 29.11.2018 as “Operation, maintenance and leasing of Warehouse No. 54 constructed on land admeasuring 1.18 hectare”, is recommended for consideration by the Board of Approval.

The request is placed before BOA for its consideration.

93.10 Miscellaneous Cases (4 cases)

93.10(i) Request of M/s Gujarat Credo Alumina Chemicals Pvt Ltd. to permit consumption of non - BIS marked Caustic Soda Lye (4008 MT) imported vide B.E. No. 1001643 dated 14.05.2019, Qty 2008 DMT (4008LMT) for manufacturing of ATH, exclusively meant to be exported through SEZ Unit.

M/s. Gujarat Credo Alumina Chemicals Pvt. Ltd, APSEZ, Mundra was granted LoA dated 25.07.2016 for manufacturing of Aluminium Hydroxide (ATH) and Dried Ferric

Oxide, it's by product, with capacity of 65000 MTS and 45000 MTS respectively and the final production commenced from June 2019.

DC, Adani Ports & SEZ has informed that the unit has imported NON-BIS marked Liquid Caustic Soda Lye to be used for manufacturing of ATH from M/s. Tosoh Corporation, Japan & M/s Tricon Energy Ltd, Netherlands. The Unit has submitted that the Liquid Caustic Soda Lye is being used only as a catalyst in the manufacturing process of ATH and gets evaporated after consumption from the plant and the final product, i.e. Aluminium Hydroxide (HS Code 28183000) is mainly used in water treatment industry worldwide which helps environment.

M/s Gujarat Credo Alumina Chemicals Pvt. Ltd (GCACPL), APSEZ, Mundra imported Caustic soda as per following details :

|Sr No.|SB No.|QTY|Supplier|Remarks|
|---|---|---|---|---|
|||(Liquid Metric|||
|||Tons|||
|1||1000900/18.03.2019/4178 .085 LMT||__—‘|M/s. Tosoh|The|
||||Corporation|manufacture|
|||||had<br>applied|
|||||for<br>BIS<br>on|
|||||18.01.2019|
|||||and|
|||||subsequent|
|||||it got the BIS|
|||||certificate on|
|||||06.06.2019|
|||||i.e.<br>after the|
|||||import.|
|2<br>|1001643/14.05.2019}4008.81 LMT.<br>M/s. Tricon Energy Ltd.|No BIS<br>eee<br>ater’<br>ete|||||

DC, further informed that the goods mentioned above were imported without BIS and as informed by the unit it was exempted from BIS requirements applicable on purchase of Caustic Soda Lye since it was established in SEZ and also because the Caustic Soda Lye was being used only for the manufacturing process and not for sale in the domestic market.

Initially, M/s GCACPL had _ sought clarification from the O/o Development Commissioner, APSEZ, Mundra as to whether BIS certificate was mandatory for import of Caustic Soda. DC office in this respect vide letter dated 12.12.2018 had clarified that in view of the _ notification No.1468(E) dated 03.04.2018 issued by Ministry of Chemical & Fertilizer, caustic soda should compulsorily meet the specification IS 252:2013 and BIS certificate is mandatory for imports meant for domestic market except for export.

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However, M/s GCACPL subsequently filed DTA Bill of Entry as detailed in the table at para 3 above for clearing their finished products in to DTA on the pretext of trial and as such u/s 111(d) of Customs Act, 1962 the import was not allowable.

DC, Adani Ports & SEZ has referred to a notification and publishing issued by Ministry of Chemical & Fertilizer, New Delhi, for World Trade Organization, which states that Caustic soda is one of the important chemicals that finds application in products that touch the day to day life of all Indians such as Alumina, Textile, Paper & Pulp, Water treatment, soap and detergents, glass, pharmaceuticals, Agro & crop Care Chemicals, Pipes for Irrigation, Housing & Industrial use, etc. In order to reduce the consumption of inferior Grade caustic soda having mercury impurity, quality standards IS-252:2013 is being mandated for caustic soda for both domestic makers as well imports. In light of the above, the matter was referred by DC, APSEZ to Deputy Commissioner, SIIB Customs Mundra, with the request to examine the issues as per the law and provision made under Customs Act. The import of non BIS marked Caustic Soda vide B/E No. 100090 dated 18.03.2019 was adjudicated and order of Original No MCH/ADC/PSK/57/2019-20 dated 30.08.2019 was passed by Additional commissioner, Customs House Mundra holding that that though the impugned caustic soda lye 4178.085 LMT(net quantity) having assessable value of Rs. 6,39,28,667.56 is liable for confiscation u/s 111(d) of the customs Act, 1962, the mitigating factor does exist in the form of BIS License produced by the manufacturer though belatedly and it calls for leniency in imposition of redemption fine and penalty u/s 112(a)(i) of the Customs Act, 1962 which was imposable on M/s Gujarat Credo Alumina Chemical Pvt. Ltd., for their acts and omissions to do certain acts, which made the impugned goods liable for confiscation u/s 111(d) of the Customs Act, 1962. That caustic soda lye is mere solvent/medium and not used up in the product manufactured and is available for confiscation. Accordingly, 4178.085 LMT of caustic soda lye imported vide B/E No. 100090 dated 18.03.2019 valued at Rs. 6,39,21,667.56 was confiscated u/s 111(d) of the Customs Act, 1962. Redemption of the confiscated cargo was allowed on condition of payment of redemption fine of Rs. 40,00,000/- by Gujarat Credo Alumina Chemical P Ltd.(GCACPL) Mundra, in term of Sec. 125 of the Customs Act, 1962. A penalty of Rs. 6,00,000/- was also imposed on GCACPL Mundra in term of Section 112 a (i) of the customs Act, 1962. GCACPL, Mundra, paid the redemption fine of Rs. 40,00,000/- & Penalty of Rs.6,00,000/-.

| | | | | | | | | | |

Though the matter of import of non BIS marked Caustic Soda vide Bill of Entry No. 1001643 dated 14.05.2019 was also referred to SIIB, Customs, Mundra, the same was not adjudicated. Instead, in this case, Deputy Commissioner Custom House, Mundra directed GCACPL, Mundra vide their letter dated 28.08.2019 held that since the Caustic soda imported from M/s. Tricon Energy Ltd. Netherland is not having BIS it can be allowed only for re-export as it is and not for manufacturing purpose.

DC, APSEZ states that unit has requested to be accorded one time permission to the unit in connection to the Bill of Entry No. 1001643 dated 14.05.2019 in terms of Rule 26 &

Rule 27 of the SEZ Rules, 2006, for utilizing the Non-BIS marked 2008 DMT (4008 LMT) of Liquid Caustic Soda Lye, in the manufacturing process, imported from M/s Tricon Energy Ltd, Netherlands which has already been imported and presently lying at Mundra Port1.liquidGCACPLterminal.undertakeFurther, tothat consumethe unit thehas aboveundertaken referredand NON-B1Scommitted markedas under: 2008 DMT (4008 LMT) of Liquid Caustic Soda Lye not to sell as it is and they will consume it for the manufacturing process of ATH within SEZ.

They further undertake to export the finished goods, that is ATH (HS Code 28183000) exclusively and they will not sell in DTA, the finished goods manufactured using the said Non-BIS imported consignment (4008LMT)
They, further undertake and commit to not to import any more NON-B1S Liquid Caustic Soda Lye in future now onwards.

The unit has stated that their cargo meets the IS standard but since the manufacturer supplier is not having market in India they have not registered. As per the Test Certificate of Cargo dated 06.08.2019 , the total mercury (ppm) is <0.009 in respect of the consignment of 4008.081 MT. The total mercury (ppm) was <0.01 in the consignment of 4195.065 MT on the Date of Intervention i.e 14.03.2019 .The unit states that they can undertake and confirm that as per the manufacturing plant hosted in their SEZ, goods produce will have no mercury impurities present in the output ATH.

Recommendations of DC:

DC, APSEZ has requested for placing the request of the unit for one time permission to utilise the Non-BIS marked Liquid Caustic Soda Lye before the BoA in terms of Rule 26 and 27 of the SEZ Rules, 2006 which stipulates that:

Rule 26 of SEZ Rules, 2006 (Abstract)

| | | | | | | |

General conditions of Import and Export

A unit may export goods and services, including agro-products, partly processed goods, sub-assemblies, components, by-products, rejects, waste or scrap except prohibited items of exports indicated in the Import Trade Control (Harmonized System) Classification of Export and Import Items:

Provided further that if any permission is required for import under any other Law, the same shall be allowed with the approval of the Board of Approval.

Rule 27 of SEZ Rules, 2006 (Abstract)

Import and procurement-

(1) A Unit or Developer may import— all types of goods, including capital goods (new or second hand), materials, semi finished goods, (including semi finished jewellery) component, consumables, spare goods and materials for making capital goods required for authorised operations except prohibited items under the Import Trade Control (Harmonized System) Classification of Export and Import items.

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Submitted before BoA for consideration. 93.10 (ii) Request of M/s. Adani Power (Jharkhand) Ltd., a sector specific SEZ for power for grant of approval for authorized operations.

The above mentioned SEZ was notified on 16.09.2019 over an area of 222.668 hectares. Details of the activities in the non-processing area for which approval has been sought:-

S. |Name of the authorized activity No. offfotal area (in No. units |sqm.) capacity (in re1. |Residential units oe234 |Foot Print area fenton, B.[Retaioutiets/Shops ——SSC~—~—sSCSC‘<~<rz SC‘ C*' ee3. |Recreation facilities like club house, gymnasiums. el 1,000 B.[Studio type accommodation (Hoste) ————SSSSCi «dS Telecommunication and other communication facilities including television, internet connectivity, Wi-Fi and/or Wi SOS~—SSOSOOCCCCi‘iEC™CiSCWS 7B._|CarPM a xks services = As per parkingInstruction faciitiesNo. 50 forthedated residents15.03.2010, (openconsolidatedarea) [-list ‘(2800of default authorized operations which can be undertaken by the developer include Telecom and other communications facilities including internet connectivity, parking including Multi-level car parking (Automated/manual) and recreational facilities such as Indoor/Outdoor games, gymnasium/Employee’s restroom in processing area which may be allowed at the level of DC/UAC. For other authorized activities, not contained in the consolidated list, Developer/Co-developer will have to obtain prior approval of Board of Approval through the concerned DC. Rule position:- Rule 9 of the SEZ Rules 2006: Grant of Approval for Authorized Operations: The Developer shall submit in Form C7 to the Development Commissioner who within a period of fifteen days, shall forward it to the Board with his recommendations, the details of operations proposed to be undertaken in the Special Economic Zone for obtaining authorization under sub-section (2) of section 4 at the time of seeking approval for setting up of Special Economic Zone or thereafter:

Provided that exemptions, drawbacks and concessions shall be available for the authorized operations as per the procedure specified in rule 12 after the Special Economic Zone had been notified under rule 8:

Provided further that the Developer of an existing Special Economic Zone shall submit to the Board the details of operations proposed to be undertaken in the Special Economic Zone for the purpose of availing exemptions, drawbacks and concessions.

Recommendation by DC: DC FSEZ has recommended the proposal.

The request is placed before BOA for its consideration.

93.10(iii) Proposal of M/s. B.V.H. Manufacturing India Private Ltd. seeking licensing rights for used clothing for their three projects in KASEZ.

DC, KASEZ has informed that M/s. B.V.H. Manufacturing has submitted a proposal for seeking following three permissions: -

i. Inter-Zone used garment transfer credits — The existing used clothing re-processing units of this SEZ are required to have some minimum exports from goods coming into the zone. The inter —zone selling of used clothing does not count as an export. As such the existing used clothing re-processing units are reluctant in selling the product to BVHMIPL, KASEZ. The applicant requests the provisioning of export credits for product being transferred to BVHMIPL by the existing used clothing re-processing units of this SEZ.
ii. Inter-Zone transfer of used garments — The existing LoA of BVHMIPL prohibits the unit to import/procure (even on intra-zone basis) any items/raw material (worn clothing & other worn articles) falling under ITC-HS-63090000. The unit, has requested for permission to purchase used clothing from the used clothing re-processing units of the SEZ.
iii. Import License — The import of any used/worn clothes by BVHMIPL in KASEZ is prohibited. The unit has requested to allow them the import/export of used garments for the purpose of providing components, re-manufacturing, repair, re-fiber and e- commerce processing. They have further submitted that such license could be a ‘Restricted License’ specific to the activity of re-manufacturing, fiber and e-commerce.

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DC-KASEZ has submitted that these mainly pertain to the import/export of used clothing as well as its intra-zone sales. As regards the permission to import/export of used clothing, DC-KASEZ has submitted that the unit's LOA No. 06/2019-20 dated 05.08.2019 conforms to the provisions of Rule 18(4)(c) of SEZ Rules, 2006 which clearly states that no such proposal shall be considered for reprocessing of garments or used clothing.

The policy dated 13.02.2018 aimed at regulating the functioning of worn/used clothing in SEZs mandates used clothing re-processing units ‘...to export not less than 66.67% i.e. 2/3" of the total annual turnover. Further, physical export obligation (by volume) of 50% shall also apply’. Since the intra —zone sale of the goods doesn't count towards the fulfilment of such export obligation , the existing used clothing reprocessing units are reluctant in such sales within the SEZ

DC further states that the activities proposed by the unit in their proposal appear to be promising in as much as the activities like re-manufacturing (components), recommerce, repair etc. will definitely add to the sustainability of the project and help in the protection of our limited & precious natural resources.

Recommendations of DC:

that The DC has recommended the instant case after due examination and suggested the competent authority may consider approving the proposal with suitable safeguards. Submitted for consideration of the BoA.

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93.10(iv) Request of M/s. TATA Consultancy Services Limited seeking formal approval for a Sector Specific SEZ for IT/ITES at Plot Nos: H-11/1B & H-11/2 in SIPCOT IT Park, Siruseri, Kancheepuram District, Tamil Nadu over an area of 7.39 Ha (18.27 Acers)

The proposal of M/s. TCS limited was considered by the BoA in its 92"¢meeting held on 04.10.2019 and the Board after consideration granted in-principle approval for development, operation and maintenance of a sector specific SEZ for IT/ITES, subject to the condition that no unit will be approved unless the condition of contiguity is complied with by the developer.

tunnel M/s.and TCSskywalkLimitedstructures has statedacross that basicallythe software toblocks, create thisenvironmental contiguity withclearance basementand other statutory approvals for the entire campus has to be obtained which will extend beyond the SEZ sun set clause deadline of 31.3.2020, and so they won't be able to commence operations as a unit before March, 2020.

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It is further informed that M/s. TCS Limited has proposed to invest Rs. 900 crores in this IT/ITES and provide employment to about 12000 persons. M/s. TCS Limited has requested to allow for setting up of unit with an Initial Development Centre (IDC) and start the business operations before the deadline of 31.03.2020 based on their undertaking that the contiguity structures indicated in the Master plan and stated in the recommendation of State Government will be constructed by TC subsequently.

SIPCOT, a Government of Tamil Nadu Institution, promoter of the IT Park, Siruseri has informed that they are in the process of acquiring the 9 meter road and transfer to TCS thus making the allotted land contiguous. A letter written by M/s. SIPCOT to District Collector, Kancheepupram District requesting him to hand over the 9 meter road to SIPCOT has also been shared by TCS.

Recommendation by DC:

DC, MEPZ SEZ has forwarded the proposal for consideration of BoA.

The request is placed before BoA for its consideration.

93.11 Proposals of the plastic recycling units and worn and used clothing units in Falta SEZ and plastic recycling unit in NSEZ for renewal of their LOAs (Annexure B).

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