Minutes of the 210th meeting of Approval Committee

Minutes of the 210th Unit Approval Committee Meeting of Kandla SEZ held on 30.01.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. Following were present: : Joint Development Commissioner, KASEZ.

1. Shri. Marut Tripathi : Assistant Commissioner of Income Tax, Gandhidham.
2. Shri. Vincent Colaco : Superintendent of Customs, Rep. of Commissioner of Customs, Kandla.
3. Shri Manoj Yadav : Manager R. M., D1C, Bhuj (Video Conferencing mode).
4. Shri. Bharat Nakum : Deputy Development Commissioner, KASEZ (Special Invitee)
5. Shri. Himanshu Gunawat : Deputy Commissioner of Customs, KASEZ (Special Invitee)
6. Shri. Bhanu Jain Absentees:-
7. Director (Banking)
8. SDM
9. DGFT 210.1 Review/Confirmation of the minutes of last meeting (209th UAC) of the Approval Committee:- Minutes of the last meeting of Unit Approval Committee were confirmed. l

Minutes of the 210th Unit Approval Committee Meeting of Kanclla SEZ held on The Chairman appraised the Committee members with regard to Instruction No. 117 dated 24.09.2024 issued by the Department of Commerce, SEZ Section wherein guidelines for operational framework of FTWZ and Warehousing units in SEZ have been prescribed and directed the Deputy Commissioner of Customs, KASEZ to verify the KYCs of warehousing units as per the guidelines prescribed vide Instruction No. 117 dated 24.09.2024. 210.1 NEW UNIT APPLICATION AGENDA ITEM NO. 210.1.1 Application for setting up of a Trading unit in KASEZ namely M/s.

units as per the guidelines prescribed vide Instruction No. 117 dated 24.09.2024. 210.1 NEW UNIT APPLICATION AGENDA ITEM NO. 210.1.1 Application for setting up of a Trading unit in KASEZ namely M/s. Oswal Polymers Unit-II (Division of Oswal Agricomm Pvt. Ltd.), Office No.4 fit 11,12, Sector-2, Kandla Special Economic Zone, Gandhidham- Kutch. A proposal has been submitted by M/s. Oswal Polymers Unit-II (Division of Oswal Agricomm Pvt. Ltd.), KASEZ, Gandhidham - Kutch for setting up a unit in Kandla SEZ for trading activity. Shri Mukesh Parekh, Partner of the company explained the proposal. Shri Parekh stated that they are in KASEZ since last 30 years dealing in plastic scrap which has been granted special licence and now they want to add new trading unit as Unit-II for Castor Oil, plastic items and other chemicals for drumming. He further stated that they are already having sufficient space in their existing premises and hence the proposal for setting up trading unit as Unit-II. He further stated that they are going to invest about Rs. 30.00 lakhs in plant & machinery i.e. storage tanks, pumps, etc. and will give employment to about 20 persons. The Committee noted that in the 204lh UAC meeting held on 30.07.2024 it was decided not to grant any approval for chemicals & petroleum products in the warehousing and trading activity till the inspection and review of existing warehousing & trading units in KASEZ dealing in chemicals & petroleum products are decided.

& petroleum products in the warehousing and trading activity till the inspection and review of existing warehousing & trading units in KASEZ dealing in chemicals & petroleum products are decided. Therefore, the Committee informed the partner that the Committee will not be able to approve such items requested by the unit to which Shri Parekh agreed to. The Approval Committee after due deliberation decided to approve the proposal for setting up a trading unit except item at Sr. No. 14 to 37 of the Agenda and subject to furnishing drawing/layout plan of the proposed Unit-II i.e. trading activity in their existing premises i.e. physical demarcation of manufacturing and trading activity with separate entry & exit gates for each activity. This approval is also subject to standard terms and conditions as under: 2

None of the items which are restricted or prohibited will be allowed to be traded 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. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. Further, no DTA sale is allowed for the approved traded items.

between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. Further, no DTA sale is allowed for the approved traded items. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the applicant will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. Further, the applicant will give an undertaking that none of the items proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action may be initiated against them. i) ii) iii) iv) v) vi) vii) AGENDA ITEM NO. 210.1.2 Application for setting up of a Manufacturing, unit in KASEZ namely M/s. Tokyo Plast International Ltd (Unit-II), Plot No. 363/1, (1,2,3), Shree Ganesh Industrial Estate, Kachigaum Road, Daman (U.T). A proposal has been submitted by M/s. Tokyo Plast International Ltd (Unit-II), Daman (U.T) for setting up a unit in Kandla SEZ for Manufacturing activity. Shri Velji L. Shah and Shri Priyaj Haresh Shah, Directors along with Shri Dharmil Haresh Shah, Business Head of the company explained the proposal.

a unit in Kandla SEZ for Manufacturing activity. Shri Velji L. Shah and Shri Priyaj Haresh Shah, Directors along with Shri Dharmil Haresh Shah, Business Head of the company explained the proposal. Shri Dharmil stated that they have established their units in Daman and then in Kandla for manufacturing and export of plastic insulated items such as casseroles, ice boxes, etc. since last more than 20 years and they are operating their unit in KASEZ since last more than 16 years. He further stated that they are export oriented company with more than 95% exports to about 75 countries and now with the experience of their KASEZ unit they propose to set up Unit-II with similar product line they are currently manufacturing in KASEZ. The Committee asked the representatives of the company about the annual turnover of their existing unit in KASEZ &the projected annual turnover of the new project and area proposed for the new project. In reply, Shri Dharmil stated that the annual turnover of their existing unit in KASEZ is about Rs. 45 crores and for the proposed new unit the expected annual 3

area proposed for the new project. In reply, Shri Dharmil stated that the annual turnover of their existing unit in KASEZ is about Rs. 45 crores and for the proposed new unit the expected annual 3

Minutes of the 210th Unit Approval Committee Meeting of Kandla SEZ held on turnover will be about Rs. 60 crores at full capacity of 3600 MTs proposed for the new project. He further stated that for the proposed new project they will require about 20,000 sq. mtrs. land wherein they will construct their own building. The Committee noted that the applicant in Form F has submitted foreign exchange balance sheet in US Dollar and not in INR and directed the representatives of the company to submit revised Form F showing the foreign exchange balance sheet both in INR and US Dollar. proposal for setting up a manufacturing unit subject to applicant submitting revised Form F mentioning the foreign exchange balance sheet both in Indian Rupees and US Dollars. This approval is also subject to standard terms and conditions as under: i) Any restrictions on import/export of manufacturing items and its raw materials will apply. None of the items which are restricted or prohibited will be allowed to be manufactured/imported and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.

d by the UAC. Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the applicant will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. Further, the applicant will give an undertaking that none of the items proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action may be initiated against them. ii) iii) iv) v) vi) vii) AGENDA ITEM NO. 210.1.3 Application for setting up of a Manufacturing unit in KASEZ namely M/s. R.K RETAIL TRADE PRIVATE LIMITED, MARTIN BURN BUSINESS PARK, UNIT NO. 1705, 17th FLOOR, PLOT NO. 3, SECTOR-V, SALT LAKE CITY, KOLKATA. A proposal has been submitted by M/s. R.K Retail Trade Private Limited, Kolkata for setting up a unit in Kandla SEZ for manufacturing activity. 4

R, PLOT NO. 3, SECTOR-V, SALT LAKE CITY, KOLKATA. A proposal has been submitted by M/s. R.K Retail Trade Private Limited, Kolkata for setting up a unit in Kandla SEZ for manufacturing activity. 4

Shri K. Pandey, Manager Operations of the company explained the proposal. Shri Pandey stated that they are having a trading unit in Noida SEZ since last 7 years dealing in trading of tobacco products and now they wish to set up a unit for manufacturing of Gutkha and Chewing Tobacco products in Kandla SEZ. He further stated that for the proposed project they to make investment of about Rs. 102 lakhs which will be self- are going financed by the partners and will give employment to 20 persons. The Committee noted that the applicant has shown projected foreign exchange outgo of only Rs. 8 lakhs in their 5 year period and asked the representative as to whether they will not import arecanut and other raw materials. In reply, Shri Pandey stated that at the initial stage of 1-2 years they will not import any raw materials and all the raw materials will be procured from India only and in future if required after 2-3 years they will request for import of raw materials if there will be any need for the same.

materials and all the raw materials will be procured from India only and in future if required after 2-3 years they will request for import of raw materials if there will be any need for the same. The Committee asked the representative to submit an affidavit/undertaking to that effect that they will not import any raw materials for their proposed project. The Committee noted that the applicant has submitted annual capacity of the proposed manufactured items which is without any unit which is not clear indicating Kgs., Tons, Pcs., that needs to be clarified and installed capacity is shown as Rs. 2359.83 lakhs which cannot be in Rupees. The Committee directed the unit representative to submit annual capacity and production value for 5 years period. Further, the Committee also noted that the applicant has submitted 4/6 digit ITC HS code in respect of some of the raw materials and directed the applicant to submit 8 digit ITC HS code in respect of raw materials submitted and also annual capacity and production value for 5 years in respect of proposed manufactured items. Therefore, the Approval Committee after due deliberations decided to defer their proposal with direction to the applicant to submit 8 digit ITC HS code in respect of raw materials and also annual capacity & production value for 5 years in respect of proposed manufactured items. The Committee also directed the DC office to get the antecedent verification of the unit from Noida SEZ.

o annual capacity & production value for 5 years in respect of proposed manufactured items. The Committee also directed the DC office to get the antecedent verification of the unit from Noida SEZ. Further, the Committee also directed the unit representative to submit ratio of composition/consumption of raw materials in their finished goods. AGENDA ITEM NO. 210.1.4 Application for setting up of a Manufacturing unit in KASEZ namely M/s. S.S EXPORT, 6/37, BASEMENT, VIKRAM VIHAR, DELHI-110024. A proposal has been submitted by M/s. S.S Export, Delhi for setting up a unit in Kandla SEZ for Manufacturing activity. / 5

on Shri Saurish Batra, Partner of the firm explained the proposal. Shri Batra stated that currently they are into import and manufacturing of machinery and also trading of used second hand machinery from Europe & USA for supply to sugar mills, rolling mills & cement plants and now they want to set up a manufacturing unit in KASEZ for Guthka, Khaini, Nicotine, etc. as given in their proposal. The Committee asked the partner of the firm as to whether they have any experience in the tobacco products. In reply, Shri Batra stated that since last 3-4 years they are also indulged in trading of tobacco products and now they wish to start manufacturing activity of gutkha, pan masala, etc. The Committee further asked the Partner of the firm about the source of funds for implementing the said manufacturing proposal. In reply, Shri Batra stated that Rs. 85 lakhs will be funded by Partners and rest funding will be from bank loan.

e firm about the source of funds for implementing the said manufacturing proposal. In reply, Shri Batra stated that Rs. 85 lakhs will be funded by Partners and rest funding will be from bank loan. The Committee directed the partner to submit details of source of funds/financial strength/net worth of other Partner/Firm. The Approval Committee after due deliberation approved the proposal of manufacturing activity subject to standard terms and conditions for such units which, inter-alia, include no DTA Sale/clearance of any goods and also subject to furnishing an affidavit/undertaking for use of plastic packaging as detailed under Item No. 117.1.2 in terms of the Apex Court’s judgement. Betel nuts (supari) if imported will be consumed in their finished products for 100%exports and no job work/trading & intra-zone sale of betel nut will be allowed i.e. the same will be consumed only by the actual user. Further, the Committee also directed the Partner to submit ratio of composition/consumption of raw materials in their finished goods and furnishing documents supporting source of funds/financial strength/net worth of other Partner/Firm. Any restrictions on import/export of manufactured items and Betel nut/areca nut, if imported, will be consumed in their finished products for 100% exports and will not be allowed to be taken out of the Zone for Job-work/sub-contracting and the applicant will install machinery for further processing of betel nut/areca nut in their factory premises. In case of any discrepancy/mismatch between the above

for Job-work/sub-contracting and the applicant will install machinery for further processing of betel nut/areca nut in their factory premises. 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. Further, the applicant will give an undertaking that none of the items proposed above are falling under negative list and are not i) ii) iii) iv) v) 6

environmental clearance for hazardous storage/transmission/handling and if the items are found in negative list or hazardous in nature, penal action may be initiated against them. require or AGENDA ITEM NO. 210.1.5 Application for setting up of a Manufacturing unit in KASEZ namely M/s. SHREE JAGANNATH IMPEX, LANTANA BUILDING, 606, NAHAR AMRIT SHAKTI, CHANDIVALI FARM ROAD, POWAI, MUMBAI-400072. A proposal has been submitted by M/s. Shree Jagannath Impex, Powai, Mumbai for setting up a unit in Kandla SEZ for Manufacturing activity. Shri Abhijeet Shukla, Partner of the firm explained the proposal. Shri Shukla stated they are into trading business of pan masala and chewing since last 8 years and now want to set up a manufacturing unit of pan masala, gutkha, zarda, chewing tobacco, filter tobacco, etc. in KASEZ. He further stated that they will invest about Rs. 102 lakhs for the proposed project and the expected export turnover would be Rs. 12,960 lakhs over 5 years period & they will give employment to about 20 persons.

ed that they will invest about Rs. 102 lakhs for the proposed project and the expected export turnover would be Rs. 12,960 lakhs over 5 years period & they will give employment to about 20 persons. He also stated that they will export their finished products to Middle East, South Africa, Europe & Russia. The Committee asked the Partner of the firm about the source of funds for implementing the said manufacturing proposal and their trading unit turnover. In reply, Shri Shukla stated that the entire project will be funded from in-house finance from family and friends and their trading firm turnover is about Rs. 3 Crores. The Committee noted that the applicant has submitted net worth certificate of one partner having net worth of Rs. 1.69 crores & the applicant is having a trading firm and directed the partner to submit details of source of funds/financial strength/net worth of other Partner/Firm and also ITR for last 3 years of their trading firm. The Approval Committee after due deliberation approved the proposal of manufacturing activity subject to standard terms and conditions for such units which, inter-alia, include no DTA Sale/clearance of any goods and also subject to furnishing an affidavit/undertaking for use of plastic packaging as detailed under Item No. 117.1.2 in terms of the Apex Court’s judgement. Betel nuts (supari) if imported will be consumed in their finished products for 100% exports and no job work/trading & intra-zone sale of betel nut will be allowed i.e. the same will be consumed only by the actual user.

imported will be consumed in their finished products for 100% exports and no job work/trading & intra-zone sale of betel nut will be allowed i.e. the same will be consumed only by the actual user. Further, the Committee also directed the Partner to submit ratio of composition/consumption of raw materials in their finished goods and furnishing documents supporting source of funds/financial strength/net worth of other Partner/Firm and also ITR for last 3 years of their trading firm. 7

on i) Any restrictions on import/export of manufactured items and Betel nut/areca nut, if imported, will be consumed in their finished products for 100% exports and will not be allowed to be taken out of the Zone for Job-work/sub-contracting and the applicant will install machinery for further processing of betel nut/areca nut in their factory premises. 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. Further, the applicant will give an undertaking that none of the items proposed above are falling under negative list and are not hazardous storage/transmission/handling and if the items are found in negative list or hazardous in nature, penal action may be initiated against them. ii) iii) iv) v) require environmental clearance for or 210.2 REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 210.2.1 Request for broad banding of additional items in manufacturing activity in their existing Letter of Approval No.

clearance for or 210.2 REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 210.2.1 Request for broad banding of additional items in manufacturing activity in their existing Letter of Approval No. KASEZ/1 A/12/2019-20 dated 02.12.2019 for Manufacturing activity and Trading activity, as amended issued to M/s. K P Woven Private Limited, KASEZ. M/s. K P Woven Private Limited, KASEZ is an approved unit for manufacturing activity of FIBC PP Woven Bags Sacks/Jumbo Bags, PP Woven Sacks Small Bags, LLDPE Liner and Filler Cord and trading activity in KASEZ issued with Letter of Approval No. 12/2019-20 dated 02.12.2019 from File No. KASEZ/IA/12/2019-20/10595, as amended. The request of M/s. K P Woven Private Limited, KASEZ for broad banding of additional items in manufacturing activity was placed before 209th UAC meeting held on 23.12.2024 and the UAC decided to defer their proposal with direction to the unit to submit specific list of items required for additional manufacturing activity alongwith specific ITC HS Code of each items proposed for manufacturing activity. Now the said unit has submitted specific ITC HS Code list of manufacturing activity and also manufacturing flow chart for the proposed manufacturing items and requested to grant them permission for manufacturing of plastic reprocessed granules and sell the said unused Re­ processed granules in DTA after payment of applicable duty. 8

nufacturing items and requested to grant them permission for manufacturing of plastic reprocessed granules and sell the said unused Re­ processed granules in DTA after payment of applicable duty. 8

Shri Pritesh Parekh, Director alongwith Shri Kishor Athanikar, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Parekh stated that they are into manufacturing activity of FIBC bags and exporting to USA & Europe and during the manufacturing process some reprocessed granules is generated which they self use it in their manufacturing process and some reprocessed granules cannot be used in their manufacturing process and hence the same is required to be sold in the DTA on payment of applicable duty. The Committee asked the Director of the company about the quantity of re-processed granules to be sold in DTA. In reply, Shri Parekh stated that the various re-processed granules being sold in DTA will be hardly 4-5 tons per month. proposal for addition of four items in manufacturing activity in their existing LoA and subject to standard terms and conditions:- Any restrictions on import/export of manufacturing items and Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.

ng items and Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. Further, the applicant will give an undertaking that none of the items proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action may be initiated against them. i) ii) iii) iv) v) vi) AGENDA ITEM NO. 210.2.2 Permission for broad banding of manufacturing activity in the existing Letter of Approval No. KASEZ/IA/09/2022-23/3942 dated 18.07.2022 - Request of M/s Imperial Overseas Pvt. Ltd. (Unit-II), a unit of Warehousing service activity in KASEZ. M/s Imperial Overseas Pvt. Ltd. (Unit-II), KASEZ, is an approved unit for Warehousing service activity vide LoA No. KASEZ/IA/09/2022-23/3942 dated 18.07.2022, as amended from time to time. 9

ASEZ. M/s Imperial Overseas Pvt. Ltd. (Unit-II), KASEZ, is an approved unit for Warehousing service activity vide LoA No. KASEZ/IA/09/2022-23/3942 dated 18.07.2022, as amended from time to time. 9

on The request of M/s. Imperial Overseas Pvt. Ltd. (Unit-II),KASEZ for broad banding of manufacturing activity was placed before the 208th UAC meeting held on 27.11.2024 and the Committee decided to defer their proposal with direction to the unit to submit specific list of items for manufacturing activity and its raw materials and also detailed layout plan showing the area demarcated for manufacturing activity. Now the said unit has submitted the specific items along with layout plan showing the demarcation for the manufacturing and warehousing activity. Shri Raj Shah, Director along with Shri Ramesh Pradhan, Manager of the company explained the proposal. Shri Shah stated that they KASEZ since more than 25 years indulged in plastic recycling and in 2022 they have been issued with separate LoA as Unit-II for warehousing service activity and now they wish to add manufacturing activity in their existing LoA (Unit-II) for warehousing. are in The Committee asked the Director of the company about the investment and employment proposed for the additional manufacturing activity and the present warehousing activity undertaken in their existing LoA (Unit-II). In reply, Shri Shah stated that for the proposed manufacturing activity they are going to invest Rs. 30 lakhs and will provide additional man power to about 15-20 persons.

existing LoA (Unit-II). In reply, Shri Shah stated that for the proposed manufacturing activity they are going to invest Rs. 30 lakhs and will provide additional man power to about 15-20 persons. Regarding the present warehousing activity, he stated that they are undertaking warehousing on behalf of their DTA clients in respect of plastic items like lumps, granules, regrinding, etc. proposal for addition of manufacturing activity in their existing LoA subject to standard terms and conditions:- Any restrictions on import/export of manufacturing items and In case of any discrepancy/mismatch between the 'Description 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 with provisions of CCTV with sufficient longer duration of storage & other equipments. Further, the unit will submit separate APRs for their manufacturing and warehousing service. i) ii) iii) iv) v) 10

provisions of CCTV with sufficient longer duration of storage & other equipments. Further, the unit will submit separate APRs for their manufacturing and warehousing service. i) ii) iii) iv) v) 10

Further, the unit will maintain separate stock register for manufacturing and warehousing service which will be subject to regular checking by the KASEZ customs authorities. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the unit will give an undertaking that none of the items 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. vi) vii) viii) ix) AGENDA ITEM NO. 210.2.3 Broad banding of Manufacturing Activity (Addition of new products inunit’s LoA) - Request of M/s. Blaze International- Unit-IL, KASEZ. M/s. Blaze International Unit-II-Manufacturing Division., KASEZ, is an approved unit with LoA No. 04/2024-25 dated 22.04.2024 issued from F. No. KASEZ/IA/23/2021-22/441-44 for manufacturing activity (plastic items) and Modular Data Centre in Containers subject to certain terms and conditions enumerated in the aforesaid Letter of Approval, as amended. Now the said unit has requested for broad banding of additional items in manufacturing activity. Shri Sunil Milak, Authorised Representative of the firm explained their proposal.

roval, as amended. Now the said unit has requested for broad banding of additional items in manufacturing activity. Shri Sunil Milak, Authorised Representative of the firm explained their proposal. Shri Milak stated that since more than 25 years there in KASEZ for manufacturing of plastic recycling and also they have been issued separate LoA as Unit-II for manufacturing -of plastic items and Data Centre in Containers and in their Unit-II they have manufactured and exported one Data Centre in Containers in Dec’24 and now their foreign customers also asking for supply of separate panels along with the data centre containers and hence the present request for addition of new items in their LoA. The Committee asked the representative of the firm about the future exports of data centre in containers. In reply, Shri Milak stated that they have received export orders for 10 data centre in containers and out of which they have already exported 1 data centre and rest 9 data centre are to be exported by 30th June, however, the same has been held up due to approval being pending from BY which they expect to get the approval by March end and will export the balance 9 data centre by 30th June as it will take about 10 days’ time to complete 1 data centre. 11

al being pending from BY which they expect to get the approval by March end and will export the balance 9 data centre by 30th June as it will take about 10 days’ time to complete 1 data centre. 11

on proposal for addition of new items in manufacturing activityin their existing LoA subject to standard terms and conditions:- i) Any restrictions on import/export of manufacturing items and Further, the unit will maintain separate stock register for manufacturing and warehousing service which will be subject to regular checking by the KASEZ customs authorities. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the unit will give an undertaking that none of the items proposed and its raw materials 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 beinitiated against them. ii) iii) iv) V) Vi) vii) AGENDA ITEM NO. 210.2.4 Broad banding of Manufacturing Activity (Addition of new products in unit’s LoA) - Request of M/s. Creative Free Trade Warehousing Pvt. Ltd., KASEZ. M/s. Creative Free Trade Warehousing Pvt. Ltd.., KASEZ, is an approved unit with LoA No.23/2022-23 dated 07.03.2023 issued from F. No.

uest of M/s. Creative Free Trade Warehousing Pvt. Ltd., KASEZ. M/s. Creative Free Trade Warehousing Pvt. Ltd.., KASEZ, is an approved unit with LoA No.23/2022-23 dated 07.03.2023 issued from F. No. KASEZ/IA/CFTW/04/2022-23 for manufacturing activity subject to certain terms and conditions enumerated in the aforesaid Letter of Approval, as amended. Now the said unit has requested for broad banding of additional items in manufacturing activity. Shri P. S. Shukla, Group General Manager along with Shri Hiren Vora, Manager of the company explained their proposal. Shri Shukla stated that they are in manufacturing activity of granulated fertilizers of various combination of NPK and now they want to include additional finished goods such as Phosphoric Acid, SSP and Phosho Gypsum in their existing LoA and 12

requested to include additional 3 items in their existing LoA for manufacturing activity. The Committee asked the unit’s representatives as to whether they have complied with the green belt norms as required for their industry. In reply, Shri Shukla stated that they have been allotted plots admeasuring 36,000 sq. mtrs. and they have earmarked 33% green belt and also submitted layout plan showing the green belt area. The Committee noted that the unit has to follow MoEF&CC guidelines with regard to green belt norms and has to undertake plantation as per their norms and asked the unit as to whether they have made the schedule of plantation in the green belt area.

&CC guidelines with regard to green belt norms and has to undertake plantation as per their norms and asked the unit as to whether they have made the schedule of plantation in the green belt area. In reply, Shri Shukla stated that they have taken environment clearance for MoEF&CC however they have not made schedule for plantation as per guidelines and stated that they will submit their plan of action on the same. The Committee further asked the unit representative as to whether they have separate entry & exit point with regard to their manufacturing and warehousing activity. In reply, Shri Shukla stated that they are in the process of making separate entry and exit in respect of their manufacturing and warehousing activity and will submit the layout plan for the same. proposal for addition of items in manufacturing activity in their existing LoA subject to standard terms and conditions and also subject to physical verification regarding the compliance with regard to physical demarcation of warehousing and manufacturing activities with separate entry & exit gates for each activity and green belt norms:- Any restrictions on import/export of manufacturing items and Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.

cturing items and Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the unit will give an undertaking that none of the items 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. i) ii) iii) iv) V) Vi) 13

30.01.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh on AGENDA ITEM NO. 210.2.5 Permission for addition of items in manufacturing activity in the existing Letter of Approval No. KASEZ/IA/24/2017-18dated 01.09.2017 - Request of M/s. Kahuna Industries Pvt. Ltd. (Unit II), KASEZ. M/s. Kahuna Industries Pvt. Ltd. (Unit II), KASEZ were issued a letter of Approval by the Development Commissioner, Kandla Special Economic Zone vide LOA No. KASEZ/IA/24/2017-18 dated 01.09.2017, as amended from time to time for the authorised operations of manufacturing activity. Now the said unit has requested for broad banding of manufacturing activity in their existing LoA and has envisaged undertaking the manufacturing activity of additional products. Shri Rakesh Bansal, Director of the company explained the proposal. Shri Bansal stated that they have 2 plots in KASEZ out of which they will utilize Plot No. 19 for the proposed additional items which they have requested in their manufacturing LoA.He further stated that their main raw material i.e. garnet will be procured from the mines in Rajasthan and M.P.

r the proposed additional items which they have requested in their manufacturing LoA.He further stated that their main raw material i.e. garnet will be procured from the mines in Rajasthan and M.P. in crushed form which will be then segregated wherein sieving process, magnetic separation, air blowing, sizing, grading will be undertaken and the finished goods will be exported. The Committee noted that the unit has submitted that they will supply finished goods to Indian market and it will also undertake jobwork and asked the Director of the company as to which finished goods they will sell in DTA and the type of jobwork being undertaken by the unit. In reply, Shri Bansal stated that they will undertake jobwork on behalf of DTA unit which will be exported and regarding sales in DTA, he stated that only dust particle arising during segregation process will be sold in the DTA. The Committee further asked the Director of the company about the investment proposed for the additional items and as to whether they have made any market survey of the proposed items. In reply, Shri Bansal stated that he had verbal communications with the suppliers and exporters for the proposed new items and they are going to invest Rs.

any market survey of the proposed items. In reply, Shri Bansal stated that he had verbal communications with the suppliers and exporters for the proposed new items and they are going to invest Rs. 110 lakhs for the proposed new project which will be funded from their own funds. The Approval Committee after due deliberation decided to defer their proposal with direction to the unit to submit details of mines from where they will procure the raw materials, break-up of machines along with its cost, quotation received for machinery along with breakup, working capital break-up. 14

AGENDA ITEM NO. 210.2.6 Enlargement of Manufacturing Activity (Addition of new products in unit’s LoA) - Request of M/s. Navkar Poly Recyclers [earlier known as M/s. Shreeji Polymers (Unit-I)], KASEZ. M/s. Navkar Poly Recyclers [earlier known as M/s. Shreeji Polymers (Unit-I)], KASEZ is an approved unit for manufacturing of Recycling of LDPE/HDPE Scrap in to granules, Agglomerates & Lumps, etc. in Kandla Special KFTZ/IA/1705(A)/97/10787 dated 09.02.1998, as amended. Now the said unit has requested for Enlargement of Manufacturing Activity (Addition of new products in unit’s LoA) and submitted the list of items to be manufactured along with their ITC HS Code. Shri Jeetendra Mohanlal Jain, Partner along with Shri Deepak Jain, Authorised Representative of the company appeared before the Committee to explain the proposal.

ured along with their ITC HS Code. Shri Jeetendra Mohanlal Jain, Partner along with Shri Deepak Jain, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Jeetendra stated that they are plastic recycling units in KASEZ and now they have requested for permission for roto moulding powder and other products for exports from agglomerates, granules, etc. Letter of Approval No. vide Economic Zone The Committee asked the unit representatives about the time line by which they will start the manufactured of roto mould powder, etc. and the man power they will generate for the additional items. In reply, Shri Jeetendra stated that they will start exporting the value added products by 3-4 months’ time and they will generate additional employment to about 35 persons. i i The Committee noted that the SEZ Section, Department of Commerce, New Delhi vide their letter dated 23.09.2024 had issued clarification that requests for broad-banding may be allowed for plastic or used clothing recycling units, subject to the conditions that such units shall not set up any sub-units, and all transactions of the unit shall be regulated through a single bank account, along with adherence to other conditions as stipulated under Rule 18(4A) and DoC’s extant policy in this regard. proposal for enlargement of manufacturing activity (addition of new products) in their existing LoA subject to standard terms and conditions:- Any restrictions on import/export of manufacturing items and i) ii) 15

rgement of manufacturing activity (addition of new products) in their existing LoA subject to standard terms and conditions:- Any restrictions on import/export of manufacturing items and i) ii) 15

on iii) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the unit will ensure that they shall not set up any sub-units and all the transactions of the unit shall be regulated through a single bank account along with adherence to other conditions as stipulated under Rule 18(4A) and DoC’s extant policy in this regard. Further, the unit will give an undertaking that none of the items proposed are falling under negative list and if the items are found in negative list, penal action will be initiated against them. iv) v) Vi) vii) AGENDA ITEM NO. 210.2.7 Addition of new items in their LoA for Trading and Warehousing Service Activity - Request of M/s. Summit India Water Treatment 6s Services Ltd. (Unit-II), KASEZ. M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ is an approved unit for Trading and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No.

ASEZ. M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ is an approved unit for Trading and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/05/2022-23 dated 20.06.2022, as amended. Now the said unit has requested for addition of new items in their LoA for Trading and Warehousing service activity as they have many enquiries and firm commitment from foreign as well Indian exporter/ importer/ supplier for warehousing & trading purposes and submitted list of items for trading and warehousing activity. Shri Manpreet Singh, Authorised Representative of the company explained their proposal. Shri Manpreet stated that they wish to add new items for trading and warehousing activity in their existing LoA. The Committee noted that the unit has requested for trading and warehousing of addition items, however, the unit has not submitted KYC & ITR of their clients on whose behalf they will undertake warehousing activity & also market intelligence, potential customers and projected exports in respect of trading activity and directed the representative to submit the KYC and ITRs for the last 3 years on whose behalf they will warehouse the goods and also market intelligence & potential customers for the trading activity & projected exports for 5 years period & source of funds from where they will finance the additional ib s. 16

the goods and also market intelligence & potential customers for the trading activity & projected exports for 5 years period & source of funds from where they will finance the additional ib s. 16

The Committee also noted that the unit is having rental dues pending Apr-Jun’23 quarter of about Rs. 18.43 lakhs for the period upto since Mar’25 and directed the representative to clear the rental dues failing which suitable action will be initiated against the unit. In reply, Shri Manpreet Singh informed that they have approached before Hon’ble High Court of Ahmedabad against recovery of rent and other issue, however they neither submitted any such documents in favour of their statement nor any Stay Order granted by Hon’ble High Court on recovery of rent. Therefore, the Approval Committee after due deliberation decided to defer their proposal with direction to the unit to first clear their outstanding rental dues failing which suitable action as per the SEZ Act & Rules may be initiated and then come up for additional items along with KYC details and ITRs for the last 3 years of their clients and also market intelligence & potential customers for the trading activity & projected exports for 5 years period for the proposed additional items & source of funds from where they will finance the additional items. AGENDA ITEM NO.

tial customers for the trading activity & projected exports for 5 years period for the proposed additional items & source of funds from where they will finance the additional items. AGENDA ITEM NO. 210.2.8 Addition of Trading activity in their existing Letter of Approval - Request of M/s Sabar Aroma Overseas LLP, KASEZ. M/s Sabar Aroma Overseas LLP, KASEZ is an approved unit for manufacturing of Pan Masala Guthka, Zarda Khaini/Filter Khaini, Chewing Tobacco & Preparations and Mouth Freshener in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/10/2019-20 dated 16.10.2019, as amended. Now the said unit has requested for addition of trading activity in their LoA for Manufacturing activity and submitted the list of items for trading activity. Shri Anand Mehta, Authorised Representative of the firm explained their proposal. Shri Mehta stated that they are in KASEZ for manufacturing of Khaini, Pan masala, Guthka, etc. and till date they have made exports of about Rs. 11 crores and their 5 year block is upto Sep’25. He further stated that now their buyers are requesting for readymade exports i.e. traded items of Pan Masala, Gutkha, etc. along with their manufacturing items and they will procure traded items from DTA &intra zone purchase and the same will be exported with no DTA sale. He further stated that for the proposed traded items the projected exports will be Rs. 917 lakhs in the next 5 year period and the working capital requirement for the proposed trading activity will be about Rs.

ted that for the proposed traded items the projected exports will be Rs. 917 lakhs in the next 5 year period and the working capital requirement for the proposed trading activity will be about Rs. 15 lakhs which will be funded from Partners capital. 17

on proposal for addition of trading activity in their existing LoA and subject to standard terms and conditions: - i) None of the items which are restricted or prohibited will be allowed to be traded 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. No DTA sale is allowed for the proposed traded items. 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 with provisions of CCTV & other equipments. Further, the unit will submit separate APRs for their manufacturing and trading. Further, the unit will maintain separate stock register for manufacturing and trading which will be subject to regular checking by the KASEZ customs authorities. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the unit will give an undertaking that none of the items proposed and its raw materials are falling under negative list and are not hazardous or require environmental clearance for

ities. Further, the unit will give an undertaking that none of the items proposed and its raw materials 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 listor hazardous in nature, penal action will be initiated against them. ii) iii) iv) v) vi) vii) viii) ix) x) AGENDA ITEM NO. 210.2.9 Request for Addition of new items in their LoA for Trading and Warehousing Service Activity - Request of M/s. The Variety Impex, KASEZ. M/s. The Variety Impex, KASEZ is an approved unit with LoA dated 09.12.2020issued from F. No. KASEZ/IA/29/2020-21, as amended for manufacturing activity and Trading activity of (i) In shell Walnuts, (ii) In shell Almonds, (iii) Fresh Kiwi Fruit, (iv) Wet Dates, (v) Cloves and (vi) 18

Minutes of the 210,h Unit Approval Committee Meeting of Kandla SEZ held on Cinnamon, as amended. Further, warehousing service activity was also included in their LoA vide this office letter dated 21.02.2022. Now the said unit has requested for addition of new items in their LoA for Trading and Warehousing service activity and submitted list of items for trading and warehousing activity. No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposal. The Committee further noted that the unit is having rental dues pending since Oct-Dec’23 quarter of about Rs. 19.82 lakhs for the period upto Mar’25.

deliberation decided to defer their proposal. The Committee further noted that the unit is having rental dues pending since Oct-Dec’23 quarter of about Rs. 19.82 lakhs for the period upto Mar’25. In view of huge amount of rental dues, UAC directed DC office to inform the unit to first clear their outstanding rental dues failing which suitable action as per the SEZ Act & Rules may be initiated. After payment of rental dues, unit may come up for additional items along with KYC details and ITRs for the last 3 years of their clients and also market intelligence & potential customers for the trading activity & projected exports for 5 years period for the proposed additional items & source of funds from where they will finance the additional items. 210.3 MISCELLANEOUS ITEMS AGENDA ITEM NO. 210.3.1 Intimation of change in Board of Directors - Request of M/s. Global Cups and Consumables Pvt. Ltd., KASEZ. M/s Global Cups & Consumables Pvt. Ltd, Shed No.298, A-II, Sector- 11, KASEZ is an approved unit with LoA No. F.No. KASEZ/IA/017/2008-09 dated 05.01.2009, as amended for manufacturing activity of Paper Cups from 100 to 400 ML for hot and cold drinks, Paper Plates for food serve, Paper and Coated paper lids for aluminum foil containers, Disposables Aluminium foil containers from 250 to 850ml, Food Boxes made from paper, Aluminium Foil Warp for food, Tissue Rolls, Napkins etc.

per and Coated paper lids for aluminum foil containers, Disposables Aluminium foil containers from 250 to 850ml, Food Boxes made from paper, Aluminium Foil Warp for food, Tissue Rolls, Napkins etc. 86 Sandwich Boxes and Trading Activity of EPS disposal Tray, Areca Bio degradable plates, Wet 86 Facial Tissue, Cling film for food wrap, Napking, Non woven Mask, Glove, Gown, Aprons and other Hotel, Restaurant, Office and Home utility disposable products to certain terms and conditions enumerated in the aforesaid Letter of Approval. Now the i said unit has intimated about the change in Board of Directors. Unit has submitted that company has carried out restructuring of its capital, consequent to that 95% of the total shareholding is now stands transferred to Mr. Mahesh Rajabhai Jaru(47.5%) and Mr. Anas M. Kochumuhammed (47.5%) on 28.11.2024. Now the said unit has intimated about the change in Board of Directors of the company wherein two new Directors have been appointed in 19

7.5%) and Mr. Anas M. Kochumuhammed (47.5%) on 28.11.2024. Now the said unit has intimated about the change in Board of Directors of the company wherein two new Directors have been appointed in 19

the company and three Directors have been retired. The unit has submitted copy of DIR-12 containing particulars of changes among the directors. Shri Sunil Nair, Authorised Representative and Shri Mahesh Jam, Director being inducted in the company appeared before the Committee to explain the proposal. Shri Nair stated that existing three Directors has resigned from the company as they have no time to concentrate on this business and two new Directors has been inducted in the company and also there is change in shareholding pattern in the company as majority of the shares have been transferred to the new Directors and requested to take the change on records. He further stated that due to Covid their export production was slow and now the new Directors with continue with cup manufacturing and other items approved in their LoA. 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, wherein the change of Directors, etc.

elines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the 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 Directors & shareholding pattern of the company subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit 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 Name/Constitution/partnership/directorship to the Income Tax Department for necessary action at their end. AGENDA ITEM NO. 210.3.2 Request of M/s. Maruti Packaging, KASEZ for change in Partners of the firm. M/s Maruti Packaging, KASEZ is an approved unit for Manufacturing activity of polypropylene bags/sheets, LDPE/LLDPE/HM Bags/Sheets, Strapping rolls and Bopp self Adhesive transparent tapes, Hot-cold coated sheets, plates and strips and trading Activity of all items except prohibited, canalized and restricted items, plastic waste/ scrape, second hand clothing, metal scrap, polyester yarn and battery scraps vide LoA No. KFTZ/IA/1737/98/11073 dated 09.03.1999, as amended from time to time. Now the unit has submitted that two partner have re-signed from the partnership firm and their portion of shareholding has been taken over by the remaining two partners.

amended from time to time. Now the unit has submitted that two partner have re-signed from the partnership firm and their portion of shareholding has been taken over by the remaining two partners. They have submitted attested copy of F. No. 20

partnership deed and also submitted copy of Form-G issued from Registrar of Firms regarding change in partnership. Shri Rakesh Jain, Partner being retired from the firm appeared before the Committee to explain the proposal. Shri Jain stated that they are into packaging business in KASEZ consisting of family members and now he and his Bhabhi have retired from the firm and their shares are being taken over by the two existing partners in the firm and requested to take the change of partners in records. 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, wherein the 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 partnership of the firm subject to submission of Indemnity bond &subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No.

subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit 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 Name/Constitution/partnership/directorship to the Income Tax Department for necessary action at their end. AGENDA ITEM NO. 210.3.3 Intimation of change in Partnership deed of M/s. Jindal Fibres, KASEZ M/s. Jindal Fibres, KASEZ is an approved manufacturing unit for Processing & segregation of textile waste, reconditioning of clothing and manufacturing of yarn and yarn products of every description vide Letter of Approval No. KASEZ/IA/1890/2002-03/20667 dated 03.03.2003, amended. The LoA is valid till 30.06.2026. as Now the said unit has intimated regarding change in partners of the firm wherein one new Partner in the firm and submitted copy of Supplementary Partnership Deed dated 28.12.2024. The unit has submitted copy of PAN, Aadhar & Passport of new partner and also submitted Income Tax Returns, Net worth certificate of new Partner, Ledger Account & Bank Statement of Jindal Fibres showing the details of financial consideration made by the new partner, Ledger Account & Bank Statement of new partner showing the details of financial consideration made in the firm, Affidavit/Undertaking regarding no DRI/Customs case booked against the 21

w partner, Ledger Account & Bank Statement of new partner showing the details of financial consideration made in the firm, Affidavit/Undertaking regarding no DRI/Customs case booked against the 21

on new partner, Indemnity bond and Form-G issued by Registrar of Firms, Kachchh District, Gandhidham regarding change in partnership firm. Shri Jitendra Mittal, Authorised Representative along with Shri Mehfooz Ali Khan, Partner being inducted in the firm appeared before the Committee to explain the proposal. Shri Mehfooz stated that he is into trading of Wipers and now he has been inducted as Partner in the firm & also submitted the details of financial consideration made by him in the partnership firm and also Form G issued by Registrar of Firms and requested to take the change of partners in record. 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, wherein the 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 partnership of the firm 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 Name/Constitution/partnership/directorship to the Income Tax Department for necessary action at their end. AGENDA ITEM NO.

18.10.2021. The Committee also directed to forward the case of change in Name/Constitution/partnership/directorship to the Income Tax Department for necessary action at their end. AGENDA ITEM NO. 210.3.4 Intimation of change in Partnership deed of M/s Plast-O-Fine Industries, KASEZ. M/s Plast-O-Fine Industries, KASEZ is an approved unit for manufacturing of Recycled Plastic Granules & Articles, Methyl Methacrylate monomer, Acrylic Sheets & moulded articles, etc. in Kandla Special Economic Zone vide Letter of Approval No. FTZ/IA/1686/97/10463 dated 27.01.1998, as amended. Now the said unit has intimated regarding change in partners of the firm wherein one new Partner has joined the firm and submitted copy of Partnership Deed dated 01.04.2023. The unit has also submitted copy of Form-G issued from Registrar of Firms regarding change in partnership deed of the firm. Shri Shri Sadbhav V. Agarwal, Partner being inducted in the firm appeared before the Committee to explain the proposal. Shri Agarwal stated that his father and M/s. Bhartiya Plastic Udyog Pvt. Ltd., wherein his father is one of the Director e partners in the firm and now he has been 22

ttee to explain the proposal. Shri Agarwal stated that his father and M/s. Bhartiya Plastic Udyog Pvt. Ltd., wherein his father is one of the Director e partners in the firm and now he has been 22

inducted as new partner in the firm and requested to take the change of partners in records. 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, wherein the 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 partnership of the firm subject to submission of Indemnity bond &subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit 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 Name/Constitution/partnership/directorship to the Income Tax Department for necessary action at their end. AGENDA ITEM NO. 210.3.5 Permission for Enhancement of production capacity- Request of M/s. Transworld Furtichem Pvt. Ltd. (Unit-I), KASEZ. M/s. Transworld Furtichem Pvt. Ltd. (Unit-I), Plot No. 353 & 367, Sector-IV, Kandla Special Economic Zone, Gandhidham is an approved unit for Manufacturing of N.P.K. Fertilizers vide Letter of Approval No.

nsworld Furtichem Pvt. Ltd. (Unit-I), Plot No. 353 & 367, Sector-IV, Kandla Special Economic Zone, Gandhidham is an approved unit for Manufacturing of N.P.K. Fertilizers vide Letter of Approval No. KASEZ/IA/024/2004-05 dated 26.10.2004 amended/ extended from time to time. They commenced their authorized activities w.e.f 15.02.2007 and their LoA is valid up to 15.02.2027. The Committee noted that the request of the unit for Enhancement of production capacity of the company was placed before 206thUAC meeting held on 30.09.2024 and the UAC decided to defer their proposal with direction to the DC office to examine the issue of the notification with regard to green belt area as per pollution norm. The Committee has also directed to DC office to get the report from the Estate Management Section with regard actual green belt area maintained by the unit as per pollution norms. The matter was examined in light of Notification dated. 25.06.2014 issued by Ministry of Environment, Forest and Climate Change which clarify the category of fertilizer under RED and Orange category: Column Project or RED Activity ORANGE Condition 5(a) Chemical All projects including All single super Granulation 23

Change which clarify the category of fertilizer under RED and Orange category: Column Project or RED Activity ORANGE Condition 5(a) Chemical All projects including All single super Granulation 23

on fertilizer all single super with production except granulation of chemical fertilizer. phosphate without H2S04 production and granulation of chemical fertilizer. of single phosphate H2S04 super phosphate powder exempt. is However, previously vide Notification dated. 14.09.2006, Ministry of Environment, Forest and Climate Change has categorized all chemical fertilizer in RED category which are as follows: Column Project Activity RED ORANGE CONDITIONS or 5(a) Chemical fertilizer All project The EM section has submitted its report considering “STANDARD TERMS OF REFERENCE [TOR] FOR EIA/EMP REPORT FOR PROJECTS/ACTIVITIES REQUIRING ENVIRONMENT CLEARANCE UNDER EIA NOTIFICTION, 2006” issued by the CPCB/MoEFCC (Ministry of Environment, Forest & Climate Change) vide sub point (ix) of point 7 Impact and Environment Management Plan [see page no. 154] and the same is reproduced as under: “Action plan for the green belt development plan in 33% area i.e. land with not less than 1500 trees per ha. Giving details of species, width of plantation, planning schedule etc. shall be included. The green belt shall be around the project boundary and a scheme for greening of the j'oads used for the project shall also be incorporated.

f plantation, planning schedule etc. shall be included. The green belt shall be around the project boundary and a scheme for greening of the j'oads used for the project shall also be incorporated. ” The UAC was informed that with available green belt area, the unit is short of 33% criteria of maintaining green belt of total area as per MoEF&CC guidelines. Now the said unit has again requested for enhancement of production capacity and submitted revised proposal along with layout plan showing green belt area. Shri P. S. Shukla, Group General Manager along with Shri Hiren Vora, Manager of the company explained their proposal. Shri Shukla stated that for the enhancement of production capacity they are going to manufacture only NPK products and there will be no import of sulphuric acid and the proposed production capacity enhancement will be undertaken in their allotted Plot No. 345 & 348 for which they have submitted detailed layout plan showing the green belt area. 24

ic acid and the proposed production capacity enhancement will be undertaken in their allotted Plot No. 345 & 348 for which they have submitted detailed layout plan showing the green belt area. 24

The Committee noted that the previous proposals of enhancement of production capacity of NPK submitted by the unit was processed with sulphuric acid. However, they are claiming to manufacture NPK without sulphuric acid. In reply, Shri. P.S Shukla informed that they have revised their proposal without sulphuric acid and submitted layout plan having 33% green belt area. The Committee directed the DC office to examine the manufacturing process of NPK without sulphuric acid as the unit is currently manufacturing NPK in their plant. The Committee asked the unit’s representatives as to whether they have complied to the green belt norms as required for their industry. In reply, Shri Shukla stated that in their existing area where they are undertaking manufacturing activity they are short of 33% green belt area, they have proposed green belt area and considering both the allotted area, they are fulfilling the requirement of 33% green belt area.

manufacturing activity they are short of 33% green belt area, they have proposed green belt area and considering both the allotted area, they are fulfilling the requirement of 33% green belt area. He further stated that manufacturing of NPK products have been prescribed under Orange category and only for Red category maintaining 33% green belt area is mandatory. proposal for enhancement of production capacity from 1,44,000 MTs to 3,00,000 MTs per annum subject to condition of manufacturing process of NPK fertilizer without sulphuric acid and also subject to physical verification of units premises with regard to compliance of green belt norms by the unit. AGENDA ITEM NO. 210.3.6 Permission to warehouse goods on behalf of DTA client/Foreign clients

• Request of M/s. Cargo Care Agency, KASEZ. 3 The Committee noted that M/s. Cargo Care Agency, KASEZ has requested for permission for warehousing activity of additional items. Shri Gofia Prabhakar, Partner of the firm explained their proposal. Shri Prabhakar informed that they have requested for permission for warehousing of additional items such as trolly bags, travelling bags, food items, etc. He further stated that the items proposed at Sr. No. 2 is spare parts of generator sets, Sr. No. 3, 4 & 5 will be for export only, Sr. No. 6 & 7 will be for DTA, Sr. No. 8 & 9 they will comply with FSSAI norms. The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit except items at Sr. No.

rms. The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit except items at Sr. No. 1 to 9, 11, except ITC HS 62141040, 62143010, 62144010, 62149041, 62149051, 62149061, 62149091 from Sr. No. 12 of their proposal, subject to the unit fulfilling NFE criterion and also subject to following conditions: 25

i) None of the items which are restricted or prohibited will be allowed to 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. Further, the unit must ensure that they should have a tamper­ proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. Further, the items at Sr. No. 3, 4 & 5 will be for 100% export and no DTA sale of the proposed warehoused goods will be allowed. 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.

allowed. 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. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the unit will give an undertaking that none of the items proposed 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. ii) iii) iv) v) vi) vii) viii) ix) x) AGENDA ITEM NO. 210.3.7 Permission to warehouse goods on behalf of DTA/Foreign clients - Request of M/s. Soobaika Warehouse LLP, KASEZ. The Committee noted that M/s. Soobaika Warehouse LLP, KASEZ has requested for permission for warehousing activity of additional items. Shri Mohit Bhanushali, Partner of the firm explained their proposal. Shri Mohit informed that they have requested for permission for warehousing of additional items i.e. clay articles, ceramic table ware items. 26

hali, Partner of the firm explained their proposal. Shri Mohit informed that they have requested for permission for warehousing of additional items i.e. clay articles, ceramic table ware items. 26

The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients submitted by the unit subject to the unit fulfilling NFE criterion and If they will warehouse goods and also subject to following conditions: None of the items which are restricted or prohibited will be allowed to 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. Further, the unit must ensure that they should have a tamper­ proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.

ration by the UAC. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the unit will give an undertaking that none of the items proposed 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. as i) ii) hi) iv) v) vi) vii) viii) AGENDA ITEM NO. 210.3.8 Whether Intra-zone purchase made by the M/s Flamingo Logistics (Unit-II) comes under the violation of LoA granted for manufacturing service unit under Rule 18(6) of SEZ Rules, 2006 or not. M/s Flamingo Logistics (Unit-II), KASEZ is an approved unit with LoA No.22/2022-23 dated 28.02.2023 for manufacturing activity, as amended subject to certain terms and conditions enumerated in the aforesaid Letter of Approval under Rule 18(6) of SEZ Rules, 2006. It was brought to the notice of the Committee that the unit has submitted that vide Intra SEZ Transfer Req. ID 372302115846 they have procured raw material from A D International USA INC A/C: SWG Nutraceuticals, Kandla Special Economic Zone on behalf of their Foreign 27

that vide Intra SEZ Transfer Req. ID 372302115846 they have procured raw material from A D International USA INC A/C: SWG Nutraceuticals, Kandla Special Economic Zone on behalf of their Foreign 27

Minutes of the 210th Unit Approval Committee Meeting of Kanclla SEZ held on Client Muscle Fusion FZE vide Inv. No. US1100 amounting USD 15000.00. Further, they have remitted USD 15000 to A D International USA INC against Inv. No. USD 1100 Dt. 25.09.2023. Then unit submitted that they have procured the materials from SWG Nutraceuticals, KASEZ and on the basis of the said purchase unit has requested to consider their activity as the authorized operations for considering the date of commencement and extend their LoA for next 5 years. The Committee noted that the unit has been granted LoA under Rule 18(6) of SEZ Rules, 2006 wherein it has been stipulated that capital goods, raw materials including consumables sub-assemblies, components, semi­ finished goods shall be supplied by the Overseas Entity free of cost and in the instant case the unit has procured the materials from SWG Nutraceuticals which is violation of terms and conditions of LoA. Further, the Committee also noted that in this matter, the DC Customs has also submitted its report wherein it has been mentioned that goods falling under the HSN Code - 21061000 is not mentioned in the list of raw materials in the LoA No.22/2022-23 dated 28.02.2023 granted to the unit and accordingly, goods falling under the HSN Code - 21061000 does not appear to be allowed to be procured by them as per the LoA granted.

the LoA No.22/2022-23 dated 28.02.2023 granted to the unit and accordingly, goods falling under the HSN Code - 21061000 does not appear to be allowed to be procured by them as per the LoA granted. Therefore, the Approval Committee after due deliberation decided to initiate action against the unit for violation of terms and conditions of LoA and directed the DC office to issue Show Cause Notice to the unit and adjudicate the same. AGENDA ITEM NO. 210.3.9 Monitoring of ANNUAL PERFORMANCE REPORT (APR) for the Financial Year 2022-23, as per provisions of Rule 54 of SEZ Rules, 2006 As per Rule 54 of the SEZ Rules, 2006, the performance of the units shall be monitored by the Approval Committee as per the guidelines given under Annexure appended to these rules. The Committee perused the status, in respect of 316 units placed before them. The Committee noted out of 316 working units, 271 units have submitted APRs and 45 units have not submitted APRs for the year 2022- 23. Further, out of 271 units who have submitted APRs, 30 units have failed to achieve positive Net Foreign Exchange Earnings and out of 30 units who have failed to achieve positive NFE, 05 units have failed to achieve positive NFE in their lst& 2nd year of their 5 year block period; 09 units have failed to achieve positive NFE in 3rd and 4th year of their 5 year block period and 16 units have failed to achieve positive NFE in 5th year of their 5 year block period. 28

period; 09 units have failed to achieve positive NFE in 3rd and 4th year of their 5 year block period and 16 units have failed to achieve positive NFE in 5th year of their 5 year block period. 28

The Committee noted that in respect of the NFE negative cases at the end of 5th year of their 5 year block period, out of 16 units - (1) 1 unit has been issued SCN and adjudication has also been completed, (2) 1 unit has achieved NFE cumulatively in their 5 year block period with regard to the LoA granted to the unit for manufacturing and trading activity, (3) 16 units of plastic recycling units, it was them as their LoAs were renewed in piece-meal basis from 01.12.2018 till 2021-22 and the renewal of LoA for 5 years was issued from 27.08.2022 to 26.08.2027.The Committee also noted that in respect of the NFE negative at the end of 3rd& 4th year of their 5 year block period, out of the 09 decided not to initiate penal action against cases units - (1) 2 units have achieved positive NFE at the end of five-year block period, (2) 4 units have been issued SCN at the end of five-year block period and adjudication has also been done, (3) 2 units who have not achieved positive NFE, SCN is being issued to both the units, (4)1 unit is plastic recycling unit, it was decided not to initiate penal action against the unit as their LoA were renewed in piece-meal basis from 30.12.2020 to 26.08.2022 and the renewal of LoA for 5 years was issued from 27.08.2022 to 26.08.2027.

t to initiate penal action against the unit as their LoA were renewed in piece-meal basis from 30.12.2020 to 26.08.2022 and the renewal of LoA for 5 years was issued from 27.08.2022 to 26.08.2027. Hence, the Committee decided to issue SCN only to 2 units who have failed to achieve positive NFE in the 3rd year of their 5 year block period. After due deliberation, the Approval Committee directed the DC’s office to take following actions as under: - To issue SCN to 2 units who have failed to achieve positive NFE in 3rdyear of their 5 year block period. To place the 05 units who failed to achieve positive NFE in their lst& 2nd year of their 5 year block period under the watch list as per monitoring guidelines. , ' I UAC decided that non-submission of APRs beyond the time period of submission of APRs is violation of BLUT condition and also of Rule 22 of SEZ Rules, 2006. Therefore, UAC decided to issue SCN to these 45 erring units for imposition of penalty under FT (D&R) Act, 1992 read with Rule 54 of SEZ Rules, 2006. The Committee also noticed that there were delays in filing of APRs by the KASEZ units within the stipulated time period as pointed out by the Auditor and decided that precautionary letters may be issued to all the KASEZ units to submit their APRs within the stipulated time period prescribed failing which penalty will be imposed on the units for late submission of APRs as per decision taken in the 203rd UAC meeting held on 28.06.2024. 1. 2. 3. 4. Other observations The Committee also directed the DC office that the units who

the units for late submission of APRs as per decision taken in the 203rd UAC meeting held on 28.06.2024. 1. 2. 3. 4. Other observations The Committee also directed the DC office that the units who have been granted approval in the UAC may be given 3 weeks’ time to 29

on submit the requisite documents/undertaking otherwise the approval granted by the UAC will be liable for cancellation. 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 cancellation including action 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. (Dine Development CommisMoner Kandla Special Economic Zone ) 30