Minutes of the 227th meeting of Approval Committee

Minutes of the 227th Unit Approval Committee Meeting of Kandla SEZ held on 04.06.2026 at 11:00 hrs under the Chairmanship of Shri Dnyaneshwar Bhalchandra Patil, Development Commissioner, Kandla Special Economic Zone. Following were present:

1. Ms. Rajtanil Solanki : Joint Development Commissioner, KASEZ.
2. Shri. S. K. Chaudhary : Sub-Divisional Magistrate, Anjar Rep. of District Collector, Kutch (Video Conferencing mode).
3. Shri. Deva Nand : Assistant DGFT,Office of Jt. DGFT, Rajkot. (Video Conferencing mode).
4. Shri. D. Srikanth : Assistant Commissioner of Customs, Rep. of Commissioner of Customs, Kandla.
5. Shri. Bharat Nakum : Manager R. M., DIC, Bhuj (Video Conferencing mode).
6. Shri. Darshan Gattani : Deputy Development Commissioner, KASEZ (Special Invitee)
7. Shri. Bhanu Jain : Deputy Commissioner of Customs, KASEZ (Special Invitee) Absentees:-
8. Director (Banking)
9. I.T. 227.I Review/Confirmation of the minutes of last meeting (226thUAC) of the Approval Committee:- Minutes of the last meeting of Unit Approval Committee were confirmed. 227.1.1

NEW UNIT APPLICATION

The proposal of M/s. SIVA INOTEC LTD. for setting up of a new “Service Unit” in Kandla Special Economic Zone (KASEZ) at Plot No. 303-306, Sector-IV, KASEZ, Gandhidham, Kutch, Gujarat. A proposal has been submitted by M/s. SIVA INOTEC LTD. for setting up a New service Unit in Kandla Special Economic Zone (KASEZ) under Existing LoA No. KASEZ/IA/13/2009-10 dated 13.07.2009 for providing 1 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

up a New service Unit in Kandla Special Economic Zone (KASEZ) under Existing LoA No. KASEZ/IA/13/2009-10 dated 13.07.2009 for providing 1 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Procurement support, Technical Support, Sales & Export Marketing Scheme. Shri Rajiv K. Aggarwal, Director and Vivek Milak, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Milak stated that they are already into manufacturing and exports of pharmaceutical products and now they have requested for setting up new “Service Unit” in Kandla Special Economic Zone (KASEZ) at their existing Plot No. 303-306, Sector-IV, KASEZ, Gandhidham, Kutch, Gujarat. The Approval Committee after due deliberation decided to approve the proposal for setting up new Service Unit in Kandla SEZ, subject to standard terms and conditions. 227.2. REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 227.2.1 Request for addition of items in Manufacturing Activity in their existing LoA– Request of M/s. Pon Pure Chemical India Private Limited, KASEZ M/s. Pon Pure Chemical India Private Limited, KASEZ is an approved unit with LoA No. 06/2005-06 dated 06.05.2005 issued from F. No. KASEZ/IA/06/2005-06 as amended for repacking of chemicals and solvents, falling in Chapter 27, 28 & 29, organic composite solvents and thinners, manufacturing and trading activity. Now the said unit
has requested for addition of items for manufacturing activity in their existing LoA. Mr. R.

, organic composite solvents and thinners, manufacturing and trading activity. Now the said unit
has requested for addition of items for manufacturing activity in their existing LoA. Mr. R. Sathiesh Kumar, Technical Head, Authorised Representative of the company appeared before the Committee to explain the proposal. The Approval Committee after due deliberation decided to approve the proposal for additional item in manufacturing activity in their existing LoA, and also ensure direction of 222nd UAC dated 13.01.2026 for separate LoA and also subject to standard terms and conditions: i) Any restrictions on import/export of manufacturing items and its raw materials will apply. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. 2 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

ismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. 2 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

iv) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. v) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. vi) Further at the time of import/export/DTA procurement of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. vii) Further, the unit will give an undertaking that none of the items proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action may be initiated against them. AGENDA ITEM NO. 227.2.2 Permission for addition of warehousing items in their existing LoA – Request of M/s. Adinath Warehousing Co., KASEZ. M/s Adinath Warehousing Co., KASEZ is an approved unit with LoA No. 007/2010-11 dated 22.06.2010 issued for Warehousing Service Activities, KASEZ and is valid up to 31.03.2028. The Committee noted that M/s. Adinath Warehousing Co., KASEZ has requested for permission for warehousing activity of additional items. Shri Rakesh Jain, Partner of the firm appeared before the Committee to explain the proposal. The Committee after due deliberation decided to permit the additional items except items at Sr.

ms. Shri Rakesh Jain, Partner of the firm appeared before the Committee to explain the proposal. The Committee after due deliberation decided to permit the additional items except items at Sr. No. 1 to 3 of the Agenda due to DTA restrictions as well as export restrictions to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients along with ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), & subject to the unit fulfilling NFE criterion and also subject to following conditions: i) None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the items will be subjected to the MIP conditions wherever applicable. 3 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

ecified in DGFT’s ITC HS Code wherever applicable. iii) Further, the items will be subjected to the MIP conditions wherever applicable. 3 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

iv) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. v) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. vi) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vii) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. viii) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. ix) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. x) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. AGENDA ITEM NO.

require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. AGENDA ITEM NO.

227

.2.3

Permission to warehouse goods on behalf of Foreign/DTA client in their existing LoA – Request of M/s. International Warehousing & Trading, KASEZ. M/s. International Warehousing & Trading, KASEZ is an approved unit with LoA No. KASEZ/IA/037/2010-11 dated 29.11.2010 issued for Warehousing& Trading Activities, KASEZ and is valid up to 26.05.2031. The Committee noted that M/s. International Warehousing & Trading, KASEZ has requested for permission for additional items in warehousing activity. Shri Kiran Singh Kochhar, Partner of the firm appeared before the Committee to explain the proposal. The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients along with ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of 4 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

ith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of 4 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Instruction No. 117), &subject to the unit fulfilling NFE criterion and also subject to following conditions: i) None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the items will be subjected to the MIP conditions wherever applicable. iv) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. v) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. vi) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vii) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. viii) Further, the unit will ensure the compliance of all guidelines,

/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. viii) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. ix) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. x) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. AGENDA ITEM NO. 227.2.4 Permission to warehouse goods on behalf of DTA/Foreign clients – Request of M/s. Soobaika Warehouse LLP, KASEZ. M/s. Soobaika Warehouse LLP, is an approved unit for warehousing activity in KASEZ. The unit have been granted Letter of Approval No. 11/2023-24 dated 23.11.2023 issued vide F.No.KASEZ-IA1/21/2023- SEZ/KANDLA/3180353/724. 5 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

nit have been granted Letter of Approval No. 11/2023-24 dated 23.11.2023 issued vide F.No.KASEZ-IA1/21/2023- SEZ/KANDLA/3180353/724. 5 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

The Committee noted that M/s. Soobaika Warehouse LLP, KASEZ has requested for permission for additional items in warehousing activity. Shri Mohit Bhanushali, Partners of the firm appeared before the Committee to explain the proposal. The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients along with ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), & subject to the unit fulfilling NFE criterion and also subject to following conditions: i) None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) Sr. No.

y restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) Sr. No. 20 of the agenda item (Bamboo Stick for Agarbatti ITC HS 14011000) for export purpose only. iii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iv) Further, the items will be subjected to the MIP conditions wherever applicable. v) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. vi) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. vii) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. viii) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. ix) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. x) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. xi)

ing to the items approved in LoA. x) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. xi) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ 6 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. AGENDA ITEM NO.

227

.2.5

Request of M/s. S. R. Brothers, KASEZ, for addition of items in warehousing activity in their existing LOA NO. 25/2021-22 dated 21.02.2022. M/s. S. R. Brothers, KASEZ is an approved unit vide Letter of Approval No. KASEZ/IA/25/2021-22 dated 21.02.2022, as amended, for warehousing activity. They have commenced their authorized operation in KASEZ w.e.f. 07.11.2022 and accordingly their LoA is valid up to 06.11.2027. The Committee noted that M/s. S. R.

warehousing activity. They have commenced their authorized operation in KASEZ w.e.f. 07.11.2022 and accordingly their LoA is valid up to 06.11.2027. The Committee noted that M/s. S. R. Brothers, KASEZ has requested for permission for additional items in warehousing activity. Shri Sabbir Rayma, Authorised Representatives of the firm appeared before the Committee to explain the proposal. The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients along with ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to payment of outstanding rental dues &subject to the unit fulfilling NFE criterion and also subject to following conditions: i) None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC.

ns: i) None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the items will be subjected to the MIP conditions wherever applicable. iv) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. v) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. 7 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

vi) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vii) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. viii) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. ix) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. x)

ing to the items approved in LoA. ix) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. x) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. AGENDA ITEM NO.

227

.2.6

Addition of item addition in their LoA in Warehousing Activity Request of M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ is an approved unit for Trading and Warehousing service activity vide Letter of Approval No. KASEZ/IA/05/2022-23 dated 20.06.2022, as amended. The Committee noted that M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ has requested for permission for additional items in warehousing activity. Shri Manpreet Singh Saini, Authorised Representatives of the company appeared before the Committee to explain the proposal. The Committee after due deliberation decided to permit the additional items except items at Sr. No.

thorised Representatives of the company appeared before the Committee to explain the proposal. The Committee after due deliberation decided to permit the additional items except items at Sr. No. 7 of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients along with ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), &subject to the unit fulfilling NFE criterion and also subject to following conditions: i) None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. 8 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

ems will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. 8 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the items will be subjected to the MIP conditions wherever applicable. iv) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. v) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. vi) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vii) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. viii) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. ix) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. x) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous

d by the Customs officers at the time of clearance of the goods. x) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. AGENDA ITEM NO. 227.2.7 Permission to warehouse goods on behalf of Foreign client – Request of M/s. Shreyas Packaging Industries, KASEZ. M/s Shreyas Packaging Industries, KASEZ is an approved unit for manufacturing activity of corrugated cartons and other packaging material and trading and warehousing activity in Kandla Special Economic Zone vide Letter of Approval No. FTZ/IA/1559/94 dated 17.02.1995, amended from time to time. The validity of their LoA is 30.10.2030. The Committee noted that M/s. Shreyas Packaging Industries, KASEZ has requested for permission for additional items in warehousing activity. Shri Dhaval Chellani, Partner of the firm appeared before the Committee to explain the proposal. The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients 9 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients 9 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

as submitted by the unit (subject to unit submitting KYC of their clients along with ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), &subject to the unit fulfilling NFE criterion and also subject to following conditions: i) None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the items will be subjected to the MIP conditions wherever applicable. iv) Further, the unit must ensure that they should have a tamper- proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. v) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. vi) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vii)

ation by the UAC. vi) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. vii) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. viii) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. ix) Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. x) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. 227.3 MISCELLANEOUS ITEMS AGENDA ITEM NO. 227.3.1 Request for Permission for Takeover of the Assets and Infrastructure of M/s. Shayona Charitable Trust under Rule 74A by M/s. ASK Tanker (India)Pvt.Ltd. 10 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

or Permission for Takeover of the Assets and Infrastructure of M/s. Shayona Charitable Trust under Rule 74A by M/s. ASK Tanker (India)Pvt.Ltd. 10 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Shri Ashish K. Jani, Authorized Representative of M/s. ASK Tanker (India) Pvt. Ltd., and Shri Girish Kumar Jashbhai Patel, Representative of M/s. Shayona Charitable Trust, appeared before the Approval Committee and explained the proposal in detail. The Committee noted that M/s. ASK Tanker (India) Pvt. Ltd., operating in KASEZ, is engaged in warehousing and trading activities, whereas M/s. Shayona Charitable Trust is the holder of the manufacturing Letter of Approval (LoA). The Committee further observed that one of the primary objectives of Special Economic Zones (SEZs) is to promote manufacturing activities, which contribute significantly to employment generation and export growth as compared to warehousing operations. The provisions of Rule 74A of the SEZ Rules are intended to facilitate the optimum utilization of existing machinery and manpower without disrupting ongoing manufacturing operations. However, in the present case, the proposal involves the transfer of assets and infrastructure to a warehousing unit, which, prima facie, does not appear to be in consonance with the intent of the said provision. The Committee also noted that the proposal involves the transfer of plots and galas.

warehousing unit, which, prima facie, does not appear to be in consonance with the intent of the said provision. The Committee also noted that the proposal involves the transfer of plots and galas. Therefore, the matter requires careful examination from the perspective of the Development Authority, keeping in view the larger interests of the Authority and the objectives of the SEZ framework. After detailed deliberations, the Approval Committee directed the Estate Officer to undertake a comprehensive examination of the proposal and submit his comments, specifically addressing whether the proposed transfer would be beneficial to the Authority. The Estate Officer was further directed to submit a detailed report for consideration. Upon receipt, the report shall be examined and finalized internally by the Estate Section before the proposal is placed before the Approval Committee for a final decision. AGENDA ITEM NO. 227.3.1 Proposal of M/s. Refine Junction SEZ Park Private Limited – Unit I for Changes in Board of Directors. Shri Harsh Jain, Authorised Representative of the company appeared before the Committee to explain the proposal and Shri Jain stated there is change in the Directors of the company and requested to take it in records. The Committee asked the Authorised Representative about any changes in the shareholding pattern. In reply, Shri Jain stated that there is no change in shareholding pattern, the promoters of the company are the remain same. 11 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

holding pattern. In reply, Shri Jain stated that there is no change in shareholding pattern, the promoters of the company are the remain same. 11 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

The Committee noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in Board of Directors of the company subject to submission of MCA data and an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021 and also subject to levy of processing fee as decided in the 65th KASEZ Authority meeting held on 01.04.2026 for such formal transfers. The Committee also directed to forward the case of change in Name/Constitution/partnership/directorship to the Income Tax Department for necessary action at their end. AGENDA ITEM NO. 227.3.3 Request for permission to allow DTA sale of Furnace Oil(ITC HS 27101950) – request by M/s. Link Enterprises, KASEZ.

Department for necessary action at their end. AGENDA ITEM NO. 227.3.3 Request for permission to allow DTA sale of Furnace Oil(ITC HS 27101950) – request by M/s. Link Enterprises, KASEZ. M/s Link Enterprises, KASEZ is an approved unit for trading activity of perfumes, Body Spray, Attars, Bakhur, Coal, Burner, Loose Oil, Cosmetics, Lubricants, Furnace Oil and High Speed Diesel Oil etc. and Warehousing Service activity vide LOA No. KASEZ/IA/31/2007-08/7528 dated 11.10.2007, as amended from time to time and their LoA is valid upto09.09.2028. No representative from the unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee decided to defer their proposal. AGENDA ITEM NO. 227.4 Monitoring of ANNUAL PERFORMANCE REPORT (APR) of the 15 units (including 13 used & worn clothing units). As per Rule 54 of the SEZ Rules, 2006, the performance of the units shall be monitored by the Approval Committee as per the guidelines given under Annexure appended to these rules. The Committee noted that the performance of the 15 units as per the APRs and details received from the units is submitted for monitoring as per 12 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

he Committee noted that the performance of the 15 units as per the APRs and details received from the units is submitted for monitoring as per 12 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

the provisions of SEZ Rules, 2006 and policy framed for used & worn clothing units.

1. JMBM Warehousing M/s. JMBM Warehousing, KASEZ is an approved unit with LoA dated 09.12.2020 for Manufacturing Activity, Trading Activity and warehousing service activity, as amended and is valid upto 01.03.2026, as they commenced the warehousing service from 02.03.2021and their LoA is valid upto 01.03.2026. The Committee perused the performance of the unit for the last 5-year block period and noted that the achievement of NFE is very less as compared to the projected NFE and the unit has not submitted APRs for the year 2024-25 & 2025-26. The Committee further noted that: (i) Foreign currency realization is pending to USD 14,979.83 as shown in the APRs for the years 2021-22, 2022-23& 2023-24 (ii) Rental arrears is also pending to Rs. 7,19,896/- (pending for last 5 quarters). (iii) The unit has not submitted renewal application in Form F1 within specific time period in terms of Rule 19(6A)(1) of SEZ Rules, 2006. They have submitted their application on 15.05.2026. (iv) A SCN has been issued to the unit on 27.01.2026 from Kandla Customs for mis-classifying the goods, the revenue involved is Rs. 10,48,219/- Shri Harsh Jain, Authorised representative of the firm appeared before the Committee.

unit on 27.01.2026 from Kandla Customs for mis-classifying the goods, the revenue involved is Rs. 10,48,219/- Shri Harsh Jain, Authorised representative of the firm appeared before the Committee. The Committee after due deliberation directed the DC office to renew their LoA for further 4 months period upto 01.07.2026 for manufacturing activity subject to payment of pending rental dues, submission of revised projections and also directed to issue separate LoA for trading & warehousing activity with validity of 4 months period upto 01.07.2026, once the unit submits application in Form F along with application fee along with layout plan with separate entry & exit gates for each activities. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for non- submission of APRs for the year 2024-25 and pending foreign currency realization. 2. Shree Saibaba Petroleum 13 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

tice to the unit for non- submission of APRs for the year 2024-25 and pending foreign currency realization. 2. Shree Saibaba Petroleum 13 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

M/s. Shree Saibaba Petroleum has been issued with LoA No. KASEZ/IA/06/2009-10/2832 dated 10.06.2009 for trading activity and the unit has commenced their authorised operation w.e.f. 12.12.2015 and their LoA was valid upto 11.11.2025. The Committee revived the performance of the unit for the last 5 year block period in 225th meeting held on 16.04.2026 and noted that the achievement of NFE is NIL as compared to the projected NFE and the unit has not submitted APRs on time. Shri Dhaval Chellani, representative of the firm appeared before the Committee. The Committee after due deliberation decided not to renew their LoA for any further period as the unit has not undertaken any activity during the block period of 05 years. The Committee further directed:- i. To initiate action for cancellation of their Letter of Approval (LoA). 3. Babu International M/s. Babu International, KASEZ is an approved unit for manufacturing of Shoddy Synthetic Yarn, Shoddy Woollen Yarn, Blankets, Synthetic Pulled Fibre, Blazer Cloth and furnishing Fabrics includes an intermediate product vide LoA No. KASEZ/IA/1922/2003- 04 dated 16-06-2003, as amended from time to time and their LoA is valid up to 30.06.2026. The said unit is a used/worn clothing unit and therefore their performance was monitored in light of the following: - a.

amended from time to time and their LoA is valid up to 30.06.2026. The said unit is a used/worn clothing unit and therefore their performance was monitored in light of the following: - a. Rule 54 of the Special Economic Zone Rules, 2006 b. Policy dated 13.02.2018 and revised policy guidelines dated 27.05.2021 for used/worn clothes units. As per directive, the unit has to comply the following conditions: (i) 66.67% i.e. 2/3rd of the exports in terms of annual turnover and (ii) 50% in terms of tonnage Shri Inderjit Walia, Partner of the unit appeared before the Committee. The Committee perused the performance of the unit for the period from2018-19 to 2025-26 and noted that: (i) The unit has cumulatively achieved positive NFE during the monitoring period from 01.12.2018 to 31.03.2026. 14 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

(ii) There is a shortfall of 0.22% in the export obligations in terms of tonnage. (iii) There is a pending foreign exchange realization amounts to USD 4,21,246 as on 31.03.2026 (iv) There is delays in submission of Annual Performance Report (APRs) for the F.Y. 2018-19 to 2023-24. The Committee asked the unit’s representative about the pending foreign exchange realization and shortfall in export obligation. In reply, Shri Walia stated that the pending realization pertains to the current year and the shortfall in terms of quantity would be achieved within the current month (i.e. by 30.06.2026).

ation. In reply, Shri Walia stated that the pending realization pertains to the current year and the shortfall in terms of quantity would be achieved within the current month (i.e. by 30.06.2026).
The Committee directed the representative to submit the details of pending foreign exchange realization along with copies of the relevant e-BRCs evidencing realization. In cases where the realization is beyond the prescribed period, details of any extension granted by the AD Bank or the RBI should also be furnished. The Committee after due deliberation directed the DC office to forward the unit’s proposal for extension of LoA to the Board of Approval (BoA) for consideration of further extension in terms of proviso to Rule 18 (4) (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2018- 19, 2019-20, 2020-21, 2021-22, 2022-23, 2023-24 without effect on procedure of sending proposal to BoA. 4. Canam International Pvt. Ltd., M/s. Canam International Pvt. Ltd., KASEZ is an approved unit with LoA dated 03.05.2001 issued from F. No. KASEZ/IA/1813/2001/171 for manufacturing of Wipers and Garments etc. made out of worn/used clothing, as amended from time to time. Their LoA is valid upto 30.06.2026. performance was monitored in light of the following:- (i) 66.67% i.e. 2/3rd of the exports in terms of annual turnover and (ii) 50% in terms of tonnage 15 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

nce was monitored in light of the following:- (i) 66.67% i.e. 2/3rd of the exports in terms of annual turnover and (ii) 50% in terms of tonnage 15 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Shri Raghavendra Singh, Director of the company and Shri Naresh Chauhan, representative of the company appeared before the Committee. (i) The unit has-cumulatively achieved positive NFE during the (ii) The unit has achieved the export obligation in term of value and tonnage as per policy guidelines. (iii) There is a pending foreign exchange realization amounts to Rs. 1833.73 lakhs as on 31.03.2026 (iv) (APRs) for the F.Y. 2018-19, 2022-23, 2023-24 & 2024-25. The Committee asked the unit’s representative about the pending foreign exchange realization. In reply, Shri Singh stated that the pending realization pertains to export made during the last three months.
The Committee directed the representative to submit the details of pending foreign exchange realization along with copies of the relevant e-BRCs evidencing realization. In cases where the realization is beyond the prescribed period, details of any extension granted by the AD Bank or the RBI should also be furnished. (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2018- 19, 2022-23, 2023-24 & 2024-25. 5. Flax Apparels Pvt. Ltd., M/s. Flax Apparels Pvt. Ltd., KASEZ is an approved unit issued with LoA F.No.

unit for delay in submission of APRs for the period 2018- 19, 2022-23, 2023-24 & 2024-25. 5. Flax Apparels Pvt. Ltd., M/s. Flax Apparels Pvt. Ltd., KASEZ is an approved unit issued with LoA F.No. KFTZ/IA/1626/96/1213 dated 15.05.1996 for manufacturing of readymade garments, knitwears and made up from used/ worn clothes, as amended from time to time. Their LoA is valid upto 30.06.2026. 16 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Shri Manmohan Singh, representative of the company appeared before the Committee. (i) The unit has-cumulatively achieved positive NFE during the (ii) (iii) There is a pending foreign exchange realization amounts to USD 6,05,613.04 as on 31.03.2026 (iv) (APRs) for the F.Y. 2018-19, 2019-20, 2020-21, 2021-22 & 2023-24. The Committee asked the unit’s representative about the pending foreign exchange realization. In reply, Shri Singh stated that the pending realization pertains to the current year. The Committee directed the representative to submit the details of pending foreign exchange realization along with copies of the relevant e-BRCs evidencing realization. In cases where the realization is beyond the prescribed period, details of any extension granted by the AD Bank or the RBI should also be furnished. (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2018- 19, 2019-20, 2020-21, 2021-22 & 2023-24. 6. Lotus Recyclers, M/s. Lotus Recyclers (earlier known as M/s.

e of Show Cause notice to the unit for delay in submission of APRs for the period 2018- 19, 2019-20, 2020-21, 2021-22 & 2023-24. 6. Lotus Recyclers, M/s. Lotus Recyclers (earlier known as M/s. Texool Wastesavers), KASEZ is an approved unit issued with LoA F.No. KFTZ/IA/1793/2K/5568 dated 03.10.2000 for manufacturing of 17 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

reconditioned clothing, rags, blankets etc. made from raw material, as amended from time to time. Their LoA is valid upto 30.06.2026. Shri Jitender Khushalani, Partner of unit appeared before the Committee. (i) (ii) There is a shortfall of 0.11% in the export obligations in terms of tonnage. (iii) There is a pending foreign exchange realization amounts to Rs. 426 lakhs as on 31.03.2026. (iv) (APRs) for the F.Y. 2018-19, 2019-20, 2020-21, 2021-22, 2022- 23, 2023-24 & 2024-25. The Committee asked the unit’s representative about the pending foreign exchange realization and delay in submission of APRs. In reply, Shri Khushalani stated that the pending realization pertains to export made during the F.Y. 2025-26 and the major delay in submission of APRs for the year 2019-20, 2020-21 & 2021-22 was due to Covid pandemic. The Committee further asked about shortfall in export obligation.

e F.Y. 2025-26 and the major delay in submission of APRs for the year 2019-20, 2020-21 & 2021-22 was due to Covid pandemic. The Committee further asked about shortfall in export obligation. In reply, Shri Khushalani stated that the shortfall in terms of quantity would be achieved by the end of June, 2026 The Committee directed the representative to submit the details of pending foreign exchange realization along with copies of the relevant e-BRCs evidencing realization. In cases where the realization is beyond the prescribed period, details of any extension granted by the AD Bank or the RBI should also be furnished. The Committee after due deliberation directed the DC office after submitting the all short fall documents to forward the unit’s proposal 18 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

for extension of LoA to the Board of Approval (BoA) for consideration of further extension in terms of proviso to Rule 18 (4) (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2018-19, 2019-20, 2020-21, 2021-22, 2022-23, 2023-24 & 2024-25. 7. Maruti Exports M/s. Maruti Exports, KASEZ is an approved unit issued with LoA F.No. KFTZ/IA/1677(A)/97dated 30.07.1997 for Segregation of Textile waste, waste yarn, reconditioning clothing, Mutilated rags, Chindi, Cut Wiper, Garbage from worn used clothes, made-up sets, Comforter shells, pillow shells, quilt covers, readymade woven garments, as amended from time to time.

ing, Mutilated rags, Chindi, Cut Wiper, Garbage from worn used clothes, made-up sets, Comforter shells, pillow shells, quilt covers, readymade woven garments, as amended from time to time. Their LoA is valid upto 30.06.2026. Shri Rakesh Jain, Partner of the unit appeared before the Committee. (i) The unit has-cumulatively achieved positive NFE during the (ii) (iii) The unit has submitted Annual Performance Report (APRs) in time. (c). 8. Om Siddh Vinayak Impex Pvt. Ltd. 19 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

M/s. Om Siddh Vinayak Impex Pvt. Ltd KASEZ is an approved unit issued with LoA F.No. KASEZ/IA/1860/2001/10043 dated 30.01.2002 for manufacturing of woolen/synthetic/Hosiery Mixed Clothing/Used

worn

Clothing,

Uncut

for

mutilation, waste/yarns/tows/thread waste/soft waste/dyed waste and waste from job stock lot from virgin material. Reconditioning of clothes selected from old, used worn clothing/rags (worn clothing/wipes. Readymade garments duly stitched from pants and clothes) raw wools/waste/yarns/top for making carpet yarns as amended from time to time. Their LoA is valid upto 30.06.2026. Shri Vikas Jain, Partner of the unit appeared before the Committee. (i) (ii) (iii) (APRs) for the F.Y. 2024-25. (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2024- 25. 9. Raghvani Textiles Pvt. Ltd., M/s. Raghvani Textiles Pvt. Ltd., KASEZ is an approved unit issued with LoA F.No.

w Cause notice to the unit for delay in submission of APRs for the period 2024- 25. 9. Raghvani Textiles Pvt. Ltd., M/s. Raghvani Textiles Pvt. Ltd., KASEZ is an approved unit issued with LoA F.No. KFTZ/IA/1749/99dated 23.08.1999 for manufacturing of reprocessed garments, used clothing/secondary textile 20 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

materials/clipping/rags/industrial

wipers/shoddy

wool/yarn/ blankets/ shawl and other recyclable textile material as amended from time to time. Their LoA is valid upto 30.06.2026. Shri Pavitra Kumar, Manager of the company appeared before the Committee. (i) (ii) (iii) There are 03 days’ delays in submission of Annual Performance Report (APRs) for the F.Y. 2022-23. (c) and the Committee condoned the delay in filing of APR for 2022-23. 10. Safari Fine Clothing Pvt. Ltd., M/s. Safari Fine Clothing Pvt. Ltd., KASEZ is an approved unit issued with LoA F.No. KASEZ/IA/1852/2001-02 dated 05.10.2001 for manufacturing of T-shirts wipers, clothing, towel rages, fleece wipers, colour T-shirts wipers as amended from time to time. Their LoA is valid upto 30.06.2026. 21 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

-shirts wipers, clothing, towel rages, fleece wipers, colour T-shirts wipers as amended from time to time. Their LoA is valid upto 30.06.2026. 21 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Shri Rajesh Vashisth, Director of the company appeared before the Committee. from 2018-19 to 2025-26 and noted that: (i) (ii) (iii) (APRs) for the F.Y. 2018-19, 2019-20, 2020-21, 2021-22, 2022- 23, 2023-24 & 2024-25 (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2018- 19, 2019-20, 2020-21, 2021-22, 2022-23, 2023-24 & 2024-25. 11. Star Shine Clothing Pvt. Ltd., M/s. Star Shine Clothing Pvt. Ltd., KASEZ is an approved unit issued with LoA F.No. KASEZ/IA/036/2004-05 dated 14.09.2006 for manufacturing

of

all

kinds

of

repaired/reprocessed garments/secondary textile material/ used clothing/ rags/ shoddy wool blankets and shawls/ clipping industrial wipers and other recyclable textile material as amended from time to time. Their LoA is valid upto 30.06.2026. 22 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

hawls/ clipping industrial wipers and other recyclable textile material as amended from time to time. Their LoA is valid upto 30.06.2026. 22 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Shri Zamir Dosani, Director of unit appeared before the Committee. (i) (ii) (iii) There is a pending foreign exchange realization amounts to USD 154570.17 as on 31.03.2026 (iv) (APRs) for the F.Y. 2019-20, 2020-21 & 2021-22. The Committee asked the unit’s representative about the pending foreign exchange realization. In reply, Shri Dosani stated that the pending realization pertains to export made during the F.Y. 2025- 26. The DC Customs, KASEZ has reported that there is difference between the export figures submitted by Unit and data available with Customs, KASEZ. However, the said difference has not resulted in any significant impact on the NFE or export obligation in value terms of the unit. The Committee directed the representative to submit the details of pending foreign exchange realization along with copies of the relevant e-BRCs evidencing realization.

value terms of the unit. The Committee directed the representative to submit the details of pending foreign exchange realization along with copies of the relevant e-BRCs evidencing realization. In cases where the realization is beyond the prescribed period, details of any extension granted by the AD Bank or the RBI should also be furnished. the unit’s proposal for extension of LoA after submitting the shortfall reports to the Board of Approval (BoA) for consideration of further extension in terms of proviso to Rule 18 (4) (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2019-20, 2020-21 & 2021-22. 12. Texpoly Impex M/s. Texpoly Impex, KASEZ is an approved unit issued with LoA F.No. KFTZ/IA/1601/1995 dated 14.09.2001 for manufacturing of clothing and wipers made out of worn/used garments etc. as amended from time to time. Their LoA is valid upto 30.06.2026. 23 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

r manufacturing of clothing and wipers made out of worn/used garments etc. as amended from time to time. Their LoA is valid upto 30.06.2026. 23 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Mr. Sarfaroz and Mayur Vyas, authorized representative of the unit appeared before the Committee. (i) (ii) (iii) There is a pending foreign exchange realization amounts to USD 8,41,526.94 and EURO 19,658.52, as on 31.03.2026 (iv) (APRs) for the F.Y. 2018-19, 2021-22, 2022-23 & 2023-24. The Committee directed the representative to submit the details of pending foreign exchange realization along with copies of the relevant e-BRCs evidencing realization. In cases where the realization is beyond the prescribed period, details of any extension granted by the AD Bank or the RBI should also be furnished. the unit’s proposal after submitting the shortfall documents for extension of LoA to the Board of Approval (BoA) for consideration of further extension in terms of proviso to Rule 18 (4) (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2018-19, 2021-22, 2022-23 & 2023-24 13. Texwool Spinners and Clothing M/s. Texwool Spinners and Clothing (Earlier Known as M/s Texool Spinners) KASEZ is an approved unit issued with LoA F.No. KASEZ/IA/10/2004-05/2755 dated 22.06.2004 for manufacturing of woolen & synthetic yarn, as amended from time to time. Their LoA is valid upto 30.06.2026. 24 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

/2004-05/2755 dated 22.06.2004 for manufacturing of woolen & synthetic yarn, as amended from time to time. Their LoA is valid upto 30.06.2026. 24 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Mr. Sarfaroz and Mayur Vyas, authorized representative of the unit appeared before the Committee. (i) (ii) (iii) There is a pending foreign exchange realization amounts to USD 1,32,884.90, as on 31.03.2026 (iv) (APRs) for the F.Y. 2021-22 & 2022-23. The Committee asked the unit’s representative about the pending foreign exchange realization. In reply, Shri Vyas stated that the pending realization pertains to export made during the F.Y. 2025- 26 and most of amount has been realized in May, 2026. The Committee directed the representative to submit the details of pending foreign exchange realization along with copies of the relevant e-BRCs evidencing realization. In cases where the realization is beyond the prescribed period, details of any extension granted by the AD Bank or the RBI should also be furnished. the unit’s proposal after submitting the shortfall documents for extension of LoA to the Board of Approval (BoA) for consideration of further extension in terms of proviso to Rule 18 (4) (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2021-22 & 2022- 23 14. Tulip Exim Pvt. Ltd. 25 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2021-22 & 2022- 23 14. Tulip Exim Pvt. Ltd. 25 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

M/s. Tulip Exim Pvt. Ltd., KASEZ is an approved unit issued with LoA F.No. KSEZ/IA/1854/2001-02 dated 15.10.2001 for manufacturing

of

reprocessing/reconditioning

of

used garments/textiles, as amended from time to time. Their LoA is valid upto 30.06.2026. Mr. Faijaz Talu, representative of the company appeared before the Committee. (i) (ii) (iii) The unit has submitted Annual Performance Report (APRs) in time. (c). 15. U.S. Clothing India Pvt. Ltd. M/s. U.S. Clothing India Pvt. Ltd, KASEZ is an approved unit for manufacturing of reprocessing sorting grading, cutting, mutilation etc. of used garments/textiles/clothes/used clothing, vide LoA No. KASEZ/IA/1865/2001-02 dated 31.12.2001, as amended from time to time and their LoA is valid up to 30.06.2026. performance was monitored in light of the following: - 26 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

dated 31.12.2001, as amended from time to time and their LoA is valid up to 30.06.2026. performance was monitored in light of the following: - 26 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

(i) 66.67% i.e. 2/3rd of the exports in terms of annual turnover and (ii) 50% in terms of tonnage Mr. Saddam Talu, Director of the unit appeared before the Committee. (i) (ii) There is a shortfall of 0.20% in the export obligations in terms of tonnage. (iii) The unit has submitted Annual Performance Report (APRs) in time. The Committee asked the unit’s representative about shortfall in export obligation. In reply, Mr. Talu stated that the shortfall in terms of quantity has been achieved in the month of May, 2026. the unit’s proposal for extension of LoA after submitting the shortfall documents to the Board of Approval (BoA) for consideration of further extension in terms of proviso to Rule 18 (4) (c). SUPPLEMENTARY AGENDA ITEM NO. 227.5.1 Request from M/s. Transworld Furtichem Limited, KASEZ for additional Location and capacity enhancement with revision of projection for remaining block period. M/s. Transworld Furtichem Pvt. Ltd. KASEZ is an approved unit for Manufacturing of N.P.K. Fertilizers vide Letter of Approval No. KASEZ/IA/024/2004-05 dated 26.10.2004, as amended/ extended from time to time. Further Letter of intent has been issued to them for the Warehouse No.01 & 04, Himalaya Complex, Sector IV, KASEZ Gandhidham vide F No.

ated 26.10.2004, as amended/ extended from time to time. Further Letter of intent has been issued to them for the Warehouse No.01 & 04, Himalaya Complex, Sector IV, KASEZ Gandhidham vide F No. KASEZ-AUTH0Misc/10/2025-SEZ–Kandla dated 29-05-2026 as per auction policy dated 01.04.2006 as modified from time to time by the KASEZ Authority. 27 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

Now the said unit has requested for expansion of manufacturing activity in their existing LoA. Shri Hiren Vora, Authorised Representatives of the company appeared before the Committee to explain the proposal. The Approval Committee after due deliberation decided to approve the proposal for Addition of Location i.e. Himalaya Warehouse 01 & 04, KASEZ, admeasuring area 4800.00 sq. mtrs and capacity enhancement with revision of projection for remaining block period of block year i.e.2022-2027 in their existing LoA subject to submission of item wise capacity enhancement, details of employment projection and revised NFE projection for remaining block period of 2022-2027 and also subject to standard terms and conditions. SUPPLEMENTARY AGENDA ITEM NO. 227.5.2 Monitoring of ANNUAL PERFORMANCE REPORT (APR) of the 03used/worn clothing units.

1. Kandla Exim Pvt. Ltd. M/s. Kandla Exim Pvt. Ltd., KASEZ is an approved unit issued with LoA F.No.

227.5.2 Monitoring of ANNUAL PERFORMANCE REPORT (APR) of the 03used/worn clothing units.

1. Kandla Exim Pvt. Ltd. M/s. Kandla Exim Pvt. Ltd., KASEZ is an approved unit issued with LoA F.No. KASEZ/IA/1888/2002-03/15519 dated 14.10.2002 for manufacturing of all type of shoddy yarn, carpet yarn, worsted/non worsted yarn, blanket etc, as amended from time to time .Their LoA is valid upto 30.06.2026. Mr. Faizan Coatwala, representative of the company appeared before the Committee. from 2018-19 to 2025-26 and noted that: (i) (ii) 28 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

(iii) (APRs) for the F.Y. 2018-19, 2021-22 & 2022-23. (iv) The unit has not submitted the details of pending foreign exchange realization. The Committee directed the unit’s representative to submit the details of pending foreign exchange realization as on 31.03.2026 duly certified by C.A. (c) and also directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APRs for the period 2018- 19, 2021-22& 2022-23. 2. Anita Exports M/s. Anita Exports, KASEZ is an approved unit issued with LoA F.No. KFTZ/IA/1628/96-97/1198 dated 15.05.1996 for manufacturing of woollen/synthetic/hosiery/mixed clothing/ used worn/yarns/tows, reconditioning of clothes selected from old, used worn clothing/ rags etc., as amended from time to time. Their LoA is valid upto 30.06.2026. (i) 66.67% i.e. 2/3rd of the exports in terms of annual turnover and Mr.

ected from old, used worn clothing/ rags etc., as amended from time to time. Their LoA is valid upto 30.06.2026. (i) 66.67% i.e. 2/3rd of the exports in terms of annual turnover and Mr. Rambhai Ahir, representative of the unit appeared before the Committee. The Committee noted that the DC office vide letter dated 29.04.2026 had sought details from worn/used clothing units in KASEZ regarding export obligation fulfilment and Net Foreign Exchange (NFE) earnings in prescribed format, duly certified by C.A. However, the said unit has not furnished the required performance details in accordance with policy guidelines dated 27.05.2021, including the NFE achieved 29 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

during the period from 01.12.2018 to 31.03.2026 for the purpose of monitoring by the UAC. The monitoring has been carried out based on the records available with the DC office. The Committee perused the performance of the unit as per details available with the office for the period from2018-19 to 2025-26 (i.e. upto 28.02.2026 and noted that: (i) The unit has not submitted the APRs for the years 2022-23, 2023-24, 2024-25 & 2025-26. (ii) The unit has failed to achieved the export obligation in term of value and tonnage as per policy guidelines. The unit achieved 33.88% of the prescribed export obligation against 66.67% (i.e. 2/3rd of the exports in terms of annual turnover) and in terms of tonnage, the unit achieved only 22.12% against the stipulated requirement of 50%, resulting in a significant shortfall in both terms.

rd of the exports in terms of annual turnover) and in terms of tonnage, the unit achieved only 22.12% against the stipulated requirement of 50%, resulting in a significant shortfall in both terms. (iii) Lease rent and user charges is pending to Rs. 53,27,535/- upto 30.06.2026. (iv) (APRs) for the F.Y. 2019-20, 2020-21& 2021-22. on the facts available with the DC office for necessary action in terms of proviso to Rule 18 (4) (c) and also directed to initiate action for issuance of Show Cause notice to the unit for non-submission and delay in filing of APRs for the period 2019-20, 2020-21, 2021-22, 2022-23, 2023-24 & 2024-25. 3. Jindal Fibres M/s. Jindal Fibres, KASEZ is an approved unit issued with LoA F.No. KASEZ/IA/1890/2002-03 dated 03.03.2003 for processing & segregation of textile waste, reconditioning of clothing and manufacturing of yarn and yarn products etc., as amended from time to time. Their LoA is valid upto 30.06.2026. performance was monitored in light of the following: - 30 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

nd yarn products etc., as amended from time to time. Their LoA is valid upto 30.06.2026. performance was monitored in light of the following: - 30 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

(i) 66.67% i.e. 2/3rd of the exports in terms of annual turnover and Mr. Mehfooz khan, representative of the unit appeared before the Committee. The Committee noted that the DC office vide letter dated 29.04.2026 had sought details from worn/used clothing units in KASEZ regarding export obligation fulfilment and Net Foreign Exchange (NFE) earnings in prescribed format, duly certified by C.A. However, the said unit has not furnished the required performance details in accordance with policy guidelines dated 27.05.2021, including the NFE achieved during the period from 01.12.2018 to 31.03.2026 for the purpose of monitoring by the UAC. The monitoring has been carried out based on the records available with the DC office. The Committee perused the performance of the unit as per details available with the office for the period from2018-19 to 2025-26 (i.e. upto 28.02.2026 and noted that: (i) The unit has not submitted the APRs for the years 2024-25 & 2025-26. (ii) The unit has failed to achieved the export obligation in term of value and tonnage as per policy guidelines. The unit achieved 66.01% of the prescribed export obligation against 66.67% (i.e. 2/3rd of the exports in terms of annual turnover) and in terms of tonnage, the unit achieved only 22.24% against the stipulated requirement of 50%, resulting in a significant shortfall in both terms.

rd of the exports in terms of annual turnover) and in terms of tonnage, the unit achieved only 22.24% against the stipulated requirement of 50%, resulting in a significant shortfall in both terms. (iii) Lease rent and user charges is pending to Rs. 32,90,053/- upto 30.06.2026. (iv) (APRs) for the F.Y. 2018-19, 2019-20, 2020-21, 2021-22, 2022- 23 & 2023-24. on the facts available with the DC office for necessary action in terms of proviso to Rule 18 (4) (c) and also directed to initiate action for 31 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026

issuance of Show Cause notice to the unit for non-submission and delay in filing of APRs for the period 2018-19, 2019-20, 2020-21, 2021-22, 2022-23, 2023-24 & 2024-25. SUPPLEMENTARY AGENDA ITEM NO. 227.5.3 Approval of Factory Licence under the Factories Act, 1948 The Committee noted the DC office had issued four factory licences under the Factories Act, 1948 and a proposal placed before the Approval Committee for ratification of the approval granted by the DC, KASEZ.

tee noted the DC office had issued four factory licences under the Factories Act, 1948 and a proposal placed before the Approval Committee for ratification of the approval granted by the DC, KASEZ. The Committee further noted that Chapter IV, section 8 of Gujarat Special Economic Zone Act, 2004, states as follows: “In addition to the members of the [Approval Committee] [Substituted for 'Unit Approval Committee' by Gujarat 24 of 2007, dated 18th August 2007] constituted by the Government of India for the Zone, there shall be following members to the Committee, namely: - (i) An officer from the Industries and Mines Department nominated to the office of the Development Commissioner; (ii) An officer from the Forests and Environment Department nominated to the office of the Development Commissioner; (iii) An officer from the Energy and Petrochemicals Department nominated to the office of the Development Commissioner; (iv) An officer from the Labour and Employment Department nominated to the office of the Development Commissioner. Accordingly, the Committee after due deliberation directed the DC office to circulate the agenda to the above members to take their consent for ratification of the approval granted by DC, KASEZ to the four units under Factories Act, 1948. The meeting ended with a vote of thanks to the Chair. (Dnyaneshwar Bhalchandra Patil) Development Commissioner Kandla Special Economic Zone 32 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/130405/2026