Minutes of the 127th meeting of the BoA for SEZs held on 08.04.2025

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No. K-43022/26/2025-SEZ Government of India Ministry of Commerce and Industry Department of Commerce (SEZ Section) Vanijya Bhawan, New Delhi Dated the 10" April, 2025

OFFICE MEMORANDUM

Subject: -127" meeting of the Board of Approval for Special Economic Zones held on 08" April, 2025 - Minutes - regarding. Please find enclosed herewith Minutes of the 127"meeting of the Board of Approval for Special Economic Zones held on 08" April, 2025 under the Chairmanship of Shri Sunil Barthwal, Secretary, Department ofCommerce for information and necessaryase (Sumit alte Under Secretary to the Government of India Tel: 011-23039829 Email: sumit.sachan@nic.in

To

1. Central Board of Excise and Customs, Member (Customs), Department of Revenue, North Block, New Delhi. (Fax: 23092628).

2. Central Board of Direct Taxes, Member (IT), Department of Revenue, North Block, New Delhi. (Telefax: 23092107).

3. Joint Secretary, Ministry of Finance, Department of Financial Services, Banking Division, Jeevan Deep Building, New Delhi (Fax: 23344462/23366797).

4. ShriSanjiv, Joint Secretary, Department of Promotion of Industry and Internal Trade (DPIIT), UdyogBhawan, New Delhi.

5. Joint Secretary, Ministry of Shipping, Transport Bhawan, New Delhi.

6. Joint Secretary (E), Ministry of Petroleum and Natural Gas, ShastriBhawan, New Delhi

7. Joint Secretary, Ministry of Agriculture, Plant Protection, KrishiBhawan, New Delhi.

8. Ministry of Science and Technology, Sc ‘G’ & Head (TDT), Technology Bhavan, Mehrauli Road, New Delhi. (Telefax: 26862512)

9. Joint Secretary, Department of Biotechnology, Ministry of Science and Technology, Floor, Block 2, CGO Complex, Lodhi Road, New Delhi - 110 003.

n, Mehrauli Road, New Delhi. (Telefax: 26862512)

9. Joint Secretary, Department of Biotechnology, Ministry of Science and Technology, Floor, Block 2, CGO Complex, Lodhi Road, New Delhi - 110 003.

10. Additional Secretary and Development Commissioner (Micro, Small and Medium Enterprises Scale Industry), Room No. 701, NirmanBhavan, New Delhi (Fax: 23062315).

11. Secretary, Department of Electronics & Information Technology, Electronics Niketan, 6, CGO Complex, New Delhi. (Fax: 24363101)

12. Joint Secretary (IS-I), Ministry of Home Affairs, North Block, New Delhi (Fax: 23092569)

13. Joint Secretary (DIP), D/o Defence Production, Ministry of Defence, SenaBhawan

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14. Joint Secretary, Ministry of Environment and Forests, PariyavaranBhavan, CGO Complex, New Delhi — 110003 (Fax: 24363577)

15. Joint Secretary & Legislative Counsel, Legislative Department, M/o Law & Justice, A- Wing, ShastriBhavan, New Delhi. (Tel: 23387095).

16. Department of Legal Affairs (ShriHemant Kumar, Assistant Legal Adviser), M/o Law & Justice, New Delhi.

17. Secretary, Department of Chemicals &Petrochemicals,ShastriBhawan, New Delhi 18. Joint Secretary, Ministry of Overseas Indian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi. (Fax: 24674140)

18. Chief Planner, Department of Urban Affairs, Town Country Planning Organisation, VikasBhavan (E-Block), I.P. Estate, New Delhi. (Fax: 23073678/23379197)

19. Director General, Director General of Foreign Trade, Department of Commerce, UdyogBhavan, New Delhi.

ning Organisation, VikasBhavan (E-Block), I.P. Estate, New Delhi. (Fax: 23073678/23379197)

20. Director General, Director General of Foreign Trade, Department of Commerce, UdyogBhavan, New Delhi.

21. Director General, Export Promotion Council for EOUs/SEZs, 8G, 8" Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi — 110 001 (Fax: 223329770)

22. Dr. RupaChanda, Professor, Indian Institute of Management, Bangalore, Bennerghata Road, Bangalore, Karnataka

23. Development Commissioner, Noida Special Economic Zone, Noida.

24. Development Commissioner, Kandla Special Economic Zone, Gandhidham.

25. Development Commissioner, Falta Special Economic Zone, Kolkata.

26. Development Commissioner, SEEPZ Special Economic Zone, Mumbai.

27. Development Commissioner, Madras Special Economic Zone, Chennai

28. Development Commissioner, Visakhapatnam Special Economic Zone, Visakhapatnam

29. Development Commissioner, Cochin Special Economic Zone, Cochin.

30. Development Commissioner, Indore Special Economic Zone, Indore.

31. Development Commissioner, Mundra Special Economic Zone, 4¢ Floor, C Wing, Port Users Building, Mundra (Kutch) Gujarat.

32. Development Commissioner, Dahej Special Economic Zone, Fadia Chambers, Ashram Road, Ahmedabad, Gujarat

33. Development Commissioner, Navi Mumbai Special Economic Zone, SEEPZ Service Center, Central Road, Andheri (East), Mumbai — 400 096

• 34, Development Commissioner, Sterling Special Economic Zone, Sandesara Estate, AtladraPadra Road, Vadodara - 390012

c Zone, SEEPZ Service Center, Central Road, Andheri (East), Mumbai — 400 096

• 34, Development Commissioner, Sterling Special Economic Zone, Sandesara Estate, AtladraPadra Road, Vadodara - 390012

• 35. Development Commissioner, Andhra Pradesh Special Economic Zone, UdyogBhawan, 9" Floor, Siripuram, Visakhapatnam — 3

36. Development Commissioner, Reliance Jamnagar Special Economic Zone, Jamnagar, Gujarat

37. Development Commissioner, Surat Special Economic Zone, Surat, Gujarat

38. Development Commissioner, Mihan Special Economic Zone, Nagpur, Maharashtra

• 39, Development Commissioner, Sricity Special Economic Zone, Andhra Pradesh.

40. Development Commissioner, Mangalore Special Economic Zone, Mangalore.

41. Development Commissioner, GIFT SEZ, Gujarat

42. Commerce Department, A.P. Secretariat, Hyderabad — 500022. (Fax: 040-23452895). 43. Government of Telangana, Special Chief Secretary, Industries and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana.

43. Government of Karnataka, Principal Secretary, Commerce and Industry Department, VikasSaudha, Bangalore — 560001. (Fax: 080-22259870)

44. Government of Maharashtra, Principal Secretary (Industries), Energy _and Labour Department, Mumbai—400 032. pele

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46. Government of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Gandhinagar — 382010 (Fax: 079-23250844).

nt, Mumbai—400 032. pele

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46. Government of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Gandhinagar — 382010 (Fax: 079-23250844).

47. Government of West Bengal, Principal Secretary, (Commerce and Industry), IP Branch (4" Floor), SEZ Section, 4, Abanindranath Tagore Sarani (Camac Street) Kolkata — 700 016

48. Government of Tamil Nadu, Principal Secretary (Industries), Fort St. George, Chennai — 600009 (Fax: 044-25370822).

• 49.Government of Kerala, Principal Secretary (Industries), Government Secretariat, Trivandrum — 695001 (Fax: 0471-2333017).

• 50. Government of Haryana, Financial Commissioner and Principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fax: 01722740526).

51. Government of Rajasthan, Principal Secretary (Industries), Secretariat Campus, Bhagwan Das Road, Jaipur — 302005 (0141-2227788).

52. Government of Uttar Pradesh, Principal Secretary, (Industries), LalBahadurShastriBhawan, Lucknow — 226001 (Fax: 0522-2238255).

53. Government of Punjab, Principal Secretary Department of Industry & Commerce UdyogBhawan), Sector -17, Chandigarh- 160017.

54. Government of Puducherry, Secretary, Department of Industries, Chief Secretariat, Puducherry.

55.Government of Odisha, Principal Secretary (Industries), Odisha Secretariat, Bhubaneshwar — 751001 (Fax: 0671-536819/2406299).

56. Government of Madhya Pradesh, Chief Secretary, (Commerce and _ Industry), VallabhBhavan, Bhopal (Fax: 0755-2559974)

ies), Odisha Secretariat, Bhubaneshwar — 751001 (Fax: 0671-536819/2406299).

56. Government of Madhya Pradesh, Chief Secretary, (Commerce and _ Industry), VallabhBhavan, Bhopal (Fax: 0755-2559974)

57. Government of Uttarakhand, Principal Secretary, (Industries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand

58. Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi — 834002.

59. Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (Industries), Department of Industries, Secretariat, Moti Daman — 396220 (Fax: 0260-2230775).

60. Government of Nagaland, Principal Secretary, Department of Industries and Commerce), Kohima, Nagaland.

61. Government of Chattishgarh, Commissioner-cum-Secretary Industries, Directorate of Industries, LIC Building Campus, 2. Floor, Pandri, Raipur, Chhattisgarh (Fax: 0771-2583651). & c-

Copy to: PPS toCS / PPS to SS (LSS) /PPS to JS (VA)/PPS to Dirpole

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Minutes of the 127" meeting of the Board of Approval for SEZs held ons April, 2025

The One Hundred and Twenty-Seventh (127'") meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) was held on 8* April, 2025 under the chairmanship of Shri Sunil Barthwal, Secretary, Department of Commerce, in Room No. 427, Vanijya Bhawan, New Delhi through hybrid mode. The list of participants is at Annexure-l.

The item-wise decisions taken by the Board are as below:

Item No. 127.1:

Ratification of the minutes of the 126" meeting of the Board of Approval for Special Economic Zones (SEZs) held on 24" January, 2025.

The Board ratified the minutes of the 126" meeting of the BoA for SEZs held on 24" January, 2025.

Item No. 127.2:

Request for extension of LoA [1 proposal — 127.2(i)]

127.2(i) Request of M/s. VSF Projects Limited forfirst extension of validity of LoA granted for setting up of FTWZ at Survey Nos. 782 to 1236, Ankulapatur Village, Chiiakur Mandal, Tirupati District, Andhra Pradesh. TheperiodBoard,of oneafteryear,deliberations,i.e., upto 01.11.2025.granted extension of validity of LoAfor a further

Item No. 127.3:

Request for extension of LoA of SEZ Unit [2 proposals — 127.3(i)-1 27.3(ii)]

127.3(i) Proposal of M/s. Skyroot Aerospace Private Limited, unit in M/s. GMR Hyderabad Aviation SEZ Limited for extension of Letter of Approval (LoA) beyond 4" February, 2025 for extension of one year. The Board, after deliberations, granted extension of validity of LoAfor a further period of one year, i.e., upto 03.02.2026.

127.3(ii) Request of M/s. Transhermes Aero IFSC Private Limited in the GIFT-SEZ for extension of Letter of Approval beyond 3 years. TheperiodBoard,of 10 months,after deliberations,i.e., upto 10.10.2025,granted extension of validity of LoAfor a further Item No. 127.4: Request for Co-Developer status [2 proposals — 127.4(i) -mm Rel

127.4(i) Request of M/s. Shivalik Developers Private Limited, Ahmedabad for approval as Co-Developer within the dual-use are of nonprocessing Area in GIFT-Multi Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. GIFT City Company Limited (formerly M/s. GIFT SEZ Limited). The Board, after deliberations, approved the proposal of M/s. Shivalik Developers Private Limited for Co-developer status in the M/s. GIFT City Company Limited (formerly M/s. GIFT SEZ Limited) at Ratanpur, District Gandhinagar, Gujarat for providing development, construction, maintenance, and operation of residential building at Plot No.

ity Company Limited (formerly M/s. GIFT SEZ Limited) at Ratanpur, District Gandhinagar, Gujarat for providing development, construction, maintenance, and operation of residential building at Plot No. 26D in Block-26 in the dual-use area of non-processing area over an area 4305 square meters, in accordance with the Co-developer Agreement dated 20.03.2024, as supplemented vide agreement dated 29.10.2024, entered into with the Developer (M/s. GIFT City Company Limited) subject to the condition that co-developer must submit the certificate in compliance to Rule 11A(3)(c) of SEZ Rules and subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium, etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29"" August, 2019.

127.4(ii) Request of M/s SOTI Kochi India Private Limited for CoDeveloper status in SmartCity (Kochi) Infrastructure Private Limited SEZ, Kochi.

DoC's Instruction No. 98 dated 29"" August, 2019.

127.4(ii) Request of M/s SOTI Kochi India Private Limited for CoDeveloper status in SmartCity (Kochi) Infrastructure Private Limited SEZ, Kochi.

The Board, after deliberations, approved the proposal of M/s. SOTI Kochi India Private Limited, a Co-developer in the M/s. SmartCity (Kochi) Infrastructure Private Limited at Kakkanad Village, Kanayanoor Taluk, Ernakulam District, Kerala, for providing IT/ITES Infrastructure development, Operation and maintenance of buildings in an area of 1.769 Ha (4.37 acre), in accordance with the Co-developer Agreement dated 13.12.2024 entered into with the Developer (M/s. SmartCity (Kochi) Infrastructure Private Limited) subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium, etc. for the purpose of assessment under the prevalent Incometax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in- accordance with DoC's Instruction No. 98 dated 29!" August, 2019.

Item No. 127.5: RuleRequest11(B) for[ 4 conversionproposals —of ip127.5(i)er127.5(iv)] Area into Non-Processing Area under

127.5(i) Request of M/s Primal Projects Private Limited, Developer, for _ demarcation of SEZ Processing Built-up area (52418.47 sq.mtr.) as NonProcessing Area in terms of Rule 11 B of SEZ Rules,hw

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The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006: -

|Building/Tower/|No. offloors|Total built-up area|
|---|---|---|
|Block||(in M?)|
|Block 11 (Wing A & B)||9308.81|
|Block 11 (Wing A & B)||Upper Basement|6483.81|
|ee|||

127.5(ii) Request of M/s RGA Software Systems Private Limited, CoDeveloper in Primal Projects Private Limited SEZ, for demarcation of SEZ Processing Built-up area (31055.23 M2) as Non-Processing Area in terms of Rule 11 B of SEZ Rules 2006 - reg.

The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006: -

|Building/ Tower|No. of floors|Total built-up|
|---|---|---|
|/ Block||area (in M?)|
|Block 5 (Wing A) |4st 3rd. 4th g 5th Figgr||15047.23|
|Block 5 (Wing B)||7220.78|
|||3006.11|
|Block 5|Upper Basements|5781.11|
|ee<br>SE<br>eS|||

127.5(iii) |§ Request of M/s. Synergy Infotech Pvt. Ltd. (SEZ Co-Developer) in M/s MIDC IT/ITES SEZ for approval of Demarcation of Built up Area (9831.48 M?) as Non-Processing Area (NPA) of notified ITITES SEZ.

Request of M/s. Synergy Infotech Pvt. Ltd. (SEZ Co-Developer) in M/s MIDC IT/ITES SEZ for approval of Demarcation of Built up Area (9831.48 M?) as Non-Processing Area (NPA) of notified ITITES SEZ.

The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006 in relaxation of the conditions regarding consent of all co-developers and refund of duty availed by State Government developer, in terms of the Instruction No. 115 dated 09.04.2024 :

~Tower A —- Incubation Centre

||)|Floor<br>Ground Floor||<br>SG<br>Mrs.<br>382.16||<br>SG<br>Mrs.<br>382.16|
|---|---|---|---|
||Podium First Floor||3032.72|
||Podium2" Floor||3013.22|
||Podium3 Floor||3403.38|
||||9831.48Sq.Mirs.|

127.5(iv) Request of M/s.Sundew Properties Limitedfor Demarcation of

Built up Floors as Non Processing Area of a notified ITITES SEZ — VSEZ

The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006: -

1. Bldg No. 14 — 4779.59 sq. mtrs (4" Office Floor)

2. Bldg No. 12A — 3808.51 sq. mtrs (14 Office Floor) Total area for NPA — 8588.10 sq. mtrs.

Miscellaneous [1 proposal: 127.6(i)]

127.6(i) Proposal of M/s. Reliance Industries Limited (DTA Unit) for granting permission for laying of power cable (appx. Length 2.1 km) passing through the Reliance Jamnagar SEZ.

The Board, after deliberations, approved the request of M/s.Reliance Industries theLimitedReliance (DTAJamnagarUnit) for layingSEZ, ofsubject powerto cablethe following(appx. Lengthconditions:2.1 km) passing through i. The laying of these cables would not cause any restrictions/hindrances to the free movement within SEZ;

• ii. M/s. Reliance Industries. Limited would not claim any duty exemption from Authority of SEZ for the goods/services required for laying of cables; and

• iii. M/s. Reliance Industries Limited shall undertake to follow all the applicable rules and regulations.

Item No.127.7:

Cancellation of In-Principle Approval Letter [1 case: 127.7(i)]

127.7(i) Request for cancellation of In-Principle Approval Letter in r/o World Wide Oilfield Machines Pvt. Ltd. at Village Kasurdi, Gunjal Maval, Taluka Bhor, Pune. The Board has observed that In-Principle Approval Letter in r/o World Wide Oilfield Machines Pvt. Ltd. at Village Kasurdi, Gunjal Maval, Taluka Bhor, Pune stands lapsed in terms of Rule 6 (2)(b) of SEZ Rules. Hence, the Board, after deliberations, has decided that there is no need to issue any separate cancellation order of the In-Principle Approval.

Appeal [2 cases: 127.8(i) to 127.8(ii)]

127.8(i) Appeal filed by M/s. Jiwanram Sheoduttrai Industries Limited under the provision of Section 16(4) of the SEZ Act, 2005 against the Orderin-Original dated 17.10.2024 passed by DC, FSEZ.

The Board observed that the appellant had joined the meeting through VC link. However, he did not present his case. Hence, the Boarddeferredwl

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127.8(ii) Appeal filed by M/s. Royal Petro Oil Refinery LLP, under Rule 55 of the SEZ Rules, 2006 against the decision taken during the 207" UAC meeting held on 28.10.2024.

The Board heard the appellant and after deliberations, remanded the proposal back to the UAC for its reconsideration after giving proper opportunity to the Unit. The BoA further directed DC, KASEZ to examine the matter in the context of the current policy framework relating to the sector including the Extended Producer Responsibility (EPR) guidelines of the Government in this regard.

DecisionSupplementaryon Agenda

Item no. 127.9:

Request for extension of LoA of SEZ Unit [2 proposals — 127.9(i)-127.9(ii)]

127.9(i) Request of M/s. Nutana Aviation Capital IFSC Pvt. Ltd.in the GIFT-SEZ for extension of Letter of Approval beyond 3 years i.e. upto 10.08.2025.

The Board, after delibergr a ntedtionexten s ion, of validity of LoAfor a further period of one year, i.e., upto 09.08.2025.

127.9(ii) Request of M/s. Wockhardt Ltd. Unit 2, located at Plot No. 6 A, in Wockhardt Infrastructure Development Ltd.-SEZ, Shendre, Aurangabad, Maharashtra, for extension of Letter of Permission (LoP) dated 25.02.2013, beyond 11th year, for the period of one year, from 01.03.2025 up to 28.02.2026. The Board, after deliberations, granted extension of validity of LoA for a further period of one year, i.e., upto 28.02.2026.

Item No. 127.10:

Request for Co-Developer status [3 proposals- 127.10(i) - 127.10(iii)]

127.10(i) Request of M/s. FocusR Consultancy and Technologies (P) Ltd., Co-Developer status in M/s. ELCOT, Salem-Tamil Nadu-MEPZ.

The Board, after deliberations,approved the proposal of M/s. FocusR Consultancy and Technologies (P) Ltd., a Co-developer in the M/s. Electronics Corporation of Tamil Nadu Limited (ELCOT) at Salem-Tamil Nadu, to build office space and for setting up Services including Cafeteria, recreation area, in accordance with the Co-developer Agreement dated 14.02.2025 entered into with the Developer (M/s. Electronics Corporation of Tamil Nadu Limited (ELCOT)) subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium, etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction

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----- Start of picture text -----<br> Roath<br>----- End of picture text -----<br>

No. 98 dated 29'" August, 2019.

127.10(ii) | Request of M/s. Clothesline and Colours Apparels Private Limited., Co-Developer status in M/s. Mahindra World City Developers Limited, Plot 7, Anjur Village, Chengalpet District.

The Board, after deliberations, approved the proposal of M/s.Clothesline and Colours Apparels Private Limited, a Co-developer in the M/s. Mahindra World City Developers Limited, Plot 7, Anjur Village, Chengalpet District, to develop a Free Trade Warehousing Zone (FTWZ) within Mahindra World City SEZ, Chengalpattu, on a land area of 1.01171 hectares (2.50 acres), in accordance with the No Objection Certificate (NOC) issued by the Developer and in accordance with the Co-developer Agreement dated 10.01.2025 entered into with the Developer (M/s. Mahindra World City Developers Limited) subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium, etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29'" August, 2019.

127.10(iii) Request of M/s. Intimex Fashions Private Limited, Co-Developer status in M/s. Mahindra World City Developers Limited, Plot 7, Anjur Village, Chengalpet District.

ed 29'" August, 2019.

127.10(iii) Request of M/s. Intimex Fashions Private Limited, Co-Developer status in M/s. Mahindra World City Developers Limited, Plot 7, Anjur Village, Chengalpet District.

The Board, after deliberations, approved the proposal of M/s.Intimex Fashions Private Limited, a Co-developer in the M/s. Mahindra World City Developers Limited, Plot 7, Anjur Village, Chengalpet District, todevelop a Free Trade Warehousing Zone (FTWZ) within Mahindra World City SEZ, Chengaipattu, on a land area of 1.01171 hectares (2.50 acres), in accordance with the No Objection Certificate (NOC) issued by the Developer and in accordance with the Co-developer Agreement dated 10.01.2025 entered into with the Developer (M/s. Mahindra World City Developers Limited) subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium, etc. for the purpose of assessment under the prevalent Incometax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29"" August, 2019.

Item No. 127.11:

Request for Cancellation of Co-Developer status [1 proposal-127.11(i)]

127.11(i)Berggruen PropertiesRequest(Nagpur)for Cancellationprivate Limitedof formpriageM/s. KGISL4 SEZ.status of M/s.

The Board, after deliberations, approved the proposal for cancellation of CoDeveloper status of M/s. Berggruen Properties (Nagpur) private Limited for M/s.

KGISL SEZ issued vide order no. F.2/110/2005-EPZ dated 07.10.2008.

Item No. 127.12:

Request for conversion of Processing Area into Non-Processing Area under Rule 11(B) [ 5 proposals — 127.12(i)-127.12(v)]

127.12(i) Request of M/s Gateway Office Parks Pvt. Ltd., Developer, for demarcation of SEZ Processing Built-up area (8278 sq.mtr. including Ground Floor Lobby) as Non-Processing Area in terms of Rule 11 B of SEZ (Fifth Amendment) Rules, 2023

The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006: -

[<br>10" Floor	loors<br> of Building 26 (A3)	NetBUA(Sa,Mrs)<br>3,673
11" Floor	of Building 26 (A3)	3,925
Ground Floor	Lobby of Building 26 (A3)
		8278

127.12(ii) Request of M/s DLF Info City Chennai Limited, Developer, for demarcation of SEZ Processing Built-up area (18527.18 sq.mtr.) as NonProcessing Area in terms of Rule 11 B of SEZ Rules, amended in 2023.

The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006: -

terms of Rule 11 B of SEZ Rules, amended in 2023.

The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006: -

Building/Tower /	No. of floors	Total built-up area
Block/ Plot No.		(in Sq.mt.)
		4848.10
		4809.26
Block- 9A & 9B	Ground Floor	8795.82
TOTAL	[Sel	18527.18

127.12(iii) |Application of M/s. Gigaplex Estate Pvt. Ltd. for Demarcation of Built up Floors (3132.77 sq. mtrs.) as Non-Processing Area of a notified ITAITES SEZ.

The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006:

.

Building No. No. of floors Total built-up area (in Sq.mt.) ABT TOTAL |[SYS] 127.12(iv) M/s. Golden Tower Infratech Private Limited, Developer of IT/ITES SEZ at Plot No. 8, Sector-144, Noida (Uttar Pradesh)— Proposal for demarcation of built-up Processing Area admeasuring ‘17921.485 Sqmt. at

3rd, 7th g gt floor, Building No. B-2’ into Non-Processing Area under Rule 11B of SEZ Rules, 2006 read with Instruction No. 115 dated 09.04.2024.

The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006: -

==> picture [361 x 101] intentionally omitted <==

Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006: -

==> picture [361 x 101] intentionally omitted <==

----- Start of picture text -----<br>

|||||||
|---|---|---|---|---|---|
|Building/|Floor|no. to be|Total|built-up|area|
|Tower/Block|No.|demarcated|as NPA|(in|Sqmt.)|
|Building|No.|B-2|6126.853|
|merste|
|penee|
|total|S™C™~—CCCCCCO CC92 TAB|

----- End of picture text -----<br>

127.12(v) Proposal of M/s APIIC Limited, IT/ITES SEZ at Hill No. 3, Madhurwada, Visakhapatnam for demarcation of the built-up area as Nonprocessing area under Rule - 11(B) of SEZ Rule 2006

The Board, after deliberations, permitted the demarcation of the following area as Non-Processing Area in terms of Rule 11B of SEZ Rules, 2006: -

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----- Start of picture text -----<br> Millenium tower-A Millenium tower-B<br>[Floors<br>| Builtup(sqm) | [Floors]<br>Be| eseo.o7_— || B uilt-up (sqm)<br>[_Subtotalt ssiet | Bt | oO |<br>| 12207.68 ubtotal? | [Oo]<br>2770.10 i=<br>Ground<br>/—Subtotal2|__2710.10 || [Subtotal2] | _‘1584.05<br>ee Se 2 | 1 584460 . 0556<br>SS<br>ee ee EE 1584.05<br>2099.97 1511.62<br>[Subtotals [9242 [S| TTT.<br>a: C2<br>Ca<br>a OSA 2<br>Grand Total Grand Total<br>Item No. 127.13:<br>----- End of picture text -----<br>

Request for approval of Restricted/Prohibited items [2 proposals- 127.13(i)127.13(ii)]

2<br>Ca<br>a OSA 2<br>Grand Total Grand Total<br>Item No. 127.13:<br>----- End of picture text -----<br>

Request for approval of Restricted/Prohibited items [2 proposals- 127.13(i)127.13(ii)]

127.13(i) Proposal of M/s. HCL Technologies Limited, Developer for approval of ‘Restricted’ item to carry on authorized operations in the IT/ITES SEZ at Plot No. 3A, 3B & 2C, Sector-126, Noida (Uttar Pradesh). nN ° a

;

The Board, after deliberations, approved the proposal of M/s. HCL Technologies Limited, Developer for duty free procurement of ‘Refrigerant HFC236FA (Clean Agent Gas)' from DTA under the following authorized operation in the IT/ITES SEZ at Plot No. 3A, 3B & 2C, Sector126, Noida (Uttar Pradesh):

Authorized operation/ SI. No. at default | Estimated Cost Item description list of Autho. Opr.| (Rs. in lakhs) as per Inst. No. 50 & 54 ire Protection system wit 0 sprinklers, Fire and smoke Detectors. i. Refrigerant-HFC236FA (Clean Agent Gas).

127.13(ii) | Request of M/s Anjum Aromatics, Indore SEZ for import of Raw (unprocessed) Sandalwood (logs/roots) and export of Processed Sandalwood products i.e. Sandalwood Heartwood logs, Sandalwood Heartwood roots, Sandalwood Sapwood and Sandalwood spent dust (deoiled/refused powder).

andalwood (logs/roots) and export of Processed Sandalwood products i.e. Sandalwood Heartwood logs, Sandalwood Heartwood roots, Sandalwood Sapwood and Sandalwood spent dust (deoiled/refused powder).

The Board, after deliberations, approved import of Raw (unprocessed) Sandalwoodthe propegs.(logs/roots)of M/s.and Anjumexport ofAromaticProce s sedfor Sandalwood products i.e. Sandalwood Heartwood logs, Sandalwood Heartwood roots, Sandalwood Sapwood and Sandalwood spent dust (de-oiled/refused powder) subject to the condition thatentire products manufactured from imported sandalwood would be exported and would not be diverted to DTA either in raw material or finished form or scrap with a direction to DC to ensure placement of proper checks in consultation with Customs.

Proposal for co-developer additional activities [1 proposal - 127.14(i)]

127.14(i) Request of M/s Indian Strategic Petroleum Reserves Limited, Co-Developer in Mangalore SEZ for inclusion of additional activities in the existing Letter of Approval under broad-banding.

The Board, after deliberations, approved the proposal of M/s.Indian Strategic Petroleum Reserves Limited in M/s. Mangalore Special Economic Zone Limited for inclusion of additional activities in the existing Letter of Approval under broadbanding namely Development of FTWZ, Operations & Management of FTWZ over an additional area of 100.02 Acres, in accordance with the Co-developer agreement dated 18.11.2009entered into with the Developer subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29'" August, 2019. Qe:

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Item No. 127.15:

Request for notification or partial/full de-notification [3 proposals- 127.15(i)127.15(iii)]

127.15(i) Proposal of M/s. Dahej SEZ Limited (DSL) for partial denotification of 529-45-86 Ha out of 1682-40-31 Ha of their multi product SEZ at Dahej, Gujarat

The Board, after deliberations, approvedthe partial de-notification of 529.4586 Ha out of 1682.4031 Ha of M/s. Dahej SEZ Limited (DSL), Multi-Product SEZ at Dahej, Gujarat.

127.15(ii) Proposal of M/s. Electronics Corporation of Tamil Nadu Ltd. (ELCOT) for partial de-notification of 13.297 Ha out of 152.66 Ha of their ITITES SEZ at Sholinganallur, Chennai, Tamil Nadu.

The Board, after deliberations, approved the partial de-notification of 13.297 Ha out of 152.66 Ha of M/s. Electronics Corporation of Tamil Nadu Ltd. (ELCOT), ITATES SEZ at Sholinganallur, Chennai, Tamil Nadu.

127.15(iii) | Proposal of M/s. Reliance Industries Limited for an additional area of 88.02 Ha (less than 10%) to their existing Multi Product SEZ at Jamnagar, Gujarat notified over 1289.4422 Ha. TheLimitedBoard,for afterincreasedeliberations,in area ofapproved88.02 Hato the requesttheir existingof M/s.RelianceMulti ProductIndustriesSEZ atin vielethe SEZ plbeingGujaratmaintainednotifiedbyoverthe 1289.4422Developer. Ha, subject to contiguity of the land Item No.127.16: Appeal [3 cases: 127.16(i) to 127.16(iii)] 127.16(i) yee filed by M/s. VJP Shipping India Pvt. Ltd. against the cancellationOrder-in-Originalof licensedatedto 18.11.2024operate the FTWZpassedat7NDRDC,InfrastructureMEPZ SEZPvtregardingLtd.

i)] 127.16(i) yee filed by M/s. VJP Shipping India Pvt. Ltd. against the cancellationOrder-in-Originalof licensedatedto 18.11.2024operate the FTWZpassedat7NDRDC,InfrastructureMEPZ SEZPvtregardingLtd. Order-in-Original127.16(ii) Appealdatedfiled18.11.2024by M/s. VJPpassed eeby DC,IndiaMEPZPvt. Ltd.SEZagainstregardingthe eetd. of request to set up a SEZ unit in New Chennai Township Pvt.

,

The Board heard the appellant. The appellant requested to submit the additional written submissions, the request was approved by the Board. Hence, the Board deferred the case for next meeting of BOA.

127.16(iii) Appeal filed by M/s. Shivansh Terminals LLP under the provision of Section 16(4) of the SEZ Act, 2005 against the Order-in-Original dated 02.01.2025 passed by DC, APSEZ, Mundra.

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The Board heard the appellant. The appellant requested to submit the additional written submissions, the request was approved by the Board. Hence, the board

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deferred the case for next meeting of BOA.

DecisionSupplementaryon Agenda II

Item No. 127.17:

Request for increase in area by Co-developer [4 proposals127.17(i)127.17(iv)]

127.17(i) Request of approved Co-Developer M/s. Artesania Infraprojects LLP, GIFT-SEZ, Gandhinagar, for approval of additional built-up area.

127.17(ii) Request of approved Co-Developer M/s. Savvy Realty Creators LLP, GIFT-SEZ, Gandhinagar, for approval of additional built-up area.

127.17(iii) Request of approved Co-Developer M/s. Shivalik SEZ Projects LLP, GIFT-SEZ, Gandhinagar, for approval of additional built-up area.

127.17(iv) |Request of approved Co-Developer M/s. SYB Shilp LLP, GIFTSEZ, Gandhinagar, for approval of additional built-up area

Item No.: 127.18:

Request for Co-Developer status [ 1 proposal-127.18(i)]

127.18(i) Request of M/s. WTC Trades and Projects Private Limited, Bengaluru for approval as Co-Developer within processing Area in GIFTMulti Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/s. GIFT City Company Limited (formerly M/s. GIFT SEZ Limited).

The Board decided to defer the Supplementary Agenda-ll for the next meeting of BoA and directed Development Commissioners to send proposals well in time to facilitate necessary and timely scrutiny and avoid any supplementary agenda in future.

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----- Start of picture text -----<br> Annexure-!<br>----- End of picture text -----<br>

List of Participants for the Meeting of the Board of Approval for SEZ held on 08.04.2025 under the Chairmanship of Commerce Secretary, Department of Commerce.

4. Shri Sunil Barthwal, Chairman & Commerce Secretary, Department of Commerce

5. Shri L. Satya Srinivas, Special Secretary, Department of Commerce 3. Shri Vimal Anand, Joint Secretary, DoC

6. Shri Ranjan Khanna, Pr. ADG, DGEP, CBIC

7. Shri Roshan Lal, ADG, DGEP

8. Shri Gaurav Pundir, Director, DoC

9. Shri Rakesh Kumar, Additional, DGFT

10. Smt. P. Hemalatha, Development Commissioner, CSEZ

11. Shri Dinesh Singh, Development Commissioner, KASEZ

12. Shri D.B. Patil, Development Commissioner, SEEPZ-SEZ

13. Shri Alex Paul Menon, Development Commissioner, MEPZ-SEZ

14. Shri D.B Singh, Development Commissioner, FSEZ

15. Shri Suvidh Shah, Development Commissioner, Indore SEZ

16. Shri Lokesh HD, Development Commissioner, Dahej SEZ

17. Shri Marut Tripathi, JDC, KASEZ 16. Smt. Roshni Aparanji Korati, JDC, VSEZ

18. Shri Surender Malik, JAD, NSEZ

19. Shri Ravi Chhangani, ADC, Indore SEZ

20. Smt. Deepa Pande, Under Secretary, M/o Defence

List of participants connected with Video Conferencing: -

1. Shri Bipin Menon, Development Commissioner, NSEZ

2. Shri Srinivas Muppaala, Development Commissioner, VSEZ

3. Shri Hardev Singh, DCIT (OSD), ITA-I1, CBDT 4. Shri Yogesh Kumar Sharma, Deputy Director, MSME 5. Ms. Shubhra, Development Commissioner, APSEZ, Mundra

4. Dr. Praveen Development Commissioner, Mihan SEZ

5. Shri Abhimaniu Sharma, Development Commissioner, Surat SEZ 8. Shri Lal Chand Dabaria, Assistant Legal Adviser, D/o Legal Affairs 9. DLC, D/o Legislative

6. Shri Anil Kant Mishra, Research Assistant TCPO, Ministry of Housing & Urban Affairs, Vikas Bhawan, |.P. Estate, New Delhi

7. Shri Sandeep Rout, TCPO, M/o UD 12. Administrator, IFSCA Soil