Minutes of 134th meeting of Board of Approval for SEZ, held on 20th November, 2025 and 26th November, 2025

No. K-430 I 61 1212025-SEZ Government of India Ministry of Commerce and Industry Department of Commerce (SEZ Section) Vanijya Bhawan, New Delhi Dated the 8th December, 2025 OFFICE MEMORANDUM

Subject: l34th Meeting of the Board of Approval on Special Economic Zones (SEZs) held on 20th

November, 2025 and 26th November,2025 - Reg. Please find enclosed herewith Minutes of the l34th meeting of the Board of Approval for SEZs held on 20th November, 2025 and 26th November, 2025 for information and necessary action. 2. The Development Commissioners are requested to take urgent necessary action, on the directions of BoA t 2; (Prateek Bajpai) Under Secretary to the Government of India Tel:23039939 Emai I : prateekbajpai.moca@nic. in To l. Central Board of Excise and Customs, Member (Customs), Department of Revenue, North Block, New Delhi. (Fax:23092628). 2. Central Board of Direct Taxes, Member (lT), 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: 23344462123366797). 4. Joint Secretary, Department of Promotion of Industry and Internal Trade (DPIIT), Udyog Bhawan, New Delhi. 5. Joint Secretary, Ministry of Shipping, Transport Bhawan, New Delhi. 6. Joint Secretary (E), Ministry of Petroleum and Natural Gas, Shastri Bhawan, New Delhi 7. Joint Secretary, Ministry of Agriculture, Plant Protection, Krishi Bhawan, 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, 7th Floor, Block 2,CGO Complex, Lodhi Road, New Delhi - I l0 003. 10. 10.

uli Road, New Delhi. (Telefax: 26862512) 9. Joint Secretary, Department of Biotechnology, Ministry of Science and Technology, 7th Floor, Block 2,CGO Complex, Lodhi Road, New Delhi - I l0 003. 10. 10. Additional Secretary and Development Commissioner (Micro, Small and Medium Enterprises Scale Industry), Room No. 701, Nirman Bhavan, New Delhi (Fax: 2306231s).

20 22. 27. ll 12. t3. 14. l5 t6 t7 l8 t9 21 23. 24. 25. 26. 28. 29. 30. 31. 38 39 40 4t Secretary, Department of Electronics & Information Technology, Electronics Niketan, 6, CGO Complex, New Delhi. (Fax: 24363101) Joint Secretary (lS-l), Ministry of Home Affairs, North Block, New Delhi Joint Secretary (C&W), Ministry of Defence, Fax: 23015444, South Block, New Delhi. Joint Secretary, Ministry of Environment and Forests, Pariyavaran Bhavan, CGO Complex, New Delhi- 110003 (Fax:24363577) Joint Secretary & Legislative Counsel, Legislative Department, M/o Law & Justice, A-Wing, Shastri Bhavan, New Delhi. (Tel: 23387095). Department of Legal Affairs (Shri Hemant Kumar, Assistant Legal Adviser), M/o Law & Justice, New Delhi. Secretary, Department of Chemicals & Petrochemicals, Shastri Bhawan, New Delhi Joint Secretary, Ministry of Overseas Indian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi. Chief Planner, Department of Urban Affairs, Town Country Planning Organisation, Vikas Bhavan (E-Block), I.P. Estate, New Delhi.

stry of Overseas Indian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi. Chief Planner, Department of Urban Affairs, Town Country Planning Organisation, Vikas Bhavan (E-Block), I.P. Estate, New Delhi. (Fax:23073678123379197) Director General, Director General of Foreign Trade, Department of Commerce, Udyog Bhavan, New Delhi. Director General, Export Promotion Council for EOUs/SEZs, 8G, 8th Floor, Hansalaya Building, 15, Barakhamba Road, New Delhi- 110 001 (Fax: 223329770) Dr. Rupa Chanda, Professor, Indian Institute of Management, Bangalore, Bennerghata Road, Bangalore, Karnataka Development Commissioner, Noida Special Economic Zone,Noida. Development Commissioner, Kandla Special Economic Zone, Gandhidham. Development Commissioner, Falta Special Economic Zone, Kolkata. Development Commissioner, SEEPZ Special Economic Zone, Mumbai. Development Commissioner, Madras Special Economic Zone, Chennai Development Commissioner, Visakhapatnam Special Economic Zone, Visakhapatnam Development Commissioner, Cochin Special Economic Zone, Cochin. Development Commissioner, Indore Special Economic Zone, Indore. Development Commissioner, Mundra Special Economic Zone,4th Floor, C Wing, Port Users Building, Mundra (Kutch) Gujarat. Development Commissioner, Dahej Special Economic Zone, Fadia Chambers, Ashram Road, Ahmedabad, Gujarat Development Commissioner, NaviMumbai Special Economic Zone, SEEPZ Service Center, Central Road, Andheri (East), Mumbai - 400 096 Development Commissioner, Sterling Special Economic Zone, Sandesara Estate, Atladra Padra Road, Vadodara - 390012

l Economic Zone, SEEPZ Service Center, Central Road, Andheri (East), Mumbai - 400 096 Development Commissioner, Sterling Special Economic Zone, Sandesara Estate, Atladra Padra Road, Vadodara - 390012 Development Commissioner, Andhra Pradesh Special Economic Zone, Udyog Bhawan, 9th Floor, Siripuram, Visakhapatnam - 3 Development Commissioner, Reliance Jamnagar Special Economic Zone,Jamnagar, Gujarat Development Commissioner, S urat Special Econom i c Zone, S urat, Guj arat Development Commissioner, Mihan Special Economic Zone,Nagpur, Maharashtra Development Commissioner, Sricity Special Economic Zone, Andhra Pradesh. Development Commissioner, Mangalore Special Economic Zone, Mangalore. Government of Andhra Pradesh, Principal Secretary and CIP, Industries and Commerce Department, A. P. Secretariat, Hyderabad - 500022. (Fax : 040-2 -14 5 2 8c)-s ). Government of Telangana, Special Chief Secretary, Industries and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana. 32. 33. 34. 35. 36. 37 42.

Fax : 040-2 -14 5 2 8c)-s ). Government of Telangana, Special Chief Secretary, Industries and Commerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana. 32. 33. 34. 35. 36. 37 42.

43. Government of Karnataka, Principal Secretary, Commerce and Industry Department, Vikas Saudha, Bangalore - 560001. (Fax: 0tt0-222-sqtl70)
44. Government of Maharashtra, Principal Secretary (lndustries), Energy and Labour Department, Mumbai - 400 032.
45. Government of Gujarat, Principal Secretary, Industries and Mines Department Sardar Patel Bhawan, Block No. 5, 3rd Floor, Gandhinagar - 382010 (Fax: 079-23250844).
46. Government of West Bengal, Principal Secretary, (Commerce and Industry), IP Branch (4th Floor), SEZ Section, 4, Abanindranath Tagore Sarani (Camac Street) Kolkata - 700 016
47. Government of Tamil Nadu, Principal Secretary (lndustries), Fort St. George, Chennai - 600009 (Fax: 04'l-25 370822).
48. Government of Kerala, Principal Secretary (lndustries), Government Secretariat, Trivandrum - 695001 (Fax: 0471-23:i301 7).
49. 49. Government of Haryana, Financial Commissioner and Principal Secretary), Department of Industries, Haryana Civil Secretariat, Chandigarh (Fax:0172-2710526).
50. 50. Government of Rajasthan, Principal Secretary (lndustries), Secretariat Campus, Bhagwan Das Road, Jaipur - -102(X)-5 (0111-2227788).
51. 51. Government of Uttar Pradesh, Principal Secretary, (lndustries), Lal Bahadur Shastri Bhawan, Lucknow - 22600 I (Fax: ( )5 2 2 -2 2 3 ti 2.5 -5 ).

ad, Jaipur - -102(X)-5 (0111-2227788). 51. 51. Government of Uttar Pradesh, Principal Secretary, (lndustries), Lal Bahadur Shastri Bhawan, Lucknow - 22600 I (Fax: ( )5 2 2 -2 2 3 ti 2.5 -5 ). 52. 52. Government of Punjab, Principal Secretary Department of Industry & Commerce Udyog Bhawan), Sector -17, Chandigarh- 160017. 53. 53. Government of Puducherry, Secretary, Department of Industries, Chief Secretariat, Puducherry. 54. 54. Government of Odisha, Principal Secretary (lndustries), Odisha Secretariat, Bhubaneshwar - 75 l00l (Fax: 0671-53681912406299). 55. 55. Government of Madhya Pradesh, Chief Secretary, (Commerce and Industry), Vallabh Bhavan, Bhopal (Fax: 0755-255991 4) 56. 56. Government of Uttarakhand, Principal Secretary, (lndustries), No. 4, Subhash Road, Secretariat, Dehradun, Uttarakhand 57 . 57. Government of Jharkhand (Secretary), Department of Industries Nepal House, Doranda, Ranchi -834002. 58. 58. Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (lndustries), Department of Industries, Secretariat, Moti Daman - 396220 (Fax: 0260-2231)77 5). 59. 59. Government of Nagaland, Principal Secretary, Department of Industries and Commerce), Kohima, Nagaland. 60. 60. Government of Chattishgarh, Commissioner-cum-Secretary Industries, Directorate of Industries, LIC Building Campus,2nd Floor, Pandri, Raipur, Chhattisgarh. Copy to:- PSO to CS / PPS to AS(AB) / PS to JS (VAy ST.PPS to Dir (GP).

Commissioner-cum-Secretary Industries, Directorate of Industries, LIC Building Campus,2nd Floor, Pandri, Raipur, Chhattisgarh. Copy to:- PSO to CS / PPS to AS(AB) / PS to JS (VAy ST.PPS to Dir (GP).

Minutes of the r34th meeting of the Board of Approval for SEZs held on zotr November, 2o2S and 26tr Novemberr 2o2S. The One Hundred and Thirry-fourth ($4.h) meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) was held on 2oth November, 2o2S and z6th November,2c.25, through hybrid mode. The list of participants is at Annexure-I. The item-wise decisions taken by the Board are as below: Agenda Item No. 134.1: Ratification of the minutes of the r33rd meeting of the Board of Approval for Special Economic Zones (SEZs) held on r5th October, 2o25, The Board ratified the minutes of the 133'd meeting of the BoA for SEZs held on r5th October, 2025. Agenda Item No. 134.2: Request for extension of LoA of SEZ Unit [5 proposals - lg+.2(i) - rg+.2(v)l r1+.2(i) Request of M/s. Mundra Petrochem Limited in APSEZ, Mundra at Gujarat for the Extension of the Letter of Approval (LOA) for further period of one year i.e. 3o.r2.2o26. DC, Adani Port SEZ informed the Board that considering the size of the project, the unit has submitted that the project activities will be ready in another r year and thereafter the trial run may take another 6-9 months.

formed the Board that considering the size of the project, the unit has submitted that the project activities will be ready in another r year and thereafter the trial run may take another 6-9 months. Accordingly, the commercial production is expected to start by the end of zozT.It was informed that while the LoA was issued in December,2o2t, due to Covid pandemic and other issues, the start of the project and commissioning was rescheduled. The project completion status is under the prescribed two-thirds of activities for grant of further extension by DC. However, the project activities are progressing in full swing. After consideration of the reasons for delay, substantial activities undertaken and investment made, the Board being satisfied that it is necessary and expedient in pursuance to Rule tg(+) of SEZ Rules, zoo6, granted extension of validity of LoA for a further period of one year, i.e., upto 30.12.2026. rg+.2(ii) Request of M/s. Padmavati Industries in the Mahindra World City (Jaipur) Ltd. Multi-Product SEZ at Jaipur (Rajasthan) for extension of LOAbeyond 25.o3.2ozo upto 25.o3.2026. The matter was discussed in detail. DC, NSEZ informed the Board that the Unit has stated that after Covid-rg there was a challenging phase for export market, so they were delayed on their previous plans due to unseen circumstances. Now they are gradually coming over from that situation and ready to start commencement of Page 1 of 17 $,tr

export market, so they were delayed on their previous plans due to unseen circumstances. Now they are gradually coming over from that situation and ready to start commencement of Page 1 of 17 $,tr

production and export from this unit. It was also informed that the physical inspection was done by the o/o DC, NSEZ and the proposal is credible. Further, during the course of the Meeting JS, SEZ apprised the Board that as per Rule t9(4), LoA is valid for one year. The first proviso to the Rule grants power to ihe DC for extending the LoA for a period not exceeding z years, while the second proviso grants further power to DCs for extending the LoA for one more year subject to the condition that two-thirds of activities including construction, relating toihe setting up of the Unit is complete and a Chartered Engineer's certificate to this effect is submitted by the entrepreneur. Further, - i. Extensions beyond 4th year (or beyond grd year in cases where two-third activities are not complete) and onwards can be granted only by BoA. ii. BoA can extend the validity for a period of one yJar at a time. In the instant case, the Unit has submitted a Certificate from Chartered Engineer certifiiing that two third activities for construction of building has been complet"ed. In view of the above rule position, the Board being satisfied that it is necessary and expedient

• in pursuance to third proviso to nule rg(+) of sEZ Rules, Loo6, granted the extension of validity of LoA upto z5.o g.zoi6, after regularizing the delay. 44.2(iii) Request of M/s.

ary and expedient

• in pursuance to third proviso to nule rg(+) of sEZ Rules, Loo6, granted the extension of validity of LoA upto z5.o g.zoi6, after regularizing the delay. 44.2(iii) Request of M/s. Anthea Aromatics Private Limited, a Unit in Mangalore sEZ, Karnataka for extension of LoA upto 3r.ro.zoz6. DC,- Mangalore SEZ briefed the Board that the registration of the land for the unit 9o{q be complet-ed only in June 2o2S due to Covid pandemic, imposition of lockdown and delay in issuance of regulatory compliance. Further, there were business setbacks and operational and financial difficuities which resulfed an overall delay in project implementation. The operation is expected to stabilize by March 2C26. The DC further recommended the proposal considering the investment made and that the unit is under revival stage. Accordingly, the Board being satisfied that it is necessary and expedient in pursuance to third provi-so to Rule ryQ) of SEZ Rules, 2c,c,6, granted extension of validity of LoA for a further period of one year, i.e., upJ; 31.10.2026, as the written explanation/justification submitted by Unit was cbnsidered and recommendations by DC, Mangalore SEZ, was found satiifactory. 84.2(iv) Request of M/s. Knitpro International in the Mahindra World City (Jaipur) Ltd. Multi-Product SEZ at Jaipur (Rajasthan) for extension of LoAfor one year i.e. from 11.<19.2<125 to 10.0g.2026. DC, NSEZ informed the Board that two extensions have already been granted to the Unit for commencement of operations. However, due to the Group's focused Page 2 of L7

rom 11.<19.2<125 to 10.0g.2026. DC, NSEZ informed the Board that two extensions have already been granted to the Unit for commencement of operations. However, due to the Group's focused Page 2 of L7

engagement in other major projects in SEZ, there has been a slight delay in initiating construction activities for this unit. The DC stated that the Unit has informed that civil construction and installation of machinery is expected to be completed by 3r" March, zo27 and trial production is scheduled for April zo27. However, two-thirds of construction activity has not yet been completed. It was added that as per records, there is substantial NFE earning for current block year, by their two sister concerns SEZ units located in Noida SEZ and in Mahindra World City SEZ, Jaipur. Accordingly, the Board being satisfied that it is necessary and expedient in pursuance to third proviso to Rule rg(+) of SEZ Rules, zoo6, granted extension of validity of LoA for a further period of one year, i.e., up to 10.08.2026. l34.2(v) Request of M/s. Velocity Aviation IFSC Private Limited, Unit in GIFT Multi Services SBZ Gandhinagar for the Extension of the f,etter of Approval (LOA) for further period of one year up to z3.o6.zoz6. The Administrator, IFSCA informed the Board that an operational mishap materially impacted the Unit's strategic decisions and operational timelines. In addition to this unforeseen event, the commencement of their business operations has been delayed due to several broader economic and industry-specific challenges.

sions and operational timelines. In addition to this unforeseen event, the commencement of their business operations has been delayed due to several broader economic and industry-specific challenges. Further, he informed that the Unit is actively taking up necessary compliance and regulatory related activities signifying operational progress. Accordingly, the Board being satisfied that it is necessary and expedient in pursuance to third proviso to Rule 19(4) of SEZ Rules, zoo6, granted extension of validity of LoA for a further period of one year, i.e., upto z3.o6.zoz6. Agenda Item No. 134.3: Request for extension of Formal approval of SEZ [r proposal -rg+.S(i)] r34.8(i) Proposal of M/s. Venkatesh Coke & Power Ltd for extension of validity of Formal approval for Free Trade Warehousing Zone [FTWZ] at Athipatfu, Nandiambakkam and Puludivakkam Villages, Ponneri, Thiruvalur District, Tamil Nadu. DC, MEPZ recommended the proposal for consideration of the Board. The DC informed the Board that the Formal Approval was granted on o3.o7.2or7 and the SEZ was notified on o9.o9.2o24. Due to the delay in notification, they were unable to carry out development activities as planned and will now be in a position to commence the development works once extension is granted. Accordingly, the Board being satisfied rvith the rrritten explanation/justification submitted by Developer and recommendation by DC, MEPZ, iu pursuance to proviso to Rule 6(z) of SEZ Rules, 2006, sranted extension of validity of the l"ormal Approval for a further period of one year, i.e., up to o2.to.2o26. Page 3 of 17

ion by DC, MEPZ, iu pursuance to proviso to Rule 6(z) of SEZ Rules, 2006, sranted extension of validity of the l"ormal Approval for a further period of one year, i.e., up to o2.to.2o26. Page 3 of 17

Agenda Item No. 134.4: Request for Co-Developer status [ 3 proposals - $4.4(i)-r34.4(iii)] 84.4 G) Request of M/s Ary-abhanry Holdings Private Limited for Co- Developer status in Smartcity (Kochi) Infrastructure Private Limited SE.Z, Ernakulam. The proposal of M/s Aryabhangy Holdings Private Limited for Co-Developer status in the M/s. SmartCity (Kochi) Infrastructure Private Limited SEZ, Ernakulam District, Kerala over an area of o.6o tla for construction of IT/ITES Infrastructure and leasing out of buildings, was discussed. The Board observed that M/s Aryabhangy Holdings Private Limited, Co-Developer, has entered into an agreement with the Developer (M/s. SmartCity (Kochi) Infrastructure Private Limited) on o4.o6.zoz5, which is a condition required to be fulfilled under Section g(rr) of SEZ Act, 2oo;, and the DC has also recommended the proposal. Therefore, the Board approved the proposal of M/s Aryabhangy Holdings Private Limited for Co-Developer status in the M/s. Smartcity (Kochi) Infrastructure Private Limited SEZ, Ernakulam District, Kerala over an area of o.6o Ha for construction of IT/ITES Infrastructure and leasing out of buildings, subject to the condition that co- developer must submit the certificate in compliance to Rule rrA(SXc) of SEZ Rules and subject to standard terms and conditions as per the SEZ Act and Rules.

ildings, subject to the condition that co- developer must submit the certificate in compliance to Rule rrA(SXc) 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, 196r and Income-tax Rules, 196z as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29th August, 2019. rS+.+ (ii) Request of M/s Monarch Business Solutions Private Limited for Co-Developer status in SmartCity (Kochi) Infrastructure Private Limited SB,Z, Kochi. The proposal of M/s Monarch Business Solutions Private Limited for Co-Developer status in M/s. SmartCity (Kochi) Infrastructure Private Limited SEZ, Ernakulam District, Kerala over an area of 0.6352 Ha for IT/ITES Infrastructure Development, operation and maintenance of buildings, was discussed in detail. The Board observed that M/s Monarch Business Solutions Private Limited, Co- Developer has entered into an agreement with the Developer (M/s. SmartCity (Kochi) Infrastructure Private Limited) on 2:^.o4.2o25, which is a condition required to be fulfilled under Section g(n) of SEZ Act, 2oo5, and also DC has recommended I the Page 4 of 17

s. SmartCity (Kochi) Infrastructure Private Limited) on 2:^.o4.2o25, which is a condition required to be fulfilled under Section g(n) of SEZ Act, 2oo5, and also DC has recommended I the Page 4 of 17

Therefore, the Board approved the proposal of M/s Monarch Business Solutions Private Limited for Co-Developer status in the M/s. Smartcity (Kochi) Infrastructure Private Limited SEZ, Ernakulam District, Kerala over an area of o.69gz Ha for IT/ITES Infrastructure Development, operation and maintenance of buildings, subject to the condition that co-developer must submit the certificate in compliance to Rule ttA(SXc) 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, 196r and Income-tax Rules, tg6z as amended from time to time. The lease period shall be in accordance with DoC's Instruction No.

etc. for the purpose of assessment under the prevalent Income-tax Act, 196r and Income-tax Rules, tg6z as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29th August, 2019. 84.4(iii) Request of M/s CtrlS Data Centers Limited for Co-Developer status in SmartCity (Kochi) Infrastructure Private Limited SB,Z, Ernakulam District, Kerala. The proposal of M/s CtrlS Data Centers Limited for Co-Developer status in the M/s. SmartCity (Kochi) Infrastructure Private Limited SEZ, Ernakulam District, Kerala for providing IT/ITES infrastructure development (Data Center), creation of infrastructure development, operation and maintenance for the data center over an area of o.8o94 Hectares (z acres) of land in non-processing area at Plot No. Bz-z-r in the SEZ for duty paid dual use of infrastructure. The Board observed that M/s CtrlS Data Centers Limited, Co-Developer has entered into an agreement with the Developer (M/s. SmartCity (Kochi) Infrastructure Private Limited) on 14.08.2o25, which is a condition required to be fulfilled under Section 3(rr) of SEZ Act,zoo5, and also DC has recommended the proposal. Therefore, the Board approved the proposal of M/s CtrlS Data Centers Limited for Co-Developer status in the M/s. Smartcity (Kochi) Infrastructure Private Limited SEZ, Ernakulam District, Kerala over an area of o.Bo94 Hectares (z acres) of land in non-processing area at Plot No. Bz-z-t in the SEZ subject to the conditions of Rule rrA (SXc) of SEZ Rules, zoo6.

SEZ, Ernakulam District, Kerala over an area of o.Bo94 Hectares (z acres) of land in non-processing area at Plot No. Bz-z-t in the SEZ subject to the conditions of Rule rrA (SXc) of SEZ Rules, zoo6. Further, subject to the condition that co-developer must submit the certificate in compliance to Rule ttA(SXc) 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 ttre prevalent Income-tax Act, 196r and Income-tax Rules, 196z as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated zgth August, 2019. Page 5 of 17 ,r

Agenda Item No. 134.5: Request for notification or partial/full de-notification [z proposals rg4.S(i)- rg+.S(ii)l r34.S(i) Request of M/s. APIIC Limited, IT/ITES SEZ at Hill No.3, Madhurawada, Visakhapatnam for partial de-notification of land of rr.59 Ha and an increase in area of o.3r Ha. DC VSEZ briefed the Board about the proposal and informed that the land is vacant since notification. Now, prospectirze entrepreneurs are coming forward for setting up IT Units in Non-SF,Z area only, therefore the partial de-notification has been proposed. In addition to this, for the purpose of contiguity a new road is to be laid hence o.3r Ha of land mass has to be increased. Further, DC certified that a. The existing units have been de-bonded following the procedure prescribed in Rule 74 of the SEZ Rules. b.

d is to be laid hence o.3r Ha of land mass has to be increased. Further, DC certified that a. The existing units have been de-bonded following the procedure prescribed in Rule 74 of the SEZ Rules. b. The Developer has not availed any tax/duty benefits, under the SEZ Act Rules, in r/o of the land being de-notified. c. The Developer has no dues of taxes and exemptions availed in the proposed do-notification area of rr.59 Ha. Hence No customs Central excise duty dues are pending in the proposed partial de notification arca. d. The SEZ shall remain contiguous even after de-notification of the area of 11.59 Ha and shall meet the minimum land area requirement prescribed for the SEZ in an existing area. The area after partial de-notification would be 19.66 Ha. e. The State Government has given its'No Objection'regarding de-notification of the above stated area of the SEZ. The Board being satisfied, in pursuance to first proviso to Rule 8 of SEZ Rules, 2c,c,6, approved the decrease in area of rr.59 Hectare and additional increase in area of o.31 Hectares to their existing IT/ITES SEZ at Hill No.3, Madhurawada, Visakhapatnam, Andhra Pradesh. r3+.S(ii) Proposal of M/s. Laxmi Infobahn One Pvt. Ltd, Developer for partial de-notification of r.35ro Ha out of z.4zg Ha of rT/rTEs SEZ at Sy. No_.89/P, Kokapet village, Gandipet Mandal, Ranga Reddy District, Telangana. DC, VSEZ informed the Board that the reasons for instant de-notification proposal are majorly market conditions, depletion in demand of SEZ space and resriltant requirement of non-SEZ space.

langana. DC, VSEZ informed the Board that the reasons for instant de-notification proposal are majorly market conditions, depletion in demand of SEZ space and resriltant requirement of non-SEZ space. Site inspection has also been carried out by O/o DC, VSEZ along with Customs and State revenue officers. It has been found that the constructed built up area proposed to be de-notified is vacant and having no units in the said area. The area remaining after the proposed partial de-notification is contiguous meeting all the requirements of built-up area in terms of SEZ Act and Rules and without any public thoroughfare. Further, all taxl duty have been refunded to the satisfaction of DC and State Gor,t. has provided its'No Objection' 4r?a Page 5 of 17

The Board, being satisfied, in pursuance to first proviso to Rule 8 of SEZ Rules, 2oo6, approved the partial de-notification of r.35ro Ha out of z.4zg Ha of M/s. I.axmi Infobahn One hrt. Ltd, IT/ITES SEZ at Sy. No.89/P, Kokapet Village, Gandipet Mandal, Ranga Reddy District, Telangana. Agenda Item No.

rtial de-notification of r.35ro Ha out of z.4zg Ha of M/s. I.axmi Infobahn One hrt. Ltd, IT/ITES SEZ at Sy. No.89/P, Kokapet Village, Gandipet Mandal, Ranga Reddy District, Telangana. Agenda Item No. t34.6: Request for conversion of Processing under Rule 11(B) [ 4 proposals - 84.6(i) Area into Non-Processing Area

• rs+.6(iv)I $4.6(i) Request of M/s Gopalan Bnterprises (India) Private Limited, Developer at Hoodi Village, K R Puram, Bangalore, Karnataka State, for demarcation of SEZ Processing Built-up area (16oor.8z sq.mtr.) as Non- Processing Area in terms of Rule u B of SEZ Rules, 2tr<r6. The Board, after deliberations, pcrmitted the demarcation of the following area as Non Processing Area in terms of Rule rrB of SEZ Rules, zoo6; - Buildins /Tower / Block No. No. of floors Total built-up area (in M2) Block C Basement s6ri'.7i Block C 4rh to 7n Floors rzzz8.88 Block C Terrace r59.L7 Total 16oor.8z In addition to above, the Board stated that the responsibility to ensure that all the extant provisions relating to demarcation of processing area to non-processing area are implemented in letter and spirit, lies with the concerned DC.

ed that the responsibility to ensure that all the extant provisions relating to demarcation of processing area to non-processing area are implemented in letter and spirit, lies with the concerned DC. Further, the DC concerned shall also ensure that all applicable duty benefits have been calculated in toto and the same has been fully repaid. $4.6(ii) Request of M/s Manyata Promoters Private Limited, Developer at Village Rachenahalli, Nagavara and Tanisandra, Bangalore District, Karnataka State, for demarcation of SEZ Processing Built-up area (ISBZ+ sq.mtr.) as Non-Processing Area in terms of Rule u B of SEZ Rules,2tr06. The Board, after deliberations, @itted the demarcation of the following area as Non Processing Area in terms of Rule rrB of SEZ Rules , z006: - Building /Tower / Block No. No. offloors Total built-up area (in M') Block G+ 3'd Floor 4o56.oo Buildine Hz (Annexure Buildine A) 4th Floor g446.oo Block Lr znd Floor 4r86.oo Block Lr 4th Floor 4r86.oo Total l.5874.oo PageT oftT ( KNK{

ors Total built-up area (in M') Block G+ 3'd Floor 4o56.oo Buildine Hz (Annexure Buildine A) 4th Floor g446.oo Block Lr znd Floor 4r86.oo Block Lr 4th Floor 4r86.oo Total l.5874.oo PageT oftT ( KNK{

In addition to above, the Board stated that the responsibility to ensure that all the extant provisions relating to demarcation of processing area to non-processing area are implemented in letter and spirit, lies with the concerned DC. Further, the DC Concerned shall also ensure that all the applicable duty benefits have been calculated in toto and the same has been fully repaid. 84.6(iii) Request of M/s. Span Venture SF.Z, Coimbatore, Developer at Rathnam Techpark, Pollachi Road, Eachanari Post, Coimbatore, Tamil Nadu, for demarcation of SEZ Processing Built-up area (Z8oS.8 sq.mtr.) as Non-Processing Area in terms of Rule rr B of SEZ Rules. The Board, after deliberations, permitted the demarcation of the following area as Non Processing Area in terms of Rule rrB of SEZ Rules , zc,c,6: - Building /Tower / Block No. No. of floors Total built-uP area (in M') Block Ar Extension Stilt Floor 1950.95 Block Ar Extension Ground Floor 1950.95 Block Ar Extension First Floor 1950.95 Block Ar Extension Second Floor 1950.95 Total z8og.8 In addition to above, the Board stated that the responsibility to ensure that all the extant provisions relating to demarcation of processing area to non-processing area are implemented in letter and spirit, lies with the concerned DC.

ed that the responsibility to ensure that all the extant provisions relating to demarcation of processing area to non-processing area are implemented in letter and spirit, lies with the concerned DC. Further, the DC Concerned shall also ensure that all the applicable duty benefits have been calculated in toto and the same has been fully repaid. r34.6(iv) Request of M/s Phoenix Tech Zone Private Limited, Developer. for demarcation of SEZ Processing Built-up area 18,868.98 sq.mtr as Non-Processing Area. TheBoard,afterdeliberations,@thedemarcationofthefollowingareaas Non-Processing Area in terms of Rule rrB of SEZ Rules , 2c,c,6: - In addition to above, the Board stated that the responsibility to ensure that all the extant provisions relating to demarcation of processing area to non-processing area are implemented in letter and spirit, lies with the concerned DC. Further, the DC Concerned shall also ensure that all the applicable duty benefits have been calculated in toto and the same has been fully repaid. Building /Tower / Block No. No. of floors Total built-up area (in w1,; Centaurus Building tst Floor 9,o42.58 Centaurus Building Stilt r/Ground Floor Parking & Amenities Areas 9,321.35 Total 18,B6g.98 Sq.Mtrs €r^6u Page 8 of 17

No. of floors Total built-up area (in w1,; Centaurus Building tst Floor 9,o42.58 Centaurus Building Stilt r/Ground Floor Parking & Amenities Areas 9,321.35 Total 18,B6g.98 Sq.Mtrs €r^6u Page 8 of 17

Agenda Item No.t34.7: Miscellaneous [5 proposals : 134.7 (i)-r34.2 @)l rg4.Z(i) Request of M/s ONGC Petro additions Limited, a DTA unit for allowing them to use SEZ road network as an interim measure - reg. The Board, after deliberations, allowed M/s ONGC Petro additions Limited to use SEZ road network for a period of 6 months on temporary basis subject to following conditions suggested by DGEP: i. the conditions already imposed by the r3znd UAC while granting temporary relief to be retained; ii. z4x7 wdeography at both entry and exit gates; iii. monthly report to jurisdictional Customs/GST authorities under intimation to the concerned DC; iv. any other safeguards, as deemed fit by the CBIC. Further, the Board stated that this relief may not be taken as precedence as this peculiar case arises due to extraordinary circumstances. Further, SEZ being the bonded area with potential risks of diversion of non-duty paid goods and goods requiring import licenses, Board directed DC concerned to prepare a SOP for allowing M/s ONGC Petro additions Limited to use SEZ road network as an interim measure. In addition to this, Board also directed the DC to take up the matter with district administration and resolve underlying issue in the time bound manner. tg4.Z(ii) Proposal of M/s AIYSR Global Corporation Private Limited, Co-Developer in M/s.

e DC to take up the matter with district administration and resolve underlying issue in the time bound manner. tg4.Z(ii) Proposal of M/s AIYSR Global Corporation Private Limited, Co-Developer in M/s. Manyata Embassy Business Park SEZ for IT/ITES in Villages Rachenahalli, Nagavara and Tanisandra, Bangalore District, Karnataka, for partial surrender of built-up area to the Developer. DC, CSEZ informed the Board that M/s ANSR Global Corporation Private Limited was issued Letter of Approval as a Co-Developer for undertaking the authorized operations of conversion of bare shell buildings into warm shell buildings. Now, it has requested for partial surrender of built-up area to the Developer viz. M/s. Manyata Embassy Business Park SEZ in connection with the business requirement. The Co-Developer has submitted following documents:- i. "No Objection Certificate" issued by the Developer, M/s. Manyata Promoters Private Limited for Surrender of space; ii. "No Dues Certificate" issued by Specified Officer. Accordingly, the Board, after deliberations, approved the proposal of M/s ANSR Global Corporation Private Limited (Co-developer), for partial surrender of area of go,tt4 Sq.ft of built-up area in the znd & +th Floors of Lr building of SEZ to the Developer (M/s. Manyata Embassy Business Park SEZ) Page 9 of 17 B,ef

o-developer), for partial surrender of area of go,tt4 Sq.ft of built-up area in the znd & +th Floors of Lr building of SEZ to the Developer (M/s. Manyata Embassy Business Park SEZ) Page 9 of 17 B,ef

M/s Allwin Medical Devices Pvt. Ltd. was issued the Letter of Approval dated 25.ot.2oo7 for Manufacturing activity of Medical Devices and Trading of Medical Devices. It requested for change of Directors as well as Shareholding Pattern. One of the proposed Shareholders is a foreign entity holding Bo% share in M/s Allwin Medical Devices. Section g (zxc) of SEZ Act, zoo5 states that the power of BoA shall include granting of approval to the Developer or Units (other than the Developer or the Units which are exempt from obtaining approval under any law or by the Central Government) for foreign collaborations and foreign direct investments (including investments by a person resident outside India), in the Special Economic Zone for its development, operation and maintenance. The matter was examined on file and it r,vas observed that as per Para 5.2.27.2 of Consolidated FDI Policy of DPIIT effective from t5.1o.2o2o, Government Approval is required for FDI beyond Z4% in'Pharmaceutical - Brownfield' sector. Further, as per the Note under the said Para of the FDI Policy, FDI up to rooyo, under the automatic route is permitted for manufacturing of medical devices. It was decided to seek comments in the matter from Department for Promotion of Industry and Internal Trade (DPIIT) and Department of Pharmaceuticals (DoP). As per the comments of DPIIT and DoP, M/s Allwin Medical Devices Pvt.

ments in the matter from Department for Promotion of Industry and Internal Trade (DPIIT) and Department of Pharmaceuticals (DoP). As per the comments of DPIIT and DoP, M/s Allwin Medical Devices Pvt. Ltd. submitted the requisite undertaking stating that in terms of Press Note 3 [reference to Para 3.r.rof FDI Policy] requirements of Annexure l, Standard Operating Procedure dated r7.O8.zOz3), none of the investors/shareholders of the lndian Investee company and the foreign investor(s), including their respective beneficial owners (having any significant percentage of shareholding), are situated in or are citizen(s) of country(ies) sharing land border with India. Accordingly, the Board, after deliberations, approved the above mentioned proposals of M/s. Allwin Medical Devices Pvt. Ltd. subject to following conditions: i. if any lapses are observed in contravention to the facts mentioned in undertaking/ certificate in future, then the permission shall stand withdrawn; ii. the DC concerned shall get the undertaking verified from the authorised verifier. 4,+.ZGv) Request of M/s. R. N. Laboratories Pvt. Ltd. Plot No. 1 & 86, 113-118, Lg7-L4o & t4z, Surat SEZ for Transfer of Ownership/Business Transfer/Sale of Company from M/s R. N. Laboratories P\rt. Ltd to M/s Garonit Pharmaceuticals h/t. Ltd. M/s R. N. Laboratories Pvt. Ltd was issued the Letter of Approval dated 3r.o5.zoo6 for Manufacturing and Trading activities of various chemical/ pharmaceuticals.

M/s Garonit Pharmaceuticals h/t. Ltd. M/s R. N. Laboratories Pvt. Ltd was issued the Letter of Approval dated 3r.o5.zoo6 for Manufacturing and Trading activities of various chemical/ pharmaceuticals. It requested for Transfer of Ownership/ Business Transfer/ Sale of Company from M/s n /f,:A__ page 1o of 17 r tlfftyu: tS+.ZGii) Request of M/s. Allwin Medical Devices Pvt. Ltd. Plot No. zzt, 229 & 23ot Surat SEZ for Change of Directors as well as Share Holding Pattern - Reg.

R. N. [.aboratories to M/s Garonit Pharmaceuticals Pvt. Ltd. One of the proposed shareholders is a foreign entity holding gg.gg% shares. Further, the proposed FDI does not fall under the automatic route as per DPIIT FDI policy. Section g (zxc) of SEZ Act, zoo5 states that the power of BoA shall include granting of approval to the Developer or Units (other than the Developer or the Units which are exempt from obtaining approval under any law or by the Central Government) for foreign collaborations and foreign direct investments (including investments by a person resident outside India), in the Special Economic Zone for its development, operation and maintenance. The matter was examined on file and it was observed that as per Paru g.z.z7.z of Consolidated FDI Policy of DPIIT effective from 15.1o.2o2o, Government Approval is required for FDI beyond Z4% in 'Pharmaceutical - Brownfield' sector. The matter was referred to Department for Promotion of Industry and Internal Trade (DPIIT).

rom 15.1o.2o2o, Government Approval is required for FDI beyond Z4% in 'Pharmaceutical - Brownfield' sector. The matter was referred to Department for Promotion of Industry and Internal Trade (DPIIT). DPIIT observed that Para 4.r.8 of FDI Policy stipulates "The monitoring of the compliance of conditions under the FDI approvals, including the past cases approved by the Government, shall be done by the concerned Administrative Ministries/Departments." Hence, the matter may be referred and comments/ inputs be sought from the Administrative Dept i.e DoP. Accordingly, comments of Department of Pharmaceuticals (DoP) was also sought. As per the comments of DoP, M/s R. N. Laboratories Prt. Ltd. submitted the requisite undertaking stating that none of the investors/shareholders of the company and foreign investor(s), including their respective beneficial owners (regardless of shareholding percentage), are situated in or are citizen(s) of country(ies) sharing land border with India. The declaration is made in accordance with the Press Note 3 (zozo Series) dated tZ.o4.2o2o and the Foreign Exchange Management (Non-Debt Instruments) Amendment Rules, 2o2o under FEMA and other applicable regulations. Accordingly, the Board, after deliberations, approved the above mentioned proposals of M/s R. N. Laboratories Pvt. Ltd.

Instruments) Amendment Rules, 2o2o under FEMA and other applicable regulations. Accordingly, the Board, after deliberations, approved the above mentioned proposals of M/s R. N. Laboratories Pvt. Ltd. subject to following conditions: if any lapses are observed in contravention to the facts mentioned in undertaking/ certi{icate in future, then the permission shall stand withdrawn; the DC concerned shall get the undertaking verified from the authorised verifier. g4.Z$) Hanung Toys & Textiles Limited - Revival/ renewal of LOAI sick unit; modification in authorized operations; renewal of lease deed pursuant to NCLT Order dated 28.oa2oz4 The Board, took note of the comments of DGEP and after deliberations, deferred the proposal for the next meeting of BoA. The Board further directed the concerned DC to examine the tenability of the proposal since there is an ongoing CBI Investigation ll and whether there is a requirement of clearance from CBI. The Board that flow of payT nent made in this transaction needs to be ascertained. also instructed I Page 11 of 17 Dt

g CBI Investigation ll and whether there is a requirement of clearance from CBI. The Board that flow of payT nent made in this transaction needs to be ascertained. also instructed I Page 11 of 17 Dt

Agenda Item No.r34.8: Appeal [3 cases: 94.8(i) - rg+.8(iii)] rs+.8(i) Appeal dated 29,o,4.2op5 filed by M/s. varsur rmpex hrt. Ltd. in KASEZ under the provision of section $(4) of the snZ ect, 2oos against the,decision of ztzth UAC meeting held on 28.o3.2o2s cor.reyed vide email dated og.o4,zo21. The Board in r34tn meeting, deferred the appeal due to paucity of time. 84.8(ii)- Apnga! of M/s. Flamingo Logistics (Warehousing Division) against the decision of zr3rd UAC meeting held on Bo.o4.2o2s-refi. The Board in r34tt meeting, deferred the appeal due to paucity of time. tq4.8(iii) Apqeal dated t7.or.2oz5 filed by M/s Diligent Logistics solution hrt. Ltd. in NSEZ under the provision of section l5(4) 6r tne sEZ Act, 2oos against the decision of UAC meeting held on o5.o6 ,zozs. The Board in r34tt meeting, deferred the appeal due to paucity of time. supplementaryAgenda for the r.q4.h meetine of the Board of Aporoval Agenda Item No. 134.9: Request for extension of LoA of SEZ Unit [r proposal - r3+.g(i)] $4.9(i) Request of M/s. Fishin India Private Limited in ELCOT SEZ at Gangaikondan, Tirunelveli, Chennai for the Extension of the Letter of Approval (LoA) for further period of one year i.e.

r3+.g(i)] $4.9(i) Request of M/s. Fishin India Private Limited in ELCOT SEZ at Gangaikondan, Tirunelveli, Chennai for the Extension of the Letter of Approval (LoA) for further period of one year i.e. 11.12 .2c,z6. DC, MEPZ recommended the proposal for consideration of the Board submitting that the delay has been on account of post COVID challenges, with its ripple Jffects continue to affect global and local supply chains, seasonal availability of raw material and adverse tariff policies. Further, DC informed that the unit has made substantial progress as well in terms of layout design finalization, completion of soil testing and finalization of domestic and international machinery vendors. Accordingly, the Board being satisfied that it is necessary and expedient in pursuance to third proviso to Rule Lg(4 of SEZ Rules, zo06, eranted exiension of ialidity of /-) LoA for a further period of one year, i.e., upto tt.tz.zoz6. Lt; ' tl EMH: Paget2or tl

Agenda Item No. t34.to: Request for extension of Formal approval of SEZ [r proposal -ry4.ro(i)] rg+.ro(i) Proposal of Department of Trade & Commerce, Government of Arunachal Pradesh for setting up Multi Sector SEZ in the State of Arunachal Pradesh for extension of the validity period of the Formal approval for a further period of one year from z2.og.2o25 to 2L,o9.2o26. The Board, after deliberations, gran[e1! extension of validity of the Formal Approval for a further period of one year, i.e., up to zt.og.zoz6, as the written explanation/justification submitted by Developer and recommendations by DC, FSEZ, was found satisfactory.

the Formal Approval for a further period of one year, i.e., up to zt.og.zoz6, as the written explanation/justification submitted by Developer and recommendations by DC, FSEZ, was found satisfactory. Further, the Board directed the DC concerned to discuss the export model planned for this SEZ so as to ascertain the economic/ commercial viability as SEZs are capital intensive projects with huge investment and operational cost. Agenda Item No. r34.rt: Request for Co-Developer status I r proposal - rg+.u(i)] g4.u(i) Request of M/s EMBARKGCC Services Private Limited, Bangalore for Co-Developer status in M/s. Brigade Properties Private Limited SF.Z, Bangalore, Karnataka. The proposal of M/s EMBARKGCC Services Private Limited for Co-Developer status in the M/s. Brigade Properties Private Limited (formerly Brooke Bond Real Estate Private Limited), Bangalore, Karnataka for Development, conversion of bare shell building into warm shell buildings, lease the built-up space and to provide facility management services to IT/ITES SEZ in built-up area of 5284 sq.mtr at Sth Floor of Block C-S Building (Firefly Block), was briefed by DC, CSEZ. DC apprised the Board that M/s EMBARKGCC Services Private Limited, proposed Co-Developer, has entered into an agreement with the Developer (M/s. Brigade Properties Private Limited) on 19.08.2c.25, which is a condition precedent under Section S(tt) of SEZ Act,zoos. Therefore, the Board, approved the proposal of M/s EMBARKGCC Services Private Limited for Co-Developer status in the M/s.

08.2c.25, which is a condition precedent under Section S(tt) of SEZ Act,zoos. Therefore, the Board, approved the proposal of M/s EMBARKGCC Services Private Limited for Co-Developer status in the M/s. Brigade Properties Private Limited (formerly Brooke Bond Real Estate Private Limited), Bangalore, Karnataka for Developrnent, conversion of bare shell building into warm shell buildings, lease the built-up space and to provide facility management services to IT/ITES SEZ in built- up area of 5284 sq.mtr at 8th Floor of Block C-S Building (Firefly Block), subject to the condition that co-developer must submit the certificate in compliance to Rule rrA(SXc) 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, 196r and Income-tax
page 13 of 17 tax Act' 1901 an. '""o-"-ffi

y of the income by way of lease rentals/down payment/premium, etc. for the purpose of assessment under the prevalent Income-tax Act, 196r and Income-tax
page 13 of 17 tax Act' 1901 an. '""o-"-ffi

Rules, tg6z as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29th August, 2019. Agenda Item No. r34.rz: Request for notification or partial/full de-notification [z r34. rz(i)- r34.rz(ii)l proposals g4.rz(i) Proposal of M/s. DLF Limited, Developer for partial de- notification of 7.l.826 Ha out of ro.48rg Ha of IT/ITES SfZ at plot No. II- F/r, Block-II-F, Action Area rr, New Kolkata Township Rajarhat, Kolkata, West Bengal. The Board, after deliberations, dqferrgd the partial de-notification of 718z6 Ha out of ro.48r3 Ha of M/s. DLF Limited, IT/ITES SEZ at Plot No. II-F/I, Block-II-F, Action Area II, New Kolkata Township Rajarhat, Kolkata, West Bengal for the next meeting of BoA and directed the concerned DC to resubmit the proposal with complete tabulated details of time and quantum of duty benefits availed and duty benefits returned/repaid. rg+.rz(i) Proposal of M/s. Reliance Industries Limited, Jamnagar, Gujarat Developer for partial de-notification of r55.254o Ha ouf of t377,4622 Ha of Multi-product SBZ at Jamnagar, Gujarat. DC, Reliance SEZ informed the Board that the Developer intends to utilise the de- notified land for setting up a renewable energy plant. It has been certified by the DC that there are no Units on the area proposed to be de-notified.

rd that the Developer intends to utilise the de- notified land for setting up a renewable energy plant. It has been certified by the DC that there are no Units on the area proposed to be de-notified. It was also informed by the DC that all the tax/duty benefits availed by the Developer have been refunded by the Developer and the residual area in the SEZ will remain contiguous even after partial denotification. The proposal has been recommended by the State revenue authorities also. The Board, after deliberations, approved the partial de-notification of r55.254o Ha out of tg77.46zz Ha of M/s. Reliance Industries Limited, Multi-product SEZ at Jamnagar, Gujarat. rg+.rz(iii) Proposal of M/s. RGA Infrastructure, Developer for partial de-notification of r.r8 Ha out of 2,77 Ha of rr/rrEs sBz at sy. No. 3r/r Chikkankannelli village, varthur Hobli, Bangalore East talul, Bangalore, Karnataka. The Board, after deliberations, deferred the partial de-notification of r.18 Ha out of 2.77 Ha of M/s. RGA Infrastructure, IT/ITES SEZ at Sy. No. 3r/r Chikkankannelli Village, Varthur Hobli, Bangalore East Taluk, Bangalore, Karnataka for the next meeting of BoA and directed concerned DC to resubmit the proposal with complete tabulated detail of time and quantum of duty benefits urruilud and duty benefits returned/repaid. &;W,. Page 14 of 17

meeting of BoA and directed concerned DC to resubmit the proposal with complete tabulated detail of time and quantum of duty benefits urruilud and duty benefits returned/repaid. &;W,. Page 14 of 17

Agenda Item No. r34.r3: Request for conversion of Processing Area into Non-Processing Area under Rule u(B) [3 proposals - 64.9(i) - rg+.rg(iii)] rS+.rg(i) Request of M/s DLF Info City Chennai Limited, Developer at Shivaji Gardens, Ramapuram Chennai, Tamil Nadu, for demarcation of SEZ Processing Built-up area (ro,r23.98 sq.mtr.) as Non-ProcessingArea in terms of Rule u B of SEZ Rules, amended in zoz3. The Board, after deliberations, permitted the demarcation of the following area as Non Processing Area in terms of Rule rrB of SEZ Rules, z006: - In addition to above, the Board stated that the responsibility to ensure that all the extant provisions relating to demarcation of processing area to non-processing area are implemented in letter and spirit, lies with the concerned DC. Further, the DC Concerned shall also ensure that all the applicable duty benefits have been calculated in toto and the same has been fully recovered. g4.g(ii) Request of M/s Arliga Ecoworld Infrastructure Private Limited (formerly RMZ Ecoworld Infrastructure ht.

ble duty benefits have been calculated in toto and the same has been fully recovered. g4.g(ii) Request of M/s Arliga Ecoworld Infrastructure Private Limited (formerly RMZ Ecoworld Infrastructure ht. Ltd.), Bangalore, Developer, for demarcation of SEZ Processing Built-up area (4o,168.o5 sq.mtr) as Non-Processing Area in terms of Rule u B of SEZ Rules 2t)t)6 read with Instruction No.tts dated o9.o4.2o24. The Board, after deliberations, peLl4itted the demarcation of the following area as Non Processing Area in terms of Rule rrB of SEZ Rules, zoo6: - Block No. Floor Area in Sq. Mtr 4 Sixth 2,o47.96 4 Seventh 2,o47.96 4 Eighth 2,o47.96 4 Nineth 2,o47.96 4 Tenth 1,932.14 TOTAL 1O,123.98 Building Description Area in Sq. Mtr SA Basement z + Basement 3 +G+4th to 9tn Floor 4o168.os Total +o168.o5 In addition to above, the Board stated that the responsibility to ensure that all the extant provisions relating to demarcation of processing area to non-processing area are implemented in letter and spirit, lies with the concerned DC. Further, the DC Conceined shall also ensure that all the applicable duty benefits have been calculated in toto and the same has been fully recovered. Page 15 of 17 !\

it, lies with the concerned DC. Further, the DC Conceined shall also ensure that all the applicable duty benefits have been calculated in toto and the same has been fully recovered. Page 15 of 17 !\

184.18(iii) Request of M/s. Avance Technohub hrt. Ltd, co-Developer for M/s. Phoenix Infocity hrt. Ltd, rr/rrEs at survey No. 3o (p), s+(p), ss (P) and 38 (P), Gachibowli village, serilingampally Mandal, Hyderabad Telangana for demarcation of NpA under Rule rr B of SEZ Rules - Reg. The Board, after deliberations, permitted the demarcation of the following area as Non Processing Area in terms of Rule rrB of SEZ Rules, 2006: - No. FIoor Tower- Built-up area in Sq.Mtrs. 1. Level z Ho3 .11 2 Level 8 6 r.rB 3 Level g 6,14r.rB TOTAL t8r4zo.47 In addition to above, the Board stated that the responsibility to ensure that all the extant provisions relating to demarcation of procesiing area to non-processing area are implemented.in letter and spirit, lies with the concerned DC. Further, tf,e DC Concerned shall also ensure that all the applicable duty benefits have been calculated in toto and the same has been fully recover-ea. LnW,$- .* * J6i( Page 16 of 17

e concerned DC. Further, tf,e DC Concerned shall also ensure that all the applicable duty benefits have been calculated in toto and the same has been fully recover-ea. LnW,$- .* * J6i( Page 16 of 17

Annexure-I List of Participants for the Meeting of the Board ofApproval for SEZ held on 2oth and z6th November) 2o2S under the Chairmanship of Commerce Secretary, Department of Commerce.

1. Shri Rajesh Agarwal, Chairman & Commerce Secretary, Department of Commerce
2. Shri Ajay Bhadoo, Additional Secretary, and DG, DGFT, Department of Commerce
3. Shri Vimal Anand, Joint Secretary, DoC
4. Shri Rajkumar, DG, DGEP, CBIC (through VC on zo.rr.zoz5) S. Shri Ranjan Khanna, Pr. ADG, DGEP, CBIC (through VC on zolt:oz5)
5. Shri Gaurav Pundir, Director, DoC
6. Smt. P. Hemalatha, Development Commissioner, CSE;Z
7. Shri D.B. Patil, Development Commissioner, SEEPZ-SEZI KASBZ
8. Shri Srinivas Muppaala, Development Commissioner, VSEZ ro. Shri D.B Singh, Development Commissioner, FSE,ZINSEZ rr. Shri Alex Paul Menon, Development Commissioner, MEPZ-SEZ & SriCity SEZ rz. Shri Abhinav Gupta, DC, APSEZ and GIIIT-SEZ
9. Shri Lokesh HD, Development Commissioner, Reliance SEZ
10. Ms. Rajtanil Solanki, Joint Development Commissioner, KASEZ
11. Shri Abhishek Sharma, Development Commissioner, Indore SEZ
12. Shri Anupam Kumar, Development Commissioner, Dahej & Sterling SEZ r7. Shri Abhimaniu Sharma, Development Commissioner, Surat SEZ
13. Ms. Dona Ghosh, DC,Manglore SEZ
14. Dr. Banavath Punnam Kumar, DC, IFFCO Kisan SEZ zo.Dr. Praveen Kumar, DC, MIHAN SEZ zr. Ms.

g SEZ r7. Shri Abhimaniu Sharma, Development Commissioner, Surat SEZ 18. Ms. Dona Ghosh, DC,Manglore SEZ 19. Dr. Banavath Punnam Kumar, DC, IFFCO Kisan SEZ zo.Dr. Praveen Kumar, DC, MIHAN SEZ zr. Ms. Meenakshi Agrawal, Scientist-E, MeitY List of participants connected with Video Conferencing: -

1. Shri Shri Praveen Trivedi, GIFI City SEZ z. Shri Hardev Singh, CBDT
2. Shri Anil Kant Mishra, TCPO, Ministry of Housing & Urban Affairs
3. Shri Sandeep Kumar Rout, TCPO, M/oHUA S. Shri Noman Hafiz, DDC, NSEZ
4. Shri Gya Prasad, DDC, Noida SEZ
5. Shri Neeraj Rawat, Deputy Legal, D/o Legal Affairs
6. Shri K.M. Meena, US, DPIIT
7. Dr. Ashish Kumar, DPIIT ro. Shri O P Sharma, Department of Chemicals & Petrochemicals, rr. Shri Rajneesh Mittal, AGM, Directorate of Industries & Commerce, Haryana rz. Shri Lal Chand Dabaria, Assistant Legal Adviser, Legal Affairs
8. Representative from Ministry of Ports, Shipping and Waterways Page L7 of L7