Minutes of the 212th meeting of Approval Committee

Minutes of the 212th Unit Approval Committee Meeting of Kandla SEZ held on 28.03.2025 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. (Video Conferencing mode).
2. Shri. Vincent Colaco : Manager R. M., DIC, Bhuj (Video Conferencing mode).
3. Shri. Bharat Nakum : Appraiser Customs, Rep. of Commissioner of Customs, Kandla.
4. Shri Ashish Kumar : 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 212.1 Review/Confirmation of the minutes of last meeting (211thUAC) of the Approval Committee: - Minutes of the last meeting of Unit Approval Committee were confirmed.

Minutes of the 212th Unit Approval Committee Meeting of Kandla SEZ held 28.03.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh on 212.1 REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 212.1.1 Request of M/s. REFINE JUNCTION SEZ PARK LTD additional operation. KASEZ for raw materials and finished goods for their authorized M/s. Refine Junction SEZ Park Ltd, KASEZ is an approved unit for manufacturing activity of base oil, Distallate oil etc. vide Letter of Approval No. 13/2024-25 dated.04.07.2024 which was issued to M/s. Stash Barn Enterprises, manufacturing LoA which was transferred to M/s. Refine Junction SEZ Park Pvt.

late oil etc. vide Letter of Approval No. 13/2024-25 dated.04.07.2024 which was issued to M/s. Stash Barn Enterprises, manufacturing LoA which was transferred to M/s. Refine Junction SEZ Park Pvt. Ltd. in 206th UAC meeting held on 30.09.2024. Shri Tanishq Dhoka, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Tanishq stated that their proposal was deferred in the last UAC meeting with direction to submit specific list of items required for additional manufacturing activity and also clearance ol outstanding rental dues for which they have submitted the required details and also cleared pending rental dues. The Committee asked the representative of the unit as to whether they have completed the installation of plant & machinery and have started their authorised operations of manufacturing activity or not. In reply, Shri Tanishq stated that almost all the plant & machinery have been installed in their factory and they are now ready to start their authorised manufacturing activity in a couple of days. He further stated that they have invested about Rs. 10 crores in plant & machinery. The Committee noted that the ITC HS code for finished goods at Sr. No. 4 and raw materials at Sr. No. 2 same and asked the representative of the unit as to why the finished goods and raw materials ITC HS code are the same.

he ITC HS code for finished goods at Sr. No. 4 and raw materials at Sr. No. 2 same and asked the representative of the unit as to why the finished goods and raw materials ITC HS code are the same. In reply, Shri Tanishq stated that they will undertake blending and distillation of raw materials @ 200 degree centigrade to get the finished goods grease/industrial oil. are The Committee further noted that the unit has not submitted of funds/working capital & ITRs of Directors and directed the representative of the unit to submit source of funds/working capital 86 ITRs of Directors of the company. The unit representative informed that there will be investment on plant 86 machinery and working capital requirement will be met by Director’s personal fund and ITRs of Directors will be submitted. The Committee also noted that the raw materials item at Sr. No. 7 86 17 are restricted items allowed through STE only and hence the Committee decided not to permit the said items in their raw material lists. source no 2

d that the raw materials item at Sr. No. 7 86 17 are restricted items allowed through STE only and hence the Committee decided not to permit the said items in their raw material lists. source no 2

Minutes of the 212* Unit Approval Committee Meeting of Kandla SEZ held on 28.03.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, The Approval Committee after due deliberation decided to approve the proposal for addition of four items in manufacturing activity in their existing LoA except items at Sr. No. 7 & 17 of the raw material lists of the Agenda subject to furnishing source of funds/working capital & ITRs of Directors of the company and also subject to standard terms and conditions: - Any restrictions on import/export of manufacturing items and its raw materials will apply. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. 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, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.

will prevail. 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. 212.1.2 Permission for addition of items in manufacturing activity in the KASEZ/IA/ 24/2017-1Sdated existing Letter of Approval No. 01.09.2017 - Request of M/s. Kahuna Industries Pvt. Ltd. (Unit II), KASEZ. M/s. Kahuna Industries Pvt. Ltd. (Unit II) situated at Plot No. 272/C, SECTOR - 4, KASEZ were issued a letter of Approval by the Development Commissioner. Kandla Special Economic Zone vide 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. No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposal.

ity in their existing LoA. 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 recently DRI has initiated inquiry against two of the units of KASEZ indulged in export of garnet and a reference is made to the Ministry on the issue for clarification. LOA No.

28.03.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh on AGENDA ITEM NO. 212.1.3 Request for broad banding of additional items in their existing Manufacturing and Trading activity - Request of M/s GKN Chemical India Pvt. Ltd., KASEZ. M/s. GKN Chemical India Pvt. Ltd., KASEZ is an approved unit with LoA No.18/2022-23 dated 20.01.2023 KASEZ/IA/GKN/18/2022-23 for manufacturing and trading activity subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. issued from F. No. Now the said unit has requested for broad banding of items in their manufacturing and trading activity. The unit has requested for addition of items in Finished Goods and Raw Material in their existing operations and submitted list of Finished Goods and Raw7 Material along with their ITC HS Code. Shri N. Seenivasan, Managing Director of the company explained their proposal. Shri Seenivasan explained that they are into multiple business of chemical & petrochemicals, FMCG products and this year their turnover is around Rs.

ector of the company explained their proposal. Shri Seenivasan explained that they are into multiple business of chemical & petrochemicals, FMCG products and this year their turnover is around Rs. 1200 crores and now they intend to add some items for manufacturing activity & trading activity and also addition of raw materials in their existing LoA. The Committee noted that the unit has not submitted the projected NFE for the proposed items in manufacturing and trading activity and also there does not exist ITC HS Code with regard to one raw material Naptha. In reply> Shri Seenivasan gave the projected NFE for the proposed items and also correct ITC HS Code of raw material Full Range Naptha and further stated that from the raw material naptha, the finished goods which they will manufacturing will be used in strengthening of thread used for textile machine oil. The Approval Committee after due deliberation decided to approve the proposal for addition of items in manufacturing activity and trading activity and also addition of raw materials in their existing LoA, subject to standard terms and conditions: 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 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. ii) iii) 4

ly 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. ii) iii) 4

28.03.2025 at on 11:00 hrs under the Chairmanship of Shri Dinesh Singh, 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, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing, and trading activities and earmark separate space for all the activities with provisions of CCTV & other equipments. the unit will submit separate APRs for their iv) v) vi) Further, manufacturing & trading activities. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.

rading activities. 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 the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. Further, the unit will give an undertaking that none of the items proposed and its raw materials & trading items are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items found in negative list or hazardous in nature, penal action may be initiated against them. vii) viii) ix) x) are AGENDA ITEM NO. 212.1.4 Application for setting up of a Drum Manufacturing unit in KASEZ- Request of M/s GKN Chemical India Pvt. Ltd., Unit-II, KASEZ. M/s. GKN Chemical India Pvt. Ltd. Unit-II, KASEZ is an approved unit with LoA No.21/2024-25 dated 15.10.2024 issued from F. No. KASEZ/IA/21 / 2024-25 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 permission to establish a drum manufacturing unit at Plot No. NZ-28, New Zone Area, Kandla Special Economic Zone for own consumption as well as for domestic trading. Shri N. Seenivasan, Managing Director of the company explained their proposal.

it at Plot No. NZ-28, New Zone Area, Kandla Special Economic Zone for own consumption as well as for domestic trading. Shri N. Seenivasan, Managing Director of the company explained their proposal. Shri Seenivasan stated that they propose to establish drum manufacturing unit in three shifts wherein they will manufacture 1,100 drums in each shift and they plan to manufacture 30,000 drums per month all in-house. The Committee noted that the unit has not submitted the projected NFE for the proposed drum manufacturing unit and also details of finished goods and raw materials required. In response, Shri Seenivasan submitted the projected NFE for the proposed drum manufacturing unit and also

on finished goods and raw materials list alongwith ITC HS Code required for drum manufacturing. The Approval Committee after due deliberation decided to approve the proposal for setting up drum manufacturing unit in their existing LoA, subject to standard terms and conditions. AGENDA ITEM NO. 212.1.5

Subject: Permission for broad banding of manufacturing activity in the

existing Letter of Approval No. 001/2010-11 dated 28.04.2010 - Request of M/s Harmann Lever Exim, KASEZ (earlier M/s. India International), a unit of Trading and Warehousing service activity in KASEZ M/s Harmann Lever Exim, KASEZ (earlier M/s. India International) is approved unit for Trading Activity vide LoA No.001/2010-11 issued from amended. an F. No. KASEZ/IA/001/2010-11 dated 28.04.2010, as Warehousing service activity was added to their LoA vide LoA dated 15.07.2022. The LoA of the unit is valid upto 10.05.2026. Now the said unit has requested for addition of manufacturing activity in their existing LoA. Shri Bipin Singh, Partner along with Shri Rajiv Singh, Manager and Shri Abhimanyu Yadav, Investor of the company appeared before the Committee to explain the proposal. Shri Rajiv stated that they propose to add manufacturing activity of pan masala, gutkha, etc. for 100% export in their existing LoA for trading and warehousing activity in KASEZ. He further stated that they propose to manufacture pan masala, tobacco with & without Gutkha & other mouth freshener and the raw materials proposed will be imported and also procured from DTA. The Committee asked the representatives of the unit as to whether the brand name of the products proposed to be manufactured have been registered.

osed will be imported and also procured from DTA. The Committee asked the representatives of the unit as to whether the brand name of the products proposed to be manufactured have been registered. If reply, Shri Rajiv stated that the brand name of the products has not been registered and they will apply for brand name registration once approval is granted to them. The Committee further asked the representative about the source of funds proposed for the manufactured products and the quantum of materials required in the finished goods. In reply, Shri Rajiv stated that the 70-80% of the funds will be from their own source and rest will be taken from the bank. Regarding raw materials, he stated that 50-60% of betel nut will be used in their finished goods and major import will be areca nut which will be imported from Indonesia, Thailand, etc. raw 6

28.03.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, The Committee further noted that the unit is in rental dues to the tune of Rs. 12.27 lakhs and in the earlier UACs the unit was directed to clear the outstanding rental dues & then come up in the UAC for any for addition of items. However, the unit has not cleared the request outstanding rental dues and again submitted their proposal for addition of manufacturing activity.

en come up in the UAC for any for addition of items. However, the unit has not cleared the request outstanding rental dues and again submitted their proposal for addition of manufacturing activity. The Committee directed the unit representatives to first clear the pending rental dues and then come up in the UAC for any new proposal of addition of items. The Approval Committee after due deliberation decided to defer the proposal with direction to the unit to register their brand name & furnish ITRs of partners for last 3 years and business agreement with the investor company on whose behalf they are going to undertake manufacturing activity. The Committee also directed the unit to submit the composition/ consumption of major raw materials in their finished goods. The Committee also directed the unit to clear the outstanding rental dues failing which appropriate action under the Public Premises (Eviction of Unauthorised Occupant) Act, 1971 may be initiated. AGENDA ITEM NO. 212.1.6 Addition of items in Trading activity and Warehousing service Activity in their existing LoA - Request of M/s. M M International, KASEZ. M/s MM International, KASEZ is an approved unit with LoA No.

Addition of items in Trading activity and Warehousing service Activity in their existing LoA - Request of M/s. M M International, KASEZ. M/s MM International, KASEZ is an approved unit with LoA No. 04/2023-24 dated 30.05.2023, as amended for Trading activity and Warehousing service activity, subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. Now the said unit has requested for addition of items in trading and warehousing service activity in their existing LoA. Shri Suleman Khan, Proprietor alongwith Shri Sadankhan, Authorised Representative of the firm explained their proposal. Shri Suleman stated that they have recently started their warehousing service activity in KASEZ and now they propose to include some items in their trading and warehousing activity. The Committee noted that the unit has not submitted the KYC & ITRs of last 3 years of their clients on whose behalf they will warehouse their goods and also source of finance from which they will undertake trading activity. Further, the Committee also noted that they have not deposited lease rent for last four quarter. Therefore, the Approval Committee after due deliberation decided to defer the proposal with direction to the unit to deposit pending lease rent and submit KYC & ITRs of last 3 years of their clients on whose behalf they

Committee after due deliberation decided to defer the proposal with direction to the unit to deposit pending lease rent and submit KYC & ITRs of last 3 years of their clients on whose behalf they

will warehouse the goods and also the additional trading activity. AGENDA ITEM NO. 212.1.7 Request for broad banding of additional item in manufacturing activity in their existing Letter of Approval No. KASEZ/IA/030/2010-11 dated 29.11.2010 for Manufacturing activity, as amended issued to M/s Oswal Tradex, KASEZ. of funds/finance for undertaking source M/s Oswal Tradex, KASEZ is an approved unit for Free Trade and Warehousing Service Activity and manufacturing activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/030/2010-11 / 719- 722 dated 29.11.2010, as amended. Now the said unit has requested for broad-banding of additional item m manufacturing activity in their existing LoA for Manufacturing activity. Shri Pritesh Parekh, Partner of the firm appeared before the Committee to explain the proposal. Shri Parekh stated that they manufacturing and trading activity and now they propose to include one item in their manufacturing activity wherein they will import sebacic acid in raw form which will then be processed, sorted, packed and exported. The Committee noted that the unit has submitted incorrect ITC HS for the proposed item to be manufactured and also they have not submitted the list of raw materials proposed.

, packed and exported. The Committee noted that the unit has submitted incorrect ITC HS for the proposed item to be manufactured and also they have not submitted the list of raw materials proposed. In reply, Shri Parekh stated that they have submitted the correct ITC HS code for the finished goods and further stated that the raw materials and finished goods ITC HS code is same and they will import sebacic acid in powder form which wall be imported from China, Far East and then processed and sorted in sortex machine to remove impurities and the finished goods will be exported to Japan, USA, Europe. The Committee noted that proposed activity of the unit, whether it is manufacturing or trading, is not clear as both raw material and finished goods have same HSN code. The Approval Committee after due deliberation decided to defer their proposal with direction to the unit to submit the brief process of the item as to whether the same fall within the ambit of manufacturing alongwith process flow chart of item to be manufactured, list of raw' materials required for manufacturing the proposed item along with ITC HS Code and also the details of capital goods required for manufacturing of proposed item. The Committee also directed the unit to clear the outstanding rental dues. are into AGENDA ITEM NO. 212.1.8 Request for Addition of items in Trading Activity by M/s. Shri Khatushyam Tradelinks, KASEZ 8

Committee also directed the unit to clear the outstanding rental dues. are into AGENDA ITEM NO. 212.1.8 Request for Addition of items in Trading Activity by M/s. Shri Khatushyam Tradelinks, KASEZ 8

28.03.2025 at on 11:00 hrs under the Chairmanship of Shri Dinesh Singh, approved unit for M/s. Shri Khatushyam Tradelinks, is an warehousing service (15 items) and trading activity (14 items) in KASEZ. The unit have been granted Letter of Approval No. 31/2020-21 dated 28.12.2020 issued vide F.No. KASEZ/IA/31/2020-21, as amended. Now the said unit has requested for addition of new items for trading activity in their existing LoA. No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposal. Further, the Committee also noted that the unit is in rental dues of about Rs. 4.75 lakhs (8 quarter) for the period upto Mar’25 and directed the DC office to inform the unit to clear the outstanding rental dues failing which appropriate action under the Public Premises (Eviction of Unauthorised Occupant) Act, 1971 may be initiated. 212.2 MISCELLANEOUS ITEMS AGENDA ITEM NO. 212.2.1 Intimation of change in Partnership deed of M/s Vedanshi Impex, KASEZ. M/s. Vedanshi Impex, KASEZ is an approved unit with LoA dated 28.11.2022 issued from F. No. KASEZ/IA/16/2022-23 for Trading activity of (i) Wine, (ii) Beer and (hi) All kind of Liquor, as amended. The Committee noted that the request of M/s.

it with LoA dated 28.11.2022 issued from F. No. KASEZ/IA/16/2022-23 for Trading activity of (i) Wine, (ii) Beer and (hi) All kind of Liquor, as amended. The Committee noted that the request of M/s. Vedanshi Impex, KASEZ for change in partnership of the firm was deferred in the 211th UAC meeting held on 28.02.2025 with direction to the unit to submit details of financial consideration made by the incoming partner along with detailed bank statement, net worth and ITRs of the new Partner for the last 3 years Now the said unit has submitted the net worth certificate of new partner and bank statement of the unit wherein showing the details of financial consideration made by the new partners. For ITR of last 03 years, the unit has stated that incoming partner is an NRI and hence there is no ITR of last 3 years. Shri Yashodhan Ramanna Shetty, Partner being inducted in the firm appeared before the Committee to explain the proposal. Shri Shetty stated that they have submitted the required documents for change in partners of the firm and requested to take the change in Partners of the firm on 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

ee 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

on approved mergers and demergers, change of constitution, wherein change of Directors, etc. the may be undertaken by the Unit Approval Committee (UAC). The Committee also noticed that they are in rental dues to the tune of Rs. 3.45 lakhs which is due since last 4 quarters. Therefore, the Approval Committee after due deliberation decided take on record the proposal of change in partnership of the firm subject to submission of Indemnity bond &subject to submission of 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. to an 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. 212.2.2 Request of M/s. Babu International, KASEZ for change in Partners of the firm. M/s Babu International, KASEZ is an approved unit for manufacturing of Shoddy Synthetic Yarn, Shoddy Woolen Yarn, Blankets Synthetic Pulled Fibre, Blazer Cloth and furnishing Fabrics includes an intermediate product vide LOA No.

an approved unit for manufacturing of Shoddy Synthetic Yarn, Shoddy Woolen Yarn, Blankets Synthetic Pulled Fibre, Blazer Cloth and furnishing Fabrics includes an intermediate product vide LOA No. KASEZ/IA/1922/2003-04 dated 16.06.2003, as amended from time to time. Now the unit has submitted that one partner has retired from the partnership firm and his portion of shareholding has been taken over by his father who is the existing partner in the firm. They have submitted attested copy of partnership deed dated 01.04.2021. Shri Devjibhai Maheshwari, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Maheshwari stated that one partner has retired and his share has beenand partner has been induced in the firm and requested to take the record. one new same on The Committee noted that the unit has not submitted the Form-G from Registrar of Firms and directed the unit representative to submit Form- G from Registrar of Firms for change in partners of the firm. The Approval Committee after due deliberation decided to defer their proposal regarding change in Partnership of the firm and directed the unit to submit the copy of Form G issued by Registrar of Firms. 10

val Committee after due deliberation decided to defer their proposal regarding change in Partnership of the firm and directed the unit to submit the copy of Form G issued by Registrar of Firms. 10

28.03.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh AGENDA ITEM NO. 212.2.3 Intimation of M/s. GTMC Exports (A unit of Golden Tobacco Mfg. Co. Pvt. Ltd.), KASEZ for change in Directors of the company. approved unit for manufacturing M/s GTMC Exports, KASEZ is an activity in KASEZ vide LoA No. KASEZ/IA/ 19/2014-15 dated 13.03.2015, as amended. Now the unit has intimated regarding change in Directorship of the company wherein two Directors have been appointed in the company. No representative of unit appeared before the Committee to explain the proposal. The unit vide email dated 27.03.2025 has shown their inability to attend the UAC meeting. Therefore, the Approval Committee after due deliberation decided to defer their proposal. AGENDA ITEM NO. 212.2.4 Intimation for change in Partnership of M/s. JMBM Warehousing, KASEZ. M/s. JMBM Warehousing, KASEZ is an approved unit with LoA dated 09.12.2020 for Manufacturing Activity, Trading Activity and warehousing service activity, as amended. Now the said unit has intimated regarding change in partnership of the firm wherein old partners have retired from the firm and new partners have been inducted in the firm. No representative of unit appeared before the Committee to explain the proposal. The unit vide email dated 27.03.2025 has shown their inability to attend the UAC meeting.

been inducted in the firm. No representative of unit appeared before the Committee to explain the proposal. The unit vide email dated 27.03.2025 has shown their inability to attend the UAC meeting. Therefore, the Approval Committee after due deliberation decided to defer their proposal. Further, the Committee also noted that the unit is in rental dues of about Rs. 5.89 lakhs (5 Quarter) for the period upto Mar’25 and directed the DC office to inform the" unit to clear the outstanding rental dues failing which appropriate action under the Public Premises (Eviction of Unauthorised Occupant) Act, 1971 may be initiated. AGENDA ITEM NO. 212.2.5 Intimation for change in constitution of company on conversion of company from Private Limited Company to Limited Company - Request of M/s. Jindal Textile Industries Pvt. Ltd., KASEZ. M/s. Jindal Textile Industries Pvt. Ltd., Kandla Special Economic Zone, Gandhidham has issued with an in principal LoA vide letter dated 10.01.2025 for setting up a unit in KASEZ for Manufacturing Activity. 11

extile Industries Pvt. Ltd., Kandla Special Economic Zone, Gandhidham has issued with an in principal LoA vide letter dated 10.01.2025 for setting up a unit in KASEZ for Manufacturing Activity. 11

Minutes of the 212th Unit Approval Committee Meeting of Kandla f SEZ held on Now the said unit has intimated regarding change in constitution of company on conversion of company from “Private Limited” to “Public Limited Company” and submitted copy of "certificate of incorporation consequent upon conversion to public company" dated 18.09.2024 issued by Registrar of Companies, Haryana. Shri Ashwani Goyal, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Goyal stated that their company has been converted from Pvt. Ltd. to Ltd. company and requested to take the change in constitution of the company on record. The Committee noted that there is change in constitution of company from Private Limited to Public Limited Company and further there is no change in Directors and shareholding pattern of the company. The Committee further 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 approve and take on record the proposal of change in constitution of companv from Private Limited to Public Limited Company as above 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. 212.2.6 Intimation of change in Partnership deed of M/s Vimal Trading, KASEZ. M/s Vimal Trading, KASEZ is an approved unit for trading /warehousing service activity. The unit has been granted Letter of Approval dated 31.01.2017, issued vide F.No. KASEZ/IA/21/2016-17, as amended. Now the said unit has intimated regarding change in partners of the firm wherein three Partners have retired from the firm and one new Partner has joined the firm and submitted copy of Partnership Deed of Admission- cum-Retirement dated 08.02.2025. No representative of unit appeared before the Committee to explain the proposal. The unit vide email date<h 27.03.2025 has shown to 12

rtnership Deed of Admission- cum-Retirement dated 08.02.2025. No representative of unit appeared before the Committee to explain the proposal. The unit vide email date<h 27.03.2025 has shown to 12

28.03.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, their inability to attend the UAC meeting. Therefore, the Approval Committee after due deliberation decided to defer their proposal. The Committee further noted that the unit has not submitted the Form-G, Net worth certificate of new partner, Details of financial consideration made by the incoming partner along with detailed bank statement and revised layout plan of the unit premises demarcation of trading and warehousing area as directed by UAC in its 209* UAC meeting and directed the DC office to inform the unit to submit the same. AGENDA ITEM NO. 212.2.7 Request to update revised ITC HS codes of already approved items - Request of M/s. PPE Safety Pvt. Ltd., KASEZ M/s. PPE Safety Pvt. Ltd., KASEZ is an approved unit for Manufacturing Activity of Readymade Garments, knitted Garments, Workwear & Made ups, Cotton Mask, Non-Woven Laminated/Disposable Coverall, Non Woven Shoes Cover and Trading Activity of 20 items vide LoA KASEZ/IA/020/2011-12/12270 dated 29.12.2012 as amended from time to time. Now the said unit has requested for updation of ITC HS codes of items, which were already approved items in their LoA for manufacturing and trading activity. Shri Shailendra Limbani, Managing Director and Shri Jayesh V., Manager of the company appeared before the Committee to explain the proposal.

ms in their LoA for manufacturing and trading activity. Shri Shailendra Limbani, Managing Director and Shri Jayesh V., Manager of the company appeared before the Committee to explain the proposal. Shri Limbani stated that due to change in ITC HS code in the DGFT website for the items approved in their LoA for manufacturing and trading activity, they have requested for updation of HS codes of shoe cover and coverall for manufacturing and trading activity. The Committee noted that for item at Sr. No. 2 & 3, the earlier approved items was in chapter 63 and now they have requested for updation of the same under chapter 39 and asked the Directors the reasons for change in chapter heading. In reply, Shri Limbani stated that in some shoe cover they also use plastic components and hence they have requested for updation under chapter 39, however he is not sure whether it will fall under chapter 39 or otherwise. The Committee directed the Director of the company to submit the correct ITC code for item at Sr. No. 2 & 3 for updation. No. The Approval Committee after due deliberation decided to approve their proposal for updation of revised ITC HS Codes of already approved items in the LoA subject to unit submitting the correct ITC code for item at Sr. No. 2 & 3 for updation of the already approved items in their LoA. All other terms and conditions enumerated in the LoA dated 29.12.2012, as amended shall remain unaltered. 13

ode for item at Sr. No. 2 & 3 for updation of the already approved items in their LoA. All other terms and conditions enumerated in the LoA dated 29.12.2012, as amended shall remain unaltered. 13

AGENDA ITEM NO. 212.2.8 Permission to warehouse additional item on behalf of DTA Importer/Foreign client - Request of M/s. Flamingo Logistics, KASEZ. The Committee noted that M/s. Flamingo Logistics, KASEZ has requested for permission for warehousing activity of additional items. No representative of M/s. Flamingo Logistics appeared before the Committee to explain the proposal. The unit vide email dated 28.03.2025 has informed that they will not be able to attend the UAC meeting Therefore, the Approval Committee after due deliberation decided to defer their proposal. AGENDA ITEM NO. 212.2.9 Request for addition of items in Warehousing Activity in their existing LoA No. 16/2015-16 dated 02.02.2016 issued to M/s Warehousing and Trading LLP (Formerly known as M/s Central Warehousing & Trading), KASEZ. The Committee noted that M/s. Centrax Warehousing and Trading LLP, KASEZ has requested for permission for warehousing activity of additional items. Centrax Shri Darpan Mehta, Partner of the firm explained their proposal. Shri Mehta informed that their proposal was deferred in the last meeting with direction to submit the KYC & ITRs of last 3 years of their client on whose behalf they will warehouse the goods and correct ITC HS code in respect of one to item to be warehoused.

st meeting with direction to submit the KYC & ITRs of last 3 years of their client on whose behalf they will warehouse the goods and correct ITC HS code in respect of one to item to be warehoused. He further stated that they have already submitted the KYC of their clients on whose behalf they will warehouse goods and correct ITC HS code for the items and also stated that they propose to warehouse millstones, solar cells, grinding wheels, etc. & for Sr. No. 1 & 2 they have submitted the KYC & ITRs of his client and for rest of the products proposed, they will be warehousing for their existing clients for which they have already submitted their KYCs. The Committee after due deliberation decided to permit the additional item to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit subject to the unit fulfilling NFE criterion 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. i) 14

nd 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. i) 14

28.03.2025 at on 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. 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 86 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. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit 8& ‘Description of goods as per DGFT Import Policy’, the later will prevail. 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 the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. 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) AGENDA ITEM NO.

e 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) AGENDA ITEM NO. 212.2.10 Permission to warehouse goods on behalf of DTA client/Foreign clients

• Request of M/s. Cargo Care Agency, KASEZ. The Committee noted that M/s. Cargo Care Agency, KASEZ has requested for permission for warehousing activity of additional items. Shri Coda Prabhakar and Shri Rakesh Makhijani, Partners of the firm explained their proposal. Shri Prabhakar informed that they have requested for permission for warehousing of additional items. The Committee noted that some of items requested for warehousing sensitive in nature and the UAC is not permitting the same in the recent are past. 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. 2, 3, 4, 6, 8, 11, 13 & 14 and except ITC HS 21069020 from Sr. No. 1 & ITC HS 33074100 from Sr. No. 7 of the Agenda, subject to payment of outstanding rental dues8& subject to the unit fulfilling NFE criterion and also subject to following conditions:

rom Sr. No. 1 & ITC HS 33074100 from Sr. No. 7 of the Agenda, subject to payment of outstanding rental dues8& subject to the unit fulfilling NFE criterion and also subject to following conditions:

28.03.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, 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 items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. 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 after consideration by the UAC. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods DGFT Import Policy’, the later will prevail. 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 the compliance of all guidelines, policies issued by any Ministry from time to time pertaining the items approved in LoA. Further, the unit will give an undertaking that none of the items

l ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining the items approved in LoA. 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) cases v) as per vi) vii) to viii) AGENDA ITEM NO. 212.2.11 Permission to warehouse goods on behalf of DTA/Foreign Clients - Request of M/s. Varsur Impex Pvt. Ltd., KASEZ. The Committee noted that M/s. Varsur Impex Pvt. Ltd., KASEZ has requested for permission for warehousing activity of additional items. Shri N. K. Chaudhary, Authorised Representative and Shri Mahender Kapoor, consultant of the company explained their proposal. Shri Kapoor informed that they have requested for permission for warehousing of additional items. Shri Kapoor further stated that if the UAC is not approving any of the items proposed by them for warehousing, then a detailed justification may be given by the UAC by way of speaking order for approving the items proposed. The Committee perused Instruction No. 117 dated 24.09.2024 wherein the Department of Commerce, SEZ Section, New Delhi wherein guidelines for operational framework of FTWZ and Warehousing units in SEZ have been prescribed for strict compliance by all DCs. Further in the not 16

t of Commerce, SEZ Section, New Delhi wherein guidelines for operational framework of FTWZ and Warehousing units in SEZ have been prescribed for strict compliance by all DCs. Further in the not 16

28.03.2025 at on 11:00 hrs under the Chairmanship of Shri Dinesh Singh, said Instruction it has been stipulated that there should be due diligence in verifying the credentials including KYC norms of the applicant entities for setting up of FTWZ/Warehousing zones/units as well as the clients of such units. Aadhaar based authentication for Indians and Passport based authentication for foreign clients are to be considered. The Income tax return for the last three years in respect of the Proprietor/Partners/ Director/s or audited balance sheets for the last three years in case of Limited Company/Private Limited Company should be part of KYC. In the present proposal, the unit has not submitted KYCs & ITRs of their clients on whose behalf they will warehouse the goods and thus the UAC is not in a position to verify the credentials of their clients. Further, the Committee also noted that various cases are under investigation against the unit. The Committee further noted that some of items requested for warehousing are sensitive in nature and the UAC is not permitting the same in the recent past. The Committee also noted that the items proposed at Sr. No.

her noted that some of items requested for warehousing are sensitive in nature and the UAC is not permitting the same in the recent past. The Committee also noted that the items proposed at Sr. No. 12, 13& 19 are exhaustive in nature and requested the unit representative to submit specific list of items along with ITC HS Codes. 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. 3, 4, 5, 6, 7, 8, 9, 10, 14, 15 & 16 of the Agenda & subject to unit submitting specific list of items along with ITC HS Code for items proposed at Sr. No. 12, 13 & 19,subject to payment of outstanding rental dues & also subject to the unit fulfilling NFE criterion and subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf 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 items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. 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.

e wherever applicable. 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. h ii) iii) iv) 17

on v) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods DGFT Import Policy’, the later will prevail. 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 the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. 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 per vi) vii) viii) TABLE AGENDA ITEM NO. 212.3.1 Amendment in addition of items permission letter dated 11.10.2024 issued to M/s. Goods and Commodities Trading, KASEZ The Committee noted that the UAC in its 206thmeeting held on 30.09.2024 has approved the proposal of M/s.

tems permission letter dated 11.10.2024 issued to M/s. Goods and Commodities Trading, KASEZ The Committee noted that the UAC in its 206thmeeting held on 30.09.2024 has approved the proposal of M/s. Goods and Commodities Trading, KASEZ for addition of items in their existing LoA and accordingly addition of items permission letter dated 11.10.2024 was issued to the unit and in the Annexure (List of Raw Material) following items of raw materials was approved: - Sr. Description of finished Goods ITC HS Code Description of goods as per Import/ Export Policy________________ Natural garnet________ Emery, natural corundum, natural garnet and other natural Abrasives Other Import/ Export Policy No. 1 Natural Garnet 25132030 Free 2 Other abrasive Natural 25132090 Free It was informed to the Committee that from the DTA procurements made by the unit it has been noticed that the unit is procuring the raw materials under the ITC HS Code 25132090 and had never procured any raw materials under the ITC HS Coder 25132030 and also recently the DRI, Ahmedabad has initiated inquiry against the unit and other unit in KASEZ indulged in export of processed garnet concentrate wherein the DRI was of the view that the DTA procured goods are being exported in contravention of Foreign Trade Policy and also provisions of SEZ Rules. 18

export of processed garnet concentrate wherein the DRI was of the view that the DTA procured goods are being exported in contravention of Foreign Trade Policy and also provisions of SEZ Rules. 18

‘ Therefore, the Approval Committee after due deliberation decided to make amendment in the addition of items permission letter dated 11.10.2024 by disallowing raw materials under the ITC HS Code 25132030. TABLE AGENDA ITEM NO. 212.3.2 Ratification of request already approved in file The Approval Committee ratified the permission granted to the following unit by the Development Commissioner, KASEZ: Remarks Permission letter issued Time One Permission granted Name of Unit Sr. No. for on 26.03.2025 Warehousing of imported goods viz. Polyester Fabric with PVC Backing - ITC HS 59031090 M/s. Kapalin Trade Link LLP 1. TABLE AGENDA ITEM NO. 212.3.3 Permission to warehouse goods on behalf of DTA/Foreign Clients - Request of M/s. Kapalin Trade Link LLP, KASEZ. The Committee noted that M/s. Kapalin Trade Link LLP, KASEZ has requested for permission for warehousing activity of additional items. Shri Hemchandra Yadav, Partner and Shri J. B. Singh, Authorised Representative of the firm explained their proposal. Shri Yadav informed that they have requested for permission for warehousing of additional items. 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.

ems. 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. 4 of the Agenda, subject to the unit fulfilling NFE criterion and subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf 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 items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. 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. i) ii) iii)

plicable. 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. i) ii) iii)

28.03.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh on Singh, iv) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional after consideration by the UAC. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods DGFT Import Policy’, the later will prevail. 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 the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. 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. cases v) as per vi) vii) viii) 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 submit the requisite documents/undertaking otherwise the approval granted by the UAC will be liable for cancellation.

units who have been granted approval in the UAC may be given 3 weeks’ time to 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. ,D,mh) Development Commissioner Kandla Special Economic Zone 20