Supplementary Agenda for the 117th meeting of the BoA for SEZs

No. K430 I 6/l I 12023 -SEZ Government of India Ministry of Commerce and Industry Department of Commerce (SEZ Section) Vanijya Bhawan, New Delhi Dated the l4\ovember, 2023 OFFICE MEMORANDUM

subject: 5th meeting (2023 Series) ofthe Board ofApproval for Export oriented Units and I17fi

Meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) - regarding. The undersigned is directed to reler to this Department's O.M. of even number dated lsr November, 2023 and 6u November, 2023 on the subjected cited above and to inform that the 5s meeting (2023 Series) ofthe Board ofApproval for Export Oriented Units and IlTth meetingof the BoA for SEZs which was earlier scheduled to be held on l8s November,2023 at Pune, Maharashtra is re-scheduled to 17th November,2023 at 11.00 A.M. in Room No. 427.Y aniiva Bhawan. New Delhi under the Chairmanship of Commerce Secretary, Department of Commerce in Hybrid Mode. 2. The Supplementary Agenda for the I I7e meeting of the BoA for SEZs is enclosed herewith. All the addresses are requested to kindly make it convenient to attend the meeting. 4 J f Y{ To (Sumit Kumar a Under Secretary to the Government of India Tel:23039829 Email: sumit. chan .tn l. Central Board of Excise _ and Customs, Member (Customs), Department of Revenue, ^ No(h Block, New Dethi. (Fax: 23092628;.'-"rvvi \vurr 2. Central Board ofDirect T: ^ Delhi.(Telefax:230g2rc;;.'Member(lr)'DepartmentofRevenue,NorthBlock'New 3. Joint Secretary, Ministrv,.of Finance. Department of.Iinancial Services, Banking Division, Jeevan Deen su;laing. N.* rj"rr,,:ii*,'iiiioiour,rrruurn, l. :,'#,,?',:'.!:,U;i.Tf iit BT;;;il i'fr #;ll' o r r na u,,.f a'nd r ntema r rrade ).

e. Department of.Iinancial Services, Banking Division, Jeevan Deen su;laing. N.* rj"rr,,:ii*,'iiiioiour,rrruurn, l. :,'#,,?',:'.!:,U;i.Tf iit BT;;;il i'fr #;ll' o r r na u,,.f a'nd r ntema r rrade ). Joint Secretary, Ministrv of Shipping, Transport Bhawan, New Delhi. 6' Joint Secretary (E)' Minisrry.of p.,rii.r, .iiN;#;Hr, shastriBhawan, New Derhi 7. Joint secretary, Ministry oiAgri.ri*",'pr"rip."illi,"Il*.,.n,anawan, New Delhi. The meeting link ofthe aforesaid meeting is being shared in the e-mail body.

8. Ministry of Science and Technology, Sc 'G' & Head (TDT), Technology Bhavan, Mehrauli Road, New Delhi. (Telefax: 26862512)
9. Joint Secretary, Department of Biotechnology, Ministry of Science and Technology, 7'h Floor, Block 2, CGO Complex, Lodhi Road, New Delhi - I l0 003.
10. Additional Secretary and Development Commissioner (Micro, Small and Medium Enterprises Scale Industry), Room No. 701, NirmanBhavan, New Delhi (Fax: 230623 l5). I l. Secretary, Department of Electronics & Information Technology, Electronics Niketan, 6, CGO Complex, New Delhi. (Fax:24363101)
11. Joint Secretary (lSJ), Ministry of Home Affairs, North Block, New Delhi (Fax:23092569)
12. Joint Secretary (C&W), Ministry of Defence, Fax: 23015444, South Block, New Delhi.
13. Joint Secretary, Ministry of Environment and Forests, PariyavaranBhavan, CGO Complex, New Dethi - I 10003 (Fax: 24363577)
14. Joint Secretary & Legislative Counsel, Legislative Department, Itvl/o Law & Justice, A- Wing, ShastriBhavan, New Delhi. (Tel: 23387095).

avan, CGO Complex, New Dethi - I 10003 (Fax: 24363577) 15. Joint Secretary & Legislative Counsel, Legislative Department, Itvl/o Law & Justice, A- Wing, ShastriBhavan, New Delhi. (Tel: 23387095). 16. Department olLegal Affairs (Shri Hemant Kumar, Assistant Legal Adviser), lWo Law & Justice, New Delhi. 17. Secretary, Department of Chemicals &Petrochemicals,ShastriBhawan, New Delhi 18. Joint Secretary, Ministry of Overseas Indian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi. (Fax: 24674140) I9. Chief Planner, Department of Urban Affairs, Town Country Planning Organisation, VikasB havan (E-B lock), LP. Estate, New Delhi. (F a<: 2307 367 8 I 2337 9 I 97) 20. Director General, Director General of Foreign Trade, Department of Commerce, UdyogBhavan, New Delhi. 21. Director General, Export Promotion Council for EOUs/SEZs, 8G, 8s Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi - I l0 001 (Fax: 223329770) 22. Dr. RupaChanda, Professor, Indian Institute ol Management, Bangalore, Bennerghata Road, Bangalore, Kamataka 23. Development Commissioner, Noida Special Economic Zone, Noida. 24. Development Commissioner, Kandla Special Economic Zone, Gandhidham. 25. Development Commissioner, Falta Special Economic Zone, Kolkata. 26. Development Commissioner, SEEPZ Special Economic Zone, Mumbai. 27. Development Commissioner, Madras Special Economic Zone, Chennai 28. Development commissioner, visakhapatnam Special Economic Zone, visakhapatnam 29. Development Commissioner, Cochin Special Economic Zone, Cochin. 30. Development Commissioner, Indore Special Economic Zone, Indore. 31.

ssioner, visakhapatnam Special Economic Zone, visakhapatnam 29. Development Commissioner, Cochin Special Economic Zone, Cochin. 30. Development Commissioner, Indore Special Economic Zone, Indore. 31. Development Commissioner, Mundra Special Economic Zone,4h Floor, C Wing, port Users Building, Mundra (Kutch) Gujarat. 32' Development commissioner, Dahej Speciar Economic Zone, Fadia chambers, Ashram Road, Ahmedabad, Gujarat 33. Development commissioner, Navi Mumbai Special Econom ic zone, SEEpZ Service Center, Central Road, Andheri (East), Mumbai _ 400 096 34. Development commissioner, sterling Speciar Economic Zone, Sandesara Estate, AtladraPadra Road, Vadodara - 390012 35 P*.libpl".nl Commissioner, Andhra pradesh Special Econom ic Zone, UdyogBhawan, y r toor, Stnpuram, Vrsakhapatnam _ 3

36. Development Commissioner, Reliance Jamnagar Special Economic Zone, Jamnagar, Gujarat
37. Development Commissioner, Surat Special Economic Zone, Surat, Gujarat
38. Development Commissioner, Mihan Special Economic Zone, Nagpur, Maharashtra
39. Development Commissioner, Sricity Special Economic Zone, Andhra pradesh.
40. Development Commissioner, Mangalore Special Economic Zone, Mangalore.
41. Development Commissioner, GIFT SEZ, Gujarat
42. Commerce Department, A.P. Secretariat, Hyderabad - 500022. (Fax: 040-23452995).
43. Govemment of Telangana, Special Chief Secretary, Industries and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana.
44. Govemment of Kamataka, Principal Secretary, Commerce and Industry Department, VikasSaudha, Bangalore - 560001.

es and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana. 44. Govemment of Kamataka, Principal Secretary, Commerce and Industry Department, VikasSaudha, Bangalore - 560001. (Fax: 080-22259570) 45. Government of Maharashtra, Principal Secretary (lndustries), Energy and Labour Department, Mumbai - 400 032. 46. Government of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Gandhinagar - 382010 (Fax: 079-23250944). 47. Govemment of West Bengal, Principal Secretary, (Commerce and Industry), Ip Branch (4th Floor;, SEZ Section, 4, ebanindianath Tagore iarani (Camac Street) fotUtu - ZOO 016 48. Govemment of Tamil Nadu, Principal Secretary (lndustries), Fort St. Ceorge, Chennai - 600009 (Fax: 044-2537 0822). 49. Govemment of Kerala, Principal secretary (lndustries), Govemment secretariat, Trivandrum - 695001 (Fax: 047 t -2333017). 50. Govemment of Haryana, Financial commissioner and principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fax: 0172_ 2740s26). 5 I . Govemment of Rajasthan, Principal Secretary (lndustries), secretariat campus, Bhagwan Das Road, Jaipur - 302005 (0t41-2227788). 52. Govemment of uttar Pradesh, principal Secretary, (lndustries), Lal Bahadur ShastriBhawan, Lucknow - 22600 I (Fax: 0522-223825 5). 53. Govemment of Punjab, Principal Se*etary Department of Industry & commerce UdyogBhawan), Sector - I 7, Chandigarh- I 600 I 7. 54.

Lal Bahadur ShastriBhawan, Lucknow - 22600 I (Fax: 0522-223825 5). 53. Govemment of Punjab, Principal Se*etary Department of Industry & commerce UdyogBhawan), Sector - I 7, Chandigarh- I 600 I 7. 54. Government of Puducherry, Secretary, Department of Industries, chief secretariat, Puducheny. 55' Government of odish4 principal Secretary (rndustries), odisha Secretariat, , _ Bhubaneshwar - 75 l00l (Fax: 0671-5368 tgl24}62gg). 56. Govemmenr of Madhya p:f"-r! glll Secretary, (Commerce and Industry), VallabhBhavan, Bhopal (Fax: 0755-2559974) 57. Govemment of Uttarakiand, . principal Secretary, (Industries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand 58' Govemment of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi - 834002. 59' Union Territory of Daman and Diu and Dadra Nagar Haveri, Secretary (rndustries), -_ Department of Industries, secretariat, Moti Daman - 3-9 6220 (Fax: ozao-zzliliii.--"-- 60. Government of Nagaland, principar Secretary, Department oflndustries "nJ coi'r.r..;, Kohima, Nagaland.

6l . Govemment of Chattishgarh, Commissioner-cum-Secretary Industries, Directorate of Industries, LIC Building Campus, 2"d Floor, pandri, Raipur, Chhattisgarh (Fax: 0771-2583651). Copy to: PPS to CS / PPS to AS (LSS) / PPS to JS (VB/ PPS to Dir (SNS).

etary Industries, Directorate of Industries, LIC Building Campus, 2"d Floor, pandri, Raipur, Chhattisgarh (Fax: 0771-2583651). Copy to: PPS to CS / PPS to AS (LSS) / PPS to JS (VB/ PPS to Dir (SNS).

I l7.l l: Request for extension of LoA of Unit (l proposal) Rule position: As per Rule l8(l) of the SEZ Rules, the Approval Committee may approve or reject a proposal for setting up of Unit in a Special Economic Zone- Cases for consideration ofextension ofLefter ofApproval i.r.o. units in SEZs are govemed by Rule 19(4) of SEZ Rules. Rule l9(4) states that LoA shall be valid for one year. First Proviso grants power to DCs for extending the LoA for a period not exceeding 2 years. Second Proviso grants further power to DCs for extending the LoA for one more year subject to the condition that two- thirds of activities including construction, relating to the setting up of the Unit is complete and a Chartered Engineer's certificate to this effect is submitted by the entrepreneur. Extensions beyond 3'd year (in cases where two-third activities are not complete) and onwards are granted by BoA, BoA can extend the validity for a period ofone year at a time. There is no time limit up to which the Board can extend the validity. ll7.ll(D Request of M/s, Wockhardt Ltd. Unit 03, located at Plot No. E l / 2, MIDC in Wokhardt Infrastructure Development Ltd. SEZ, Shendra, Aurangabad, Maharashtra, for extension of LoA beyond 9th year, from 25.10.2023 lp to 24.10.2024. LoA issued on (date) Nature ofbusiness of the unit No.

t Infrastructure Development Ltd. SEZ, Shendra, Aurangabad, Maharashtra, for extension of LoA beyond 9th year, from 25.10.2023 lp to 24.10.2024. LoA issued on (date) Nature ofbusiness of the unit No. of extensions granted LoA Valid up to (date) Request 25.10.20t3 Manufacturing of oral solid dosage form for human usage 9 extensions (lpto 24.10.2023) three by DC, SEEPZ and six by BoA 24.10.2023 For further extension for one year, up to 24.t0.2024 Present Progress: a. Details of Business lan: The Unit has submitted chartered Accountant's Certificate dated 05.10.2023 for above- mentioned investment. (ii) Investment: Position of capital investment by Wockhardt e of cost osed investment Rs. In Cr. NE tl lant & Machin 2.37 2 uildi civil work .41 otal ca ital investment .78 MrEI No. rticulars otal investment made so far in Cr. Supplementary Agenda for the llTth meetins ofthe Board ofApproval for Special Economic Z,ones to be held on lTth November. 2023 Page 1 of 13

.78 MrEI No. rticulars otal investment made so far in Cr. Supplementary Agenda for the llTth meetins ofthe Board ofApproval for Special Economic Z,ones to be held on lTth November. 2023 Page 1 of 13

ctober 2022 to September 9, o23 lTotal capital investment up lSO.Zt Ito September 9. 2023 I ber 2022 0.78 The Unit has submitted chartered Accountant's Certificate dated 05.10.2023 for above- mentioned investment. (iii) Details of physical progress till date: Physical Progress: The Unit has submitted that there is no change with regard to physical progress as the construction activities ofthe Unit have already been completed and the plant and machinery has been fully installed to its capacity. The Unit has not commenced operation as they are awaiting approval from regulatory bodies. M/s wockhardt Ltd. has informed that they are committed to make the unit operational and are taking substantial steps to make the unit operational. S No. ctivity t' otal area e for completion I pproved area 382 sq. mtrs. e construction activity project is already constructed so far 382 sq.mtrs. f cremgntal area since last il mpleted tension o wise progress since last tension il 2 -) 4 I Detailed reasons for delay: The Specified Officer in his report dated 23.10.2023 had stated that on physical inspection of the site it is found that the construction work of the built-up area 22382 sq.mtr. is completed & Total capital investment up to september 9, 2023 is Rs. 80.78 crores. The Unit has applied to USFDA for product approval with a renewal fee up to 31.12.2023.

uilt-up area 22382 sq.mtr. is completed & Total capital investment up to september 9, 2023 is Rs. 80.78 crores. The Unit has applied to USFDA for product approval with a renewal fee up to 31.12.2023. However, due to the global covlD-19 pandemic, the inspection got delayed and they are expecting the surprise inspection anytime shortly as the situation is again back to the normal. They are hopeful thai the Regulatory Authority shall visit their plant and accordingly they will start their commercial production in due course and vis-o-vis they are preparing for regulatory inspection ofother countries also. It is further informed by the unit vide e-mail dated 27.10.2023 that apart from renewing USFDA fee for inspection consecutively, they are planning to make the unit operational by adding Human lnsulin, which is currently being manufactured in their EOU unit and exported to UK and lreland, for which, they are in the process ofapplying for requisite permissionirom the Approval Committee in terms of provisions of Rule l9(2) of the SEZ Rules,2006. Page 2 of 13 [NIL (incremen0 to

reland, for which, they are in the process ofapplying for requisite permissionirom the Approval Committee in terms of provisions of Rule l9(2) of the SEZ Rules,2006. Page 2 of 13 [NIL (incremen0 to

Recommendation Details from CE's Certificate: The Unit has submitted Chartered Engineer's Certificate dated 12.10.2023. The details mentioned in the CE's Certificate are as follows: . Approved area as per approved plan: 22382 sq. mtrs. . Constructed area so far: 22382 sq. mtrs. . lncremental area since last LOA approval: NIL . Area of difference in % - NIL (Construction completed in last extension of (LOA) . Material used are of approved quality . All structural work including brick walls, roofing, plastering, etc. are being implemented to satisfaction. bv DC. SEEPZ SEZ: DC, SEEPZ SEZ has recommended the request for extension ofLoA. I17.12: Request for fulUpartial de-notification ot SEZ (2 proposals) Relevant provision: In terms of first proviso to rule 8 of the SEZ Rules, 2006, the Central Govemment may, on the recommendation of the Board (Board of Approvat) on the application made by the Developer, if it is satisfied, modifr, withdraw or rescind the notification of a sEZ issued under this rule. Further, in the 60th meeting of the Board of Approval held on 08.11.2013, the Board after deliberations specified the following conditions for partiaufull de-notification of SEZs: - . DC to furnish a certificate in the prescribed format certifying inter-alia that; .

.2013, the Board after deliberations specified the following conditions for partiaufull de-notification of SEZs: - . DC to furnish a certificate in the prescribed format certifying inter-alia that; . the Developer has either not availed or has refunded all the tax/duty benefits availed under SEZ Act/Rules in respect of the area to be de-notified. . there are either no units in the SEZ or the same have been de-bonded. . The State Govt. has no objection to the de-notification proposal and . subject to stipulations communicared vide Doc's letter No. D.lzl4sl2oog-sEZ dated, 13.09.2013. ll7.l2(i) ProposalofM/s. PhoenixlTCirypvt. Limited,SEZforIT/ITESatsy. No, 53/ paiki/ part, Gachibowli village, Serilingampally, Mandai, Ranga Reddy District, Telangana for full de-notification of their SEZ. IWs. Phoenix IT city Prt. Ltd was issued Formal Approval on 31.03.2017 for setting up IT/ITES SEZ at Sy. No. 53/paiki/part, Gachibowli village, Serilingampally Mandai, Telangina in an area of 1.78 Hectares (4.40 Acres) and the area was on 14.06.2017. Tie SEZ *u. u."Jrd.d approval for inclusion of additional area of 0.80 Ha on l5.09.20l7making the total area of the sEzto 2.5g Ha. The Developer vide letter dated 8.05.2023 has stated that due to various factors such as work from home and also the demand ofIT/ITES SEZ space reducing, most ofthe IT companies prefer to have their office in DTA due to the flexibility they can work with. Gradually, the demand for IT/TES space is decreasing. They have invested close to Rs. 800 Crores till daie and availed Page 3 of 13

ave their office in DTA due to the flexibility they can work with. Gradually, the demand for IT/TES space is decreasing. They have invested close to Rs. 800 Crores till daie and availed Page 3 of 13

duty benefit to the extent ofRs. I 16.71 crores on the 4 Towers, but do not have any enquiries so far. At the same time, they have good many enquiries from the non-SEZ space. They are not in a position to hold on to such a huge financial burden any further and want to de-notiry the space. They want to convert the space into regular commercial office spaces. Hence, the Developer has requested to de-notifu their SEZ. In terms of DoC's O.M. dated 14.07.2016, the Developer has submitted the following requisite documents for full de-notification: - (i). Form-C6 for full area de-notification along with DC's recommendation (ii). DC Certificate in prescribed format (iii). 'No-Objection Certificate" from the State Govemment w.r.t. instructions issued by DoC vide its instruction No.D.l2l45l2009-SEZ dated 13.09.2013 for full de- notification shall be complied with (iv). 'No Dues Certificate' from Specified Officer. Further, M/s. cybercity Infopark and iv?s. Stellar IT Society were issued co-Developer status in the above SEZ. The Co-Developers vide letters dated 09.05.2023 have submitted their No Objection Certificates' for the de-notification ofthe above SEZ. The Principal Secretary GTE&C), Govt. of relangana vide letter dated 3.06.2023 has communicated its No Objection' to the proposal.

No Objection Certificates' for the de-notification ofthe above SEZ. The Principal Secretary GTE&C), Govt. of relangana vide letter dated 3.06.2023 has communicated its No Objection' to the proposal. With regard to de-notification criteria, the Developer in their Undertaking fumished to the Govemment has informed that they abide to commit that such de-notified land parcel will conform to Land Use Guidelines/master pians of the respective State Governments The Specified Officer vide letter dated 6. I I .2023 has stated that the Developer vide letter dated' 7.8.2023 has requested to revise the cutoff date from 31.3.2023 to 15.7.2023 for de- notif,ication and accordingly, made the following payments towards duty drawbacks as mentioned under: Goods/ Services Customs Duties IGST Total Indirect Taxes Remitted Imported Goods 2t,52,002 47,07,73s ,59,737 Imported Services 0 2,14,814 ,14,814 DTA Goods 0 6,39,56,828 ,39,56,828 DTA Services 0 122,51,60,447 122,51,60,447 ide Bills of Entry dated 17.9,2023 for Rs. 3,69,29,900/- 129,40,39,824 129,.61,91,926 ayment made towards the clearance of the Tower Crane and Crane Parts to DTA otal 1,52,002 ) ,6 ,3 7 otal Du 826/- +3 a d 1I 9 I 1 I 69 p 9 0/ 90 Rs. 33 I I I ) 7 6 Page 4 of 13 is Rs.

129,.61,91,926 ayment made towards the clearance of the Tower Crane and Crane Parts to DTA otal 1,52,002 ) ,6 ,3 7 otal Du 826/- +3 a d 1I 9 I 1 I 69 p 9 0/ 90 Rs. 33 I I I ) 7 6 Page 4 of 13 is Rs.

S. No. ocu ments/Details uired tatus ( i). orm-C5 for decrease in area along with DC's recommendation es, provided 's certificate in rescribed format (iiD veloper's Certificate countersigned by DC es, provided (iv). etails of the area to be de-notified countersigned by DC dd es, provided olored Map of the SEZ clearly indicating area to be de-notified an eft-over area dul DC countersi edb es, provided (ri). cate" from the State Govemment w.r.t. instructions issued by DoC vide its instruction No. D.l214512009_S artial de-notification shall be co o Objection Certifi lied with ted 13.09.2013 for es, provided No Dues Certificate' from specified olficer es, provided E@il g g Physical Inspection was conducted on 19.01.2021 by ADC, }y'IEpz-sLz along with Authorised officer of the sEZ, representative of the Developer and the officials frrom the Revenue Department, Govemment of ramil Nadu. The SEZ shall remain contiguous euen afte. de- notification of the area of 449231 Ha and no connectivity with the balance- land area of 2l.5g l9 Ha owned and is in possession ofthe Developer.

l Nadu. The SEZ shall remain contiguous euen afte. de- notification of the area of 449231 Ha and no connectivity with the balance- land area of 2l.5g l9 Ha owned and is in possession ofthe Developer. The land area ofSEZ with ELCOT can be fenced and there will not be any public thoroughfare through the SEZ area. Page 5 of 13 In view of the above facts and as per the available oflice records, the Specified Officer has ce(ified that there are no more dues payable by the Developer towards the customs exemption availed on imported goods and IGST availed on DTA procured goods and services. Recommendation bv DC. VSEZ: DC, VSEZ has recommended the proposal. tl7.l2(iD Request of M/s. Electronics Corporation of Tamil Nadu Limited (ELCOT), an IT/ITES SEZ at Jagir Ammapalayam Village, Salem Taluk, Salem District, Tamil Nadu, for partial de-notification of 44.9231 Ha. M/s. Electronics corporation of ramil Nadu Lirnited was granted fomral approval on26.07.2007 for sefting up of an IT/ITES SEZ at Jagir Ammapalayam village, Salem Taluk, salem District, Tamil Nadu. It was notified vide Gazette Notification No. 1063(E) dated 30.04.2008 over an area of 66.505 Ha. The sEZ has become operational w.e.f. 17.02.2017 and there are total 6 no. of Units. Total exports and imports ofthe SEZ for the last five years (Fy 2018-19 to FY 2022-23) are Rs. 365 Cr. andRs. 8 Cr, respectively. The Developer has now requested for partial de-notification of 44.9231 Ha.

exports and imports ofthe SEZ for the last five years (Fy 2018-19 to FY 2022-23) are Rs. 365 Cr. andRs. 8 Cr, respectively. The Developer has now requested for partial de-notification of 44.9231 Ha. As regards reasons for decrease, the Developer has mentioned that the land is being handed over to the State Government as there is lack ofdemand for vacant land for setting-up of IT Companies. As per DoC's OM dated 14.07.2016 required documents for partial de-notification and the status thereofare as follows: -

DC, MEPZ has certified that; There are no unit in the SEZ area proposed for de-notification. The Developer has not availed any tax,/duty benefit under the SEZ AcURules in respect ofthe land being de-notified. The SEZ shall remain contiguous even after de-notification of the arca of 44.9231Ha ( I 10.93 Acres) and shall meet the minirnum land requirement prescribed for sEZ and satisfies the requirement specified in Rule 5 of the SEZ Rules, 2006 (amended as on 17.12.2019) for IT/ITES SEZ located in "C" Class cities. lt. llt Further, the Built-up area is of 15,090.71 Sq.mtr. in the land area of 21.5819 Ha post partial-de-notifi cation. Secretary, Information Technology & Digital Services, Govt. of ramil Nadu vide letter dated 22.06.2023 has informed that the land proposed for partial de-notification is needed back to Govomrnerrl of Tarnil lor Public purpose. Recommcndation bv DC.

ces, Govt. of ramil Nadu vide letter dated 22.06.2023 has informed that the land proposed for partial de-notification is needed back to Govomrnerrl of Tarnil lor Public purpose. Recommcndation bv DC. NIEPZ: DC, MEPZ has recommended the proposal. I17.13: Request for Co-developer status (lproposal) 117.I3(i) Request of lws ANSR Global corporation private Limited for Co-Developer status in Embassy Property Developments Private Limited sEZ, Bangalore, Karnataka. I ame ofthe Developer & Location s evelopments Private Limited, uter rirg Road, Rachenahalli illa Ban alo Kamataka Date of LoA to Developer March,20l7 3 r ofthe SEZ S SEZ te of Notification 3.05.2017 5 otal notified area (in Hectares) 2.5906 hectares 6 hether the SEZ is operational or not et to be operationalized i) rf operational, date of operationalization A ii) No. of Units L iii) Total Exports & lnports for the last 5 years in Cr. NA Page 5 of 13 Embassy Property 2. 4.

iv) Total Employment (In Nos.) Recommendation bV DC. CSEZ: DC, CSEZ has recommended the proposal 117.14: Appeal (2 cases) Rule position passed by the under section : - In terms ofthe rule 55 ofthe SEZ Rules, 2006, any person aggrieved by an order Approval committee under section 15 or against cancellation of Letter of Approval 16, may prefer an appeal to the Board in the Form J. A Further, in terms of rule 56, an appeal shall be preferred by the aggrieved person within a period of thirty days from the date of receipt of the order of the Approvai -ommittee under rule lg. ll7.l4(i) Appeal filed by M/s. prastic processors & Exporter hrt. Ltd.

e aggrieved person within a period of thirty days from the date of receipt of the order of the Approvai -ommittee under rule lg. ll7.l4(i) Appeal filed by M/s. prastic processors & Exporter hrt. Ltd. against the order dated 21.04.2023 issued by DDC, Noida sEZ regarding non-renewar of their LoA. , The appeal of M/s. Plastic Processors and Exporter Pvt. Ltd. was earlier considered in the I 15n meeting of the BoA held on r7 .06.2023. ihe Board heard the appellant and, after deliberations, advised the appellant to submit their written submissions to the Departmeni. purttrer, the Board decided to take up the appeal for further discussion and decision in tle next BoA after duly considering all materials on record including further written submission, irury tt "t n1igt t ue filed by the appellant. 7 Name ofthe proposed Co-developer IWs. ANSR Global Corporation Private Limited 8 Details of Infrastructure facilities / authorized operations to be undertaken by the co-developer Infrastructue development, conversion ofbare shell building into warm shell building, leasing out the built-up space, facility management service in 204198 sq.ft. built-up area at Block 'B' building in the Embassy Property Developments Private Limited SEZ; 62137 sq.ft. 70699 sq.ft. 70762 sq.ft. I 7th Floor l8th Floor & l gth Floor 9 Total area (in Hectares) on which activities will y the co-developer be erformed b 204198 sq.ft. buillup area at Block 'B' building 10. Proposed investment by the Co-developer (Rs. in Cr.) Rs. 81.67 crores I t. Net worth of the Co-developer (Rs. in Cr.) Rs.

-developer be erformed b 204198 sq.ft. buillup area at Block 'B' building 10. Proposed investment by the Co-developer (Rs. in Cr.) Rs. 81.67 crores I t. Net worth of the Co-developer (Rs. in Cr.) Rs. 228.39 crorcs Date of the Co-developer agreement 19.10.2023 Page 7 of 13 12.

In compliance of the direction of the BoA, the appellant vide letter d ated 26.06.2023 submitted written submissions. The submissions made by the appellant were placed before the I l6th meeting of the BoA held on 05.09.2023 for further discussion and decision on the same. The submissions made by the Unit were noted by the Board and it is observed that: - t The Unit was non-functional during the stipulated period of l8 months (i.e.,271h January, 2O2l to 26th luly,2022) due to accidental fire in 2019 at their premises. Prior to the fire incident, the Unit was operational effecting exports and maintaining positive NFE. The Unit is now keen on resuming operations and fulfilling all statutory obligations with long term stability and growth. In pursuance ofthe direction ofthe BoA, Kandla SEZ and Falta SEZ have submitted the following details of the Units which were operational and effecting exports prior to the stipulated period of I 8 months but were not in operation during this stipulated l8 months period: - Details submitted bv KASEZ: There is one unit in KASEZ viz.Ws. New plastomers India Ltd., which LoA was not renewed as per decision taken in the I l2th BoA meeting minutes held on 29.10.2022 as the unit has not met the conditions stipulated in the I I2rh BoA meeting viz.

omers India Ltd., which LoA was not renewed as per decision taken in the I l2th BoA meeting minutes held on 29.10.2022 as the unit has not met the conditions stipulated in the I I2rh BoA meeting viz. the unit has not carried out any production activity/exports during the stipulated period of l8 months. The details of the Unit are as below: _ M/s. New Plastomers India Ltd. had been issued LoA dated 20.05.1996 for,,All types of plastic bags, garbage collection bags, carry bags, shopping bags, household and allied items". The unit commenied its Lxport produciioi w.elt 18.04. I997 and its LoA was valid till il J2.2020. Performance of the Unit for the financial year 2017 -rg to 2020-21is as under: 2 NFE obli ons Rs. in lakhs) Year Export (including other NFE entitlement) Forex Outgo NFE Earning 2017-18 340.00 t30.75 1236.10 1065.77 170.33 2019-20 397.43 339.31 58.t2 2020-21 277.00 0.00 277.00 Page 8 of 13 The Board. after deliberations. decided to defer the matter with direction to DoC to collect the details of such Units. in KASEZ and Falta SEZ. which were operational and eflecting exports prior to the stipulated period of l8 months but were not in operation durine this sttpulated 18 months period. 1. 209.00 2018-19

in KASEZ and Falta SEZ. which were operational and eflecting exports prior to the stipulated period of l8 months but were not in operation durine this sttpulated 18 months period. 1. 209.00 2018-19

3 Total 2250.s3 1614.08 636.20 The LoA of the Unit was valid npto 31.12.2020 and their request for renewal of LoA along with other similar plastic recycling units of KASEZ were forwarded to the BoA and the BoA in its 102"d meeting minutes held on 06.01.2021 has decided to grant extension of LoA of the 47 existing plastic recycling and wom & used clothing units in SEZs viz. NSEZ, FSEZ and KASEZ in terms of Rule l8(4) of the SEZ Rules, 2006 for a further period of six months upto 30.06.2021 subject to clearance of all govemment dues including penalties and rents by the Unit. Further, on the request of I(ASEZ vide letter dated 13.01.2021 on the issue of clarification on penalties imposed wherein stay has been obtained by such units from DGFT/High CourUSupreme Court, DoC vide letter dated 20.01 .202 I has clarified that only in cases where there is an effective stay order against the recovery ofpenalty imposed, renewal ofLoA may be considered without payment ofpenalty subject to fulfillment of other conditions. With regard to penalty imposed against the unit - i. O/o DC, KASEZ has issued SCN to the unit for non-fulfillment of positive NFE for the 5 year block period 2006-07 to 2010-11 and penalty was imposed vide O-l-O for Rs. 2 crores. However, the unit being aggrieved with the OJ-O has filed appeal before the DGFT and the DGFT has dismissed the appeal of the unit.

-07 to 2010-11 and penalty was imposed vide O-l-O for Rs. 2 crores. However, the unit being aggrieved with the OJ-O has filed appeal before the DGFT and the DGFT has dismissed the appeal of the unit. The unit has preferred appeal before the Appellate Committee of DGFT which is still pending. ii. Two show cause notices dated 14.07.2016 & lO.O4.2Olg were issued to the unit for non-compliance of physical export conditions and penalty of Rs. 39.37 lakhs has been imposed vide OIO No. I(ASEZ 2g_i/2}lg_20 dated 02.05.2019. The Unit filed appeal before the DGFT against rhis OIO and the DGFT has dismissed the appeal of the unit. The unit has preferred appeal before the Appellate Committee of DGFT which is still pending. Thus, the toA of the Unit was not renewed after 01.01.2021 as the unit has not obtained any effective stay on the penalty imposed and rental dues were also pending against the unit. Further, as per the decision taken in l12th Board of Approval meeting held on 29.10.2022 and I l3rh Board of Approval meeting held on 17.01.20n:O/oDC, KASEZ vide letter dated 23.0r.2023 has cancelled their Letter of Approval datei 20.05.1996 w.e.f. 01.01.202 l. Aggrieved with the above decisions of BoA and cancellation of their LoA by I(ASEZ, the unit has approached the H_o-n'ble Hieh court of Gujarat and has filed special civii Application No. 12595 of 2023 which is pending beiore the Hon'ble Higr, couJoi Gujarat. 5 6 Page 9 of 13 4.

Z, the unit has approached the H_o-n'ble Hieh court of Gujarat and has filed special civii Application No. 12595 of 2023 which is pending beiore the Hon'ble Higr, couJoi Gujarat. 5 6 Page 9 of 13 4.

Details submitted bv Falta. SEZ: As per records, following units of Falta, SEZ were operational and effecting exports prior to the stipulated period of l8 (eighteen) months, but were not in operation during the stipulated 18 (eighteen) months period: - No show cause notice was received by the appellant at any point of time prior to initiation of the proceedings by the Adjudicating Authority No intimation and./or cause papers was ever served to the appellant as such the appellant was in total dark about such proceedings and the order was paised ex-parte without giving any. opportunity of hearing to the appellant thereby viotiting the principres or ,iutu.ut justice. It was well within the knowledge of the adjudicating authority that the registered office of the appellant has shifted from its initial place und- th" ,u-. was duly intimated to the authority concerned. Name of the unit Period 27.08.201 7 to 26.01.2021 OB Value of Export (Rs. TA Sale (Rs. In Crores) rores M/s. Nara Exim Pvt. Ltd. 10.92 P.a.at The details submitted by KASEZ and Falta SEZ are being placed before the BoA for further discussion and decision on the appeal of lvvs. Plastic processors & Exporter pvt. Ltd. . b c Page 10 of 13 In this context, it may be mentioned that M/s.

being placed before the BoA for further discussion and decision on the appeal of lvvs. Plastic processors & Exporter pvt. Ltd. . b c Page 10 of 13 In this context, it may be mentioned that M/s. Kkalpana Industries (India) Ltd., was operational and effecting exports prior to the stipulated period of 18 (eighteen) months, and also was in operation during the l8 (eighteen ) months period but had not exported during the period of 18 (eighteen) months. 117.14(iD Appeal filed by lws. MNR Exports Private Limited against the order dated 06.09.2023 issued by DC, Falta SEZ. Brief facts of the case: lWs. MNR Exports Private Limited had been permitted under EoU scheme vide Letter of Approval dated 02.06.2003 for manufacture and export of all Kinds or Bags made of cotton, Jute, Nylon, Straw, PVC and Industrial Gloves / Aprons in Falta SEZ. subsequently, the location ofthe Unit was changed from 44, Ezra Street, Kolkata to l/3 A, Ballygungi plaie (East), Kolkata and the status of the unit was changed from 100% Eou to SEZ unit. The unit started commercial production w.e.f. 20.08.2008. The LoA was valid upto 19.0g.201g and it was later cancelled by the DC, Falta SEZ vide Order-in-Original dated 06.09.2023 in terms of Section l6 ofthe SEZ Act, 2005. M/s. MNR Exports Private-Limited has filed an appeal against the said Order-in-Original dated 06.09.2023 passed by the DC, Falta SEZ. The appellant hai given the following reasons as to why the decision needs review: -

vate-Limited has filed an appeal against the said Order-in-Original dated 06.09.2023 passed by the DC, Falta SEZ. The appellant hai given the following reasons as to why the decision needs review: -

d. It was well within the knowledge of the adjudicating authority that fire broke out and the dispute till date by and between the appellant and the insurance company has not settled as such the business could not be started. e. The appellant unit being a net foreign exchange earner as the manufacturing unit used to manufachrre handicraft items from jute and its by products. The question of importing raw materials does not or cannot at all arise. There was only export. f. That due to fire a sum of Rs. 6.50 crores is due payable by the authorities concemed to the appellant towards damages and losses suffered by the appellant for non supply ofvarious documents by the authorities before the Insurance Company. g. Annual Performance Report (APR) was filed and acknowledged copies were provided on ample occasions which are also reflected in the impugned order, though the impugned order was passed over looking the same only on the pretext the ApR was not filed. As such filing of APR for the mentioned periods does not or cannot at all arise. h. Due to breaking of fire all papers have been lost, the same have gutted with fire and it was beyond the control ofthe appellant.

g of APR for the mentioned periods does not or cannot at all arise. h. Due to breaking of fire all papers have been lost, the same have gutted with fire and it was beyond the control ofthe appellant. It is fu(her submitted that the exports were carried out through NSDL portal and ample time the appellant requested the authorities concerned to retrieve the documents filed online but no heed was paid to such request ofthe appellant. The appellant has requested that impugned order dated 6th September, 2023 passed by DC, Falta sEZ be set aside and further direct the concemed authority to release the sum of Rs. 6.5 crores for the loss due to the negligence on the part of the authorities to the appellant. In puts received from DC. Falta SEZ: - 2 Due to non-submission of APR forthe FY 2014- 15, a Show cause Notice dated 21.0g.2015 was issued to the unit. In response vide letter dated 26.09.2015, the Unit stated that they are in the process ofthe filing the APR and requested to condone the detay and not impose any penalty and oblige. Accordingly, vide letter dated 06.05.2015, DC, FSEZ condoned the delay in submission of the ApR and requested to expedite the submission of the ApR for the FY 20t4-15. Finally, the Unit submitted rhe ApR for the Fy 2014-t5 0n 31.12.2015. Due to non-submission of APR forFY 2013-14 &2015- l6 within the prescribed time limit, lettersdated 13.12.2016, 11.01.2017,09.08.2017, tt.og.zolT and lg.0l.20lgwereissuei to the unit.

0n 31.12.2015. Due to non-submission of APR forFY 2013-14 &2015- l6 within the prescribed time limit, lettersdated 13.12.2016, 11.01.2017,09.08.2017, tt.og.zolT and lg.0l.20lgwereissuei to the unit. In response, the unit, vide letter dated,2i .02.201g submitted that due to fire incident on 08.06.2016, many oftheir oflice files remain untraceable and they could trace the copies ofthe APR forthe Fy 2012-13,2014-15,2015-16 dulyacknowledled. Further, the unit has stated that no export has taken place in the Fy 2016-\7 and thus, ih. d"t. rn.y be treated as 'NIL'. vide letter dated 19.04.2021, the unit-was requested to appoar lor a personal Hearing before the DDC, FSEZ for discussion of their non-performan.e, ho*evei, no one from th! Unit appeared for discussion. The performance ofthe Unit in ihe last s (nu.y yru^ i, u, given below:- 3 014- 15 018- l9 olril,l OI6TE 0IE8 FY OB value of export (Rs .83 il il il ) crore ,rilFtnW ,ratElfil Page 11 of 13 75

4. FSEZ observed that the Unit is non-functional for a long period of time and occupying Govt. space without any activity. Also, the Unit has not applied for renewal of their LoA dated 02.06.2003 beyond 19.08.2018, thus, the LoA is deemed to be lapsed w.e.f. 20.08.2018 in terms of Rule 19(64,)(2) of SEZ Rules,
6. Subsequently, another Show Cause Notice was issued on 08.03.2022 by FSEZ directing the Unit, as to why the LoA should not be cancelled for violating the provisions of Sl. No.

) of SEZ Rules, 2006. 5. Subsequently, another Show Cause Notice was issued on 08.03.2022 by FSEZ directing the Unit, as to why the LoA should not be cancelled for violating the provisions of Sl. No. 7 of Bond-cum- LUT, as submitted by the Unit, in terms of Section l6 of SEZ Act, 2005, Rule 25 & Rule 54 of SEZ Rutes, 2006; and as to why the IEC ofthe Unit should not be suspended; and as to why penalty should not be imposed under FT (D&R) Act, 1992 for contravention SEZ Act, 2005 & SEZ Rules, 2006. However, no reply ofthe SCN issued has been received from the Unit till date. 6. Vide letter dated 24.05.2023, the Unit was again requested by FSEZ to appear for a Personal Hearing. However, no one from the Unit appeared for the Personal Hearing. 7. The matter was placed before the 166d meeting of the Unit Approval Committee (UAC) held on 25.08.2023. The Unit was requested to appear before the UAC physically to present their case, however, no one from the Unit appeared in the said UAC meeting. The UAC, after deliberation, decided ex-parte to cancel the LoA. 8.

equested to appear before the UAC physically to present their case, however, no one from the Unit appeared in the said UAC meeting. The UAC, after deliberation, decided ex-parte to cancel the LoA. 8. As per the directions of the UAC, DC, FSEZ issued an Order-in-Original dated 06.09.2023 cancelling the LoA of the Unit in terms of the Section l6 of the SEZ Act,2005. Thus, the contention of the appellant that the impugned Order dated 06.09.2023 passed by the Zonal DC and Adjudicating Authority, Falta SEZ was passed without giving any opportunity ofhearing to the appellant thereby violating the principles of naturaljustice is incorrect, as several correspondences have been made to the Unit for Personal Hearing before the Authority as natural justice, however, no one appeared to present their case. Also, prior intimation for the l66th meeting of the UAC was sent to the Unit requesting them to be physically present in the meeting held on 25.08.2023 wherein decision for cancellation of the LoA was taken. Section 16 of the Special Economic Zones Act, 2005 16. Cancellation of letter of approval to entrepreneur.

nt in the meeting held on 25.08.2023 wherein decision for cancellation of the LoA was taken. Section 16 of the Special Economic Zones Act, 2005 16. Cancellation of letter of approval to entrepreneur. - (l) The Approval committee may, at any time, if it has any reason or cause to believe that the entrepreneur has persistently contravened any of the terms and conditions or its obligations subject to which the letter of approval was granted to the entrepreneur, cancel the letter of approval: Provided that no such letter ofapproval shall be cancelled unless the entrepreneur has been afforded a reasonable opporhrnity ofbeing heard. Rule 19 of the SEZ Rules, 2006 Page 12 of 13 Relevant provisions under the SEZ law: -

19. Letter of Approval to a Unit: - o Rule l9(4) states that LoA shall be valid for one year. First Proviso grants power to DCs for extending the LoA for a period not exceeding 2 years. o Further, in terms of rule 19(5), if the Unit has not commenced production or service activity within the validity period or the extended validity period under sub-rule (4), the Letter of Approval shall be deemed to have been lapsed with effect from the date on which its validity expired. o In terms of rule 19(6), the LoA shall be valid for five years from the date of commencement of production or service activity and it shall be construed as a licence for all purposes related to authorized operations, and, after the completion of five years from the date of commencement of production, the Development Commissioner may, at the request of the Unit, extend validity of the Letter of

horized operations, and, after the completion of five years from the date of commencement of production, the Development Commissioner may, at the request of the Unit, extend validity of the Letter of Approval for a further period of five years, at a time. o In terms of rule l9(6A)(l), the Units which intend to renew the validity of Letter of Approval shall submit, before two months from the date ofexpiry ofthe Letter of Approval, the completed application in Form Fl along with requisite document, to the Development Commissioner. o Further, in terms of rule l9(6A)(2), in case of non-compliance of the procedures specified in clause (l), the Letter of Approval shall not be considered for renewal. o In terms of rule 19(6B), the process ofrenewal ofletter ofApproval shall take into account the efforts made and the results achieved or status ofthe following criteria, namely: - vii. Export performance of the Unit in the last block. viii. Employmentgenerated. ix. Instance of violation of applicable statutes related to the functioning of the unit. x. Cases ofdefault, ifany, of statutory payments. xi. Undertaking of any activity not sanctioned or approved by the Development Commissioner. xii. The decision of the Development commissioner or Approval committee in this regard shall be final and binding on the unit except in cases where the Unit prefers an appeal before the Board ofApproval, in accordance with rule 55. The appeal is placed before the BoA for its consideration. Page 13 of 13