Minutes of the 152nd meeting of Approval Committee

Mi! utes of 10. 1.2020 152na 11:3O Unit A Committee Meeting of Kandla hrs. undler Chairmanship of Dr. Amiya t Commissioner, Customs, tham-Representative of sioner of Customs Kandla. ral Manager, DIC, Bhuj. tfeld on LJandra, , Kandla ial Econornic Z.one. Development Com y Kumar t Commissioner of Income Tax, Shri. Shri. A. Moria P. Der lt 2 3 Director SDM DGFT Review/ minutos of last meeting 1151"t Minutes the last meeting Approval Committee was confi the

Minutes of the 152"a Unit 70.0I.2020 at 11:30 hrs. Development Commissioner. Committee Meeting of the Chairmanship of Kandla S held on under Kandla Dr. Amiya Chandra. pecial Economic Z-one, a unit in KASEZ namely ls. Jai Application for setting up Ihprarkadhish Enterprises. A proposal was Delhi for setting up a tra<iing activity. Cornmittee and explained their to slet up a unit in KASEZ for posal. Shri Syed stated that intend ufacturing of Fabricated s s and items of iron & steel, tanks & ls and other fabricated articles submi by M/s. Jai Dwarkadhish rprises, unit in K SEZ for manufacturing ac vity and Shri Syed Asad Ali, partne of the firm appeared before the pproval for trading activity. He further manufactured items. ted they will also make The Committee asked the a plicant that how they can set and also of their a unit Rs. 10 for manufacturing and trading lakhs only. Shri Syed stated that ivity with initial investment will invest Rs. 40 lakhs and itted deteiils of financial strength for d lopment of the project. The Cornmittee noted t t the applicant has requ ted for manufacturing and trading of foll ng ltems: - Manufacturine activity Tradins Activitv Fabricated s items of iron and ctures and Tanks and vessel 73090030, 73090040 Other fabricated 73261990 Threading B / Articles of Steel 48201010 to 48209090 83024190

Mirrutes of the 152"a Unit Approvr 10.01 .2020 at 11:30 hrs. under De'relopment Commissioner, Kandla . Committee Meeting of Kandla SI the Chairmanship of Dr. Amiva Special Economic Z-one. I held on Chandra, 05. Readymad : Garments 62759090 06. Paints ar d Varnish 32099090 07. Solvents a rd Diluents 38140010 08. Colored P 'inting Ink 32151990 09. Wooder Pallets 44r52000 10. Articles of h rn and Steel 7326rIOO, 73269060, 73269099 11. Ti ES 69072300 12. Alumin um Foil 76077790 13. Lubri :ants 27tol990 Th rrolposal .ernns ar ;pace & rctivity. tems fa. 'egistrati tems wh 'estrictio: rc subjer vherever \GE}NDA tpplicati )nterprir t70 2o1. Shr ppr:oval e intend The arehous: :adins A, Ap settin* e Approval Committee aft of manufacturing activiQ rd conditions and also r maintaining separate a Further, this approval w tling under Chapter T2 cn under Steel Import M ich are restricted or prohi r.s on import/export of ar :ted to the Policv Condi applicable. o. 152,1.2 setting up of No. 4O2, IOC roposal was submitted b I up a unit in Kandla SEZ i Mahesh Matiya, Prop Committee and explainec to set up a trading and u Committee noted that th lng of following items: - :tivitv for Plot :r due deliberation decided to : 'and trading activity subject 1 ubject to the unit earmarkir :counts for manufacturing a ill be subject to the condilior & 73 will be subject to ( rnitoring System (SIMS) and r cited will be allowed to be trad y items will apply. Further, thr lions specified in DGFT's IT( unit in I(ASEZ namely M/r lony, Ward 1-llA, Gandhidha r M/s. Krishna Enterprise, Ge for trading and warehousing a ietor of the firm appeared their proposal. Shri Mahesh r uehousing unit in KASEZ. : applicant has requested for tl rp: .o rg nc IS )ol IOI ed:i t. rm Ln( cti be ita 'a( Ku ry. sep€ tra that rpul re ol and ems IS( ng tch : the dard rate ding the sory 'the any will )ode lam the :hat end Sr. No.. Product Name ITC-HS Code I Edible Salt 25010 )10 2 Black Salt 25010 )90 3 Rock Salt 2s010 t20 3 prolposal oI manufacturing i ternns and conditions and sparce & maintaining sepal activity. Further, this appr< items falling under Chapt registration under Steel Imp items which are restricted oi restrictions on import/expor be subjected to the policy wherever applicable. AGE}NDA ITEM NO. 152.1.2 Application for setting up Entrerprise, Plot No. 4O2, Ir 37o 20r. A proposal was submi for settins urr e rrnit in KenAl warenousrng ol Tradine Activitv Ap he

Minutes of the 152"a Unit Approvz 10.01.2020 at 11:30 hrs. under Development Commissioner, Kandla Committee Meeting of Kandla SI he Chairmanship of Dr. Amiya pecial Economic Znne. I held on Chandra. 4 Spices Powder 09 lC )990 5 Indian Grocery Cumi etc t f Jeera 0909 1200 6 New TVres 40Ilt 40Il 010, o10 7 Automobile Parts 87081010 to 8708 )900 8 Chocolates 1806 010 9 Paper Straw 4807 r010 10 Crude Oil 27IO 990 ice Activi lSr. No. Product Na me ITC-HS Code 1 Footwear 6402 990 2 Used Electronic items export only) (lOOo/o 8517 290 3 Snow Spray 95051 090 4 New Jacket- Mix fi.eal rer, Polyster) 620t1 300 5 Tempered Glass 85291 090 6 New Underqarments 6108' 100 7 PVC Leather Car Mats Material 39265 c29 8 Food Supplements 21061 loo 9 Stocklot of Tarpaulin abric 63061 )90 10 New TVres 40t12 40111 r10, 110 rfC ct PI ptr .ra 7aj u The Approval Committee afte rposal for trading activity exce ivity except Sr. No. 2 & 3 subjer rroval is also subject to the addir k a prior approval of any additi, rnnit KYC details of clients to the ore undertaking the authorised items which are restricted led/warehoused and any restri< r11r. Further, the traded/wareh ding) & Sr. No. 10 (Warehor 'ehoused subject to the policy le 4O11 2010 & 4011 1010 i.e. rrnercial vehicles-Diagonal and r o:motive vehicles- Pneumatic tvr : due deliberation decided to appfove r pt Sr. No. 7 and warehousingl serv rt to standard terms and conditidns. l ional condition that the applican{ shor rnal items they intend to warehouse a Office of the Development Commhssior warehousing activity. Further, none or prohibited will be allowedr ro tions on importlexport of any itEms ,u

used item vi/. New Tlres [Sr,l No. rsing)l will be allowed to be brade londitions specified in DGFT,s ITC t Automotive vehicles-Pneumatic ttyres . adial ply must conform to IS 15d3O a. rs for passenger car vehicles - fliagor 4 :he ice 'he rld nd ter of be rill 6 d/ {S for nd tal Warehousinq Service Activitv propos activit appro
seek a subnni before the it traded appl1r. (tradin wareh< Code z comrn( Auto:m

M/s. H.L. Commodities l4p, KASEZ is an approved manufacturing activity of Gutkh{, Khaini, zard.a, pan ildasala, Tobzrcco and Preparation contai[ring chewing Tobacco vide Apprroval F.No. KASE;ZITA/ rr l2ot$- ts dated zs. t t .2or8, as amen I Now the unit has requested {or broad-banding of their LoA fr Kandla S held on Dr. Amiya Chandra, tto directed will be cleared and all Policy nit for hewing tter of trading traded i from will ex rt the activity for following item: i The Comm DTA market onl'' same. sl. No. Item rrc (HS) Code 1 Indian Flavou Nut/Sweet Su 'ed Betel cari 08028020, 21069030 fttee noted that tl y and will not im unit will procure the t: rt the above item and manrufacturing activity subject to fhe condition that the said ite will be looo/o exported on net to net basis 4nd no wastage/reject of any item The Approval committee aftel due deliberation decided to apl broad-banding of trading activity pf above item in their existing will be allowed and no import of any raw material for the said trad no DTA sale will be allowed. Futrther, the unit will maintain accounts for manufacturing and traiding activity. the for item & r5 i AGIDNDA ITEM NO. 152.2.1

Minutes of the 152"a unit Approvali committee Meeting of Kandla sI 10.01.2020 at 1l:30 hrs. under the Chairmanship of Dr. Amiya Dev,elopment Commissioner, Kandla $pecial Economic Zone. AGIENDA ITEM NO. 152.2.2 Reqluest of M/s Hazel Mercantilp limited, KASEZ for Broad their LoA for inclusion of 64 tra{ing items. M/s. Hazel Mercantile Ltq., KASE;Z is an approved mamufacturing activity of paper $ eniea products (Sorting-cuttin Sizi.ng-Trimming-Packing), cerarirics & Table tw.re fsorting-' cleaning-checking-spotting-eackifrs) and pharmaceuticals (packin vide, Letter of Approval F. No.

• KASFjZ I tA I lgsg I 2oog-o4 I 2g2 16.06.2003, as amended. Now the unit has requested flor broad-banding of their LoA fo acti.uit5r for following items: - held on Chandra. it for Slitting- ashing- Export) dated trading Butvl Dl Glvcol Ether I Brrtyl Glycol Ether lohexanone- Bulk ISO Propyl Alcohol [P 2905r Ethvl Ketone 29T47 Methvl ISO Butvle Ketohe Mixed Xylene (solvent N Butvl Alcohol N Butvl Acetate N Butvl Acrvlate N Propyl Acetate Vinvl Acetate Monomer Woven Fabrics of Flax: Woven Fabrics of Flax: Woven Fabrics of Flax: Woven Fabrics of Flax: Printed Woven Fabrics of Other Vegetable Textile Fibres: Bleached Wqyen Fabrics of Other lVesetable Textile

Minutes of the 152"d Unit Approval Committee Meeting of 10.01.2020 at 11:30 hrs. under the Chairmanship of Development commissioner, Kandla Special Economic T-one. Kandla SEf held on Dr. Amiya lChandra, I l Fibres: Dved 29 Woven Fabrics of Other Vegetable Textile Fibres: Printed 53110 ,T4 30 Man-made Filaments: Nylon TVre yarn 54021 f10 31 Nylon or other Polyamides 54025 00 32 Of Polvesters s4025 r00 33 Of Polypropylgne 54025 ioo 34 Artificial Filament Yarn: Viscose Rayon Tlrre Yarn 1233 decitext 54031 10 35 Acetate Rayon Filament yarn, 83,1 1 1,133,167,& 333 decitext 54034 54034 54034 54034 54034 i10 20 30 40 50 36 Synthetic Monofilament Yarn: Of polypropylene 5404r oo 37 q!4p & the like of Synthetic Fibre 5404I 20 38 Polyster Suitings 5407I1 T6 39 9!hqr Polyster Fabrics 5407I1 I9 40 Unbleached: Nylon Georgette 54074 I2 41 Nvlon Sarees 54074 19 42 Bleached: Nylon Georgette 54074 t2 43 Ittylon Sarees 54074 24 44 Printed: Nylon Georgette 54074, 20 45 Nylon Sarees 54074, +o 46 Polyster Shirtings 54076 10 47 Polyster Suitings 54076 20 48 Lungies 54078t 50 49 &eyqn Shirtings s4082t I7 50 Rayon Sarees 54072 18 51 Printed Fabric of Rayon: Rayon Suitines 540832 76 52 Rayon Shirtings 540832 T7 53 Ravon Sarees 540834 18 54 Special Woven Fabric: Wool or Fine Animal Hair 58011C )0 55 Of Cotton: Cut Corduroy Solely of Cotton 580L22 10 56 Other Weft Pile Fabrics 58012€ )0 57 Warp Pile Fabrics, Cut 580r27 to 58 Pile & Chenille Fabrics of Silk Containing SON silk s8019C t0 59 Terry Towelling & Similar Woven Terry Fabrics: Bleached, Piece Dyed, Yarn Dyed, printed, Of Handloom 580219 5802 19 580219 580219 580219 t0 t0 |0 f0 to 60 Embroidery in the Piece, in Strips or In Motifs 581091 )0 7

tes of the 152"a Unit Approval Committee Meeting of at 11:30 hrs. under the Chairmanship of t Commissioner, Kandla Special Economic Z-one. Kandla S ld on 10. r.2020 Dr. Amiva Shri Mayank Parekh, CEO-IT of the company appeared val Committee and explained their proposal- The Approval committee after due deliberation decided to ap sal for trading activity except Sr. No. 10 subject to standardl nt will strictly follow the norms of concerned state/centra /handling of hazardous chemicals and the unit will underta of the above trading items. Further, none of the items w unit with LoA No. II l2OI9-2O dated 16.10.2019, for w tions. The approval is also subject to the additional condition t the the and for OOo/o are on to led or prohibited will be allowed to be traded and any restri /export of any items will apply. Further, the items will be sul the icy conditions specified in DGFT's ITC HS code wherever ble. AG s2.2.3 fot broad banding of warehousing (Addition of new & activity Request of M/s. venith International rgy Rrt. Ltd., KASEZ. M/s. Venith International Energr Solutions pvt. Ltd., an ng activity subject to certain terms and conditions enumera the Letter of Approval. Now the said unit tions by addition of ousing service activity requested for trading activity in their LoA: Broad banding and addition of of au ted Textile Products: Other Made up Textile Articles: Worn CLotht"g & Worn Textile Articles, Rugs: Blankets & Travellins R Bed Line, Table Linen, Toilet Linen & Kitchen 6302L 6302r Curtains & Interior Blinds: Of Cotton, Of thetic Fibres, Napkins & Terry Towels Acti new sin

Mi l0 De tes of the 152"a Unit Approval Committee Meeting of Kandla don I.2O2O at 11:30 hrs. under the Chairmanship of Dr. Amiya lopment Commissioner, Kandla Special Economic Zone. fd, Mineral Water 25I512 Polished Marble Slabs Polished Granite Slabs Mosaic / Slate/ Cube / Butches Rough Onyx Marble blocks Rough Travertine & Alabaster Blocks Rough Alabaster Blocks 257520 Granite Blocks/Tiles Marble Blocks/Tiles Paper (A4 Size) Cashew Nuts (In shell) Cashew Nuts (Kernell Whole) Cashew Nuts (Kernell Broken) Brazil nuts (In Shell) Almond Dried (In Shell) Walnuts Dried (In Shell) Description Of Goods Automobile Parts 87I4IO to 8708101 to 790111 GI Coils Stainless Steel Pipes Stainless Steel Coils & Sheets 7219901

Mil 10. fo rtes of the 152"a unit Approval committee Meeting of Kandla sr 1.2020 at 11:30 hrs. under the Chairmanship of Dr. Amiya lopment Commissioner, Kandla Special Economic Z-one. on 8 Edible oils in drums & cans 151190 15119C 0, lo 9 Ready to eat foods 2t069C )9 10 Stocklot of Tarpaulin Fabric 630619 )0 11 Stocklot of Cargo Webbing Net 560790 )0 I2 Betel Nut Powder known as Supari 270690 io 13 Dichloromethane (Methylene Chloride) 290372 )o T4 Phenol 2907r1 0 15 Melamine 293361 )0 I6 Betelnut 080280 to 082090 0 Io 77 Salt 250100 to 250100 o 0 Further, the unit has wing 04 items approved in also requested to change 150th UAC meeting held on the desc: 11.11.20 .pt 9: of Sr. No. Description of goods as per LSOth UAC Description of goods as per unitts request HSN )or e I Rough Marble Rough Marble Blocks 2515 21 0 2 Onyx Marble Rough Onyx Marble Blocks 6815 99 c 3 Travertine & Alabaster Rough Travertine & Alabaster Blocks 6802 1C l 4 Alabaster Rough Alabaster Blocks 2515 o1 l & 2 su at) befo item trad appl desc item Con< Shri Kiran Nair, authorised representative of the company € 'e the Approval Committee and eiplained their proposal. The Approval committee after due deliberation decided to app osal for trading activity and warehousing service activity lexcep 8) subject to standard terms and conditions. The approval :ct to the additional condition that the applicant should seek rval of any additional items they intend to warehouse and sub ls of clients to the office of the Development commissione rtaking the authorised warehousing activity. Further, non( i which are restricted or prohibited will be allowed d/warehoused and any restrictions on import/export of any it '. The committee also approved the above change i" tptions as requested by the applicant. Further, the traded.f warr r will be allowed to be traded/warehoused subject to tht itions specified in DGFT's ITC HS code wherever applicable. 10 Sr is a rit b o: to ml )rc ho F l- :r uct sed : the . No. also crior KYC :fore the be will

Mi utes of Kandla S 10. r.2020 Dr. Amiva of M/s. Jyoti Industries for renewal/revivar of their activity. M/s. Jyoti Industries was an approved unit for manufacturir luminium caps for bottles & aruminium containers, plastic i of ninium caps, Plastic caps for bottres and plastic formed items v pproval F. No. KASEZ I rA / og2 / 2oos-06 dated 26 / 2T . r2.2oos. the 152"a Unit Approval Committee Meeting of at 1l:30 hrs. under the Chairmanship of t Commissioner, Kandla Special Economic Z_one. The unit was a partnership firm consisting three partners esh Kanji Dedhia, smt. smita Ramesh Dedhla and shri Hirer \d.rusi'rr Lrcullla anq Dnrl hlrel hia. The unit was allotted plot No. 64 & 65, Sector No. I, Kl commenqed its authorized operations in KASEZ w.e.f- 91 .1 of alu 2r. tha ingly, their LoA was valid for five years period from te of t up to 30.10.2013. Shri sh . The 008. icted dues ittal for they For non-payment of plot rent and the public premises on 29.09.2016 used charges, the unit as they have arrears of charges of Rs. 2,25,489 /- Now, Smt Smita Dedhia, partner of the firm, vide le r.2or9, has requested for revivar of their unit in KASEZ and not to f plas are Com ittee after due deliberation due to death of her husband and her son (other two partn bers) they could not pay attention to their business in KASEZ. Smt smita Dedhia along with Ms. Mittal Dedhia appeared oval Comrhittee and explained their proposal. Comrnittee noted that the unit has already been nt Commissioner on 29.09.2016 and therefore, the decided to refer their matter to 1.e 0. tal A al for consideration. L7

M utes of Kandla 10. 1.2020 Dr. Amiya NO. 152.3. for change in name of the company from M/s Siva Inotec Limited and also ters Limited, KASEZ to M/s. office address. M/s syndicate Printers Limited, KASEZ is an approved ufacturing activity and trading activity vide Letter

• or epp rny's name stands changed from "syndicate printers Li Inotec Limited" with effect from rg.og.2o19. Further, their e address also stands changed to nFlat IOg, C_24O, pandav Na1 o o92". The unit has submitted the copy of certificate of Inco the 152'a Unit Approval Committee Meeting of at 11:30 hrs. under the Chairmanship of t Commissioner, Kandla Speciat Economic Z-one. KA EZ/rAl 13 / 2oo9-1ol5130 dated r3.or.2oo9, as amended. The said unit vide its letter dated o4.r2.2o19 has intimated their it for No. to red Delhi tion aster the unit, mg its cons nts. -1 Da uan! to change of name" dated I9.O9.2O19, copy of Com with updated registered address and copy of pAN. Fulfillment of all eligibility criteria applicable to security clearances etc. by tf,re altered unii entitv and The committee noted that Department of commerce vide In No. ST of 89 dated 17.05.2018 has issued guidelines regarding cl :holding pattern, name change pertaining to sEZ units wherei me, change of shareholding pattern, etc. may be undertaken approval of Approval Committee in respect of units. rve and take on record the proposal of change in the name of "syndicate Printers Limitqd, to 6siva Inotec Limited, anr gistered office address "Flat 108, c-240, pandav Nagar, Del as above subject to following conditions: - on in Therefore, the Approval committee after due deliberation to unit ange 110 seamless continuit5r of the sEZ activities with responsibilities and obligatiqns for the altered unit entitv. Applicability of and_ complipnce with all Revenue/company SEBI etc. rules which regulate issues like capital gains, equity transfer, taxability etc. Full financial details relating to change in equity/merger, d amalgamation or transfer in o*n.rship etc. shall be tl immediately to Member (IT), CBDT, Depariment of Revenue Jurisdictional Authority. irs/ g€, The Assessing officer shall have the right to assess the tax the gain/loss arising out of the transfer of equity or merger, d L2

tes of Kandla r.2020 Dr. Amiva amalgamation, transfer eligibility for deduction r96t. and ownerships etc as may be under relevant sections of the The applicant shall comply with relevant State Govern including those relating to lease of land, as applicable. The unit shall furnish details of pAN and jurisdictional officer of the unit to CBDT. NO. I of change in Partnership Deed of M/s SRB F M/s SRts Foods India, KASEZ is an approved unit for man Masala, Gutkha, Zarda, Khaini, Filter Khaini & pandapuri K Tobacco in Kandla special Economic zone vide Letter of EZ/IA/ 19 / 2015-16 dated 23.02.2016, as amended. Now the said unit has intimated regarding change in partne wherein shri Sanjay singla has retired from the firm w.e.r. oz the share of profit/loss has been contributed to the ers. The Committee noted that before retirement of one p firm, the details of partners along with their profit and as under:- the 152'a Unit Approval Comrnittee Meeting of aI 1l:30 hrs. under the Chairmanship of t Commissioner, Kandla Special Economic Z-one. No. and 07. the 19 umg from ratio After 1.2019, retirement the details of one partner of partners along as per partnership d with their profit and loss AS er:- The committee noted that Department of commerce vide I 89 dated 17.05.2018 had issued guidelines regarding c :holding pattern, name change pertaining to sEZ units where )n in ge 11 SS ati Name of Partners Shri Tanishk G Shri Sumit Sinsh Rawat Name of Partners it and loss Shri Tanishk G Shri Sumit Sineh Rawat No. 13

Mi 10 tes of Kandla S r.2020 Dr. Amiya , change of shareholding pattern, etc. may be undertaken approval of Approval Committee in respect of units. The connmittee further noted that the change in share in pro firm is to the extent of 5o%o. Therefore, the Approval commitlee the 152"4 Unit Approval Committee Meeting of at 11:30 hrs. under the Chairmanship of t Commissioner, Kandla Special Economic Z-one. Seamless continuity of the sEZ activities with responsirbilities and obligations for the altered unit entity. Fulfilment of all eligibility criteria applicable to unit, includinl clearances etc. by the altered unit entity and its constituents. tIls. Hindustan Oil Industries, KASEZ is an approved facturing activity of Light solvents, Fuer oil, l,igtrf nuet itv Bage oil, High Viscosity Base oil, Rubber process oil/Rr rde oil processing vide Letter of Approval F.No. KASEZ/LA/ 65-67 dated O8.O8.2O 13,as amended. the d man Vi reration decided to approve and take on record the proposal of t/loss sharing ratio of the firm as above subject to iollowing cc ss of due in s: tered rity Applicability of and compliance with SEBI etc. rules which regulate issues transfer, taxability etc. all Revenue/Company / like capital gains, equi 8e, Full financial details relating to change in equity/merger, amalgamation or transfer in ownership ett. shall be immediately to Member (IT), CBDT, Deparlment of Revenue Jurisdictional Authority. The Assessing officer shall have the right to assess the tr the gain/loss arising out of the transfer of equity or merger, amalgamation, transfer and ownerships etc as may be .ppli. eligibility for deduction under relevant sections of ihe Inc-ome 1961. The applicant shall comply with relevant State Governme including those relating to lease of land, as applicable. The unit shall furnish details of pAN and jurisdictional a officer of the unit to CBDT. NO. for change in Partnership of M/s Hindustan Oil I g€f, the ty of r, and Act, for ight only for 14/ L4 13-

Mi tes of Kandla 10. 1.2020 Dr. Amiya Now, after change in partnership of the firm on 7g.06.20 holding pattern/profit-loss sharing ratio of the firm is as under: the 152'a Unit at 11:30 hrs. t Commissioner, Approval Committee Meeting of under the Chairmanship of Kandla Special Economic Znne. reti ofF ch Now the said unit has intimated regarding change of c in the existing one partner has retiredana Jrumitted copy nt cum Reconstitution of partnership firm dated 13.06.201 The cornmittee noted that before change in the partnership, fit & loss of the firm was as below : The unit further submitted that in February 2ol4 ol :rship deed was executed wherein there were 04 partners in e share of profit & loss of the firm was as below: The unit further submitted that in March 2015 the partner bruary 2or4 was amended wherein percentage of profit and and arhended the share of profit & loss of the firm was as Name of the partners Mr. Narendra B Nimbawat Mr. Harjyot Baldev Sineh Vii Mr. Baldevsingh Isharsingh Viian Mr. Tilak M. Choud Name of the Partners Mr. Narendra B Nimbawat Mr. Hariyot Baldev Sineh Vii Mr. Tilak M. Choudh Mr. Pankil S Mohatta (Sleeping Partner) Name of the Partners Share of Profit Share of Loss Mr. Narendra B Nimbawat Mr. Flarjyot Baldev Singh Mr. Pankil S Mohatta sh 1,5

Mi tes of 10. 1,2020 No. ttre 152"a Unit Approval Committee Meeting of at 1l:30 hrs. under the Chairmanship of Kandla Dr. Amiva ld on red of r, the deli Commissioner, Kandla Special Economic Z,one. The cornmittee noted that Department of commerce vide Ir :,1,jiT1 -12.0s.2018 l"d issued guidelines regaramg c lding pattern, name change pertain-ing to sEZ .rrrit" wherei , change of shareholding pattern, etc. may be undertaken approval of Approval Commitlee in respect "fl"il". The committee further noted that the change in share in prof firm is below so%. Therefore, the Appro"val committee a ,eration decided to approve and take on ricord the proposal of c t/loss sharing ratio of the firm as above subject to iollowing con seamless continuit5r of the sEZ activities with responsibilities and obligations for the altered unit entiw. d of ue in 5. Fulfilment of all eligibility criteria applicable to unit, including clearances etc. by the altered unit entity and its constituents. Applicability of and compliance with all Revenue/company SEBI etc. rules which regulate issues like capital gains, equity transfer, taxabiliW etc. Full financial details relating to change in equity/merger, amalgamation or transfer in o*tr.rihip etc. shall be immediately to Member (IT), CBDT, Depariment of Revenue Jurisdictiional Authority. The Assessing officer shall have the right to assess the te the gain/loss arising out of the transfer of equity or merger, amalgamation, transfer and ownerships etc as may be Jppii" eligibility for deduction under relevant sections of the Inc-ome and Act, 1961. The applicant shall comply with relevant state Governme including those relating to lease of land, as applicable. Name of the partners Share in any profit/loss and kind of assets/ in the firm Mr. Narendra B Nimbawat IU1. Harjyot Baldev Singh Viian Mr. Tilak M. Choud 16

Mi utes of 10, 1.2020 No. t the 152"a Unit Approval Committee Meeting of at 11:30 hrs. under the Chairmanship of t Commissioner, Kandla Special Economic Zone. Kandla S Dr. Amiva The unit shall furnish details of pAN and jurisdictional officer of the unit to CBDT. of m Rrt. change in Directorship Ltd., I(ASEZ. M/s. Amrit Plastochem hrt. Ltd., KASEZ is an KASEZITAI oI7 1200s-06 dated 03.08.200s. ing activiff, as amended. approved unit for manu vrj, Me sh of ushil ila R- 12 the No. ofn The cornmittee noted that before the cessation and appoin director, they had following Directors on Board:

1. Shri Amrit Vijaisingh Mehta
2. Shri $ushil Vijaisingh Mehta Now, they have the following Directors on Board:
3. Shri Amrit Vijaisingh Mehta
4. Smt. Pramila Mehta The cornmittee noted that Department of commerce vide In 89 dated 17.05.2018 had issued guidelines regarding ch :holding pattern, name change pertaining to sEZ units whireir me, change of shareholding pattern, etc. may be undertaken approval of Approval Committee in respect of units. Therefore, the Approval committee after due deliberation de and take on record the proposal of change in Di as above subject to following conditions: - Seamless continuity of the sEZ activities with responsibilities and obligations for the altered unit entity. Fulfilmerat of all eligibility criteria applicable to unit, including clearances etc. by the altered unit entity and its constituents. nt nt of tion in nge the 77 rity

M utes of the 152'a Unit Approval Committee Meeting of Kandla 10. r.2020 at 11:30 hrs. under the chairmanship of Dr. Amiya Commissioner, Kandla Special Economic Z,one. Applicability of and compliance with all Revenue/compan SEBI etc. rules which regulate issues rike capital gains, equi transfer, taxabilitv etc. 1961. The applicant shall comply with relevant state Gove including those relating to lease of land, as applicable. The unit shall furnish details of pAN officer of the unit to CBDT. and jurisdictional o1 of change in Board of Director & shareholding of M/s. Capital Foods R/t. Ltd., KASEZ. KS ac it5r, as amended. D Now, the said unit has intimated about the change in E tor & shareholding pattern of the company and submitted a DIR 12 containing particulars of changes among the directors. they The committee noted that before the appointment of new had following Directors on Board:

1. Sh. Ajay Kumar Gupta
2. Sh. Francis Cukierman
3. Sh. Shantanu Rastogi Now, after appointment of new Director, they have following rrd: Ajay Kumar Gupta Francis Cukierman Shantanu Rastogi Full financial details rerating to change in equity/merger, amalgamation or transfer in ownership ett. shall be t-mrye{jately to Member (IT), CBDT, Depariment of Revenue Jurisdictional AuthoriW. The Assessing officer shall have the right to assess the tr the gain/loss arising out of the transfer-of equity or merger, amaJgarnation, transfer and ownerships etc as may be J pii. eligibility for deduction under relevant sections or ine Incbme M/s. capital Foods Pvt. Ltd., KASEZ is an approved unit with llAl1962l2oo3-o4 dated 24.to.2oog, for manufacturing & I ange, , ished the ty of rger, and Act, No. lng of of
4. Sh.
5. Sh.
6. Sh. 18

Mi utes of Kandla S 10. 1.2020 Dr. Amiya No. The committee noted that Department of commerce vide In 89 dated r7.os.2or8 had issued guidelines regarding cl the 152"a Unit at 11:30 hrs. t Commissioner, Approval Committee Meeting of under the Chairmanship of Kandla Special Economic Znne. , the the , ed the , and Act, 1n s of a com holding pattern, name change pertaining to sEZ units wherei ne, change of shareholding pattern, etc. may be undertaken pno approval of Approval Committee in respect oflnits. Therefore, the Approval committee after due deliberation and take on record the proposal of change in Directc and change in shareholding pattern as above subject to seamless continuit5r of the sEZ activities with u nesponsibilities and obligations for the altered unit entity. Fulfilment of all eligibility criteria applicable to unit, including clearances etc. by the altered unit entity and its constituents] Applicability of and compliance with all Revenue/company SEBI etc. rules which regulate issues like capital gains, equity transfer, taxability etc. Full financial details relating to change in equity/merger, amalgamation or transfer in ownership ett. shall be immediately to Member (IT), CBDT, Depariment of Revenue Jurisdictional Authority. itions: - The Assessing officer shall have the right to assess the taxa the gain/loss arising out of the transfer of equity or merger, de amalgamation, transfer and ownerships etc Ls may be "ppii. eligibility for deduction under relevanf sections of ihe Inc-ome 4. Sh. Kabir Sahni l1:,-9.:Slttee .1J"o noted that, as submitted by the holding pattern of the company as on 77,12.2or9; ;J,,i;'.r, of the Shareholders No. of Equity ldflower Private TrusJ s. General Atlantic Singapore Cf . Ltd. r793679 s. Artal Asia Pte. Ltd. 1395700 1961. 79

M tes of 10. 1.2020 the 152'd Unit Approval Committee Meeting of at 11:30 hrs. under the Chairmanship of t Commissioner, Kandla Special Economic Zone. Kandla S Dr. Amiya Ch The applicant shall comply with relevant state G( including those relating to lease of land, as applicable. The unit shall furnish details of pAN and jurisdictional officer of the unit to CBDT. uni pro imtr the We bel KA Per MI commodities Trading (sEz utarehousing Divisionf, I{AsEz. to warehouse goods on behalf of DTA client _ st of The committee after due deliberation decided to take on only to be two items mentioned at sr. No. 2 & 3 and did not allowed sr. No. I sed by the above unit on behalf of DTA crient as submitt the subject to the condition that none of the items which are re The committee noted that M/s. commodities Tradi housing Division) requested for permission to warehouse lf of DTA client and submitted list of 4 items to be wareh )Z along with KyC of clients. The committee noted that M/s. Kanishk overseas pvt. Ltd. rmission to warehouse goods on behalf of foreign client and f 4 items to be warehoused in KASEZ. The committee after due deliberation decided to take on to be warehoused by the above unit on behalf of foreign itted by the unit subject to the condition that none of the ite tricted or prohibited will be allowed to be warehoused tions on import/export of any items will apply. However, witJ r listed at sr. No. 1 viz. wPC 80 & wpc 90, the committee it to give an undertaking that the said warehoused goods wi :d to the tune of 75o/o to 8oo/o and also whenever anv warl i are cleared into DTA the same shall be subject to compliance r s and all other statutory compliance viz. Noc from Animal Hu tment, etc. before clearance. Further, the items will be subj licy conditions specified in DGFT's ITC HS code wherever apn laws, (sEZ son 1n or on to ted itted the tas hich any pect ted re- sed Per NU ibited will be allowed to be warehoused and any restrir rt/export of any items will apply. Further, the items will be su icy conditions specified in DGFT's ITC HS code wherever ble. NO. 1 ission to warehouse goods on beharf of Foreign client - Kanishk Overseas Rrt. Ltd., KASEZ. for list i sub are re to it the noI Del the 20

tes of the 152"0 unit Approval committee Meeting of Kandla s ld on 1.2020 at 11:30 hrs. under the chairmanship of Dr. Amiya 'lopment commissioner, Kandla Special Economic z-one. ication in respect of warehousing units of I{ASEz - Rr Bajaj [farehousing senzices, M/s. Grobal slarehousing & Ml Ml Sky Enterprises, M/s. Easy Warehousing & IUl". a M/s. Bajaj warehousing services, M/s. Globar warehc itg, M/s. Slry Enterprises, M/s. Easy Warehousing & M/ €X, KASEZ vide letter dated 7g.L2.2org has submitted ing clarification in respect of warehousing units. The above units have submitted that Rule ls (1) says that )ve or approve with modification or reject the proposal for issu once the LoA is issued any condition of LoA cannot be chanr of renewal. However Rule rg (2) prescribes that uAC can im tions on DTA sales. The UAC has power of modification/ rej ring of other conditions, more particularly limitations in ining to LoA of SEZ units. The power is so vested in a Ru 19 (2) of SEZ Rules, 2006. w Further, Rule T6 provides that warehousing units can housing service within the sEZ and imposing such restrictio con wa un condition that they will not be allowed to warehouse the clothing. c) All the warehousing units will continue their Authorized o as per the conditions laid down in original LOAs. a, & swal st may fresh the any and sales with ide ll be to rof LO lin im rary to Rule 76. This fundamental change of not allowing the house used clothes will alter the entire module of business original LoA has no such restriction. This may result in a and ted litigation. Imposing such condition will result in non-vi ty of housing units which did not have such condition in their orisi A, the by resulting in complete closure apart from rendering large n fol t and will result in huge investment as non-fertile. In view of above, the above warehousing units have reques a) The LoAs issued between 22.r2.2oo9 to rr.or.2orl allowed to continue to warehouse the worn/used clothing bringing any restriction at the time of renewal. b) The LoAs issued after rr.or.2o11 may continue with the nal bil 27 sed

M utes of 10. 7.2020 the 152"a Unit Approval Committee Meeting of at 11:30 hrs. under the Chairmanship of t Commissioner, Kandla Special Economic Z,one. Kandla S ld on Dr. Amiya andra, were was 1n 11, their the used not shri R. G. cheltani, partner of M/s. Globar warehousing & Tr t^11:5lTPM, ProRlietor. of fo_/", sr.y Bri"rprises appea Approval Committee and explained their propor"f. Shri Chelle :LoAs for warehousing issued between 22.r,.2oog to rr.or.2 ed to continue to warehouse worn/used clothin g viz. no i itted but these LoAs were allowed to warehouse worn/used warehouse. F\rrther for warehousing LoAs issued after 11. were not allowed to import or warehou"" worn/used clothinr and fore the tha allc per the col clo ha' Adr the house. Thus, they were afraid that if at the time of re ition of not allowing the warehousing units to warehouse
ing will result in non-viability of their-warehousing units whi such condition in their original LoA. used clothing units into warehousing units, impose addi[ion and conditions on warehousing units and used f wornclothing In view of the above, since there is no restricting/prohibiting storage of used and worn warehouses, warehousing units can store used material. specific clothing ma The Committee deliberated on the issue and also took legal the Committee te Shri Chiranjeev Tandon so as to enable tter. The Legal Opinion of Shri Tandon is as under: _ l) The pnovisions of section 2(z), 1g and 19 of the sEZ Act r Rule 18, 19 and T6 of the snz Rutes nowhere provides restriction in respect to storage of used and worn cloth warehousing units. Further, policy circular dated September . the SEZ Act and SEZ Rules. b) Further, as used and worn clothing units are special car units in terms of Rule 18(4) of the sEZ Rules, it is hereby opi in respect to used and worn clothing sEZ units nowhere s for s the 013 g may be allowed to store used and worn clothing mater warehousing units subject to compliance of terms and cond nits intci with any into 013 of of that UAC may in order to ensure that there is no violation circular dated September rr, 2org and provisions of the sEZ sEZ Rules during the procedure and storage of goods by w and and 1n ng 22 and worn

Min of the 152"a Unit I l:30 hrs. i00 posl deci shall H Co ofo (a unde of Com Nour N App they i of me furth rest man 85% Approval Committee Meeting of under the Chairmanship of Kandla Special Economic Zone. Kandla SE Dr. Amiya ld on dndra, 2:420 at pment Cornmissioner, NFE rption e Fame ditflons. e [ 16u' o$sing house mit an tfrms by the Pvt. for re the tthat items s. He s and he for urie of for lhe committee also noted that the above 5 warehousing units ve units. Therefore, the Approval committee after due deli d that there will be no change in the warehousing LoAs and t be renewed at the time of their renewal with original cor ver, the committee decided to amend the decision talen in tl nittee meeting by further restricting to the extent that the ware ly -one wonn/used clothing unit will be allowed in each wa : from other items) and the warehousing units will sut taking to that effect, in order to maintain cliity of accounts i n clothing, which was acceded to by shri cheilani, when asker ttee. ITEM NO. 1 I tion for setting up of a unit in I{ASEZ nannely M/s. v ing Meal Rrt. Ltd. having its registered office at 312g, , Sonipat Road, Rohtak, Haryana-l2400l, A proposal was submitted by M/s. Vasudhapro Nourishing Rohtak, Haryana for setting up a unit in Kandla' cturing activity and trading activity. shri Tarin Garg, Director of the company appeared befi val committee and explained their proposal. shri Garg stat tend to set up a unit in I(ASEZ for manufacturing of Handicra ils, wall Paper, etc. and also for trading activity of the said itr r stated that they will do manufacturing of only handicraft ite tems theSr will do trading activities. He further stated actured items viz. handicrafts they will export the same to the nd rest 15elo will be sold in DTA. he Committee noted that the applicant has reques turing and trading of following items: - M S tivi tivi Wallpaper Imitation Jewelle Handicraft of brass Handicraft of co ers and Microphones Memorv card

M tes of 10. 1.2020 the 152'a Unit Approval Committee Meeting of at 11:30 hrs. under the Chairmanship of Kandla ti ac st: Fu to Dr. Amiya Cqmmissioner, Kandla Special Economic Z-one. The Appnoval committee after due deliberation decided to a sal of rrlanufacturing activity for only Handicraft items ar rity in above items except those mentioned at sr. No. g & 9 s dard terrrls and conditions. The above permission is also s" lition that the unit shall maintain separate accounts for manu trading activity and earmark separate space for both the Ier, none of the items which are restricted or prohibited will this regard, they have also submitted Noc for transfer of issued by M/s. Trimurti Fragrances (p) Ltd. situated at lYpe, Sector-III , KASEZ. the ing to t. to ng ities. Ltd. 74A the No. ts& No. and s& ined urti t{ated ttpr of rces & a unit traded ahd any restrictions on import/export of any items 9r, the i{ems will be subjected to the policy conditions s DG ITC HS Code wherever applicable. ITEM 52,4. to take over the assets of M/s. Trimurti at Shed No. 258, A-II firpe, Sector-III, I{ASEZ under of Rules, 2OOG - Request of M/s. Trimurti Fragrances & Ltd., I(ASEZ. M/s. Tritrrnurti Fragrances & Flavours pvt. Ltd., KASEZ v dat 06.01.2019 has made a request seeking permission to take & liabilities of M/s. Trimurti Fragrances (p) Ltd. situated at 258 A-II Tlpe, sector-Ill, KASEZ under Rule T4A of sEZ Rules. 20 In lia ities 258 A-II Fla thei at App Shri Rajesh Soni, Director of M/s. Trimurti Fragrances (p) Shri Arpit Kya[, aut]rorised representative of M/s. Trimurti uns Pvt. Irtd. appeared before the Approval Committee and proposal. They have stated that in one company viz. M/s. s (P) ltd., Shri Pradeep Agarwal is Director and in other /s. TrimUrti Fragrances & Flavours Pvt. Ltd., Shri Sarvesh who are father and son and the said transfer is within their The Committee noted that M/s. Trimurti Fragrances (p) Ltd. ed No. 258, A-II TYpe, Sector-III, KASEZ is holding a valid No. OO8l2014-15 dated 08.08.2014 and has fronl O8.O4.2015 and the transferee, M/s. Trimurti nit has applied for extension of in-principle approval for ano ide letter dated 23.L2.2019). 24 Iy is Fla rs Pvt. Ltd., KASEZ fulfils all eligibility criteria applicable and (the year been issued in-principle approval which was valid up to 12. r.?or9 one

intt Ltd the 152"d Unit Approval Committee Meeting of KandLa at 11:3O hrs. under the Chairmanship of Dr. Amiya t CQmmissioner, Kandla Special Economic 7nne. rhe cordrmittee further noted that M/s. Trimurti Fragrancr s to exit from the sEZ and M/s. Trimurti Fragrances & Fla t to t4ke over the said company under Rule T4A of the S ereforf,, the Approval committee after due deriberation frnder Rule 74A of SEZ Rules, 2006. meefing ended with vote of thanks of the chair. (Dr. Amiya Development Comm Ltd. Pvt. 25