Agenda for Approval Committee meeting for SEZ Pune Cluster scheduled on 23 April 2024. — 01-eon-kharadi-phase-ii

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. EON KHARADI INFRASTRUCTURE PVT. LTD.-SEZ, PHASE II.

DATE : 23.04.2024

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 23.04.2024 INDEX

Agenda Item No.

Subject

Agenda Item No. 01 :- Confirmation of the Minutes of the meeting held on 28.03.2024 Agenda Item No. 02 :- Monitoring of Performance for
M/s. Isobar Commerce India Pvt. Ltd. Unit-1 Agenda Item No. 03 :- Monitoring of Performance for
M/s. Isobar Commerce India Pvt. Ltd. Unit-2 Agenda Item No. 04 :- Monitoring of Performance for
M/s. Cybage Software Pvt. Ltd.

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File No.S-SEZ-MINSOEON2/1/2 OZ}-JDCI The^unit_has achieved export ofRs. 39.63 cr. against the projected export of Rs. 232.25Cr. in FY year 2022-23 on cumulativi basis. The unit has achieved NFE ofRs. 38.51 Cr. i.e.,97.t5o/oin Fy 2022_23 on cumulative basis. The unit has achieved emplo5rment of 294 employees (Men-lgg, Women_105) Meeting ended with a vote of thanks to the Chair. 't 99 114159t2024 of Approval Committee held on 29.O2.2O24 Agenda Item No.O2: Monitoring of performance for M/s. LTlMindtree Ltd. After deliberation, the committee noted the performance of the Unit for the period from FY 2079-20 to Fy2o22- 23 out of tst brock period (2019-20 to 2o2z- 24), in terms of Rule 54 ofSEZ Rules, 2006, as detailed beiow: . ),tr\At Fr$crgqRftafl, or$nvq) srErsrGlaorflqrgfi (Rajesh Kumar Mishra, IRS) Chairman-cum- Development Commissioner t> 'o

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

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AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal: Monitoring of the performance of M/s. Isobar Commerce India Pvt. Ltd. Unit-

1. an IT/ITES unit located in EON Kharadi Infrastructure Pvt Ltd.-Phase-II- SEZ, for 4 years from 2019-20 & 2022-23 of 1st Block period.

b. Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for 4 years from 2019-20 & 2022- 23 of 1st 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”.

A. Approved Projections: (1st block Period) (Rs. In Cr.)

2019-20 2020-21 2021-22 2022-23 2023-24 Total FOB value of export 23.72 30.05 31.14 31.35 32.44 148.69 FE outgo 1.41 0.32 0.31 0.41 0.34 2.80 NFE 22.31 29.73 30.82 30.93 32.09 145.88

B. Performance as compared to projections: FY 2019-20 to 2022-23 (Rs. In Cr.) Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow

Projected Actual Projected Actual Actual 2019- 20 23.72 22.93 0.00 0.00 1.31 0.07 0.00 2020- 21 30.05 21.71 0.00 0.00 2021- 22 31.14 23.81 0.00 0.00 2022- 23 31.35 20.51 0.03 0.00 Total 116.26 88.96 0.00 0.00 1.31 0.1 0.00 • Reason for less export: Unit has informed that their business entirely export- oriented, is subject to global dynamics. In 2019, during LOA, they have File No.S-SEZ-MONT0EON2/8/2022-JDCP I/4222/2024 37

projected growth heads by 4.5 times by 2024. However, the COVID-19 pandemic induced a global economic slowdown, with the UK experiencing a 10% GDP decline, impacting their operations resulting into less export than projected.

C. Cumulative NFE achieved: (Rs. in Cr.) Year Cumulative NFE Achieved Cumulative % NFE Achieved 2019-20 22.93 99.97% 2020-21 44.62 99.97% 2021-22 68.43 99.97% 2022-23 88.93 99.96%

d. Other Information:

LOA No. & Date SEEPZ-SEZ/EKIPL- SEZ/ISOBAR/35/2018-19 Dated 06.09.2018 Location of Unit 1ST Floor, Tower B, EON Kharadi Infrastructure Pvt .Ltd.-SEZ, Phase-II S. No. 72/2/1, Kharadi, Pune-411014. Validity of LOA 01.05.2024 Item(s) of manufacture/ Services IT & ITES Date of commencement of production 02.05.2019 Execution of BLUT Rs. 0.92 Crores. Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement

Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA Projected employment for the block period No. of employees as on 31.03.2023 34 (Men-18, Women-16) Area allotted (in sq.ft.) 13700.Sq.ft Area available for each employee per sq.ft. basis (area / no. of employees) 214 Sq.ft Investment till date

Building NA Plant & Machinery 1.97 Crores Quantity and value of goods exported under Rule 34 NA File No.S-SEZ-MONT0EON2/8/2022-JDCP I/4222/2024 38

(unutilized goods) Value Addition during the monitoring period NA 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 report vide letter dated 18.04.2024 has reported as detailed below: a. Details of year-wise Exports are as under: (A) EXPORT
(Rs. In Crores) Year/ Period Figures reported

in APR Figures as per Softex/

Customs Records Difference if any Reason

for Difference/Remark (1) (2) (3) (4) (5) 2019-20 22.93 23.09 -0.16 Difference is due to Exchange rate difference 2020-21 21.71 21.69 0.02 2021-22 23.81 22.95 0.86 2022-23 20.51 20.34 0.17

B. IMPORT i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis.) (Rs. In Crores) Year/P eriod Figures reported in APR

(FOB Value) Figures as per Customs Records Difference if any Reason for Difference/Remark (1) (2) (3) (4) (5) 2019- 20 0.08 0.08 0.00

2020- 21 0.00 0.00 0.00

2021- 22 0.00 0.00 0.00

2022- 0.038 0.00 0.038 Intra SEZ Transfer received from File No.S-SEZ-MONT0EON2/8/2022-JDCP I/4222/2024 39

23 Isobar Commerce India Pvt Ltd Unit 2 under Request ID No 372300485675 amounting to Rs. 0.038 2023- 24 0.00 0.00 0.00

ii. Raw Material (Rs. In Crores) Year/Per iod Figures reported in APR (FOB Value) Figures as per Customs Records Difference if any Reason

for Difference/Remark (1) (2) (3) (4) (5)

2019-20 To 2022-23 0.00 0.00 0.00

(‘C) BLUT (Amount in ‘Crores’) 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

Date of Acceptance BLUT Amount 01.11.2018 0.92

Total 0.92

2 Total Duty Foregone on goods & services procured

Category Wise:

Year Wise:

File No.S-SEZ-MONT0EON2/8/2022-JDCP I/4222/2024 40

FY Goods Imported & Indigenous Services Imported & Indigenous 19- 20 0.20 0.53 20- 21 0.11 1.14 21- 22 0.10 1.24 22- 23 0.15 1.06 Total 0.56 3.96 (d) Employment made as on date (31.03.2023) (as on end of block period/ year up to which monitoring is being done) Men:18 Women: 16 Total No Employment : 34 (e) Details of Pending Foreign Remittance beyond Permissible period, if any (as on 31.03.2023) To cross-check the same and verify whether necessary permission from AD Bank/ RBI has been obtained. No foreign remittance is pending as on 31.03.2023

(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. Yes (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. Yes (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 No File No.S-SEZ-MONT0EON2/8/2022-JDCP I/4222/2024 41

INR in r/o IT/ITES Unit during the period. 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. NA (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 No (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 Yes, Utilizing the below infra commonly for our both SEZ Units. But the rental for this space is paying from: Isobar Commerce India Pvt. Ltd Unit 2 Reception + Lobby Training Room Pantry Meeting Rooms and Conference rooms Rest Room The approval for sharing of infrastructure was approved in UAC held on 18.10.2019 and approval was communicated vide letter F.No. SEEPZ-SEZ/EKIPL- SEZ/Isobar/35/18-19/2231 dated 29.10.2019 (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.
No. Unit has been asked to file the pending DSPF for the period 2021-22 &2022-23. (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 Yes (o) Details of the request IDs pending for OOC in No File No.S-SEZ-MONT0EON2/8/2022-JDCP I/4222/2024 42

respect of DTA procurement on the date of submission of monitoring report (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. 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 Only dry pantry is available in the unit, wherein no cooking activity is being carried out. Only coffee vending machines are kept in the pantry. (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 e. ADC’s observations: • The unit has achieved export revenue of Rs.88.96 Cr. on cumulative basis against the projected export of Rs. 116.26 Cr. i.e., 76.51%. • The unit has achieved positive NFE of Rs. 88.93 Cr. in FY 2022-23 on cumulative basis i.e., 99.96% • As per SO report the unit has achieved employment of 34 employees (Men- 18, Women-16) • The Unit has not filed DSPF for the services procured during the monitoring period. • Approval committee may kindly monitor the performance of the Unit for 4 years from 2019-20 & 2022-23 of 1st Block period, in terms of Rule 54 of SEZ Rules, 2006.

File No.S-SEZ-MONT0EON2/8/2022-JDCP I/4222/2024 43

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

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AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal: Monitoring of the performance of M/s. Isobar Commerce India Pvt. Ltd. Unit- 2. an IT/ITES unit located in EON Kharadi Infrastructure Pvt Ltd.-Phase-II- SEZ, for 4 years from 2019-20 & 2022-23 of 1st Block period.

b. Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for 4 years from 2019-20 & 2022- 23 of 1st 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”.

A. Approved Projections: (1st block Period) (Rs. In Cr.)

2019-20 2020-21 2021-22 2022-23 2023-24 Total FOB value of export 14.61 27.36 40.76 49.01 64.91 196.66 FE outgo 1.50 0.44 0.56 0.86 1.00 4.36 NFE 13.12 26.92 40.20 48.14 63.91 192.29

B. Performance as compared to projections: FY 2019-20 to 2022-23 (Rs. In Cr.)

Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2019- 20 14.61 12.10 0.00 0.00 2.39 0.11 0.00 2020- 21 27.36 33.45 0.00 0.00 2021- 22 40.76 54.48 0.00 0.00 2022- 49.01 60.60 -0.038 0.00 File No.S-SEZ-MONT0EON2/9/2022-JDCP I/4223/2024 41

23 Total 131.74 160.63 0.00 0.00 2.39 0.072 0.00 C. Cumulative NFE achieved: (Rs. in Cr.) Year Cumulative NFE Achieved Cumulative % NFE Achieved 2019-20 12.08 99.91% 2020-21 45.52 99.95% 2021-22 99.99 99.97% 2022-23 160.58 99.97% d. Other Information:

LOA No. & Date SEEPZ-SEZ/EKIPL- SEZ/ISOBAR/36/2018-19 Dated 06.09.2018 Location of Unit 1ST Floor, Tower B, EON Kharadi Infrastructure Pvt .Ltd.-SEZ, Phase-II S. No. 72/2/1, Kharadi, Pune-411014. Validity of LOA 01.05.2024 Item(s) of manufacture/ Services IT & ITES Date of commencement of production 02.05.2019 Execution of BLUT Rs. 1.24Crores. Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement

Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA Projected employment for the block period No. of employees as on 31.03.2023 211 (Men-132, Women-79) Area allotted (in sq.ft.) 13700.Sq.ft Area available for each employee per sq.ft. basis (area / no. of employees) 64.Sq.ft Investment till date

Building NA Plant & Machinery

Quantity and value of goods exported under Rule 34 (unutilized goods) 1.74 Cr. Value Addition during the monitoring period NA Whether all the APRs being considered now Yes File No.S-SEZ-MONT0EON2/9/2022-JDCP I/4223/2024 42

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.

The Specified Officer report vide letter dated 19.04.2024 has reported as detailed below: a. Details of year-wise Exports are as under: (A) EXPORT
(Rs. In Crores)
Year/ Period Figures reported

in APR Figures as per Softex/

Customs Records Difference if any Reason

for Difference/Remark (1) (2) (3) (4) (5) 2019-20 12.10 12.22 -0.12 Difference is due to Exchange rate difference 2020-21 33.45 33.43 0.02 2021-22 54.48 53.89 0.59 2022-23 60.60 59.91 0.69

B. IMPORT i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis.) (Rs. In Crores) Year/Per iod Figures reported in APR (FOB Value) Figures as per Customs Records Difference if any Reason for Difference/Remark (1) (2) (3) (4) (5) 2019-20 0.11 0.11 0.00

2020-21 0.00 0.00 0.00

2021-22 0.00 0.00 0.00

2022-23 0.00 0.00 0.00

ii. Raw Material (Rs. In Crores Year/Per iod Figures reported in APR (FOB Value) Figures as per Customs Records Difference if any Reason for Difference/Remark (1) (2) (3) (4) (5)

2019-20 To 2022-23

0.00 0.00 0.00

(‘C) BLUT File No.S-SEZ-MONT0EON2/9/2022-JDCP I/4223/2024 43

(Amount in ‘Crores’) 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 Date of Acceptance BLUT Amount 01.11.2018 1.24 Total 1.24

2 Total Duty Foregone on goods & services procured

Category Wise:

Year Wise:

FY Goods Imported & Indigenous Services Imported & Indigenous 19- 20 0.24 0.64 20- 21 0.13 1.40 21- 22 0.12 1.52 22- 23 0.18 1.29 Total 0.68 4.84

(d) Employment made as on date (31.03.2023) (as on end of block period/ year up to which monitoring is being done) Men:132 Women: 79 Total No Employment : 211 (e) Details of Pending Foreign Remittance beyond Permissible period, if any (as on 31.03.2023)

No foreign remittance is pending as on 31.03.2023 File No.S-SEZ-MONT0EON2/9/2022-JDCP I/4223/2024 44

To cross-check the same and verify whether necessary permission from AD Bank/ RBI has been obtained.

(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. Yes (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. Yes (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 (j) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. NA (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 No (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 Yes, Utilizing the below infra commonly for our both SEZ Units. But the rental for this space is paying from: Isobar Commerce India Pvt. Ltd Unit 2 Reception + Lobby Training Room Pantry Meeting Rooms and Conference rooms File No.S-SEZ-MONT0EON2/9/2022-JDCP I/4223/2024 45

Rest Room

The approval for sharing of infrastructure was approved in UAC held on 18.10.2019 and approval was communicated vide letter F.No. SEEPZ- SEZ/EKIPL- SEZ/Isobar/36/18-19/2229 dated 29.10.2019 (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.
No. Unit has been asked to file the pending DSPF for the period 2021-22 & 2022-23 (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 Yes (o) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report No (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. 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 Only dry pantry is available in the unit, wherein no cooking activity is being carried out. Only coffee vending machines are kept in the pantry. (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

e. ADC’s observations:

• The unit has achieved export revenue of Rs.160.63 Cr. on cumulative basis against the projected export of Rs. 131.74 Cr. i.e., 122.23%. File No.S-SEZ-MONT0EON2/9/2022-JDCP I/4223/2024 46

• The unit has achieved positive NFE of Rs. 160.58 Cr. in FY 2022-23 on cumulative basis i.e., 99.97% • As per SO report the unit has achieved employment of 211 employees (Men- 132, Women-79) • The Unit has not filed DSPF for the services procured during the monitoring period. • Approval committee may kindly monitor the performance of the Unit for 4 years from 2019-20 & 2022-23 of 1st Block period, in terms of Rule 54 of SEZ Rules, 2006. File No.S-SEZ-MONT0EON2/9/2022-JDCP I/4223/2024 47

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. Cybage Software Pvt. Ltd., an IT/ITES unit located at EON Kharadi Infrastructure Pvt.Ltd-SEZ, Phase II, Pune- 411014 for 4th year of 1st block period i.e. for FY 2022-2023 (Block period FY 2019-20 to 2023-24).

b. Specific Issue on which decision of Approval Committee is required: Monitoring of the performance of the unit for 4th of 1st Block period i.e. FY 2022-2023 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. Performance as compared to projections: FY 2019-20 to FY 2023-24 i. Actual Export / Approved Projections (Rs. in Crores)

2019-20 2020-21 2021-22

2022-23

2023-24

Total FOB Value of Exports 65.10 98.67 114.03 119.73 125.71 523.24 FE Outgo 7.67 3.51 3.64 4.91 4.32 24.05 NFE 57.43 95.16 110.39 114.82 121.39 499.19

I. Performance as compared to projections: (Rs. in Crores) Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2022-23 119.73 176.10 0.00 0.00 8.36 -13.80 10.21 Total 119.73 176.10 0.00 0.00 8.36 0.00 10.21

(II) Cumulative NFE achieved: (Rs. In Crores)

File No.S-SEZ-MONT0EON2/1/2023-JDCP I/4203/2024 42

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2022-23 627.59 99.75%

(III) Employment Achievement (Direct): FY 2022-23 The Unit has achieved employment of 279 employees (Men-207, Women-72) as on 31.03.2023 d. Relevant provisions: 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.” e. Other Information:

LOA No. & Date SEEPZ-SEZ/EKIPL-SEZ/ CSPL/ 41/ 2019-20 Dated 25.01.2019 Location of Unit 7th Floor, Tower B,EON Kharadi Infrastructure Pvt.Ltd- SEZ, Phase II, Survey No. 72/2/1, Kharadi PUNE,
411014 Validity of LOA 11.06.2024 Item(s) of manufacture/ Services IT & ITES Date of commencement of production 10.06.2019
Execution of BLUT 34.78 Crores Outstanding Rent dues NA Labour Dues NA Validity of Lease Agreement 10 years Pending CRA Objection, if any NA Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any NA Projected employment for the block period No. of employees as on 31.03.2023 279 Area allotted (in sq.ft.) 1,17,264 Sq.ft Area available for each employee per sq.ft. basis (area / no. of employees) 420 Sq. ft Investment till date

Building NA Plant & Machinery Rs.16.83 Crore Quantity and value of goods exported under Rule 34 (unutilized goods) NA File No.S-SEZ-MONT0EON2/1/2023-JDCP I/4203/2024 43

Value Addition during the monitoring period NA 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 Officers vide letter dated 08.04.2024 has submitted APR verification report for the period FY 2022-23, in the prescribed which is as detailed below;

(A) EXPORT (Rs. In Crores)
Year/ Period Figures reported in APR Figures as per Softex/ Customs Records Difference if any Reason

for Difference/Rem ark (1) (2) (3) (4) (5) 2022- 23 176.10 179.27 3.17 Description Amount Credit Note Issued due to revision in the billing amount. Rs. 1.93 Exchange

Rate difference Rs. 1.24 Total Rs. 3.17

B. IMPORT i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis.) (Rs. In Crores) Year/Per iod Figures reported in APR (FOB Value) Figures as per Customs Records Difference if any Reason

for Difference/Remark (1) (2) (3) (4) (5) 2022-23 0.00 0.00 0.00

ii. Raw Material (Rs. In Crores) Year/Per iod Figures reported in APR (FOB Value) Figures as per Customs Records Difference if any Reason

for Difference/Remark (1) (2) (3) (4) (5) 2022- 2023 0.00 0.00 0.00

File No.S-SEZ-MONT0EON2/1/2023-JDCP I/4203/2024 44

(‘C) BLUT (Amount in ‘Crores’) 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

Date of Acceptance BLUT Amount 20.02.2019 20.92 14.03.2020 13.86 Total 34.78

2 Total Duty Foregone on goods & services procured Category Wise: Year Wise: FY Goods Imported & Indigenous Services Imported & Indigenous 22- 23 0.01 1.70 Total 1.71

(d) Employment made as on date (31.03.2023) (as on end of block period/ year up to which monitoring is being done) Men:207 Women: 72 Total No Employment : 279 (e) Details of Pending Foreign Remittance beyond Permissible period, if any (as on 31.03.2023) To cross-check the same and verify whether necessary permission from AD Bank/ RBI has been obtained.

No

(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 Yes File No.S-SEZ-MONT0EON2/1/2023-JDCP I/4203/2024 45

pending Softex. (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. Yes (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 (j) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. NA (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 No (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. (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.
Yes (n) Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period: Yes File No.S-SEZ-MONT0EON2/1/2023-JDCP I/4203/2024 46

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 No (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. 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 Only dry pantry is available in the unit, wherein no cooking activity is being carried out. Duty paid capital goods are being utilised in the said pantry.
(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

ADC’s observations: • The Unit has achieved export revenue of Rs. 176.10 Crores as against projected export of Rs. 119.73 Crores i.e. 147.08 % in FY 2022-23 of the 1st block period. • The Unit has achieved cumulative positive NFE of Rs. 627.59 Crores which is 99.75% in FY 2022-23.
• Vide SO report the unit has achieved employment as detailed below:

Year Men Women Total 2022-23 207 72 279

• Approval Committee may kindly monitor the performance of the Unit for 1 year i.e. FY 2022-23 for 1st block period during FY 2019-20 to 2023-24, in terms of Rule 54 of SEZ Rules, 2006.

File No.S-SEZ-MONT0EON2/1/2023-JDCP I/4203/2024 47