IN FORCE SEZ / EOU / FTWZ

Minutes of the 213th meeting of Approval Committee

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. Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

I Following were present:

1.	Shri.	Marut Tripathi	: Joint Development Commissioner,
			KASEZ.
2.	Shri	Rajesh Dahiya	: Joint Commissioner ofCustoms,
			Rep. ofCommissioner ofCustoms, Kandla.
3.	Shri.	S. K. Chaudhary	: Sub-Divisional Magistrate, Anjar
			Rep. of District Collector, Kutch
			(Video Conferencing mode).
4.	Shri.	Bharat Nakum	: Manager R. M., DIC, Bhuj
			(Video Conferencing mode).
S.	Shri.	Dinesh Chawda_	: FTDO, Office ofJt. DGFT,
			Rajkot.
			(Video Conferencing mode).
6.	Shri.	S. K. Yadav	: Specified Officer, KASEZ
			(SpecialInvitee)

Absentees:-

Director (Banking) 2. LT.

213.1 Review/Confirmation of the minutes of last meeting (212thUAC) of the Approval Committee:-

Minutes of the last meeting of Unit Approval Committee were confirmed. /)

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

213.1 NEW UNIT APPLICATION

AGENDA ITEM NO. 213.1.1 Application for setting up of a unit in KASEZ namely M/s. Aarohan Seabiz Pvt Ltd., "Sterling House", Plot No 138, Ward DC-2, B/h Smart Bazaar, Gandhidham (Kutch) Gujarat-370201.

A proposal has been submitted by M/s. Aarohan Seabiz Pvt Ltd., Gandhidham - Kutch for setting up a unit in Kandla SEZ for manufacturing, trading and warehousing activity. Shri Yogendra Prasad, Director of the company explained the proposal. Shri Prasad stated that they are in trading business since last 12 years dealing in industrial chemicals, marine equipments, gaskets and welding core products and now looking to the marine requirement in Kandla & Mundra port areas and SEZ area, they propose to set up a unit for manufacturing activity of gasket, trading and also warehousing service activity in KASEZ. The Committee asked the Director of the company about the brief of the items to be manufactured along with capital requirement and source of funds for the proposed project. In reply, Shri Prasad stated that they are planning to manufacture different types of gaskets which will be of spiral value gasket, rubber & asbestos gaskets and for which they are going to invest about Rs. 20 lakhs and the same will be sourced from their Director’s own capital. . The Committee further asked the Director as to how with a minimal investment of Rs. 20 lakhs they are going to start the manufacturing activity. In reply, Shri Prasad stated that for manufacturing gasket, they will be requiring about 3 machines costing about Rs.

al investment of Rs. 20 lakhs they are going to start the manufacturing activity. In reply, Shri Prasad stated that for manufacturing gasket, they will be requiring about 3 machines costing about Rs. 5-6 lakhs each which will suffice the investment proposed and further they also propose to invest Rs. 10 lakhs for the raw materials and other items. The Committee informed the Director that at present the UAC is not according permission for warehousing activity for the last 2 years and therefore the proposal for warehousing activity is not considered. The Committee further noted that the applicant unit has submitted ITC HS Code for trading and manufacturing activity which is not available in the DGFT website and directed the Director to submit the correct ITC HS Code proposed for their manufacturing and trading activity. The Approval Committee after due deliberation decided to approve the proposal for setting up a manufacturing unit and trading unit subject to applicant submitting the few incorrectly ITC HS Code proposed for their manufacturing and trading activity correctly, brief manufacturing process of 2 aN

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

each manufactured items, etc. and rejected the proposal for warehousing Service activity. This approval is also subject to standard terms and conditions as under: i) Any restrictions on import/export of manufacturing items and ii) its raw materials will apply. None of the items which are restricted or prohibited will be allowed to be traded/ manufactured/imported and any restrictions on import/export of any items will apply unless
ii) specifically permitted by the UAC. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per
iv) DGFT Import Policy’, the later will prevail. Further, no DTA sale is allowed for the approved traded items.
v) Further, the items will be subjected to the Policy Conditions vi) 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
vii) 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

/Rules

vii) 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
Vili) 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.

AGENDA ITEM NO. 213.1.2

Application for setting up of a Manufacturing unit in KASEZ namely M/s. Navdurga Tradex (OPC) Pvt. Ltd, Office No.4, First Floor, Plot No.25, Sector No. 8, Gandhidham-Kutch.

Ltd., A proposal has been submitted by M/s. Navdurga Tradex (OPC) Pvt. Gandhidham, Kutch for setting up a unit in Kandla SEZ for manufacturing service activity. Plant Shri Hitesh Thakker, Director along with Shri Murtuza M Ghoghari, that Manager of the company explained the proposal. Shri Thakker stated he is into the business of logistics and since last 4 years he is into trading of oils & chemicals and now he proposes to set up a distillation plant in KASEZ for lubricating oils & distillate oils. the The Committee noted that the applicant’s proposals was rejected in earlier UACs and asked the Director of the company as to whether the deficiencies points out in their earlier proposals has been rectified. In reply, Shri Thakker stated that the short comings in their earlier proposals have [3 a a\xiS

Minutes of the 213% Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

inutes of the 213% Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

a been accepted & rectified and now they have given the revised proposal for undertaking manufacturing activity. He further stated that he has also appointed a plant manager, well versed in dealing in oils & chemicals since 14 years and will look after the day to day operations of their KASEZ unit. The Committee asked about manufacturing flow chart of each items and layout plan of unit. In reply, Sh. Murtuza explained the manufacturing process and requested that he will submit the same to the committee. Further the committee noted that the figure are wrongly mentioned of proposed import of raw material and FE outgo for which Sh. Hitesh informed that due to typing mistake it was done, he will submit clarification for the same.

The Committee asked about working capital of the Director for investment in comparison with their Net worth. In reply Sh. Hitesh Thakker informed that they have submitted their ITR for last three years and they have enough working capital for investment.

for investment in comparison with their Net worth. In reply Sh. Hitesh Thakker informed that they have submitted their ITR for last three years and they have enough working capital for investment.

The Committee asked the Director of the company about the proposed area they require for setting up of manufacturing unit and the plant capacity. In reply, Shri Thakker stated that they require about 4 acres of land to start the manufacturing activity and the plant capacity will be 36,000 MT per annum. The Committee informed the Director that KASEZ is not having such huge area requested. The Approval Committee after due deliberation decided to approve their proposal subject to condition that the applicant has to submit manufacturing process of each items, layout plan of proposed manufacturing unit with minimum required area, Clarification on differences between Foreign FE outgo and import of raw material, Source of funds/working capital, Working experience in chemical Industry etc. 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. ii) 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. iii) 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.

ly permitted by the UAC. iii) 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. iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. v) Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. 4 iN ND

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

Vi) Further, the applicant will ensure the compliance of all guidelines, policies issued by any Ministry from time to time vii) 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. 213.2 REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 213.2.1 Request for Addition of items in Trading Activity by M/s. Shri Khatushyam Tradelinks, KASEZ M/s. Shri Khatushyam Tradelinks, is an approved unit for 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.

rehousing 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.

The Committee noted that the items proposed for trading activity are liquors & allied items and there are already about 10-12 units in KASEZ dealing in liquor products and the commodities proposed are also sensitive in nature and duty-evasion prone items. Further, Gujarat is a prohibition State and there will be possibility of diversion and out of 13 LoAs granted for liquor only 5-6 units are running full-fledged. Further, granting of trading permission for a sensitive commodity in a Liquor Prohibited State of Gujarat will serve no purpose apparently.

Therefore, the Committee after due deliberation decided to reject their proposal. Further, the Committee also noted that the unit is in rental dues of about Rs. 5.07 lakhs (6 quarter) 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. IN| 7

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

Os AGENDA ITEM NO. 213.2.2 Request for addition of manufacturing activity in their existing Letter of Approval No. KASEZ/IA/25/2021-22 dated 21.02.2022for Warehousing service activity, as amended issued to M/s. S. R. Brothers, KASEZ. M/s. S. R. Brothers, KASEZ is an approved unit vide Letter of Approval No. KASEZ/IA/25/2021-22 dated 21.02.2022, as amended, for warehousing activity. Now the said unit has requested for broad-banding/addition of manufacturing activity in their existing LoA for Warehousing service activity. The unit has expressed their intention for addition of manufacturing activity of 08 products and submitted the list of items to be manufactured along with ITC HS Code. Shri Sabbir Rayma, Authorised Representative of the firm explained the proposal. Shri Rayma stated that their request for addition of manufacturing activity was taken up for discussion in the last to last UAC wherein they were requested to submit details of trademark and net worth certificate of the proprietor which they have submitted the said details now.

taken up for discussion in the last to last UAC wherein they were requested to submit details of trademark and net worth certificate of the proprietor which they have submitted the said details now. The Committee noted that apart from brand name registration and net worth of proprietor, the UAC had also asked the drawing/layout plan of the proposed manufacturing activity with separate entry & exit gates for each activity, ratio of composition/consumption of major raw materials in their finished goods and clearance of outstanding rental dues which the unit has not submitted. In reply, Shri Rayma stated that the SION norms for the manufactured products proposed is already available in the DGFT SION norms which they will comply with. The Committee asked them to submit SION norm of their proposed items for manufacturing. Regarding rental dues, he stated that they will clear outstanding rental dues within 2-3 months time. Further, regarding layout plan, he stated that once their proposal is approved they will submit layout plan of their premises for warehousing and manufacturing activities.

The Committee noted that they have shown capital goods in their Financial for the year 2022-23 as “Car” but reflected as “Plant & Machinery” in their financial for the year 2023-24. In reply, Shri. Sabbir Rayma stated that he will submit its clarification after examining the details.

2022-23 as “Car” but reflected as “Plant & Machinery” in their financial for the year 2023-24. In reply, Shri. Sabbir Rayma stated that he will submit its clarification after examining the details.

The Approval Committee after due deliberation decided to approve the proposal for addition of manufacturing activity in their existing LoA, subject to clearance of outstanding rental dues, submit layout plan for the proposed manufacturing activity with separate entry & exit gates for each activity, ratio of composition/consumption of major raw materials in their finished

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. goods and submit clarification on change In capital goods IPTEGW FAQS This permission is also subject to standard terms and conditions:

i) Any restrictions on import/export of manufacturing items and li) its raw materials will apply. 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
iii) nut/areca nut in their factory premises. items.No DTA sale is allowed for the proposed manufactured
iv) In case of any discrepancy /mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per

es. items.No DTA sale is allowed for the proposed manufactured

iv) In case of any discrepancy /mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per
v) DGFT Import Policy’, the later will prevail. Further, the items will be subjected to the Policy Conditions
vi) 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 warehousing activity and earmark Separate space for both
vii) the activities with provisions of CCTV & other equipments. Further, the unit will submit separate APRs for their
viii) manufacturing and warehousing. Further, the unit will maintain Separate stock register for manufacturing and warehousing which will be subject to
ix) regular checking by the KASEZ customs authorities. Further, the unit will obtain registration / clearance/any other mandatory requirement prescribed under any Act/Rules from
x) 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
Xi) the items approved in LoA. 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.

l 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.

AGENDA ITEM NO. 213.2.3 Request of M/s. Satyam’s Sun Products Pvt. Ltd., KASEZ for addition of trading activity in their existing LoA. M/s. Satyam’s Sun Products Pvt. Ltd., KASEZ is an approved unit for
manufacturing activity of Pan Masala, Pan Masala containing tobaccoGuthka, Zarda and Khaini vide Letter of Approval F.No. KASEZ/1A/012/2013-14/6247 dated 18.09.2013, as amended.

Minutes of the 213% Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. a pnea reactivity inda theetheir Now the said unit has requested for addition of trading activity in their LOA for manufacturing activity. Shri Satyam Bihani, Director of the company appeared before the Committee to explain the proposal. Shri Bihani stated that they propose to include trading activity in their existing LoA as some of their customers require traded items along with their finished goods and hence the request for addition of trading items in their existing LoA. The Committee noted that the items proposed for trading activity is prohibited for exports as per the ITC HS code and asked the Director about their traded products proposed.

s in their existing LoA. The Committee noted that the items proposed for trading activity is prohibited for exports as per the ITC HS code and asked the Director about their traded products proposed. In reply, Shri Bihani stated that the items proposed for trading activity is in powder form and as per the export policy of the items proposed, the export policy conditions will not be applicable to their products as restrictions imposed is for plants & not for powders.

The Committee asked the representative of the DGFT as to whether the products proposed by the unit falls under prohibited category as per DGFT export policy or the same is allowed for export in powder form. In reply, Shri Dinesh Chawda, FTDO, DGFT Rajkot informed that they have asked clarification from their DGFT Hars. The Approval Committee after due deliberation decided to defer their proposal till the clarification on the matter from DGFT.

AGENDA ITEM NO. 213.2.4 Application for broadbanding of LoA for Manufacturing of Drum - Request of M/s Global Cups & Consumables Pvt. Ltd., KASEZ. M/s Global Cups & Consumables Pvt. Ltd, KASEZ is an approved unit with LoA No. F.No. KASEZ/IA/017/2008-09 dated 05.01.2009, 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.

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. & Sandwich Boxes and Trading Activity of EPS disposal Tray, Areca Bio degradable plates, Wet & Facial Tissu, Cling film for food wrap, Napking, Non woven Mask, Glove, Gown, Aprons and other Hotel, Restaurant, Office and Home utility disposable products subject to certain terms and conditions enumerated in the aforesaid Letter of Approval.

Now the said unit has requested for Broad-banding of LoA for manufacturing of Drums. Shri Sunil Nair, Authorised Representative and Shri Mahesh Jaru, Director of the company appeared before the Committee to explain the proposal. Shri Nair stated that they are into manufacturing of paper cups a

Minutes of the 213th Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

but due to no export orders for paper cups they are now planning to start the manufacturing activity of drums.

anship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

but due to no export orders for paper cups they are now planning to start the manufacturing activity of drums.

The Committee noted that in the UAC meeting held in Jan’2025, the proposal of the unit for change in Directors of the company was approved and wherein during the discussion in the meeting , the unit representative have themselves stated that the new Directors with continue with cup manufacturing and other items approved in their LoA and now they have stated that there is no export orders for cups and hence they want to diversify the manufacturing activity and asked the unit representatives about the reasons of not starting the cups manufacturing activity as committed during the discussion in the UAC meeting held in Jan’2025. In reply, Shri Nair stated that during that time they were having orders for the cups which were later on cancelled. The Committee asked the unit representatives to submit copy of purchase order and cancellation request for paper cups. new The Committee asked the unit representatives about the proposed items to be manufactured by them. In reply, Shri Nair stated that they propose to manufacture MS drums with 0.9 mm thickness & 90 cms height and they are planning to manufacture about 500-600 drums per day.

o be manufactured by them. In reply, Shri Nair stated that they propose to manufacture MS drums with 0.9 mm thickness & 90 cms height and they are planning to manufacture about 500-600 drums per day. by The Committee further noted that as per raw materials list submitted the unit and its ITC HS code, the proposed raw material submitted by the unit has a thickness of 4.75 mm or more and the unit is proposing manufacturing of MS drums with 0.9 mm thickness and asked the unit representative to submit the correct ITC HS code for the raw material proposed.

The Approval Committee after due deliberation decided to defer their proposal with direction to the unit to submit the revised proposal with process flow chart along with correct ITC HS Code of the raw materials proposed for manufacturing, list of no. of machines & layout plan of their premises showing list of machines and also Articles and Memorandum of Association of the company as the items proposed is entirely different from their approved items and that proposed activity was included in the Articles of Association.

AGENDA ITEM NO. 213.2.5 Permission for addition of items for Trading and Warehousing activity - Request of M/s. Bonza, a unit of Trading/Warehousing activity KASEZ. dated M/s. Bonza, KASEZ is an approved unit with LoA No.05/2023-24 16.08.2023 for Warehousing and Trading Activity, as amended. Shri Bhimani Sarvar and Shri Dharmesh Joshi, Authorised Representatives of the firm appeared before the Committee to explain the 9 aN\ \ \ ,

.2023 for Warehousing and Trading Activity, as amended. Shri Bhimani Sarvar and Shri Dharmesh Joshi, Authorised Representatives of the firm appeared before the Committee to explain the 9 aN\ \ \ ,

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

aeatin, of 22 proposal. Shri Bhimani stated that they have requested for addition of 22 new items in their trading and warehousing activity. He further stated that for trading of proposed items they will import them in bulk undertake drumming activity and export the same and also do intra zone trading. The Committee asked the unit representatives as to whether the commenced their authorised activity in KASEZ and whether they have made demarcation of trading and warehousing activities with separate entry and exit gates. In reply, Shri Bhimani stated that recently they have procured items in trading activity from intra-zone and requested to take the same as commencement. He further stated that they have already constructed boundary wall and will start the authorised operations in full fledge within 1-2 months.

The Approval Committee after due deliberation decided to approve the

that they have already constructed boundary wall and will start the authorised operations in full fledge within 1-2 months.

The Approval Committee after due deliberation decided to approve the
proposal for addition of items in trading activity and warehousing service activity except trading & warehousing items at Sr. No. 1, 4, 16,17 &18 (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods) in their existing LoA and also subject to the following standard terms and conditions: i) None of the items which are restricted or prohibited will be allowed to be traded/warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.
ii) In case of any discrepancy/ mismatch between the above Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
iii) Further, no DTA sale is allowed for the approved traded items. iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
v) The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing, trading and warehousing service activity and earmark separate space for all the activities with provisions of CCTV with sufficient longer duration of storage & other equipments.

for manufacturing, trading and warehousing service activity and earmark separate space for all the activities with provisions of CCTV with sufficient longer duration of storage & other equipments.

vi) Further, the unit must ensure that they should have a tamperproof ERP/SAP/Tally system for their trading activity and warehousing activity.
vii) 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.
viii) Further, the unit will submit separate APRs for their manufacturing, trading and warehousing service. 10 aN

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

ix) Further, the unit will maintain separate stock register for manufacturing, trading and warehousing service which will be
x) 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
x1) 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.

ies 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.

xi) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous handlingor require environmental clearance for storage/ transmission/ in and if the items are found in negative list or hazardous nature, penal action will be initiated against them.

AGENDA ITEM NO. 213.2.6

Request for addition of items in the trading activity and addition of Warehousing Service Activity in their existing Letter of Approval No. KASEZ/IA/16/2022-23 dated 28.11.2022, for trading activity, issued to 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 (iii) All kind of Liquor, as amended. Now the said unit has requested for addition of new items in the Trading Activity and also addition of warehousing activity in their existing LoA. Shri Yashodhan Shetty, Partner of the firm appeared before the Committee to explain the proposal. Shri Shetty stated that he is in trading business since last 20-22 years abroad and also in India and recently they have acquired bigger space and hence they have requested for addition of new items in trading activity and also addition of warehousing activity in their existing trading LoA.

The Committee noted that the unit has requested for addition of warehousing activity in their existing LoA and at present no warehousing licence is being granted by the UAC for any new proposal for warehousing activity for last two years.

The Approval Committee after due deliberation decided to approve the proposal for addition of new items (except sr. no. 2)trading activity in their existing LoA and rejected the proposal for addition of warehousing activity and subject to standard terms and conditions: -

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ing activity in their existing LoA and rejected the proposal for addition of warehousing activity and subject to standard terms and conditions: -

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Minutes of the 213% Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

a xii) 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.
xiii) No DTA sale is allowed for the proposed traded items. xiv) 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.
xv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
xvi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.

plicable.

xvi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
xvii) 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.
xviii) 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.

AGENDA ITEM NO. 213.2.7 Request for additional items for trading items activity in their existing Letter of Approval No. KASEZ/1IA/030/2010-11 dated 29.11.2010 for trading activity, as amended issued to M/s. Oswal Tradex, KASEZ.

M/s Oswal Tradex, KASEZ has been approved unit for Free Trade and Warehousing Service Activity and manufacturing activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/1IA/030/2010-11/ 719722 dated 29.11.2010, as amended. Now the said unit has requested for addition of one item in trading activity in their existing LOA.

omic Zone vide Letter of Approval No. KASEZ/1IA/030/2010-11/ 719722 dated 29.11.2010, as amended. Now the said unit has requested for addition of one item in trading activity in their existing LOA.

Shri Pritesh Parekh, Partner of the firm appeared before the Committee to explain the proposal. Shri Parekh stated that they have requested for addition of one item castor seeds in their LoA for trading activity. The Approval Committee after due deliberation decided to approve the proposal for addition of one new item in trading activity in their existing LoA, subject to payment of outstanding rental dues and subject to standard terms and conditions: - 12 \

Minutes of the 213t Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

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.
ii) No DTA sale is allowed for the proposed traded items. iii) 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.
iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.

‘Description of goods as per DGFT Import Policy’, the later will prevail.

iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
v) Further, the unit will obtain registration/clearance/ any other mandatory requirement prescribed under any Act/Rules from
vi) concernedFurther, the agenciesunit will beforeensure undertakingthe complianceof such activities.of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA.
vii) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous handlingor requireandenvironmentalif the items areclearancefound infornegativestorage/listtransmissionor hazardous/ in nature, penal action will be initiated against them.
AGENDA ITEM NO. 213.2.8 Permission for addition of raw material for undertaking manufacturing activity - Request of M/s. Garden Foods Corporation, a unit of Manufacturing/Trading/Warehousing activity KASEZ.

M/s Garden Foods Corporation, KASEZ is an approved unit for Manufacturing, Warehousing Service Activity and Trading Activity and has been issued in LoA No. KASEZ/IA/13/2007-08 dated 24.07.2007, as amended. Now the said unit has submitted that to improve the quality of the manufactured product and to offer more verities of the product they have requested for permission for addition of one raw material for manufacturing activity.

ted that to improve the quality of the manufactured product and to offer more verities of the product they have requested for permission for addition of one raw material for manufacturing activity.

Shri Pankaj Kothari, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Kothari stated that they propose to include one raw material raw garnet concentrates to further expand their manufactured goods.

The Committee was informed that 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 oy | \ UY

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

iaaa rae procured goods are being exported in contravention of Foreign Trade Policy and also provisions of SEZ Rules. The Committee was further informed that DC office had taken up the issue with the Department of Commerce, SEZ Section wherein the Department of Commerce, SEZ Section has issued clarification vide letter dated 07.04.2025 that the FTP restrictions on STEs shall not be applicable to SEZ units and also the term ‘restricted items’ pertains to the list of items restricted for import/export in the FTP and does not to the items that fall under STE category and thus UAC is empowered to approve items falling under STE category.

ms’ pertains to the list of items restricted for import/export in the FTP and does not to the items that fall under STE category and thus UAC is empowered to approve items falling under STE category. In view of the clarification received from Department of Commerce, SEZ Section, the Committee was of the view that the unit can be allowed raw material falling under ITC HS Code 2513 2030 for manufacture of their finished products and approval of BoA is not required. The Approval Committee after due deliberation decided to approve the addition of one raw material under manufacturing activity in their existing LoA, subject to payment of outstanding rental dues and subject to standard terms and conditions and compliance of all notifications pertaining to garnet. AGENDA ITEM NO. 213.2.9 Request for restore raw material in the letter of approval -— Request of M/s. Goods and Commodities Trading, KASEZ. M/s. Goods and Commodities Trading, KASEZ is an approved unit with LoA dated 26.05.2023 issued from F. No. KASEZ/IA/GCT/23/2022-23 for manufacturing activity subject to certain terms and conditions enumerated in the aforesaid Letter of Approval, as amended. Now the said unit has submitted that in the 212*8UAC meeting one of the raw material natural garnets was disallowed. Post DRI inquiry, the export cargo which was kept on hold has been released and that they had never contravened any of the condition of the Letter of Approval. Shri Sahil Chaudhary, Partner of the firm appeared before the Committee to explain the proposal.

has been released and that they had never contravened any of the condition of the Letter of Approval. Shri Sahil Chaudhary, Partner of the firm appeared before the Committee to explain the proposal. Shri Chaudhary stated that one of the raw material was disallowed in the last UAC and requested to restore the said raw material as their foreign buyers are insisting for export of finished product manufactured out of natural garnet. The Committee was informed that 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 14 \

Minutes of the 213th Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

procured goods are being exported in contravention of Foreign Trade Policy and also provisions of SEZ Rules.

rmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

procured goods are being exported in contravention of Foreign Trade Policy and also provisions of SEZ Rules.

issue The Committee was further informed that DC office had taken up the with the Department of Commerce, SEZ Section wherein the Department of Commerce, SEZ Section has issued clarification vide letter dated 07.04.2025 that the FTP restrictions on STEs shall not be applicable to SEZ units and also the term ‘restricted items’ pertains to the list of items restricted for import/export in the FTP and does not to the items that fall under STE category and thus UAC is empowered to approve items falling under STE category. SEZ In view of the clarification received from Department of Commerce, Section, the Committee was of the view that the unit can be allowed raw material falling under ITC HS Code 2513 2030 for manufacture of their finished products and approval of BoA is not required. The Approval Committee after due deliberation decided to restore the raw material which was withdrawn in the last UAC meeting under manufacturing activity in their existing LoA, subject to payment of outstanding rental dues and subject to standard terms and conditions and compliance of all notifications pertaining to garnet.

AGENDA ITEM NO. 213.3.1

Intimation of M/s. GTMC Exports (A unit of Golden Tobacco Mfg. Co. Pvt. Ltd.), KASEZ for change in Directors of the company. M/s GTMC Exports, KASEZ is an approved unit for manufacturing activity in KASEZ vide LoA No. KASEZ/IA/19/2014-15 dated 13.03.2015, as amended. the Now the said unit has intimated regarding change in Directorship of company wherein two new Directors have been appointed in the company. They have submitted copies of Income Tax PAN, Aadhar Card, three-year financial statement, current worth certificate and ROC acknowledgement for newly admitted directors.

before Shri Vivek Milak, Authorised Representative of the company appeared the Committee to explain the proposal. Shri Milak that they are into manufacturing of tobacco products and now there is change in Directors wherein two new Directors have been appointed and requested to take the change in Directors of the company on records.

The Committee noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, 15 A

e the change in Directors of the company on records.

The Committee noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, 15 A

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. 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 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. 213.3.2 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. The Committee noted that the unit’s request for change in partnership of firm was taken up in the 203"4 UAC meeting agenda item No.

ity, Trading Activity and warehousing service activity, as amended. The Committee noted that the unit’s request for change in partnership of firm was taken up in the 203"4 UAC meeting agenda item No. 203.3.4 held on 28.06.2024, wherein the Approval Committee after due deliberation decided to defer their proposal regarding change in Partners with a direction to the unit to surrender the Letter of Approval to the department if they are unable to restart their authorized operations of manufacturing activity within 6 months, as the premises occupied by the unit is Govt. built shed. The UAC also directed DC office to verify the NFE of the unit and take necessary action as per SEZ Rules. Now the said unit had intimated DC office about the commencement of their authorized manufacturing activity which was taken on records by DC office.

Shri Vivek Milak, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Milak that there is change in partners of the firm wherein two Partners have resigned and two new Partners have been inducted in 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 approved mergers and demergers, change of constitution, wherein the 16 ‘|

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 16 ‘|

Minutes of the 213th Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). take Therefore, the Approval Committee after due deliberation decided to on record the proposal of change in partnership of the firm subject to payment of outstanding rental dues & subject to submission of Indemnity bond &subject to submission of an Affidavit Customs/DRI /Undertaking that no unit and any other Govt. Department case is booked against the datedand18.10.2021.fulfilment of conditions as stipulated vide Instruction No. 109 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. 213.3.3

Request of M/s. Ansa Polymers Limited, KASEZ for change in Directors and shareholding pattern of the company. M/s. Ansa Polymers Limited, KASEZ is an approved unit for manufacturing activity of Recycled LDPE, HDPE, PP and Polycarbonate Flakes vide LoA No. KASEZ/IA/1572/95/5547 dated 20.07.1995 as amended/extended from time to time. the Now the said unit has intimated regarding change in Directorship of company wherein two Directors have resigned from the Board of Directors and three Directors have been appointed as Directors of the company. They have submitted copies of Form No. DIR-12 of ROC regarding appointment and resignation of Directors. Further, the unit has submitted KYC of new Director viz. Aadhar Card & PAN Card. Further, the unit has submitted copy of shareholding pattern old & New, Copy of Board Resolution, Net worth certificate & ITR for 3 years of one of the new Directors.

Shri Rakesh Bansal, Director being retired along with Shri Vikas Sanghi, Director being appointed in the company appeared before the Committee to explain the proposal. Further, Shri Naresh Jain & Gautam Jain, existing Directors also appeared before the Committee. Shri Vikas Sanghi, Director being appointed stated that he is in export business since last 15-20 years and now he has become Director in the company along with other two additional Directors.

ittee. Shri Vikas Sanghi, Director being appointed stated that he is in export business since last 15-20 years and now he has become Director in the company along with other two additional Directors. Shri Shri Naresh Jain, existing Director stated that the appointment of to Vikas Sanghi has been made without their consent and requested not take the same on record as they have noticed that some unauthorised vy 17 \[] Ne

Minutes of the 213% Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. aa ES Shri activities has been undertaken in their unit by Shri Rakesh Bansal and Shri Vikas Sanghi. The Committee noted that there are internal disputes between the Directors of the company and directed Shri Naresh Jain and Shri Vikas Sanghi to submit point-wise clarification on the disputes between both the parties.

Therefore, the Approval Committee after due deliberation decided to defer their proposal regarding change in Directors and shareholding patterns of the company and directed both the Directors to submit pointwise clarifications separately on the disputes between the Directors. The Committee also directed the Directors of the company to pay outstanding rental dues, which Directors of the company confirmed to pay in one month’s time.

AGENDA ITEM NO. 213.3.4 Intimation of change in Partnership deed of M/s. R. R. Exports, KASEZ.

to pay outstanding rental dues, which Directors of the company confirmed to pay in one month’s time.

AGENDA ITEM NO. 213.3.4 Intimation of change in Partnership deed of M/s. R. R. Exports, KASEZ.

M/s R. R. Exports, KASEZ is an approved unit for manufacturing of Pan Masala, Zarda, Chewing Tobacco, Khaini and Pan Masala Containing Tobacco, Zarda (Gutkha), Shessa Tobacco in KASEZ vide LoA No. KASEZ/IA/04/2019-20 dated 13.06.2019, as amended.

Now the said unit has submitted copy of Form-G issued by Registrar of Firms, Kachchh District, Gandhidham regarding change in partnership of the firm wherein one of the partner has retired from the firm.

Shri Satish Khushalani, Chartered Accountant along with Shri Hitendra Kanjiya, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Khushalani stated that there are three partners in the firm out of which one partner has retired and requested to take the change in Partners of the firm on records.

e to explain the proposal. Shri Khushalani stated that there are three partners in the firm out of which one partner has retired and requested to take the change in Partners of the firm on records.

The Committee asked the authorised representatives as to whether the firm has paid any financial consideration to the outgoing partner. In reply, Shri Khushalani stated that at present they have not paid any financial consideration, however as per routine accounting practice, the retiring partner is eligible to get the accumulated capital invested by him as on date of retirement which the firm will pay as and when requested by the retiring partner. The Committee asked the representatives to submit the details of accumulated capital of the outgoing partners in their books of accounts. 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 18 \

oted 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 18 \

Minutes of the 213t Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. approved mergers and demergers, change of conslludenr GROGTURS change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). take Therefore, the Approval Committee after due deliberation decided to on record the proposal of change in partnership of the firm subject to submission of accumulated capital of the outgoing partners, 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 datedunit and18.10.2021.fulfilment of conditions as stipulated vide Instruction No. 109

n of an Affidavit / Undertaking that no Customs/DRI and any other Govt. Department case is booked against the datedunit and18.10.2021.fulfilment of conditions as stipulated vide Instruction No. 109

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. 213.3.5 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. The Committee noted that the request of the unit for change in partnership of the firm was placed before 212thuAC meeting held on 28.03.2025 wherein the same was deferred as no representative of the unit appeared before the committee to explain the proposal.

police Now the said unit vide their email dated 22.04.2025 has submitted verification report, Net worth certificate of new partner and bank statement of the new partner Shri R. Venkataraman and the unit also wherein showing the details of financial consideration made by the new partner. The unit has submitted layout plan of the unit premises demarcation of trading and warehousing area, however, Form-G has not submitted by the unit. before Shri Vivek Milak, Authorised Representative of the firm appeared change the Committee to explain the proposal.

n of trading and warehousing area, however, Form-G has not submitted by the unit. before Shri Vivek Milak, Authorised Representative of the firm appeared change the Committee to explain the proposal. Shri Milak that there is new in partners of the firm wherein three Partners have resigned and one Partner has joined the firm and requested to take the change in Partners of the firm on records. have The Committee asked the representative of the firm as to whether they submitted Form-G from the Registrar of Firms. In reply, Shri Milak stated that their change in partners has already been approved by the Registrar of Firms but due to technical glitch they are not able to get the print out of the Form-G. ~ 19 \ \

Minutes of the 213% Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. 2 a 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 Form-G & subject to submission of Indemnity bond &subject to submission of an Affidavit/ Undertaking that no Customs/DRI and any other Govt.

change in partnership of the firm subject to submission of Form-G & 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. 213.3.6 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. Shri Kiran Singh Kochhar, Partner along with Shri Clarance Samuel & Shri Manish Upadhyay, Authorised Representatives of the firm explained their proposal. Shri Kochhar stated that in the last UAC they have requested for addition of one item lithium-ion for warehousing and now they are proposed for some more additional items of cigarettes which they have already done business in 9015-16 in their warehousing activity.

The Committee noted that the UAC is not approving items such as Filter Cigarettes, other filter cigarettes which falls under the category of Industrial Licensing requirement and also mis-declaration/diversion of items takes place and this being sensitive commodity, UAC is not allowing the Cigarettes.

es which falls under the category of Industrial Licensing requirement and also mis-declaration/diversion of items takes place and this being sensitive commodity, UAC is not allowing the Cigarettes.

The Committee after due deliberation decided to permit the addition of only one item and rejected the items cigarettes 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: <

Minutes of the 213th Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

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.
i) Further, the items will be subjected to the Policy Conditions ili) specified in DGFT’s ITC HS Code wherever applicable. Further, the unit must ensure that they should have a tamperproof ERP/SAP/Tally system with provisions of CCTV with
iv) 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
v) after consideration by the UAC. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per

n specific and exceptional cases

v) after consideration by the UAC. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per
Vi) DGFT Import Policy’, the later will prevail. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from
vii) 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.
vill) 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 / in and if the items are found in negative list or hazardous nature, penal action will be initiated against them.
AGENDA ITEM NO. 213.3.7 Permission to warehouse additional goods on behalf of DTA Importer/Foreign Clients — Request of M/s. Bapu’s Shipping Agency Pvt Ltd, a unit of Trading/ Warehousing activity KASEZ. The Committee noted that M/s. Bapu’s Shipping Agency Pvt Ltd,
KASEZ has requested for permission for warehousing activity of additional items. Shri Vivekanand Joshi, Authorised Representative of the firm

tee noted that M/s. Bapu’s Shipping Agency Pvt Ltd,

KASEZ has requested for permission for warehousing activity of additional items. Shri Vivekanand Joshi, Authorised Representative of the firm
explained their proposal. Shri Joshi informed that they have requested for permission for warehousing of additional items which will be supplied to foreign going vessels at Ports. items The Committee after due deliberation decided to permit the additional as to be warehoused by the above unit on behalf of DTA/Foreign clients submitted by the unit subject to unit submitting specific description of
item at Sr. No. 2 and also subject to the unit fulfilling NFE criterion and also subject to following conditions: | - | \

Minutes of the 213% Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

a 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.
ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
iii) Further, the unit must ensure that they should have a tamperproof ERP/SAP/ Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments.

r applicable.

iii) Further, the unit must ensure that they should have a tamperproof ERP/SAP/ Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments.
iv) 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.
v) 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.
vi) Further, the unit will obtain registration /clearance /any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
vii) 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.
viii) 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.

AGENDA ITEM NO. 213.3.8

Permission to warehouse goods on behalf of Foreign/DTA client in their the existing LoA - Request of M /s. Harish Processors Pvt. Ltd., KASEZ. The Committee noted that M/s. Harish Processors Pvt. Ltd., KASEZ has requested for permission for warehousing activity of additional items.

Shri Harish Chaturani, Director along with Shri Sahil Chaturani, Authorised Representative of the company explained their proposal. Shri Harish Chaturani informed that they have requested for permission for warehousing of additional items. The Committee noted that the item proposed at Sr. No. 1 requires permission/NOC of Department of Fertilizers at the time of exports and directed the Director of the company to submit declaration to this effect. The Committee after due deliberation decided to permit the additional ‘tems to be warehoused by the above unit on behalf ofptA/Foreign clients 22 \ WA\

Minutes of the 213t Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

as submitted by the unit subject to unit submitting correct ITC HS code in respect of item at Sr. No. 3 and declaration with regard to item at Sr. No. 1 and also subject to the unit fulfilling NFE criterion and also subject to following conditions:

correct ITC HS code in respect of item at Sr. No. 3 and declaration with regard to item at Sr. No. 1 and also subject to the unit fulfilling NFE criterion and also subject to following conditions:

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.
i) Further, the items will be subjected to the Policy Conditions 111) specified in DGFT’s ITC HS Code wherever applicable. Further, the unit must ensure that they should have a tamperproof ERP/SAP/Tally system with provisions of CCTV with
iv) 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.
v) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per
vi) DGFT Import Policy’, the later will prevail. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from
vii) 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.

ies 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.

viii) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous handlingor require environmental clearance for storage/ transmission/ in and if the items are found in negative list or hazardous nature, penal action will be initiated against them.
AGENDA ITEM NO. 213.3.9 Request of M/s. Liladhar Pasoo Forwarders Pvt Ltd., KASEZ for approval of addition of items in their warehousing service activity on behalf of DTA Clients.

The Committee noted that M/s. Liladhar Pasoo Forwarders Pvt Ltd., KASEZ has requested for permission for warehousing activity of additional items. Shri Surojit Chakraborty, Authorised Representative of the company explained their proposal. Shri Chakraborty informed that they have requested for permission for warehousing of aaiclien items. WA

Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

Tre The Committee noted that the unit has submitted only 1 year ITR of their DTA client showing loss for the financial year. In reply, Shri Chakraborty stated that they will submit ITR of their DTA client for the remaining two years. 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, 11, 16 & 33 of the Agenda, subject to submission of ITR of the DTA client for the A.Y. 9022-23 & 2023-24 & also subject to the unit fulfilling NFE criterion and also subject to following conditions:

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 eranted in LoA now or before.
ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
iii) Further, the unit must ensure that they should have a tamperproof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments.
iv) 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.

ion of storage & other equipments.

iv) 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.
v) 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.
vi) Further, the unit will obtain registration/ clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
vii) 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.
viii) 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.
AGENDA ITEM NO. 213.3.10 Permission to warehouse goods on behalf of DTA/Foreign Clients - Request of M/s. Naman Marketing, a unit for warehousing activity, KASEZ.

The Committee noted that M/s. Naman Marketing., KASEZ has requested for permission for warehousing activity of additional items. 24 OAN WV

Minutes of the 213t Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

inutes of the 213t Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

Shri Kamlesh Patel, Partner of the company explained their proposal. Shri Patel informed that they have requested for permission for warehousing of additional items.

The Committee noted that the unit has submitted only 1 year ITR of their DTA client showing loss for the financial year. In reply, Shri Patel stated that their DTA client has commenced its operation only in the year 2023 and hence they have submitted ITR of their DTA client for the A.Y. 2024-25.

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, subject to payment of outstanding rental dues and also subject to the unit fulfilling NFE criterion and also subject to following conditions:

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.
ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
iii) Further, the unit must ensure that they should have a tamperproof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments.

er applicable.

iii) Further, the unit must ensure that they should have a tamperproof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments.
iv) 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.
v) 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.
Vi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
vil) 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.
vill) 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.

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Minutes of the 213 Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

AGENDA ITEM NO. 213.3.11 Permission to addition of items in their existing LoA - Request of M/s. Sujan Oil & Gas Infra Logistics, KASEZ.

The Committee noted that M/s. Sujan Oil & Gas Infra Logistics, KASEZ has requested for permission for warehousing activity of additional items. Shri Vivin Mathew, Deputy General Manager of the firm of the company explained their proposal. Shri Mathew informed that they have requested for permission for warehousing of additional items.

The Committee noted that the item proposed at Sr. No. 1 requires permission/NOC of Department of Fertilizers at the time of exports and directed the Director of the company to submit declaration to this effect.

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 subject to the unit fulfilling NFE criterion and subject to unit submitting KYC of their clients along with ITR of last 3 years on whose behalf they will warehouse goods and also subject to following conditions:

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.

housed and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
1. Further, the unit must ensure that they should have a tamperproof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments.
iv) 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.
v) 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.
vi) Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
vii) 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.
viii) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous 26 a

Minutes of the 213% Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

inutes of the 213% Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

handlingor require environmental clearance for storage/ transmission / in and if the items are found in negative list or hazardous nature, penal action will be initiated against them. AGENDA ITEM NO. 213.3.12 List of items for Trading Activity and Warehousing Service activity on — Request of M/s. HRJ Warehousing & Trading Co., KASEZ. with M/s. HRJ Warehousing & Trading Co., KASEZ is an approved unit LoA No. 47/2010-11 dated 04.03.2011, for trading and warehousing activity, as amended subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. before Shri Manit Goyal, Authorised Representative of the unit appeared the Committee to explain the proposal. The Committee noted that the unit has been issued with LoA for trading and warehousing service activity of all items and the DC office has directed the unit to submit specific list of items which they want for trading activity and warehousing service activity. unit Further, the Committee perused the list of items submitted by the and noted that some of the items under the Warehousing Service Activity are sensitive in nature which the UAC is not permitting in the recent past and in some items the ITC HS Code does not exist.

and noted that some of the items under the Warehousing Service Activity are sensitive in nature which the UAC is not permitting in the recent past and in some items the ITC HS Code does not exist.

Therefore, the Approval Committee after due deliberation decided to approve the items except item at Sr. No. 6, 7, 10, 12, 13, 15, 17, 18 & 19 under the Trading Activity and approve the items except item at Sr. No. 6, 7, 10, 12, 13, 15, 17, 18 & 19 under the Warehousing Service Activity, subject to unit submitting KYC of their clients along with ITR of last 3 years and directed the DC Office to grant permission for trading and warehousing service activity of items as submitted by the unit in their LoA for trading and warehousing service activity and also subject to physical verification regarding the compliance with regard to physical demarcation of trading and warehousing activities with separate entry & exit gates for each activity.

AGENDA ITEM NO. 213.3.13 Ratification in the list of items in Warehousing Service activity submitted by M/s. Lohadia Warehousing co., KASEZ and issuance of LoA - Renewal for further five years period from 01.05.2022 under Rule 19(6) of the SEZ Rules, 2006

M/s Lohadia Warehousing, KASEZ is an approved unit with LOA No. KASEZ/1IA/024/2010-11 dated 25.10.2010for Warehousing Service Activity, as amended subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. The LoA of the unit was valid upto 30.04.2022.

\ TI

25.10.2010for Warehousing Service Activity, as amended subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. The LoA of the unit was valid upto 30.04.2022.

\ TI

Minutes of the 213t Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

a The Committee noted that the renewal of Letter of Approval for further period of 5 years w.e.f. 01.05.2022 was earlier not renewed as the SCN dated 07.11.2023 was issued to the unit for giving the premises on rent basis to M/s. Flax Apparels Pvt. Ltd., KASEZ. The said SCN has been adjudicated vide O-I-O dated 25.02.2025 and a penalty of Rs. 20,88,280/has been imposed upon the unit.

The Committee further noted that the DC office has directed the unit to submit the specific list of items in their warehousing service activity. Shri Denu Kapania, Partner of the unit appeared before the Committee to explain the proposal.

Further, the Committee perused the list of items submitted by the unit and noted that some of the items under the Warehousing Service Activity are sensitive in nature which the UAC is not permitting in the recent past and in some items the ITC HS Code does not exist.

and noted that some of the items under the Warehousing Service Activity are sensitive in nature which the UAC is not permitting in the recent past and in some items the ITC HS Code does not exist.

The Committee also noted that the unit was warehousing worn & used clothing and during the visit by Customs (Pé&l) team it was found that manufacturing activity was carried out by the warehousing unit which was not as per the LoA issued for which SCN was issued to the unit which was adjudicated by the DC, KASEZ. The unit has gone to appeal against the said O-I-O issued which is pending. Further, there are many other units also who were warehousing goods which are found indulged in manufacturing activity wherein in such warehousing unit worn & used clothing was not permitted. Hence, the permission for warehousing of worn & used clothing cannot be granted at this stage.

Therefore, the Approval Committee after due deliberation decided to delete the items mentioned at Sr. No. 8, 9, 12, 14, 15, 19, 20, 21 & 22 under the Warehousing Service Activity and directed the DC Office for renewal the LoA of the unit for warehousing service activity for further period of 5 years w.e.f. 01.05.2022.

AGENDA ITEM NO. 213.3.14 Request for DTA clearance of goods permitted for manufacturing activity in the existing LoA of M/s. Jaggo Overseas and update of ITC HS code of their manufacturing product.

M/s Jaggo Overseas, KASEZ is an approved unit for trading activity of Sodium Cyanide & Potassium Cyanide, Crucibles, Nickel Plates etc. and manufacturing activity of electroplating salt (ITC HS 38249921) vide LOA No. 012/2010-11 dated 05.08.2010, as amended from time to time. 28 \

Minutes of the 213t Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. goods Now the said unit has requested for permission for DTA clearance of the permitted in their existing LoA for manufacturing activity and update ITC HS code of their existing manufacturing product. their Shri Arjun Tayal, Authorised Representative of the firm explained proposal. Shri Tayal informed that they are into manufacturing and trading of chemicals and at the time of approval of one item viz. Electroplating salt, the same was permitted with 100% physical export condition and now they have received inquiry for DTA sale of the manufactured goods. He further stated that the ITC HS Code and Customs Tariff of their manufacturing goods i.e. Electroplating salt and requested to update the ITC HS code of their existing manufactured product. unit The Approval Committee after due deliberation decided to permit the for DTA clearance of manufactured product i.e.

and requested to update the ITC HS code of their existing manufactured product. unit The Approval Committee after due deliberation decided to permit the for DTA clearance of manufactured product i.e. Electroplating salt subject to adherence to the terms and conditions of the SEZ Act & Rules and also subject to achievement of positive NFE and also approve their proposal for updation of revised ITC HS Code of already approved manufacturing item in the LoA. All other terms and conditions enumerated in the permission letter dated 22.02.2019, as amended shall remain unaltered.

TABLE AGENDA ITEM NO. 213.4.1 Approval granted by the Unit Approval Committee for recycling of used oil/reclamation of used oil to M/s. Royal Petro Oil Refinery LLP, KASEZ.

The Committee noted that the UAC in its 207meeting held on 28.10.2024 decided to withdraw the permission granted to the unit for import of used oil and directed the DC office to issue amendment to the Letter of Approval issued to the unit. Aggrieved with the decision of the UAC, M/s. Royal Petro Oil Refinery LLP, KASEZ had filed an Appeal before the Board of Approval under Rule 55 of the SEZ Rules, 2006 and the Board of Approval in the 127 meeting held on 08.04.2025 had heard the appellant and after deliberations remanded the proposal back to the UAC for its reconsideration after giving proper opportunity to the unit.

proval in the 127 meeting held on 08.04.2025 had heard the appellant and after deliberations remanded the proposal back to the UAC for its reconsideration after giving proper opportunity to the unit. The BoA further directed the DC, KASEZ to examine the matter in the context of the current policy framework relating to the sector including the Extended Producer Responsibility (EPR) guidelines of the Government in this regard.

Shri Hemant Shah, Partner of M/s. Royal Petro Oil Refinery LLP, KASEZ appeared before the Committee and submitted presentation on the EPR guidelines and brief of their used oil manufacturing unit in KASEZ.

The Committee heard the Partner and directed the DC office to examine the proposal submitted by the unit in the light of EPR guidelines 29 T\

Minutes of the 213t Unit Approval Committee Meeting of Kandla SEZ held on 30.04.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone.

ee far and after due scrutiny forward the proposal to the Board of Approval for their consideration.

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.

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.

f (Dinéshty Singh) Development Commissioner Kandla Special Economic Zone

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