IN FORCE SEZ / EOU / FTWZ undated

Minutes of the 185th meeting of Approval Committee

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Minutes of the 185th Unit Approval Committee Meeting of Kandla SEZ held on 29.11.2022 at 10:00 hrs under the Chairmanship of Shri Akash Taneja, Development Commissioner, Kandla Special Economic Zone.

Meeting was conducted in Hybrid mode i.e. partly physically and partly via Video Conferencing mode. The following were present:

Shri. Satyadeep

: Joint Development Commissioner,
Mahapatra

KASEZ.

Shri R. H. Meena
: Additional Commissioner of Customs,
Kandla (Video Conferencing mode)
Shri. Vincent Colaco : Assistant Commissioner of Income Tax, Gandhidham (Video Conferencing mode).
Shri. M. U. Sumra
: Asstt. Manager, DIC, Bhuj (Video Conferencing

mode).

Absentees:-

Director (Banking)
SDM
DGFT

185.I Review/Confirmation of the minutes of last meeting (184th UAC) of the Approval Committee:-

Minutes of the last meeting of Approval Committee were confirmed.

184.1 NEW UNIT APPLICATION

AGENDA ITEM NO. 184.1.1 Application for setting up of a Manufacturing Service unit in KASEZ namely M/s. Flamingo Logistics (Unit-II), Office No. 18, KASEZIA Building, KASEZ, Gandhidham - 370230.

A proposal has been submitted by M/s Flamingo Logistics (Unit-II), Gandhidham for setting up a unit in Kandla SEZ for Manufacturing Service activity.

Shri Kiran Singh Kochar, Partner of the firm explained their proposal. Shri Kochar explained that they are already into the business of warehousing of food supplement items apart from other items and now they propose to add manufacturing services under Rule 18(6) of the SEZ Rules, 2006 on behalf of their foreign principals for food supplement items and informed that they have already entered into agreement with the foreign party.

Shri Kochar stated that they are planning to start the production under Rule 18(6) of the SEZ Rules, 2006 within 2 months in their existing premises where they have excess space available. Further, Shri Kochar stated that capital goods worth around Rs. 10 Crores will be supplied by their foreign Principals for the same. He further informed that after manufacture they shall be exporting the finished products to their foreign principal’s warehouse in Dubai from where the foreign principals shall supply to various clients as their requirement.

The Committee asked the applicant as to whether they have compliance requirement for edible items for the countries they propose to export to. The applicant stated that they will submit the documents pertaining to compliance requirement after their foreign Principals submit the same. Further, Shri Kochar explained that the compliance requirements are the responsibility of their foreign Principals. The Committee directed the applicant to comply with all the legal requirements viz. labelling requirements, FSSAI registration etc., as applicable. The applicant undertook to comply with all such legal requirements, as applicable.

The Approval Committee after due deliberation decided to approve the proposal for setting up unit for manufacturing services under Rule 18(6) of SEZ Rules, 2006, in their existing premises, of above items subject to standard terms and conditions: - i) Any restrictions on import/export of above items and its raw materials will apply.
ii) The above manufacturing services proposal is also subject to strict compliances of Rule 18(6) of SEZ Rules, 2006. iii) Further, with respect to manufacturing/raw materials/ warehousing of food preparation items the same is allowed subject to compliance of FSSAI norms and all other statutory compliance viz. NOC from

Ministry of Health and other concerned agencies before such clearance.
iv) In case of any discrepancy/mismatch between the above ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
v) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
vi) Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. vii) Further, the applicant will give an undertaking that none of the items proposed above and its raw materials are falling under negative list and are hazardous or require environmental clearance for storage/transmission/handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.1.2 Application for setting up of a Manufacturing and Warehousing Service unit in KASEZ namely M/s. Kutch Polymers Unit-II, Shed No. 334, A-II Type, Sector- III, Kandla Special Economic Zone.

A proposal has been submitted by M/s Kutch Polymers (Unit-II), KASEZ for setting up a unit in Kandla SEZ for Manufacturing and Warehousing Service activity.

Nobody appeared before the Committee to explain the proposal. Therefore, the Committee decided to defer their proposal.

AGENDA ITEM NO. 185.1.3 Application for setting up of a Trading and Warehousing unit in KASEZ namely M/s. SHIMMER-2, Ground Floor, Shop No. 21, Sunswept CHS, Lokhandwala Complex, Andheri West, Mumbai – 400 053.

A proposal has been submitted by M/s SHIMMER-2, Mumbai for setting up a unit in Kandla SEZ for Trading and Warehousing Service activity.

Shri Anand Mehta, Authorised Representative of the firm explained their proposal. Shri Mehta stated that the proprietor of the firm is into trading business for last 15 years and informed that now they wish to set up a trading and warehousing unit in KASEZ.

proposal for trading activity (for all proposed items) and warehousing service activity except items at Sr. No. 23, 24 & 34 of the proposal/Agenda (subject to applicant submitting KYC of their clients on whose behalf they will warehouse goods) and subject to standard terms and conditions: -

i) The approval is subject to the condition that the applicant should seek a prior approval of any additional items they intend to warehouse and submit KYC details of clients to the Office of the Development Commissioner before undertaking the authorised warehousing activity.
ii) The items falling under Chapter 73 will be subject to compulsory registration under Steel Import Monitoring System (SIMS). iii) Further, with respect to traded/warehoused item viz. Paper and allied items, the KASEZ Customs will draw the samples at the time of DTA clearance of each consignment which will be sent for analysis of GSM and other aspects. iv) Further, with respect to warehousing of items for human consumption/food preparation items the same is allowed subject to compliance of FSSAI norms and all other statutory compliance viz. NOC from Ministry of Health and other concerned agencies before such clearance. v) Further, the applicant will submit health compliances with regard to cosmetics proposed for trading/warehousing before undertaking of such activities. vi) None of the items which are restricted or prohibited will be allowed to be traded/ warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. vii) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT viii) ix) Further, the applicant will submit separate APR for their trading and warehousing service activities and will submit architectural design for earmarking of space for Trading and warehousing activities.
x) xi) proposed and its raw materials are falling under negative list and are hazardous or require environmental clearance for storage/transmission/handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.1.4 Application for setting up of a Trading and Warehousing unit in KASEZ namely M/s. Skys International, 204, 2nd floor, Nagpal House, Opp Makhija Arcade, 35th Road, Khar(West), Mumbai – 400 052.

A proposal has been submitted by M/s Skys International, Mumbai for setting up a unit in Kandla SEZ for Trading and Warehousing Service activity.

Shri Anand Mehta, Authorised Representative of the firm explained their proposal. Shri Mehta informed that the firm is a partnership firm and they already into trading business in DTA. Now, they wish to set up a trading and warehousing unit in KASEZ.

proposal for trading activity (for all proposed items) and warehousing service activity except items at Sr. No. 25, 26 & 29 of the proposal/Agenda (subject to applicant submitting KYC of their clients on whose behalf they will warehouse goods) and subject to furnishing documents supporting source of funds/financial strength/net worth of partners/firm and also subject to standard terms and conditions: -

i) The approval is subject to the condition that the applicant should seek a prior approval of any additional items they intend to warehouse and submit KYC details of clients to the Office of the Development Commissioner before undertaking the authorised warehousing activity.
ii) The items falling under Chapter 73 will be subject to compulsory registration under Steel Import Monitoring System (SIMS). iii) Further, with respect to traded/warehoused item viz. Paper and allied items, the KASEZ Customs will draw the samples at the time of DTA clearance of each consignment which will be sent for analysis of GSM and other aspects. iv) Further, with respect to warehousing of items for human consumption/food preparation items the same is allowed subject to compliance of FSSAI norms and all other statutory compliance viz. NOC from Ministry of Health and other concerned agencies before such clearance. v) Further, the applicant will submit health compliances with regard to cosmetics proposed for trading/warehousing before undertaking of such activities. vi) be traded/ warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. vii) viii) ix) Further, the applicant will submit separate APR for their trading and warehousing service activities and will submit architectural design for earmarking of space for Trading and warehousing activities.

x) xi) proposed and its raw materials are falling under negative list and are hazardous or require environmental clearance for storage/transmission/handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

185.2 REQUEST FOR BROADBANDING/ITEM ADDITION

AGENDA ITEM NO. 185.2.1 Broad-banding of existing LoA for addition of Manufacturing Activity- Request of M/s AADK Petroleum Private Limited, KASEZ.

M/s. AADK Petroleum Private Limited (Unit – I), KASEZ is an approved unit for trading activity vide LoA No. KASEZ/IA/96/796/Vol. I dated 24.07.2007 as amended. The LoA is valid till 30.10.2025. This unit was earlier known as M/s Global Commodities Trading Impex and in 165th UAC its name changed as M/s. AADK Petroleum Private Limited.

Now, the said unit has requested for Broad-banding of existing LoA for addition of Manufacturing Activity.

Shri Narendra B Nimbavat, Director of the firm explained their proposal. Further, on being asked by the committee, Shri Narendra B Nimbavat informed that he is also a partner in another unit, namely, M/s. Hindustan Oil Industries, KASEZ.

The Committee noted that there is a pending audit observation in respect of their sister concern. Therefore, the Approval Committee, after due deliberation, decided to defer their proposal till the audit matter is settled.

AGENDA ITEM NO. 185.2.2 Request for broad banding of additional 02 items in their existing manufacturing activity -Request of M/s GKN Enterprises, KASEZ.

M/s. GKN Enterprises, KASEZ is an approved unit with LoA dated 18.05.2015 issued from F. No. KASEZ/IA/04/2015-16 for manufacturing and trading activity subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. Their LoA is valid upto 19.06.2025.

The said unit, vide letter dated 22.11.2022 has requested for broad banding of their manufacturing activity. The unit has expressed their intention for manufacturing of 02 more products and list of finished goods and raw materials

along with their ITC HS Code. The unit has also submitted the flowchart of their manufacturing activity.

Shri Sujit, Manager of the firm explained their proposal. Shri Sujit informed that they wish to broad-band their manufacturing activity for 02 more finished goods and also informed that the except the newly proposed raw material, other raw materials required for proposed finished goods are already been approved in their LoA.

proposal for addition of manufacturing activity of 02 items in their existing LoA subject to standard terms and conditions:-

i) Any prohibitions on import/export of manufacturing items and its raw materials will apply.
ii) Further, the import and export of items will be subject to the FTP conditions in the manner applicable to the SEZ units. iii) iv) v) proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action will be initiated against them.

AGENDA ITEM NO. 185.2.3 Inclusion of items in Trading/Warehousing activity– Request of M/s. Green Polyplast Industries, KASEZ.

M/s. Green Polyplast Industries is an approved unit for trading and warehousing activity in KASEZ. The unit has been granted Letter of Approval No. 22/2021-22 dated 24.01.2022 issued from F.No. KASEZ/IA/22/2021-22.

Now the said unit has requested for addition of items permission for addition of items in their trading as well as warehousing service activity.

Shri Parevez Kadri, partner of the firm explained their proposal. Shri Kadri stated that they wish to add some new items for trading and warehousing activity in their existing LoA. The Committee noted that some of items in trading and warehousing proposed are sensitive in nature and hence decided not to approve the same.

The Approval Committee after due deliberation decided to reject the proposal for inclusion of one additional item in their trading activity and

approve the proposal for warehousing service activity except items at Sr. No. 2, 3, 5 & 6 of the proposal/Agenda (subject to applicant submitting KYC of their clients on whose behalf they will warehouse goods) and subject to standard terms and conditions: -

i) be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) Further, with respect to warehousing of items for human consumption/food preparation items the same is allowed subject to compliance of FSSAI norms and all other statutory compliance viz. NOC from Ministry of Health and other concerned agencies before such clearance. iii) Further, the applicant will submit health compliances with regard to cosmetics proposed for warehousing before undertaking of such activities. iv) Further, with respect to warehousing items proposed at Sr.No. 8 & 9, the same is allowed to be warehoused subject to fulfilment of the MIP condition as prescribed under Import/Export policy.
v) be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. vi) vii) viii) ix) proposed and its raw materials are falling under negative list and are hazardous or require environmental clearance for storage/transmission/handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.2.4 Request for addition of items under Trading Activity– Request of M/s. Hwatsi Chemical Pvt. Ltd., KASEZ.

M/s Hwatsi Chemical Pvt. Ltd., Plot No. 586/587, New Area, KASEZ, Gandhidham has been permitted for Manufacturing Activity of Thinners and Trading Activity of Chemical and Solvents vide LoA No. 004/2011-12 dated 13.05.2011 issued vide F. No. KASEZ/IA/004/2011-12 dated 13.05.2011. The unit has commenced their activities with effect from 11.04.2013. The

manufacturing activity of the unit has been separated vide LoA F. No. KASEZ/IA/004/2011-12 dated 14.06.2018.

Now the said unit has requested for addition of new items in their LoA for Trading activity.

Nobody appeared before the Committee to explain the proposal. Therefore, the Committee decided to defer their proposal.

AGENDA ITEM NO. 185.2.5 Request of M/s. Keval Exports, KASEZ for broad-banding for addition of 04 items in manufacturing activity in their existing LoA.

M/s Keval Export, KASEZ is an approved unit for manufacturing activity vide LOA No. KASEZ/IA/43/2007-08 dated 09.05.2008. The said unit has commenced their activity with effect from 27.04.2012. Their LOA is valid up to 26.04.2027.

Now the said unit has requested for broad banding their LOA for addition for 04 new finished products and 09 new raw materials under manufacturing activity.

Shri Kamlesh Patel, authorized representative of the firm explained their proposal. Shri Patel stated that they wish to add 04 new finished products in their LoA under manufacturing activity. Further, on being asked, he informed the committee that finished good actually proposed to be broadbanded at Sr.No. 3 is freely exportable although some items covered under the same ITC HS are restricted for export.

proposal for additional finished goods and raw materials in manufacturing activity subject to standard terms and conditions.

i) Any restrictions on import/export of manufacturing items and its raw materials will apply.
ii) be manufactured/imported/traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. iii) iv) v)

vi) proposed and its raw materials are falling under negative list and are hazardous or require environmental clearance for storage/transmission/handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.2.6 Addition of items in Trading and Warehousing Activity in their existing LoA– Request of M/s. Milak Warehouse, KASEZ.

M/s Milak Warehouse, KASEZ is an approved unit with LoA No. 1836/2001- 02 dated 10.08.2001, for Trading, Manufacturing and Warehousing service activity etc, subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. The LoA of the unit is valid upto14.08.2026.

Now the said unit has requested for addition of new items in their LoA for Trading & Warehousing service activity.

Shri Vivek Milak, Partner of the firm explained their proposal. Shri Milak informed that they want to add more items in their trading and warehousing service activity.

proposal for addition of items in trading activity and warehousing service activity (subject to applicant submitting KYC of their clients on whose behalf they will warehouse goods) in their existing LoA subject to the following standard terms and conditions:

vi) Further, the applicant will submit separate APRs for their manufacturing, trading and warehousing service.
vii) Further, the applicant will maintain separate stock register for manufacturing, trading and warehousing service which will be subject to regular checking by the KASEZ customs authorities. viii) ix) proposed above are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.2.7 Request for addition of Trading activity in their existing Letter of Approval No. 8/12/90-FTZ dated 14.12.1990 for manufacturing activity, as amended issued to M/s Ratan Knitted & Woven Garments Pvt. Ltd., KASEZ

M/s Ratan Knitted & Woven Garments Pvt. Ltd., KASEZ is an approved unit for Manufacturing Activity of Men’s and Ladies Knitted/Woven Readymade Garments vide LoA No. F. No. 8/12/90-FTZ dated 14.12.1990, as amended from time to time. The validity of their LoA is upto 30.10.2025.

Now the unit has requested for inclusion of trading activity in their existing LoA and submitted the list of items for trading activity.

Shri Mahendra Acharya, Authorized Representative of the company explained their proposal. Shri Acharya informed that they are currently into manufacturing activity of Mens and ladies garments and sweaters and have been working in the Zone since 1992. Shri Acharya, further informed that to augment their existing business (manufacturing activity) and to address logistics issues in catering to export orders in time, now they wish to add Trading activity of allied products in their existing LoA.

The Committee noted that they already into manufacturing activity of similar goods and their existing premises is small for expansion of business for trading activity and accordingly the committee after due deliberations decided to reject their proposal with a direction to submit a separate proposal for trading activity and acquire separate space for the same.

AGENDA ITEM NO. 185.2.8 Request for addition of warehousing service activity in their existing Letter of Approval No. KASEZ/IA/022/2005-06/5500 dated 28.10.2005, for manufacturing and trading activity, as amended issued to M/s Sanghvi Polyfil Pvt. Ltd., KASEZ.

M/s. Sanghvi Polyfil Pvt. Ltd., KASEZ is an approved unit for manufacturing activity vide Letter of Approval F.No. KASEZ/IA/ 022/2005-06/5500 dated 28.10.2005, as amended. The validity of their LoA is upto 27.03.2027.

Now the unit has requested for addition of warehousing service activity in their existing LoA and submitted the list of items for warehousing service activities.

Shri Anand Mehta, Authorised Representative of the company explained their proposal. Shri Mehta informed that they are already into manufacturing and trading of plastic items and now they are receiving enquiries for warehousing of proposed goods from their clients.

proposal for addition of warehousing service activity (subject to applicant submitting KYC of their clients on whose behalf they will warehouse goods) for the proposed goods in their existing LoA subject to the following standard terms and conditions:

i) The approval is subject to the condition that the applicant should seek a prior approval of any additional items they intend to warehouse and submit KYC details of clients to the Office of the Development Commissioner before undertaking the authorised warehousing activity.
ii) be traded/ warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. iii) In case of any discrepancy/mismatch between the above ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT iv) Further, with respect to warehoused item viz. Paper and allied items, the KASEZ Customs will draw the samples at the time of DTA clearance of each consignment which will be sent for analysis of GSM and other aspects. v) vi) The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing, trading and warehousing service activity and earmark separate space for both the activities.
vii) Further, the applicant will submit separate APRs for their manufacturing, trading and warehousing service.
viii) Further, the applicant will maintain separate stock register for manufacturing, trading and warehousing service which will be subject to regular checking by the KASEZ customs authorities.

ix) x) proposed above are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.2.9

Subject:- Request for addition of items in Trading activity in their existing

Letter of Approval No. KASEZ/IA/18/2016-17/13497 dated 18.01.2017 for trading activity, as amended issued to M/s Tubacex Service Solutions India Pvt. Ltd., KASEZ

M/s Tubacex Service Solutions India Pvt. Ltd., KASEZ is an approved unit for Trading activity vide LoA No. F. No. KASEZ/IA/18/2016-17/13497 dated 18.01.2017, as amended from time to time. Their LoA was broad-banded for addition of trading activity of 2 items vide this office letter dated 02.02.2018 and further for addition of trading activity of 2 items vide this office letter dated 20.06.2018. Their LoA is valid up to 26.05.2027.

Now the unit has requested for addition of two items in their trading activity.

Nobody appeared before the Committee to explain the proposal. Therefore, the Committee decided to defer their proposal.

AGENDA ITEM NO. 185.2.10 Addition of new items in their LoA for Trading and Warehousing Service Activity and addition of List of Raw materials/Packaging materials for Manufacturing activity – Request of M/s. United Safeway India Pvt. Ltd., KASEZ.

M/s. United Safeway India Pvt. Ltd., KASEZ is an approved unit for Trading and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/35/2020-21 dated 02.02.2021, as amended. They have commenced their authorised operation in KASEZ w.e.f. 06.03.2021 and accordingly their LoA is valid up to 05.03.2026. Further, their LoA was broad banded for manufacturing activity of 2 items vide letter dated 23.05.2022.

Now the said unit has requested for addition of one new item in their LoA for Trading and Warehousing service activity and addition of raw materials and packing materials in their existing LoA for manufacturing activity.

Shri Balaji Naidu, Director of the company explained their proposal. Shri Naidu stated that they wish to add 03 items for trading and warehousing activity in their existing LoA and 10 raw materials and packing materials in their

manufacturing activity. The Committee noted that one of items in trading and warehousing proposed is sensitive in nature and hence decided not to approve the same.

proposal for addition of items in trading and warehousing service activity except item at Sr.No. 02 of the proposal/agenda (subject to applicant submitting KYC of their clients on whose behalf they will warehouse goods) and addition of raw materials and packing materials under manufacturing activity in their existing LoA subject to the following standard terms and conditions:

i) be traded/ warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) In case of any discrepancy/mismatch between the above ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT iii) iv) The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing, trading and warehousing service activity and earmark separate space for both the activities.
v) Further, the applicant will submit separate APRs for their manufacturing, trading and warehousing service.
vi) Further, the applicant will maintain separate stock register for manufacturing, trading and warehousing service which will be subject to regular checking by the KASEZ customs authorities. vii) viii) proposed above are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

185.3 MISCELLANEOUS ITEMS

AGENDA ITEM NO. 185.3.1 Intimation of change in Board of Directors – Request of M/s. AJD Industries Pvt Ltd., KASEZ, Gandhidham.

M/s. AJD Industries Pvt Ltd., KASEZ, Gandhidham is an approved unit with LoA No. 17/2020-21 dated 14.10.2020, for manufacturing & Warehousing Service

Activity (as amended) subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. The LoA of the unit is valid till 23.12.2025.

Now the said unit has intimated about the change in Board of Directors of the company. The unit informed that three directors have resigned and two other directors have been appointed and submitted copies of DIR-12 containing particulars of changes among the directors and KYC of new Directors.

The Committee noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC).

Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in Board of Director subject to fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021.

The Committee also directed to forward the case of change in Board of Directors to the Income Tax Department for necessary action at their end.

AGENDA ITEM NO. 185.3.2 Intimation of change in Board of Directors & shareholding pattern – Request of M/s. Capital Foods Pvt. Ltd., KASEZ, Gandhidham.

M/s. Capital Foods Pvt. Ltd., KASEZ, Gandhidham is an approved unit with LoA No. KSEZ/IA/1962/2003-04 dated 24.10.2003, for Manufacturing & Trading activity (as amended) subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. The LoA is valid up to 31.05.2024.

Now the said unit has intimated about the change in Board of Directors and shareholding pattern of the company. The unit submitted copy of DIR-12 containing particulars of changes among the directors.

Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in Board of Director & shareholding pattern of the company subject to fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021.

The Committee also directed to forward the case of change in Board of Director & shareholding pattern of the company to the Income Tax Department for necessary action at their end.

AGENDA ITEM NO. 185.3.3 Proposal for change in ownership/transfer of business in respect of M/s F N Impex, KASEZ

M/s. F.N. Impex, KASEZ is a approved unit vide LoA No. KASEZ/IA/ 11/2021-22 dated 16.09.2021 for Trading & Warehousing Service activity subject to certain terms and conditions as enumerated in the aforesaid Letter of Approval. The unit has commenced authorized activity w.e.f. 20.01.2022 and accordingly the LoA is valid up to 19.01.2027.

The unit, through its representative had intimated the demise of proprietor of the firm and requested for change in ownership/transfer of business in the name mother of the deceased. Based on the legal opinion obtained in the matter, the applicant submitted the compliances viz. copy of family members certificate issued by State revenue authorities, copy of Income Tax return & the representation submitted before GST authorities. Further, the applicant submitted copy of Death certificate dated 06.06.2022 and No objection certificate from other family members.

Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in ownership/transfer of business subject to fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021.

The Committee also directed to forward the case of change in ownership/transfer of business to the Income Tax Department for necessary action at their end.

AGENDA ITEM NO. 185.3.4 Intimation of change in Partnership deed of M/s. Sarthak Warehousing & Trading Co., KASEZ.

M/s. Sarthak Warehousing & Trading Company, KASEZ is an approved unit for Warehousing and Trading Activity vide letter F.No. KASEZ/IA/008/2010-11 dated 24.06.2010, as amended. Their LoA was further broad banded for manufacturing activity of 12 items vide letter dated 13.08.2020. Their LoA is valid up to 04.10.2025.

Now the said unit has intimated regarding change in partners of the firm wherein one Partner has retired from the firm and one new Partner has joined the firm and submitted copy of supplementary partnership deed (Admission cum Retirement Deed) dated 31.10.2022. Further, the unit has also submitted copy of Form-G issued from Registrar of Firms, Kachchh District, Gandhidham regarding change in partnership deed.

Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in partnership of the firm subject to submission of indemnity bond, KYC and IT returns/Net worth certificate of new partner and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021.

The Committee also directed to forward the case of change in Constitution/partnership to the Income Tax Department for necessary action at their end.

AGENDA ITEM NO. 185.3.5 Intimation for change in constitution from Proprietorship to Partnership and change in Partnership of M/s Vrinda Exports, KASEZ.

M/s. Vrinda Exports, is an approved unit for warehousing service activity in KASEZ. The unit have been granted Letter of Approval No. 11/2015-16 dated 11.09.2015 issued vide F.No. KASEZ/IA/11/2015-16. They have commenced their authorised operation in KASEZ w.e.f. 29.01.2018 and accordingly their LoA is valid up to 28.01.2023.

The said unit has intimated regarding change in constitution from proprietorship to partnership. They have submitted copy of notarized partnership deed dated 03.10.2017 and notarized supplementary deed of partnership dated 04.10.2017. Further, the unit has also submitted copy of Form-G issued from Registrar of Firms, Kachchh District, Gandhidham regarding constitution of partnership firm.

Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in partnership of the firm subject to submission of

indemnity bond, KYC and IT returns/Net worth certificate of new partners and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021.

The Committee also directed to forward the case of change in Constitution to the Income Tax Department for necessary action at their end.

AGENDA ITEM NO. 185.3.6 Permission to warehouse goods on behalf of DTA client – Request of M/s. Apex Lubricant, KASEZ, Gandhidham.

The Committee noted that M/s. Apex Lubricant, KASEZ has requested for permission to warehouse additional items on behalf of Foreign/DTA clients.

Nobody appeared before the Committee to explain the proposal. Therefore, the Committee decided to defer their proposal.

AGENDA ITEM NO. 185.3.7 Permission to warehouse goods on behalf of Foreign/DTA client – Request of M/s. Flamingo Logistics, KASEZ.

The Committee noted that M/s. Flamingo Logistics, KASEZ has requested for permission to warehouse additional items on behalf of Foreign/DTA clients.

Shri Kiran Singh Kochar, partner of the firm explained their proposal. He informed that they propose to warehouse products on behalf of their clients.

The Committee after due deliberation decided to permit the items except items at Sr. No. 8, 9, 11 & 12 of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit subject to the unit fulfilling NFE criteria and submission of KYC of their clients and also subject to following conditions:

i) be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) iii) iv) Further, the unit will obtain registration/clearance/any other v) proposed are falling under negative list or are hazardous or require environmental clearance for storage/transmission/ handling and if

the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.3.8 Permission to warehouse goods on behalf of Overseas/ DTA client – Request of M/s. Harmann Lever Exim, KASEZ.

The unit’s request for permission to warehouse 23 additional items behalf of foreign/DTA clients was discussed in the 184th UAC held on 28.10.2022 and the Committee after due deliberations deferred the proposal with a direction to unit to submit specific/pruned list removing sensitive/restricted/prohibited items. The Committee noted that M/s. Harmann Lever Exim, KASEZ has requested for permission to warehouse additional items on behalf of Foreign/DTA clients and submitted revised list of items.

Shri Amitkar Jha, partner of the firm explained their proposal. He informed that they propose to warehouse products on behalf of their clients.

The Committee after due deliberation decided to permit the items except items at Sr. No. 4 & 5 of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit subject to the unit fulfilling NFE criteria and submission of KYC of their clients and also subject to following conditions:

i) be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) iii) iv) The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing and trading activity and earmark separate space for both the activities.
v) Further, the applicant will submit separate APRs for their manufacturing and trading activities.
vi) Further, the applicant will maintain separate stock register for manufacturing and trading activities which will be subject to regular checking by the KASEZ customs authorities. vii) Further, the unit will obtain registration/clearance/any other viii) proposed are falling under negative list or are hazardous or require environmental clearance for storage/transmission/ handling and if

the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.3.9 Request of M/s Mahamaya Construction & Engineer, KASEZ for approval of items in their warehousing service activity.

The Committee noted that M/s. Mahamaya Construction & Engineer, KASEZ has requested for permission to warehouse additional items on behalf of Foreign/DTA clients.

Shri Jayesh, Authorized Representative of the firm explained their proposal. He informed that they propose to warehouse products on behalf of their clients.

The Committee after due deliberation decided to permit the items except items at Sr. No. 4, 5, 6, 7 & 8 of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit subject to the unit fulfilling NFE criteria and submission of KYC of their clients and also subject to following conditions:

i) be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) iii) iv) Further, the unit will obtain registration/clearance/any other v) proposed are falling under negative list or are hazardous or require environmental clearance for storage/transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.3.10 Permission to warehouse goods on behalf of Foreign/DTA clients - Request of M/s. Sujan Oil & Gas Infra Logistics, KASEZ.

The Committee noted that M/s. Sujan Oil & Gas Infra Logistics, KASEZ has requested for permission to warehouse additional items on behalf of Foreign/DTA clients.

Nobody appeared before the Committee to explain the proposal. Therefore, the Committee decided to defer their proposal.

AGENDA ITEM NO. 185.3.11 Permission to warehouse goods on behalf of DTA/Overseas Clients - Request of M/s. Vrinda Exports, a unit for warehousing service activity, KASEZ.

The Committee noted that M/s. Vrinda Exports, KASEZ has requested for permission to warehouse additional items on behalf of Foreign/DTA clients.

Shri Atul Jindal, partner of the firm explained their proposal. He informed that they propose to warehouse products on behalf of their clients.

The Committee noted that import of item at Sr.No. 4 of agenda is prone to misuse and committee further noted that items at Sr.No. 1, 2 & 3 proposed are covering several chapters of ITC HS codes and description of item at Sr.No. 7 is vague in nature.

The Committee after due deliberation decided to permit the additional items, except items at Sr. No. 4, 5 & 6 of the Agenda, to be warehoused by the above unit on behalf of DTA/Foreign clients, subject to unit submitting specific description/specific list of items along with 08 digit ITC HS codes in respect of items at Sr. No. 1, 2, 3 & 7 of the agenda, unit fulfilling NFE criteria and submission of KYC of their clients and also subject to following conditions:

i) be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) iii) iv) Further, the unit will obtain registration/clearance/any other v) proposed falls under negative list or is hazardous or requires environmental clearance for storage/transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 185.3.12 Permission to take over the assets and infrastructure of M/s. Gelkaps Sports Pvt. Ltd., Plot No. 265-267, Sector-IV, KASEZ under Rule 74A of SEZ Rules, 2006 – Request of M/s Dyna Glycols Pvt. Ltd., KASEZ.

M/s. Dyna Glycols Pvt. Ltd., Plot No. 268 B & 269 B, Sector-4, KASEZ, Gandhidham vide letter dated 24.11.2022 has made a request seeking permission to take over the assets & liabilities of M/s Gelkaps Sports Pvt. Ltd., Plot No. 265- 267, Sector-IV, KASEZ under Rule 74A of SEZ Rules, 2006.

In this regard, they have also submitted NOC for transfer of assets & liabilities issued by M/s. Gelkaps Sports Pvt. Ltd., Plot No. 265-267, Sector-IV, KASEZ.

Shri Anand Mehta, authorized representative of the company appeared before the Approval Committee and explained their proposal. He stated that M/s. Dyna Glycols Pvt. Ltd. intends to take over the assets and infrastructure of M/s. Gelkaps Sports Pvt. Ltd., who wants to exit from SEZ subsequent to approval for transfer assets and infrastructure.

Therefore, the Approval Committee after due deliberation approved their proposal under Rule 74A of SEZ Rules, 2006, subject to fulfilment of all the requirements prescribed thereof.

AGENDA ITEM NO. 185.3.13 Request to update revised ITC HS codes of already approved items – Request of M/s. GKN Enterprises, KASEZ.

Now the said unit has requested for updation of ITC HS codes of already approved items in their LoA.

The Approval Committee after due deliberation decided to take on record the new/revised ITC HS code and description of the already approved item in their LoA. All other terms and conditions enumerated in the Letter of Approval, as amended, shall remain unaltered.

AGENDA ITEM NO. 185.3.14 Permission to warehouse goods on behalf of Foreign/DTA clients – Request of M/s. Garden Foods Corporation, KASEZ.

The Committee noted that M/s. Garden Foods Corporation, KASEZ has requested for permission to warehouse additional items on behalf of Foreign/DTA clients.

Shri Zeeshan Kohari, Proprietor of the firm explained their proposal. He informed that they propose to warehouse products on behalf of their clients.

The committee noted that the proposed goods are sensitive, especially in light of recent alerts of Ministry of Finance (CBIC).

The Committee after due deliberation decided to reject the proposal of the unit.

TABLE AGENDA ITEM NO. 185.4.1 Permission to warehouse goods on behalf of Foreign/DTA clients – Request of M/s. Skylink Petrochemicals Pvt. Ltd., KASEZ.

The Committee noted that M/s. Skylink Petrochemicals Pvt. Ltd., KASEZ has requested for permission to warehouse additional items on behalf of Foreign/DTA clients.

Shri Abhinav Aggarwal, Director of the company explained their proposal. He informed that they propose to warehouse products on behalf of their clients.

The Committee after due deliberation decided to permit the additional item to be warehoused by the above unit on behalf of DTA/Foreign clients, unit fulfilling NFE criteria and submission of KYC of their clients and also subject to following conditions:

i) be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) iii) iv) The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing and warehousing service activity and earmark separate space for both the activities.
v) Further, the applicant will submit separate APRs for their manufacturing and warehousing service.
vi) Further, the applicant will maintain separate stock register for manufacturing and warehousing service which will be subject to regular checking by the KASEZ customs authorities. vii) Further, the unit will obtain registration/clearance/any other viii) proposed and its raw materials are falling under negative list and if

the items are found in negative list, penal action will be initiated against them.

TABLE AGENDA ITEM NO. 185.4.2 Inclusion of additional items in Trading/Warehousing activity– Request of M/s. Chandraganta Trading & Warehousing LLP, KASEZ.

M/s. Chandraganta Trading & Warehousing LLP is an approved unit for trading and warehousing activity in KASEZ. The unit has been granted Letter of Approval No. 02/2020-21 dated 30.06.2020 as amended and is valid up to 01.01.2026.

Shri Prakash Kakani, authorized representative of the firm explained their proposal. He informed that they propose to inclusion of additional items in Trading/Warehousing activity. Further, Shri Kakani informed that item Sr.No. 1 will be used in processing of item at Sr. No. 2.

The Committee noted that the proposed goods are sensitive in nature, especially in light of recent incidents associated with proposed items.

The Committee after due deliberation decided to reject the proposal of the unit.

Notwithstanding to the decisions of the Committee, if the DC Office/Approval Committee notices any instance of default in rent or
pending legal proceedings as on date of decision of the Committee or any legal proceedings that may be initiated after the decision of the Committee against the unit/firm/company and/or its Proprietor/ Partner/Director, which has a bearing on the decision taken/LoA issued to the firm in any manner, the LoA granted will be liable for action, including cancellation under the FT (D&R) Act and necessary action will be taken against such units in terms of applicable provisions of law.

The meeting ended with a vote of thanks to the Chair.

(Akash Taneja) Development Commissioner Kandla Special Economic Zone

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