IN FORCE SEZ / EOU / FTWZ

Agenda for Approval Committee Meeting for SEEPZ SEZ to be conducted on 09.06.2026

Reliability

In force — no superseding record on file.

Document text

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. SEEPZ SPECIAL ECONOMIC ZONE | wat (Ta), Hae ANDHERI (EAST), MUMBAI. pea ae ait doe At eg AGENDA FOR 207% MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ-SEZ

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----- Start of picture text ----- eat: ater a, GeO ara, fare ape ar erates, tear Sa, ae (aa), qad- 400096. VENUE : Conference Hall, 2nd Floor, The Office of the Development Commissioner, SEEPZ-SEZ, Andheri (East), Mumbai-400 096. fer 09m Tune 2026 DATE : 09 37 2026 qa : 12.00 AM aTe TIME : 12.00 A.M. onwards ----- End of picture text -----

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| [oe| a| | 09 3H 2026 FI faare aE, SEEPZ-SEZ Ft eeqeaT FT SEEPZ-SEZ ¥ fa 207 Ft aqaten aaaFt

207% MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ-SEZ UNDER THE CHAIRMANSHIP OF DEVELOPMENT COMMISSIONER, SEEPZ-SEZ ON 09th June 2026.

sePAMHT (INDEX)

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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|eeAgendaAgenda ItemItem|No.02No.03 ||mines TheTheetme proposalproposal ofofM/s.M/s.TwinkleSequel DiamondLogistics|JewelleryPrivate|Limited(India)|Pvt.forLtdsettingfor Additionalup|of|a|
|Poo...|||Location|ie,|Unit|No,|504, SEEPZ++,|Block|I|SEEPZ|SEZadmeasuring|area)|
|ie.|2025-26|
|||617 Sq Mtr with|capacity enhancement|and revision of projection|for|1 year|
|| AgendaItem|No.04|| Theproposal|of|M/s.|KBS|Creationsfor|Additional|Location|ie.|Unit|No.164,,|
|SDF-VI,|SEEPZ-SEZ,|admeasuring|area|532.00|sq.|mtrsand|capacity|
|||[SS|
|||Agenda Item No.05 | The|proposal|of|M/s.|Luxury|Jewelry|(India)|Private|Limited|for|Additional|
|Location|i.e.|Unit|No.|603|and|604,|Tower-I,|SEEPZ++,|SEEPZ|SEZ|
|||admeasuring|area|1234|Sq|Mtr|with|capacity|enhancement|and|revision|of|
|||Agenda Item|No.06 ||The proposal|for|transfer|of taking|over|assets|and|liabilities|of M/s.|Octaware|
|||Information Technologies|Pvt.|Ltd into M/s.

|Mtr|with|capacity|enhancement|and|revision|of|
|||Agenda Item|No.06 ||The proposal|for|transfer|of taking|over|assets|and|liabilities|of M/s.|Octaware|
|||Information Technologies|Pvt.|Ltd into M/s. Aurifaber|Designs|Private Limited|
|||at|Unit|no..002|and|003,|Tower-0],|SEEPZ++,|SEEPZ-SEZ|in|terms|of|Rule|
|O|pckanccaaemtase|
|N|E|Agenda Item No.07 | Proposal|for|change|of name|of the|Company|of M/s.|Jewel|Art|(Unit-II)|to|
|[MesoAgenda Item|No.08 ||The proposal|of|M/s.|D.|Navinchandra|Jewels|for|Broad|Bandi|n|g|of items|with|
|||Agenda Item No.09 ||The proposal of|M/s.|Neysa Jewellery Ltd|for changes|in board of directors|of|
|||Agenda Item No.10 |[ieconera The|proposal|of M/s.aemnertemRenaissance|Global|Limited|for|changes|in|board|of|
|||Agenda Item|No.11|| The|proposal|of|M/s.|Quinnox|Consultancy|Services|Lid|for|changes|in|board|
|Agenda Item|No.12|| The|proposal|of|M/s.|Quinnox|Consultancy|Services|Ltd|-III|for|changes|in|
|||Agenda|Item|No.13|| Monitoringboard of directorsPerformance of the companyof the|unit andholdersShareholdingas|per|FSR(4) Patterns.attached.|

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| 28" antter 2026 at fdeort aryen at arezarar F orate Slor-aw & fay agian alae ht 200d!dae ar Origa | MINUTES OF 206" MEETING OF THEAPPROVAL COMMITTEE FOR SEEPZ SEZ HELD UNDER THE CHAIRMANSHIP | OF DEVELOPMENT COMMISSIONER ON 28" April 2026.

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| MINUTES OF 206" MEETING OF THEAPPROVAL COMMITTEE FOR SEEPZ SEZ HELD UNDER THE CHAIRMANSHIP | OF DEVELOPMENT COMMISSIONER ON 28" April 2026.

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|||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Name|of the SEZ|SEEP7Z-SEZ|
|=|,|,|3|a|,|
|Meeting No|206|
|fesies|2C,08.202%|||
|Date|28.04.2026|
|Members|Present:|
|Waeat|wr|aay|Ua|oT|ta|WaSet|
|Name|of Members|Designation|Organization|
||!|AN.|FR|HN.|AetaHt|||eye fara|arm,|Hes-ast|
|Shri.|Mayur|R.|Mankar ||Jt.|Development||SEEPZ-SEZ|_|
|Commissioner|
||?|st.|Getter|sear|GA|BYR|START|Ia|31a|HA,|Aas|
|Shri.|Sunil Aghawane|||Joint|Commissioner,|| arfirdt|
|Income Tax|Nominee|of Commissioner|of Income|
|Tax|office,|Mumbai|
|48|at|diag|quay|[su|face|seltewds|sifatte|Sreitend,yas|&|afra|
|Shri.|Backiyavelu||Deputy|Director DGFT|Nominee|of|the|Additional|DGFT,|
|Mutharasu|Mumbai|
||4|att|dig|aeir|aera|dear|You|srg|| Ae|Yow|31ge,|Sena,|WR|aiff,|
|Shri|Ravindra|Keny|Assistant|Commissioner ||gerz|a|arfardt|/|
|.|of Customs|Nominee|of..|Commissioner|_|of|
|Customs,|General,|Air|Cargo,|Sahar|
|at|Gets|wHYeft|sary|fatter|seit|sedis,|AGUE|Wat|#|
|||Shri|Dhananjay|Koli|Industry|Inspector|alfaray|
|Nominee|of|DC|_|Industries,|
|Government|of|Maharashtra|
|||
|Stach Raa|arfeeane | fafafee|after|age|ast|
|||Smt.|Smitha|Nambiar|| Specified|Officer|MINDSPACE —SEZ|
|Lf|At|SRT|Aalst|ee|fafafee|aiftert|Cest-Bst|
|Shri.|Jay|Manoj|Shah__||Specified|Officer|SEEPZ —-SEZ|

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Smitha|Nambiar|| Specified|Officer|MINDSPACE —SEZ| |Lf|At|SRT|Aalst|ee|fafafee|aiftert|Cest-Bst| |Shri.|Jay|Manoj|Shah__||Specified|Officer|SEEPZ —-SEZ|


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swien A “4 24.03.2026 @I ans Agenda Item No. 01: Confirmation of the Minutes<br>of the 205" Meeting held on 24.03.2026.<br>24.03.2026 “A 3 The Minutes of the 205 Meeting held on<br>STATS S GE @  ht 1S 205 o OR qe oo 24.03.2026 were confirmed with consensus.<br>Wis! Fe Weal 02: Wsstivs-wesas F Sa Sarg Agenda Item No. 02: The proposal of M/s. Sarin<br>eaifta ae & fav Aa aka cadeieier sfear Technologies India Private Limited for setting up<br>rgd fees a wecTal of a service unit in SEEPZ-SEZ.<br>teeAaX 507,aka SCEtetctistic:I, RESISear wede fatesSF hea M/s.submittedSarin the Technologies applicationIndiafor setting Private upLimited of servicehad<br>oo — +H ai<br>sag zorfta ae sesarysuitas faeoa unit forGala No:Certification507, NEST ofII, SEEPZ-SEZ,Diamonds and Admeasu Jewelle r ying at<br>eg g fever err 30.36 sq. mirs.<br>Poa: Decision : After deliberation, the Committee<br>frarferi o se, aft a Aad aka approved the proposal of M/s. Sarin Technologies<br>Crete sfear uigde fees & wena afFont al, India Private Limited for setting up of service unit<br>fore Te GREAT 507, Waswadt I, Tasstitis-wasrs for Certification of Diamonds and Jewellery at |<br>Fe ak aru & anion & fey Gar garg Gala No: 507, NEST II, SEEPZ-SEZ, Admeasuring<br>rari Ea ar ead en, faa Aathet 30.36 a 30.36 sq.

, Tasstitis-wasrs for Certification of Diamonds and Jewellery at |<br>Fe ak aru & anion & fey Gar garg Gala No: 507, NEST II, SEEPZ-SEZ, Admeasuring<br>rari Ea ar ead en, faa Aathet 30.36 a 30.36 sq. mtrs.<br>Hee S|<br>**----- End of picture text -----**<br>


Wis Fe _WeI03: Fat Foe corciteites (gfe) Wisde ferics arc IS oe sider! sae fey: ; ; i. oft afte WeI501, Tower-Il, SEEPZ++ oT TAMIR Unit HEM 203, SDF-VII, SEEPZ-SEZ 4 (Sather 8.08 af Hex)| ii. . . Ye Sathel (Ut 8.36 a Alex) wt cfet ye HT 501 8 SCl@X Manufacturing Unit 2M 501, Tower-II, SEEPZ-SEZ 4 snfiet eT| iii. LOA Feet. SEEPZ-SEZ/IA-I SECTION/QG/4/2022-23/07965 feaiH 19.05.2022 4 ete° ars ie)aria Weer, oe 

Agenda Item No. 03: Application received from M/s. QG Technologies (India) Pvt. Ltd Unit II. for: i. Relocation of Trading Unit No. 501, TowerIl, SEEPZ++ to Unit No. 203, SDF-VIII, SEEPZ-SEZ (Area 8.08 sq-mtr). ii. Addition of an area, ie. admeasuring 8.36 sq. mtr., from the trading unit No. 501 into . Manufacturing Unit No. 501, Tower-II, SEEPZ-SEZ. iii. Partially deletion of area (Area 8.08 sq.mtr) from LOA No. SEEPZ-SEZ/IA-I SECTION/QG/4/2022-23/07965 dtd. 19.05.2022 for inclusion in trading activity 

oo

g Unit No. 501, Tower-II, SEEPZ-SEZ. iii. Partially deletion of area (Area 8.08 sq.mtr) from LOA No. SEEPZ-SEZ/IA-I SECTION/QG/4/2022-23/07965 dtd. 19.05.2022 for inclusion in trading activity 

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The unit had submitted application for : arc 4 sa fey andes oT fora en: i. Relocation of Trading Unit No. 501, TowerII, SEEPZ+4+ to Unit No. 203, SDF-VII, i. Shsx OPicFAR 501,TRL, SEEPZ++a afte Far | 203, SDE-VIII, SEEPZ-SEZ, ae ¥ tearmiaa: at (a4 SEEPZ-SEZ (Area(A: 8.08.O8 sq.mtr)sq.mtr). 8.08 &Ff Hex)| ii. Addition of an area, i.e. admeasuring 8.36| 11 ds ; sq. mtr., from the trading unit No. 501 into Se sal a » Url 8.36 vi X OT a, A Manufacturing Unit No. 501, Tower-II, ae Ase 501 8 Aegtheaf ge Fae 501, cael, SEEPZ-SEZ 4 snfet eT! SEEPZ-SEZ. ; iii. iii. Partially deletion of area (Area 8.08 sq.mtr) | LOA ER SEEPZ-SEZ/IA-I ‘gecTroN/QG7s72022:23107965er fete 9.05.2022 Wp |[SSCP] LOA No.SEEPZ-SEZ/TAT efsa[afeterter] aires[4][efter] factor[fesar] (8[ wit] 8.08[ aaa] af alex), aris sa | SECTION/QG/4/2022-23/07965 dtd. 19.05.2022 for inclusion in trading activity. Decision: After deliberation, the committee | Pula: approved the proposal for : . ool ARTfrar-feretch: o are, afifa a Peafefea wea i. Relocation of Trading Unit No. 501,: Tower| i. . . a Il, SEEPZ++ to Unit No. 203, SDF-VII, ons afc PRET 501, CTaX-II,. SEEPZ++ afc : WEA 203, SDF-VII, SEEPZ-SEZ (SaHeT 8.08 af SEEPZ-SEZ (Area 8.08 sq.mtr). tex) 4 2alasi °F PRMe ii. Addition. of_an area,i.e_admeasuring8.36]__ oe . sq. mtr, from the trading unit no.501 into | ii.

: WEA 203, SDF-VII, SEEPZ-SEZ (SaHeT 8.08 af SEEPZ-SEZ (Area 8.08 sq.mtr). tex) 4 2alasi °F PRMe ii. Addition. of_an area,i.e_admeasuring8.36]__ oe . sq. mtr, from the trading unit no.501 into | ii. chet ac Fe 501 88.36 a Aer sama a fefafor ye e501, cI, SEEPZ-SEZ 4 Manufacturing Unit No. 501, Tower-II, aie SEEPZ-SEZ. | ‘i. : faq aia S onfra aed fATLOA iii. Partially deletion of area (Area 8.08 sq.mtr) SEEPZ-SEZ/IA-I_ SECTION/QG/4/2022-23/07965 from LOA No. SEEPZ-SEZ/IA-I} | erie 19.05.2022 ¥ sifetar wr S 8.08 oF AteR daria SECTION/QG/4/2022-23/07965 dtd. al SCMAT| | 19.05.2022 for inclusion in trading activity Wist We dear 04: Fat sforee cerleitatt ice : Agenda Item No. 04 : Application received from wigde fates @ afafth com art men ter Shi M/s. Infinx Technology Solutions Pvt. Ltd for | sile 304, TSUaE-2 (Bahet 705 aT Alex) & fav af Additional Location ie. Gala No. 303 & 304, lad 2026-27 % fey s et & Peilert & Arey sae |NEST-2 (area 705 sq. mtrs) with revision of § projection for 1 year i.e. 2026-27. sais 7 afar FIM, See Wen BAT 303 six 304, The unit had submitted the application for revision Waguact-2, Wasatis- was, ferrar sant 705 aT of projection for the period of 1 year i.e. 2026-27 AX &, & GRU Tasers FAA 2006 H aA 19(2) due to additional location i.e. Gala No. 303 & 304, | Ted 1 aS cht safe, steric, 2026-27 & fey sMAM } NEST-2, SEEPZ-SEZ, admeasuring (area 705 sq. GM Sg Ader wea fear an, fae faa Ae mtrs) in terms of Rule 19(2) of SEZ Rules 2006 fear 7a &: with details as indicated below: 

@ Dor TAP Pot A aoa SY seo ae Reo

EEPZ-SEZ, admeasuring (area 705 sq. GM Sg Ader wea fear an, fae faa Ae mtrs) in terms of Rule 19(2) of SEZ Rules 2006 fear 7a &: with details as indicated below: 

@ Dor TAP Pot A aoa SY seo ae Reo 

```text
|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||<br>||Sr.No.

>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|—Leee<br>|<br>® DETAILSOF CAPACITY OFITEMSOFSERVICE ACTIVITY|||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||<br>||Sr.No. |ItemsofManufacture|||||ApprovedCapacity|||||ProposedCapacity Total<br>forAdditionalspace} Capacity|||||,|
|||1||SoftwareDevelopmentConsultancy- |180,00,00,000<br>CPC Code-842, System Integration,|||||||22,00,00,000|||202,00,00,000|||
||||Networking andITEnabled|Services-||||||||||||
||||CPC Code 843,849|||||||||||||
||Total area after addition oflocation|||||||||||||||
|||Existingarea<br>«Additionallocation area<br>3069.39 sq.ntrs<br>705 sq.mrs||||||||||3774.39 sq.mtrs||||
||||||||||||||||||
||The||proposed additional Location projections||||and existing approved||||projections submitted|||by unit are as||
||||@|Projections:~|||||||||||||
||Sr.|No.<br>:||||Existing of 5 years||||Existing approved|||TotalProposed Projections|||for 1|
||||.|||(Approved|||Projection|for|1 year|year on||||
||<br>|||||||projections)<br>2022-23 to2026-27|||i.e.2026-27|||(AdditionalLocation)<br>2026-27<br>(US $=Rs. 89.50/-)||||
|||||||Rs. InLakhs|||Rs. In Lakhs|||Rs. In Lakhs||[US'000||
||1.{FOBvalueofexports|||||47815.00|||10270.00|||12470.00||13932.96||
||2.|||ImportofCapitalGoods|||350.00|||90.00|||225.00||251.39||
||3.||Import ofRawMaterial and|||||||||||||
||||components||||||||||||||
||||Import ofspares and consumables|||50.00|||10.00|||17.00||18.99||
||5.||Repatriationofdividends andprofit||to|||||||||||
||||foreign collaborators|||||||||||||
|||6.

|
||||components||||||||||||||
||||Import ofspares and consumables|||50.00|||10.00|||17.00||18.99||
||5.||Repatriationofdividends andprofit||to|||||||||||
||||foreign collaborators|||||||||||||
|||6. <br>[7.__|[Royalty<br>__[Lumpsum know-howfee|||aSa<br>a SC)|||||||||||
|||||PaymentoftrainingofIndian|||||||||||||
||||technicians abroad/|||||||||||||
|||||||956.00|||205.00|||205.00||229.05|||
|||11.<br>[ForeignTravels|||||2392.00|||514.00|||624.00||697.20|||
||12.||Amount ofinterest tobepaid on||||||||||||i|
||||external commercial|||||||||||||
||||borrowings/deferredpayment credit|||||||||||||
||||(specify details)|||||||||||||
||13.||Any otherpayments (specify details)|||{1434.00|||308.00|||418.00||467.03|||
||||ExportPromotion activity&|||||||||||||
||-||subscriptiontowards purchaseof|~|-|~}<br>~~|i|me|||:|;|nf||1|
||||foreignmagazines etc.|||||||||||;||
||||Business Seminar, Consultant/Legal|||||||||||||
|||||fees, license fees,IT servicesbank|||||||||||||
||||charges, outstanding exps, Livex etc.|||||||||||||
||||Total (2 to 13)|||[5182.00|||1127.00|||1489.00||1663.68||
||15,||Net ForeignExchange Earning inFive |42633.00||||||9143.00|||10981.00||12269.27||
||||Years(1-14)|||||||||||||

||||||||| ||||Total (2 to 13)|||[5182.00|||1127.00|||1489.00||1663.68|| ||15,||Net ForeignExchange Earning inFive |42633.00||||||9143.00|||10981.00||12269.27|| ||||Years(1-14)|||||||||||||




. 

```text
||||Decision:<br>After<br>deliberation,<br>the<br>Committee|
|---|---|---|---|
||||approved<br>the proposal<br>of M/s.<br>Infinx Technology|
||Pola: frafaaet a ag, Ha a ORR SRaH<br>comethWertwigde ames & afarta<br>lar Gear303sie 304 wasral-2Ceeae<br>dathet (705Tf flex) o fete, Tages PAA2006&PA<br>Pathe yoo rata&fey J|Solutions Pvt. Ltd for Additional Location i.e. Gala<br>.<br>No. 303 & 304, NEST-2 SEEPZ-SEZ, admeasuring<br>(area 705 sq. mtrs) with revision of projection for<br>1<br>jyear i.e. 2026-27 in terms of Rule No.19(2) of||
|;|||SEZ Rules 2006.|
|—__—|—__—}wist-7e-3hei0s-:<br>nlsten**t**s**a**rge fares,<br>(afc-I)aWpafaRatart(ar Gal No. IT-18, SDF-<br>VII, SEEPZ-SEZ, Saat eathet630.00HiHex 8)six<br>amaferea eh feteadeWegar3 fae 4 ast (art<br>2026-27B 2029-30an) *favari ar dane sf<br>omer21|-Agenda-Item-No- 05:-Application-received-from-M/s|-—-—-—<br>JewelexIndiaPrivate Limited (Unit -I]) forAdditional<br>Location i.e. Gala No.IT-18, SDF-VII, SEEPZ-SEZ,<br>admeasuring area 630.00 sq. mtrs) and capacity<br>enhancement with revision ofprojection for 4 years<br>ie. 2026-27 to 2029-30.||
||:<br>fic + vesiete<br>cert (art wetAsRIT-18, SDF-<br>faa espe<br>flex<br>aewenonsfayadeeg<br>aae)<br>ast (art2026-2782029-30cen) 2 faeSart x<br>**|** Setters oft onftrer emifarserwee=.<br>.<br>,|||he unithad submittedApplication forAdditional<br>r<br>Location i.e.

flex<br>aewenonsfayadeeg<br>aae)<br>ast (art2026-2782029-30cen) 2 faeSart x<br>**|** Setters oft onftrer emifarserwee=.<br>.<br>,|||he unithad submittedApplication forAdditional<br>r<br>Location i.e. Gala No.IT-18, SDF-VII, SEEPZ-<br>SEZ, admeasuring area 630.00 sq. mtrs) and<br>capacity enhancement with revision ofprojection<br> for4 years i.e. 2026-27 to 2029-30. The details are<br>as under:|
||@ DETAILS OF CAPACITYENHANCEMENTINITEMS OFMANUFACTURE|||
||||fitemsofManufacture<br>====—=—S*«*<C«*«*~CWXSigCapacity —~—~—~«S@Proposed Capacity[Total<br>forAdditional space<br>|Capacity|||
||Plain Gold Jewellery, Plain Platinum Jewellery, }186000.00||120000.00|
||Plain Titanium Jewellery, Studded Gold Jewellery,|||
|i|Studded<br>Platinum<br>Jewellery,<br>Studded<br>Silver|||
||Jewellery,<br>Studded Titanium<br>Jewellery,<br>Studded|||
||Palladium Jewellery, Cut & Polished Diamonds,||.|
||Platinum Jewellery& Combination Thereof||306000|
||SilverStuddedJewellery<br>25000.00||5000.00|
||||30000|
||Copper StuddedAndUnstuddedJewellery||5000.00|
||||5000|
||Stainless SteelStuddedAndUnstuddedJewelleryee<br>ee<br>ee|||
||GoldMountings<br>10000.00||7500.00|
||||17500|

| fitemsof Manufacture

| } |

|'eeerie<br>;<br>|<br>||erieman|erieman|hdPlatine,<br>SHV]ry BLOLIZI<br>Nickle, stainless steel, palladium, brass studded with!<br>motherofpearl or incombineofDiamonds, precious<br>& semi precious colour stone, pearl & cz. 5|hdPlatine,<br>SHV]ry BLOLIZI<br>Nickle, stainless steel, palladium, brass studded with!<br>motherofpearl or incombineofDiamonds, precious<br>& semi precious colour stone, pearl & cz. 5||rn|rn|rn|rn|rn|eeSes|Ses me mmm|
|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||percentage offob value of||||||||||
||||Export ofprevious year.||||||||||
|||||.|||||||||
|||||||||||0.00|||
||||oO||||||||||
||||Gold, platinum, silver, bronze||||||||||
||||Nickle, stainless steel, palladium, brass studded with||||||||||
||||ceramic or incombine ofdiamonds,|precious& semi|||||||||
||||precious colour stone, pearl & cz.|5 percentage o|||||||||
||||fob value ofexportofprevious year.||||||||||
||||Gold, platinum, silver, bronze||||||||||
||||nickle, stainless steel, palladium, brass studded with||||||||||
||||woo||||||||||
||||d or.in combine of diamonds, precious & semi||||||||||
||||precious colour<br>|||||||||||
||||stone, pearl& cz.

|nickle, stainless steel, palladium, brass studded with||||||||||
||||woo||||||||||
||||d or.in combine of diamonds, precious & semi||||||||||
||||precious colour<br>|||||||||||
||||stone, pearl& cz. 5 percentage offob value ofexport||||||||||
|||||ofprevious year.||||||||||
|||||Studded & unstudded bronze, nickeljewellery with|0.00|||0.00|||||||
|,|||alitypeo<br>:|,|-—|||||fp|||
||||fstones.5 percentageoffob||||||||||
|7|a|value ofexport ofprevious ye<br>oe<br>dare <r ee<br>ee||ee|-|bos||~-|-|> +1900|-..--|i-|
||||Imitation plain unstudded jewellery in carbon fibre,||||||||||
||||cobalt,||||||||||
||||cobalt chrome, damascus steel|||||||||||
|;|||»shapphire, tungstun, tantalu||||||||||
||||Im, tungsten carbide, zirconium,||||||||||
||||& silicon. 5 percentage offob||||||||||
|||||valueofexportofpreviousy<br>ear.<br>Plain & studdedgold,platinum||||||||||
||||, Silver in combination,withc||||||||||
|||||arbonfibre, cobalt,cobaltch<br>rome, damascus steel, shapphir||||||||||
||||e, tungstun, tantalum, tungste,|||||||||]|
||||carbide,zirconium& silicon.||||||||||
||||5 petcentage offob value of||||||||||
||||exportofprevious year.||||||||||
||||||||||||400000||||
|||It isseenfrom theabove thatthere is increase in the capacity ofitemsmanufactures|||||on additional location.||||||
|||Total|area after addition oflocation:||||:||||||
|||Existingarea<br>‘Additional Jocationarea<br>5330.24 sq.mtr<br>630.00 sq.mtr||||5960.24|sq.mtr|||||||
||||The current Five Year Block of the||unit is 2025-26 to|2029-30.

tion oflocation:||||:||||||
|||Existingarea<br>‘Additional Jocationarea<br>5330.24 sq.mtr<br>630.00 sq.mtr||||5960.24|sq.mtr|||||||
||||The current Five Year Block of the||unit is 2025-26 to|2029-30. The proposed|||projection and|||existing||
||||approved:projectionsubmittedbytheunitisasfollows:||||||||me|||

@ Projections:-

==> picture [595 x 598] intentionally omitted <==

----- Start of picture text -----

|||||||||
|---|---|---|---|---|---|---|---|
|Sr.|Existing|Approved|Existing|Total|projection|after|addition|o|
|No.|of|5|years|Approved|4|years|location4|years|
|projection|projections|2026-27|to|2029-30|
|2025-26|to|2029-2026-27|to|2029-(USD$|90)|
|30|30|
|Rs.|In Lakhs|Rs.|In Lakhs|Rs.|In Lakhs|US'000|
|1.|[FOB value of|exports|[512000|417000|A50776|500862.22|
|3.|Import|of|Raw|Material/399360|325260|
|and components|350930|||389922.22|
|7||3a___jAssorted|Jewellery|_ for}40960|433360|ff|
|remaking|/melting|as|Raw|,|
|material|36062|40068.89|||
|4.|Import|of|Spares|&|5120|4170|
|Consumables|4508|5008.89|
|5.|Unused|Jewellery|for|
|Repair/ Remaking|Return|;|
|Repatriation|of|dividends|
|and|profits|to|foreign||
|collaborates|
|7|Revsly|pop|
|10.||Payment|of|foreign|||
|technicians|
|11.||Payment|on|training|o|
|Indian|tech.|abroad|
|14,|[Amount|of|interest|to|be|
|paid|on ECB|fe)|
|16.|Potal (2 to 15)|448120|364952|394479|438310|
|17.|[NFE (1-16)|63880|52048|56297|62552.22|

----- End of picture text -----

ad| |14,|[Amount|of|interest|to|be| |paid|on ECB|fe)| |16.|Potal (2 to 15)|448120|364952|394479|438310| |17.|[NFE (1-16)|63880|52048|56297|62552.22|


**----- End of picture text -----**<br>


| 

— a ans eS gg ge Private Limited @MEIL)& wera araygt & ch ue Prop ans ae Pea : (Unit -11) for Additional Location i.e. Gala No.IT-18, Co SHARES FO (APT Welt AaRIT-18, SDF-VI, SDF-VI, SEEPZ-SEZ, admeasuring area 630.00 s i Beene EeSez neton a ee 8) ai sa mitrs) and capacit enhancement , ith revi ion sf | ofRule No 19(2),[of][SEZ][ Rules 2006] | oe<gnrerst[4 asf] Af& f[ (ArH] **e** rsfte o **r**[ 2026-27] , aTRt[ W] SEZ[ 2029-30] 2006[ am)][ &] %[ fery][ aigarat] 19(2)[ 4] ® rojection for 4 oars i.e. 2026-27 to; 2029-30 in terms aa 4 ae a as wea A wie wT ae ar Pree The Committee directed the unit to submit the | fea! |[Copy][of][Board][Resolution.] Wisl Fe PeI06: . eet ueRas wet fates 3 Agenda Item No. 06: Application received from M/s. wesdtinsafahe tam, aefq wen der aftt-01, wesis+4, cen wonrms foreeu Location Le. fav waseis 4 1950 af Alex daha Tel VIM H ala NO. ++, SEEPZ SEZadmeasuring we ander,. Peet anus90) ser, amet ge: sie 4: ast enhancementa 1950 Sqand deyrevision withofproneprojectionbanding,for 4 yearscapacityi.e. | (Siti 2025 26 ai 2028-29) & fey agurl ar dgiea 7025-26 & 2008.29. . -"! | Aric 4 we afte tera, ait wert AeR GJ-01, SEEPZ++, The unit had submitted application for Additional | SEEPZ SEZ (iter Sate 1950 SASH Vege fear a] SA sides F sits Sen, arc AR admeasuring area 1950 Sq Mtr with broad banding, | aT flex 8) & fei ‘Location i.e. Gala No.

mitted application for Additional | SEEPZ SEZ (iter Sate 1950 SASH Vege fear a] SA sides F sits Sen, arc AR admeasuring area 1950 Sq Mtr with broad banding, | aT flex 8) & fei ‘Location i.e. Gala No. GJ-01, SEEPZ+4, SEEPZ SEZ} | ak ort4 ast (afi 2025-26 8 2028-29 ap) & fay capacity enhancement and revision of projection for 4 | laAa ry SMe Met ST Seep frau te fear nays: «S| years i.e. 2025-26& 2028-29. The details are as[under:}] | © DETAILS OF CAPACITY ENHANCEMENT IN ITEMS OF MANUFACTURE | | | | (Items of Manufacture , (PCS)Existing Capacity fo[P **r** oposedAdditional Capacity space Totaladditioncapacity after (PCS) | 150000 | | |Studded Gold Jewellery 91000.00 ‘om | Studded Platinum Jewellery p00 10000 10000 | | : i } |Plain Gold Jewellery po ———(pamne 50000 | | || **|** [| **P** lainrecious Gold& Semi& PreciousPlatinumStone, CombinationStudded & 20000 20000 | \Jewellery | |Plain & Studded Silver Jewellery 50000.00 5000 55000 | Lab Grown Diamond Jewellery po |150000 150000 | 

) 

** It is seen from the table that there is an increase in the capacity of existing items of manufacture at the additional location and broadbanding ofthe item, i.e. Lab Grown Diamond Jewellery . 

© Total area after addition of location :

s an increase in the capacity of existing items of manufacture at the additional location and broadbanding ofthe item, i.e. Lab Grown Diamond Jewellery . 

© Total area after addition of location : 

; —i OO ees area M/s. Patdiam Jewellery Limited [565 Sq.mtr . 1950 sq mtr 2515 Sq.mtr | Projections: Sr. Existing 5 years |Existing Proposed projections of 4 years i.e. INo. 2024-25 to|(approved) 2025-26 to 2028-29 2028-29 04 years on Additional Location: (LUS$ = Rs, 83) |2025-26 to 2028-\(1US$ = Rs. 92) 29 (1US$ = Rs. 83). Rs. In Lakhs Rs. In Lakhs Rs. In Lakhs 'US'000 1.[FOB value of exports 31900.00 25900.00 130900.00 1,42,282.61 3.[Import4. jImport ofof[ Capital] Raw Material Goods and|19085.0045.00 35.0015485.00 285.0078455.00 309.7885,277.17 | components 5. |Import of spares Parts &!191.40 155.40 785.40 853.70 Consumables Remaking/repair of exported|100.00 85.00 610.00 663.04 goods 7. |Repatriation of Dividends Foreign Collaborators 8. [Royalty a

s 5. |Import of spares Parts &!191.40 155.40 785.40 853.70 Consumables Remaking/repair of exported|100.00 85.00 610.00 663.04 goods 7. |Repatriation of Dividends Foreign Collaborators 8. [Royalty a 

JO Pein Prwnefes FP | 11. |Payment of training of Indian! Technicians abroad. | |/13. [Foreign Travel Expenses —_|36.00 31.00 221.00 ‘(240.22 | ||14. [Total (2 to 13) 19457.40 15791.4 80356.40 87,343.91 ) 15. |Net Foreign Exchange/12442.60 10108.6 50543.60 54,938.70 Earning in Five Years (1-14) Pufa: faeast & ae. we a¥ agi veers stent | Decision: After deliberation, the Committee approved mos te aes cot arf. Tet ter sth-01 the proposal of M/s. Patdiam Jewellery Limited for westhist+, Tassthis was aa 4.1950 af fax Additional Location i.e. Gala No. GJ-01, SEEPZ++, amma aa eo & fa coe of, esr gfe aie SEEPZ SEZ admeasuring area 1950 Sq Mtr with broad[|] | wages Pax 2006 & Raq dent 49(2) % SERA 4 ast banding, capacity enhancement and revision of (aef 2025-26 aix 2028-29) & fay daw a projection for 4 years i.e. 2025-26 & 2028-29 in terms | Wea oy HURTaay aS Bespatay Pao oh fer: of Rule No.19(2) of SEZ Rules 2006.the Committee | | | i, DTI Bort° F gle BEAT | also, directed to : ; Te an | -hIncrease employment-generation: - ns i ii. fect sad, aeft tad cad wderdt orede fees a ii.’ to clear outstanding rental dues for previous | wud BRAT! + OTS 20.04.2026 ch 8827647.26/unit ic. M/s. Sanghvi Jewels Pvt. Ltd of Rs. iii. ore Yen & wy F 2,07,60,000/- wa ar ya || 88,27,647.26/- as on 20.04.2026. iii. Pay transaction charges of Rs. 2,07,60,000/-. | | Wisl_Ver.

8827647.26/unit ic. M/s. Sanghvi Jewels Pvt. Ltd of Rs. iii. ore Yen & wy F 2,07,60,000/- wa ar ya || 88,27,647.26/- as on 20.04.2026. iii. Pay transaction charges of Rs. 2,07,60,000/-. | | Wisl_Ver. 37SSAXQ REC?RAT SEEPZ-SEZ/IA-I 07: Va.’ Feat SRASection/IJ/25/2022-VACT-IL, | | AgendaLOA M/s.ItemsImperialNo. 07Jewels-I],: ApplicationLOA forNo.MergerSEEPZ-of || , 23/09007, fee 26.06.2023 or At gaia Tiet| | SEZAA-I — Section/IJ/25/2022-23/09007, dated Ve, RAT SEEPZ-SEZ/IA-I/NUS/APL/GJ-13/201126.06.2023, into M/s. Imperial Jewels LOA No. | | | 12/18675 fete 22.12.2011 F flere & fery aire, Sha fe SEEPZ-SEZ/IA-I/NUS/APL/GJ-13/2011-12/18675 | Sener fear aT S| dated 22.12.2011 as amended. | | garg AeRT eeiReet TASH, VGN : ALE SEEPZ. M/s.The unitImperial has submittedJewels-I,applicationLOA No.forSEEPZ-SEZ/IA-IMerger of LOA || | | SEZ/IA-I Section/IJ/25/2022-23/09007, feria 26.06.2023, ‘on/II/25/ | a saiitaet wea WesIY <M SEEPZ-SEZ/IASection/IJ/25/2022-23/09007, dated 26.06.2023, into | . . M/s. Imperial Jewels LOA No. SEEPZ-SEZ/IA| : AeonySsfaeomen 18675 f8 Soke Meo ae 4 V/NUS/APL/GJ-13/2011-12/18675 dated 22.12.2011 | Reel er &hee a ee. and submitted all relevant documents with following , details:LIST OF PARTNERS PRE-MERGER AND POST-MERGER ARE SAME : Sr.No. ——__—s [Name of the Partners M/s. Dholakia Lab Grown Diamond Pvt. Ltd Shri. Rajesh Himmatbhai Dholakia 

**/t is seen from the above that there is no change in the List of Partners.

## SHAREHOLDING PATTERN PRE-MERGER AND POST-MERGER ARE SAME :. 

| 

|Sr.No.<br>Name ofthePartners|Existing|Partner Shares Post Merger|
|---|---|---|
|||ofLOA’s|
|Hl.__[M/s.DholakiaLabGrownDiamondPvt. Ltd<br>2.[Shri RajeshHinmatbaiDholaki|[99.99|99.99|



**==> picture [2 x 20] intentionally omitted <==**

**----- Start of picture text -----**<br>
|<br>**----- End of picture text -----**<br>


```text
|Sr.No.<br>Name ofthePartners<br>Existing<br>Hl.__[M/s.DholakiaLabGrownDiamondPvt. Ltd<br>[99.99<br>2.[Shri RajeshHinmatbaiDholaki||Partner Shares Post Merger<br>ofLOA’s<br>99.99||||
|---|---|---|---|---|---|
|“It isseen from theabove that there isnochange inshareholding pattern.||||||
|The Details<br>of Combined Balance sheet on merger of LOA M/s. Imperial Jewels-Il<br>_SEEPZ-SEZ/IA-I||||||
|Section/IJ/25/2022-23/09007 dated 26.06.2023, into M/s. Imperial Jewels|LOA|No. SEEPZ-SEZ/IA-I/APL/GJ-||||
|13/2011-12/18675 dated22.12.2011.||||||
|Sr.No. |Particulars<br>5years Projections i.e.2023-24 to2027-28||||||
|(AfterMerger ofLOA)||||||
|1.<br>[FOBValue ofExportsinFirstFiveyears<br>453300.22||547133.64|||||
|2.[ImportofMachinery<br>790.00||953.53|||:||
|3.<br>Import ofRaw Material and Components, including|302863.23||365556.10||||
|deemedimports, nominated agency etc||||||
|ImportofSparesand Consumables<br>**4**4**5**8.36<br>5.<br>[ForeignTravel<br>5 .00<br>6.<br>[Total (2.to5)<br>308566.5929<br>7.<br>[NetForeignExchangeEarningsinfiveyears(1to6)<br>|144733.63||5381.25<br>_<br>1549.19<br>—«([372440.06<br>174693.58||<br>|<br>|<br>||||

gnTravel<br>5 .00<br>6.<br>[Total (2.to5)<br>308566.5929<br>7.<br>[NetForeignExchangeEarningsinfiveyears(1to6)<br>|144733.63||5381.25<br>_<br>1549.19<br>—«([372440.06<br>174693.58||<br>|<br>|<br>||||
|DETAILS OFEMPLOYMENTBEFOREANDAFTERMERGER||||||
|Particulars<br>|Pre-Merger ss [PreMerger||(PostMerger||||:|
||||||||
|790<br>1065<br>|<br>Men<br>t**S**Bot<br>Tomi<br>SS—=i<br>=i<br>1573<br>|||||||

ofa: Decision:After deliberation, the Committee VASIYfaq -19(2)frar-faret4 SR, & ae,venafife AR+ wagessthiRuetFas Ves, 2006& approved the proposal for Merger of LOA M/s. =: HVATSEEPZ-SEZ/IA-I __ Section/IJ/25/2022Imperial Jewels-II], LOA No. SEEPZ-SEZ/IA-I VAST23/09007, eri 26.06.2023,aT Feet StiRaet vader Section/IJ/25/2022-23/09007, dated 26.06.2023, into 12/18675 RAT SEEPZ-SEZ/IA-I/NUS/APL/GJ-13/2011M/s. Imperial Jewels LOA No. SEEPZ-SEZ/IAcil feria 22.12.2011 4 facra ae & Wea BT ART I/NUS/APL/GJ-13/2011-12/18675in terms of Rule 19(2) of SEZ Rulesdated2006.22.12.2011 ; 8 : 08 arrearsg ; fefies-I 1, Vasiy AI: SEEPZ-SEZ/IAAgenda Items No. 08 : Proposal for M/s. E-Emphasys I/NUS/APL/03/2013-14/12369, feeE[24.10.2013] af Aa Systems Pvt Ltd-II, LOA No. SEEPZ-SEZ/IA-; Sune faeces uigde feds yeisiy Ge: SEEPZI/NUS/APL/03/2013-14/12369, Dated 24.10.2013 into SEZ/IA-A/SW-12/2009-10/12958, fee: 09.12.2009 4: M/s.SRZ/UA-AJSE-EmphasysW-12/9000.10/19Systems Pvt 958.Ltd [ated LOA 00.19.2008 No.

yeisiy Ge: SEEPZI/NUS/APL/03/2013-14/12369, Dated 24.10.2013 into SEZ/IA-A/SW-12/2009-10/12958, fee: 09.12.2009 4: M/s.SRZ/UA-AJSE-EmphasysW-12/9000.10/19Systems Pvt 958.Ltd [ated LOA 00.19.2008 No. SEEPZsa sms aA Aad Sue Ree esd fefaes-1 1 , Taz GA SEEPZ-SEZ/IA: a The unit has submitted application for unit has submitted application for has submitted application for application for for Merger of of LOA I/NUS/APL/03/2013-14/12369, fae 24.10.2013 M/s. E-Emphasys Systems Pvt Ltd-II, LOA No. & fret td sat S-uehite ReCRT wigde SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369, Dated . ferferes 24.10.2013 into M/s. E-Emphasys Systems Pvt Ltd Ter3iTT WaT SEEPZ-SEZ/IA-A/SW-12/2009LOA No. SEEPZ-SEZ/IA-A/SW-12/2009-10/12958, Ueda[fra][¢][ak][faeafefea][faa][afta][aot] documents with following details:- with following details:- following details:- details:Wahia atadat sat HX fer E:-

The unit has submitted application for unit has submitted application for has submitted application for application for for Merger of of LOA M/s. E-Emphasys Systems Pvt Ltd-II, LOA No. SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369, Dated 24.10.2013 into M/s. E-Emphasys Systems Pvt Ltd LOA No. SEEPZ-SEZ/IA-A/SW-12/2009-10/12958, documents with following details:- with following details:- following details:- details:-

LIST OF DIRECTOR PRE-MERGER AND POST-MERGER ARE SAME.

==> picture [492 x 214] intentionally omitted <==

----- Start of picture text -----

||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1|Kamlesh|Rasiklalj601,|Anuradha,|kores}00440709|AHYPS3672F|9869650003|kshah@vitaledge.com|
|Shah|Nakshtra,|Vartak|Nagar,|
|Thane|400606|
|2|Vishal NalinShah||B-404,|Yudhishtir|NL/03332728|AWPPS2648H|9821570086|vshah@vitaledge.com|
|Complex,|Anand|Nagar,|
|Dahisar|East,|Mumbai|
|400068|
|3|Mayank|Jamandharj305,|Cole|Canyon|Ct,|05126625|ATAPK4454B|01(650)4765412|mkalla@@vitaledge.com|
|Kalla|Cary NC|27513|USA|
|**It|is|seen|from|the|above|that|there|is|no|change|in|the|list|of Directors.|
|SHAREHOLDING PRE-MERGER AND|POST-MERGER ARE|SAME.|
|Sr.|No.|Name|of the|shareholders|Equity|shares|of|Rs./Value|of|shares|in|Percentage|(%)|i)|
|1|10 each|Rupees|Holdings|
|2|E-E-Emphasys EmphasysTechnologiesTechnologiesInc.Inc|[11,15,491__—[1,11,54,91064|640|99.99|
|Jt|with:|EET|India LLC|

----- End of picture text -----

**Tt is seen from the above that there is no chnage in shareholding pattern .

The Details of Combined Balance sheet on merger of LOA No. SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369, Dated 24.10.2013 into M/s. E-Emphasys Systems Pvt Ltd -LOA No. SEEPZ-SEZ/IA-A/SW-12/2009-10/12958, Dated 09.12.2009.

a ee Sm cc a a a anew, broken jewellery goods. a Se a a a a a i borrowing/deferred payment credit (specify details) a Tc a STRATES foam fe ———}

EPZ-SEZ/IA-A/SW-12/2009-10/12958, Dated 09.12.2009.

a ee Sm cc a a a anew, broken jewellery goods. a Se a a a a a i borrowing/deferred payment credit (specify details) a Tc a STRATES foam fe ———}

DETAILS OF EMPLOYMENT BEFORE AND AFTER MERGER Particulars (Pre-Merger Post Merger SSCS SSC~<~sSBSC“—~sS~—s—iSSSSCSC~*™ Women Men —SS—~—~sSCSiHCSC“‘CNSNCNOC#ézsYO.S Ss—CSs—C—SCSCSY favia:- faaz-faast & ae, afafa a vases faaa Decision:After deliberation, the Committee 006 & F 19(2) 3 7 £ : approved the proposal for Merger of LOA LOA ae os Sos | asia : — M/s. E-Emphasys Systems Pvt Ltd-ll, LOA No. SEZ TA aD pares 14712369. Gam SEEPZ-SEZ/IA-|/ NUS/APL/03 /2013-14/12369, 24.10.2013__ & F . am é Dated 24.10.2013 into M/s. E-Emphasys Systems : mete YRS, wagine Ge SEEPZ-SEZ/IA Pvt Ltd LOA No. SEEPZ-SEZ/IA-A/SW-12/2009A/SW-12/2008 10/12958 , fais 09.12.2009a # 10/12958,19(2) of SEZDatedRules 09.12.20092006. in terms of Rule | Sia A altel sarsat & fore HAewa-HeqT Z0-vee , | aasid giv vat a oft fader fear, arta 95 ad The committee also directed to maintain separate ° sublease agreement for both units i.e. 95 years vic s af & Gr & O5 years. Wisl_: ou 4 x a a usd Agenda_ Item No. 09 : Proposal for change in Ag Wer 09: Avett afaen =~ a inf = & otter a 7 constitution from Private Limited to Public Limited seta aeRt seteaa aaah _ of the Company i.e. M/s. _ International a . : Gemmological Institute (India) Pvt. Ltd to M/s.

afaen =~ a inf = & otter a 7 constitution from Private Limited to Public Limited seta aeRt seteaa aaah _ of the Company i.e. M/s. _ International a . : Gemmological Institute (India) Pvt. Ltd to M/s. (sSa) wusde fefaes A Aas serxaraa - - (ser) far + afta International Gemmological Institute (India) ry & Gea 3K 3 fat ted & uRadal , Limited alongwith change in directors and shareholding pattern. A sexta Baleiiawa sedegqe (sar) usde fafaes A Hull & aoa al ursde fefaes a M/s. International Gemmological Institute (India) Pvt. ~ pars a , . R Ltdhas submitted application for change in . a & fore aes constitution from Private Limited to Public Limited of % Ura ARGS sella BaveifsreHned SECICYC the Company i.e. M/s. International Gemmological ( - arm sarah a Institute (India) Pvt. Ltd to M/s. International ) Meds a ; viel Gemmological Institute (India) Limited alongwith Saletan secleye (sfsar) ferfaes a URddeal & change in directors and shareholding pattern along mr-aa Peerst Hx daraftar det a uRada & with relevant documents are as under[:] fee sideq ueda fea 1 waa arada fararqaryt &:

==> picture [278 x 12] intentionally omitted <==

----- Start of picture text ----- List of Directors before and after for change in constitution : ----- End of picture text -----

picture [278 x 12] intentionally omitted <==**

----- Start of picture text ----- List of Directors before and after for change in constitution : ----- End of picture text -----

|Sr. No.|Name of Directorsbefore change of name|Sr. No.|Name of Directorsbefore change of name|Sr. No.|Name<br>of<br>Partnersafter_change|o|
|---|---|---|---|---|
||s. International Gemmological_ Institute<br>(India) Pvt. Ltd)||hame<br>M/s.<br>International<br>Gemmological<br>Institute<br>ndia||
||||Limited||
|2.|‘TehmapNarimanPrinter<br>DebortGrosman|2.|‘TehmapNarimanPrinter<br>{AnoopVrajlalMehta||
|MukeshGulrajMehta<br>4.<br>[PrateekRoongta<br>BiteasDeepak Naphade||S.|BimalM**a**nuTanna<br>Sangeet Gulraj Mehta<br>MutkeshGulrajMehta||
|**There is change inDirectors before& after forchange in|||constitution.<br>.||

List of Shareholding Pattern before and after for change in constitution:

|Before|:|||||||
|---|---|---|---|---|---|---|---|
|Sr.No.||NameoftheDirectors|||TypeofShare _ |No. ofShares||Percentage|of/Face Value Per|
|||||||Holding|Share-Rs.|
|1___IBCPAsia<br>II Topco <br>2<br>Mr.<br>Tehmasp||PteLtd<br>Nariman||Equity __[39,67,83,039<br>Printer|Equity<br>1|||2|
||(Nominee)|||||||
|[4|Ms.<br>Sindhu<br>Loyal<br>(Nominee)||Chennampally|Equity||1||2|

| After:

|After:||||
|---|---|---|---|
|Sr. No. [Name ofthe Directors<br>.<br>Type ofShare<br>jNo. ofShares|Percentage|of[Face<br>Value|Per|
|1<br>{BCPAsialITopcoPteLtd<br>[Equity —_—_[33,08,35,803<br>2<br>Public<br>Equity<br>|10,13,23,893<br>a|Holding<br>76.55<br>23.45|Share-Rs.||

@There is change in Shareholding Pattern of Directors before & after change in constitution.

facia: ferenx-faaeta ora, ufaft a aac & Toa a URNdda o Wedd of q ai,, forth ced Decisiecision —: Afterter deliberatideliberation, theheommitteeCo m i | | ; m1 aa a constitution from Private Limited to Public Limited of | apuctt Tat Fa sere aateifaenat approved the proposal of the unit for change in stclege (ssa) usde feiees A ufean fafaes f the Company ie. M/s. International Gemmological| art @a war , oer & Peet 3k meaka ded Institute (India) Pvt. Ltd to M/s. International ; Haft .

or change in stclege (ssa) usde feiees A ufean fafaes f the Company ie. M/s. International Gemmological| art @a war , oer & Peet 3k meaka ded Institute (India) Pvt. Ltd to M/s. International ; Haft . Gemmological Institute (India) Limited alongwith afta fra ser, oft fe vaste vs ans change in directors and shareholding pattern in terms sae ” , Further, the Committee: also directed the unit to Hera, asia A gars at fee Bea 109 comply with the condition as per. instruction no. 109, feate 18.10.2021 & AGA Vel A Tea Ae aT dated 18.10.2021. fear 2 The Committee directed the unit :- aft Ferar| Be | wiafa a sas wt50,000 waa a alcaka 1. To pay a formal transfer charges of Rs. 50,000/-. SMART Yow Hey HLA aT ser Fea. : | | Waisl He HE 10: & Mgay se 8 Ret Agenda Item No. 10: Application received from M/s. ho tet A ukada fae aed venice ner a j Elegant Collection for Change in Partner and We 3mateat | , Shareholding Pattern of the Company. | | | | Aaa Uewle werd a hod & aAsar six M/s. Elegant Collection had submitted the application aT tet 3 uRad ; for Change in Partner and Shareholding Pattern of the a & for ate Company of the Company and the details are as under

. |

| |

The details List of the Partners & Shareholding Pattern Pre & Post are as under:

| — ;

PRE AND POST LIST OF PARTNERS

||PRE AND POST LIST OF PARTNERSAND POST LIST OF PARTNERSPOST LIST OF PARTNERSLIST OF PARTNERSOF PARTNERSPARTNERS||||
|---|---|---|---|---|
||Sr.No<br>|Name ofthe Partners<br>Name ofthe Partners||||
||(Pre)<br>(Post)<br>1<br>[Mr.AbhayRatilalJasani<br>Mr.AbhayRatilalJasani<br>2<br>[Mr.MridulaAbhayJasani<br>Mr.MridulaAbhayJasani<br>3<br>[Mr. SatishS.Joshi<br>Mr.MadhavAbhayJasani<br>4<br>Mr.MadhavAbhayJasani<br>Mrs. PraachiMadhavJasani||||
||**Tt is seenfromtheabovethatthere ischange inthe listofpartners.||||
||PREAND POSTLIST OFSHAREHOLDINGPATTERN||||
||(Sr. No |Name of the Partner(Pre)<br>|Profit<br>SharingIName of the Partner|Profit|||Sharing|||
||Ration(Pre)<br>(Post)<br>Ration(Post)<br>1<br>Mr.AbhayRatilalJasani<br>61%<br>MrAbhayRatilalJasani<br>2<br>[Mr.MridulaAbhayJasani<br>9%<br>srr**.**MridulaAbhayJasani<br>3<br>[Mr. Satish S.Joshi<br>15%<br>Mr<br>MadhavAbhayJasani||(Post)||
||4<br>Mr. MadhavAbhayJasani<br>15%<br>Mrs.<br>Praachi<br>Madhavj35%||||
||Jasani||.||
||**Tt is seenfromtheabove that there is change inthe shareholdingpattern.||||
||<br>||The unit hasstatedthat thesurplus/deficit<br>on the saleofimmovableproperty belongs to Partner <br> only, andtax liability arising to thefirm on this accountshallalso bebornebythem equally.||1and Partner2)||
||facta:<br>frac-fary a<br>oa,<br>fafa a aot &||||
|||||||
|jagiant # uRadea sik gearatar ted A uada||||||
||& fee sag & Ueaa ar vas wd ang fader<br>Decision:<br>After<br>deliberation,||the|Committee|

|facta:<br>frac-fary a<br>oa,<br>fafa a aot &||||
|||||||
|jagiant # uRadea sik gearatar ted A uada||||||
||& fee sag & Ueaa ar vas wd ang fader<br>Decision:<br>After<br>deliberation,||the|Committee|
||ae 109<br>[ 18.10.2021 2 3eTENT seated<br>approved the proposal of the unit for Change in<br>teem<br>.<br>Partners & Change in Shareholding Patterns ofthe<br>fran] SA Hora, Bait aA sears wm fsa tea<br>Company in terms of MOC&I Instruction no. 109||||
||109 feat 18.10.2021 Fr wef ar que GRA aT<br>dated 18.10.2021.||||
||af feet feat<br>The Committee<br>directed the<br>unit<br>e<br>Committee<br>directed<br>theunit :-<br>aafa<br>aA<br>sms<br>50,000 wat a<br>aicake|||||
||EMS aLoT Yow Zey ata ar fader fear)<br>1.Topayaformal transfercharges|ofRs. 50,000/-.|||
||Agenda Item No. 11: Monitoring performance<br>orga<br>Fe<br>G14:<br>dom wayEee [20 Hea] & aga<br>,<br>:<br>of<br>the<br>Units<br>as<br>per<br>the<br>FSRs<br>[2 Ono.s]<br>Saga&FeatshtPareeT<br>P||||
||attached.||||

| | | |

| | | | | | |

br>Fe G14: dom wayEee [20 Hea] & aga , : of the Units as per the FSRs [2 Ono.s] Saga&FeatshtPareeT P|||| ||attached.||||




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| | | | | | | 

```text
||i|SERRESTR 295, “Nee Sherel oeer cere Ge .<br>2021-22, 2022-23, 2023-24 3ilk 2024-25 an||DNJCreationLLP(Unit-II) for the period of<br>5<br>years<br>i.e. 2020-21,<br>2021-22,<br>2022-23,<br>| 2023-24 and 2024-25|
|---|---|---|---|---|
|||||||
|||||The unit has submitted the APR for the period|
|||garg<br>42020-21,<br>2021-22, 2022-23, 2023-24 ai||2020-21,<br>2021-22,<br>2022-23, 2023-24 and|
|||2024-25 & aft & faeaie wale Roe vega#2 , PA||2024-25 duly<br>certified<br>© by<br>Chartered|
|||aes wonde ant faftad oaiftta fear vat 81 2020-21,||Accountant.<br>The<br>export<br>and<br>import<br>data<br>for|
|||2021-22, 2022-23, 2023-24 sik<br>2024-25ci aaftl &||the<br>period 2020-21,2021-22,<br>2022-23,|
|||fax Rafa sik arama B dafOa ies Taeadiva S wa aR,||2023-24 and<br>2024-25 were<br>retrieved from||
||||SAD<br>aI Wiare F pega aeret & wer wie After Pe<br> var athe ae eetesrtas ora<br>ETI|||NSDL for cross verification with.

fOa ies Taeadiva S wa aR,||2023-24 and<br>2024-25 were<br>retrieved from||
||||SAD<br>aI Wiare F pega aeret & wer wie After Pe<br> var athe ae eetesrtas ora<br>ETI|||NSDL for cross verification with. data submitted<br>|by them<br>in the APR and same was found||
|||||satisfactory.|
|||oo|||Decision:<br>After<br>deliberation,<br>the<br>Committee ||
|||Fula: frar-feast@ are, afifa 42020-21,<br>2021-22,||noted the performance<br>of the<br>unit for the|
|||2022-23, 2023-243k 2024-25 am ai staid & few sag||period 2020-21, 2021-22, 2022-23, 2023-24|
|||& veeoy ears ar gait garg<br>waders a72006%!<br>Rar54SEDEReHATERITTATUGETA||[and<br>2024-25 as<br>the<br>unit<br>had<br>achieved<br>j<br>positive NFE on cumulative basis in terms of ||
|||||| Rule 54 of SEZ Rules 2006.|
||||WREST206. at €cehia farcra uisde faftes|<br>& 1 a¥ sieht2024-25<br>cit stale & fewariesst<br>Pert<br>|<br>-||| FSR 206. Monitoring<br>Performance<br>of M/s. e-|<br>| Emphasys SystemsPvt.Ltd. for the period of<br>1<br>year i.e. 2024-25.|
|||||The unit has submitted the APR for the period ||
|||.||}2024-25 duly<br>certified<br>by<br>Chartered|
||||HIE FCS Worse an fafa Hane 2024-25 st safer<br>& feryari Rate (wlan) vega Ht $12024-25<br>At st**a**le&<br>fey Pata sie sara & sis Treaster 8 Gre are<br>fer<br> RAMs (aTSTR) 3 Seg Ale & Telsoe-eaTaT Bg Te Fy||Accountant. The export and<br>import data for|<br>the period 2024-25 was retrieved from NSDL<br>for cross verification with data submitted by|
|||_||them<br>in the APR and same.

elsoe-eaTaT Bg Te Fy||Accountant. The export and<br>import data for|<br>the period 2024-25 was retrieved from NSDL<br>for cross verification with data submitted by|
|||_||them<br>in the APR and same. was found!<br>satisfactory.|
|||,|||
|||||Decision:<br>After<br>deliberation,<br>the<br>Committee|
||fufa: frar-fast & ara, Pe a 2024-25 cit safe & fay<br>Se a<br>Roe a ae SPS ReSP<br>2006<br>fever err||||noted the performance of the unit for the}<br>| period 2024-25 as the unit had achieved |<br>positive NFE on cumulative basis in terms of|
||||||<br>Rule 54<br>of SEZ Rules 2006.|

WHS 207. RM ¢-webta eens wigde fafies FSR 207. Monitoring Performance of M/s. e- OPicll & 2 ast Hr srafe ster 2023-24 site 2024Emphasys Systems Private Limited Unit-Il for 25% ferg cot Perera the period of 2 years i.e. 2023-24 and 2024-25. The unit has submitted the APR for the period gos } aeé wade arr Aaa waite 2023-24 afk 2023-24 and 2024-25 duly certified by 2024-25 ch salt & fey anffaes Rake (diane) wea He ct aI Chartered Accountant. The export and import oneaiestaoe ane Re,Lande data for the period 2023-24 and 2024-25 | an & Mer SAI Sy He fear qa sik J tase | ~=—s| was retrieved from NSDL for cross verification| with data submitted by them in the APR and Proia: ferar-feset a ae, afifa + 2023-24 sil Decision: After deliberation, the Committee eal SP Fe Roe Se ea AR ar RT noted the performance of the unit for the | SR Geel SIR we Gece wrung afer fear period 2023-24 and 2024-25 as the unit] ; all had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006.

erformance of the unit for the | SR Geel SIR we Gece wrung afer fear period 2023-24 and 2024-25 as the unit] ; all had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. | BeiCHRIS2024-25208. &Faferysexfictretrosaeaot Perra1 at Hr srafe| FSREternity208. JewelsMonitoringfor the Perfperi o rmanced of 1 yearof M/s.i.e. | | 2024-25. fn The unit has submitted[the][APR][for] theperiod)= FURS 2024-25 duly certified by Chartered ar rae ate anaraRie aSy sitetein a qreereieer2024-258 ort areaaarti Accountant.the period 2024-25The exportwasandretrievedimportfromdataNSDLfor | rerRateGAS(whan) ee4 mega stat o rer HRA-aeaU Ve Te fear for cross verificationPe with data submitted; by them in the APR and same was found | satisfactory. Decision: After deliberation, the Committee oe noted the performance of the unit for the &frofa:fey feare-faaetgarg & veer& are,oe uaeamAfar2024-25erertfes Argarg arafer4 p ositiveeriod 2024-25NFE on cumulativeas the unitbasishadin termsachievedof RCTS FETT 2006 o> Fear 54 orga eee ore Rule 54 of SEZ Rules 2006. : arta 4 fide fear fer: The Committee directed to : | 7 AT ors & adhere & aaa VOPR Bor F gfe St aT | i. Increase employment generation at the| time of renewal of LOA.

ore Rule 54 of SEZ Rules 2006. : arta 4 fide fear fer: The Committee directed to : | 7 AT ors & adhere & aaa VOPR Bor F gfe St aT | i. Increase employment generation at the| time of renewal of LOA.

||||ast steifct2023-24 sik 2024-25 at arafet & feiy<br>ore TOATERT cotFETT||Gesswein Trading Pvt. Ltd.<br>for the period of |<br>2 years i.e. 2023-24 and 2024-25.|
|---|---|---|---|---|---|
||||||The unit has submitted the APR for the period||
|||| <br>| <br>| <br>||gong 3 aes were are ffBar weiter 2023-24 site<br> 2024-25 dit salt & fay afte fate cates) vega at #1<br> 2023-24ok2024-253 aflAS<br>folkeld<br> seeet selste ET<br>ore fagaysik ¢dalrore<br>TTY<br> TOR Te re a A we<br>zane||2023-24<br>and<br>2024-25 duly<br>certified<br>by<br>Chartered Accountant. The export and import<br>data for the period 2023-24 and 2024-25<br>was retrieved from NSDL for cross verification|<br>with data submitted by them in the APR and|
||||:|||
||||||same was found satisfactory.|
||<br>|<br>|<br>|<br>|<br>|||||<br>i|oe<br>_<br>rola:foere-Bret 3 are,wa 4 2023-24aie2024-<br>25 chtsafer& feu sang &<br>vesiauecarafeargalfes|<br>SETS SRT FETT 2006 FryBd & SIGRINHe<br>SP<br>eater a a 8Pe||Decision:<br>After<br>deliberation,<br>the Committee<br>|<br>|noted the performance of the unit for the]<br>period 2023-24 and 2024-25 as the unit |<br>= |had achieved positive NFE on cumulative basis<br>interms ofRule 54 ofSEZ Rules 2006.<br>The Committee directed the Specified Officer<br>to<br>visit<br>the<br>area<br>allotted<br>to<br>the<br>unit<br>and|
|||||.||submit the report.|

ulative basis<br>interms ofRule 54 ofSEZ Rules 2006.<br>The Committee directed the Specified Officer<br>to<br>visit<br>the<br>area<br>allotted<br>to<br>the<br>unit<br>and|
|||||.||submit the report.|
||||.<br>SPETSIN 210.<br>Me feng Slear weet<br>4||FSR210. Monitoring Performance of M/s. H K<br>Designs India LLP.<br>for the period of 1 year||
|||||||i.e. 2024-25.<br>||
||||||||
|||||||||The unit has submitted the APR for the period||
||||'||2024-25 duly<br>certified<br>by<br>Chartered|
||<br>|||| <br>||gong + aes Vordde ani faftiad waft 2024-25<br>ct stale<br> 2 feranfeat{efi seat#1€) 2024-253H ae<br>PRE(ORSIN) 8HG rT er TRICITYBHT PT<br>,|||Accountant. The export and<br>import data<br>for<br>the period 2024-25 was retrieved from NSDL<br>|for cross verification with data submitted by |<br>them<br>in<br>the<br>APR<br>and<br>same<br>was<br>found<br>|satisfactory.<br>||
||<br>|||BERGE<br>wagesPrat20064REA54 orgaGaelarene<br>|creSaprereresCeendereterfearerr!||||SEGaE<br>as the unit had achieved positive NFE on|<br>cumulativebasisintermsofRule 54ofSEZRules<br>|<br>2006.|
||||||||
||||||||
||||||||

found} =| ) |

r>|creSaprereresCeendereterfearerr!||||SEGaE as the unit had achieved positive NFE on| cumulativebasisintermsofRule 54ofSEZRules | 2006.| |||||||| |||||||| ||||||||




found} =| ) | 

```text
|WHUSI 211.nn sara uke wisde fates<br>pas or atesere2024-25 & feryPRPASTEAT cht<br>|||FSR 211.<br>Monitoring<br>Performance<br>of M/s.<br>Infinx Services Pvt. Ltd. for the period of 1<br>year<br>i.e. 2024-25.||
|---|---|---|---|
|||The unit has submitted the APR for the period||
|es.<br>T**o**Ane om)neoonai<br>Rasaik res&aintol eretelietOGSipar aie<br>ak<br>Wedd seast<br>TAA<br>baie a<br>aan<br>He Se<br>TIT<br>BTFP||2024-25 duly<br>certified<br>by<br>Chartered<br>Accountant. The export and import data for<br>the period 2024-25 was retrieved from NSDL<br>for cross verification with data submitted by||
|,||||
|||them<br>in<br>the<br>APR<br>and<br>same<br>was<br>found} =|=||found} =|=||
|||satisfactory.||
|||Decision: After deliberation, the Committee noted||
|Pofg: frar-Anstsae,BAe 2024-25Aara & fay<br>SoS & Veale ueea fear eal garg 4 Wades Fray 2006<br>&Fe54hGat4GaelsreeWeWorseWaneaifaet<br>ball||theperformanceoftheunit fortheperiod2024-25<br>as<br>the<br>unit had<br>achieved<br>positive NFE on<br>cumulativebasis intermsofRule54ofSEZRules<br>2006.<br>;||
|.<br>.<br>a4<br>at<br>ara<br>LPR 212. RE siRac weet<br>m1<br>3024-25 A sae osfearies ee||FSR_ 212. Monitoring<br>Performance<br>of M/s.<br>|<br>.<br>,<br>|<br>Imperial Jewels for the period of 1 year Le.

>.<br>a4<br>at<br>ara<br>LPR 212. RE siRac weet<br>m1<br>3024-25 A sae osfearies ee||FSR_ 212. Monitoring<br>Performance<br>of M/s.<br>|<br>.<br>,<br>|<br>Imperial Jewels for the period of 1 year Le. |||
|||2024-25.||
||||||
|||The unit has submitted the APR for the period||
|garg 4 ares vernsde err Pfaaa pate 2024-25<br>wate o feryafterRae(CoS) FRIet812024-<br>25 on aie *er a ParsaNares<br>arenst ® Uewees ag me feu am ak a<br>PATH<br>TT TTI||2024-25 duly — certified<br>by<br>Chartered<br>Accountant. The export and import data for<br>the period 2024-25 was retrieved from NSDL<br>for cross verification with data submitted by<br>them<br>in<br>the<br>APR<br>and<br>same _ was_<br>found||
|||satisfactory.||
|||Decision:<br>After<br>deliberation,<br>the<br>Committee||
|||noted<br>the<br>performance<br>of<br>the<br>unit<br>for<br>the||
|Pofa: frar-Past&ae,aaa 7 2024-25 Htsae<br>& feusas aoea rytar fear walfes**a**g 4<br>Wagers<br>Fay 2006 & Par 54 &ap<br>deel arene<br>WR WRT was after fea eri<br>as ae fact as 2024-25& fayCA-srritta<br>Fea<br>Wat<br>Wedd<br>amrPerFee||period 2024-25 as the<br>unit had achieved<br>positive NFE on cumulative basis in terms of<br>Rule 54 of SEZ Rules 2006.<br>The Committee directed to unit to submit the|||
|||CA Certified value addition for the<br>F.Y. 2024-|||
|||25.||

: | |

| | |

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he F.Y. 2024-||| |||25.||




| 

: | | 

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, 

WABI 213, Fe sR weer afc il +1 a FSR 213. Monitoring Performance of M/s. | | al ie. 2024-25. | sft 2024-25 ft safl & fey erie| at Imperial Jewels unit Il for the period of 1 year | | . 7 The unit has submitted the APR for the period | : rl am 013, Serf eitea — fell 4 af 2024-25 duly certified oy Chartered gefa 2024-25 dt sat & fav arisen A Accountant. The export and import data for | Fert - oo the period 2024-25 was retrieved from NSDL ' | 2024-25Soe 7 2024-25at safe 3 & sahfery Fafa& homsie stentee& aesis | forthemcrossin verificationthe APR withand datasame submittedwas foundby SEPayorUe TI ee eth 2S RR GAs ara The Committee directed to unit to submit the[|] CA Certified value addition for the F.Y. 2024| | - Decision: After deliberation, the Committee | | ofa: fae ferret & are, WPA 9 2024-25 a ara & fay noted the performance of the unit for the | Se ay Ree ed mae aed 9 wees Fhe 2006 period 2024-25 as the unit had achieved | fever em positive NFE on cumulative basis in terms of | Rule 54 of SEZ Rules 2006. . | CHRIS 214, Feel aera Stent ogte fads acl FSR 214. Monitoring Performance of M/s. | | & 1 af sere 2024-25 ht safe & fare wrelfasaies st | Kama Jewellery Pvt. Ltd. Unit I for the period PeRrtt| of1 year i.e. 2024-25.

## | | 

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```text
||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|The|unit|has|submitted|the|APR|for|the|period|
|2024-25|duly|certified|by|Chartered|
|sols|F|2024-25|aH|safe|fay|aes|varsde|are falta|Accountant.|The|export|and|import|data|for|
|SRR|aR|eR) Set|$1 2024-25 3|sa|the|period|2024-25was|retrieved|from|NSDL|
|Pa|(Stain)|3|earSiensT|ATM|IT|RTCATT|BG|HT|Fog|for|cross|verification|with|data|submitted|by|
|them|in|the|APR|and|same|was|found].|
|.|satisfactory.|.|
|Decision:|After|deliberation,|the|Committee|
|Pola:|rarer|&|ac,|afc|¥|2024-25|ft|sale|&|fer|noted|the|performance|of|the|unit|for|the|
|Fafear emRaia|entedSH|ane|Sas1g 39|WereRensis rs|FieryFe|2006|perpos|i|tiveod|2024-25_as—the—unit—had—achieved-|————NFE|on|cumulative|basis|in|terms|of|
|Rule|54|of|SEZ|Rules|2006.|
|SIR|[215.]|ent|ferent|veel|wigdc|fees5]|—|| xiaraESR|215.JewelleryMonitoringPvt.|Ltd.|Performancefor|the|peri|of|M/s.||:|
|Siasi|2024-25ateifer 2020-21,ct|safe|2021-22,&|fay|orifscesd2022-23,ht Pah2023-24|yearsaye|i.e.WOOTEN2020-21,|.|2021-22,.|2022-23,pee|od2023-24e|of|5|
|||and|2024-25.|_|||
|The|unit|has|submitted|the|APR|for|the|period|;|
|gargBOTS.

afe|2021-22,&|fay|orifscesd2022-23,ht Pah2023-24|yearsaye|i.e.WOOTEN2020-21,|.|2021-22,.|2022-23,pee|od2023-24e|of|5|
|||and|2024-25.|_|||
|The|unit|has|submitted|the|APR|for|the|period|;|
|gargBOTS. A2020-21,.9.2020-21,|2021-22,2021-22,2022-23,2022-23,202023-24aieaf|er2020-21,|2021-22, 2022-23,|2023-24|and 2024-25|
|2024-25 &|safe|os|fae as|Se|err AR|far|||||duly|certified|by|Chartered|Accountant.|The|
|aie|Raré|ces)|vega|&|812020-21,|2021-22,|||export|and|import|data|for|the|period|2020-|
|2022-23,|2023-24|sik|2024-25 ht|swale|&|fer|Fafa|
|aikx|.|.|-|-|
|amare|35|ites|Teed|a|gate|grr|aria|Rod|21,|2021-22,|2022-23,|2023-24|and|2024-25 was|
|SR(GOSH)F|MalesAF|WRGeTTTses7g]|o|eer|R-IISg|wre|fay ay|retrieved|from|NSDL|for|cross;|verification|with|
|data|submitted|by|them|in|the|APR|and|same|
|j|was|found|satisfactory.|
|Decision:|After|deliberation,|the|Committee|
|2022.23|erst|5|noted|the|performance|of|the|unit|for|the|
|garg|7023-5ant 202425|Gt|anit|oe|ox|period|2020-21, 2021-22,|2022-23,|2023-24 and|
|ery20o&2|0|vestt¢8|=|ox tamns 54 fear waiteoa SHIree} TSTIR WyssOR|2024-25on|cumulative as|the|unitbasis|hadin|termsachievedof|positiveRule|54NFEof|
|SEZ|Rules|2006.|||
|WMA|A|2021-22,|2022-23,|2023-24|aie|2024-25|The|Committee|also|directed|to|initiate|action|
|At|waht|a|Bre|APR|wan ad|af|a0 h|dau|4,|for|issuance|of|Show|Cause|notice|to|the|unit|
|a|Ae|a|aw|swaat|ae|at|ea|A|for|delay|in|submission|of|APR|for|the|period|
|arta|ye|aed|ar|at ee|earl|2021-22,|2022-23,2023-24|and|2024-25.|

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o|the|unit| |a|Ae|a|aw|swaat|ae|at|ea|A|for|delay|in|submission|of|APR|for|the|period| |arta|ye|aed|ar|at ee|earl|2021-22,|2022-23,2023-24|and|2024-25.|


**----- End of picture text -----**<br>


```text
||<br>||||216. aR<br>a<br>» file<br>so fits<br>chet gRe & 5 asf sefa2020-21, 2021-22, 2022-<br>23,<br>2023-243ik 2024-25 al safe o fetg<br>mreiasaret AtFart<br>.|216. aR<br>a<br>» file<br>so fits<br>chet gRe & 5 asf sefa2020-21, 2021-22, 2022-<br>23,<br>2023-243ik 2024-25 al safe o fetg<br>mreiasaret AtFart<br>.||FSR 216.<br>Monitoring<br>Performance<br>of M/s.|<br>Lotus Ornaments Pvt. Ltd. Trading Unit<br>for}<br>the<br>period of 5<br>years<br>i.e. 2020-21, 2021-22<br>P<br>¥<br>-_<br>‘<br>|<br>j 2022-23, 2023-24 and 2024-25.|
|---|---|---|---|---|---|---|
||||.||||
|||||||The unit has submitted the APR for the period|
||||ene 3<br>ak<br>2020-21, 2021-22, 2022-23, 2023-24<br>2024-25&<br>auf & fae ars<br>Se er AR<br>ea|||2020-21,2021-22, 2022-23, 2023-24 and2024-25<br>i<br>duly<br>certified<br>by Chartered<br>Accountant.<br>The|
|||laie Rae cede) wega &t 212020-21, 2021-22,||||jexport and import data<br>for the<br>period 2020-|
||||| <br>||2022-23, 2023-24 sik 2024-25At safe& fay fafa<br>ain<br>5%<br>sid ced<br>& we ae<br>afin<br>Ror<br> (asi) A megastengt<br>a Merwa<br>fg yefu aT<br> sidAaygorta<br>Oy TTI|||.<br>.<br>.<br>.<br>21, 2021-22, 2022-23, 2023-24 and 2024-25was<br>retrieved from NSDL for cross verification with<br>data submitted by them in:the APR and same|
||||||||was found satisfactory.|

I|||.<br>.<br>.<br>.<br>21, 2021-22, 2022-23, 2023-24 and 2024-25was<br>retrieved from NSDL for cross verification with<br>data submitted by them in:the APR and same|
||||||||was found satisfactory.|
||||||ear<br>feria: frare-feset & are,afAfe+2020-21, 2021-22,|~||Decision: After deliberation,<br>the Committee<br>|<br>|noted<br>the<br>performance<br>of<br>the<br>unit for<br>the}|
|||[sore & yea we eam fear walfeRoTg 7Wags<br>[fas 2006 & fas 54 & siger dal ae we||||2024-25 as the unit had achieved positive NFE<br>,<br>—<br>on<br>cumulative<br>basis<br>in<br>terms<br>of<br>Rule<br>54<br>of]|
||||.|||SEZ Rules 2006.|
|||||||||
|||||Hierct at ag st fererer Toa fe||||The Committee also directed:|
||)||||||
||||i.<br>@Y<br>2020-21,<br>2021-22,<br>2022-23 3ix||||
|||||2023-24A Haft & fae APR GAT aa|||i. To<br>initiate action<br>for issuance<br>of Show|
|;<br>|<br>|||||.<br>-<br>a gs a & day. a, aie ata]<br>TAM Aer at aa fr atas ye<br>;||||Cause<br>notice<br>to<br>the<br>unit<br>for<br>delay<br>in<br>'<br>+ APRfor<br>th<br>| 2020-2<br>submission<br>o<br>or the perio<br>-21,<br>|<br>2021-22, 2022-23 and 2023-24.|
|||}|ii.<br>ul TE, 11,57,850.56/-<br>oe st aerar TH<br>ST ATTA Hr|||ii. The unit to clear the outstanding dues of<br>Rs.1157850.56/-.|
||<br>|<br>|||UHI217, ed Heat SEPisE wstefaes 4<br>a sea2024-25 cht safe & fry orifsaet at||||ESR_217. Monitoring<br>Performance<br>of M/s.<br>MohitDiamonds Pvt.Ltd for the period of 1<br>yeari.e.2024-25.|

I | i | |

. .

==> picture [564 x 635] intentionally omitted <==

t at||||ESR_217. Monitoring Performance of M/s. MohitDiamonds Pvt.Ltd for the period of 1 yeari.e.2024-25.|




I | i | | 

. . 

**==> picture [564 x 635] intentionally omitted <==**

**----- Start of picture text -----**<br>
The unit has submitted the APR for the period<br>wine ate hentereae ae 509.om [ me] Accountant.2024-25 dulyThe exportcertifiedand importby Chartereddata for<br>& fey Pata sik stent & ates Tapasivet B Sav ar afi the period 2024-25was retrieved from NSDL<br>Raré (ism) 4 weg sierst o eer wahe-aeaesy Bg wre fay ees , ,<br>ay ate g Salwar Te Te] for cross verification with data submitted by<br>them in the APR and same was found<br>satisfactory.<br>: Decision: After deliberation, the Committee| .<br>Pola: frae-fergl & ae, afd 4 2024-25 at safe & fay noted the performance of the: unit for the<br>FE oy Rar wily ward 9 was ar 2006 period 2024-25 as the unit had achieved<br>fase er positive NFE on cumulative basis in terms of .<br>Rule 54 of SEZ Rules 2006. ~<br>WHS 218. HERS alfa wie vera 4 av FSR 218. Monitoring Performance of M/s.<br>weft 2024-25 ct arate & fa orifice Ft Omnia Jewels LLP for the period of 1 year<br>al<br>i.e.

le 54 of SEZ Rules 2006. ~<br>WHS 218. HERS alfa wie vera 4 av FSR 218. Monitoring Performance of M/s.<br>weft 2024-25 ct arate & fa orifice Ft Omnia Jewels LLP for the period of 1 year<br>al<br>i.e. 2024-25.<br>The unit has submitted the APR for the period<br>Tne aif RA eePa a an J S Accountant.2024-25 dulyThe —exportcertifiedand _import by Chartereddata for<br> op fore Prater sie arraret--SeaS- TIARAS et B-STes-SRT ae -the—period-2024-25was—retrieved’ from’ NSDL|-—---—<br>Rote (when) F vega sienst o arer wraaears Bq re fee ees , ,<br>lay sited Pawo TIT TI for cross verification with data submitted by |<br>them in the APR and same was found|<br>| [satisfactory.]<br>|<br>Decision: After deliberation, the Committee<br>fof: frar-feret & se, afd ¥ 2024-25 Fit sale & fey noted the performance of the unit for the<br>Fe Oe ee iy Ra 3 We Se 2006 period 2024-25 as the unit had achieved<br>Feber err positive NFE on cumulative basis in terms of<br>.<br>Rule 54 of SEZ Rules 2006.<br>—<br>WORSE FSR_219. Monitoring Performance of M/s.|<br>aS} 219. Fee IR Sg Veet Mgt feifFics& 5 Pure Dia Jewel Pvt. Ltd. for the. period of 5|<br>ai 2024-25serfet 2020-21,cht aater2021-22,& fav arifisces2022-23,at 2023-24Peretti yearswe i.e. 2020-21,—_—2021-22, 2022-23,P 2023-24<br>and 2024-25.<br>**----- End of picture text -----**<br>


|

>ai 2024-25serfet 2020-21,cht aater2021-22,& fav arifisces2022-23,at 2023-24Peretti yearswe i.e. 2020-21,—_—2021-22, 2022-23,P 2023-24<br>and 2024-25.<br>**----- End of picture text -----**<br>


| 

' The unit has submitted the APR for the period 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25 . |zag 4 2020-21, 2021-22, 2022-23, 2023-24 3ik duly certified by Chartered Accountant. The antsSO (SUISTR)a RYT ae“faly oWot en“tales | export and import data for the period 2020fon o aes yes & Se aT ae ne retrieved from NSDL for cross verification with sie § Salsa OTT ATI data submitted by them in the APR and same ) . was found satisfactory. Decision: After deliberation, the Committee noted the performance of the unit for the | erst Os 5 period 2020-21, 2021-22, 2022-23, 2023-24 and | | Eil : **a** : (era feral & ATs, Wet *¥ 2020-21, 2021-22, 2024-25 as the unit had achieved positive NFE | 2022-23, 2023-24 six 2024-25 at safe & fey ae | comrercuee| Sr tae| 54% SER ‘aell AUR SEZ Rules 2006. | isons & vega Ww ea fear galls SHI AT VAs on cumulative basis in terms of Rule 54 of wart a ae oft fager fear Pr i The Committee also directed: Qfete 2020-21, 2021-22, 2022-23 HR 2023-24 & | ana & fw whe sa ad aah & Ae gee a |The unit to initiate action for issuance of j anger wars aoa srk | aa a Be antes ow woh Show Cause notice to the unit for delay in| submission of APR for the Period 2020-21,} 2021-22,2022-23 and 2023-24. | waTaaie 220. aarti fiat dees afta i ESR 220.

wars aoa srk | aa a Be antes ow woh Show Cause notice to the unit for delay in| submission of APR for the Period 2020-21,} 2021-22,2022-23 and 2023-24. | waTaaie 220. aarti fiat dees afta i ESR 220. Monitoring Performance of M/s.[|] | feifies m1 af seta 2024-25 Ht safe a fev Quinnox Consultancy Services Ltd for the a a period of 1 year i.e. 2024-25. . The unit has submitted the APR for the period 2024-25 duly _ certified _ Sarg by — Chartered [eis7 202Pet eeeoy are ihnacesnen eeeSOLOSee aT faTee S| | Accountant.the period 2024-25The exportwasandretrievedimportfromdataNSDL|for | [Ra (RR) Soa as FIST P- ag ST Fe | for cross verification with data submitted by! | them in the APR and same was found| | | _ satisfactory. 

| 

```text
||Decision:<br>After<br>deliberation,<br>the<br>Committee|
|---|---|
|frofa: frre-faset a ata, SAA 4 2024-25 at stale & fav<br>Soe ae oeSoe Soy 7 Werests Ft 2006<br>ferar err|noted<br>the<br>performance<br>of the<br>unit<br>for the<br>period 2024-25 as the unit had achieved|<br>positive NFE on cumulative basis in terms of|
||Rule 54 of SEZ Rules 2006.|
||||
|WH 221. VY Bel gerrelsericd vigde<br>fees cfm aPic & 1ay steift2024-25<br>ataratea<br>fetgDTA<br>at FAR if|FSR 221.<br>Monitoring<br>Performance<br>of M/s.<br>Sar**t**o Electro Equipment’s Pvt. Ltd. Trading<br>Uni<br>for the period of 1 year i.e.

Pic & 1ay steift2024-25<br>ataratea<br>fetgDTA<br>at FAR if|FSR 221.<br>Monitoring<br>Performance<br>of M/s.<br>Sar**t**o Electro Equipment’s Pvt. Ltd. Trading<br>Uni<br>for the period of 1 year i.e. 2024-25.|
|pt|-The_unit_has_submitted<br>the APR forthe period}—___|
|bike aeraPaeae<br>SeeartRa<br>& fey Pale sie sara & ais wavasiva S sae arr after<br>Roté (wham) A wegasitet & ser piha-acaat og refew<br>Ty ale a aos Oy TTI|2024-25 duly<br>certified<br>by<br>Chartered<br>Accountant. The export and import data for!<br>the<br>period 2024-25was<br>retrieved from NSDL<br>ae<br>;<br>,<br>for cross verification<br>with data submitted<br>by|
||them<br>in<br>the<br>APR<br>and<br>same _ was_<br>found|
||satisfactory.|
||| Decision:<br>After<br>deliberation,<br>the<br>Committee|
|:|noted<br>the<br>performance<br>of<br>the<br>unit<br>for<br>the|
||period 2024-25 as<br>the<br>unit<br>had<br>achieved|
|Poa: frar-ferst & are, uff 42024-25 ft state<br>ee<br>NEES<br>STSETI<br>EV<br>ESL<br>1SII<br>& fey sag & vest oN cam fa cal<br>sag 4<br>vagusPet2006&Raa54&SERGeetarene<br>TRSORIA Wigs etaer fee a|iti<br>isi<br>_positive<br>NFE oncumulative_basis_in_-terms—of{—__-_<br>Rule 54 of SEZ Rules 2006.|
|afte aAke stent AseRawagheaadead|<br>or cher a sie Rule Wega we|The Committee directed the Specified Officer<br>|,<br>to. visit the<br>area<br>allotted<br>to<br>the<br>unit and|
||submit the report.|
|.<br>WREAK 222.

seRawagheaadead|<br>or cher a sie Rule Wega we|The Committee directed the Specified Officer<br>|,<br>to. visit the<br>area<br>allotted<br>to<br>the<br>unit and|
||submit the report.|
|.<br>WREAK 222. Tet Ga Vaan H 1 at sterfet2024-<br>25 a safe & fay arescres dt Reet|FSR 222.<br>Monitoring<br>Performance<br>of M/s.<br>,<br>Sundaram Jewellery for the period of<br>1 year|
||i.e.2024-25.|

t! The unit has submitted the APR for the period , sang 4 2024-25 ct stale & fay aéé varsee arr fafeact Accountant. The export and import data for | 2024-25 duly certified by Chartered wero aries Rave (when) age Ft 1 2024-25 sh safe the period 2024-25 retrieved from NSDL] 35Ruré faqRafa ole > aia Set & asae arts e p was ieve TY ARF (any)Sara3 weaATG stentTTI & Urer Hra-ACa Bg HTH fay for cross; verification with data submitted by them in the APR and same was found| satisfactory. Decision: After deliberation, the Committee |. fala:eyferare-fastae& ate, afafaie4Sarg2024-2571 ARci Srarafe &2008fag notedperiod the2024-25performanceastheofunitthe hadunit achievedfor the| | ferent em positive NFE on cumulative basis in terms of | |[Rule][54][of][SEZ][Rules][2006.] CHASE 223. teal eer fAfeert wste fads are FSR 223. Monitoring Performance of M/s. 124 as srerfet 2024-25 at arate& fore[arifeaet|.] -| Star Brillian Pvt. Ltd. Unit1 for the period- of| al | - 1 year i.e. 2024-25. | ; The unit has submitted the APR for the period | |2024-25 duly certified by Chartered| (ex 5 oh whan a0see : s ccountant.

r Brillian Pvt. Ltd. Unit1 for the period- of| al | - 1 year i.e. 2024-25. | ; The unit has submitted the APR for the period | |2024-25 duly certified by Chartered| (ex 5 oh whan a0see : s ccountant. The export an impor ata for Rete (Stain)Feats oie Fear ore TIa irs TeraeetehverFPR TCHTET8 Se 8aTSTHaT FG forthe crossperiod verification2024-25 waswith retrieveddata submittedfrom NSDL]by them in the APR and same was _ found | satisfactory. | Decision: After deliberation, the Committee | noted the performance of the unit for the | : ffar-Rast ae, aA + 2024-25 Ft aah period 2024-25 as the unit had achieved jo fet sas & vasa oe cam fear aaife sad 4 positive NFE on cumulative basis in terms of| | Seeuts fat 2006 & Mer 54 % agar dae STE] TR MORIAH VACHS efter fear em | eule 54 of SEZ Rules 2006. aria 3 Phe arfteoret a Peter Rem fer 8 afte ay aria aa | [The Committee directed the Specified Officer | OT SIT ae oile Rate see I to visit the area allotted to the unit and | | - submit the report. : | WHER 224. det ffoa seris vient (gan FSR_ 224. Monitoring Performance of M/s. | msde fatesa & 1 af sterftI 2024-25 At safer & fac | theTwinkleperiod Dimondof1 year Jewelli. e .ry2024-25.(India) Pvt. Ltd for |

: : ;

is vient (gan FSR_ 224. Monitoring Performance of M/s. | msde fatesa & 1 af sterftI 2024-25 At safer & fac | theTwinkleperiod Dimondof1 year Jewelli. e .ry2024-25.(India) Pvt. Ltd for |

: : ;

The unit has submitted the APR for the period SHIg ao 2024-25 duly _ certified by Chartered & fra F afar2024-25Ronect(efter) stale & fay aes#31 2024-25verse err&faferaces | Accountantant. The export rt and and imp ort dataata ffor fery Pate sik sre & ats TIES lyel 8 SAH are ariien the period 2024-25 was retrieved from NSDL] Roté (wisi) F we_a steel & rer BATA Ug ora fae ves , , | me aie Marge UIE TI for cross verification with data submitted by them in the APR and same. was found satisfactory. Decision: After deliberation, the Committee| Fol: ferare-feret o ste, aia 1 2024-25 st sale & fare noted the performance of the unit for the Sar oy ea eat Tay ee 9 es rr owe period 2024-25 as the unit. had achieved | fear emi re positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. | We don Heya Hl Uae wea & UT Ta Esl This meeting 9 concluded with a vote of thanks to the chair.

Shri. Dnyaneshwar B Patil : . Development Commissioner SEEPZ-SEZ . | Digitally signed yaneshwar Patil Date: 2026.05.26 (70:25:31 IST

Shri. Dnyaneshwar B Patil Development Commissioner SEEPZ- SEZ

Action Taken for Approval Committee held on 28-04-2026

==> picture [596 x 753] intentionally omitted <==

.26 (70:25:31 IST

Shri. Dnyaneshwar B Patil Development Commissioner SEEPZ- SEZ

Action Taken for Approval Committee held on 28-04-2026

==> picture [596 x 753] intentionally omitted <==

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||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|lagenda|Item No.|[sane—|tt|,|
|||
||Confirmation|of the|Minutes|of the|4th|
|AgendaItem No. 01|| Mfeeting held on 24-03-2026|
|||Application for setting up of a new unit(Sarin||
|[Agents em No. OF|__[Pechnologies|India Private Limited)|[OR|Semen’|
|||Application for Relocation|of|Unit,|Addition|
||A|genda Item No.|03|iof Area,|and Deletion of|Area(QG|\Letter issued to|the unit on 27.05.2026|
|Application|for|Addition|of Location(Infinx|;|,|
|||Agenda {tem|No.|04|[Technology Solutions|Pvt.|Ltd.)|Letter issued to the unit on 26.09.2026|||
|||| Application for Addition of|||}|.|||
||Agenda Item No.|05|[boca|ion(lewelex|[India]|Pvt-|Ltd:Unite)|Letter issued to the unit on 21.09.2026|—|
||.|Application for Addition of|:|;|||
|PER|REARS|[Location(Patdiam lewellery Ltd)|eee|
|||
|otter|issued|to|the|unit|on|29.05.2026|
||Agenda Item No.07||ia for merger of|LOAs(Imperial||r|
|||Agenda Item No. 08|application for merger of|LOAs(e-Emphasys | Letter issued to the unit on 26.05.2026|||||
|||__|{Systems|Pvt.|Ltd.)|.|
|change|of name|of the|Company &|Change|in|
||,|Shareholding|Pattern|of the|,|;|
|jAgenda Item No.

erger of|LOAs(e-Emphasys | Letter issued to the unit on 26.05.2026|||||
|||__|{Systems|Pvt.|Ltd.)|.|
|change|of name|of the|Company &|Change|in|
||,|Shareholding|Pattern|of the|,|;|
|jAgenda Item No. 09|Company(International|Gemological|Institute! Letter issued to the unit on 27.05.2026|
|||
|.|\Application|for change|in|list|of directors/|
|____{Agenda Item|No.|10|_|[partners|& changein|share|holding|(Letter issued|to|the unit on 26.05.2026|*|||
|in|da|Item|No.|11|Application for Monitoring of|Monitoring performance was noted and|
|gen|a|item|NO.|Performance(DNJ|Creation LLP|(Unit ID)|letter issued to the unit on 03.06.2026|:|
|||~|Application|for Monitoring of|[Monitoring performance was noted and|||
|[Agenda Item No,|12|Performance(e-Emphasys|Systems Pvt.|Ltd.)||letter issued tothe unit on 29.05.2026|__|
|Application|for|Monitoring|of|
|{Agendao|Item No.|13|Performance(e-Emphasys|Systems|Private.|Monitoring.|performance.|was noted and|
|a|.|jletter|issued|to|the|unit|on|03.06.2026|
|||Limited Unit-Il)|[|Ennenaeees|
|||Application for Monitoring of||Monitoring performance was noted and|||
|jAgenda Item No.|14|| Performance(Eternity Jewels)|-|letter issued to the unit on 29.05.2026|+|||
||||Application|for Monitoring of||Monitoring|performance was noted|and|
|| Agenda Item No.|15||Performance(Gesswein|Trading|Pvt.|Ltd.|letter issued to|the unit on 29.05.2026|
|Z|(India))|—|Z|;|Letter issued to|the SO 0n 01.06.2026|||
|i|Application|for Monitoring|of|os|
|ir|:|.|..||Monitoring performance was noted and|

ng|Pvt.|Ltd.|letter issued to|the unit on 29.05.2026|
|Z|(India))|—|Z|;|Letter issued to|the SO 0n 01.06.2026|||
|i|Application|for Monitoring|of|os|
|ir|:|.|..||Monitoring performance was noted and|
||Agenda Item No.|16|> K Designs India LLP (Unit|letter issued to the unit on 03.06.2026|
|t- -$$ —_|Applica=——————|——|st —|
|,|\Monitoring performance was|noted and|
|||Agenda Item No.|17|Performance(Infinx|Technology|Solutions|letter issued to the unit on 29.05.2026|
|||Pvt|Ltd.)|.|||[|nee|
|| Agenda|Item|No.|18|Application|for Monitoring of|Monitoring performance was noted and.|||||
|||genes|mem|NS.|Performance(Imperial Jewels)|letter issued to the unit on 03.06.2026|“J|
|$$|-—|rem|——|cor————-altoring wcrfomnancewasnoledand|||
||Agenda Item No.|19||Performance(Imperial Jewels Unit 1)|letter issued to the unit on 03.06.2026|

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| | | |

||||||
|---|---|---|---|
||<br>rs|||AgendaItemNo.<br>Subject<br>a<br>cn|ApplicationforMonitoring of<br>|AgendaItemNo.20<br>|Performance(Kama SchachterJewelryPvt.<br>:<br>Ltd.(Unit-I))|_[RemarMS<br>|oe<br>oe<br>|Monitoring performancewasnotedand<br>letter issued to the uniton29.05.2026|
||||oe<br>||
|||.<br>i.<br>iAgendaItemNo.21<br>Application tor Monitoringof<br>Performance(Kiara JewelleryPvt.

oe<br>oe<br>|Monitoring performancewasnotedand<br>letter issued to the uniton29.05.2026|
||||oe<br>||
|||.<br>i.<br>iAgendaItemNo.21<br>Application tor Monitoringof<br>Performance(Kiara JewelleryPvt. Ltd)<br>LW.<br>ee<br>et<br>.<br>jApplication<br>forMonitoringof<br>|AgendaItemNo.22<br>Performance(LOTUS ORNAMENTSPVT.|Monitoring performancewasnotedand<br>**_**<br>letterissuedtotheuniton03.06.2026<br>;<br>[ShowCause isputforapproval.<br>—<br>{Monitoringperformancewasnotedand}<br>[letterissuedtotheuniton29.05.2026SCN,|
||<br>|<br>|||ApplicationforMonitoring of<br>{Monitoringperformancewasnotedand<br>|/gendaitemNo.23<br>Performance(Mohit DiamondsPvt.Ltd)<br>letterissuedtothe uniton03.06.2026<br>;<br>Application forMonitoringof<br>|Monitoring performancewasnotedand<br>jAgenda<br>ItemNo. 24<br>|Performance(OmniaJewelsLLP)<br>|letterissuedtotheuniton02.06.2026<br>|<br>|Monitoringperformancewasnotedand<br>|<br>|ApplicationforMonitoringof<br>jletterissuedtotheuniton29.05.2026<br>AgendaItemNo.25<br>Performance(PureDia-JewelPvt.Ltd)<br>|ShowCause isputforapproval.||
||<br>lA enda ItemNo. 26<br>Perfonmance(Quinnar Coe tang Services<br>|Monitoring performancewasnotedand<br>|<br>6<br>re<br>rtd)<br>y<br>jletterissuedtotheunit on29.05.2026<br>_<br>ApplicationforMonitoringof<br>[Monitoringperformancewasnotedand<br>|<br>|AgendaItemNo.

r>|Monitoring performancewasnotedand<br>|<br>6<br>re<br>rtd)<br>y<br>jletterissuedtotheunit on29.05.2026<br>_<br>ApplicationforMonitoringof<br>[Monitoringperformancewasnotedand<br>|<br>|AgendaItemNo. 27<br>Performance(Sarto ElectroEquipments Pvt.<br>letterissuedtotheuniton03.06.2026<br>.<br>__{Ltd)<br>| LetterissuedtotheSOon03.06.2026<br>|<br>|Application forMonitoringof<br>Monitoring performancewasnotedand<br>(ERIENCES _[Pesformance(SundaramJewelry) __leterinsutheuniton29.05.2026|<br>:<br>ae<br>er<br>Monitoring performancewasnotedand<br>_<br>Agenda<br>ItemNo. 29<br>Peroni<br>itoring ofLtd. Unit-I)<br>letterissuedtotheuniton03.06.2026<br>|<br>:<br>—<br>|Letterissued to theSOon03.06.2026 |<br>|||||
|||Application forMonitoring of<br>|AgendaItemNo. 30<br>|Performance(TwinkleDiamond J.ewellery<br>.<br>-<br>-<br>;<br>|(india)Pvt.Ltd)||<br>Lo<br>|Monitoringperformancewasnotedand<br>,<br>fletterissued to the unit on 03.06.2026|

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----- Start of picture text ----- ; ----- End of picture text -----

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, _ SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal :

The proposal of M/s. Sequel Logistics Private Limited for setting up of a Warehousing unit in SEEPZ-SEZ. -

b. Specific Issue on which decision of AC is required: -

Application for setting up of Warehousing Unit in SEEPZ-SEZ. , Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/’ = |.

Notification :-

==> picture [7 x 16] intentionally omitted <==

----- Start of picture text ----- = ----- End of picture text -----

SEZ Rule 17 & 18.

d. Other Information: -

||Statusofthecompany|HobP/Preprietership/PartnershipndividuelCompany|HobP/Preprietership/PartnershipndividuelCompany|HobP/Preprietership/PartnershipndividuelCompany|HobP/Preprietership/PartnershipndividuelCompany|||
|---|---|---|---|---|---|---|---|
||i.e. proprietorship/|||||||
||partnership/Individual|||||||
||and statute under which|||||||
|.|{registered with|||||||
||registration no.& year|||||||
||ofregistration|||||||
||Product to be|||||||
|_______|warehoused/serviceto|-—..---__|warehoused/serviceto|-—..---__>|||||||
||berendered||||ITCHSCode|||
|||SILVERGRAINS|||71069110|||
|||SILVERBAR|||71069221|||
|||GOLDBAR|||71081210|||
|||Other Platinum|||7110 19|||
|||Palladium Unwrought<br>or<br>in|powder]||711021|1.00|Kgs|
|||form||||||
|||Other Palladium|||7110 29|||
|||PlatinumUnwrought or inpowderform||form|711011|||
|||Plain SilverJewellery Unstudded|||71131141|||
|||SilverJewellery StuddedWith Pearl|||71131142|||
|||Silver Jewellery Studded With|Natural]||71131143|1.00|Kgs|
|||Diamond||||||
|||Silver<br>Jewellery<br>Studded With||Lab;|71131144|1.00|Kgs|
|||Grown /CvdDiamonds||||||
|||Silver Jewellery Studded With||Other}|71131145|1.00|Kgs|
|||Precious And Semi Precious Stones||||||
|||SilverJewellery Others|||71131149|||
|||Silver Jewellery Parts|||71131190|||
|||GoldJewelleryUnstudded|||71131911|||
|||Gold Jewellery Studded withPearls|||71131912|||
|||Gold Jewellery Studded with Diamonds]|||71131913|1.00|Kgs|
|||ofHeading7102.||||||
|||Gold Jewellery Studded with Diamonds||||71131914|1.00|Kgs|
|||ofHeading 7104||||||

ed withPearls|||71131912|||
|||Gold Jewellery Studded with Diamonds]|||71131913|1.00|Kgs|
|||ofHeading7102.||||||
|||Gold Jewellery Studded with Diamonds||||71131914|1.00|Kgs|
|||ofHeading 7104||||||
|||Gold<br>Jewellery<br>Studded with||Other]|71131915|1.00|Kgs|
|||Precious&Semi-PreciousStones||||||

: .

| |

| | | |

| |

| | |

| i

i | |

|||||GoldJewelleryOthers<br>a||71131919||||
|---|---|---|---|---|---|---|---|---|---|
|fe||||PlatinumJewelleryUnstudded||71131921|1.00|Kgs. ee||
|||||Platinum Jewellery Studdedwith Pearls]||71131922||||
|||||Platinum<br>Jewellery<br>Studded<br>with)||71131923|1,00|Kgs||
|||||Diamonds ofHeading 7102||||||
|||||Platinum<br>Jewellery<br>Studded<br>with}<br>DiamondsofHeading 7104<br>Platinum Jewellery Studded with Other|||71131924<br>71131925|1.00<br>1.00|Kgs<br>Kgs||
||:|||Precious& Semi-Precious Stones||||||
|||||PlatinumJewellery Others||71131929||||
|||||PlatinumJewellery Parts||71131960||||
|||||Wrist-Watches,<br>Pocket-Watches<br>And||9101|1.00|Nos||
|||||Other<br>Watches,<br>Including<br>Stop-||||:||
|||||Watches, With Case OfPrecious Metal||||||
|||||OrOfMetal CladWith Precious Metal||||||
|||||Wrist-Watches,<br>Electrically<br>Operated]||91011100|1.00|Nos||
|||||WhetherOr||||||
||||||||||||
|||||INot<br>Incorporating<br>A<br>Stop-Watch||||||
||||_|Facility<br>: With Mechanical Display<br>{Only||||||
|||:||’|-” [Watches &WatchComponentsOthers||°|91011900|| 1.00.|| Nos|pO|

||
||||||||||||
|||||INot<br>Incorporating<br>A<br>Stop-Watch||||||
||||_|Facility<br>: With Mechanical Display<br>{Only||||||
|||:||’|-” [Watches &WatchComponentsOthers||°|91011900|| 1.00.|| Nos|pO|
|||||Wrist-Watches, Pocket-Watches And<br>Other<br>Watches,<br>Including<br>© Stop<br>(Watches,OtherThanThoseOfHeading|~<br>Wrist-Watches,<br>Electrically Operated,}||9102<br>91021100|1.00<br>1.00|Nos<br>en<br>Nos|ee|
|||||Whether Or Not IncorporatingA Stop-||||||
|||||Watch<br>Facility<br>:<br>With<br>Mechanical||||||
|||||DisplayOnly<br>Watches & Watch Components With}<br>Opto-Electronic DisplayOnly||91021200|1.00|Nos||
|||||Watches & WatchComponentsOther |||91021900||||
|||||Secure<br>storage,<br>Warehousing<br>and||99672|1,00|Kgs||
|||||Logistics solution for precious metals||||||
|||||Gold& Silver. This includes storage of<br>physical<br>bullion<br>including<br>any||||||
|||||embedded<br>tracking<br>mechanism<br>for||||||
|||||physical bullion coming into SEEPZ||||||
|||||SEZfromforeign suppliers.||||||
|||||Act as a Vault Manager & providing||999799|1.00|Nos||
|||||Vaultingservicesforthepreciousmetal<br>Gold &<br>Silver as<br>approved by<br>the<br>IFSCA forInternational& IndiaBullion||||||
|||||Exchange||||||
|ProposedLocationof||||Admeasuring 48 Sq. mtr.|||||||
|applicant in|SEEPZ-|||||||||
|SEZ|||GalaNo.GRA(SDF-VD, Andheri East, Mumbai-400096,|||||||
|Requirement ofLand/||||||||||
|built-up area (Area in||||||||||
||||||Built-upArea||48.00|||||
|||||.||||||

n|SEEPZ-||||||||| |SEZ|||GalaNo.GRA(SDF-VD, Andheri East, Mumbai-400096,||||||| |Requirement ofLand/|||||||||| |built-up area (Area in|||||||||| ||||||Built-upArea||48.00||||| |||||.||||||




: 

```text
||Financial capabilityof||||||
|---|---|---|---|---|---|---|
||M/s. Sequel Logistics||||||
||PvtLtd|NetWorth of M/s. Sequel LogisticsPvtLtd isRs.|||29,475.4lakhs ason31.12.2025|31.12.2025|
|||||||||
||||MrSharadH. Jobanputra||||
||Details ofDirectors||Mr.RajkumarSoundrapandian||||
||||Ms.KamanaJobanputra|||-|
|||Sr No.|Name ofthe Share holders||||
||Sharingratio||Shashvi<br>Trust||||
||Project Cost|| 1||CivitWork<br>PlantandMachinery-Import<br>PlantandMachinery- Indigenous||Pe||
|||||5|[MarginMoneyforworkingcapital||||
|||Means ofFinance:-|||||
|||| 1 [Promoterand Bank|||||
||InvestmentDetails||Particulars|.|Rs.inLakhs||
|||Sr.|No.||||

: |

| |

| | | | | |

| |

==> picture [486 x 782] intentionally omitted <==

----- Start of picture text -----

||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|(Rs.|in Lakhs)|
|T@|[Capa Gooas|[0.00|||000|||0.00|||
|components,|
|Raw material,|'|
|consumables,|packing|
|material,|fuel|etc.|for 5|
|(b)|projectyears, (Givereport, detailsnamely in|,|
|.mS|.|tlistdescriptionof Capitalof rawGoods,|
|Import &|indigenousoo|,|materials,inputs,|etc.) and other|
|requirement|of|
|materialsinputs|and|other|(c)|Input Services;|
|a|
|||
|Total||employment|a|ee|ee|ee|
|(Rs.

iptionof Capitalof rawGoods,|
|Import &|indigenousoo|,|materials,inputs,|etc.) and other|
|requirement|of|
|materialsinputs|and|other|(c)|Input Services;|
|a|
|||
|Total||employment|a|ee|ee|ee|
|(Rs. in Lakhs)|
|1tYear||2" Year|[3% Year||4t4 Year|[5 Year|[Total|In$|
|1|US|$|-Rs.|
|.|94.35|
|FOB Value|||10.00|||15.00|||20.00|||25.00|||30.00|||100.00|||109-9|
|of|Exports|
|Foreign|||0.00|0.00|
|Foreign Exchange|Exchange|
|Balance|Sheet|Outgo|for the|
|first|five|
|years|
|||[Net Foreign|105.99|
|Exchange|10.00|15.00|20.00|25.00|30.00|100.00|
|Earning|
|Other|information|-|.|
|TheM/s applicantSequel|in theirLogistics ProjectPvt. ReportLtd.|ishasa company stated as under:incorporated|on|11th|March,|2004.|
|M/s|Sequel|Logistics|is|an|Indian|company|specialised|in|providing|comprehensive|
|solutions|and|services|in|the|critical|logistics|and|precious|metal|vaulting|segments.|
|Founded|in|2004.|Sequel owns|and manages|a|global|logistics|network|that|is|robust,|

----- End of picture text -----

| |


**----- End of picture text -----**<br>


| | 

secure, technology-driven, and designed to specifically manage the supply chain o valuable consignments. Sequel strongly believes in supporting Indian businesses and contributes to the growth of Indian gems and jewellery industry consistently. They have 100+ branches across India, of which 22 are High Grade Vaults. Sequel has over 2000 direct employees across various locations. They have over 500 vehicles to service their customers. Their customers include Banks (RBI nominated Banks, dealing in precious metals), jewelers -large chain stores and also single store, refiners, BSE, NSE. MCX, pharma companies, clinical trial labs etc. Their other specialized logistics service is Time - Critical Life Science focuses on , time-critical healthcare shipment around the world. M/s Sequel Logistics is the first and only ISO 39001 Certified Company for the ___|__________ movementof precious_products._They_are_only_RJC_(Responsible Jewelry-Council)}| certified ——____— — Logistics Company in the world. RJC Standards converge with LBMA Standards. With their operational tie-ups with Loomis International & other foreign logistics partners they service over 100 countries. . The unit has submitted the following documents: | 1. Application in form F 2. Demand Draft No. 008117 dated 27.03.2026 for Rs.

al & other foreign logistics partners they service over 100 countries. . The unit has submitted the following documents: | 1. Application in form F 2. Demand Draft No. 008117 dated 27.03.2026 for Rs. 5000.00 in favor of The Pay & Accounts Officer SEEPZ-SEZ 3.Copy of Memorandum & Articles of Association 4.Copy of Registration Certificate issued by ROC ofS ProjectReport . 6.Director Residential Proof (Aadhaar Card) 7.Copy of PAN of all Director , 8.Audited Balance Sheet of the company for the last three years 9.PAN of Company 10. Copy of Import Export Code No. 11.List of Items to be warehoused with ITC (HS) code 12.AFFIDAVIT in Non-judicial stamp paper Rs. 100.00 duly Notarized 13.ITR files Acknowledgement copy of Last Three Years 14.Cost of project /means of finance 15.Board Resolution 16.Letter of Intent 17.List of Directors 18. Projected 5 years Foreign Exchange Balance sheet | 19. Undertaking of Environmental & Pollution Control Norms. 20. List of shareholding pattern. ) . 21. Copy of GSTN of company 

| { 

| | 

- | | ' 122. CA certified Net worth certificate of Directors/ company. | '|23. Undertaking regarding litigation/ arbitration. 24. Process Flow chart 25.1T Return of the directors for the last 03 years The unit has not submitted 8 digit ITC HS Code of certain items to be warehouséd/service to be rendered. »

## e. Recommendation: 

The proposal of M/s. Sequel Logistics Pvt Ltd for setting up of a Warehousing unit in SEEPZ-SEZ is submitted to the Approval Committee for consideration in terms of Rule 17 & 18 of SEZ Rules, 2006. 

- HERR RAHI III III ERE III IIIA IIIA IAAI ISIC 

| 

| 

; 

|[|] 

; 

| 

| 

i 

**==> picture [348 x 53] intentionally omitted <==**

**----- Start of picture text -----**<br>
eae S Issued Specifically for<br>[| .GlobaleGpreciouse Ulogisticse STATUTORY COMMUNICATIONS<br>**----- End of picture text -----**<br>


Date: O1 June 2026 

: 

**==> picture [1 x 1] intentionally omitted <==**

**----- Start of picture text -----**<br>
.<br>**----- End of picture text -----**<br>

## To, 

The Development Commissioner SEEPZ Special Economic Zone Andheri (East) ° Mumbai — 400096 

Subject: Request for Addition of New items along with revised projection in Form F of application no 112600002406, Sequel Logistics Pvt Ltd.

## OB SZMeadar, 

We, Sequel Logistics Private Limited, having our registered office at 431, Chetan Society, Bopal-Ghuma Road, Ahmedabad — 380058, hereby request your kind approval for the addition of certain new items in our Form & These HSN Codes were inadvertently missed during our earlier application for Form F approval. 

. 

Accordingly, we request your good office to consider and approve the inclusion of the below HSN Codes in Form F, We also hereby submit our revised business projections for the next five years for your review and record. 

| : 

**==> picture [396 x 337] intentionally omitted <==**

**----- Start of picture text -----**<br>
```text
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|The|details|of the|proposed|items|are|mentioned|below for your|kind|review and|consideration.|
|Description|(Tc/CPC|service|unit}|;|Units|
|Item(s)|oe [mL|
|Brass Studded|with Lab Grown Jewelry|
|Titanium|Combination Jewelry|
|[Lab|Grown|Diamonds|=| Soagoao||00 | Pcs|
|Semi|Precious Stones|1,00|
|CurturatPearsSSSSSC~C~*dCODOD||3.00 ||s_|
|Synthetic|Stones, CZ|
|of cut & polished Diamond|998898|Not required for service|unit|
|Feet|eel|en a|

----- End of picture text -----

;

SEQUEL LOGISTICS PRIVATE LIMITED Head Office: 29/B, Shrimali Society, Opp. Passport Seva Kendra, Near Mithakall Six Road, . Navrangpura, Ahrnedabad - 380 009 Ragd Office : 431, Chetan Society, Bopal Ghuma Road, Ahmedabad ~ 380 058. INDIA. CIN - U74999G.J2004PTC43772 | (+91 901,902 4444 |@ www.sequalglobal.com

ix Road, . Navrangpura, Ahrnedabad - 380 009 Ragd Office : 431, Chetan Society, Bopal Ghuma Road, Ahmedabad ~ 380 058. INDIA. CIN - U74999G.J2004PTC43772 | (+91 901,902 4444 |@ www.sequalglobal.com

Zile No. SEEPZ-SEZ/IA-ISection/SLPL/168/2026-27 (Computer No. 3260926)

boo. en so , a ite fie B- ef@-B ~~.» ~ Issued Specifically for | | e@ U & STATUTORY COMMUNICATIONS «ai Global precious logistics

Soe.

, | | | ||

Please see below revised business projections for the next five years, incorporating the anticipated business volumes arising from the inclusion of the above-mentioned HSN Codes in Form fF,

PROJECTED FOREIGN EXCHANGE BALANCE SHEET FOR NEXT 5 YEARS

==> picture [499 x 636] intentionally omitted <==

----- Start of picture text -----

||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|1|USS|-|Rs,|94.35|
|St ||particulars|(5 yrs)|||(S yrs) $|(Syrs)|||(5 yrs)$|
|No|ist|3rd|| 4th|| Sth|||Rs.in|in|1st|3rd|Sth|||Rs.|In|in|
|lakhs|||thousand|lakhs|| thousand|
|FOB|value|:|
|||||
|4|||in|firstexportsfive|||a4]|45]|20]|251|30/|100|106||13}|19]|25]|31]|38|125|132|
|years|
|*|Foreign|“|
|Exchange|To|
|2|| outgo|on|0|
|for|the|fist|
|five|years~|~|a|
|import of|
|3 ||Capital|
|Goods|
|Foreign|,|
|Exchange|
|4|| 2rningsfor|the|first||40]|15]|20]|25]|30]|100|tos||13}|19||25]|31|125|132|
|five years|:|
|(3)(1)|-|(2)-|.|.|
|Cumulative|
|5 | Exchange|||9||25]|45||70]|100|13]|31||56]|33|||425|
|eaFo|r|en|i|gnng|at|
|the|end|of|
|current|
|||year|
|We|request your|office|to|examine the same|and|accord|approval|at the forthcoming|meeting.|
|Thanking|you.|
|For|Sequel]|Logistics|Private|Limited|
|SHARAD|Spatenmeniooua mm,|Oe|
|HIMMATLAL|9|Gee|ay|oe|
|JOBANPUTRA|=scuage—"|/|<|
|Authorized|POT|vpmatahat|||
|Sharad|Signatory|3 Ahmedabad||r=|
|Director|.|*|o|
|Jobanputra|ays|
|SEQUEL LOGISTICS PRIVATE|LIMITED|
|Head Office: 29/8, Shrimali Soclety, Opp.|Passport|Seva Kendra, Near Mithakall Six Road,|
|Navrengpura, Ahmedabad|- 389 009|,|
|Regd|Office|: 431, Chetan Society,|Bopal|Ghuma Road, Anmedabad|- 380 058. INDIA.|
|CIN - -|U74999G|J2004PTC4s772|||(+o 903,902 4444||& www.sequelglobal.com|

|Navrengpura, Ahmedabad|- 389 009|,| |Regd|Office|: 431, Chetan Society,|Bopal|Ghuma Road, Anmedabad|- 380 058. INDIA.| |CIN - -|U74999G|J2004PTC4s772|||(+o 903,902 4444||& www.sequelglobal.com|


**----- End of picture text -----**<br>


| JOBANPUTRA Authorized Sharad Signatory Director | Jobanputra | Regd Office CIN - - U74999G | “ile No. SEEPZ-SEZ/IA-ISection/SLPL/168/2026-27 (Computer No. 3260926) i | 

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, 

KRRRREKKRERERER 

_ 

. 

: 

7 

os

# ANDHERI (EAST), MUMBAI 

. AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

## a. Proposal : 

Application received from M/s. Twinkle Diamond Jewellery (India) Pvt. Ltd for Additional Location i.e. Unit No. 504, SEEPZ++, Block I SEEPZ SEZ admeasuring area 617 Sq Mtr with capacity enhancement and revision of projection for ] year i.e. 2025-26.

## b. Specific Issue on which decision of AC is required: - 

capacity enhancement and revision of projection for 1 year i.e. 2025-26

## c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/

## Notification :- 

In terms of Para Rule 19 (2) of SEZ Rules, 2006, “Provided that the Approval Committee may also approve proposal for broad banding, diversification, enhancement of capacity of production, change in the items of manufacture or service activity, if it meets the requirement ofRule 18”. 

|

## d. Other Information: - 

**==> picture [514 x 417] intentionally omitted <==**

**----- Start of picture text -----**<br>
```text
||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|Sr.|Heading|Details|
|No.|
|11|[Name|of the Unit-|M/s. Twinkle Diamond Jewellery|(India) Pvt. Ltd|
||?|fhocation|Unit|No.|503,|Block-I,|Unit|No.|122,|SDF-IV|SEEPZ-||
|SEZ|
|3|jArea|Sos728 sg. mite|
|158|sq mtr|
|4|LOA No. & Date-|SEEPZ-SEZ/IA-I/NUS/APL/GJ/31 1/03-04/524|dated|
|24.03.2003|as|amended|
|5|Authorized|Operation-|Plain|Gold/Platinum/Silver|Jewellery|&|Studded|
|Gold/Silver/Platinum|Jewellery,|Brass|&|Steel|Metal|
|Jewellery|etc|
|6___[DateofCommencement-|{18.10.2008|
|7___|[Existing Block Period|2021-22 to 2025-26|
|9[Validity|[ of]|LOA|Upto|31.03.2026|
|Outstanding Rent dues|Rs.|652,869.53|as|on 06.05.2026|
|12|Validity|of Lease Agreement|Unit No.|503,|Block-I-|23.01.2004|to|31.12.2096|for|95|
|years|
|Unit|No.|122,|SDF-IV-|Executed|for|the|period|
|30.06.2025|to|29.06.2030|
|13|[Pending CRA Objection,|if|any|
|14|{Pending|Show|Cause|Notice/|Eviction|No|
|Order/Recovery|Notice/|Recovery|Order|
|issued,|if any|

----- End of picture text -----

| | |

15 ProposedLocation& Area

| i | | | |

| | | |

| | | | | |


**----- End of picture text -----**<br>


. 

| | | 

15 ProposedLocation& Area 

| i | | | | 

| | | | 

, 

| | | | | | 

15 ProposedLocation& Area Unit No. 504, SEEPZ++, Block I | 617 Sq mtr , was placed before the Unit Approval Committee in its 16 Monitoring performance of the unit The proposal of the unit for monitoring of performance meeting held on 28.04.2026. After deliberation, the Committee noted the performance of the unit for the period 2024-25 as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006.

## e Total area after addition of location : 

**==> picture [368 x 51] intentionally omitted <==**

**----- Start of picture text -----**<br>
```text
||||||||||
|---|---|---|---|---|---|---|---|---|
|Existing|area|Additional|location|area|Total|
|area|
|728|sq.|mtr +|158|sq mtr|617|Sq mtr|1503|Sq.mtr|

----- End of picture text -----

==> picture [433 x 243] intentionally omitted <==

----- Start of picture text ----- ® DETAILS OF CAPACITY ENHANCEMENT IN ITEMS OF MANUFACTURE Sr. Items ofManufacture/ Trading Approved Proposed Total capacity | - No. , Capacity Capacity after addition . for Additional space A A+B Plain Gold Platinum Silver Jewellery 25000 1000 26000 Studded Gold Platinum Silver Jewellery 65000 14000 79000 Plain & Studded Steel Jewellery 1000 1100 Plain & Studded Brass Jewellery 2000 2200 5 Plain & Studded Palladium Jewellery 1600 6 | Plain & Studded Titanium Jewellery 1000 1100 ----- End of picture text -----

==> picture [329 x 264] intentionally omitted <==

----- Start of picture text ----- © COST OF PROJECT & MEANS OF FINANCE : | Amount Sr. No. Particulars (Rs. In lakhs) [1 Pit and machinery - ee ee ' Furniture and Fixture 5.00 Office Equipment [Computers00 a Means Of Finance 1 Project will be funded from within the internal accurals of the existing company & infusement of funds by the shareholders. ----- End of picture text -----

The proposed projection and existing approved projection submitted by the unit is as follows:

. © Projections:-

|Sr. | Particulars<br>.<br>No.|Sr. | Particulars<br>.<br>No.|Existingof<br>5<br>|Existing<br>years(Approved approved 1|Existingof<br>5<br>|Existing<br>years(Approved approved 1|Existingof<br>5<br>|Existing<br>years(Approved approved 1|Proposed<br>[projectionof|Total<br> [projection||
|---|---|---|---|---|---|---|---|
|||projections)||year for 2025-|jaddition||afteraddition||
|||2021-22|to|26|location|oflocation||
|||2025-26|||2025-26|2025-26||
|||Rs. In lakhs||Rs. Inlakhs||Rs. In lakhs|Rs. In lakhs||
|H.|{FOBvalueofexports|46500||23500|1200|24700||
||||||||.|
|B.[impor ofCapitalGoods<br>4.<br>{Import ofRawMaterial and||feaS__——~—~—«iwOSCSC~C~i‘_‘CS*~“~*~*~izS_OSCSC*<br>[14005<br>8488<br>480||||||
|—__|—_—|components——HH_||||pdBOGQB|||———|
|5.|/Used/Unused/Broken|3466||2062|102.04|||
||Jewellery ofRemaking&|||||||
||Remaining ImportofRaw|||||||
||Material|||||2164.04||
||Import ofspares Parts&|70||||||
||Consumables|||||||
|7.|{Repatriation ofDividends|||||||
||Foreign Collaborators|||||||
|9. [Lumpsum Knowhowfee<br>[|<br>10.

rtofRaw|||||||
||Material|||||2164.04||
||Import ofspares Parts&|70||||||
||Consumables|||||||
|7.|{Repatriation ofDividends|||||||
||Foreign Collaborators|||||||
|9. [Lumpsum Knowhowfee<br>[|<br>10. [Design&Drawingfees<br>fF<br>11.<br>{Payment oftraining ofIndian|||fF}EC<br>ECE CUE||||||
||Technicians abroad|||||||
|ee<br>—Po<br>15.<br>|Amountofinterest to bepaid|||||||po|
||on external Commercial|||||||
||Borrowing/deferred payment|||||||
||credit (Specify details)|||||||
|16.||Any otherPayments (Specify|||||||
|117.|details)<br> [Total (2 to 16)|17787||10570|582.04|11152.04|;|
|18||NetForeignExchange|28713||12930|617.96|||
||Earning inFiveYears (1-17)|||||13547.96||
||© EMPLOYMENTGENERATION:-|||||||
||a|||||||
||a|||||||
|||||||750||

The unit has also submitted the following documents:

FormF for additional location.
Cost of Project & Means of Finance
Copy of Company Pan card

nae oo

| | |

proposal for broad banding, broad banding, banding, diversification, enhancement of of capacity of or service service activity, if it meets meets the requirement ofRule 18].” requirement ofRule 18].” ofRule 18].”Rule 18].” 18].” | production, change in the items ofmanufacture in the items ofmanufacture the items ofmanufacture ofmanufacture | e. Recommendation: | The proposal of the unit for Additional Location i.e. Unit No. 504, SEEPZ++, Block I SEEPZ SEZ admeasuring area 617 Sq Mtr with capacity enhancement and revision of projection for 1 year i.e. 2025-26 is placed before the Approval Committee for consideration.

| 4. Details ofExisting & Proposed Employment - 5. Listof Capital Goods/Raw material” ~~ > |[Se] 6. Foreign Exchange Balance sheet for additional | 7. Copy of Manufacturing Process

Foreign Exchange Balance sheet for additional location
Company Profile
Import Export code

| 10. Copy of GSTIN
1. List of Directors
2. List of Shareholding Patterns
3. Copy of Directors/partners Address Proof.

==> picture [1 x 1] intentionally omitted <==

----- Start of picture text ----- | ----- End of picture text -----

Copy of MOA/AOA & Certificate of Incorporation
Copy of Board Resolution
Undertaking for Litigation

Estate Comments:

Note dated 13.04.2026 and 21.05.2026 issued to Estate section to examine the gala transfer proposal and share the pending dues with transfer charges if any to applicant and with undertaking of applicant as per SoP immediately.

Estate Section vide its note dated 25.05.2026 submitted the following details:

==> picture [525 x 251] intentionally omitted <==

----- Start of picture text -----

||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Particulars[Unit No.|504, TowerI|
|Rent rate|for new/incoming unit|Rs.901/- per|sq.|mtr per annum|
|(as|per|Circular|no.|10|dated|26.06.2025 & (10% of 9010/-)|
|Circular|no.|13|dated 20.08.2025|)|_|
|Amount|of|Rent|for incoming|unit|Rs.5,55,917/-|per annuam|
|Transaction Charges|||Rs.70,28,000/-|
|Previous outstanding dues|pertaining|to|Unit|Rs.43,76,016.78/-|
|As|per|theNo.Sale 504Certificate of|M/s. Yashissu J|e|dwelleryby|Liquidator Pvt. Ltd|in|matter|of M/s.|Yash|Jewellery|Private|Limited|(In|Liquidation),|M/s.|
|Twinkle|Diamond|Jewellery|(India)|Pvt.|Ltd.|has|purchased|the|said|Unit|No.|504,|Tower|I,|SEEPZ++,|SEEPZ-SEZ,|
|for Rs.4,76,71,000/-|.|

----- End of picture text -----

Observation:

The Proposal of the unit for Additional Location i.e. Unit No. 504, Tower-I, SEEPZ++, SEEPZ SEZ admeasuring area 617 Sq Mtr with capacity enhancement and revision of projection for 1 years i.e. 2025-26 was placed before the Approval Committee Meeting held on 24.03.2026, wherein Committee deferred the proposal of the unit and directed to Estate Section to examine the gala transfer proposal and share the pending dues with transfer charges if any to applicant and with undertaking of applicant as per SoP immediately.

Attention is also invited to “Rule 19 (2) of SEZ Rules, 2006 (provided that the Approval Commitiee may aiso approve proposal for broad banding, broad banding, banding, diversification, enhancement of of capacity of or service service activity, if it meets meets the requirement ofRule 18].” requirement ofRule 18].” ofRule 18].”Rule 18].” 18].” production, change in the items ofmanufacture in the items ofmanufacture the items ofmanufacture ofmanufacture

RRR EERE ERE RRR ERR RRR ERE RRR ERE

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

REESE AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal :

Application received from M/s. KBS Creations for Additional Location i.e. Unit No.164, SDF-VI, SEEPZ-SEZ, admeasuring area 532.00 sq. mtrs and capacity enhancement with revision of projection for 5 years i.e 2026-27 to 2030-31

b. Specific Issue on which decision of AC is required: -

_______ Permission for Additional Location i.e. Unit No.164, SDF-VI, SEEPZ-SEZ, admeasuring area-532.00-sq,-mitrs.and-capacity ——__— enhancement with revision of projection for 5 years i.e 2026-27 to 2030-31 c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/

Notification :-

==> picture [132 x 9] intentionally omitted <==

----- Start of picture text ----- as ----- End of picture text -----

Proviso of Rule 19 (2) of SEZ Rules 2006 “Provided that the Approval Committee may also approve proposals for broad banding, diversification, enhancement of capacity of production, change in item of manufacture or services activity if it meets the requirement of Rule 18”.

d. Other Information: -

|d. Other Information: -|d. Other Information: -|d. Other Information: -|||||||
|---|---|---|---|---|---|---|---|---|
|Name ofthe Unit|||M/s. KBS Creations||||||
|||||||||;|
|Present location|||Unit No. 167,179,182,178,Basement 6, SDF-VI, Unit||||||
||||INo.G-12,<br>G<br>&<br>J<br>Complex-II,|Unit||No.002,|||
||||Multistoried<br>Building,<br>Plot No.GJ-06,||SEEPZ+4,||||
||||SEEPZ-SEZ||||||
|V2|<7:|cc|||||||
||||UnitNO. 167, SDF-VI||||||
|||.|UnitNO 178, SDF-VI||||||
||||UnitNO 179, SDF-VI||||||
||||UnitNO 182, SDF-VI||||||
||||UnitNOBMT6, SDF-VI||||||
||||UnitG12,G& JComplex-II||||||
||||UnitNo.002, Multistoried Building||||||
|||;|PlotNo.GJ-06, SEEPZ++|4600.46|||||
|||||10038.46|||||
|LOANo.&Date|||SEEPZ-SEZ/NUS/APL/GJ/24/05-06/11138,||||Dated|||
||||19.12.2005 asamended||||,||
|Items ofManufacture/Service||Manufacture/Service|Plain And Studded Jewellery Made Of Silver, Gold||||||
||||And Platinum, By-Product Silver, Wax Pcs,|||Rubber|||
||||Moulds, Studded Ceramic Jewellery With||Diamonds||||
||||[And<br>Cubic<br>Zirconia,<br>Combination|Jewellery O|||||
||||Ceramic With Precious Metal etc.||||||
|Date ofCommencement ofProduction|||05.10.2006||||||
|Validity||ofLOA|31.03.2031||||||
|ProposedLocation&Area|||Unit No.164, SDF-VI, SEEPZ-SEZ, admeasuring||||||
||||area532.00sq.mtrs||||||

| projection in respect of additional location. | Total area after addition of location:

e DETAILS OF CAPACITY ENHANCEMENT IN ITEMS OF MANUFACTURE

||Items ofManufacture<br>Existing Capacity<br>Proposed Capacity<br>Total|
|---|---|
||forAdditional space<br>Capacity|
||<br>eo eTae<br>|<br>JEWELLERY MADE OF SILVER,<br>|<br>GOLDANDPLATINUM<br>725000<br>eg||
||250000|
|||<br>eS<br>asco |<br>250000<br>STUDDED CERAMIC JEWELLERY<br>10000.00|
|WITH<br>DIAMONDS<br>AND<br>CUBIC<br>|<br>ZIRCONIA<br>40000<br>COMBINATION<br>JEWELLERY<br>OF<br>10000.00<br>0.00<br>a<br>a<br>METAL<br>.<br>10000<br>STUDDED<br>CARBON<br>FIBRE<br>10000.00<br>ee<br>|<br>ANDCUBIC ZIRCONIA<br>10000<br>|<br>COMBINATION JEWELLERY OF<br>10000.00<br>CARBON FIBRE WITH PRECOIUS||
|||STUDDED<br>CERAMIC<br>AND<br>10000.00|
||CARBON FIBRE JEWELLERYWITH|
||DIAMONDSAND<br>,|
||CUBIC ZIRCONIA<br>10000|
||<br>|<br>||COMBINATION<br>JEWELLERY<br>OF<br>10000.00<br>CERAMIC. AND<br>CARBON<br>FIBRE<br>Se aeA<br>STUDDED STEEL JEWELLERY<br>10000.00 eT<br>WITH<br>DIAMONDS<br>AND<br>CUBIC|<br>.<br>ZIRCONIA<br>|.<br>10000<br>COMBINATION<br>JEWELLERY<br>OF<br>10000.00<br>SmrwirerescrousMera<br>| || 00<br>fonmetmwacety |<br>**|**<br>COPPER<br>JEWELLERY<br>5000|
||JEWELLERY<br>WITH<br>GOLD<br>AND|
||SILVER<br>20000|

| i

oe | : .

==> picture [442 x 94] intentionally omitted <==

----- Start of picture text ----- TITANIUM PLAIN AND STUDDED 30000.00 JEWELLERY WITH DIAMONDS PRECIOUS AND SEMI PRECIOUS STONES SYNTHETIC STONES PEARLS AND LAB GROWN DIAMONDS 30000 Total 25,000.00 ----- End of picture text -----

==> picture [46 x 10] intentionally omitted <==

SEMI PRECIOUS STONES SYNTHETIC STONES PEARLS AND LAB GROWN DIAMONDS 30000 Total 25,000.00 ----- End of picture text -----

==> picture [46 x 10] intentionally omitted <==

----- Start of picture text ----- 13,60,000 ----- End of picture text -----

It is seen from the above that there is increase in the capacity of items manufactured on additional location.

==> picture [236 x 10] intentionally omitted <==

----- Start of picture text ----- e COST OF PROJECT & MEANS OF FINANCE : ----- End of picture text -----

==> picture [462 x 251] intentionally omitted <==

----- Start of picture text ----- Sr. |Particulars Amounts(Rs in No. Lakhs) [Machinery & Equipment-Imported 320.00 2‘[Machinery & Equipment-Indigenous 150.00, 3 [Electrical Installations 35.00 sf f_|itinfiastucrme ———SSSCSCSCSCS~S~SSS*OO 6 _|AirConditions.Office Equipment ————SSCSCSCS~SCS~S12.00 7 |Furniture & Fixtures 50.00OO 3 Security Systems 18.00 | __|Total Cost of Investment , 635.00 Sa Sr. [Particulars Amounts(Rs in No. Lakhs) , Partners Own Funds/Internal Accruals 635.00 TO [TotalSourceofFinance][ =] ©(63500 #| | ----- End of picture text -----

The current Five Year Block of the unit is 2026-27 to 2030-31. The proposed projection and existing approved projection submitted by the unit is as follows:

e Projections:

==> picture [451 x 243] intentionally omitted <==

----- Start of picture text -----

||||||||
|---|---|---|---|---|---|---|
|Sr.|Existing of 5 years|Proposed for 5|years|Proposed|for 5|years|
|No.|(Approved projections)|2026-27|to 2030-31|for|
|additional|location|2026-27|to|2030-31|on|
|2026-27|to|2030-31|additional|location|
|(USD$|89.50)|
|1. __ [FOB value of exports||888300.00|[992513.97|__|16,455.00|904755|1010899.44|
|2.|Foreign Exchange|
|Outgo On|
|3,|Import of Capital|1000.00|1117.32|320.00|1320|1474.86|
|Goods|
|4.||Import|of|Raw|324325.00||362374.30|4,509.21|
|Material|and|=.|328834,.21||367412.53|
|components|
|5.|Import ofremaking|/88830.00|99251.40|1,279.05|
|unused/used,and remanufacturingnew,|90109.05|—||100680.50|
|broken jewellery|

----- End of picture text -----

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----- Start of picture text ----- , ----- End of picture text -----

| | | | |

| | | | ; ;

| |

picture text -----**

==> picture [1 x 8] intentionally omitted <==

----- Start of picture text ----- , ----- End of picture text -----

| | | | |

| | | | ; ;

| |

|6.<br>7.||importofsparesParts [2125.00<br>[2374.30<br>43.76<br>--18&Consumables<br>-----} ---- - pe oe do. <br>Repatriation of<br>DividendsForeign||importofsparesParts [2125.00<br>[2374.30<br>43.76<br>--18&Consumables<br>-----} ---- - pe oe do. <br>Repatriation of<br>DividendsForeign||importofsparesParts [2125.00<br>[2374.30<br>43.76<br>--18&Consumables<br>-----} ---- - pe oe do. <br>Repatriation of<br>DividendsForeign||importofsparesParts [2125.00<br>[2374.30<br>43.76<br>--18&Consumables<br>-----} ---- - pe oe do. <br>Repatriation of<br>DividendsForeign||importofsparesParts [2125.00<br>[2374.30<br>43.76<br>--18&Consumables<br>-----} ---- - pe oe do. <br>Repatriation of<br>DividendsForeign|(2168.76|||<br>(2423.20|4|mo|
|---|---|---|---|---|---|---|---|---|---|---|
|Collaborators<br>[8<br>BRoyatty<br>0SC<br>LumpsumKnowhow<br>fee<br>fo.<br>esse&Drawing|||SC<br>|2500.00<br>—‘|2793.30<br>31.74<br>9531.74<br>3828.76.||||||||
|11.

## AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

## a. Proposal : 

Monitoring Performance of the Unit for the F.-Y. 2020-21 to 2024-25

## b. Specific Issue on which decision of AC is required: - 

Monitoring Performance ofthe respective units as specified in FSR's

## c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- 

In terms of Rule 54 of SEZ, Rules 2006 Performance of the unit shall be monitored by the Approval committee as per the guidelines given in Annexure appended to these rules.

## FINAL SCRUTINY REPORT/2025-26 / ga fy 

Name of the Unit: - M/s. ACE Software (I) Pvt. Ltd. 

Address: - Unit No. 17 and 21; SDF-I, SEEPZ-SEZ, Andheri (East), Mumbai- 400096 

Block period: - 2017-18 To 2021-22 & 2022-23 To 2026-27 

Financial Year: 2020-21 to 2024-25

## Details of Previous Monitoring: - 

- e The proposal of performance of the APR for the period 2019-20 was placed in the 167 th Approval Committee meeting held on 30.09.2022, wherein the Committee noted the monitoring performance of the Unit for the period 2019-20, as the export and import data for the period 2019-20 was retrieved from NSDL for cross verification with data submitted by them was found satisfactory. 

- © Decision: - After deliberation, the committee noted the performance of the unit for the period 2019-20, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006. 

. 

Directions of the Approval Committee Action Taken if any @ Unit to clear the Outstanding rental dues by 31.10.2022 Letter issued to unit on 04.11.2022 

- ® Unit- to expedite- the execute the sub lease agreement within 2 Months time 

| A. | 

: Observation on APR 

{ | 

| | || | | 

| | | 

.

## t. APPROVED Projections 

— 

; 

**==> picture [17 x 10] intentionally omitted <==**

**----- Start of picture text -----**<br>
fo<br>**----- End of picture text -----**<br>

## (Rs. In Lakhs) 

**==> picture [519 x 569] intentionally omitted <==**

**----- Start of picture text -----**<br>
```text
||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|FOB value|of export|2450|3063|3675|4337|5117|18641|
|FE|Outgo|
|2297.00|2899.50|3518.00|4169.50|4943.07|17827.07|
|FOB|value|of|export|4375.35|4375.35|4375.35|4375.35|4375.35|21876.75|
|162.25|VAS|164.85|175.35|||182.7|||856.30__|
|4213.10|4204.20|4210.50|4200.00|4192.65|21020.45|
|(II)|Performance|as|compared|to|projections|during the the|block|period 2017-18 2017-18|to|2021-22|and|2022-23|to|2026-27|
|(Rs.|In Lakhs)|
|||Export|fo|”~—<“;SSCSRLOUTGOouTco+—(—~——|COM|
|Projected|Actual|(Goods/Services)|
|2017-18|2450|2344.96|10.00|0.00|75.00|30.95|16.69|
|2018-19|3063|2746.127|10.00|||0.00|||75.00|26.25|NFEdID Cumulative achieved|
|2019-20|3675|3078.28|10.00|||0.00|||50.00|during the block|
|Non-|:|Non-|Non-|period 2017-18 To|
|||2020-21|||4337|submission of|10.00|Not submit|50.00|submission ||submission of|2021-22 and 2022-|
|APR|ofAPR|||APR|||223 to 2026-27|
|2021-22|Non-|Not submit|Non-|Non-|
|5117|submission of|10.00|APR|50.00|submission | submission of|
|APR|of|APR|APR|
|18641|8169.36|50.00|||0.00|||300.00|59.67|
|_—|
|Projected|Actual|(Goods/Services)|
|2022-23|||4375.35|78.75|
|2023-24|||4375.35|78.75|
|2024-25|4379.35|Non-submission|Non-|Non=|Non-|
|ofAPRs|submission of|submission ||submission of|

----- End of picture text -----

(II) Performance as compared to projections during the the block period 2017-18 2017-18 to 2021-22 and 2022-23 to 2026-27

|submission ||submission of|


**----- End of picture text -----**<br>


(II) Performance as compared to projections during the the block period 2017-18 2017-18 to 2021-22 and 2022-23 to 2026-27 

**==> picture [29 x 1] intentionally omitted <==**

**----- Start of picture text -----**<br>
a<br>**----- End of picture text -----**<br>


| 

(Rs. In Lakhs) 

, 

**==> picture [421 x 141] intentionally omitted <==**

**----- Start of picture text -----**<br>
```text
|||||||
|---|---|---|---|---|---|
|2018-19|5196,5|-|044,22|103.02%|||
|2019-26|8714.5|8109.18|107.46%|
|Non-submission|of APRs|Non-submission|of|APRs|
|Non-submission|of APRs|Non-submission|of|APRs|

----- End of picture text -----

Information:

LOA No. & Date INUS:APL:54:86:134:2002

Dated 01.03.2002 . |

Order/Recovery Notice/ Recovery Order issued, i any

| 2020-21 [Not submitted the reply No. of employees Area available for each employee per sq.ft. basis2020-21 ——[Not submitted the reply (area / no. of employees) | preterm s—~—~—SCS Investment till date a PlantEo& Machinery ——_[Not submitted the reply Quantity and value of goods exported under Rule 34 |NIL ema

| | :

| |

==> picture [492 x 136] intentionally omitted <==

----- Start of picture text -----

||||||||||
|---|---|---|---|---|---|---|---|---|
|Not Applicable|
|Value|Addition|during|the monitoring|period|yoo|nt|
|Whether|all the APRs being considered now has|been||2020-21|[Unit has not submitted the APRs|
|filed|well within|the|time|limit,|or|otherwise.|2021-22|2|
|||||||2022-23|
|If no,|details.|of the Year|along with.|no|of days|2023-24|
|delayed|to be|given.|2024-25|

----- End of picture text -----

(E) Reconciliation of Export & Import data.

| | | |

==> picture [522 x 364] intentionally omitted <==

----- Start of picture text ----- a. EXPORT : : (Rs. in lakhs) P Figures reported in| Figures as per F : Year/Period APR (FOB Value) | Trade Data Difference | Reason for Difference/Remark 1. IMPORT (RM & Capital Goods) 2020-242020-21 to0 2024- 2024 nog submitted: the reply Lakhs) (Rs. In Year/ y t Figures as_ | Figures as per Diff R for diff 2020-21 to Not submitted the reply Period mpor per APR Trade Data ifference easons for difference 2024-25 , Year/ Figures as per|Figures as per ; APR Trade Data Difference Reasons for difference Period 2020-212024-25to aCapital submitted. the reply ----- End of picture text -----

(F) Bond cum Legal Undertaking (BLUT)

|.

|Total Bond-Cum Legal Undertaking |

| I

Not submitted the reply

==> picture [436 x 733] intentionally omitted <==

----- Start of picture text -----

|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|the|start|of the|Financial|Year.|;|
|Undertaking|(BLUT)|executed|during|the|
|Financial|Year.|
|me|or|procured|during|the|Financial|Year|(should|~|,|
|include|the|GST|foregone|on|DTA|procured|
|goods/services)|
|Financial Year|[(ii)|+|(ii)|-|(iv)].|
|(G)|Details|of|pending|Foreign|Remittance’|Not|submitted|the|reply|
|beyond Permissible|period,|if any|
|To|cross-check|the|same|and|verify|
|whether|necessary|permission|from|
|AD|Bank|/ RBI|has|been|obtained.|
|(H)|(a)/Whether|all|softex|has|been|filed|for|the|
|said period.|If no,|details|thereof.|
|SO|to|also|check|whether|unit|has|
|obtained|Softex|condonation|from|DC|
|office|/|RBI|and|if|approved,|whether|
|they have|filed|such pending|Softex.|
|-||(b)—s[Whether|all|Softex|has|been|certified,|iff]|=8|8|
|so|till|which|month|has|the|same|been||
|certified.|If|not,|provide|details|of|the|
|Softex|and reasons|for pendency.|
|(c)|Whether|unit|has|filed|any|request|for|
|Cancellation|of Softex|
|6)|Whether|any|Services|provided|in|
|DTA/SEZ/EQU/STPI|etc.|_— against|
|payment|in|INR|in|1/o|ITATES|Unit|
|during|the|period.|
|If yes,|details|thereof (year wise|details|to|
|be provided)|
|(J)|Is|the|unit|sharing|any|of|their|
|infrastructures|with|other|units|or|are|
|utilizing|infrastructure|of|another|unit|in|
|the|same|or|other|SEZ.|
|If so,|details|thereof,|including the details|

|(J)|Is|the|unit|sharing|any|of|their|
|infrastructures|with|other|units|or|are|
|utilizing|infrastructure|of|another|unit|in|
|the|same|or|other|SEZ.|
|If so,|details|thereof,|including the details|
|of|the|unit|with|whom|the|sharing|is|
|being made,|and the payment terms|
|If|approval|for|sharing|of|common|
|infrastructure|has|been|obtained|from|
|UAC|/|DC|office,|the|date|of|UAC|/|
|Approval|letter|to be|indicated|

----- End of picture text -----

: :

ee -

| | | |

|||(x)|Whether all DSPF for services procured|
|---|---|---|
||<br>|||during the said monitorfing period under|<br>consideration has been filed by the unit|
||||andwhetherthesamehasbeenprocessed|
||<br>|<br>||(L)|forapprovalbytheSOOffice.<br>Whether<br>unit<br>has<br>filed<br>all re<br>procurement w.rt.thegoodsprocuredby.<br>them during the monitoring period for<br>the relevantperiod.|
|||Ifno, details thereof|
|||(M)|{Details of<br>the request IDs pending for|
|||OOC inrespect ofDTAprocurement on|
|||the<br>date<br>of submission of monitoring|
|||report|
||(N)|Has<br>the<br>unit<br>set up any<br>cafeteria<br>/|
|||canteen / food court in unitpremises.|
|||If yes, whether permission from UAC /|
||||DC office has been issued, or otherwise|
|||office has been issued, orotherwise|
|||||
||||Whether unit has availed any duty free|
|||goods<br>/<br>services<br>for<br>setting up<br>such|
|||facility?|
|;||Ifyes, whether unit has discharged such||
|||duty / tax benefit availed? details to be|
|||given including amount of duty<br>/ tax|
|||recovered oryetto be recovered|

ng up<br>such|
|||facility?|
|;||Ifyes, whether unit has discharged such||
|||duty / tax benefit availed? details to be|
|||given including amount of duty<br>/ tax|
|||recovered oryetto be recovered|
|||(O)|Whether any violation of any of the<br>provisions of law has been noticed<br>/|
||||observedby the Specified Officer during|
|||the periodundermonitoring|
|||||

;

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----- Start of picture text ----- . ----- End of picture text -----

(B) Observations on Estate Division.

==> picture [348 x 66] intentionally omitted <==

----- Start of picture text ----- Outstanding Rent dues Not submitted APR, hence details not sought. Labour Dues or Labour Cases Validity of Lease Agreement ----- End of picture text -----

Findings

{ |

fH. [hese are the five years’ performance scrutiny for FYs 2020-21 to 2024-25. 2. Despite repeated correspondences issued from this office regarding non-submission of APRs for the aforesaid financial years, the Unit has neither submitted the pending APRs nor furnished any response/explanation in the matter. It is further observed that the Letter ofApproval (LOA) of the Unit was renewed for a further period of five years vide this office letter dated 03.08.2022. However, no further correspondence or compliance communication has been received from the Unit after the said renewal. 3. Accordingly, the file was submitted to obtain further directions regarding the necessary course of action to be taken in the aforesaid matter. In this regard, direction has been given under eoffice file computer no. 3244070. Hence, the matter is hereby placed before the Approval Committee for consideration and appropriate directions regarding action to be initiated against the Unit.

e. Recommendation:

The proposal of the units based on the FSR in terms of Rule 54 of SEZ Rules, 2006 as directed under e-office file computer no. 3244070 is submitted to the Approval Committee for consideration.

KERR RRR ERR REE RRR RRR ERR RRR REE EER ERE

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

==> picture [19 x 13] intentionally omitted <==

----- Start of picture text ----- mo ----- End of picture text -----

AGENDA NOTE FOR CONSIDERATIGN OF APPROVAL COMMITTEE

a. Proposal :

Monitoring Performance of the Unit for the F.Y. 2024-25.

b. Specific Issue on which decision of AC is required: -

Monitoring Performance of the respective units as specified in FSR's

c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/

Notification :-

In terms of Rule 54 of SEZ, Rules 2006: Performance of the unit shall be monitored by the Approval committee as per the guidelines given in Annexure appended to these rules.

FINAL SCRUTINY REPORT/ /2025-26 | i 2,&

Name of the Unit: - M/s. G. Jewelcraft Ltd.

Address: - Unit No. 005, Block-II, SEEPZ++, SEEPZ-SEZ, Andheri (E), Mumbai- 400096.

, )

Block period: - 2024-25 to 2028-29

Financial Year: - 2024-25 (1S Year)

Details of Previous Monitoring:-

e The proposal of performance of the APR for the period 2020-21 to 2023-24 was placed in the 193 rd Approval Committee meeting held on 25.11.2024, wherein the Committee noted the monitoring performance of the Unit for the period 2020-21 to 2023-24 as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006.

==> picture [324 x 11] intentionally omitted <==

----- Start of picture text ----- Directions of the Approval Committee Action taken if any. ----- End of picture text -----

==> picture [370 x 93] intentionally omitted <==

----- Start of picture text ----- i. To issue SCN for non-performance|SCN issued to unit dtd. 07.03.2025 and OIO of the unit for the block period|issued dtd.30.05.2025 2019-20 to 2023-24 against projected export. ii. Unit to increase their export performance failing which surrender the gala to SEEPZ administration ----- End of picture text -----

Letter issued dtd. 13.12.2024

(A): Observation on APR

| ; |

|[.] ! | | |

(Rs. in Lakhs) * FOBvakeofepon ——~S~S~S~iCSCTO PS aOOO_~| —000—~d om «YSC «CSCO FEOutgo ——SSOSC*=~C~SCS 90 50——~Y to. 0.00 ——~«|_—0 ~~ NE SC~C~C“C~Ss‘“s*~‘“sC~~~SY a9 SO zz0000 0.00 «YP[—0D—«dC*itSCdYCCS]

hs) * FOBvakeofepon ——~S~S~S~iCSCTO PS aOOO_~| —000—~d om «YSC «CSCO FEOutgo ——SSOSC*=~C~SCS 90 50——~Y to. 0.00 ——~«|_—0 ~~ NE SC~C~C“C~Ss‘“s*~‘“sC~~~SY a9 SO zz0000 0.00 «YP[—0D—«dC*itSCdYCCS]

|(i)|Performanceascomparedtoprojectionsduring|Performanceascomparedtoprojectionsduring|Performanceascomparedtoprojectionsduring|duringtheblockperiod <br>2|2024-25 to2025-26|
|---|---|---|---|---|---|
||||.||(Rs. inLakhs)|
||||||||
|||Projected|Actual|(Goods/Services)||
||2024-25|310.00|175.73 (Supplies|82.00|3.00|
||||made under|||
||||Rule 53A ato|||
||||k)|||

(Rs. in Lakhs)

(1) Cumulative NFE achieved during the block period2024-25 to 2025-26.

||||(Rs. inLakhs)||
|---|---|---|---|---|
|Year|©|CumulativeProjections||CumulativeNFEAchieved |Cumulative%NFEAchieved||
|2024-25||219.50|74.54|33.95%|

(IV) Whether the Unit achieved Positive NFE: Yes

|(@D)<br>Other Information:||||Boe<br>oh||||||.|
|---|---|---|---|---|---|---|---|---|---|---|
|Juris ORANG,&Daten<br>or.<br>ae||||LERANTS/A AGB OBSOSOE rmPabsaePann l anes<br>‘Daied29.03.2004<br>*<br>8 Perpn<br>j<br>ees||||||||
|Validity ofLOA||||31.03.2026|||||:||
|Item(s) ofmanufacture/ Services||||Gem SetJewellery inGold&|||||Platinum,||
|||||Synthetic Stone SetJewellery inGold&|||||||
|||||Platinum, Precious Metal||||Jewellery inGold&||&|
|||||Platinum, Silver Studded||||Jewellery|||
|Date ofcommencement ofproduction||||03.07.2004|||||||
|____|Execution ofBLUT||||———_——<br>||||||||
|PendingCRA Objection, ifany|||||||||||
|Pending<br>Show<br>Cause<br>Notice/|Eviction|NO||||||||||

|Date ofcommencement ofproduction||||03.07.2004|||||||
|____|Execution ofBLUT||||———_——<br>||||||||
|PendingCRA Objection, ifany|||||||||||
|Pending<br>Show<br>Cause<br>Notice/|Eviction|NO||||||||||
|Order/Recovery<br>Notice/<br>Recovery||Order|||||||||
|issued, ifany|||||||||||
|a. Projected employmentforthe block|||_|[Male- 16|||||||
|period<br>.<br>b. No. ofemployees as on 31.03.2025||||Female- 4|||||||
|||||Total- 20|||||||
|- [Area allotted (in sq. ft.)||||2024 Sq Ft.|||||||
|Area available for each employee per||sq.ft./101.20 Sq. Ftper employee|||||||||
|basis (area /no. ofemployees)|||||||||||
|Investment till date<br>[Building|||||||T4.57||||
|Plant& Machinery|||||||52.94||||
|TOTAL|||||||127.5]||||
|Per Sq. ft. Exportduring theFY||||||Rs.|3741.60/-||||
|Quantity and value ofgoods exported|under||||||No||||
|Rule 34|||||||||||
|(unutilized goods)|||||||||||
|ValueAddition duringthemonitoringperiodpm|||||||||||
|Whether alltheAPRs being considerednow||||[Yes, APR|filed|online||on|04.10.2025|vide|
|hasbeen filed weilwithin thetime limit, or||||RequestIDNo. 242500029752|||||||
|otherwise.|||||||||||
|Ifno, details oftheYear along withno ofdays||days|||||||||
|delayedtobegiven.|||||||||||

Custom Verification Report

(E) Reconciliation of Export & Import data.

;

Ap A ig r

| | |

| | 1

| | | | i | | | ; i

in EXPORT

DEY Paredes tras :

(ks. In lakhs)

|Year/Period|Figures<br>reported in|Figures asper<br>Trade Data||Difference<br>Reason for<br>ifany |Difference/Remark|CustomReport|
|---|---|---|---|---|
||APR(FOB|(Document|||
||Value)|submittedbyunit)|||
|2024-25||75.73 (Supplies|75.73|NA|TheLOA issuedto the|
||madeunderRule<br>53Aatok)|||unit does not specify<br>:<br>‘<br>manufacturing services as<br>“Authorized Operations”|
|||||approved in theirLOA|
|||||(LetterofApproval). It is|
|||||therefore, thejobwork|
|||||services performedbythe|
|||||unitmaynotbe|
|||||considered towardsNFE|
|||||fulfilment|
|||||Ref: Rule 19(2) ofSEZ|
|||||Rule2006|

b. IMPORT (RM & Capital Goods)

|Year/<br>Period<br>2024-25|Impert|Figures asper|Figures<br>APR|per|Figures asper <br>Trade Data|(Rs.InLakhs)<br> |Difference if<br>Reasons <br>|any|fordifference<br>NA|
|---|---|---|---|---|---|
||RawMaterial|||||

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----- Start of picture text ----- Year/ Import Figures as per|Figures as per |Difference if Reasons for difference APR — | Trade Data jany Period _— 2024-25 | Capital Goods 0.00 0.00 0.00 © NA (F) Bond cum Legal Undertaking (BLUT) (Rs. in Lakhs) Total Bond-Cum Legal Undertaking 285.23 — ii Remaining Value of BLUT given by entity at 285.23 the start of the Financial Year. iti Value of Additional Bond-cum-Legal | Undertaking (BLUT) executed during the Financial Year. iv The duty forgone on Goods/ Services jimported or procured during the Financial Year (should include the GST foregone on DTA procured goods/services) Pi Vv Remaining Value of BLUT as at the end of 285.23 the Financial Year [(ii) + (iii) - (iv)]. re 3) Details of pending Foreign Remittance beyond Permissible period, i No any To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. ----- End of picture text -----

==> picture [38 x 85] intentionally omitted <==

----- Start of picture text ----- — | ----- End of picture text -----

Se on ao aN

==> picture [1 x 2] intentionally omitted <==

intentionally omitted <==**

----- Start of picture text ----- — | ----- End of picture text -----

Se on ao aN

==> picture [1 x 2] intentionally omitted <==

----- Start of picture text ----- ; ----- End of picture text -----

==> picture [498 x 428] intentionally omitted <==

----- Start of picture text -----

||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|||
|||H)|(a)|Whether|all|softex|has|been|filed|for|the|said|period.|If|no,|details|NA|
|||thereof.|
|. vss||SO to also check whether unit bas 6|zad. Sox caméonation from|
|yhave|Reds|-|IMC offes / RBI and i|Bm|a|ov|hee|och pending|:|
|iSofiex.|,|
|)|Whether|all|Softex|has been|certified,|if so|till|which|month|has|the|NA|
|same|been|certified.|If not,|provide|details|of the|Softex|and|reasons|
|for pendency.|
|)|Whether unit has|filed any request|for|Cancellation of Softex|
|)|Whether|any|Services|provided|in|DTA/SEZ/EOU/STPI|etc.|against|No|
|payment|in INR in|1/o|IT/ITES|Unit|during|the period.|
|If yes,|details|thereof (year wise|details|to be provided)|||
|»)|Is|the|unit|sharing|any|of their|infrastructures|with|other|units|or|are|No|
|utilizing|infrastructure|of another|unit in the|same|or|other|SEZ.|
|||
|If|so,|details|thereof,|including|the|details|of the|unit|with|whom|the|
|sharing|is|being made,|and the payment terms|
|If|approval|for|sharing|of|common|infrastructure|has|been|obtained!|
|||from|UAC|/|DC|office,|the|date|of|UAC|/|Approval|letter|to|be|
|indicated|

the|
|sharing|is|being made,|and the payment terms|
|If|approval|for|sharing|of|common|infrastructure|has|been|obtained!|
|||from|UAC|/|DC|office,|the|date|of|UAC|/|Approval|letter|to|be|
|indicated|
|gs)|Whether|all|DSPF|for|services|procured|during|the|said|monitoring|No|
|period|under|consideration|has|been|filed|by|the|unit|and whether|the|
|same has been processed|for|approval by the|SO|Office.|
|»)|Whether|unit|has|filed|all DTA procurement|w.rt.|the|goods|procured|No|
|by them|during|the|monitoring period|for the|relevant period.|.|
|||If|no,|details thereof|

----- End of picture text -----

{

==> picture [299 x 24] intentionally omitted <==

----- Start of picture text -----

|||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|Details|of|the|request|IDs|pending|for|OOC|in|respect|of|DTA|
|procurement|on|the|date|of submission|of monitoring|report:|

----- End of picture text -----

==> picture [400 x 213] intentionally omitted <==

|pending|for|OOC|in|respect|of|DTA| |procurement|on|the|date|of submission|of monitoring|report:|


**----- End of picture text -----**<br>


**==> picture [400 x 213] intentionally omitted <==**

**----- Start of picture text -----**<br>
```text
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
|Y)|Has|the unit|set up|any|cafeteria|/ canteen|/ food|court|in unit premises.|NO|
|If yes,|whether|permission|from UAC|/ DC|office|has|been|issued,|or|
|otherwise|office has been|issued,|or otherwise|
|Whether|unit|has|availed|any|duty|free|goods|/|services|for|setting|up|
|such|facility?|
|If|yes,|whether|unit|has|discharged|such|duty|/|tax|benefit|availed?|
|details|to|be|given|including|amount|of duty|/|tax|recovered|or|yet|to|
|ibe|recovered|
|))|Whether|any violation|of any|of the|provisions|of law has been noticed!|No|
|/ observed by the|Specified Officer during the period under monitoring|

----- End of picture text -----

(B) Observations on Estate Division.

==> picture [488 x 624] intentionally omitted <==

cified Officer during the period under monitoring|


**----- End of picture text -----**<br>


(B) Observations on Estate Division. 

| 

, 

**==> picture [488 x 624] intentionally omitted <==**

**----- Start of picture text -----**<br>
|<br>|<br>|<br>7 (Outstanding Rent dues As per report submitted ty CA Section, the out standing dues of the |<br>here ig Mie) as hase Ge, oe alases. ee us my we a cof peading im Labour section «2 6.<br>Validity of Lease Agreement Registered w.e.f 16.10.2002 for 95 Years<br>Findings<br>| ;<br>| ?<br>1. [apr 2024-25 is the 1%* year of the block period 2024-25 to 2025-26.<br>2. The unit has achieved export revenue of Rs. 75.73 Lakhs (Supplies made under Rule 53A a to k) as<br>against projected export of Rs. 310.00 Lakhs i.e. 24.42% during the period FY 2024-25.<br>Cumulative Net Foreign Exchange for the F.Y 2024-25 i.e. Rs. 74.541s positive.<br>| A ee is no Labour dues & Legal cases pending against theunitin estate section<br>5. [Phere is no CRA Objection pending for the F.Y 2024-25.<br>6. [there is no SCN is pending for the F.Y 2024-25.<br>7, [Phere is no pending Foreign Remittance beyond Permissible period.<br>Area allotted (in sq. ft.):-2024 sq. ft.<br>| INo. of employees<br>| Male- 16<br>| Female- 4<br>| ‘Total- 20<br>| As per report submitted by CA Section, the out standing dues of the unit is Rs. 3.77/- as<br>| lon 21.05.2026.<br>, The APR for the FY 2024-25 has been filed within stipulated time as it filed on 04.10.2025.<br>11.

ubmitted by CA Section, the out standing dues of the unit is Rs. 3.77/- as<br>| lon 21.05.2026.<br>, The APR for the FY 2024-25 has been filed within stipulated time as it filed on 04.10.2025.<br>11. [Custom Observation: -The LOA issued to the unit does not specify manufacturing<br>services as “Authorized Operations” approved in their LOA (Letter of Approval). It<br>is therefore, the job work services performed by the unit may not be considered<br>towards NFE fulfilment.<br>| Ref: Rule 19(2) of SEZ Rule 2006. . .<br>**----- End of picture text -----**<br>


| i | 

| 

e. Recommendation: 

The proposal of the units based on the FSR in terms of Rule 54 of SEZ Rules, 2006 is submitted to the Approval Committee for consideration. 

|

# GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

## AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE 

. 

. 

a. Proposal: . 

Monitoring Performance of the Unit for the F.Y. 2024-25. 

b. Specific Issue on which decision of AC is required: - 

Monitoring Performance of the respective units as specified in FSR's 

c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ 

| 

Notification :- 

In terms of Rule 54 of SEZ, Rules 2006: Performance of the unit shall be monitored by the Approval committee as per the guidelines given in Annexure appended to these rules. 

.

## FINAL SCRUTINY REPORT/ 22%,™* /2025-26 

’ Name of the Unit: - M/s. KBS Creations 

, 

Address: - Unit 167, SDF-VI, SEEPZ-SEZ, Andheri (e), Mumbai-400096. 

Block period: - 2021-22 to 2025-26 

Financial Year: - 2024-25

## Details of Previous Monitoring: - 

- @ The proposal of performance of the APR for the period 2023-24 was placed in the 202 ND Approval Committee meeting held on 30.10.2025, wherein the Committee noted the monitoring performance of the Unit for the period 20, as the export and import data for the period 2023-24 was retrieved from NSDL for cross verification with data submitted by them was found satisfactory. 

- © Decision: - After deliberation, the committee noted the performance of the unit for the period 2023-24, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006.

## (A): Observation on APR 

I, APPROVED Projections 

(Rs. In Lakhs) 

**==> picture [526 x 15] intentionally omitted <==**

**----- Start of picture text -----**<br>
a OO<br>**----- End of picture text -----**<br>


(ID Performance as compared to projections during the block period 2021-22 to 2025-26 

7 | | : , , 

| | 7 |

## (Rs. In Lakhs) 

```text
|||Export|Export||7<br>~'RE.OUTGO|7<br>~'RE.OUTGO||.||
|---|---|---|---|---|---|---|---|---|---|
||||||a|||||||
||||||||||||
|||Projected|Actual|(Goods/Services)||||||
||2021-22|56900|132328.52|19540.25|46029.18|65.00|114.10|46986.34||
||2022-23|84900|117472.07|29849.34|4111254|709.18|55.30|24540,17||
||2023-24|103800|103373.38|36367.22|39835.36|1750.00|21.71|13630.33||
||2024-25|113000|116099.58|39557.58|49360.31|1301.02|81.39|12559.82||
|||481000||469273.6|168133.57||176337.4|‘(5187.44|272.5|—-|97716.66||

(111) Cumulative NFE achieved during the block period 2021-22 to 2025-26.

(Rs. In Lakhs)

	CumulativeProjectionsNFE	CumulativeNFEAchieved	Cumulative%NFEAchieved
2021-22	36673.35	38560,12	105.14%
2022-23	45382.43	88667.99	195.38%
2023-24	§5568.53	138977.14	250.10%
2024-25	67536.25	191742.24	283.91%

(IV) Whether the Unit achieved Positive NFE: Yes

==> picture [115 x 10] intentionally omitted <==

----- Start of picture text ----- (D) Other Information: ----- End of picture text -----

LOA No. & Date SEEPZ-SEZ/NUS/APL/GJ/24/05-06/11138 Dated 19.12.2005 Validity of LOA 31.03.2026

Item(s) of manufacture/ Services By-Product Silver, Combination Jewellery of Carbon Fibre with precious metal combination jewellery of ceramic and carbon fibre with precious metal, combination jewellery of ceramic with precious metal combination jewellery of steel with precious metal, combination of Titanium jewellery with gold and silver, plain and studded brass and copper jewellery, plan and studded jewellery made of silver, gold and platinum,rubber moulds, studded carbon fibre jewellery with diamonds and cubic zirconia, studded ceramic and carbon fibre jewellery with diamonds and cubic zirconia, studded ceramic jewellery with di monds and-cubic zirconia, studded steel jewellery with dimonds and cubic zirconia, wax pcs Date of commencement of production 05.10.2006 | Execution of BLUT OO Yes | -———_Rending CRA Objection, any | Pending Show Cause Notice/ Eviction Order/Recovery Notice/jNo Recovery Order issued, if any

‘

==> picture [596 x 335] intentionally omitted <==

LUT OO Yes | -———_Rending CRA Objection, any | Pending Show Cause Notice/ Eviction Order/Recovery Notice/jNo Recovery Order issued, if any

‘

==> picture [596 x 335] intentionally omitted <==

----- Start of picture text -----

|||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|No.|of employees|,|2024-25|°|1634|
|Area|allotted|(in|sq.|ft.)|83,486.84|
|oo|Area|available|for|each|employee|per|sq.ft.|basis|“exea|/|no.|off2024-25|51.09|:|i|
|employees)|ot|Jobe.|.|||.|;|
|TOTAL|6938.65|
|Per|Sq.|ft.|Export|during|the FY|Rs.139063.33|per|Sq.|Ft.|Laksh|
|Quantity|and|value|of goods|exported|under Rule|34|.|
|esccs2|cs 6|ss|
|(unutilized|goods)|
|Value Addition|during|the monitoring|period|2024-25|13.04%|
|Whether|all the APRs|being|considered now has|been|filed well|
|within|the|time|limit,|or|otherwise.|:|
|2024-25|
|Yes, APR|for|the FY 2024-25|filed on|dtd.|17.12.2025.|
|If no,|details|of the Year|along with|no|of days|delayed|to|be|given.|

----- End of picture text -----

(E) Reconciliation of Export & Import data.

==> picture [420 x 139] intentionally omitted <==

----- Start of picture text -----

||||||||||
|---|---|---|---|---|---|---|---|---|
|(Rs.|in|lakhs)|
|Year/Period|Figures|reported|in|Figures|as|per|Difference|Reason for Difference/Remark|
|APR (FOB|Value)|Trade Data|
|As|the|exports|routed through ICEGATE,|
|there|was|no|option|to|retrieve|data|.|
|Hence,|we|have|reported|Exports(FOB|
|2024-25|116099.58|116099.58|Value)|as|per|our books|of accounts|duly|
|certified by|our|Chartered Account under|
|UDIN|No:|25136017BMMIFG7939|
|Dated 16/12/2025|

----- End of picture text -----

b. IMPORT (RM & Capital Goods)

(Rs. In Lakhs)

==> picture [374 x 136] intentionally omitted <==

----- Start of picture text ----- Year/ Figures as_ | Figures as per [Difference Reasons for difference per APR Trade Data Period 2024-25 49360.31 49360.31 [As the imports —_ routed through ICE GATE, there was no option to retrieve data. Hence, we have reported imports as per our books of][ accounts duly certified by our Chartered Account under UDIN No.: 25136017BMMIFG7939 Dated 16.12.2025 ----- End of picture text -----

| |

| | | |

| |

| | i |

Year/ Figures as per|Figures as per |Difference Reasons for difference APR Trade Data As the imports routed through ICEGATE, there was no option to retrieve data. Hence, we have reported Imported as 2024-25 66.48 - 66.48 per our books of accounts duly certified by our Chartered [Account under UDIN No.: 25 136017BMMIFG7939 Dated 16/12/25

(F) Bond cum Legal Undertaking (BLUT)

(Rs. in Lakhs)

|i|{TotalBond-CumLegalUndertaking|76,699.57|
|---|---|---|
|ii|{RemainingValue ofBLUT givenby||
||entity at the start of the Financial|76,699.57|
||Year.||
|iii|[Value<br>of Additional Bond-cum-<br>Legal<br>Undertaking<br>(BLUT)<br>executed during the Financial Year.||
|iv||The<br>duty<br>forgone<br>on<br>Goods/||
||Services<br>imported<br>or<br>procured||
||during the Financial Year (should|8,184.58|
||include the GST foregone on DTA||
|v|procuredgoods/services)<br>{RemainingValueofBLUTasatthe<br>end ofthe FinancialYear [(ii) + (iii)<br>-Gv).|68,514.99|

;

, ; (G) Details of pending Foreign NO | Remittance beyond Permissible period, if any To cross-check the same and verify whether mecessary permission from AD Bank / RBI has been | obtained,

| | |

;

==> picture [564 x 718] intentionally omitted <==

----- Start of picture text -----

|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|(HD|(a)|Whether|all|softex|has|been|NA|
|filed|for|the|said|period.|I|.|.|
|mo,|details|thereof.|
|ISO|to|alse|check|whether}|:|oe|o.|woe|7|
|unit|has|obtained|Softex|,|7|,|-|
|condonation|from DC|office|/|
|RBI|and|if|approved,|
|whether|they|have|filed|such|
|pending|Softex.|
|(b)|Whether|all|Softex|has|been|NA|.|
|certified,|if|so|till|which|
|month|has|the|same|been|
|certified.|If|not,|provide|eeses—“—i‘“istisi‘“‘“‘“‘i22|ee|
|details|of|the|Softex|and]|~|.|
|reasons|for pendency.|.|
|(c)|Whether|unit|has|filed|any|NA|
|request|for|Cancellation|o|
|Softex|
|;|
|@)|Whether|any|Services|NO|.|
|provided|in||

si‘“‘“‘“‘i22|ee|
|details|of|the|Softex|and]|~|.|
|reasons|for pendency.|.|
|(c)|Whether|unit|has|filed|any|NA|
|request|for|Cancellation|o|
|Softex|
|;|
|@)|Whether|any|Services|NO|.|
|provided|in||
|DTA/SEZ/EOU/STPI|_|etc.|
|against|payment|in|INR|in|
|r/o|ITATES|Unit|during|the|
|period.|.|
|If|yes,|details|thereof|(year|
|wise|details|to be provided)|
|their|infrastructuresunit sharmg|anywith off|VES|
|other|units|or|are|utilizing|
|infrastructure|of|another|unit|
|in the|same|or|other|SEZ.|
|If|so,|details|thereof,|
|including|the|details|of|the|
|unit|with|whom|the|sharing|
|is|being|made,|and|the|
|payment|terms|
|If|approval|for|sharing|o|
|common|infrastructure|has|
|been|obtained|from|UAC|/|
|DC|office,|the|date|of UAC|/|
|Approval|letter|to|be|
|indicated|
|dK)|Whether|all|DSPF|for|YES|
|services|procured|during|the|
|said|monitoring|period|under|
|consideration|has|been|filed||
|iby|the|unit|and|whether|the|
|same|has|been|processed|for|
|approval by the|SO|Office.|

----- End of picture text -----

| | : | |

| i

==> picture [578 x 541] intentionally omitted <==

nit|and|whether|the| |same|has|been|processed|for| |approval by the|SO|Office.|


**----- End of picture text -----**<br>


| | : | | 

| i 

**==> picture [578 x 541] intentionally omitted <==**

**----- Start of picture text -----**<br>
```text
|||||||||||
|---|---|---|---|---|---|---|---|---|---|
|(L)|Whether|unit|has|filed|all|YES|
|DTA|procurement|w.rt.|the|i|
|goods|procured|by|them|
|during|the|monitoring|period)|;|
|for the relevant period.|
|_|Te|ne, details thereof|nc|;|oS|on|eben|_|:|
|Details|of|the|request|IDs|NIL|
|pending|for|OOC|in|respect|
|(M)|=|jof DTA|procurement|on|the|
|date|of|submission|o|
|monitoring|report|
|(N)|Has|the|unit|set|up|any|NO|
|cafeteria|/|canteen|/|food|
|court|in|unit premises.|
|||Iffromyes,UACwhether/|DC|permissionoffice|has|
|been|issued,|or|otherwise’|
|office|has|been|issued,|or|
|otherwise|
|||
|Whether|unit|has|availed|any|||
|||duty|free|goods|/|services|for|
|||setting up|such|facility?|
|If|yes,|whether|unit|has|
|-|Idischarged|such|duty|/|tax|
|benefit|availed?|details|to|be|
|given|including|amount|o|
|||duty|/|tax recovered|or yet to|
|||be recovered|
|||(O)|Whether any violation of any|NO|
|||of the|provisions|of law|has|
|been|noticed|/|observed.|by|
|||the|Specified|Officer|during|
|the period under monitoring|

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(B) Observations on Estate Division.

;

i |

Findings

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|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|fl.|[These are the 4th years performance scrutiny 2024-25|for the block period 2021-22 to 2025-26.|
|2.|@|The|unit|has|achieved|export|re

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