SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI.

AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT/ITES AT PUNE OF M/S. MAGARPATTA TOWNSHIP DEVELOPMENT AND CONSTRCTION COMPANY LTD.- SEZ, HADAPSAR, PUNE.

Via Video Conferencing

DATE : 10.08.2023

TIME : 12:30 P.M.

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MEETING OF THE APPROVAL COMMITTEE FOR SECTOR SPECIFIC SPECIAL ECONOMIC ZONE FOR IT/ITES AT PUNE, UNDER THE CHAIRMANSHIP OF DEVELOPMENT COMMISSIONER, SEEPZ-SEZ ON 10.08.2023

INDEX

Agenda Item No.

Subject Agenda Item No. 01 : - Confirmation of the Minutes of the meeting held on 29.03.2022 and 27.06.2023 Agenda Item No. 02 : - Monitoring of Performance for M/s. Accenture Solutions Pvt Ltd. (Unit- II) Agenda Item No. 03 :- Application of Approval for installation of Non-Conventional Solar Power Panel System in SEZ unit submitted by M/s. Accenture Solutions Pvt Ltd Unit-I and II Agenda Item No. 04 :-
Monitoring of performance for M/s. E-Infochips Pvt Ltd-(Unit-A) Agenda Item No. 05 :- Application of Approval for merger of LOAs of Unit A and Unit B submitted by M/s. E-Infochips Pvt Ltd. Agenda Item No. 06 :- Monitoring of Performance for M/s. E-Infochips Pvt Ltd-(Unit-B)

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Minutes of the 102 Meeting of the Approval Committee held under the Chairmanship of Zonal Development Commissioner SEEPZ-SEZ, Mumbai for Sector Specific Special Economic Zone for IT/ITES of Magarpatta Township Development and Construction Co. Ltd.-SEZ, Village Hadapsar, Tal. Haveli, Dist. Pune 411013, held on 27.06.2023 via video conference 1 Name of the SEZ Magarpatta Township Development And Construction Co. Ltd.-SEZ 2 Sector IT/ITES 3 Meeting No. 102 4 Date 27.06.2023 Members present Sr Name and Designation (S/Shri.) Department 1 Smt. Mital S. Hiremath Joint Development Commissioner Pune Cluster-SEZ, Pune 2 Smt. Pradnya R. Gholap, DCIT(TDS), Pune Nominee of Income Tax, Pune 3 Dr. Dileeraj Dabhole Dy. DGFT Nominee of DGFT, Pune 4 Smt. Sunita Jagtap Superintendent Nominee of Customs, Pune Special Invitee Sr Name and Designation Department 1 Shri B. Ajay Kumar Specified Officer MIDC-

Magarpatta

Township Development and Construction Co. Ltd – SEZ Agenda Item No. 01: Confirmation of the Minutes of the 101th meeting held on 30.05.2023 After deliberation, the Committee confirmed the minutes of the 101st meeting of Approval Committee held on 30.05.2023 Agenda Item No.02 : Monitoring of the performance of M/s Tata Elxsi Ltd. located at Magarpatta Township City – SEZ, Pune. After deliberation, the committee noted the performance of the unit for i. The period from 2017-18 i.e. last year of the 1st Block period and ii. For the period from FY 2018-19 to FY 2021-22 of the 2nd Block period File No.S-SEZ-PRO0MTDC/10/2022-JDCP

(i) The unit has achieved export revenue of Rs. 2707.71 Lakhs against the Projected export of Rs. 3273.00 Lakhs in the year FY 2017-18 of the 1st Block period i.e. 82.72%. The Unit has achieved NFE of Rs. 10448.03 Lakhs i.e. 97.25% on cumulative basis in the FY 2017-18 i.e. Last year of 1st Block period. (ii) The unit has achieved export of Rs. 27164.60 lakhs against the Projected export of Rs. 14000.00 lakhs in the period of FY 2018-19 to 2021-22 of 2nd Block period i.e., 194.03% & also achieved NFE of Rs. 25927.70 lakhs i.e, 95.45% on cumulative basis. Agenda Item No.03: Application for Approval of Change in Shareholding pattern submitted by M/s BNY Mellon International Operations (India) Pvt Ltd.. After deliberation, the Committee Approved the proposal of the BNY Mellon International Operations (India) Pvt Ltd.. for Change in Board of Directors, in terms of Instruction No. 109 dated 18.10.2021, issued by MOC&I, as detailed below: Updated List of Directors: Sr. No. Name of Director Designation Date

of Appointment 1. Mr. Sudesh Panicker Lambodara Managing Director

Mr. Nitin Chandel Director

Mr.

Francis

Jos

G Braeckevelt Director

Mrs.Joanne Elisabeth Cash Director

5 Mrs.Janet Menezes Additional Director

6 Mr. Rajiv Batnagar Director Appointed 20th March 2023 Meeting ended with a vote of thanks to the Chair. (Shyam Jagannathan, IAS) Chairman-cum- Development Commissioner E-Mail- dcseepz-mah@nic.in File No.S-SEZ-PRO0MTDC/10/2022-JDCP

1 GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal: Monitoring of the performance of M/s. Accenture Solutions Pvt Ltd.-Unit-II an IT/ITES unit located in Magarpatta City-SEZ, Pune, for 2 years i.e. 2020- 21 and 2021-22 of 2nd block period. b) Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for 2 years i.e. 2020-21 and 2021- 22 of 2nd block period, in terms of Rule 54 of SEZ Rules, 2006. c) Relevant provisions: - As per Rule 54 of SEZ Rules, 2006 “Performance of the Unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to these rules”. I. Approved export Projections for 1st Block Period: (Rs. In Crores)

2020-21 2021-22 2022-23 2023-24 2024-25 Total FOB Export 302.73 302.73 302.73 302.73 302.73 1513.66 FE Outgo 21.52 19.16 17.43 18.73 22.80 99.63 NFE 281.21 283.57 285.31 284.00 279.94 1414.03 (A) Performance as compared to projections: (Rs. In Crores) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services ) C.G. import Other outflow Projecte d Actua l Projecte d Actual Actual 2020- 21 302.73 379.88 0.00 0.00 23.94 2.22 11.74 2021- 22 302.73 575.70 0.00 0.00 0.41 15.29 Total 605.46 955.58 0.00 0.00 23.94 2.63 27.03 (B) Cumulative NFE Achieved (Rs. In Crores) Year Cumulative NFE achieved Cumulative NFE in % 2020-21 365.86 96.31 2021-22 923.94 96.69 (C) Employment: As per SO report dated 07.08.2023 File No.S-SEZ-MONT0MTDC/14/2022-JDCP

2 Year Men Women Total 2020-21 1291 1120 2411 2021-22 1953 1753 3706 (D) Other Information: LOA No. & Date SEEPZ/MTDCCL-SEZ/ASPL/31/2015- 16 dated 29.09.2015 Location of Unit Tower B3, Magarpatta Township Development

and

Construction Company Ltd-SEZ, IT & ITES-SEZ, Magarpatta City, Hadapsar, Pune-411 013 Validity of LOA 25.02.2026 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 26.02.2016 Execution if BLUT Sr. No Date of BLUT acceptance Value of BLUT (Rs.

In Cr) 1. 06.11.2015 10.75 2. 12.05.2021 46.69 Total 57.44 Outstanding Rent dues No Labour Dues No Validity of Lease Agreement 10.11.2030 Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No a) No. of employees as on 31.03.2022 3706 employees (Men-1953, Women- 1753) Area allotted (in sq.ft.) 201732.3 Sq.ft. Area available for each employee per sq.ft. basis (area / no. of employees) 54.43 sq.ft. Investment till date Building 34.42Cr Plant

& Machinery 46.52Cr Quantity and value of goods exported under Rule 34 (unutilized goods)

Value Addition during the monitoring period

Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes The Specified Officer vide letter dated 07.08.2023 has reported as under:

3 A. EXPORT DETAILS (Fig. ion Cr.) Year/Period Figures reported in APR (FOB Value) Figures as per Softex/Customs Records Difference if any Reason

for Difference/Remark 20-21 379.88 371.40 8.48 The reason for the difference of Rs 8.48 Cr. are as under;

1. 1. Rs. 3.42 Cr. is on account of Exchange rate fluctuation.
2. 2. Rs 4.53 Cr. is on account

of
Onsite export which is being considered in APR only. 3) We follow an accrual- based

accounting system. The difference is on account of unbilled revenue of Rs 0.53 Cr., which is accounted for at the end of the financial year considered in APR due to realization out of last year invoices. 21-22 575.70 569.70 6.00 The reason for the difference of Rs 6.00 Cr. is as under; i.e. (1+2) minus (3) 1)Rs. 6.11 Cr. is on account of Exchange rate fluctuation. 2)Rs 0.64 Cr. is on account

of
Onsite export which is being considered in APR only. . 3) 3)Unit

follow

an accrual-based accounting system. The difference is on account of advance revenue Rs 0.75 Cr., which is accounted for at the end of the financial year not considered in APR due to less realization of the of the current year invoices.

4 B. IMPORT DETAILS (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Fig. in Cr.) Year/Period Figures reported in APR (CIF Value) Figures as per NSDL/Custo ms Records Difference if any Reason for Difference/Remar k 20-21 2.29 2.29 Nil

21-22 1.97 1.97 Nil

C. BLUT DETAILS 1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed

Year: Date of acceptance

BLUT amount: TOTAL value of BLUT Executed TOTAL BLUT Rs. 57.44 Cr. (Fig in Cr.) 2 Total

Duty Foregone on goods & services procured (Category-wise BLUT value utilized separately

for imported

and indigenous goods and services) This should be based on BLUT

worksheet (Fig in Cr.) Year Import Duty Fogone Impo rted Servi ces duty forgo ne Indig enou s Good s Duty Forgo ne Indigenous Services Duty Forgone Total 20- 0.50 1.26 1.25 1.04 4.05 Goods Services Date of acceptance 10.75 0 06-Nov-2015 11.68 35.01 12-May-2021

5 which provides for estimated value and duty

foregone separately for each category

of procurement. 21 21- 22 0.69 1.41 4.11 4.05 10.26 d Empliymeont made as ion date (as ion eond if blick periid / year up ti which mionitiriong is beiong dione) Year Men Women Total 20-21 1291 1120 2411 21-22 1953 1753 3706 e Details of pending Foreign Remittance beyond Permissible period, if any (as on 31.03.2022) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained There is no foreign remittance pending beyond permissible period f Whether all softex has been filed for the said period. If no, details thereof. SO to also check whether unit has obtained

Softex condonation from DC office / RBI and if

approved, whether they have filed such pending Softex. Softex has been filed till Mar-22. No case of filing condonation noticed. g Whether all Softex has been certified, if so till which month has the same been certified. If not, provide details of the Softex and reasons for pendency. All the Softex filed have been certified for the period from 20-21 to 21-22.

6 h Whether unit has filed any request for Cancellation

of Softex No i Whether

any Services provided in DTA

/ SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If

yes,

details thereof (year wise details

to

be provided) No such case noticed. j SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. Up-loading of the BLUT Module on SEZ online Portal Kept in abeyance as per office order No. 02/2023 dated 16-03-2023. k Has

the

unit cleared any Capital Goods

procured duty free in DTA against payment of Duty, or otherwise? Full details to be provided along with value of assets and duty discharged 20-21- Nil FY 2021-22 : Total Duty Paid: Rs 0.19 Cr (The Capital goods were removed to DTA on payment of duty for the destruction/scrap purpose) l Is the unit sharing any

of

their infrastructure with other units or are utilizing infrastructure

of another unit in the same or other SEZ? If

so,

details thereof, including the details of the unit with whom the sharing is being No. The unit is not sharing any of its infrastructure with other units or utilizing another unit’s infrastructure in the same or other SEZ.

7 made, and the payment terms If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated m Whether all DSPF for

services procured during the said

monitoring period

under consideration has been filed by the unit and whether the same has been processed

for approval by the SO Office. DSPF filed online for services procured during the period 20-21 & 21-22 has been filed and processed. n Whether unit has filed

all

DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period. If no, details thereof As per the record, DTA filed on SEZ Online System by the unit, have been processed and approved till date. o Details

of

the request IDs pending for OOC in respect of

DTA procurement on the date of submission of monitoring report As per the record on SEZ Online, no Out of Charge is pending. p Has the unit set up any cafeteria / canteen / food court

in

unit premises? If yes, whether permission

from Cafeteria/Pantry set up, has been noticed in an area of 9728 sq ft. in the unit for which Permission under letter No. SEEPZ-SEZ/MTDCCL-SEZ/ASPL/31/2015- 16/ 515 dtd 12.09.2022 has been taken from UAC/DC in terms of instruction no. 95.

8 UAC / DC office has been issued, or otherwise office has been issued, or otherwise Whether unit has availed any duty paid

goods

/ services for setting up such facility? If yes, whether unit has

discharged such duty / tax benefit

availed? details to be given including amount of duty / tax recovered or yet to be recovered As regards to duties on the services used for cafeteria area, unit has agreed to pay the duties after due clarification from the BOA and ministry. q Whether

any violation of any of the provisions of law

has

been noticed / observed by the Specified Officer during the period

under monitoring No such case noticed ADC’s observations:  The unit has achieved Export of Rs.955.58Cr. against the projected export of Rs. 605.46 Cr. i.e., 157.82% in 2nd year i.e. 2021-22 of 2nd Block period.  The unit has achieved NFE of Rs.929.35 Cr. i.e, 96.69% in 2nd year i.e. 2021-22 of 2nd Block period.  Vide SO repot the unit has achieved employment of total 3706 employees in FY 2021-22.  Approval Committee may kindly monitor the performance of the Unit for 2 years i.e. 2020-21 and 2021-22 of 2nd block period., in terms of Rule 54 of SEZ Rules, 2006.

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE a) Proposal: Proposals of M/s. Accenture Solutions Pvt Ltd and IT/ITES units located at Magarpatta Township Development and Construction Company Ltd.-SEZ, for installation of Non-Conventional Solar power panel system in SEZ unit premises. b) Specific Issue on which decision of Approval Committee is required: Approval for installation of Non-Conventional Solar power panel system in SEZ unit premises. in terms of Office Memorandum dated 07.06.2021 issued in addendum to Power Guidelines dated 16.02.2016 issued by MOC&I as detailed below: Sr. No Unit Name M/s. Accenture Solutions Pvt Ltd. 1 LOA No SEEPZ/MTDCCL- SEZ/ASPL/31/2015-16/15645 dated 29.09.2015 2 Location Rooftop of Building B3 (Unit-II), Magarpatta City-SEZ, Pune 3 Name of the Vendor of Solar Power Plant INDIGENOUS SYSTEM 4 Vendor-Service Installation of Solar Power Plant 5 Capacity 310.65KW Sr. No. Unit Name M/s. Accenture Solutions Pvt Ltd. 1 LOA No SEZ/PUNE/19/2007-08/12 dated 05.02.2008 2 Location Rooftop of Building B4, Magarpatta City-SEZ, Pune 3 Name of the Vendor of Solar Power Plant INDIGENOUS SYSTEM 4 Vendor-Service Installation of Solar Power Plant 5 Capacity 327KW c) Relevant provisions: As per MO&I’s O.M. dated 07-06-2021 issued under F. No. K- 43014(16)/8/2020-SEZ, in partial modification of Power guidelines issued vide letter No. P-6/03/2006-SEZ (Vo,.III) dated 16.02.2016, following proviso under para (iii) has been appended : 1 File No.S-SEZ-PRO0MTDC/23/2022-JDCP

“Provided that, with the approval of Unit Approval Committee, a Unit may setup a non-conventional power plant within the premises of the Unit for the exclusive purpose of captive consumption subject to the condition that no tax/duty benefits stipulated under Section 26 of SEZ Act, 2005 shall be available for setting up as well as operations and maintenance of such power plant. Such captive generating power plants shall comply with all rules, regulations and technical standards framed under the Electricity Act, 2003 as amended from time to time. Captive generative power plants with capacity 500KW and above has to be re- registered with Central Electricity Authority”. d) Other Information:  M/s. Accenture Solutions Pvt Ltd. has been granted LOA No. SEEPZ/MTDCCL- SEZ/ASPL/31/2015-16/15645 dated 29.09.2015  Date of Commencement of Production: 26.02.2016  Validity of LOA: 25.02.2026  M/s. Accenture Solutions Pvt Ltd. has been granted SEZ/PUNE/19/2007- 08/12 dated 05.02.2008  Date of Commencement of Production: 07.04.2008  Validity of LOA: 06.04.2028  Further, the Units have affirmed that, the solar panel system will be solely utilized by their organization and not intended for any other purpose. The total power generation capacity will be 310.65KW and 327 KW respectively for Tower B3 and Tower B4.  Further, the units have submitted undertaking that:  No tax/duty benefit stipulated under Section 26 of SEZ Act, 2005 shall be available for setting up as well as operations and maintenance of such power plant.  Such Captive generating power plants shall comply with all rules, regulations and technical standards framed under the Electricity Act, 2003 as amended from time to time.  Captive generation power plants with capacity 500 KW and above has to be registered with Central Electricity Authority. They will register with Central Electricity Authority if power generation capacity exceeds 500 KW. 2 File No.S-SEZ-PRO0MTDC/23/2022-JDCP

e) ADC’s Observations:  The proposal may be considered subject to the condition that

the Units will not be eligible for any exemptions, drawback, concessions or any other benefit available under Section 7 or Section 26 of the SEZ Act for creating or operating such facilities.

The unit will have to fulfill any conditions / safeguards laid down by the State Government / Electricity department, from time to time

The non-conventional solar power generated will be used only for captive consumption and will not be sold outside

They will register with Central Electricity Authority if power generation capacity exceeds 500 KW.  Approval committee may kindly consider the proposal of the unit for installation of Non-Conventional Solar power panel system in SEZ unit premises, in terms of O.M. issued under F. No. K-43014(16)/8/2020-SEZ. dated 07-06-2021, issued by MOC&I in amendment to Power guidelines dated 16.02.2016 issued by MOC&I. 3 File No.S-SEZ-PRO0MTDC/23/2022-JDCP

1 GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal: Monitoring of the performance of M/s. E-Infochips Pvt Ltd., Unit-A an IT/ITES unit located in Magarpatta City-SEZ, Pune, for 4 years i.e. from 2018-19 to 2021-22 of 2nd block period. b) Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for 4 years i.e. from 2018-19 to 2021-22 of 2nd block period, in terms of Rule 54 of SEZ Rules, 2006. c) Relevant provisions: - As per Rule 54 of SEZ Rules, 2006 “Performance of the Unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to these rules”. I. Approved export Projections for 2nd Block Period: (Rs. In Crores)

2018-19 2019-20 2020-21 2021-22 2022-23 Total FOB Export 34.08 74.99 84.36 94.96 106.93 395.32 FE Outgo 7.12 15.39 17.19 19.36 21.79 80.85 NFE 26.96 59.59 67.17 75.59 85.14 314.45 (A) Performance as compared to projections: (Rs. In Crores) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services ) C.G. import Other outflow Projecte d Actua l Projecte d Actual Actual 2018- 19 34.08 25.60 0.00 0.00 380.91 (3.77) 0.45 2019- 20 74.99 17.63 0.44 0.24 2020- 21 84.36 25.72 0.12 0.33 2021- 22 94.96 34.82 0.56 1.80 Total 288.39 103.76 0.00 0.00 380.91 (2.65) 2.82 (B) Cumulative NFE Achieved (Rs. In Crores) Year Cumulative NFE achieved Cumulative NFE in % 2018-19 24.95 97.47 2019-20 42.10 97.39 File No.S-SEZ-MONT0MTDC/2/2023-JDCP

2 2020-21 67.23 97.51 2021-22 99.93 96.31 (C) Other Information: LOA No. & Date SEEPZ-SEZ/MTDCCL- SEZ/EIL/27/2012-13/934

dated 22.01.2013 Location of Unit Wing B, Level-3, Tower 9, Magarpatta City-SEZ, Hadapsar. Pune-411013 Validity of LOA 19.12.2023 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 20.12.2013 Execution if BLUT Sr. No Date of BLUT Execution Value of BLUT (Rs.

In Cr) 1. SEEPZ- SEZ/MTDCCL- SEZ/EIL/27/20 12-13/3599 dated 20.03.2013 1.83 2. SEEPZ- SEZ/MTDCCL- SEZ/EIL/27/20 14-15/VOL- II/2584 dated 20.12.2019 28.72 Total 30.55 Outstanding Rent dues No Labour Dues No Validity of Lease Agreement

Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No a) No. of employees as on 31.03.2022 135 employees (Men-88, Women-47) Area allotted (in sq.ft.) 11,124.15 Sq.ft. Area available for each employee per sq.ft. basis (area / no. of employees) 82.40 sq.ft. Investment till date Building 0.75Cr Plant

& Machinery 7.20Cr Quantity and value of goods exported

3 under Rule 34 (unutilized goods) Value Addition during the monitoring period

Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes The Specified Officer vide letter dated 07.08.2023 has reported as under: a. EXPORTS: 2018-2019 to 2021-2022 (Rs. In Crore) Year/ Period Figures reported in APR (FOB Value) Figures as per SOFTEX / Customs Records Differenc e, if any Reason for Difference / Remarks 2018- 2019 25.60 26.10 0.50

1. During the year, Credit Notes

were

raised amounting to Rs. 0.44 Cr included in APR and not in SOFTEX. 2)The unit is following accrual system, as such unbilled revenue of Rs. 0.13 Cr was considered in the APR and not in SOFTEX. 3) Balance difference of Rs. 0.07 Cr. was due to Exchange Rate negative variation. Difference (1+2)minus 3 2019- 2020 17.63 17.71 0.08 The unit is following accrual system, as such unbilled revenue of Rs. 0.12 Crore was considered in the APR and not in SOFTEX. Balance difference of Rs. (0.04) Lakhs was due to Exchange Rate negative variation.

4 Difference (1minus 2) 2020- 2021 25.72 20.97 -4.75 The unit is following accrual system, as such Unbilled revenue of Rs. 4.47 Crore was considered in the APR. Balance difference of Rs. 0.28 Crore was due to Exchange Rate positive variation. Difference (1 plus 2) 2021- 2022 34.82 38.99 4.17 The unit is following accrual system, as such Unbilled revenue of Rs. 4.34 Crore was considered in the APR and not in SOFTEX. Balance difference of Rs. (0.17) Crore was due to Exchange Rate negative variation. Difference (1minus 2) b. Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis: From the year 2018-2019 to 2021-2022 (Rs. In Crore) Year/ Period Figures as per Revised APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2018- 2019 #(3.77) #(3.77) Nil NA 2019- 2020 0.44 0.44 Nil NA 2020- 2021 0.12 0.12 Nil NA 2021- 2022 0.56 0.56 Nil NA

During the year import was noticed of Rs 0.40 cr. and IUT during the year was

noticed of Rs 4.16 Cr vide BE No. 3000459 & 3000460 dated 03-05-2018, resulting in negative figure as per sr. no. para 4(B)(v) of APR.

5 C. BLUT DETAILS 1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed TOTAL Duty value of BLUT Executed in Lakhs: No. SEEPZ-SEZ/MTDCCL-SEZ/EIL/27/ 2012-13/3599 dt. 20.03.2013 Rs. 1.83 Crore. F. No. SEEPZ-SEZ/MTDCCL-SEZ/EIL/27/ 2014-15/VOL-II/2584 dt. 20.12.2019 Rs. 28.72 Crore. Total: Rs. 30.55 Crore 2 Total Duty Foregone on goods & services procured Category Wise: Year Wise Year Indg. Goods Imp Goods Indg. Services 2018-2019 0.05 0.09 0.20 2019-2020 0.12 0.08 0.42 2020-2021 0.23 0.05 0.39 2021-2022 0.34 0.16 1.15 Total 0.74 0.38 2.16 d. Employment made as on date (as on end of block period / year up to which monitoring is being done) As on 31st March, 2022 Man:88 Woman:47 Total:135 e. Details of pending Foreign Remittance beyond Permissible period, if any (as on 31.03.2022) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. It is noticed that an amount of Rs 0.13 cr were shown as pending realization during the period 19-20, which has been carried forward till 21-22. However, unit has obtained approval from the RBI in July, 2022 for waiver of an amount of Rs 0.13 cr. f. Whether all SOFTEX has been filed for the said period. If no, SOFTEX has been filed till Mar-22. No case of

6 details thereof. SO to also check whether unit has obtained SOFTEX condonation from DC office / RBI and if approved, whether they have filed such pending SOFTEX. filing condonation noticed. g. Whether all SOFTEX has been certified, if so till which month has the same been certified. If not, provide details of the SOFTEX and reasons for pendency. All the SOFTEX filed have been certified for the period from 18-19 to 21-22. h. Whether unit has filed any request for Cancellation of SOFTEX No such case noticed. i. Whether any Services provided in DTA / SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If yes, details thereof (year wise details to be provided) No such case noticed. j. SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. Up-loading of the BLUT Module on SEZ online Portal Kept in abeyance as per office order No. 02/2023 dated 16-03-2023. k. Has the unit cleared any Capital Goods procured duty free in DTA against payment of Duty, or otherwise? Full details to be provided along with value of assets and duty discharged Yes, Scrap of capital goods removed. (Ion Cr.) Year Value Duty 18-19 0.01 0.0012 21-22 0.02 0.0071 l. Is the unit sharing any of their infrastructure with other units or are utilizing infrastructure of another unit in the same or other SEZ? If so, details thereof, including the details of the unit with whom the sharing is being No. The unit is not sharing any of its infrastructure with other units or utilizing another unit’s infrastructure in the same or other SEZ.

7 made, and the payment terms If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated m. Whether all DSPF for services procured during the said monitoring period under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office. DSPF filed online for services procured during the period 20-21 & 21-22 has been filed and processed. n. Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period. If no, details thereof As per the record, DTA filed on SEZ Online System by the unit, have been processed and approved till date. o. Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report As per the record on SEZ Online, no Out of Charge is pending. p. Has the unit set up any cafeteria / canteen / food court in unit premises? If yes, whether permission from UAC / DC office has been issued, or otherwise office has been issued, or otherwise Whether unit has availed any duty paid goods / services for setting up such facility? If yes, whether unit has discharged such duty / tax benefit availed? details to be given including amount of duty / tax recovered or yet to be recovered Unit has set up Unit A & B on 3rd floor of Tower 5, however, Cafeteria area of Unit B is being shared by this unit. The rental of the said cafeteria area is being borne by Unit B. q. Whether any violation of any of the provisions of law has been noticed / observed by the NA

8 Specified Officer during the period under monitoring ADC’s observations:  The Unit has achieved export of Rs. 103.76 Crores against the projected export of Rs.288.39Cr i.e. 35.97 % in 4 years of 2nd Block period.  Reason for less actual export as compared to existing projections:

The unit vide their letter dated 13.06.2023, has submitted that, due to the pandemic there was global slowdown in business hence, their export was affected in the pandemic to financial year and no contract got renewed and materialized. Hence the overall achieve export is less than the projected export.  The unit has achieved NFE of Rs.99.93Cr on cumulative basis i.e. 96.31%  Vide SO repot the unit has achieved employment of 135 employees (Men-88, Women-47)  Approval Committee may kindly monitor the performance of the Unit for 4 years i.e. from 2018-19 to 2021-22 of 2nd block period, in terms of Rule 54 of SEZ Rules, 2006.

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal: - Proposal submitted by M/s. E-Infochips Pvt Ltd-Unit B. an IT/ITES unit located at M/s. Magarpatta Township and Constructions Company Ltd- SEZ, for merger of LOA of their Unit A with that of their Unit-B located in the same SEZ. b) Specific Issue on which decision of Approval Committee is required: - Approval of the Committee for merger of two LOAs of M/s. E-Infochips Pvt Ltd., Unit A with that of their Unit-B, in terms of 4th proviso of Rule 19(2) of SEZ Rules, 2006. Approved and Revised foreign exchange projections (Unit A and B) (Rs. In Cr.) Sr. No Description Existing Approved Projections of Unit A Existing Approved Projections of Unit 2
Revised Projections post-Merger of both the LOA’s 1 Area (Built up area) 11124.15 sq.ft. 11124.15 sq.ft. 22248.30 sq.ft 2 Employment Men Women Men Wome n Men Women 163 75 80 44 243 119 Total 238 124 362 3 Investment-Plant and Machinery i. Indigenous Capital Goods 3.90 3.20 7.10 ii. Imported Capital Goods 3.80 3.54 7.35 Total 14.45 4 Input of Services Imported Services 77.07 32.40 109.47 Indigenous Services 16.46 10.43 26.89 Approved foreign exchange projections (Unit-A) (Rs. In Cr.)

2018-19 2019-20 2020-21 2021-22 2022-23 Total File No.S-SEZ-PRO0MTDC/8/2023-JDCP

FOB Export 34.08 74.99 84.36 94.96 106.93 395.32 FE Outgo 7.12 15.39 17.19 19.36 21.79 80.85 NFE 26.96 59.59 67.17 75.59 85.14 314.45 Approved foreign exchange projections (Unit-B) (Rs. In Cr.) Description 2018-19 2019-20 2020-21 2021-22 2022-23 Total FOB value of Exports 14.62 32.16 36.18 40.73 45.85 169.55 FE Outgo 3.17 6.74 7.65 8.68 9.72 35.95 NFE Earnings 14.45 25.43 28.54 32.05 36.14 136.60 Projected foreign exchange projections of Unit A on merger Description 2018-19 2019-20 2020-21 2021-22 2022-23 Total FOB value of Exports 48.70 107.15 120.54 135.69 152.78 564.87 FE Outgo 10.29 22.13 24.84 28.04 31.51 116.80 NFE Earnings 41.41 85.02 95.71 107.64 121.28 451.05 c) Relevant Provisions: - As per the 4th proviso of Rules 19 (2) of SEZ Rules, 2006; “Provided also that the Approval Committee may also approve proposal for merger of Letter of approvals of two units of the same company or firm subject to the conditions that these Units falls within the same Special Economic Zone and after merger, Block Period for calculation of Net Foreign Exchange shall be from the date of commencement of production of Unit which commenced operation first and the Income tax exemption period shall be considered from the date start of operation of the first Unit.”
d) Other Information: - Details of the Unit-A:  Letter of Approval No. SSEEPZ-SEZ/MTDCCL-SEZ/EIL/27/2012-13/934 dated 22.01.2013  Date of Commencement of Production: 20.12.2013  Validity of LOA: 19.12.2023  Current Block Period: 2018-19 to 2022-23  Area: 11,124.15 Sq. ft  Location: Level-3, Wing-B (Part), Tower-9, Magarpatta Township Development and Construction Company Ltd-SEZ, IT & ITES-SEZ, Magarpatta City, Hadapsar, Pune-411 013 Details of the Unit-B: File No.S-SEZ-PRO0MTDC/8/2023-JDCP

 Letter of Approval No. SEEP-SEZ/MTDCCL-SEZ/EIL/28/2012-13/913 dated 22.01.2013  Date of Commencement of Production: 05.08.2013  Validity of LOA: 04.08.2013  Current Block Period: 2018-19 to 2022-23  Area: 11,124.15 Sq. ft  Location: Level-3, Wing B (part), Tower 9, , Magarpatta Township Development and Construction Company Ltd-SEZ, IT & ITES-SEZ, Magarpatta City, Hadapsar, Pune-411 013.  As per Rule 19 (2) of SEZ Rules, 2006, for calculation of Net Foreign Exchange the date of commencement of production of Unit which commenced operation first and the Income tax exemption period shall be considered from the date start of operation of the first Unit. In this case the date of commencement of Unit B i.e. 05.08.2013, is earlier than Unit A, the commencement date being 20.12.2013, thus upon merger of both the LOAs, the block period of Unit-B is being considered for calculating NFE

 Reason for Merger:

1. The main intent of the management is to consolidate their operations under one unit only instead of maintaining two separate units with separate books of accounts and records keeping, so that compliances, operations, administration etc can be handled effectively with common team.
2. Cost Optimization: Both Units shall be merged, thereby reducing operational and maintenance cost and effectively due to consolidation as only one support team can take care of all admin related activities.
3. Better control and monitoring: When both the units will be merged, it will be easier for operational team members to work effectively as a single team rather than two separate teams sitting in two different units. This will help in faster and timely completion of project.
4. Working Together: Since their teams works on various projects at the same time, therefore if they bifurcate teams at two different locations in two separate units, then it creates a hindrance in terms of working together at one place and then project gets affected. The unit has also agreed to the other terms and conditions mentioned in said rules from tax benefit perspective and they understand that for all purposes the date of commencement of operations shall be treated as 05.08.2013, the date of which their first unit started commercial operations  In support of the above unit has submitted the following documents: o Form F3 filed through SEZ Online system o Copy of board resolution authorizing authorized signatory; o Copy of all Letter of Approval of both units; o Revised Foreign Exchange Balance Sheet; o Copies of Broad Banding Applications submitted when projections were revised. o Copy of all APR of Unit A and Unit B o List of Imported and Indigenous Capital goods; e) ADC scrutiny report :- File No.S-SEZ-PRO0MTDC/8/2023-JDCP

 As Unit-B commenced its operations first, upon merger of both the LOAs, the block period of Unit-B will be considered for calculating NFE of the merged units i.e., 2018-19 to 202-23.  The approval committee may kindly consider the proposal of the units for merger of their LOAs, in terms of 4th proviso of Rule 19(2) of SEZ Rules, 2006.

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File No.S-SEZ-PRO0MTDC/8/2023-JDCP

1 GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ – SEZ (PUNE CLUSTER)

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AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE

a) Proposal: Monitoring of the performance of M/s. E-Infochips Pvt Ltd.-Unit-B an IT/ITES unit located in Magarpatta City-SEZ, Pune, for last year i.e. 2017-18 of 1st Block period. And 4 years i.e. from 2018-19 to 2021-22 of 2nd block period b) Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for:

1. last year i.e. 2017-18 of 1st Block period. And
2. 4 years i.e. from 2018-19 to 2021-22 of 2nd block period, in terms of Rule 54 of SEZ Rules, 2006. c) Relevant provisions: - As per Rule 54 of SEZ Rules, 2006 “Performance of the Unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to these rules”. I. Approved export Projections for 1st Block Period: (Rs. In Crores)

2013-14 2014-15 2015-16 2016-17 2017-18 Total FOB Export 17.31 23.27 37.88 50.00 63.95 192.4 FE Outgo 1.26 0.66 0.74 5.87 1.60 10.13 NFE 16.05 22.61 37.14 44.13 62.35 182.3 (A) Performance as compared to projections: (Rs. In Crores) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services ) C.G. import Other outflow Projecte d Actua l Projecte d Actual Actual 2017- 18 63.95 10.69 0.00 0.00 10.11 0.01 0.19 Total 63.95 10.69 0.00 0.00 10.11 0.01 0.19 (B) Cumulative NFE Achieved (Rs. In Crores) Year Cumulative NFE achieved Cumulative NFE in % 2017-18 70.21 98.02 File No.S-SEZ-MONT0MTDC/15/2022-JDCP

2 II. Approved export Projections for 2nd Block Period: (Rs. In Crores)

2018-19 2019-20 2020-21 2021-22 2022-23 Total FOB Export 14.62 32.16 36.18 40.73 45.85 169.55 FE Outgo 3.17 6.74 7.65 8.68 9.72 35.95 NFE 14.45 25.43 28.54 32.05 36.14 136.60 (C) Performance as compared to projections: (Rs. In Crores) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services ) C.G. import Other outflow Projecte d Actua l Projecte d Actual Actual 2018- 19 14.62 8.25 0.00 0.00 3.54 -0.07 0.10 2019- 20 32.16 13.41 0.31 0.41 2020- 21 36.18 12.44 0.08 0.07 2021- 22 40.73 22.50 0.31 0.00 Total 123.69 56.60 0.00 0.00 3.54 0.64 0.58 (D) Cumulative NFE Achieved (Rs. In Crores) Year Cumulative NFE achieved Cumulative NFE in % 2018-19 8.01 97.08 2019-20 20.84 96.23 2020-21 33.04 96.88 2021-22 55.33 97.75 Proposed projections for next block period: (Rs. In Cr.) Description 2023-24 2024-25 2025-26 2026-27 2027-28 Total FOB value of Exports 48.70 107.15 120.54 135.69 152.78 564.87 FE Outgo 10.29 22.13 24.84 28.04 31.51 116.80 NFE Earnings 41.41 85.02 95.71 107.64 121.28 451.05 (E) Other Information: LOA No. & Date SEEPZ-SEZ/MTDCCL- SEZ/EIL/28/2012-13/913

dated 22.01.2013 Location of Unit Level-3, Wing B (part), Tower 9, , Magarpatta Township Development and Construction Company Ltd-SEZ, IT &

3 ITES-SEZ, Magarpatta City, Hadapsar, Pune-411 013 Validity of LOA 04.08.2023 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 05.08.2013 Execution if BLUT Sr. No Date of BLUT Execution Value of BLUT (Rs.

In Cr) 1. SEEPZ- SEZ/MTDCCL- SEZ/EIL/28/ 2012-13/3597 dt. 20.03.2013 2.52 2. SEEPZ- SEZ/MTDCCL- SEZ/EIL/27/ 2014-15/VOL- II/2586

dt. 20.12.2019 13.59 Total 16.11 Outstanding Rent dues No Labour Dues No Validity of Lease Agreement …. Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No a) No. of employees as on 31.03.2022 106 employees (Men-75, Women-31) Area allotted (in sq.ft.) 11,124.15 Sq.ft. Area available for each employee per sq.ft. basis (area / no. of employees) 104.94 sq.ft. Investment till date Building 0.92Cr Plant

& Machinery 3.40Cr Quantity and value of goods exported under Rule 34 (unutilized goods)

Value Addition during the monitoring period

Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes

4 The Specified Officer vide letter dated 07.08.2023 has reported as under: EXPORTS 2017-2018 to 2021-2022 (Rs. In Crore) Year/ Period Figures reported in APR (FOB Value) Figures as per Softex / Customs Records Differenc e, if any Reason for Difference / Remarks 2017-18 10.69 10.49 0.20

1. 1. Rs 0.09 Cr. is on account of Onsite export which is being considered in APR only.

2. Difference of Rs. 0.11 Cr. was due to Exchange Rate positive variation.

2018- 2019 8.25 8.14 0.11

1. Difference of Rs. 0.11 Cr. was due to Exchange Rate positive variation. 2019- 2020 13.41 13.51 -0.10 1)Difference of Rs. (0.10) Cr. was due to Exchange Rate negative variation. 2020- 2021 12.44 10.21 2.23
2. The unit is following accrual system, as such Unbilled revenue of Rs. 2.10 Crore was considered in the APR.
3. Difference of Rs. 0.13 Cr. was due to Exchange Rate positive variation. 2021- 2022 22.50 23.97 -1.47
4. The unit is following accrual system, as such Unbilled revenue of Rs. 1.69 Crore was considered in the APR and not in Softex.
5. Difference of Rs. 0.22 Cr. was due to Exchange Rate positive variation. Difference (1minus 2)

5 (a) Import (i) (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis: Frim the year 2018-2019 ti 2021-2022 (Rs. In Crore) Year/ Period Figures as per Revised APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2017- 2018 0.01 0.01 Nil NA 2018- 2019 #(0.07) #(0.07) Nil NA 2019- 2020 0.31 0.31 Nil NA 2020- 2021 0.08 0.08 Nil NA 2021- 2022 0.31 0.31 Nil NA

During the year import was noticed of Rs 0.11 cr. and IUT during the year was

noticed of Rs 0.18 Cr vide BE No. 2000066 & 2000067 dated 26-12-2018, BE No.2000009 dated 13-03-2029 resulting in negative figure as per sr. no. para 4(B) (v) of APR.
C. BLUT DETAILS 1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed TOTAL Duty value of BLUT Executed in Lakhs: No.

SEEPZ-SEZ/MTDCCL-SEZ/EIL/28/ 2012-13/3597 dt. 20.03.2013 Rs. 2.52 Crore. F. No. SEEPZ-SEZ/MTDCCL-SEZ/EIL/27/ 2014-15/VOL-II/2586 dt. 20.12.2019 Rs. 13.59 Crore. Total: Rs. 16.11 Crore 2 Total Duty Foregone on goods & services procured Category Wise: Year Indg. Goods Imp Goods Indg. Services 2017-2018 0.02 0.00 0.17 2018-2019 0.02 0.02 0.23

6 Year Wise 2019-2020 0.06 0.06 0.28 2020-2021 0.18 0.04 0.24 2021-2022 0.06 0.08 0.24 Total 0.34 0.20 1.16

(d) Employment made as on date (as on end of block period / year up to which monitoring is being done) As on 31st March, 2022 Man: 75 Woman: 31 Total: 106 (e) Details of pending Foreign Remittance beyond Permissible period, if any (as on 31.03.2022) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. No such case noticed. (f) Whether all softex has been filed for the said period. If no, details thereof. SO to also check whether unit has obtained Softex condonation from DC office / RBI and if approved, whether they have filed such pending Softex. Softex has been filed till Mar-22. No case of filing condonation noticed. (g) Whether all Softex has been certified, if so till which month has the same been certified. If not, provide details of the Softex and reasons for pendency. All the Softex filed have been certified for the period from 17-18 to 21-22. (h) Whether unit has filed any request for Cancellation of Softex No such case noticed. (i) Whether any Services provided in DTA / SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. No such case noticed.

7 If yes, details thereof (year wise details to be provided) (j) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. Up-loading of the BLUT Module on SEZ online Portal Kept in abeyance as per office order No. 02/2023 dated 16-03-2023. (k) Has the unit cleared any Capital Goods procured duty free in DTA against payment of Duty, or otherwise? Full details to be provided along with value of assets and duty discharged Yes, Scrap of capital goods removed. (Ion Cr.) Year Value Duty 18-19 0.01 0.0012 21-22 0.02 0.0071 (l) Is the unit sharing any of their infrastructure with other units or are utilizing infrastructure of another unit in the same or other SEZ? If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated No. The unit is not sharing any of its infrastructure with other units or utilizing another unit’s infrastructure in the same or other SEZ. (m) Whether all DSPF for services procured during the said monitoring period under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office. DSPF filed online for services procured during the period 17-18 & 21-22 has been filed and processed. (n) Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period. As per the record, DTA filed on SEZ Online System by the unit, have been processed and approved till date.

8 If no, details thereof (o) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report As per the record on SEZ Online, no Out of Charge is pending. (p) Has the unit set up any cafeteria / canteen / food court in unit premises? If yes, whether permission from UAC / DC office has been issued, or otherwise office has been issued, or otherwise Whether unit has availed any duty paid goods / services for setting up such facility? If yes, whether unit has discharged such duty / tax benefit availed? details to be given including amount of duty / tax recovered or yet to be recovered Cafeteria/Pantry set up, has been noticed in an area of 1500 sq ft. in the unit for which no Permission is taken from UAC/DC in terms of instruction no. 95. Goods used for the said cafeteria has been procured on duty payment basis without availing benefit. As regards to duties on the services used for cafeteria area, unit has agreed to pay the duties after due clarification from the BOA and ministry. (q) Whether any violation of any of the provisions of law has been noticed / observed by the Specified Officer during the period under monitoring NA ADC’s observations:  The unit has achieved Export of Rs.10.69 Cr. against the projected export of Rs. 63.95 Cr. i.e., 16.71% in the last year i.e. 2017-18 of 1st Block period.  The unit has achieved NFE of Rs.70.21 Cr. i.e, 98.02% in the last year i.e. 2017- 18 of 1st Block period.  The Unit has achieved export of Rs. 56.61 Cr. against the projected export of Rs.123.69 Cr i.e. 45.76 % in 4 years of 2nd Block period  Reason for less actual export as compared to existing projections:

The unit vide their letter dated 13.06.2023, has submitted that, due to the pandemic there was global slowdown in business hence, their export was affected in the pandemic to financial year and no contract got renewed and materialized. Hence the overall achieve export is less than the projected export.  The unit has achieved NFE of Rs.55.33 Cr on cumulative basis i.e. 97.75%  Vide SO repot the unit has achieved employment of 106 employees (Men-75, Women-31)  Approval Committee may kindly monitor the performance of the Unit for last year i.e. 2017-18 of 1st Block period. And 4 years i.e. from 2018-19 to 2021-22 of 2nd block period, in terms of Rule 54 of SEZ Rules, 2006.