IN FORCE SEZ / EOU / FTWZ 2025-10-30

Agenda for Approval Committee meeting for EOU and SEZ under Pune Cluster scheduled on 31 October 2025. — 01-7-manjari

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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. MANJRI STUD FARMS. -SEZ

DATE : 31.10.2025

TIME : 03:00 A.M.

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 31.10.2025

INDEX

Agenda Item No.

Subject

Agenda Item No. 01: - Confirmation of the Minutes of the meeting held on 12.09.2025 Agenda Item No. 02: - Action taken report for the Minutes of the meeting held on 12.09.2025 Agenda Item No. 03: - Application for lease out the built-up space to vendor for setting up Food Court Stall submitted by M/s. The Manjri Stud Farm Private Limited (Developer)
Agenda Item No. 04: - Monitoring of performance for M/s. Konecranes and Demag Pvt Ltd (Unit I)
Agenda Item No. 05: - Monitoring of performance for M/s. Konecranes and Demag Pvt Ltd (Unit II)
Agenda Item No. 06: - Monitoring of performance for M/s. Konecranes and Demag Pvt Ltd (Unit III)
Agenda Item No. 07: - Monitoring of performance for M/s. Aptara New Media Pvt Ltd

मेसस मांजरी टड फाम ा. ल.-एसईजेड, पुणे, आईटी/आईटीईएस सेटर के िवश िवशेष आ थक "े# क$ "े#ीय िवकास आयु&, सी'झ एसईजेड, मुंबई क$ अ+य"ता म- िद 12.09.2025 को आयो0जत अनुमोदन सिम2त क$ 107 वी बैठक का कायवृ6। 1 एसईजेड का नाम मेसस मांजरी टड फाम ा. ल.-एसईजेड 2 सेटर आईटी/आईटीईएस 3 बैठक 8मांक 107 वी 4 तारीख 12.09.2025

उप; थत सद य 8. नाम और पदनाम (एस/=ी.)
िवभाग 1 =ीमती िमतल िहरेमठ संयु& िवकास आयु& पुणे A टर एसईजेड, पुणे 2 =ी अभनव राठी उप आयु&, आयकर िवभाग आयकर िवभाग से नािमत 3 =ीमती पुBपा गंगावणे, एफटीडीओ पुणे डीजीएफटी िवभाग से नािमत 4 =ी. धवल शकE , अधी"क सीमा शुFक िवभाग पुणे नािमत 5 =ीमती सुषमा कुंभार, फ$Fड ऑिफसर महाराH दूषण िनयं#ण बोड के नािमत िवशेष आमंि#त

8मांक न. नाम और पदनाम (एस/=ी.)
िवभाग 1 =ी शंभू दयाल मीना, िविनJद अ2धकारी सी'ज़-एसईज़ेड, पुणे A टर एज-डा िवषय 8 01 : िद 29.07.2025 को आयो0जत 106 वL बैठक के कायवृ6 क$ पुि । िवचार-िवमश के बाद, सिम2त ने 29.07.2025 को आयो0जत 106 वL अनुमोदन सिम2त क$ बैठक के कायवृ6 क$ पुि क$। एज-डा िवषय 8 02: 29.07.2025 को आयो0जत 106 वL बैठक के कायवृ6 के लए क$ गई कारवाई Nरपोट । िवचार-िवमश के बाद, सिम2त ने 29.07.2025 को आयो0जत बैठक के लए क$ गई कारवाई Nरपोट नोट क$ है। एडीसी ने सू2चत िकया है िक मैसस मांजरी टड फाम एसईजेड म- कोई भी एज-डा लंिबत नहL है। एज-डा िवषय 8 03: मेसस मांजरी टड फाम ाइवेट लिमटेड (डेवलपर) Pारा एसईजेड पNरसर म- कQ टीन सेवाओं के लए िव8ेता को

थान पRे पर देने के लए आवेदन तुत िकया गया।

िवचार-िवमश के बाद, सिम2त ने एसईजेड िनयम, 2006 के िनयम 11(5) के अनुसार, एसईजेड पNरसर म- फूड कोट सुिवधा थािपत करने के लए िव8ेता को िनJमत थान पRे पर देने के डेवलपर के ताव को मंजूरी दे दी, 0जसका िववरण नीचे िदया गया है:

सेवा दाता का नाम ग2तिव2ध

थान "े# (वग फुट म-) मेसस वS एंटराइजेज भोजन सुिवधा का संचालन और दान करना काउंटर नंबर 9, िबTFडग 4 बी एसईजेड फूड कोट चौथी मं0जल 90 वग फुट।

यह अनुमोदन, वाणVय एवं उWोग मं#ालय Pारा जारी एसईजेड िनयम, 2006 के िनयम 11(5) म- िनधाNरत शतX के अधीन है। एज-डा िवषय 8 04: मेसस कोने8ेYस एवं 2डमैग ाइवेट लिमटेड, आईटी/आईटीईएस इकाइयZ Pारा मेसस मांजरी टड फाम ाइवेट लिमटेड - एसईजेड म- ; थत अपनी तीन मौजूदा इकाइयZ के एलओए के िवलय के लए आवेदन। िवचार-िवमश के बाद, सिम2त ने एसईजेड िनयम, 2006 के िनयम 19(2) के चौथे ावधान के अनुसार मेसस मांजरी टड फाम ाइवेट लिमटेड - एसईजेड म- ; थत अपनी 3 मौजूदा इकाइयZ के एलओए के िवलय के लए मेसस कोने8ेनस और 2डमैग ाइवेट लिमटेड के ताव को मंजूरी दे दी, 0जसका िववरण नीचे िदया गया है:

इकाइ नंबर एलओए नंबर और 2तथ आरंभ 2तथ एलओए क$ वैधता 1 SEEPZ-SEZ/MTDCCL- SEZ/KSSIPL/21/2012-13/7938 Dated 05.06.2012 06.09.2012 05.09.2027 2 SEEPZ- SEZ/MTDCCL/SEZ/KSSIPL/22/2012- 13/10967 dated 13.08.2012 04.12.2012 03.12.2027 3 SEEPZ-SEZ/MSF-SEZ/KPL/21/2017- 18/00253 Dated 08.01.2018 15.10.2018 14.10.2028 एलओए के िवलय के पNरणाम व[प, एसईजेड िनयम, 2006 के िनयम 19(2) के अनुसार शु\ िवदेशी मु]ा क$ गणना के लए यूिनट 1 (SEEPZ-SEZ/MTDCCL-SEZ/KSSIPL/21/2012-13/7938 Dated 05.06.2012) क$ ^लॉक अव2ध को िवचार मे लया जाएगा। एक$कृत इकाई के बाद अनुमोिदत पूवानुमानZ का िववरण: (`पये करोड़ म-) Sr.No Particulars 2022-23 (वा तिवक आंकड़े)
2023-24 (वा तिवक आंकड़े)
2024-25 (वा तिवक आंकड़े)
2025-26 2026-27 Total 1. FOB Value of exports 25.71 27.43 35.72 148.37 155.79 393.02 2. Foreign Exchange outgo 0.0097 0.50 0.80 2.54 2.60 6.45 3. Net Foreign Exchange 25.70 26.93 34.92 145.83 153.19 386.57 1. Investment in Plant & Machinery/Capital Good i. Indigenous 6.00 ii Imported 3.00

Total 9.00 4. Value of Services i. Indigenous 18.00 ii. Imported 3.45

Total 21.45 5. Employment (Men-451, Women-109) 560 6. Area (Built up area) Sq. Ft. remain same 38250 Sq. ft अ+य" को धYयवाद bापन के साथ बैठक समाc हुई।

Minutes of the 107th Meeting of the Approval Committee meeting held under the Chairmanship of Zonal Development Commissioner SEEPZ-SEZ, Mumbai for Sector Specific Special Economic Zone for IT/ITES of M/s. The Manjri Stud Farm Pvt. Ltd.-SEZ, Pune held on 12.09.2025. 1 Name of the SEZ M/s. The Manjri Stud Farm Pvt. Ltd.-SEZ 2 Sector IT/ITES 3 Meeting No. 107th
4 Date 12.09.2025 Members present

Sr No. Name and Designation(S/Shri.) Department 1 Smt. Mital Hiremath Jt. Development Commissioner Pune Cluster SEZ, Pune

2 Shri. Abhinav Rathi Dy. Commissioner, IT Nominee of Income Tax, Pune 3 Smt. Pushpa Gangawane. FTDO Nominee of DGFT, Pune 4 Shri. Dhaval Shirke, Superintendent Nominee of Customs, Pune 5 Smt. Sushma Kumbhar, Field Officer Nominee of Maharashtra Pollution Control Board Special Invitee

Sr Name and Designation Department 1 Shri Shambhu Dayal Meena, Specified Officer SEEPZ-SEZ, Pune Cluster Agenda Item No. 01: Confirmation of the Minutes of the 106th Meeting held on 29.07.2025 After deliberation, the Committee confirmed the minutes of the 106 th Approval Committee meeting held on 29.07.2025. Agenda Item No. 02: Action taken report for the Minutes of the 106 th meeting held on 29.07.2025 After deliberation, the Committee has noted the Action taken report for the meeting held on 29.07.2025 ADC has informed that there are no agendas pending r/o M/s. Manjri Stud Farm Pvt. Ltd.-SEZ. Agenda Item No. 03: Application Submitted by M/s. T he Manjri Stud Farm Private Limited – SEZ (Developer) for leasing out space to vendor for Canteen services in SEZ premises. After deliberation, the Committee approved the proposal of the Developer for leasing out space to vendor for Canteen services in SEZ premises., in terms of Rule 11(5) of SEZ Rules, 2006, as detailed below:

Name of Vendor Activity Location of Cafeteria Area in Sq. ft M/s. Vajra Enterprises To operate and provide the food facility Counter No 9, in building 4B SEZ Food court 4th Floor. 90 Sq Ft The approval is subject to the conditions laid down in Rule 11(5) of SEZ Rules, 2006 issued by MOC&I. Agenda Item No. 04: Application by M/s. Konecranes and Demag Pvt. Ltd., IT/ITES Units for Merger of LOAs of their 3 existing units located at The Manjri Stud Farm Private Limited – SEZ.

After deliberation, the committee approved the proposal of M/s. Konecranes and Demag Pvt Ltd for Merger of LOAs of their 3 existing units located at The Manjri Stud Farm Private Limited – SEZ, in terms of 4th proviso of Rule 19(2) of SEZ Rules, 2006, as detailed below:

Unit No LOA NO. and Date Date of Commencement LOA Valid upto 1 SEEPZ-SEZ/MTDCCL- SEZ/KSSIPL/21/2012-13/7938 Dated 05.06.2012 06.09.2012 05.09.2027 2 SEEPZ- SEZ/MTDCCL/SEZ/KSSIPL/22/2012- 13/10967 dated 13.08.2012 04.12.2012 03.12.2027 3 SEEPZ-SEZ/MSF-SEZ/KPL/21/2017- 18/00253 Dated 08.01.2018 15.10.2018 14.10.2028 Consequent to merger of above three LOAs, the block period for the purpose of calculation of Net Foreign Exchange and Income Tax benefit, shall be considered from the date of commencement (06.09.2012) of the Unit 1 (LOA No SEEPZ-SEZ/MTDCCL-SEZ/KSSIPL/21/2012-13/7938 Dated 05.06.2012) in terms 4th proviso Rule 19(2) of SEZ Rule 2006.

Details of Approved Projections after merger:
(Rs in Cr.) Sr. No Particulars 2022-23 (Actual)
2023-24 (Actual)
2024-25 (Actual)
2025-26 2026-27 Total 1. FOB Value of exports 25.71 27.43 35.72 148.37 155.79 393.02 2. Foreign Exchange outgo 0.0097 0.50 0.80 2.54 2.60 6.45 3. Net Foreign Exchange 25.70 26.93 34.92 145.83 153.19 386.57 1. Investment in Plant & Machinery/Capital Good i. Indigenous 6.00 ii Imported 3.00

Total 9.00 4. Value of Services i. Indigenous 18.00 ii. Imported 3.45

Total 21.45 5. Employment (Men-451, Women-109) 560 6. Area (Built up area) Sq. Ft. remain same 38250 Sq. ft

Meeting ended with a vote of thanks to the Chair.

(bानेdर बी. पाटील, आईएएस ) (Dnyaneshwar B. Patil, IAS) अ+य" एवं िवकास आयु& Chairman-cum-Development Commissioner

signaturerectangle-1-186 Mr. Dnyaneshwar B Patil Development Commissioner PUNE- SEZ Digitally signed by Dnyaneshwar Bhalchandra Patil Date: 2025.10.01 12:36:36 IST % DSUnknown q 1 G 1 g 0.1 0 0 0.1 9 0 cm 0 J 0 j 4 M []0 d 1 i 0 g 313 292 m 313 404 325 453 432 529 c 478 561 504 597 504 645 c 504 736 440 760 391 760 c 286 760 271 681 265 626 c 265 625 l 100 625 l 100 828 253 898 381 898 c 451 898 679 878 679 650 c 679 555 628 499 538 435 c 488 399 467 376 467 292 c 313 292 l h 308 214 170 -164 re f 0.44 G 1.2 w 1 1 0.4 rg 287 318 m 287 430 299 479 406 555 c 451 587 478 623 478 671 c 478 762 414 786 365 786 c 260 786 245 707 239 652 c 239 651 l 74 651 l 74 854 227 924 355 924 c 425 924 653 904 653 676 c 653 581 602 525 512 461 c 462 425 441 402 441 318 c 287 318 l h 282 240 170 -164 re B Q

Action Taken for Approval Committee held on 12-09-2025 Agenda Item No. Subject Remarks Agenda Item No. 01 Confirmation of the Minutes of the 106th Meeting held on 29-07-2025 After deliberation, the Committee confirmed the minutes of the meeting held on 29.07.2025 Agenda Item No. 02 Application for amalgamation/ Merger(M/s. Konecranes and Demag Pvt Ltd) Approval letter is issued to the Unit on 03.10.2025 Agenda Item No. 03 Application for leasing out space for vendor(M/s. The Manjri Stud Farm Private Limited (Developer)) Approval letter is issued to the Unit on 03.10.2025

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

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Proposal dated 13.10.2025 submitted by M/s. The Manjri Stud Farm Private Limited (Developer) located SP Infocity, Pune-Saswad Road, Fursungi, Pune-412308 for approval to lease out the built-up space to vendors for setting up Food Court Stalls in SEZ premises. b. Specific Issue on which decision of AC is required: -
Approval of the committee to lease out the built-up space to vendors for setting up Food Court Stall in SEZ premises, as detailed below, in terms of Rule 11 (5) of SEZ Rules, 2006, as detailed below: Sr No Name of the Vendor Activity Location Area.

M/s. Vajra Enterprises To operate and provide the food facility Building 4 Food Court, Ground Floor, Counter 10. 150 Sq. Ft.

M/s Shiv Rudra (Pure Veg) To operate and provide the food facility Building 4 Food Court, 4th Floor, Counter 6 227 Sq. Ft

The Hunger Hub Chinese To operate and provide the food facility Building 4 Food Court, 4th Floor, Counter 8 212 Sq. Ft

The Long Out Café To operate and provide the food facility Building 4 Food Court 4th Floor, Counter 7 70 Sq. Ft

Hotel Maratheshahi To operate and provide the food facility Counter No 1, in Building 4B 174 Sq. Ft c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- As per Rule 11 (5) of SEZ Rules, 2006 “(5) The land or Build up space in the processing area or Free Trade and Warehousing Zone shall be given on lease only to the entrepreneurs holding valid Letter of Approval issued under Rule 19 and [the lese period shall not be less than five years but notwithstanding any other condition in the lease deed, the lease rights would cease to exist in case of the expiry or cancellation of the Letter of Approval:]

      PROVIDED that the Developer may, with the prior approval of the Approval Committee, grant on

lease land or built-up space, for creating facilities such as canteen, public telephone booths, first aid centres, creche and such other facilities as may be required for the exclusive use of the Unit. d. Other Information: - M/s. The Manjri Stud Farm Private Limited (Developer) located SP Infocity, Pune-Saswad Road, Fursungi, Pune-

412308 India has been granted Formal Approval bears No. F.2/91/2005-SEZ dated 06.11.2006. Further, The Developer has submitted that: There will be live cooking in above mentioned premises. There would be preparation and serving of food. The Developer has enclosed following document: Online Application No. 422500239372. Floor Layout Final Fire No Objection Certificate by PMRDA dated 23.03.2018 Copy of Form B Dated 14.07.2025 Copy of Form N Dated 03.02.2024 FSSAI license copies. Declaration of Annual Aggregate turnover for Non-GST Billing by Vendors. e. Recommendation: The approval committee may kindly consider the proposal of the Developer for approval to lease out the space to vendors for setting up canteen facility in SEZ premises, in terms of Rule 11 (5) of SEZ Rules, 2006.

Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2024-25 18.00 35.72 0.00 0.00 3.00 0 0.79 Year Cumulative NFE Achieved Cumulative % NFE Achieved 2024-25 87.54 98.53% GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Monitoring of the performance of M/s. Konecranes and Demag Pvt Ltd (Unit I), an IT/ITES Unit for Third year of 3rd block period FY 2024-25. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for 1 year i.e. Third year of 3rd block period FY 2024-25, in terms of Rule 54 of SEZ Rules, 2006 c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- 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”. d. Other Information: - Approved Projections for 3rd Block Period (Rs in Crores)

2022-23 2023-24 2024-25 2025-26 2026-27 TOTAL FOB Value of Exports 17.00 17.50 18.00 18.50 19.00 90.00 FE Outgo 0.45 0.58 0.70 0.82 0.95 3.50 NFE 16.55 16.92 17.30 17.68 18.05 86.50 Performance as compared to projections: FY 2024-25. (Rs in Crores)

Cumulative NFE achieved: FY 2024-25 (Rs. In Crores)

Employment Achievement (Direct): FY 2024-25
Projected Achieved Male –100 Female – 33 Total - 133 Male – 121 Female -34 Total –155 As on 31.03.2025 Information: Name of the Unit M/s Konecranes Pvt Ltd (Unit I) LOA No. & Date SEEPZ-SEZ/MTDCCL- SEZ/KSSIPL/21/2012-13/7938 Dated 05.06.2012 Location of Unit Unit No 601, 6th Floor, Block 5C, The Manjri Stud Farm Pvt Ltd- SEZ, SP Infocity S. No 209, Pune – Saswad Road, Phursungi, Pune – 412308. Validity of LOA 05.09.2027 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 06.09.2012 Execution of BLUT 7.44 Cr. 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 a. No. of employees as on 31.03.2025 Male 121, Female -34, Total 155 Area allotted (in sq.ft.) 14550 Sq. Ft Area available for each employee per sq.ft. basis (area / no. of employees) 93.87 Sq. Ft. Investment till date

Building 3.07 Crores Plant & Machinery 6.26 Crores Quantity and value of goods exported under Rule 34 (unutilized goods) NA 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

Vide PUC, the Specified Officer had submitted a report vide letter dated 26.08.2025 for the FY 2024-25, in the prescribed format along with point-wise reply to the discrepancies as follows: - The report in the prescribed format is as under: - Export (Rs. In crores)
Year/ Period Figures as per APR Figures as per Softex/ SB / Customs Records Difference if any Reason for Difference/Remark (1) (2) (3) (4) (5) 2024-25 35.72 35.72 0.00 NA Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis.)
(Rs. In crores)
Year/Period Figures as per APR Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2024-25 0.00 0.00 0.00 NA Raw Material. Year/Period Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2024-25 0.00 0.00 0.00 NA BLUT 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 BLUT acceptance dated 24.07.2012

Rs. 0.84 Crore

F. No. SEEPZ-SEZ/MTDCCL-SEZ/KSSIPL/21 /2012-13/09 dated 13.07.2018 Rs. 3.60 Crore F. No. SEEPZ-SEZ/MTDCCL-SEZ/KSSIPL/21 /2012- 13/319 dated 20.06.2023 Rs. 3.00 Crore Total: Rs. 7.44 Crore

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 which provides for estimated value and duty foregone separately for each category of procurement. (Rs. In Crores) F.Y. Goods Services Imp. & Ind. 2024-25 0.12 0.45 Total 0.12 0.45

3 Has the Unit procured goods and or services without having sufficient balance in their BLUT. If yes, Month & Year when the BLUT was exhausted Details of the consignments and Total value of Goods procured without having sufficient or nil balance in BLUT No.

(d) Employment made as on date (as on end of block period / year up to which monitoring is being done) As on 31st March 2025: Man: 121 Woman: 34 Total: 155 (e) Details of pending Foreign Remittance beyond Permissible period if any (as on 31/03/2025) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. SO to certify that the same has been verified Nil. (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. there is no services provided in DTA/SEZ/EOU/STPI against payment received in INR.

(j) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online. Kept in abeyance as per office order No. SEEPZ/JDC/Pune/01/2022-23/2151 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. 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. 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 Nil. (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 No.

(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. Recommendation: The Unit has achieved export revenue of Rs. 35.72 crores as against projected export of Rs. 18.00 crores in Third year (FY 2024-25) of the 3rd block period. The unit has also achieved a Positive NFE of Rs. 87.54 Crores on Cumulative basis i.e. 98.53% at the end of Third year (FY 2024-25) of 3rd Block period. As per the SO Report the unit has achieved employment of 155 employees (Men-121, women-34) as on 31.03.2025. The Approval Committee may like to monitor the performance of the Unit for the Third year of 3rd Block period in terms of Rule 54 of SEZ Rules, 2006.

Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2024-25 82.02 81.15 0.00 0.00 1.75 0.00 0.00 GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Monitoring of the performance of M/s. Konecranes and Demag Pvt. Ltd. (Unit II), an IT/ITES unit which has been merged with M/s. Konecranes and Demag Pvt. Ltd. Unit I as per UAC approval dated 12.09.2025, for 3rd year of 3rd block period i.e. FY 2024-25 b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for 3rd year of 3rd block period i: e 2024-25, in terms of Rule 54 of SEZ Rules, 2006. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- 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”. d. Other Information: - Approved Projections for 3rd Block Period (Rs in Crores)

2022-23 2023-24 2024-25 2025-26 2026-27 Total FOB Value of Exports 72.99 77.37 82.02 86.94 92.15 411.47 FE Outgo 00.28 00.34 00.40 00.43 00.50 1.95 NFE 72.71 77.03 81.62 86.51 91.65 409.52 Performance as compared to projections FY 2024-25
(Rs in Crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2024-25 206.72 99.74% Cumulative NFE achieved: FY 2024-25 (Rs. In Crores)

Employment Achievement (Direct): FY 2024-25

Projected Achieved Male 220 208 Female 40 41 Total 260 249

Name of the Unit M/s Konecranes Pvt Ltd ( Unit II) LOA No. & Date SEEPZ-SEZ/MTDCCL- SEZ/KSSIPL/22/2012-13/10967 dated 13.08.2012. Location of Unit Unit No 602, 6th Floor, Block 5C, The Manjri Stud Farm Pvt Ltd- SEZ, SP Infocity S.No 209, Pune – Saswad Road, Phursungi, Pune – 412308. Validity of LOA 03.12.2027 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 04.12.2012 Execution of BLUT 10.94 Cr 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 a. No. of employees as on 31.03.2025 Men – 208 Women- 41 Total- 249 Area allotted (in sq.ft.) 7700 Sq ft Area available for each employee per sq.ft. basis (area / no. of employees) 30.92 Sq ft Investment till date

Building 1.62 Plant & Machinery 15.83 Quantity and value of goods exported under Rule 34 (unutilized goods) NA

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

Vide PUC, the Specified Officer had submitted a report vide letter dated 26.08.2025 for the FY 2024-25, in the prescribed format along with point-wise reply to the discrepancies as follows: - The report in the prescribed format is as under: - Details of year-wise export as per the prescribed format: (Rs. In Crore) Year/ Period

Figures reported in APR (FOB Value) Figures as per Softex / Customs Records Difference, if any Reason for Difference / Remarks 2024-25 81.15 81.39 (0.24) The unit has made Deemed Export of Rs. 3.58 Crores in the F.Y. 2024-25.

Balance difference of Rs. (3.82 Crs.) is due to Exchange Rate variation. Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis:
(Rs. In Crore) Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2024-25 0.00 0.00 0.00 NA

Raw Material (Rs. In Crore) Year/ Period Figures as per APR Figures as per SEZ Online / Customs Records Difference, if any Reason for Difference / Remarks 2024-25 0.00 0.00 Nil NA

BLUT: 1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services)

TOTAL Duty value of BLUT Executed in Crore: BLUT acceptance dated 27.08.2012

Rs. 1.02 Crore

F. No. SEEPZ-SEZ/MTDCCL-SEZ/KSSIPL/22 /2012- 13/11 dated 13.07.2018

Rs. 6.01 Crore

F. No. SEEPZ-SEZ/MTDCCL-SEZ/KSSIPL/22 /2012- 13/2065 dated 20.02.2023

Rs. 3.91 Crore

Total: Rs. 10.94 Crore

Total Duty Foregone on goods & services procured Category Wise:

Year Wise (Rs. In Crore) F.Y. Goods Services Imp. & Ind. 2024-25 0.50 0.13 Total 0.50 0.13

(d) Employment made as on date (as on end of block period / year up to which monitoring is being done) As on 31st March 2025: Man: 208 Woman: 41 Total: 249 (e) Details of pending Foreign Remittance beyond Permissible period, if any (as on 31.03.2025)

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

Nil. (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) Unit has not provided any Services in DTA / SEZ / EOU / STPI etc. against payment in INR during the reporting period. (j) SO to verify and certify whether the unit has updated the BLUT ledger Module in SEZ Online.

Kept In abeyance as per office order No. SEEPZ/JDC/Pune/01/2022-23/2151 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. Below are the details:

(Rs. In Crores) F.Y. A.V. Duty Paid 2024-25 0.08 0.02 Total 0.08 0.02

(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. 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 Nil. (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

No. (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. Recommendation: The Unit has achieved export revenue of Rs. 81.15 crores as against projected export of Rs. 82.02 crores in 3rd year (FY 2024-25) of the 3rd block period. The unit has also achieved a Positive NFE of Rs. 206.72 Crores on Cumulative basis which is 99.74% at the end of 3rd year (FY 2024-25) of the 3rd Block period. As per the SO Report the unit has achieved employment of 249 employees (Men-208, women-41) in FY 2024-25. The Approval Committee may like to monitor the performance of the Unit for 3rd year of the 3rd block period i.e. 2024-25 in terms of Rule 54 of SEZ Rules, 2006.

Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2023-24 22.30 27.51 0.00 0.00

1.75 0.00 0.28 2024-25 23.40 24.44 0.00 0.00 0.00 0.21 Total 45.70 51.95 0.00 0.00 1.75 0.00 0.49 Year Cumulative NFE Achieved Cumulative % NFE Achieved GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Monitoring of the performance of M/s. Konecranes Pvt Ltd (Unit III) an IT/ITES unit which has been merged with Unit I as per UAC approval dated 12.09.2025, for 2 years of 2nd block period i: e FY 2023-24 and FY 2024-25 b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for 2 years of 2nd block period i: e FY 2023-24 and 2024-25, in terms of Rule 54 of SEZ Rules, 2006 c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- 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”. d. Other Information: - Approved Projections for 3rd Block Period (Rs in Crores)

2023-24 2024-25 2025-26 2026-27 2027-28 Total FOB Value of Exports 22.30 23.40 24.60 25.80 26.40 122.50 FE Outgo 0.37 0.45 0.52 0.61 0.70 2.65 NFE 21.93 22.95 24.08 25.19 25.70 119.85 Performance as compared to projections FY 2023-24 to FY 2024-25 (Rs in Crores)

Cumulative NFE achieved: (Rs. In Crores)

2023-24 27.21 98.95% 2024-25 51.43 99.02%

Employment Achievement (Direct): FY 2024-25

Projected Achieved Male 96 97 Female 33 20 Total 129 117

Name of the Unit M/s Konecranes and Demag Pvt Ltd LOA No. & Date SEEPZ-SEZ/MSF-SEZ/KPL/21/2017- 18/00253 Dated 08.01.2018 Location of Unit Unit No 603, 6th Floor, Block 5C, The Manjri Stud Farm Pvt Ltd- SEZ, SP Infocity S. No 209, Pune – Saswad Road, Phursungi, Pune – 412308. Validity of LOA 14.10.2028 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 15.10.2018 Execution of BLUT 7.81 Cr 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 a. No. of employees as on 31.03.2025 Men – 97 Women- 20 Total- 117 Area allotted (in sq.ft.) 15995.17 Sq ft Area available for each employee per sq.ft. basis (area / no. of employees) 136.71 Sq ft Investment till date

Building 0.00 Plant & Machinery 5.90 Quantity and value of goods exported under Rule 34 (unutilized goods) NA 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 Vide PUC, the Specified Officer had submitted a report vide letter dated 26.08.2025 for the FY 2023-24 and 2024-25, in the prescribed format along with point-wise reply to the discrepancies as follows: - The report in the prescribed format is as under: - Export (Rs. In crores)
Year/Period Figures as per APR Figures as per Softex/ SB / Customs Records Difference if any Reason for Difference/Remark (1) (2) (3) (4) (5) 2023-2024 27.51 27.45 0.06 Difference is due to Exchange Rate variation 2024-2025 24.44 24.84 (0.40) Difference is due to Exchange Rate variation Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis.
(Rs. In crores)
Year/Period Figures as per APR Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2023-24 to 2024- 25 0.00 0.00 0.00 NA Raw Material.
(Rs. In crores) Year/Period Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2023-24 to 2024- 25 0.00 0.00 0.00 NA BLUT

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 BLUT accepted F. No. SEEPZ-SEZ/MSF-SEZ/KPL/21/2017- 18/05151 dated 01.03.2018 Rs. 17.80 Crore F. No. SEEPZ-SEZ/MSF-SEZ/KPL/21/2017-18/1525 dated 28.02.2024 Rs. 7.81 Crore

Total: Rs. 25.61 Crore 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 which provides for estimated value and duty foregone separately for each category of procurement. (Rs. In Crore) F.Y. Goods Services Imp. & Ind. 2023-2024 0.08 2.49 2024-2025 0.07 1.66 Total 0.15 4.15

(d) Employment made as on date (as on end of block period / year up to which monitoring is being done) As on 31st March 2025: Man: 97 Woman: 20 Total: 117 (e) Details of pending Foreign Remittance beyond Permissible period if any (as on 31/03/2025) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. SO to certify that the same has been verified Nil. (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. there is no services provided in DTA/SEZ/EOU/STPI against payment received in INR.

(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. 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 Nil.

(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 No. (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. Recommendation: The Unit has achieved export revenue of Rs. 51.95 crores as against projected export of Rs. 45.70 crores in 2 years (i.e. FY2023-24 & FY 2024-25) of the 2nd block period. The unit has also achieved a Positive NFE of Rs. 51.43 Crores on Cumulative basis which is 99.02% at the end of 2nd year (FY 2024-25) of the 2nd Block period. As per the SO Report the unit has achieved employment of 117 employees (Men-97, women-20) in FY 2024-25. The Approval Committee may like to monitor the performance of the Unit for first 2 years of the 2nd block period i.e. FY 2023-24 and 2024-25 in terms of Rule 54 of SEZ Rules, 2006.

I. Year Export F.E. OUTGO

Projected

Actual Raw Material (Goods/Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2020-21 50.76 58.38 0.00 0.00

1.93 0.75 0.10 2021-22 50.76 64.37 0.00 0.00 0.00 0.007 2022-23 51.78 70.45 0.00 0.00 0.00 0.0118 2023-24 52.82 71.23 0.00 0.00 0.00 0.0251 2024-25 53.88 78.07 0.00 0.00 0.00 0.0198 TOTAL 260.00 342.50 0.00 0.00 1.93 0.75 0.164 GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE

a. Proposal : Monitoring of the performance of M/s. Aptara New Media Pvt Ltd. , an IT/ITES unit located in The Manjri Stud Farm Pvt Ltd-SEZ, Pune, for 5 years i.e. FY 2020-21 to FY 2024-25 of the 3rd Block period. b. Specific Issue on which decision of AC is required: -
Monitoring of the performance of the unit for 5 years i.e. FY 2020-21 to FY 2024-25 of 3 rd block period in terms of Rule 54 of SEZ Rules, 2006 c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/
Notification :- 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”. d. Other Information: - Performance as compared to projections for years of 3rd Block period FY 2020-21 to FY 2024-25

Approved Projections (Rs. In Crores)

2020-21 2021-22 2022-23 2023-24 2024-25 Total FOB Value of Exports 50.76 50.76 51.78 52.82 53.88 260.00 FE Outgo 4.42 4.42 4.51 4.60 4.69 22.64 NFE 46.34 46.34 47.27 48.22 49.19 237.36 Performance as compared to projection (Rs. In Crores)

Year Cumulative NFE Achieved Cumulative % NFE Achieved 2020-21 58.02 99.93% 2021-22 122.25 99.59% 2022-23 192.61 99.69% 2023-24 263.74 99.74% 2024-25 341.71 99.77% Cumulative NFE achieved: (Rs. in Crores)

Employment Achievement (Direct):

Approved Achieved Men 401 314 Women 69 219 Total 570 533

Name of the Unit M/s. Aptara New Media Pvt Ltd LOA No. & Date SEZ/PUNE/1F/2010-11/549 Dated 24.08.2010 Location of Unit SEZ Block 4A, 1st Floor, SP Infocity, S. No 209, Saswad Road, Phursungi, Pune - 412308. Validity of LOA 02.01.2026 Item(s) of manufacture/ Services IT/ITES Date of commencement of production 03.01.2011 Execution of BLUT 24.52 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 a. No. of employees as on 31.03.2025 533 Employees (Men 314, Women-219) Area allotted (in sq. ft.) 21829 Sq. ft. Area available for each employee per sq. ft. basis (area / no. of employees) 40.95 Sq. ft. Investment till date

Building Rs. 0.00 Crores Plant & Machinery Rs. 21.54 Crores Quantity and value of goods exported under Rule 34 (unutilized goods) NA 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.

No. It has been observed that there is a delay in filing of APRs for FY 2021-22, FY 2022-23 & FY 2023-24. Details of the delay in filing is as under:

APR for the year Due date of filing Actual date of Filing in SEZ Online Delay in months 2021-22 30.09.2022 14.04.2023 196 days 2022-23 30.09.2023 24.03.2024 175 days 2023-24 30.09.2024 03.01.2025 95 days

The Specified Officer vide his report dated 28.10.2025 has reported the following: Export (Rs. In Lakhs)
Year/Period Figures as per APR (In Lakh) Figures as per Softex/SB/ Customs Records (In Lakhs) Difference if any (In Lakhs) Reason for Difference/Remark (1) (2) (3) (4) (5) 2020-21 5838.27 5010.71 827.56 The difference of Rs. 573.07 Lakhs pertains to Audit Adjustments relating to multiple previous years which were accounted for in January-2021 Invoice. Further, Audit Adjustment amounting to Rs. 156.06 Lakhs for F.Y. 2020-21 has been accounted for in June-2025 Invoice. Remaining Amount of Rs. 98.42 lakhs is due to rate difference. 2021-22 6436.95 5382.16 1054.79 The difference of Rs. 151.47 Lakhs pertains to Audit Adjustments relating to F.Y. 2021-22 which were accounted for in February-2023 Invoice. Difference of Rs. 817.23 Lakhs is due to SOFTEX for month of May-21 (Req. ID- 142100154383) and for the month of July- 21 (Req. ID- 142100214174) which are not certified and are still pending for approval (Reason-Special Scrutiny). The remaining amount of Rs. 86.09 Lakhs is due to rate difference.

2022-23 7045.09 7875.26

-830.17

The difference of Rs. 151.47 Lakhs pertains to Audit Adjustments relating to F.Y. 2021-22 which were accounted for in February-2023 Invoice. The difference of Rs. 36.86 Lakhs pertains to Audit Adjustments relating to F.Y. 2022-23 which were accounted for in October-2023 Invoice. Further, Difference of Rs. 798.94 Lakhs is due to wrongly filed SOFTEX for March- 23 (Req. ID- 142300129720). Unit has requested SOFTEX cancellation (Req. ID- 142300157753) vide letter dated 04.09.2025. The remaining amount of Rs. 83.38 Lakhs is due to rate difference. 2023-24 7122.92 7017.92 105 The difference of Rs. 36.86 Lakhs pertains to Audit Adjustments relating to F.Y. 2022-23 which were accounted for in October-2023 Invoice. The difference of Rs. 64.34 Lakhs pertains to Audit Adjustments relating to F.Y. 2023-24 which were accounted for in July- 2024 & October-2024 Invoices. The remaining amount of Rs. 77.52 Lakhs is due to rate difference. 2024-25 7807.29 7729.80 77.49 The difference of Rs. 64.34 Lakhs pertains to Audit Adjustments relating to F.Y. 2023-24 which were accounted for in July- 2024 & October-2024 Invoices. The difference of Rs. 60.78 Lakhs pertains to Audit Adjustments relating to F.Y. 2024-25 which were accounted for in June-2025 & September-2025 Invoices. The remaining amount of Rs. 81.05 lakhs is due to rate difference. Import (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs)
Year/Period Figures as per APR (In Lakhs) Figures as per Customs Records / Bond Register (In Lakhs) Difference if any Reason for Difference/Remark 2020-21 9.61 9.61 NIL NA 2021-22 NIL NIL NIL NA 2022-23 NIL NIL NIL NA 2023-24 NIL NIL NIL NA

2024-25 NIL NIL NIL NA Raw material (Rs. In Lakhs)
Year/Period Figures as per APR (RM Imported) Figures as per Customs Records / Bond Register Difference if any Reason for Difference/Remark 2020-21 Not Applicable being a IT/ITES Unit 2021-22 2022-23 2023-24 2024-25 BLUT 1 Value of BLUT Executed (Duty foregone) (including for CG / Raw Material / Services) Value of Additional BLUT executed

BLUT Date/Amount Sept. 2021- Rs. 23,92,27,140/- TOTAL value of BLUT Executed: 24.52 Cr 2 Total Duty Foregone on goods & services procured Category Wise: Year Wise: (Rs in Lacs) Year wise Goods Imported & indigenous Services Total 2020-21 26.69 277.53 304.22 2021-22 13.71 173.28 186.99 2022-23 76.21 728.21 804.42 2023-24 68.54 315.08 383.62 2024-25 58.38 289.37 347.75 Total 243.53 1783.47 2027

(d) Employment made as on date (as on end of block period / year up to which monitoring is being done) Men: 314 Women: 219 Total: 533 (As on Mar.-2025)

(e) Details of pending Foreign Remittance beyond Permissible period, if any (as on 31-03-2025) To cross-check the same and verify whether necessary permission from AD Bank / RBI has been obtained. NIL (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. No SOFTEX for month of May-21 (Req. ID- 142100154383) and for the month of July-21 (Req. ID- 142100214174) which are not certified and are still pending for approval (Reason-Special Scrutiny). The SOFTEX are in abandoned status. The unit is in process to retrieve the same from NSDL and the re-submit for certification. (h) Whether unit has filed any request for Cancellation of Softex Yes Unit has filed request for cancellation of SOFTEX for March-23 (Req. ID- 142300129720) vide letter dated 04.09.2025. (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. Kept in abeyance as per office order No. SEEPZ/JDC/Pune/01/2022-23 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

(l) Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated 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. 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 Nil (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 No (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. Recommendation: The Unit has achieved export revenue of Rs. 342.50 Crores as against projected export of Rs. 260.00 Crores in 5 years (i.e. from FY 2020-21 to FY 2024-25) of the 3 rd Block period. The unit has also achieved a Positive NFE of Rs. 341.71 Crores on Cumulative basis i.e. 99.77% at the end of 5th year (FY 2024-25) of 3rd Block period. As per the SO Report the unit has achieved employment of 533 employees (Men-314, Women-219) in FY 2024-25 against approved projection of 570 employees. The unit is required to revise APRs for the 3 rd Block period i.e. FY 2020-21 to FY 2024-25.

It is observed that there is delay in Filing of APRs for FY 2021-22, FY 2022-23 & FY 2023-24. SCN may be issued for delay in filing of APRs. Approval Committee may like to monitor the performance of the Unit for the 5 years of 3rd Block period i.e. FY 2020-21 to FY 2024-25 in terms of Rule 54 of SEZ Rules, 2006.

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