Minutes of the 216th meeting of Approval Committee

Minutes of the 216th Unit Approval Committee Meeting of Kandla SEZ held on 05.08.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. Following were present: : Deputy Development Commissioner^/c), KASEZ.

1. Shri. Bhanu Jain : Sub-Divisional Magistrate, Anjar Rep. of District Collector, Kutch
2. Shri. S. K. Chaudhary : Joint DGFT,Office of Jt. DGFT, Rajkot. (Video Conferencing mode).
3. Shri. Rohit Soni : Assistant Commissioner of Customs, Rep. of Commissioner of Customs, Kandla.
4. Shri.D. Srikanth : Manager R. M., DIC, Bhuj (Video Conferencing mode).
5. Shri. Bharat Nakum : Income Tax Officer, Rep. of Joint Commissioner of Income Tax, Gandhidham
6. Shri. Chetan Kumar Moriya Absentees:-
7. Director (Banking) 216.1 Review/Confirmation of the minutes of last meeting (215th UAC) of the Approval Committee Minutes of the last meeting of Unit Approval Committee were confirmed. 1

Minutes of the 216tl1 Unit Approval Committee Meeting of Kandla SEZ held 05.08.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh on Request made by Kandla Special Economic Zone Industries Association for permitting broad banding of warehousing activity to the existing manufacturing/trading units. The Kandla Special Economic Zone Industries Association has submitted their representation regarding permitting broad banding of warehousing activity to the existing manufacturing/trading units. Shri Mukesh Parekh, President and Shri R. G.

s Association has submitted their representation regarding permitting broad banding of warehousing activity to the existing manufacturing/trading units. Shri Mukesh Parekh, President and Shri R. G. Chellani, Secretary of KASEZ Industries Association appeared before the Committee. Shri Chellani stated that on behalf of Industries Association they have made a representation that existing manufacturing and trading units of KASEZ be liberally given the permission for broad-banding of warehousing activity in their existing Letter of Approval. Shri Chellani further stated that Government is considering amendments in SEZ Rules whereby charging of customs duty on inputs of raw materials instead of finished goods, job work on behalf of DTA units and SEZ units providing services to DTA units may receive service charges in INR instead of Foreign Exchange. He further stated that warehousing service is a service provided under Rule 76 of the SEZ Rules, 2006 and Rule 18(5) permits warehousing on behalf of foreign clients as well as DTA clients. Shri Chellani further stated that to utilize maximum optimum use of space by the existing manufacturing & trading units, warehousing service activity may be permitted.

ients as well as DTA clients. Shri Chellani further stated that to utilize maximum optimum use of space by the existing manufacturing & trading units, warehousing service activity may be permitted. He also stated that the Committee may verify the credentials of the units as to whether any show cause notices and any mis­ use of the SEZ scheme was noticed against the units before according warehousing activity permissions to the existing manufacturing/ trading units. The Committee deliberated on the issue of permitting broad-banding of warehousing activity and noted that the Department of Commerce, SEZ Section, New Delhi had issued Instruction No. 117 dated 24.09.2024 wherein guidelines for operational framework of FTWZ and Warehousing units in SEZ have been prescribed for strict compliance and also instructions were issued by Deputy Commissioner of Customs, KASEZ for strict compliance of Instruction No. 117 dated 24.09.2024 by warehousing units of KASEZ. Shri Chellani stated that there is no hesitation in following the Instruction No. 117 by the existing units who will be granted warehousing activity permissions. The Approval Committee after due deliberations acceded to the request of KASEZ Industries Association for permitting addition/broad­ banding of warehousing activity to the existing manufacturing/ trading units of KASEZ on a case to case basis subject to verification of credentials of the 2

ociation for permitting addition/broad­ banding of warehousing activity to the existing manufacturing/ trading units of KASEZ on a case to case basis subject to verification of credentials of the 2

units. Further, addition of warehousing activity will be considered on merits and the units have to comply with the guidelines issued vide Instruction No. 117 dated 24.09.2024 which is available on the Kandla SEZ website under category Circular. 216.1 NEW UNIT APPLICATION AGENDA ITEM NO. 216.1.1 Application for setting up of a Trading unit in KASEZ namely M/s. Ankita Overseas India Pvt. Ltd., 322, DLF Towers, Shivaji Marg, Moti Nagar, New Delhi-110015. A proposal has been submitted by M/s. Ankita Overseas India Pvt. Ltd.,New Delhi for setting up a unit in Kandla SEZ for trading activity. Shri Abhinav Abhishek, Authorised Representative of the company explained the proposal. Shri Abhishek stated that M/s. Ankita Overseas is their Group Company already having trading unit in KASEZ and now they want to set up another trading unit in the name of M/s. Ankita Overseas India Pvt. Ltd. in Kandla SEZ. He further stated that they will procure traded items from the Zone units and the same will be exported. The Committee asked the Authorised Representative about the proposed investment & source of funds required for the proposed trading unit. In reply, Shri Abhishek stated that they are going to invest about Rs. 10 lakhs which will be sourced from M/s. Ankita Overseas, KASEZ who is having financial back-up. He further stated that their Group company turnover is about Rs.

they are going to invest about Rs. 10 lakhs which will be sourced from M/s. Ankita Overseas, KASEZ who is having financial back-up. He further stated that their Group company turnover is about Rs. 500 crores per annum. The Committee further asked the Authorised Representative about the area requirement for the proposed trading unit in KASEZ as there is space constraint in KASEZ and they have to wait for space allotment depending on availability of space. In reply, Shri Abhishek stated that they have proposed area requirement of 500 sq. mtrs., however they can start their project with a smaller space as they are going to set up a trading unit & smaller space will suffice for them if 500 sq. mtrs. space is not available as proposed by them. ' The Approval Committee after due deliberation decided to approve the proposal for setting up a trading unit. This approval is also subject to standard terms and conditions as under: 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. 3

ed 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. 3

Minutes of the 216th Unit Approval Committee Meeting of Kandla SEZ held on ii) Further, no DTA sale is allowed for the approved traded items. 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. Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the applicant will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. Further at the time of import/export of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. Further, the applicant will give an undertaking that none of the items proposed are falling under negative list and if the items are found in negative list, penal action may be initiated against them. iii) iv) V) vi) vii) viii) AGENDA ITEM NO. 216.1.2 Application for setting up of a Manufacturing/Trading unit in KASEZ namely M/s. LGM Global Tradelink Pvt. Ltd., A/1114, Sun West Bank, Near Vallabh Sadan Riverfront, Opp.

i) AGENDA ITEM NO. 216.1.2 Application for setting up of a Manufacturing/Trading unit in KASEZ namely M/s. LGM Global Tradelink Pvt. Ltd., A/1114, Sun West Bank, Near Vallabh Sadan Riverfront, Opp. City Gold Cinema, Ashram Road, Ahmedabad- 380009. A proposal has been submitted by M/s. LGM Global Tradelink Pvt. Ltd., Ahmedabad for setting up a unit in Kandla SEZ for manufacturing/ tradingactivity. Shri Narendra Patel, Director along with Shri Dhaval Chellani, Authorised Representative of the company explained the proposal. Shri Dhaval stated they are into trading of gutkha & khaini products and now they want to set up a manufacturing/trading unit in Kandla SEZ. He further stated that for the proposed project they will give employment to about 20- 25 people & export turnover will be 100-150 tons per month and the export market for the proposed products will be Afghanistan, Middle East, Iran & Seria. The Committee asked the unit representatives about the source of funds for implementing the proposed project as they have shown Rs. 56 lakhs only as investment & no working capital requirement has been shown. In reply, Shri Dhaval stated that Rs. 56 lakhs investment shown is for capital goods & preliminary operating expenses and regarding working capital requirement, they have submitted Director’s net worth and also they will go for bank finance. 4

nvestment shown is for capital goods & preliminary operating expenses and regarding working capital requirement, they have submitted Director’s net worth and also they will go for bank finance. 4

The Committee further asked the unit representatives about the area requirement for the proposed manufacturing unit in KASEZ as there is space constraint in KASEZ and they have to wait for space allotment depending on availability of space. In reply, Shri Dhaval stated that they have proposed area requirement of 10,000 sq. ft. for the proposed project and they will implement the project on the basis of availability of shed/plot. The Approval Committee after due deliberation approved the proposal of manufacturing/trading activity subject to standard terms and conditions for such units which, inter-alia, include no DTA Sale/clearance of any goods and also subject to furnishing an affidavit/undertaking for use of plastic packaging as detailed under Item No. 117.1.2 in terms of the Apex Court’s judgement. Betel nuts (supari) if imported will be consumed in their finished products for 100%exports and no job work/trading & intra-zone sale of betel nut will be allowed i.e. the same will be consumed only by the unit itself.

f imported will be consumed in their finished products for 100%exports and no job work/trading & intra-zone sale of betel nut will be allowed i.e. the same will be consumed only by the unit itself. Further, the Committee also directed the unit representatives to submit ratio of composition/consumption of raw materials in their finished goods.This approval is also subject to standard terms and conditions as under: Any restrictions on import/export of manufactured items and 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 nut/areca nut in their factory premises. allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. Further, no DTA sale is allowed for the approved traded items. In case of any discrepancy/mismatch between the above ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. Further at the time of import/export/DTA procurement of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. Further, the applicant 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

ndertaking 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 may be initiated against them. i) ii) iii) iv) V) vi) vii) viii) 5

on AGENDA ITEM NO. 216.1.3 Application for setting up of a Manufacturing/Trading unit in KASEZ namely M/s. SKTC Globex LLP, A-351, Sakar-VII, Nr. Reform Club, Nehru Bridge Croner, Ashram Road, Ahmedabad. A proposal has been submitted by M/s. SKTC Globex LLP, for setting up a unit in Kandla SEZ for manufacturing/tradingactivity. Ahmedabad Mr. Sher Mohammed Pathan, Partner along with Shri Dhaval Chellani, Authorised Representative of the firm explained the proposal. Shri Pathan stated he is into tobacco business since last 34 years and exporting to Malaysia, Africa through ICD, Ahmedabad & Mundra Portand also indulged in trading of Vimal, Pan Bahar brands. The Committee asked the unit representatives about the turnover of their DTA unit. In reply, Shri Pathan stated that their turnover in 2011 was about Rs. 11-12 crores but due to restrictions on tobacco products after 2013, their export turnover for 2025 is about Rs. 3-4 crores. The Committee further asked the unit representatives about the source of funds for implementing the proposed project as they have shown Rs. 55 lakhs only as investment & no working capital requirement has been shown. In reply, Shri Pathan stated that Rs.

the source of funds for implementing the proposed project as they have shown Rs. 55 lakhs only as investment & no working capital requirement has been shown. In reply, Shri Pathan stated that Rs. 56 lakhs investment shown is for capital goods & preliminary operating expenses and regarding working capital requirement, once the export orders are confirmed 50% advance is received from the foreign party which will take care of working capital. The Approval Committee after due deliberation approved the proposal of manufacturing/trading activity subject to standard terms and conditions for such units which, inter-alia, include no DTA Sale/clearance of any goods and also subject to furnishing an affidavit/undertaking for use of plastic packaging as detailed under Item No. 117.1.2 in terms of the Apex Court’s judgement. Betel nuts (supari) if imported will be consumed in their finished products for 100%exports and no job work/trading & intra-zone sale of betel nut will be allowed i.e. the same will be consumed only by the unit itself. Further, the Committee also directed the unit representatives to submit ratio of composition/consumption of raw materials in their finished goods. This approval is also subject to standard terms and conditions as under: Any restrictions on import/export of manufactured items and 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 i) ii) 6

ly. 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 i) ii) 6

applicant will install machinery for further processing of betel nut/areca nut in their factory premises. allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. Further, no DTA sale is allowed for the approved traded items. In case of any discrepancy/mismatch between the above ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. Further, the applicant will give an undertaking that none of the items proposed are falling under negative list and are not hazardous storage/transmission/handling and if the items are found in negative list or hazardous in nature, penal action may be initiated against them. iii) iv) v) vi) vii) viii) require environmental clearance for or 216.2 REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 216.2.1 Permission for addition of manufacturing activity and addition of items for Trading Activity in the existing Letter of Approval - Request of M/s.APA Enterprise (Earlier Voltrix Inc.), KASEZ. M/s.

1 Permission for addition of manufacturing activity and addition of items for Trading Activity in the existing Letter of Approval - Request of M/s.APA Enterprise (Earlier Voltrix Inc.), KASEZ. M/s. APA Enterprise (Earlier Voltrix Inc.), KASEZ is an approved unit with LoA No.01/2020-21 dated 29.06.2020 for Trading Activity of Chemical items to certain terms and conditions enumerated in the aforesaid Letter of Approval, as amended. Now the said unit has requested for addition of manufacturing activity in their existing LoA and also addition of new items in their trading activity. Shri Kishore Matang, Partner along with Shri Mahesh Matang, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Maheshstated that their proposal was deferred in the last UAC with direction to submit revised project report, list of mines from where they will procure raw materials, machinery cost break-up, working capital break-up and manufacturing process details which they have submitted now along with their application. He further stated thatSTE condition will not be applicable to their SEZ unit and hence, they are not required to take permission from IREL for export of garnet. 7

now along with their application. He further stated thatSTE condition will not be applicable to their SEZ unit and hence, they are not required to take permission from IREL for export of garnet. 7

on The Committee noted that the unit has requested for DTA procurement of garnet sand/mineral and it was informed to the unit that the supply Irom DTA to SEZ is considered an export for DTA unit. Accordingly, conditions imposed vide DGFT Notification No. 26/2015-20 dated 21.08. 2018 would be applicable on the DTA unit.Accordingly, the unit representative informed that they will revise the details/items submitted in their proposal. Accordingly, the Approval Committee after due deliberation decided to defer their proposal with direction to the unit to submit revised proposal with regarding raw materials & finished goods & details of Mines along with copy of agreement entered into with the said mines and layout plan showing demarcation of trading & manufacturing activity with separate entry & exit gates for each activity. AGENDA ITEM NO. 216.2.2 Request of M/s. Keval Exports for addition of item under broad-banding in manufacturing activity in their existing LOA. M/s Keval Export, KASEZ is an approved unit for manufacturing activity of micro crystalline cellulose powder, wheat starch, Lactose Monohydrate powder etc. as amended vide LOA No.

eir existing LOA. M/s Keval Export, KASEZ is an approved unit for manufacturing activity of micro crystalline cellulose powder, wheat starch, Lactose Monohydrate powder etc. as amended vide LOA No. KASEZ/IA/43/2007-08 dated 09.05.2008. Now the said unit has requested for addition of 01 item in manufacturing activity in their existing LOA. Shri Kamlesh Patel, Proprietorof the firm appeared before the Committee to explain the proposal. Shri Patelstated that they have requested for addition of one item i.e. di-calcium phosphate in their manufacturing activity. He further stated that the proposed item is used in pharma products and the export market of the same is USA. The Committee asked the proprietor about the use of DM water & Steam in their manufacturing process & employment proposed for addition item. In reply, Shri Patel stated that DM water is required for manufacturing of finished products and steam will be used in Boiler. He further stated they are going to provide employment to about 7-8 persons. proposal for addition of one item in manufacturing activity in their existing LoA, subject to unit submitting correct ITC HS code for item at Sr. No. 1 of raw material lists& submission of copy of FDA approval and also subject to standard terms and conditions: 8

r existing LoA, subject to unit submitting correct ITC HS code for item at Sr. No. 1 of raw material lists& submission of copy of FDA approval and also subject to standard terms and conditions: 8

Any restrictions on import/export of manufacturing item and its raw materials will apply. 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 item proposed and its raw materials are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action may be initiated against them. i) ii) iii) iv) v) vi) vii) AGENDA ITEM NO. 216.2.3 Addition of items under the Trading Activity in the existing LoA - Request of M/s. KKP Petchem Pvt. Ltd., KASEZ. M/s. KKP Petchem Pvt. Ltd., Plot No. 582 to 584, New Area, KASEZis an approved unit with LoA dated 25.01.2010 issued from F. No.

in the existing LoA - Request of M/s. KKP Petchem Pvt. Ltd., KASEZ. M/s. KKP Petchem Pvt. Ltd., Plot No. 582 to 584, New Area, KASEZis an approved unit with LoA dated 25.01.2010 issued from F. No. KASEZ/IA/28/2009-10 for manufacturing and trading activity (as amended) subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. Now the said unit has requested for addition of 4 items in Trading Activity in their existing LoA. Shri Anand Mehta, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Mehtastated that they have requested for permission for addition of 4 items in their trading activity for re-packing and export and items proposed are used for industrial use. proposal for addition of 4 new items in trading activityin their existing LoA with direction to the unit to submit specific ITC HS code of items at Sr. No. 2 instead of other category & also submit PESO approved drawing along with 9

in trading activityin their existing LoA with direction to the unit to submit specific ITC HS code of items at Sr. No. 2 instead of other category & also submit PESO approved drawing along with 9

Minutes of the 216'11 Unit Approval Committee Meeting of Kandla SEZ held on NOC from district authority and Fire NOC and also subject to standard terms and conditions: - i) allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. No DTA sale is allowed for the proposed traded item. 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 listor hazardous in nature, penal action will be initiated against them. ii) iii) iv) v) vi) vii) viii) AGENDA ITEM NO. 216.2.4 Application for setting up of a Manufacturing unit in KASEZ by M/s.MJ Krishi Private Limited, Plot No. NZ-14, New Zone, KASEZ. M/s. MJ Krishi Private Limited., KASEZ is an approved unit with LoA No. 22/2024-25 dated22.10.2024 for manufacturing activity of lubricants and Grease, as amended. Now the said unit has requested for addition of 02 items in manufacturing activity in their existing Letter of Approval. Shri Anand Mehta, Authorised Representative of the company appeared before the Committee to explain the proposal.

ddition of 02 items in manufacturing activity in their existing Letter of Approval. Shri Anand Mehta, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Mehta stated that they have been granted approval for manufacturing activity in new Zone and they have been allotted space of 12,000 sq. mtrs. for the proposed manufacturing activity and to utilize the area they have requested for additional of 2 new items in manufacturing activity. He further stated that 10

the projected turnover of new items will be Rs. 2696 lakhs for the 5 years period. The Committee asked the Authorised Representative about the investment proposed and source of funds for the proposed manufacturing activity& proposed time period to start the proposed items manufacturing. In reply, Shri Mehta stated that investment for the proposed new items will be Rs. 70 lakhs which will be self-financed by the company. He further stated that they will start manufacturing activity of proposed items within 6- 7 months’ time post approval of their additional manufacturing items. The Committee further asked the Authorised Representative as to whether they have taken approval for WHO GMP Certification for fluids.

hs’ time post approval of their additional manufacturing items. The Committee further asked the Authorised Representative as to whether they have taken approval for WHO GMP Certification for fluids. In reply, Shri Mehta stated that once the approval is granted they will approach for WHO GMP certification of the proposed item. proposal for addition of 02 items in manufacturing activity in their existing LoAsubject to unit furnishing activity flow chart of their plan to start manufacturing activityand also subject to standard terms and conditions:- Any restrictions on import/export of manufacturing items and its raw materials will apply. Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. Further, the applicant will give an undertaking that none of the items proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action may be initiated against them. i) ii) iii) iv) v) vi) vii) ✓ ■ 11

he items proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action may be initiated against them. i) ii) iii) iv) v) vi) vii) ✓ ■ 11

Minutes of the 216*'’ Unit Approval Committee Meeting of Kandla SEZ held 05.08.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh on AGENDA ITEM NO. 216.2.5 Request for addition of warehousing service activity in their existing Letter of Approval - M/s. Marvel Fragrances Company, KASEZ. M/s. Marvel Fragrances Company, KASEZ is an approved unit for manufacturing activity in Kandla Special Economic Zone with LOA No. KASEZ/IA/015/2007-08 dt. 02.08.2007 as amended. Now the said unit has requested for addition of warehousing activity in their existing LoA. Shri Ramesh Chauhan, General Manager of the firm explained their proposal. Shri Chauhan stated that they are into manufacturing of candles and now due to global recession their manufacturing business has reduced.

uhan, General Manager of the firm explained their proposal. Shri Chauhan stated that they are into manufacturing of candles and now due to global recession their manufacturing business has reduced. Now to utilise the surplus space, they wish to include warehousing activity in their existing LoA. service service The Committee noted that for some of the items the unit has submitted ITC HS codes falling under other category & has not given specific details of the products and directed the unit representative to submit the correct description of items with corresponding ITC HS codes of items instead of other category. proposal for addition of warehousing service activity (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goodsjin their existing LoA subject to the unit submitting specific ITC HS codes of items instead of other category & area layout plan proposed for warehousing activity and also subject to the following standard terms and conditionsand also subject to verification regarding the compliance with regard to demarcation, etc.: i) allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC.

cation regarding the compliance with regard to demarcation, etc.: i) allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. In case of any discrepancy/mismatch between the above ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. Further, the 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. ii) iii) iv) 12

Minutes of the 216"1 Unit Approval Committee Meeting of Kandla SEZ held on 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. The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing & warehousing activity and earmark separate space for both the activities. v) vi) the unit will submit separate APRs for their Further, manufacturing & warehousing activity. Further, the unit will maintain separate stock register for manufacturing and warehousing service which will be subject to regular checking by the KASEZ customs authorities. Further at the time of import/export/DTA sales of any items, the HSN code has to be examined by the Customs officers at the vii) viii) ix) x) time of clearance of the goods. handling and if the items aye found in negative list or hazardous xi) xii) AGENDA ITEM NO.

SN code has to be examined by the Customs officers at the vii) viii) ix) x) time of clearance of the goods. handling and if the items aye found in negative list or hazardous xi) xii) AGENDA ITEM NO. 216.2.6 Request for addition of warehousing service activity in their existing Letter of Approval - M/s. Oswal Polymers Unit-II (Division of Oswal Agricomm Pvt. Ltd), KASEZ. M/s. Oswal Polymers Unit-II, KASEZ is an approved unit with LoA No. 02/2025-26 dated.21.04.2025, for Trading activity subject to certain terms and conditions enumerated in the aforesaid Letter of Approval, as amended. Now the said unit has requested for addition of warehousing service activity in their existing LoA. Director of the company explained their proposal. Shri Parekh stated that theyhave requested for addition of warehousing activity in their existing LoA for liquid oil, plastics & other items and further stated that they already have available land wherein they will install tanks for liquid items& have also submitted layout plan showing trading and warehousing activity. Shri Mukesh Parekh ✓ 13

her stated that they already have available land wherein they will install tanks for liquid items& have also submitted layout plan showing trading and warehousing activity. Shri Mukesh Parekh ✓ 13

Minutes of the 216"1 Unit Approval Committee Meeting of Kandla SEZ held on The Committee noted that the unit has already been granted permission for plastic items in their trading LoA and decided not to grant approval of plastic items for warehousing activity. proposal for addition of warehousing service activity except items at Sr. No. 1 to 8, 12 & 13, 22, 40 & 48 of the Agenda(subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goodsjin their existing LoA subject to submission of PESO license along with NOC from district authority and fire NOC before commencement of these items, subject to clearance of outstanding rental duesand also subject to the following standard terms and conditionsand also subject to verification regarding the compliance with regard to demarcation, etc.: i) 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. The above permission is also subject to further condition that the unit shall maintain separate accounts for trading& warehousing activity and earmark separate space for both the activities. Further, the unit will submit separate APRs for their trading& warehousing activity. Further, the unit will maintain separate stock register for

and earmark separate space for both the activities. Further, the unit will submit separate APRs for their trading& warehousing activity. Further, the unit will maintain separate stock register for trading and warehousing service which will be subject to regular checking by the KASEZ customs authorities. ii) iii) iv) v) vi) vii) viii) IX) X) 14

handling and if the items are found in negative list or hazardous xi) xii) AGENDA ITEM NO. 216.2.7 Request for addition of items in manufacturing activity in their existing Letter of Approval F. No. KASEZ/IA/15/2022-23 dated 15.11.2022, as amended issued to M/s Skylink Petrochemicals Pvt. Ltd KASEZ. M/s Skylink Petrochemicals Pvt. Ltd., KASEZ is an approved unit for Manufacturing, Trading and Warehousing Service Activity vide LoA issued from F. No. KASEZ/IA/15/2022-23 dated 15.11.2022, as amended. Now the said unit has requested for addition of items in manufacturing activity in their existing LoA. Shri Anurag Aggarwal, Director of the company appeared before the Committee to explain the proposal. Shri Aggarwal stated that they propose to include addition of manufacturing activity of engineering goods in their existing LoA in their premises as they have been allotted larger size plot and they can also undertake manufacturing activity of engineering items apart from existing chemical items. proposal for addition of items in manufacturing activity in their existing LoA subject to the unit submitting, specific ITC HS codes of items instead of other category in respect of manufactured items at Sr. No.

ddition of items in manufacturing activity in their existing LoA subject to the unit submitting, specific ITC HS codes of items instead of other category in respect of manufactured items at Sr. No. 3 and also subject to standard terms and conditions:- Any restrictions on import/export of manufacturing items and its raw materials will apply. 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 & other equipments. i) ii) iii) iv) 15

Minutes of the 216lh Unit Approval Committee Meeting of Kandla SEZ held on v) Further, the unit will submit separate APRs for their manufacturing, trading and warehousing service. Further, the unit will maintain separate stock register for manufacturing, trading and warehousing service which will be subject to regular checking by the KASEZ customs authorities. proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action will be initiated against them. vi) vii) viii) ix) AGENDA ITEM NO. 216.2.8 Addition of one item under the Trading Activity in the existing LoA - Request 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.

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 requested for addition of one new item in Trading Activity in their existing LoA. Shri Kishor Chavda, Manager of the firm appeared before the Committee to explain the proposal. Shri Chavda stated that they have requested for additional of one item in their trading activity which they will procure from the DTA at initial stage & at later stage they will also import the traded item. proposal for addition of 01 new item in trading activityin their existing LoA, subject to submission of PESO license along NOC from district authority and Fire NOC before commencement of this itemand also subject to standard terms and conditions: - allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. No DTA sale is allowed for the proposed traded item. i) ii) 16

tions: - allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. No DTA sale is allowed for the proposed traded item. i) ii) 16

handling and if the items are found in negative listor hazardous iii) iv) v) vi) vii) viii) AGENDA ITEM NO. 216.2.9 Request for addition of manufacturing activity in their existing Letter of Approval No. KASEZ/IA/039/2010-11/669 dated 29.11.2010 for Warehousing activity, as amended issued to M/s Vishwas Enterprises, KASEZ and Intimation for change in Partnership of the firm. M/s. Vishwas Enterprises, KASEZ is an approved unit for warehousing service activity vide LoA No. KASEZ/IA/039/2010-11/669 dated 29.11.2010, as amended. Now the unit has requested for addition of manufacturing activity in their existing LoA for Warehousing activity and has also intimated regarding change in partners of the firm. Shri Rohan Ojha, Partner along with Shri Ravinder Ojha, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Ojhastated thatthey are into warehousing service activity and they propose to set up a manufacturing activity unit for plastic drums as there are huge requirements of drums in the Zone and also at Mundra Port.

hatthey are into warehousing service activity and they propose to set up a manufacturing activity unit for plastic drums as there are huge requirements of drums in the Zone and also at Mundra Port. He further stated that they have also submitted their request for change in partners of the firm as the new partners is already into business of drum manufacturing which will increase their export business in KASEZ.He further stated that they have been allotted two plots in KASEZ out of which they will utilize one plot exclusively for manufacturing activity. The Committee noted that M/s. Vishwas Enterprises, KASEZ has also requested for change in Partners of the firm and has also submitted copy of 17

on Form-G issued by Registrar of Firms, Kachchh District, Gandhidham regarding change in partnership of the firm. The Committee further noted that Department of Commerce vide 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Instruction No. court approved mergers and demergers, change of Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in partnership of the firm subject to submission of Indemnity bond &subject 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.

of Indemnity bond &subject 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 submission of 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. Further, the Approval Committee after due deliberation decided to approve the proposal for addition of manufacturing activity 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. The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing, and warehousing and earmark separate space for both the activities with provisions of CCTV & other equipments. Further manufacturing &warehousing activities. ii) iii) iv) the unit will submit separate APRs for their v) vi) vii) viii) 18

ace for both the activities with provisions of CCTV & other equipments. Further manufacturing &warehousing activities. ii) iii) iv) the unit will submit separate APRs for their v) vi) vii) viii) 18

Minutes of the 216,h Unit Approval Committee Meeting of Kandla SEZ held on proposed and its raw materials are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action may be initiated against them. ix) AGENDA ITEM NO. 216.2.10 Request of M/s. Varsur Impex Pvt. Ltd. (Unit-II) for addition of item in manufacturing activity in their existing LOA. M/s Varsur Impex Pvt. Ltd., (Unit-II), KASEZ is an approved unit for manufacturing activity of Pan Masala, Khaini, Smokeless Chewing Tobacco, Guthka, Zarda & Chewing Tobacco Plain/Tambakoo, as amended vide LOA No. KASEZ/1A/16/2022-23 dated 25.01.2023. Now the said unit has requested for addition of 01 item in manufacturing activity in their existing LOA. Shri N. K. Chaudhary& Shri Narbir Singh, Authorised Representatives and Shri Mahender Kapoor, consultant of the company explained their proposal. Shri Chaudhary stated that they have requested for addition of one item in manufacturing activity along with its two raw materials. The Committee asked the Authorised Representativesas to why they want to include additional item in manufacturing activity as already pan masala have been approved in their LoA.

two raw materials. The Committee asked the Authorised Representativesas to why they want to include additional item in manufacturing activity as already pan masala have been approved in their LoA. In reply, Shri Kapoor stated that pan masala is already approved in their LoA however now they have requested for addition of pan masala containing tobacco which is not approved in their LoA. He further stated thatthe client from where they procure the raw materials pan masala & scented tobacco are not sharing the formula and hence they will procure the raw materials which will be processed in their unit proportionately and then the finished goods will be exported. proposal for addition of 1 item in manufacturing activity in their existing LoA, subject to unit submitting correct ITC HS code for item at Sr. No. 2 of raw materials list &subject to submission of ratio of composition/consumption of raw materials in their finished goods. This permission is also subject to standard terms and conditions: i) Any restrictions on import/export of manufacturing items and its raw materials will apply. Further, the item proposed for manufacturing and raw materials will not be allowed to be taken out of the Zone for ii) 19

on import/export of manufacturing items and its raw materials will apply. Further, the item proposed for manufacturing and raw materials will not be allowed to be taken out of the Zone for ii) 19

on Job-work/sub-contracting and the finished products will be 100% exported. No DTA sale is allowed for the proposed manufactured item. specified in DGFTs ITC HS Code wherever applicable. Further, the unit will give an undertaking that none of the item 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. iiii iv) V) Vi) vii) viii) AGENDA ITEM NO. 216.2.11 Request for addition of Warehousing and Trading activity in their existing Letter of Approval No. KASEZ/2/62/76-FTZ dated 03.11.1976 for Manufacturing activity of all varieties of Builders Hardware Namely Doors and Windows fittings, as amended issued to M/s Vertex Hardware (Kandla) Pvt. Ltd, KASEZ and Intimation for change in Directors of the company. M/s Vertex Hardware (Kandla) Pvt. Ltd., KASEZ is issued with LoA No. 2/62/76-FTZ dated 03.11.1976, as amended, for manufacturing of varieties of Builders hardware namely doors and windows fittings such as varieties of kicking plates, latches fasterners, etc. Now the said unit has requested for addition of Trading & Warehousing activity in their existing LoA for manufacturing activityand has also intimated regarding change in Directors of the company. Shri Manish Gadhvi, Director of the company appeared before the Committee to explain the proposal.

LoA for manufacturing activityand has also intimated regarding change in Directors of the company. Shri Manish Gadhvi, Director of the company appeared before the Committee to explain the proposal. Shri Gadhvi stated that they have requested for addition of trading & warehousing activity in their existing LoA for manufacturing activity. He further stated that they have also submitted their request for change in Directors of the company wherein out of 4 Directors, two Directors have resigned from the company & there is no change in the shareholding pattern of the company. The Committee noted that for item at Sr. No. 7 of warehousing item list and item at Sr. No. 4 of trading item list, the ITC HS code is not available in the DGFT website 86 also for item at Sr. No. 3, 6 of warehousing item list 20

and item at Sr. No. 3 of trading item list, the unit has to submit specific description of item proposed and directed the unit representative to submit the correct ITC HS of the item at Sr. No. 7 of warehousing item list and item at Sr. No. 4 of trading item list and specific description of item at Sr. No. 3, 6 of warehousing item list and item at Sr. No. 3 of trading item list. The Committee further noted that M/s. Vertex Hardware (Kandla) Pvt. Ltd., KASEZ has also requested for change in Directors of the company and has also submitted copies of DIR-12 of ROC regarding resignation of 2 Directors. The Committee further noted that Department of Commerce vide Instruction No.

change in Directors of the company and has also submitted copies of DIR-12 of ROC regarding resignation of 2 Directors. 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. 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; Further, the Approval Committee after due deliberation decided to approve the proposal for addition of trading and warehousing service activit}' in their existing LoA, subject to the unit submitting the correct ITC HS of the item at Sr. No. 7 of warehousing item list & item at Sr. No. 4 of trading item list and specific description of item at Sr. No. 3, 6 of warehousing item list & item at Sr. No.

orrect ITC HS of the item at Sr. No. 7 of warehousing item list & item at Sr. No. 4 of trading item list and specific description of item at Sr. No. 3, 6 of warehousing item list & item at Sr. No. 3 of trading item list and also subject to standard terms arid conditions: 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. No DTA sale is allowed for the proposed traded items. i) ii) iii) 21

Minutes of the 2161'1 Unit Approval Committee Meeting of Kandla SEZ held on iv) specified in DGFTs ITC HS Code wherever applicable. The above permission is also subject to further condition that the unit shall maintain separate accounts for manufacturing, tracling& warehousing activity and earmark separate space for all the activities. Further, the unit will submit separate APRs for their manufacturing, trading& warehousing activity. Further, the unit will maintain separate stock register for trading and warehousing service which will be subject to regular checking by the KASEZ customs authorities. Further at the time of import/export/DTA procurement/sale of any items, the HSN code has to be examined by the Customs officers at the time of clearance of the goods. handling and if the items are found in negative listor hazardous v) vi) vii) viii) ix) X) xi) xii) xiii) AGENDA ITEM NO. 216.2.12 Request for addition of items in their existing Letter of Approval for Trading Activity- M/s.

are found in negative listor hazardous v) vi) vii) viii) ix) X) xi) xii) xiii) AGENDA ITEM NO. 216.2.12 Request for addition of items in their existing Letter of Approval for Trading Activity- M/s. Refine Junction SEZ Park, Pvt. Ltd., KASEZ M/s. Refine Junction SEZ Park Pvt. Ltd, KASEZ is an approved unit for Manufacturing activity in Kandla SEZ, videLoA No. 13/2024-25 issued vide letter No. KASEZ/IA/13/2024-25/1785-88 dated 04.07.2024 as amended from time to time. Now the unit has requested for addition of trading activity in their existing LoA and submitted the list of items for trading activity. Shri Tanishq Dhoka, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Tanishq stated that they are into manufacturing of chemicals & oil items and now they wish 22

Minutes of the 216"1 Unit Approval Committee Meeting of Kandla SEZ held on to include trading activity in their existing LoA for manufacturing activity and requested to add trading activity in their existing LoA. The Committee noted that their LoA for manufacturing activity was bifurcated from their existing LoA for manufacturing, trading & warehousing which was issued in the name of M/s. Stash Barn Enterprises and on unit’s request separate LoA was issued to the unit for manufacturing activity and later the unit has requested to change the name of their manufacturing LoA into M/s. Refine Junction SEZ Park Pvt.

unit’s request separate LoA was issued to the unit for manufacturing activity and later the unit has requested to change the name of their manufacturing LoA into M/s. Refine Junction SEZ Park Pvt. Ltd, KASEZ which was duly approved by the UAC. Therefore, the Approval Committee after due deliberation rejected their proposal for addition of trading activity in their existing LoA with direction to the unit to come up with addition of any items in trading activity in their other unit M/s. Stash Barn Enterprises. AGENDA ITEM NO. 216.2.13 Addition of Item under Trading Activity in their existing LoA M/s Hwatsi Chemical Private Limited, KASEZ M/s Hwatsi Chemical Private Limited, KASEZ is an approved unit for Manufacturing, Trading and Warehousing vide Letter of Approval F.No. 004/2011-12 dated 13.05.2011, as amended. Now the said unit has requested for addition of new items in their trading activity. Shri Bharat Sheth, Director of the company appeared before the Committee to explain the proposal. Shri Sheth stated they are in KASEZ since last 11 years indulged in manufacturing & trading activity and having export turnover of about Rs. 100 crores and now they have requested for additional items in their trading activity. The Committee noted that one of the item proposed falls under STE category which is not permitted for a trading unit. proposal for addition of 27 new items in trading activity except item at Sr. No.

he Committee noted that one of the item proposed falls under STE category which is not permitted for a trading unit. proposal for addition of 27 new items in trading activity except item at Sr. No. 27 of the Agenda in their existing LoAwith direction to the unit to submit PESO approved drawing and NOC from district authority and Fire NOCand also subject to standard terms and conditions: - allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. i) 23

Minutes of the 2l6tl1 Unit Approval Committee Meeting of Kandla SEZ held on ii) No DTA sale is allowed for the proposed traded item. handling and if the items are found in negative listor hazardous iii) iv) v) vi) vii) viii) 216.3 MISCELLANEOUS ITEMS AGENDA ITEM NO. 216.3.1 Intimation for change in the name of the unit and change in constitution from Proprietorship firm to Private Limited Company - Request of M/s Apex Lubricant, KASEZ M/s. Apex Lubricant, KASEZ is an approved unit with LoA No. KASEZ /1 A/ 08/ 2009-10/ 2820 dated 10.06.2009 as amended, for warehousing & trading activity subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. The Committee noted that the matter was placed before the 214th UAC meeting held on 30.05.2025 and the Committee deferred their proposal for change in name of the firm and change in constitution from Proprietorship firm to Pvt. Ltd.

was placed before the 214th UAC meeting held on 30.05.2025 and the Committee deferred their proposal for change in name of the firm and change in constitution from Proprietorship firm to Pvt. Ltd. Company with direction to the unit to submit details of financial consideration received by the Proprietor and copy of Board Resolution for transfer of business from Proprietorship firm to Pvt. Ltd. Company. Now the said unit has submitted the details of financial consideration paid by M/ s. ASK Tanker (India) Pvt. Ltd to M/s. Apex Lubricant and certified true copy of board resolution duly passed for transfer business from Proprietorship to Private limited& shareholding patter wherein Shri Bhupendra Dilipsinh Jadeja, Proprietor of M/s. Apex Lubricant who is 24

holding 99% of Shares of M/s. ASK Tanker (India) Pvt. Ltd. as on 31.03.2025. Shri Ashish Jani, Group Director, Bapu’s Group of Companies appeared before the Committee to explain the proposal. Shri Jani stated that their proposal was deferred in the 214th UAC with direction to submit copy of Board Resolution for transfer of business to Pvt. Ltd. Company and financial consideration received by Proprietor of M/s. Apex Lubricants which they have now submitted and requested to permit them change in constitution from Proprietorship firm to Pvt. Ltd. Company. The Committee noted that the Proprietor Shri Bhupendra Dilipsinh Jadeja is holding 99% shares in M/s. ASK Tanker (India) Pvt. Ltd. The Committee further noted that Department of Commerce vide Instruction No.

tee noted that the Proprietor Shri Bhupendra Dilipsinh Jadeja is holding 99% shares in M/s. ASK Tanker (India) Pvt. Ltd. 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. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in the name of the unit from “Apex Lubricant” to “ASK Tanker (India) Pvt. Ltd.”and change in constitution from proprietorship firm to private limited 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. 216.3.2 Intimation for change in the name of the unit and change in constitution from partnership firm to Limited Liability Partnership- Request of M/s Unitrade World (Unit-II), KASEZ and Addition of items in Warehousing activity in their existing LOA. The proposal of M/s.

tion from partnership firm to Limited Liability Partnership- Request of M/s Unitrade World (Unit-II), KASEZ and Addition of items in Warehousing activity in their existing LOA. The proposal of M/s. Unitrade World (Unit-II), KASEZ has been approved in 215th UAC meeting held on 30.06.2025vfor issuance of separate LoA as Unit-II for manufacturing, trading & warehousing of chemical & oil products as per approvals granted in the 211th UAC meeting. Now the said unit has requested for change of name of their unit from M/s Unitrade World (Unit-II) to M/s Chryden Petrochem LLP and submitted copy of certificate of Incorporation of M/s, Chiyden Petrochem 25

Minutes of the 216th Unit Approval Committee Meeting of Kanclla SEZ held on LLP incorporated on 7th June, 2025, copies of PAN of the new unit, Limited Liability Partnership Agreement, LLP Form No. 3, copy of Pan Card/Aadhar card of the partners of the new company. Shri Rajendra Aggarwal, Partner of the firm appeared before the Committee to explain the proposal. Shri Aggarwal stated that they have changed the constitution of the firm from Partnership firm to Limited Liability Partnership wherein his son has been included as Partner along with 3 other partners for better management of the firm. The Committee noted that M/s Unitrade World (Unit-II), KASEZ has also requested for addition of items in warehousing activity in their existing LoA. The Committee further noted that Department of Commerce vide Instruction No.

Unitrade World (Unit-II), KASEZ has also requested for addition of items in warehousing activity in their existing LoA. 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. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in name of the firm from “Unitrade World (Unit-II)” to “Chryden Petrochem LLP”and change in constitution from Partnership firm to Limited Liability Partnership 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. Further, the Approval Committee after due deliberation decided to permit the addition of 02 items except items at Sr. No.

irectorship to the Income Tax Department for necessary action at their end. Further, the Approval Committee after due deliberation decided to permit the addition of 02 items except items at Sr. No. 2& 4 of the Agenda 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&subject to submission of PESO license along with NOC from district authority and fire NOC before commencement of these items&subject to the unit fulfilling NFE criterion and also subject to following conditions: i) 26

Minutes of the 216,h Unit Approval Committee Meeting of Kandla SEZ held on ii) hi) iv) v) vi) vii) viii) ix) AGENDA ITEM NO. 216.3.3 Bifurcation of LoA as Unit-II for manufacturing activities of solvents, Industrial Oil and Chemical- Request of M/s. United Safeway India Pvt. Ltd., a unit of Manufacturing, Trading fit Warehousing activity KASEZ. M/s. United Safeway India Pvt. Ltd., KASEZ is ah approved unit for Manufacturing, Trading ^Warehousing activity in Kandla SEZ, vide LoA No. KASEZ/IA/35/2020-21 dated 02.02.2021 as amended from time to time. Now the said unit vide their letter dated 22.07.2025 has informed that their unit is an approved unit for undertaking authorized operations of Trading, Warehousing Service activity and Manufacturing activity in Kandla SEZ. They have allotted two separate premises viz. Plot No. 42B, 43B (admeasuring an area of 962.5 sq.mtrs’ each) and 46B (admeasuring an area of 1980 sq.mtrs.) and Plot No.

ing activity in Kandla SEZ. They have allotted two separate premises viz. Plot No. 42B, 43B (admeasuring an area of 962.5 sq.mtrs’ each) and 46B (admeasuring an area of 1980 sq.mtrs.) and Plot No. 238-239 (admeasuring an area of 1728.96 sq.mtrs.) Sector-Ill, Kandla SEZ for carrying out authorized operation. They are utilizing Plot No. 238-239, Sector-Ill for authorized operations of Trading, Warehousing Service Activity and Manufacturing as per their LoA No. 35/2020-21 and Plot No. for 42B, 43B and 46B utilized for nding of various manufacturing of additional items approved under Broai Solvents, Industrial Oil and Chemicals. 27

Minutes of the 216,h Unit Approval Committee Meeting of Kandla SEZ held on Shri Balaji Naidu, Director of the company explained their proposal. Shri Naidu stated that for operational efficiency they have requested for bifurcation of their broad-banding permission granted for the manufacturing of solvents, industrial oil and chemicals as Unit-II and they will be utilizing 3 plots i.ePlot No. for 42B, 43B and 46B for the said manufacturing activity. The Committee after due deliberation decided to approve issuance of separate LoA for manufacturing activity of Solvents, industrial Oil and Chemicalsas Unit-II from the date of grant of permission letter of manufacturing activity of various Solvents, Industrial Oil and Chemicals i.e. 22.10.2024subject to payment of outstanding rental dues. AGENDA ITEM NO.

from the date of grant of permission letter of manufacturing activity of various Solvents, Industrial Oil and Chemicals i.e. 22.10.2024subject to payment of outstanding rental dues. AGENDA ITEM NO. 216.3.4 Intimation for change in the constitution of firm and name of the unit from Partnership firm to Private Limited Company - Request of M/s Hindustan Oils Industries, KASEZ M/s. Hindustan Oils Industries, KASEZ is an approved unit with LoA dated08.08.2013 issued from F. No. KASEZ/IA/006/2013-14 for manufacturing activity oflight solvents, fuel oil, light fuel oil, light viscosity base oil, high viscosity base oil, rubberprocess oil/residue only for crude oil processing, vaccum distillation for reclamation of used oil, lightol and lubricants automotive and industrial and for trading activity oflubricants, fuel oil, bitumen, transformer oil, other petroleum products, castor oil andbase mineral oil SN-500, 350, 150 etc, Letter of Approval, as amended. Now the said unit has requested for change in constitution of firm from M/s Hindustan Oils Industries a Partnership Firm to M/s Ananya Oil Private Limited, a Private Limited Company and submitted copies of PAN of the Private Limited Company, Certificate of incorporation & CIN issued by the Ministry of Corporate Affairs, Memorandum &Article of Association of the new company &Declaration for Commencement of Business. Shri Narendra Nimbawat, Partner of the firm appeared before the Committee to explain the proposal.

, Memorandum &Article of Association of the new company &Declaration for Commencement of Business. Shri Narendra Nimbawat, Partner of the firm appeared before the Committee to explain the proposal. Shri Nimbawatstated that they have changed the constitution of the firm from partnership firm to private limited company wherein he and his son are Directors in the newly formed private limited company. The Committee further noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of shareholding pattern, business transfer change of name arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). 28

Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in name of the firm from “Hindustan Oils Industries” to “Ananya Oil Private Limited” and change in constitution from partnership firm to private limited company subject to submission of undertaking/Indemnity Bond that the transferee Company shall assume and undertake to discharge all existing liabilities of the transferor firm and any undisclosed/future liability, including statutory dues, penalties, or obligations arising from events prior to the effective date, shall remain the sole responsibility of the Transferor Firm and its partners, save and except where expressly agreed otherwise in writing & subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other

nsibility of the Transferor Firm and its partners, save and except where expressly agreed otherwise in writing & 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. 216.3.5 Broad-banding of LoA for permission to warehouse additional items - Request of M/s. Isha Impex, KASEZ. The Committee noted that M/s. Isha Impex, KASEZ has requested for permission for Warehousing activity of additional items. Shri K. M. Mathew, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Mathew stated that they have requested for warehousing of. additional items. The Committee asked the unit representative as to whether they will export the warehoused goods or the same will be sold in the DTA. In reply, Shri Mathew stated that some items will be exported and others will be sold in DTA as per instructions of the clients. The Committee noted that some of the items proposed are natural items i.e. yellow peas, chickpeas, kabuli chana, Bengal gram etc. and its policy conditions are prone to changes in the Foreign Trade Policy& there are policy conditions on its exports. The Committee after due deliberation decided to permit the addition of 09 items except items at Sr. No.

are prone to changes in the Foreign Trade Policy& there are policy conditions on its exports. The Committee after due deliberation decided to permit the addition of 09 items except items at Sr. No. 1 to 12 of the Agendato be warehoused by the above unit on behalf of DTA/foreign clients as submitted by the unit, subject to the unit submitting specific description of items at Sr. No. 13 to 21& specific ITC HS codes of items instead of other category &subject to payment of outstanding rental dues&subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse 29

on goodsand alsosubject to the unit fulfilling NFE criterion and also subject to following conditions: i) the HvSN code has to be examined by the Customs officers at the ii) iii) iv) v) vi) vii) viii) ix) AGENDA ITEM NO. 216.3.6 Addition of items in Warehousing service Activity in their existing LoA- Request of M/s. Milak Warehouse, KASEZ. KASEZ has The Committee noted that M/s. Milak Warehouse requested for permission for warehousing activity of additional items. Shri Vivek Milak, Partner of the firm explained their proposal. Shri Milak stated they are into KASEZ since 1976 for various activities and now they have requested for addition of items in warehousing activity. The Committee noted that for items at Sr. No. 5 & 7 the unit has submitted ITC HS codes falling under other category & directed the Partner 30

quested for addition of items in warehousing activity. The Committee noted that for items at Sr. No. 5 & 7 the unit has submitted ITC HS codes falling under other category & directed the Partner 30

to submit specific item description with corresponding ITC HS codes of items instead of other category. In reply, Shri Milak stated that for item at Sr. No. 3, there are number of items of polish & cream of glass & metals and if they submit the lists of the same then it will go into hundreds &hence they have given the ITC HS codes falling in other category. The Committee after due deliberation decided to permit the addition of 10 itemsto be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit & subject to unit submitting correct ITC HS code for item at Sr. No. 6 & 7 and 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 goodsand also subject to following conditions: Further at the time of import/export/DTA sales of any itemsj i) ii) hi) iv) v) vi) vii) viii) ix) 31

last 3 years on whose behalf they will warehouse goodsand also subject to following conditions: Further at the time of import/export/DTA sales of any itemsj i) ii) hi) iv) v) vi) vii) viii) ix) 31

Minutes of the 216'11 Unit Approval Committee Meeting of Kandla SEZ held 05.08.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh on AGENDA ITEM NO. 216.3.7 Addition of items inWarehousing service Activity in their existing LoA- Request of M/s. M M International, KASEZ. The Committee noted that M/s. M M International, KASEZ has requested for permission for warehousing activity of additional items. Shri Suleman Khan Pathan, Partner along with Shri Monik Parmar, Authorised Representative of the firm explained their proposal. Shri Pathan stated that they have requested for warehousing of additional items. The Committee noted that for items at Sr. No. 32, 35 &36, the ITC HS code is not available in the DGFT website & also submit correct ITC HS codes of items instead of other category and directed the unit representative to submit the correct ITC HS of the item at Sr. No 32, 35 8& 3686 submit correct ITC HS codes instead of other category. The Committee after due deliberation decided to permit the addition of 45 items except items at Sr. No. 2, 6 & 33 of the Agenda to be warehoused by the above unit on behalf of DTA/foreign clients as submitted by the unit, subject to the unit submitting the correct ITC HS code of the item at Sr. No.

. 2, 6 & 33 of the Agenda to be warehoused by the above unit on behalf of DTA/foreign clients as submitted by the unit, subject to the unit submitting the correct ITC HS code of the item at Sr. No. 32, 35 86 36 and specific ITC HS codes of items instead of other category, subject to the unit fulfilling NFE criterion and also subject to following conditions: i) sufficient longer duration of storage 8& other equipments. of Goods’ as provided by the Unit 8& ‘Description of goods as per ii) iii) iv) v) vi) vii) 32

viii) Further, the unit will ensure the compliance of all guidelines, ix) AGENDA ITEM NO. 216.3.8 Permission for warehousing activity of additional items - Request of M/s. Skys International, KASEZ. The Committee noted that M/s. Skys International, KASEZ has requested for permission for warehousing activity of additional items. Shri Rashid Kaladia, Partner of the firm explained their proposal. Shri Kaladia stated that they have requested for warehousing of additional items. He further stated that their proposal was deferred in the last UAC with direction to submit The Committee after due deliberation decided to permit the addition of 13 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&subject to the unit fulfilling NFE criterion and also subject to following conditions: Further, the' items will be subjected to the Policy Conditions i) ii) iii) iv) v) vi) 33

tanding rental dues&subject to the unit fulfilling NFE criterion and also subject to following conditions: Further, the' items will be subjected to the Policy Conditions i) ii) iii) iv) v) vi) 33

on vii) viii) ix) AGENDA ITEM NO. 216.3.9 Permission to warehouse goods on behalf of DTA/Foreign clients - Request of M/s. Soobaika Warehouse LLP, KASEZ. The Committee noted that M/s. Soobaika Warehouse LLP, KASEZ has requested for permission for warehousing activity of additional items. Shri Prakash Bhanushali, Authorised Representative of the firm explained their proposal. Shri Bhanushali stated that they have requested for warehousing of additional items. The Committee noted that for items at Sr. No. 3, 8, 9 & 14, the unit has to submit specific description of item proposed instead of other category and directed the unit representative to submit the specific description of items instead of other category for the items at Sr. No 3, 8, 9 & 14. The Committee after due deliberation decided to permit the addition of 14 itemsto be warehoused by the above unit on behalf of DTA/foreign clients as submitted by the unit, subject to the unit submitting specific description of items instead of other category for the items at Sr. No 3, 8, 9 &14,subject to the unit fulfilling NFE criterion &subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goodsand also subject to following conditions: i) ii) in) 34

illing NFE criterion &subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goodsand also subject to following conditions: i) ii) in) 34

Minutes of the 216lh Unit Approval Committee Meeting of Kandla SEZ held on of Goods’ as provided by the Unit 86 ‘Description of goods as per iv) v) vi) vii) viii) ix) AGENDA ITEM NO. 216.3.10 Addition of items in warehousing activity on behalf of DTA/overseas client - Request of M/s. Vishvajoti Packaging, a unit of Warehousing activity & Packaging service activity, KASEZ. The Committee noted that M/s. Milak Warehouse, KASEZ has requested for permission for warehousing activity of additional items. Shri Vivek Milak, Authorised Representative of the firm explained their proposal. Shri Milak stated they are into KASEZ since 1976 for various activities and now they have requested for addition of items in warehousing activity. The Committee noted that for items at Sr. No. 5 8& 7 the unit has submitted ITC HS codes falling under other category & directed the Partner to submit specific item description with corresponding ITC HS codes of items instead of. other category. In reply, Shri Milak stated that for item at Sr. No.

other category & directed the Partner to submit specific item description with corresponding ITC HS codes of items instead of. other category. In reply, Shri Milak stated that for item at Sr. No. 3, there are number of items of polish 86 cream of glass 86 metals and if they submit the lists of the same then it will go into hundreds 8&hence they have given the ITC HS codes falling in other category. The Committee after due deliberation decided to permit the addition of 10 items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit 8& subject to unit submitting correct ITC HS code for item at Sr. No. 6 8& 7 and also subject to the unit fulfilling 'NFE criterion and subject to unit submitting KYC of their clients alongwith ITR of 35

on last 3 years on whose behall they will warehouse goodsand also subject following conditions: to i) specilied in DGFT’s ITC HS Code wherever applicable. ii) iii) iv) V) Vi) vii) viii) ix) AGENDA ITEM NO. 216.3.11 Request of M/s. Adinath Warehousing Co, KASEZ for warehousing of worn used clothes in their existing LOA No. 007/2010-11 dated 22.06.2010. M/s. Adinath Warehousing Co, KASEZ is an approved unit for warehousing service activity vide LoA No. 007/2010-11 dated 22.06.2010, as amended. Now the unit has requested to grant permission to warehouse worn/used clothing in their warehouse. 36

unit for warehousing service activity vide LoA No. 007/2010-11 dated 22.06.2010, as amended. Now the unit has requested to grant permission to warehouse worn/used clothing in their warehouse. 36

Shri Prakash Jain, Proprietor of the firm explained their proposal. Shri Jain requested to consider their request for allowing warehousing of worn used clothes. The Committee noted that the issue of warehousing units was discussed in the 152nd UAC meeting held on 10.01.2020 wherein it was decided that there will be no change in the warehousing LoAs and the same shall be renewed at the time of their renewal with original conditions and accordingly Committeeamended the decision taken in the 116th Committee meeting by further restricting to the extent that the warehousing of only one worn/used clothing unit will be allowed in each warehouse (apart from other items) and the warehousing units will submit an undertaking to that effect, in order to maintain clarity of accounts in terms of worn clothing to 5 such warehousing units. The Committee further noted that similar permissions were granted to 3 other warehousing units by the UAC in its 160th meeting held on 04.08.2020, to 3 other warehousing units by the UAC in its 173rdmeeting held on 30.12.2021 & 1 other warehousing unit by the UAC in its 176th meeting held on 08.03.2022 after restricting the permission to the extent that the warehousing of only one worn/used clothing unit will be allowed in their warehouse (apart from other items). The Committee further noted that the unit was undertaking

ission to the extent that the warehousing of only one worn/used clothing unit will be allowed in their warehouse (apart from other items). The Committee further noted that the unit was undertaking warehousing of worn/used clothing and only at the time of renewal of LoA, permission was not granted for warehousing of used cloth storage & manufacturing activity as SCN was issued for undertaking manufacturing activity which is not permitted in warehousing activity and the said SCN was adjudicated imposing appropriate penalty for undertaking unauthorised activity and the unit has deposited the penalty imposed & requested to allow them warehousing of worn/used clothing. Therefore the Approval Committee after due deliberation decided to keep the additional imposed condition of restricting warehousing services to the extent that the warehousing services to only one worn/used clothing unit will be allowed in their warehouse (apart from other items) and the warehousing unit will submit an undertaking to that effect, in order to maintain clarity of accounts in terms of worn clothing.’ The Approval Committee further directed the unit to submit an undertaking from the worn/used clothing unit on whose behalf they wrill warehouse the worn/used clothing that no manufacturing activity will be undertaken by them. Further/ the warehousing unit will get equipped with the fire fighting equipments& obtain insurance of the premises and the same shall be submitted to the DC office. 37

ill be undertaken by them. Further/ the warehousing unit will get equipped with the fire fighting equipments& obtain insurance of the premises and the same shall be submitted to the DC office. 37

Minutes of the 216th Unit Approval Committee Meeting of Kanclla SEZ held on AGENDA ITEM NO. 216.3.12 Request of M/s. HRJ Warehousing and Trading Company, KASEZ for warehousing of worn used clothes in their existing LOA No. 007/2010- 11 dated 22.06.2010. M/s. HRJ Warehousing & Trading Co., KASEZ is an approved unit with 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. Now the said unit has requested to grant permission to warehouse worn/used clothing in their warehouse. Shri Vikas Mittal, Manager of the firm explained their proposal. Shri Mittal requested to consider their request for allowing warehousing of worn used clothes. The Committee noted that the issue of warehousing units was discussed in the 152nd UAC meeting held on 10.01.2020 wherein it decided that there will be no change in the warehousing LoAs and the same shall be renewed at the time of their renewal with original conditions and accordingly Committeeamendecl the decision taken in the 116th Committee meeting by further restricting to the extent that the warehousing of only one worn/used clothing unit will be allowed in each warehouse (apart from other items) and the warehousing units will submit an undertaking to that effect,

the extent that the warehousing of only one worn/used clothing unit will be allowed in each warehouse (apart from other items) and the warehousing units will submit an undertaking to that effect, in order to maintain clarity of accounts in terms of worn clothing to 5 such warehousing units. was The Committee further noted that similar permissions were granted to 3 other warehousing units by the UAC in its 160th meeting held on 04.08.2020, to 3 other warehousing units by the UAC in its 173rd meeting held on 30.12.2021 & 1 other warehousing unit by the UAC in its 176th meeting held on 08.03.2022 after restricting the permission to the extent that the warehousing of only one worn/used clothing unit will be allowed in their warehouse (apart from other items). The Committee further noted that the unit was undertaking warehousing of worn/used clothing and only at the time of renewal of LoA, permission was not granted for warehousing of used cloth storage 86 manufacturing activity as SCN was issued for undertaking manufacturing activity which is not permitted in warehousing activity and the said SCN was adjudicated imposing appropriate penalty for undertaking unauthorised activity and the unit has deposited the penalty imposed 8& requested to allow them warehousing of worn/used clothing. Therefore the Approval Committee after due deliberation decided to keep the additional imposed condition of restricting warehousing services to 38

to allow them warehousing of worn/used clothing. Therefore the Approval Committee after due deliberation decided to keep the additional imposed condition of restricting warehousing services to 38

Minutes of the 216th Unit Approval Committee Meeting of Kanclla SEZ held on the extent that the warehousing services to only one worn/used clothing unit will be allowed in their warehouse (apart from other items) and the warehousing unit will submit an undertaking to that effect, in order to maintain clarity of accounts in terms of worn clothing. The Approval Committee further directed the unit to submit an undertaking from the worn/used clothing unit on whose behalf they will warehouse the worn/used clothing that no manufacturing activity will be undertaken by them. Further, the warehousing unit will get equipped with the fire fighting equipments& obtain insurance of the premises and the same shall be submitted to the DC office. AGENDA ITEM NO. 216.3.13 Request of M/s. Shanlok International, KASEZ, Gandhidham for warehousing of worn used clothes in their existing LOA issued Vide KASEZ/IA/1953/2003-04/5519 dated.04.09.2003. M/s.

A ITEM NO. 216.3.13 Request of M/s. Shanlok International, KASEZ, Gandhidham for warehousing of worn used clothes in their existing LOA issued Vide KASEZ/IA/1953/2003-04/5519 dated.04.09.2003. M/s. Shanlok International, KASEZ is an approved unit with LoA issued vide KASEZ/IA/1953/2003-04/5519 dated.04.09.2003, for trading and warehousing activity (as amended) subject to certain terms and conditions enumerated in the aforesaid Letter of Approval. Now the unit has submitted a letter dated 1^.07.2025 requesting to grant permission to warehouse worn/used clothing in their warehouse. Shri Shravan Bhatia, Partner-of the firm explained their proposal. Shri Bhatia requested to consider their request for allowing warehousing of worn used clothes. i The Committee noted that the issue of warehousing units was discussed in the 152nd-UAC meeting held'on 10.01.2020 wherein it was decided that there will be no change in the warehousing LoAs and the same shall be renewed at the time of their renewal with original conditions and accordingly Committeeamended the decision taken in the 116th Committee meeting by further restricting to the extent that the Warehousing of only one worn/used clothing unit will be allowed in each warehouse (apart from other items) and the warehousing units will submit an undertaking to that effect, in order to maintain clarity of accounts in terms of worn clothing to 5 such warehousing units. The Committee further noted that similar permissions were granted to 3 other warehousing units by the UAC in its 160th meeting held on

counts in terms of worn clothing to 5 such warehousing units. The Committee further noted that similar permissions were granted to 3 other warehousing units by the UAC in its 160th meeting held on 04.08.2020, to 3 other warehousing units by the UAC in its 173rd meeting held on 30.12.2021 & 1 other warehousing unit by the UAC in its 176th meeting held on 08.03.2022 after restricting the permission to the extent that the warehousing of only one worn/used clothing unit will be allowed in their warehouse (apart from other items). 39

on The Committee further noted that the unit was undertaking warehousing of worn/used clothing and only at the time of renewal of LoA, permission was not granted for warehousing of used cloth storage & manufacturing activity as SCN was issued for undertaking manufacturing activity which is not permitted in warehousing activity and the said SCN adjudicated imposing appropriate penalty for undertaking unauthorised activity and the unit has deposited the penalty imposed & requested to allow them warehousing of worn/used clothing. Therefore the Approval Committee after due deliberation decided to keep the additional imposed condition of restricting warehousing services to the extent that the warehousing services to only one worn/used clothing unit will be allowed in their warehouse (apart from other items) and the warehousing unit will submit an undertaking to that effect, in order to maintain clarity of accounts in terms of worn clothing.

t will be allowed in their warehouse (apart from other items) and the warehousing unit will submit an undertaking to that effect, in order to maintain clarity of accounts in terms of worn clothing. The Approval Committee further directed the unit to submit an undertaking from the worn/used clothing unit on whose behalf they will warehouse the worn/used clothing that no manufacturing activity will be undertaken by them. Further, the warehousing unit will get equipped with the fire fighting equipments& obtain insurance of the premises and the same shall be submitted to the DC office. was AGENDA ITEM NO. 216.3.14 Request made by Kandla Special Economic Zone Industries Association for permitting broad banding of warehousing activity to the existing manufacturing/trading units. The request of the KASEZ Industries Association has been discussed in page 2 above. AGENDA ITEM NO. 216,3.15 Monitoring of ANNUAL PERFORMANCE REPORT (APR) for the Financial Year 2023-24, as per provisions of Rule 54 of SEZ Rules, 2006 As per Rule 54 of the SEZ Rules, 2006, the performance of the units shall be monitored by the Approval Committee as per the guidelines given under Annexure appended to these rules. The Committee perused the status, in respect of 318 units placed before them. The Committee noted out of 318 working units, 244 units have submitted APRs and 74 units have not submitted APRs for the year 2023- 24.

used the status, in respect of 318 units placed before them. The Committee noted out of 318 working units, 244 units have submitted APRs and 74 units have not submitted APRs for the year 2023- 24. Further, out of 244 units who have submitted APRs, 38 units have failed to achieve positive Net Foreign Exchange Earnings and out of 30 units who have failed to achieve positive NFE, 24 units have failed to achieve positive NFE in their 1st & 2nd year of their 5 year block period; 09 units have failed to achieve positive NFE in 3rd and 4th year of their 5 year block period and 40

' Minutes of the 216th Unit Approval Committee Meeting of Kandla SEZ held on 05 units have failed to achieve positive NFE in 5th year of their 5 year block period. The Committee noted that in respect of the NFE negative cases at the end of 5th year of their 5 year block period, out of 05 units - (1) 04 units have been issued SCNsand adjudication havealso been completed, (2) 1 unit has achieved NFE cumulatively in their 5 year block period with regard to the LoA granted to the unit for trading and warehousing activity.

SCNsand adjudication havealso been completed, (2) 1 unit has achieved NFE cumulatively in their 5 year block period with regard to the LoA granted to the unit for trading and warehousing activity. The Committee also noted that in respect of the NFE negative cases at the end of 3rd& 4th year of their 5 year block period, out of the 09 units - (1) 1 unit has achieved positive NFE at the end of five-year block period, (2) 3 units have been issued SCN at the end of five-year block period and adjudication has also been done, (3) 4 units who have not achieved positive NFE, SCNsare being issued to both the units, (4)1 unit is plastic recycling unit, it was decided not to initiate penal action against the unit as the renewal of LoA for 5 years was issued from 27.08.2022 to 26.08.2027 and the unit is in its 2nd year of operation as per their renewal of LoA. Hence, the Committee decided to issue SCN only to 4 units who have failed to achieve positive NFE in the 3rd & 4thyear of their 5 year block period. After due deliberation, the Approval Committee directed the DC’s office to take following actions as under: -

1. To issue SCN to 4 units who have failed to achieve positive NFE in 3rd&4th year of their 5 year block period.
2. To place the 24 units who failed to achieve positive NFE in their lst& 2nd year of their 5 year block period under the watch list as per monitoring guidelines.
3. UAC decided that non-submission of APRs beyond the time period of submission of APRs is violation of BLUT condition and also of Rule 22 of SEZ Rules, 2006.

ch list as per monitoring guidelines. 3. UAC decided that non-submission of APRs beyond the time period of submission of APRs is violation of BLUT condition and also of Rule 22 of SEZ Rules, 2006. Therefore, UAC decided to issue SCN to these 74 erring units for imposition of penalty under FT (D&R) Act, 1992 read with Rule 54 of SEZ Rules, 2006. 4. The Committee also noticed that there were delays in filing of APRs by the KASEZ units within the stipulated time period as pointed out by the Auditor and noted that a decision was taken in the 203rd UAC meeting held on 28.06.2024 that penalty of Rs. 500/- per day may be levied.from the unit for. late submission of APRs if the unit does not file their APRs by the two months grace period beyond the stipulated time period. The Committee decided to amend the decision taken in the 203rd UAC and decided that the APRs filed beyond the stipulated time period, then penalty of Rs. 500/- per day may be levied subject to maximum imposition of penalty of Rs.' 1,00,000/- from the unit till the unit submits their APR for the particular financial year. 41

iod, then penalty of Rs. 500/- per day may be levied subject to maximum imposition of penalty of Rs.' 1,00,000/- from the unit till the unit submits their APR for the particular financial year. 41

TABLE AGENDA ITEM NO. 216.4.1 Review of the export performance in respect of worn/used clothing units in Kandla SEZ. There are 16 worn/used clothing units in Kandla SEZ. The Letter of Approval (LoA) of these units were extended for further period of 05 years from 01.07.2021 to 30.06.2026 subject to strict compliance with the conditions laid down vide policy dated 27.05.2021 to regulate functioning of old 86 used clothing units in SEZ issued by the Ministry of Commerce 8& Industry and as amended vide letter dated 05.05.2022 and other standard terms and conditions enumerated in the letter for renewal of LOA issued to the worn/used clothing units. The Committee noted the DC office vide letter dated 18.06.2025 had asked the worn/used clothing units in KASEZ to submit the data for the period from 01.07.2021 to 30.04.2025 in value terms and quantity terms to review their export performance. The Committee noted that out of 16 units, 10 units have achieved the minimum export obligation in value terms and quantity terms and following 05 units has not achieved the minimum export obligation in terms of tonnage and 1 unit M/s. Anita Exports has also not achieved the minimum export obligation in value terms also: - Name of the unit Sr. No. M/s. Anita Exports 1 M/s. Jindal Fibres 2 M/s. Lotus Recyclers 3 M/s. Om Siddhi Vinayak Impex Pvt. Ltd. 4 M/s. Star Shine Clothing Pvt.

port obligation in value terms also: - Name of the unit Sr. No. M/s. Anita Exports 1 M/s. Jindal Fibres 2 M/s. Lotus Recyclers 3 M/s. Om Siddhi Vinayak Impex Pvt. Ltd. 4 M/s. Star Shine Clothing Pvt. Ltd. 5 M/s. U. S. Clothing (I) Pvt. Ltd. 6 The Approval Committee after due deliberation decided to take on record the minimum export obligations achieved by 10 worn/used clothing units as per policy dated 27.05.2021, as amended. The Committee further noted that out of the 6 units, 5 units appeared before the Committee and the Committee asked the unit representatives to submit their action plan by which time they will able to achieve the minimum export obligation in tonnage before 14.08.2025 so as to enable DC office to take further course of action on theseworn/used clothing units. Therefore, the Approval Committee after due deliberations directed all the 5 worn/used clothing units to submit their action plan of achieving minimum export obligation in tonnage by 14.08.2025 and directed the Deputy Commissioner of Customs, Kandla SEZ to allow customs clearance 42

clothing units to submit their action plan of achieving minimum export obligation in tonnage by 14.08.2025 and directed the Deputy Commissioner of Customs, Kandla SEZ to allow customs clearance 42

of export first & then DTA sale till the unit achieves the minimum export obligation in tonnage. The Committee further directed the 6 worn/used clothing units to clear the outstanding rental dues first. 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. w (Dinesh Singh) Development Commissioner Kandla Special Economic Zone 43