Minutes of the 75th meeting of the BoA for SEZ held on 8th March, 2017

to consider setting up of Special Economic Zones and other miscellaneous proposals The Seventy Fifth (75%) meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) was held on है March, 2017 under the Chairpersonship of Ms. Rita Teaotia, Secretary, Department of Commerce, at 10.00 A.M. in Room No. 47, Udyog Bhawan, New Delhi to consider the proposals in respect of notified/appreved SEZs. The list of participants is Annexed (Annexure-1), Item No. 75.1: Requests for extension of validity of formal approvals (5 proposals) BoA in its meeting held on 14 September, 2012, examining similar cases observed as under: - ; “The Board advised the Development Commissioners to recommend the requests for extension of formal approval beyond 5" year and onwards only after satisfying that the developer has taken sufficient steps towards operationalisation of the project and further extension is based on justifiable reasons. Board also observed that extensions may not be granted as a matter of routine unless some progress has been made on ground by the developers. The Board, therefore, after deliberations, extended the validity of the formal approvai to the requests for extensions beyond fifth years for a period of one year and those beyond sixth year for a period of 6 months from the date of expiry of last extension”. @ Request of M/s. Indus Gene Expression Ltd.

r extensions beyond fifth years for a period of one year and those beyond sixth year for a period of 6 months from the date of expiry of last extension”. @ Request of M/s. Indus Gene Expression Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Biotech and related activities at Kedur and Settipali villages, Chilamathur Mandal, Anantapur District, Andhra Pradesh, beyond 13% February, 2017 : The Board, after delibetations, extended the validity of the formal approval up to 13" February, 2018. . (id) Request of M/s. SEZ Biotech Services Pyt. Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Biotechnology at Manjari Budruk, Taluka Haveli, District Pune, Maharashtra, beyond 27" March, 2017 , The Board, after deliberations, extended the validity of the formal approval up to 27" March, 2018. ee (11) Request of M/s. Kandla Port Trust for further extension of the validity period of formal approval, granted for setting up of port based multi product SEZ at Kandla & Tuna Area, beyond 6" May, 2017 The Board, after deliberations, extended the validity of the formal approval up to 6" May, 2018. 1|Page

nted for setting up of port based multi product SEZ at Kandla & Tuna Area, beyond 6" May, 2017 The Board, after deliberations, extended the validity of the formal approval up to 6" May, 2018. 1|Page

further extension of the validity peried of formal approval, granted for setting up of sector specific SEZ for IT/ITES/BPO/Electronic Hardware at “Brooke fields”, Village Kundalahalli, Hobli Krishnarajapuram, Taluk Bangalore South, Karnataka, beyond 31° March 2017 The Board, after deliberations, extended the validity of the formal approval up to 317 March, 2018, (v) Request of M/s. Golden Tower Infratech Pvt. Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at Plot No. 8, Sector-144, Neida, Uttar Pradesh, beyond ged September 2016 The Board, after deliberations, extended the validity of the formal approval up to _2TM September, 2017. Item No, 75.2 Requests for extension of LoP beyond 3" Year onwards (7 proposals) e As per Rule 18(1) of the SEZ Rules, the approval Committee may approve or reject a proposal for setting up of Unit in a Special Economic Zone. Cases for consideration of extension of Letter of Permission (LoP)s 1.0 units in SEZs are governed by Rule 19(4) of SEZ Rules. Rule 19(4) states that an LoP shall be valid for one year. First Proviso grants power to DCs for extending the LoP not exceeding 2 years.

)s 1.0 units in SEZs are governed by Rule 19(4) of SEZ Rules. Rule 19(4) states that an LoP shall be valid for one year. First Proviso grants power to DCs for extending the LoP not exceeding 2 years. Second Proviso grants further power to DCs for extending the LoP for one more year but subject to the condition that two- thirds of activities including construction, relating to the setting up of the Unit is complete and a Chartered Engineer’s certificate to this effect is submitted by the entrepreneur. है Extensions beyond 3४४ year (in cases where two-third activities are not complete) and 4" ‘year are granted by BoA. ¢ BoA can extend the validity for a period of one year at a time. e There is no time limit up to which the Board can extend the validity @ Request of M/s. Icreon Communications Pvt. Ltd. (Unit-ID, a unit in NSEZ at Noida, Uttar Pradesh for extension of validity period of its LoP beyond 28" February 2017. The Board, after deliberations, extended the validity of the LoP up to 28 February, 2018. (ii) Request of M/s Kusum Healthcare Pvt. Ltd., a unit in Indore SEZ for extension of validity period of its LoP beyond 28% February 2017 The B oard, after deliberations, extended the validity of the LoP-up to28" February,2018 न (iii) Request of M/s. APPL Industries Ltd., a unit in the multi product SEZ being developed by M/s. Dahej SEZ at Bharuch, Gujarat for extension of Letter of Permission (LOP) beyond 13" February, 2017 The Board, after deliberations, extended the validity of the LoP up to 13" February, 2018. \ 0०४५ हे 2[Page

at Bharuch, Gujarat for extension of Letter of Permission (LOP) beyond 13" February, 2017 The Board, after deliberations, extended the validity of the LoP up to 13" February, 2018. \ 0०४५ हे 2[Page

being developed by M/s. Dahej SEZ at Bharuch, Gujarat for extension of Letter of Permission (LOP) beyond 5" February, 2017 The Board, after deliberations, extended the validity of the LoP up to 5" February, 2018. (v) Request of M/s. Astra Specialty Compounds India Pvt. Ltd., a unit in the multi product SEZ being developed by M/s. Dahej SEZ at Bharuch, Gujarat for extension of Letter of Permission (LOP) beyond 5° February, 2017 — The Board, after deliberations, extended the validity of the LoP up to gh February, 2018. (vi) Request of M/s. Eternity Innovations & Technologies Pvt. Ltd., a unit in MIDC SEZ at Rajiv Infetech Park, Hinjewadi, Phase_IIIl, Pune, Maharashtra for extension of _

The Board, after deliberations, extended the validity of the LoP up to 107 September, 2017
(Penalty free extension has been provided by MIDC till 107 September, 2017).
(vii) 
Request of M/s. Zydus Technologies Limited, a unit in pharmaceutical and
biotechnology SEZ developed by M/s. Zydus Infrastructure Pvt. Ltd. at Matoda Ta. Sanand,
Distt. Anmedabad for extension of Letter of Permission (LOP) beyond 28" June, 2017
The Board, after deliberations, extended the validity of the LoP up to 28% June, 2018.
Item No. 75.3 Requests for co-developer (2 proposals)
@ 
Request of M/s. Saicon Infratek Pvt. Ltd.

8" June, 2017
The Board, after deliberations, extended the validity of the LoP up to 28% June, 2018.
Item No. 75.3 Requests for co-developer (2 proposals)
@ 
Request of M/s. Saicon Infratek Pvt. Ltd. for co-developer in the sector specific
SEZ for IT/ITES at Rajiv Gandhi Infotech Park, Phase-II, Hinjewadi, Pune, Maharashtra,
being developed by M/s. Maharashtra Industrial Development Corporation (MIDC)
After deliberations, the Board approved the proposal of M/s Saicon Infratek Pvt. Ltd. for
construction of buildings and related infrastructure for IT/ITES Units, development of space of
TTAITES unit and all default authorized operations in the SEZ over an area of 17463 sq. mtrs in
accordance with the co-developer agreement entered into with the developer, subject to standard
terms and conditions as per SEZ Act and Rules.
(ii) 
Request of M/s. Peak Air Pvt. Ltd. for co-developer in the sector specific SEZ
for IT/ITES at Block 9, Kakkanad Village, Kanayanoor Taluk, Ernakulam District, Kerala
being developed by M/s. SmartCity (Kochi) Infrastructure Pvt. Ltd
After—deliberations, the—Board—approved the proposal of M/s Peak Air Pvt-_Ltd. for
construction of Internet Service, Live Telecast, Surveillance, VoIP Services, IPTV, System
Integration, 
and. VPN services, IT Hardware, Telecom Products, Electronic Products and
accessories, consistently fo all existing units in SCK-01 Building and the new units which are
coming up in SmartCity (Kochi) Infrastructure Pvt. Lid.

dware, Telecom Products, Electronic Products and
accessories, consistently fo all existing units in SCK-01 Building and the new units which are
coming up in SmartCity (Kochi) Infrastructure Pvt. Lid. SEZ in accordance with the co-developer
agreement entered into with the developer, subject to standard terms and conditions as per SEZ Act
and Rules.
TV ae
a
3|Page

Item No, 75.4 Proposals for setting up of New SEZs (5 proposals)
@ 
Request of M/s. Modern Asset, Bangalore for setting up of sector specific SEZ for
IT/ITES at Survey No. 2/1 & 2/2, Venkatala Village, Yelahanka Hobli, Bangaluru, Karnataka,
over an area of 2.33 hectares.
The Board, after deliberations, approved the proposal for setting up of a sector specific
‘Special Economic Zone for IT/ITES at Survey No. 2/1 & 2/2, Venkatala Village, Yelahanka Hobli,
Bangaluru, Katnataka, over an area of 2.33 hectares.
(ii) 
Request of M/s. Modern Asset (Phase —-I]}), Bangalore for setting up of sector
specific SEZ for IT/ITES at Survey Ne. 2/2, Venkatala Village, Yelahanka Hobli, Bangaluru,
Karnataka, over an aréa of 3.22 hectares.
Special Economic Zone for ITATES at Survey No. 2/2, Venkatala Village, Yelahanka Hobli,
Bangaluru, Karnataka, over an area of 3.22 hectares.
(iii) 
Request of M/s.

aka, over an aréa of 3.22 hectares.
Special Economic Zone for ITATES at Survey No. 2/2, Venkatala Village, Yelahanka Hobli,
Bangaluru, Karnataka, over an area of 3.22 hectares.
(iii) 
Request of M/s. Oracle India Private Limited for setting up of sector specific
SEZ for IT/ITES at Kadubeesanahalli Village, Varthur Hobli, Outer Ring Road, Bangalore
East Taluk, Bangalore, Karnataka, over an area of 5.55 hectares.
Special Economic Zone for IT/ITES at Kadubeesanahalli Village, Varthur Hobli, Outer Ring Road,
Bangalore East Taluk, Bangalore, Karnataka, over an area of 5.55 hectares.
(iv) 
Request of M/s. L&T Construction Equipment Limited (Reality Division) for
setting up of a sector specific SEZ for TI/ITES at L&T Campus, Bellary Road,
Byatarayanapura, Next te GK VK, Bangaluru, Karnataka over an area of 2.34 Hectares.
Special Economic Zone for IT/ITES at L&T Campus, Bellary Road, Byatarayanaputa, Next to
GKYVK, Bangaluru, Karnataka, over an area of 2.34 hectares,
(v) 
Request of M/s. L&T Construction Equipment Limited (Reality Division) for
setting up of a sector specific SEZ for IT/ITES at L&T Park SEZ Plot 2, L&T Campus,
Bellary Road, Byatarayanapura, Next to GKVK, Bangaluru, Karnataka over an area of 4.95
Hectares.
है 
Economic Zone for IT/ITES at L&T Park SEZ Plot 2, L&T Campus, Bellary Road,
Byatarayanapura, Next to GK VK, Bangaluru, Karnataka, over an area of 4.95 hectares.
Item No.

an area of 4.95
Hectares.
है 
Economic Zone for IT/ITES at L&T Park SEZ Plot 2, L&T Campus, Bellary Road,
Byatarayanapura, Next to GK VK, Bangaluru, Karnataka, over an area of 4.95 hectares.
Item No. 75.5: Change of Shareholding Pattern Cases (8 proposals)
With a view to promote the ease of doing business in India and that restructuring of entity/
business is a fairly common occurrence, BOA in its oo" meeting held on 23.02.2016 decided that
provisions of Rule 74A shall not apply to SEZ Units that do not exit or opt out of the SEZ Scheme by
transferring its assets and liabilities to another person and the SEZ Unit continues to operate as a
going concern in the situations mentioned above. 
The UACs concerned, may consider such
requests under Rule 19(2) of the SEZ Rules, 2006.

acquisitions happen globaily as a result of Business Transfer Agreement which result in transfer of
the SEZ unit of the Indian company on a going concern basis to the acquirer. The BOA decided that
such cases resulting in change of ownership would be decided on merits by the Board of Approvals
on a case to case basis.
* Proposal to incorporate the above decision of BoA in SEZ Rules, 2006 has been
approved and was sent to DLA for vetting.
@ 
Request of M/s. DLF Info City Developers (Chennai) Limited in the sector
specific SEZ for IT/ITES at 1/124, Shivaji Garden, Moonlignt Stop, Nandampakkam Post,
Ramapuram, Mount Poonamalle Road, Chennai for transfer of LoA from M/s. DLF Info City
Developers (Chennai) Limited te M/s.

SEZ for IT/ITES at 1/124, Shivaji Garden, Moonlignt Stop, Nandampakkam Post,
Ramapuram, Mount Poonamalle Road, Chennai for transfer of LoA from M/s. DLF Info City
Developers (Chennai) Limited te M/s. DLF Home Developers Limited in terms of
merger/amalgamation order passed by Hon’ble High Court.
After deliberations, the Board approved the proposal for transfer of LoA from M/s. DLF
Info City Developers (Chennai) Limited to M/s. DLF Home Developers Limited, subject to
following conditions:-
6) 
Seamless continuity of the SEZ activities with unaltered responsibilities and
obligations for the altered developer entity;
(ii) 
Fulfillment of all eligibility criteria applicable to developer, including security
clearances etc., by the altered developer entity and its constituents;
ii) 
Applicability of and compliance with all Revenue./ Company Affairs /SEBI etc, rules
which regulate issues like capital gains, equity change, transfer, taxability etc,
(iv) 
Full financial details relating to change in equity/merger, demerger, amalgamation or
transfer in ownership etc, shall be furnished immediately to Member (IT), CBDT,
Department of Revenue and to the jurisdictional Authority.
(v) 
1718 Assessing Officer shall have the right to assess the taxability of the gain/loss
arising out of the transfer of equity or merger, demerger, amalgamation, transfer and
ownerships etc.

ority.
(v) 
1718 Assessing Officer shall have the right to assess the taxability of the gain/loss
arising out of the transfer of equity or merger, demerger, amalgamation, transfer and
ownerships etc. as may be applicable and eligibility for deduction under relevant
sections of the Income Tax Act, 1961.
(vi) 
The applicant shall comply with relevant State Government laws, including those
relating to lease of land, as applicable.
(vii) . The developer shall furnish details of PAN and jurisdictional assessing officer of the
co-developer to CBDT. 
,
(viii) 
Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
SEZ division to bring clarity on such transactions.
(1) 
Request of M/s. Sahdev International, a unit in NSEZ for change in promoter
and shareholding.
The Board, after deliberations, approved the proposal for change in promoter and
shareholding subject to following conditions:-
i) 
obligations for the altered unit entity;
ii} 
Fulfillment of all eligibility criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents;
iii) 
Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules
which regulate issues like capital gains, equity change, transfer, taxability etc.
5|Page 
TY.

constituents;
iii) 
Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules
which regulate issues like capital gains, equity change, transfer, taxability etc.
5|Page 
TY.

iv) 
Full financial details relating to change in equity/merger, demerger, 
or
transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT,
v) 
The Assessing Officer shall have the right to assess the taxability of the gain/loss
है
vi) 
:
vii) 
The unit shall furnish details of PAN and jurisdictional assessing officer of the unit to
CBDT
viii) 
Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
| 
(iii) 
Request of M/s. Sapient Consulting Pvt. Ltd. under the jurisdiction of NSEZ for
change of shareholding of five units
The Board, after deliberations, approved the proposal for change of shareholding of
five units in different SEZs subject to following conditions:-
i) 
ii) 
Fulfillment of all eligibility criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents
iii) 
| Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules
which regulate issues like capital gains, equity change, transfer, taxability etc.
iv) 
transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT,
v) 
vi) 
vii) 
The unit shall furnish details of PAN and jurisdictional assessing officer of the unit to
CBDT.
viii) 
Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
(iv)___ Request of M/s. H.R.

all furnish details of PAN and jurisdictional assessing officer of the unit to
CBDT.
viii) 
Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
(iv)___ Request of M/s. H.R. Gems, a unit at Sitapura, Jaipur under the jurisdicti
NSEZ for change of proprietorship due to death of proprietor
The Board, after deliberations, approved the proposal for change of proprietorship,
subject to following conditions:-
i) 
ii) 
Fulfillment of all eligibility criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents;
iii) 
Applicability of and compliance with all Revenue / Company Affairs /SEBI ete.
rules which regulate issues like capital gains, equity change, transfer, taxability etc.

iv) 
transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT,
v) 
vi) 
to CBDT.
viii) 
Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
SEZ, division to. bring clarity on such transactions.
(vy) 
Request of M/s. Huron India Pvt. Lid, a unit in the IT/ITES SEZ “of Mis.
Gurgaon Infospace Ltd. at Village Dundahera, Sector-21, Gurgaon, Haryana under the
jurisdiction of NSEZ for change of name & shareholding of the company.
The Board, after deliberations, approved the proposal for change of proprietorship subject
to following conditions:-
i) 
ii) 
Fulfillment of all eligibility criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents;
iii) 
| Applicability of and compliance with all Revenue / Company Affairs /SEBI etc.

criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents;
iii) 
| Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules
which regulate issues like capital gains, equity change, transfer, taxability etc.
iv) 
transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT,
vy) 
vi) 
vii) 
The unit shall furnish details of PAN and jurisdictional assessing officer of the unit to
CBDT.
viii) Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
SBZ division to bring clarity on such transactions.
(vi) 
Request of
| 
iy Request of M/s. Divine Diamonds, unit no. 145, Plot No. 25
Divine Diamonds, unit no. 145, Plot No. 255, 8 urat SEZ under
jurisdiction of KASEZ for change in partnership deed and shareholding pattern.
The Board, after deliberations, approved the proposal for change in partnership and
shareholding pattern subject to following conditions:-
i) 
ii) 
Fulfillment of all eligibility criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents;
cv bo ७)
7)|Page

t to following conditions:-
i) 
ii) 
Fulfillment of all eligibility criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents;
cv bo ७)
7)|Page

rules which regulate issues like capital gains, equity change, transfer, taxability etc.
iv) 
transfer in ownership etc, shall be furnished immediately to Member (IT), CBDT,
v) 
vi) 
vii) 
The unit shall furnish details of PAN and jurisdictional assessing officer of the unit
to CBDT.
viii) Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by 
the
‘SEZ division to bring clarity on such transactions.
(vii) 
Request of M/s. iGate Global Solutions Ltd. under the jurisdiction of NSEZ for
- change of name to M/s. Capgemini Technolegy Services India Limited and change in
shareholding of the company.
After deliberations, the Board approved the proposal for change of name from M/s. iGate
Global Solutions Ltd. to M/s. Capgemini Technology Services India Limited and change in
shareholding pattern of the compariy. subject to following conditions’-
(i) 
Seamless continuity of the SEZ activities with unaltered responsibilities 
and
(ii) 
Fulfillment of all eligibility criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents;
(iii) 
Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules
which regulate issues like capital gains, equity change, transfer, taxability etc.
(iv) 
transfer in ownership etc.

Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules
which regulate issues like capital gains, equity change, transfer, taxability etc.
(iv) 
transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT,
(v) 
ownerships etc, as may be applicable and eligibility for deduction under relevant
(vi) 
(vii) 
The unit shall furnish details of PAN anid jurisdictional assessing officer of the unit to
CBDT.
(शा) Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
(viii) 
Request of M/s. Divija Commercial Properties Ltd. of sector specific SEZ for
IT/ITES at Sy. No. 83/1, Raidurgam, Madhapur, Hyderabad for dilution of stake of 50% to
M/s. RMZ Infotech Park (india) Pvt. Ltd. (Investor and Change in the Board of Directors of
the developer entity). 
,
The Board, after deliberations, approved the proposal for dilution of stake of 50% to M/s.
RMZ Infotech Park (india) Pvt. Ltd. (investor and Change in the Board of Directors of the
developer entity) subject to following conditions:-

proved the proposal for dilution of stake of 50% to M/s.
RMZ Infotech Park (india) Pvt. Ltd. (investor and Change in the Board of Directors of the
developer entity) subject to following conditions:-

it) 
Fulfillment of all eligibility criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents;
ili) 
Applicability of and compliance with all Revenue / Company Affairs /SEBI etc.
rules which regulate issues like capital gains, equity change, transfer, taxability etc.
iv) 
transfer in ownership etc, shall be furnished immediately to Member (IT), CBDT,
v) 
_ 
_ sections of the Income Tax Act, 1961,
vi) 
The applicant shall comply with relevant State ‘Government laws, including those
vii) 
The unit shall furnish details of PAN and jurisdictional assessing officer of the unit
to CBDT.
viii) Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
Item No. 75.6 : Miscellaneous cases (2 proposals)
@ 
Proposal of M/s. Global Export House, a unit in Moradabad SEZ for approval
of import of Sandal Wood, Sandal Wood Oil and export of Sandal Wood Chips (upto 50 gms)
Sandal Wood Powder, Sandal Wood Oil, Sandal Wood Handicraft and its by-product based
on Sandal Wood Oil.
The Board, after deliberations, noted that while DGFT, vide its letter dated 30.01.2017, has
clarified the export policy, quantitative ceiling on import of Sandal Wood is applicable and license
for the same is issued by DGFT, The Board, therefore, deferred the proposal.

dated 30.01.2017, has
clarified the export policy, quantitative ceiling on import of Sandal Wood is applicable and license
for the same is issued by DGFT, The Board, therefore, deferred the proposal. DGFT will hold a
meeting with DGEP and DC NSEZ to discuss all issues raised by DC NSEZ and DGEP and give a
report in the matter. In the meanwhile, all DCs will intimate the details of Sandal Wood units to
DoC/DGIT by 27.3.2017.
(1) 
Request of M/s. Wipro Ltd. at Survey No. 39, Old TB ‘Hospital Area,
Visakhapatnam to add additional area to the already approved area for its IT/ITES SEZ
The Board, after deliberations, approved the proposal with the condition that the direct tax
benefits will be available-only on the new infrastructure.
Item No. 75.7 Cancellation of Formal Approvals (8 proposals)
The Board examined the following 8 cases of cancellation of formal approval /notification and
approved cancellation of their formal approvals:-
Sr.No. | Name 
of the 
Developereco- 
Sector 
Date 
of 
formal 
Zone
developer 
approval
1. 
M/s. Kinfotech Software Pvt, | IT/ITES 
30.07.2007 
CSEZ
Ltd. 
. (Ganjimutt, 
Mangalore, 
-
Karnataka}
2. 
M/s. Concord India Pvt. Lid. | IT/ITES 
30.10.2008 
CSEZ
(Kadugondi 
Industrial . area,
Bitharahalli Hobli, Bangalore,
v

| IT/ITES 
30.07.2007 
CSEZ
Ltd. 
. (Ganjimutt, 
Mangalore, 
-
Karnataka}
2. 
M/s. Concord India Pvt. Lid. | IT/ITES 
30.10.2008 
CSEZ
(Kadugondi 
Industrial . area,
Bitharahalli Hobli, Bangalore,
v

= 
fe
3. 
M/s. 
Chaitanaya Infrastructure | IT/ITES 
26.10.2006 
CSEZ
Pvt. Ltd. (Whitefield Main Road, 
.
Bangalore Karnataka} 
.
4. 
M/s. 
Bangalore 
International | IT/AITES 
29.09.2008 
CSEZ
Airport Limited (BIAL Airport,
Devanahalli, 
Bangalore,
Karnataka
5. 
M/s, 
Heera 
Realcon 
Private | ITATES 
30.06.2008 
CSEZ
Limited 
(Village 
Thirupalaya,
Bangalore, Karnataka)
| * | M/s. Salarpuria Properties Pvt. | IT/ITES 
19.06.2007 
CSEZ
Ltd. 
(Sonenahalli 
Village,
Bangalore, Karnataka}
7. 
Mss. 
Gokaldas 
Images | ITATES 
21.07.2008 
CSEZ
Infrastructure किVए, 
Lid. 
(Hire
ooo 
of 
Amanikere.and-Akkupet Village,|-—- --- 
nem
Bangalore 
Rural 
Dist.,
Karnataka}
7 
M/s. 
San 
Engineering 
and 
ITV/ITES 
21.08.2006 
CSEZ
Locomotive 
Company 
Lid.
(Whitefield. 
Road, 
Bangalore,
Karnataka}
The cancellation is subject to the DC furnishing a certificate in the prescribed format certifying that
the Developer has not availed any Tax/Duty benefits including Service Tax exemptions, if any,
under SEZ Act/Rules, or has refunded any such benefits availed by it.
Item no. 75.8- Appeal before BoA (4 Appeals).
Gi) 
Appeal of M/s. Prasar Enterprises, a unit in KASEZ against order dated
22.12.2016 passed by UAC, KASEZ
After deliberation, the Board noted that the matter was covered under the provision of
appeal under FDR Act, 1995.

sar Enterprises, a unit in KASEZ against order dated
22.12.2016 passed by UAC, KASEZ
After deliberation, the Board noted that the matter was covered under the provision of
appeal under FDR Act, 1995. Therefore, the BOA was not the appropriate forum to consider the
matter,
(ii) 
Appeal of M/s. V.V. Mineral, a unit at (AMRL SEZ) MEPZ against order dated
28.12.2016 passed by UAC, MEPZ.
The Board heard the submission of representative of M/s. V.V. Minerals at length and, after
deliberations, remanded the matter back to the DC MEPZ for fresh consideration as per rules.
The Board also directed that till the completion of aforesaid procedure, no transaction of the
firm will_be-allowe
(iii) 
Appeal of M/s. Websel Energy System Limited, a unit in FSEZ against order
dated 01.12.2016 passed by UAC, FSEZ.
The Board, after hearing the appellant upheld the appeal made in this regard and allowed
enhancement of production capacity for manufacture of Solar PV Cell and Modules as requested by
M/s. Websol Energy System Limited vide its letter dated 01.08.2016. The Board also noted that the
unit has not defaulted in realization of pending FOREX and the unit should clear the pending
FOREX realization at the earliest which will be monitored by DC, FSEZ.
10|Page 
ह >श्यद:
er)

ted that the
unit has not defaulted in realization of pending FOREX and the unit should clear the pending
FOREX realization at the earliest which will be monitored by DC, FSEZ.
10|Page 
ह >श्यद:
er)

18.01.2017 passed by UAC, MEPZ.
The appeal is against the order of Approval Committee, MEPZ in its meeting held on
12.1.2017 rejecting the request of M/s. Zoho Corporation Pvt. Ltd. for inclusion of the following
additional services.as these were not falling under the ambit of authorized operations of the unit:
(i) 
Sponsorship services
(ii) 
Selling of time or space slots for advertisements
(iii) Promotion or marketing of brand of goods/services/events services
(iv) 
Event management services
(v) 
Tour operator services
The Board heard the representatives of the Appellant.
The appellant stated that they are a product company and they plan to build their brand by
participating in various marketing events, tradeshows and also involve in various promotional
activities. The reach of such activities is very wide across the globe which would boost their sales.
They operate mainly as a SEZ Unit. They emphasized that the above services essential to boost
their exports and required for their authorized operations, i.e. IT/ITES (They are in the business of
development of software and its functioning, Being a product based company, it is essential for
them to be aware of the customer requirements and satisfy them accordingly. Therefore, the above
services are required for the reasons given in their appeal form J dated 4.2.2017.

it is essential for
them to be aware of the customer requirements and satisfy them accordingly. Therefore, the above
services are required for the reasons given in their appeal form J dated 4.2.2017. 
_
DGEP expressed reservation on the proposal and stated that these additional services are not
required for the authorized operations of thé unit which is development of software. It was also
stated the services proposed may not necessarily be utilised in the SEZ area but could also be
utilized in DTA and permitting the aforesaid activities as authorized operations of M/s Zoho
Corporation Pvt. Ltd. would lead to more similar demands from other Developers/Units.
The appellant emphasized that the company is located in SEZ only and has no other unit in
India. Therefore, there is no question of utilizing the services in DTA,
After hearing all concerned, it was noted that the Unit is in SEZ only, and its authorized
operation is development of software (IT/ITES) and therefore it was felt that these services are
required to market its product and increase exports, Therefore, after detailed deliberations, the
appeal was allowed. for the addition of the above services required for its authorized operations by
- the Unit in SEZ only.
Decision on Supplementary Agenda
| stem 
No.

r detailed deliberations, the
appeal was allowed. for the addition of the above services required for its authorized operations by
- the Unit in SEZ only.
Decision on Supplementary Agenda
| stem 
No. 75.9: Requests for extension of validity 
of formal approvals (one proposal)
BoA in its meeting held on 14® September, 2012, examining similar cases observed as
under: -
“The Board advised the Development Commissioners to recommend the requests for
extension of formal approval beyond 5" year and onwards only afier satisfying that the
developer has taken sufficient steps towards operationalisation of the project and further
extension is based on justifiable reasons. Board also observed that extensions may not be
granted as a matter of routine unless some progress has been made on ground by the
developers. The Board, therefore, after deliberations, extended the validity of the
formal approval to the requests for extensions beyond fifth years for a period of one

s been made on ground by the
developers. The Board, therefore, after deliberations, extended the validity of the
formal approval to the requests for extensions beyond fifth years for a period of one

year and those beyond sixth year for a period of 6 months from the date of expiry of
last extension”.
6) 
Request of M/s. Infosys Limited for further extension of the validity period of
formal approval, granted for setting up of sector specific SEZ for IT/ITES at Indore, Madhya
Pradesh, beyond 27" March, 2017
The Board, after deliberations, extended the validity of the formal approval up to
27" March, 2018,
Item No. 75.16 Requests for extension of LoP beyond 3°! Year onwards (2 proposals)
e 
As per Rule 18(1) of the SEZ Rules, the approval Committee may approve or reject a
__.._ proposal for setting up of Unit ina Special Economic Zone 
os
e 
Cases for consideration of extension of Letter of Permission (LoP)s 11.0 units in SEZs
are governed by Rule 19(4) of SEZ Rules. 
:
e 
Rule 19(4) states that an LoP shall be valid for one year. First Proviso grants power to
DCs for extending the LoP not exceeding 2 years.

units in SEZs
are governed by Rule 19(4) of SEZ Rules. 
:
e 
Rule 19(4) states that an LoP shall be valid for one year. First Proviso grants power to
DCs for extending the LoP not exceeding 2 years. Second Proviso grants further power
to DCs for extending the LoP for one more year but subject to the condition that two-
thirds of activities including construction, relating to the setting up of the Unit is
complete and a Chartered Engineer’s certificate to this effect is submitted by the
entrepreneur,
* 
Extensions beyond 3" year (in cases where two-third activities are not complete) and 4"
year are granted by BoA.
¢ 
BoA can extend the validity for a period of one year at a time.
¢ 
There is no time limit up to which the Board can extend the validity
@ 
Request of M/s. Lupin Ltd., a unit in MIHAN SEZ, for extension of Letter of
Permission (LoP) beyond 227४ April 2017
The Board, after deliberations, extended the validity of the LoP up to 227 April, 2018.
(ii) 
Request of M/s. Sarnamoy Plastic Sack Mfg. Pvt. Ltd., 
a unit in Falta SEZ, for
extension of Letter of Approval (LoA) beyond 27% December, 2016
The Board, after deliberations, extended the validity of the LoP up to a7 December, 2017.
Item No. 75.11: Requests for co-developer G proposals)
i) 
Request-of-Mis. Swach Environment Private_Limited_for—co-developer—in_the
multi product SEZ at Nanguneri Tirunelveli District, Tamil Nadu being developed by M/s.
AMRLI Hitech City Ltd.
After deliberations, the Board approved the proposal of M/s.

ted_for—co-developer—in_the
multi product SEZ at Nanguneri Tirunelveli District, Tamil Nadu being developed by M/s.
AMRLI Hitech City Ltd.
After deliberations, the Board approved the proposal of M/s. Swach Environment Private
Limited to provide Intake, Supply & Distribution of Water, Water Management & Waste Water
Management including Treatment & Recycle of Water, set up, Operation and Maintenance of
Effluent Treatment Plant, Sewage Treatment Plant, Solid & Liquid Waste Management and other
ancillary support in relation to Water Distribution within the SEZ in accordance with the co-
developer agreement entered into with the developer, subject to standard terms and conditions as
per SEZ Act and Rules.
12|Page 
23/3] 
| 9

(ii) 
Request of Mis. Chain-Sys Software Exports Private Limited for co-developer
in the sector specific SEZ for IT/ATES at Vadapalanji, Madurai, Tamil Nadu being developed
by M/s. Electronic Corporation of Tamil Nadu Limited
After deliberations, the Board approved the proposal of M/s. Chain-Sys Software Exports
Private Limited to provide support in developing, operating and maintaining the SEZ over an area
of 8.09371 hectares in accordance with the co-developer agreement entered into with the developer,
subject to standard terms and conditions as per SEZ Act and Rules provided that the lease period is
reduced to a period not exceeding 30 years (Renewable).
(iii) 
Request of M/s.

with the developer,
subject to standard terms and conditions as per SEZ Act and Rules provided that the lease period is
reduced to a period not exceeding 30 years (Renewable).
(iii) 
Request of M/s. Aidt Phase-1 Private Limited for co-developer in sector specific
SEZ for Electronics Hardware and IT/ITES at Village Behrampur, Balola & Bandhwari,
Tehsil Sohna, District Gurgaon, Haryana being developed by M/s. G.P. Realtors Pvt. Ltd.
--~After-deliberations; the Board approved. the proposal_of M/s. Aidt Phase-1 Private Limited
for development of internal and external infrastructure facilities and buildings and undertaking such
other authorized operations over an area of 9.626 hectares in accordance with the co-developer
agreement entered into with the developer, subject to standard terms and conditions as per SEZ Act
and Rules. 
है
Item No. 75.12 : Proposals for setting up of SEZs (7 proposals)
@ 
Request of M/s. Wipre Limited for setting up of sector specific SEZ for IT/AITES
at Plot No; 2, MIDC, Phase - 1, Hinjewadi, Mulshi Taluka, Pune, Maharashtra, over an area
of 9.15 hectares.
Special Economic Zone for IT/ITES at Plot No, 2, MIDC, Phase - 1, Hinjewadi, Mulshi Taluka,
Pune, Maharashtra, over an area of 9.15 hectares.
(ii) 
Request of M/s. Nalanda Shelter Pvt. Ltd. for setting up of sector specific SEZ
for IT/ITES at Sr. No. 1299), 130(P), 131(P), Near Rajiv Gandhi Infotech Park, Hinjewadi,
Phase — 1, Pune, Maharashtra, over an area of 3.4659 hectares.
Special Economic Zone for ITATES at Sr. No.

EZ
for IT/ITES at Sr. No. 1299), 130(P), 131(P), Near Rajiv Gandhi Infotech Park, Hinjewadi,
Phase — 1, Pune, Maharashtra, over an area of 3.4659 hectares.
Special Economic Zone for ITATES at Sr. No. 129(P), 130(P), 1310), Near Rajiv Gandhi Infotech
Park, Hinjewadi, Phase -- 1, Pune, Maharashtra, over an area of 3.4659 hectares.
(iii) 
Request of M/s. Phoenix IT City Private Limited for setting up of sector specific
SEZ for IT/ITES at Survey No. 53/Paiki/Part, Gachibowli Village, Serilingampally Mandal,
Ranga Reddy District, iron roe eo elas Fae
over an area of 1.78 hectares.
Special Economic Zone for ITNTES at Survey No. 53/Paiki/Part, Gachibowli Village,
Serilingampally Mandal, Ranga Reddy District, Telangana, over an area of 1.78 hectares.
(iv) 
Request of M/s. Phoenix Spaces Private Limited for setting up of sector specific
SEZ for IT/ITES at Survey No, 285, Puppalaguda Village, Rajendranagar Mandal, Ranga
Reddy District, Telangana, over an area of 2.63 hectares.
The Board, noted that the recommendation of the Government of Telangana had since been
received, after deliberations, approved the proposal for setting up of a sector specific Special
13]Page

tares.
The Board, noted that the recommendation of the Government of Telangana had since been
received, after deliberations, approved the proposal for setting up of a sector specific Special
13]Page

Ranga Reddy District, Telangana, over an area of 2.63 hectares.
(vy) 
Request of M/s. Phoenix Spaces Private Limited for setting up of sector specific
SEZ for IT/ITES at Survey No. 286 and 287, Puppalaguda Village, Rajendranagar Mandal,
Ranga Reddy District, Telangana, over an area of 3.46 hectares.
The Board, noted that the recommendation of the Government of Telangana had since been
received, after deliberations, approved the proposal for setting up of a sector specific Special
Economic Zone for IT/ITES at Survey No. 286 and 287, Puppalaguda Village, Rajendranagar
Mandal, Ranga Reddy District, Telangana, over an area of 3.46 hectares.
(vi) 
Request of M/s. BSR Builders LLP for setting up of sector specific SEZ for
__IT/ITES at Sy. No. 141 
& 142, Nanakramguda Village, Serilingampally Mandal, Ranga
Reddy District, Telangana, over an area of 1.16 hectares.
Special Economic Zone for IT/ITES at Sy. No. 141 & 142, Nanakramguda Village, Serilingampally
Mandal, Ranga Reddy District, Telangana, over an area of 1.16 hectares.
(vii) 
Request of M/s. Perungudi Real Estates Private Limited for setting up of sector
specific SEZ for IT/TTES at GMR Road, Perungudi, Chennai, Tamil Nadu, over an area of
4.28 hectares.
Special Economic Zone for IT/ITES at OMR Road, Perungudi, Chennai, Tamil Nadu, over an area
of 4.28 hectares.
Item No.

TTES at GMR Road, Perungudi, Chennai, Tamil Nadu, over an area of
4.28 hectares.
Special Economic Zone for IT/ITES at OMR Road, Perungudi, Chennai, Tamil Nadu, over an area
of 4.28 hectares.
Item No. 75.13 ; Change of Shareholding Pattern Cases (7 proposals)
With a view to promote the ease of doing business in India and that restructuring of entity/
business is a fairly common occurrence, BOA in its 69" meeting held on 23.02.2016 decided that
provisions of Rule 74A shail not apply te SEZ Units that do not exit or opt out of the SEZ Scheme by
transferring its assets and liabilities to another person and the SEZ Unit continues to operate as a
going concern in the situations mentioned above. 
The UACs concerned, may consider such
requests under Rule 19(2) of the SEZ Rules, 2006.
In so far as Business Transfer Agreement is concerned, it was explained that certain
acquisitions happen globally as a result of Business Transfer Agreement which result in transfer of
the SEZ unit of the Indian company on a going concern basis to the acquirer. The BOA decided that
such cases resulting 
in change of ownership would be decided on merits by the
Board of 
Approvals
on a case to case basis.
* Proposal to incorporate the above decision of BoA in SEZ Rules, 2006 has been
approved and was sent to DLA for vetting.
@ 
Request of M/s. Solar Experts, a unit in Surat SEZ for change of partnership
deed and shareholding pattern.
The Board noted that the existing entrepreneur was under scrutiny by Income Tax
Authorities and therefore, after deliberations, rejected.the proposal.

e of partnership
deed and shareholding pattern.
The Board noted that the existing entrepreneur was under scrutiny by Income Tax
Authorities and therefore, after deliberations, rejected.the proposal.

deed and shareholding pattern.
The Board noted that the existing entrepreneur was under scrutiny by Income Tax
Authorities and therefore, after deliberations, rejected the proposal.
(iit) 
Request of M/s. Arshiya Rail Siding and Infrastructure Ltd. (ARSL) a co-
developer in the FTWZ at Village Sai, Taluka-Panvel, District Raigad, Maharashtra being
developed by M/s. Arshiya Limited for sale/transfer of 100% shareholding to M/s. Ascendas
Fund (India) Pte. Ltd.
The Board, after deliberations, approved the request for sale/transfer of 100% shareholding
to M/s. Ascendas Fund (india) Pte. Ltd., subject to the following conditions:-
i) 
Seamless continuity 
of the SEZ activities with unaltered responsibilities and
obligations for the altered co-developer entity;
ii) 
Fulfillment of all eligibility criteria applicable to co-developer, including security
clearances etc., by the altered co-developer entity and its constituents
iii) 
Applicability of and compliance with all Revenue / Company Affairs /SEBI etc.
tules which regulate issues like capital gains, equity change, transfer, taxability etc.
iv) 
transfer in ownership etc.

Applicability of and compliance with all Revenue / Company Affairs /SEBI etc.
tules which regulate issues like capital gains, equity change, transfer, taxability etc.
iv) 
transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT,
v) 
ownerships etc, as may be applicable and eligibility for deduction under relevant
vi) 
vii) The co-developer shall furnish details of PAN and jurisdictional assessing officer of
the co-developer to CBDT.
viii) Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
(iv) 
Request of M/s. Cessna Garden Developers Pvt. Limited a sector specific SEZ
for IT/ITES at Kadubeesanahalli Village, Varthur Hobli, Bangalore, Karnataka for change in
shareholding pattern
The Board, after deliberations, approved the request for change in shareholding pattern of
the company, subject to following conditions:-
(1) 
obligations for the altered developer entity;
(ii) 
“Fulfillment of all eligibility criteria applicable to developers, including security
clearances etc., by the altered developer entity and its constituents;
Gii) 
Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules
which regulate issues like capital gains, equity change, transfer, taxability etc.
(iv) 
transfer in ownership etc. shall be furnished immediately 10 Member (IT), CBDT,
Department 
.of Revenue and to the jurisdictional Authority.
(v) 
15|Page 
\t
7 
awn"

transfer, taxability etc.
(iv) 
transfer in ownership etc. shall be furnished immediately 10 Member (IT), CBDT,
Department 
.of Revenue and to the jurisdictional Authority.
(v) 
15|Page 
\t
7 
awn"

.
(vi) 
(vii) 
The developer shall furnish details of PAN and jurisdictional assessing officer of the
developer to CBDT. 
हे
(viii) 
Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
(vy) 
Request of M/s. Capgemini India Pvt. Ltd. for amalgamation with M/s. iGate
Global Solutions Ltd. and change of name/constitution to M/s. Capgemini Technology
Services India Ltd. under the jurisdiction of FSEZ.
After deliberations, the Board approved the proposal for change of name/constitution from
‘M/s. iGate Global Solutions 
Ltd. to M/s. Capgemini Technology Services India Limited and change
in shareholding pattern of the company subject to following conditions:-
(i). 
Gi) 
Fulfillment of alf eligibility criteria applicable to unit, including security clearances
etc., by the altered unit entity and its constituents;
(iii) Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules
which regulate issues like capital gains, equity change, transfer, taxability etc.
(iv) Full financial details relating to change in equity/merger, demerger, amalgamation or
‘transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT,
Department of Revenue .and to the jurisdictional Authority.
(v) 
(vi) The applicant shall comply.

ger, amalgamation or
‘transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT,
Department of Revenue .and to the jurisdictional Authority.
(v) 
(vi) The applicant shall comply. with relevant State Government laws, including those
(vii) The unit shall furnish details of PAN and jurisdictional assessing officer of the unit to
CBDT.
(viii) Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
(vi) 
Request of M/s, Marine Infrastructure Developer Private Limited (MIDPL) a
co-developer in M/s. L&T Shipbuilding SEZ at Kattupalli village, Thiruvallur District, Tamil
Nadu for transfer 97% of equity shares to M/s. Adani Ports and Special Economic Zone and
remaining 3% equity shares to M/s. TIDCO
The Board, after deliberations, deferred the proposal as DGEP required more time to
examine the proposal.
(vit) 
Request of M/s. Shriram Properties and Infrastructure Private Limited developer
for sector specific SEZ for TT/AITES at Perungulathur, Chennai, for transfer of shareholding
pattern of the company
The Board, after deliberations, approved the request for transfer of shareholding pattern of
the company, subject to following conditions:-
\ 
के
rr 551१)
16|Page

shareholding
pattern of the company
The Board, after deliberations, approved the request for transfer of shareholding pattern of
the company, subject to following conditions:-
\ 
के
rr 551१)
16|Page

obligations for the altered developer entity;
(ii) 
Fulfillment of all eligibility criteria applicable to developers, including security
clearances etc., by the altered developer entity and its constituents;
(ii) 
“Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules-
which regulate issues like capital gains, equity change, transfer, taxability etc.
(iv) 
~ transfer-in ownership etc. shall be furnished immediately to Member (IT), CBDT,
(v) 
The Assessing Officer shall have the right to assess the taxability of the. gain/loss
ह 
sections of the Income Tax Act, 1961 
हे
(vi) 
~~ ~“yelating to lease of land, as applicable 
है
(vii) 
The developer shall furnish details of PAN and jurisdictional assessing officer of the
developer to CBDT.
(viii) Meanwhile, the proposal for amendment in SEZ Rules may also be taken up by the
Item No. 75.14 : Miscellaneous cases (3 proposals)
@ 
Request of M/s. KRC Infrastructure and Projects Private Limited setting up of
sector. specific SEZ for IT/AITES at Survey no. 65(p), Village Kharadi, Taluka Haveli District
Pune, Maharashtra, for increase an area of 0.92 hectares.
The Board, after deliberations, approved the request of M/s.

ic SEZ for IT/AITES at Survey no. 65(p), Village Kharadi, Taluka Haveli District
Pune, Maharashtra, for increase an area of 0.92 hectares.
The Board, after deliberations, approved the request of M/s. KRC Infrastructure and Projects
Private Limited for increase in area of 0.92 hectares, increasing the total area of the SEZ to 4.95
hectares, subject to contiguity of the land in the SEZ being maintained,
(ii) 
Request of M/s. Gigaplex Estate Pvt. Ltd. setting up of sector specific SEZ for
ITATES at Plot IT-5, Airoli Knowledge Park, MIDC-TTC, Dist. Thane, Maharashtra, for
increase an area of 3.61 hectares.
The Board, after deliberations, approved the request of M/s. Gigaplex Estate Pvt. Ltd. for
increase in area of 3.61 hectares, increasing the total area of the SEZ to 16.52 hectares, subject to
contiguity of the land in the SEZ being maintained.
(iii) 
Proposal of M/s. MMG Impex, a unit in MEPZ to reconsider the proposal for
manufacture of additional items of sandalwoods.
The Board, after deliberations, noted that while DGFT, vide its letter dated 30.01.2017, has
clarified the export policy, quantitative ceiling on import of Sandal Wood is applicable and license
for the same is issued by DGFT. The Board, therefore, deferred the proposal. DGFT will hold a
meeting with DGEP, DC NSEZ and DC MEPZ 
to discuss all issues raised by DC NSEZ and DGEP
and give a report in the matter.
Item No. 75.15 Appeal Before BoA (2 Appeals)
(i) 
Appeal of M/s. NKB Hardware Products, a unit in NSEZ against order dated
25.11.2016 passed by UAC, NSEZ. 
००४ 
| \ ” ;
17 [Page 
एप 0०४४ ६०४

matter.
Item No. 75.15 Appeal Before BoA (2 Appeals)
(i) 
Appeal of M/s. NKB Hardware Products, a unit in NSEZ against order dated
25.11.2016 passed by UAC, NSEZ. 
००४ 
| \ ” ;
17 [Page 
एप 0०४४ ६०४

held on 09.11.2016 rejecting the request of the unit for extension of validity of LoA beyond
27.10.2012. The Board rejected the proposal as the BoA was not competent to decide an appeal
against its decision.
(ii) 
| Appeal of M/s. GMR Aerospace Engineering Limited, a co-developer cum unit at Plot
No. 1, GMR Hyderabad Aviation SEZ Limited, SEZ at Mamidipalli Village, Shamshabad
Mandal, R. R. District, Telangana under the jurisdiction of VSEZ against order dated
19.01.2017 passed by UAC, VSEZ.
The Board rejected the appeal as the Al and A2 forms cannot be issued for the retrospective
period. The appellant should seek remedy from the competent authority in the Service Tax. BoA
also directed that instructions be issued to the Development Commissioners to maintain and 
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