Minutes of the 217th meeting of Approval Committee

Minutes of the 217th Unit Approval Committee Meeting of Kandla SEZ held on 26.08.2025 at 11:00 hrs under the Chairmanship of Shri Dinesh Singh, Development Commissioner, Kandla Special Economic Zone. Following were present:

1. Df. Om Prakash Bishnoi : Joint Development'Commissioner, KASEZ.
2. Shri. Rohit Soni : Joint DGFT, Office of Jt. DGFT, Rajkot. (Video Conferencing mode). : Assistant Commissioner of Customs, Rep. of Commissioner of Customs, Kandla.
3. Shri.D. Srikanth : Manager R. M., DIC, Bhuj (Video Conferencing mode).
4. Shri. Bharat Nakum : Income Tax Officer, Rep. of Joint Commissioner of Income Tax, Gandhidham
5. Shri. Kuldeep Sorot : Deputy Commissioner of Customs, KASEZ (Special Invitee)
6. Shri. Bhanu Jain Absentees: -
7. Director (Banking)
8. SDM 217.1 Review/Confirmation of the minutes of last meeting (216th UAC) of the Approval Committee Minutes of the last meeting of Unit Approval Committee were confirmed. 1

217.1 NEW UNIT APPLICATION AGENDA ITEM NO. 217.1.1 Application for setting up of a Manufacturing and Trading unit in KASEZ by M/s. BS Enterprise, Ward No. 14, Sadulshahar, Ganganagar, Rajasthan - 335 062. A proposal has been submitted by M/s. BS Enterprise, Ganganagar, Rajasthan for setting up a unit in Kandla SEZ for Manufacturing and trading activity. Shri Balkaran Singh, Proprietor of the firm explained the proposal. Shri Singh stated that they have requested for garment manufacturing unit in KASEZ for Shirts, T-shirts, Women Top, etc.

ctivity. Shri Balkaran Singh, Proprietor of the firm explained the proposal. Shri Singh stated that they have requested for garment manufacturing unit in KASEZ for Shirts, T-shirts, Women Top, etc. and some items in trading activity and further stated that their proposal was deferred in the 215* UAC meeting with direction to submit financially sound project report along with details of machinery with quotations, manufacturing process flow chart, source of funds/financial strength, etc. and they have now submitted the revised proposal and requested to grant them approval for setting up manufacturing and trading unit. He further stated that they have reduced the machinery cost and also submitted details of machinery' required for the proposed manufacturing activity. The Committee asked the Proprietor about the source of funds required for the proposed project and the countries of export for the proposed manufactured items. In reply, Shri Singh stated that he has submitted consent letters of his brother & sister along with their ITRs for funding the project and once approval is granted they will approach their bankers for Rs. 50 lakhs loan.

ted that he has submitted consent letters of his brother & sister along with their ITRs for funding the project and once approval is granted they will approach their bankers for Rs. 50 lakhs loan. He further stated the export market of their finished goods is Middle East, UAE & African countries. The Approval Committee after due deliberation decided to approve the proposal for setting up a manufacturing unit and trading unit subject to standard terms and conditions as under: i) Any restrictions on import/export of manufacturing items and its raw materials will apply. None of the items which are restricted or prohibited will be allowed to be traded/manufactured/imported 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 ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. Further, no DTA sale is allowed for the approved traded items. ii) iii) iv) 2

ription of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. Further, no DTA sale is allowed for the approved traded items. ii) iii) iv) 2

V) 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/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 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. vi) vii) viii) ix) AGENDA ITEM NO. 217.1.2 Application for setting up of a Manufacturing unit in KASEZ namely M/s. GLAM EXPORT (OPC) PRIVATE LIMITED, UNIT NO. 129, 1ST FLOOR, VARDHMAN FORTUNE MALL, BHALASWA DELHI, NORTH WEST, DELHI-110033. A proposal has been submitted by M/s. GLAM EXPORT (OPC) PRIVATE LIMITED, DELHI for setting up a unit in Kandla SEZ for manufacturing activity. Shri Alok Diwan, Authorised Representative of the company explained the proposal.

d by M/s. GLAM EXPORT (OPC) PRIVATE LIMITED, DELHI for setting up a unit in Kandla SEZ for manufacturing activity. Shri Alok Diwan, Authorised Representative of the company explained the proposal. Shri Diwan stated they are into manufacturing of gutkha & khaini products in Delhi since last 5 years and now they want to set up a manufacturing unit in Kandla SEZ for which they have established new company for exports of Gutkha, Khaini, Zarda, etc. He further stated that for the proposed project they will require 800-1000 sq. mtrs. SDF shed. The Committee noted that in the Articles of Association & Memorandum of Association, the Director is different and in the Application for setting up unit, the Director is different and asked the unit representatives the reasons for the same. In reply, Shri Diwan stated that their OPC company was newly established in May’25 and there was change in Director and they have already intimated the same to RoC. The Committee directed the unit representative to submit the relevant documents submitted to RoC and if the documents for change in Director submitted prior to date of application to DC office then their proposal is was approved otherwise the same will be rejected. Shri Diwan stated that they have submitted the change in Director to RoC before submission of their application and will submit the same for confirmation. 3

ed otherwise the same will be rejected. Shri Diwan stated that they have submitted the change in Director to RoC before submission of their application and will submit the same for confirmation. 3

The Approval Committee after due deliberation approved the proposal of manufacturing activity subject to standard terms and conditions for such units which, inter-alia, include no DTA Sale/clearance of any goods and also subject to furnishing an affidavit/undertaking for use of plastic- packaging as detailed under Item No. 117.1.2 in terms of the Apex Court’s judgement. Betel nuts (supari) if imported will be consumed in their finished products for 100%exports and no job work/trading & intra-zone sale of betel nut will be allowed i.e. the same will be consumed only by the 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. 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.

y premises. None of the items which are restricted or prohibited will be allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. In case of any discrepancy/mismatch between the above ‘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 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 negative list or hazardous in nature, penal action may be initiated against them. i) ii) iii) iv) v) vi) vii) AGENDA ITEM NO. 217.1.3 Application for setting up of a Service Activity unit in KASEZ namely M/s. Total Engineering Solutions, Plot NO. 6, Royal Krishna Residency, LS 10/6, Antarjal Tal Gandhidham Kutch Gujarat 370205. A proposal has been submitted by M/s. Total Engineering Solutions, Antarjal Tal Gandhidham for setting up a unit in Kandla SEZ for service activity.

, Antarjal Tal Gandhidham Kutch Gujarat 370205. A proposal has been submitted by M/s. Total Engineering Solutions, Antarjal Tal Gandhidham for setting up a unit in Kandla SEZ for service activity.

Ms. Srushti Patel, Proprietor of the firm explained the proposal. Ms. Srushti stated that she is into structure design and is undertaking projects of customs design in KASEZ and outside KASEZ also & had undertaken site supervision, architect design, structure design & interior design to about 20-25 units of KASEZ. Ms. Srushti further stated that they propose to set up service unit for turnkey projects wherein a single window approach will be given to their clients in KASEZ and she will have in-house designer firm facilities for catering to their customers. The Committee asked the proprietor as to why they want to set up service unit in KASEZ as she is already providing consultancy & construction services to units in KASEZ. In reply, Ms. Srushti stated that there is issue in materials procurement & billing to KASEZ company and delay in GST refund and if they set up unit in KASEZ these issues will be resolved and they can cater to all the needs of KASEZ clients. The Committee noted that the applicant has requested for setting up service unit along with goods as a raw material and directed the applicant that their proposal will be forwarded for clarification from Ministry as there appears to be no explicit provisions under SEZ Act/Rules to set up unit for providing services to other units inside SEZ.

t their proposal will be forwarded for clarification from Ministry as there appears to be no explicit provisions under SEZ Act/Rules to set up unit for providing services to other units inside SEZ. The Approval Committee after due deliberation decided to defer their proposal with direction to DC office to forward their proposal to the Ministry of Commerce for clarification as the applicant has requested for setting up service unit along with raw materials list and as per SEZ Rules, service unit is permitted for only provided services wherein they will receive service charges for the services provided to an SEZ unit. 217.2 REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 217.2.1 Request for addition of manufacturing activity in their existing Letter of Approval No. K/SEPZ/I/5/96/796 dated 04.05.1998 for Trading activity, as amended issued to M/s AADK PETROLEUM PRIVATE LIMITED, KASEZ. M/s AADK PETROLEUM PRIVATE LIMITED, Plot No. 384-385, Sector- IV, Kandla SEZ is an approved unit for trading activity vide LoA No. K/SEPZ/I/5/96/796 dated 04.05.1998, as amended. Now the said unit has requested for addition of manufacturing activity in their existing LoA for Trading activity and submitted the list of item to be manufactured along with their ITC HS Code. 5

Now the said unit has requested for addition of manufacturing activity in their existing LoA for Trading activity and submitted the list of item to be manufactured along with their ITC HS Code. 5

Shri Gelabhai Dabhi, Director of the company appeared before the Committee to explain the proposal. Shri Dabhi stated that they are in KASEZ- for trading and warehousing activity having separate Letter of Approvals for both the activities and now they wish to include manufacturing activity in their existing LoA for trading activity. He further stated that for the proposed manufacturing activity they will undertake blending process of different items to get the desired finished goods and they will also install polishing machine for different grades of base oil. The Committee noted that the unit has not submitted specific raw materials list in respect of each finished goods and manufacturing process of each finished goods using proposed raw material and asked the Director of the company about the raw materials being used in their proposed manufactured item at Sr. No. 1. In reply, Shri Dabhi stated that for item proposed for Sr. No. 1, the raw materials used will be base oil, naptha, white spirit & petroleum solvents.

their proposed manufactured item at Sr. No. 1. In reply, Shri Dabhi stated that for item proposed for Sr. No. 1, the raw materials used will be base oil, naptha, white spirit & petroleum solvents. The Committee directed the Director to submit specific raw materials list in respect of each finished goods. The Committee further noted that some of the items proposed in manufacturing activity and its raw materials are falling under other category and directed the unit to submit correct ITC HS codes instead of other category. The Committee further directed the Director to submit process flow diagram & manufacturing process of each finished goods separately with specific raw material lists & list of machinery with approx, cost of machinery and also layout plan of their premises for trading & manufacturing activity. Therefore, the Approval Committee after due deliberation decided to defer their proposal with direction to the unit to submit revise proposal for addition of manufacturing activity along with specific raw materials list in respect of each finished goods, submit correct ITC HS codes instead of other category in respect of manufactured items & its raw materials, submit process flow diagram & manufacturing process of each finished goods separately with specific raw material lists & list of machinery with approx, cost of machinery and also layout plan of their premises for trading & manufacturing activity. The Committee further directed the Director to clear the outstanding rental dues first. AGENDA ITEM NO.

ost of machinery and also layout plan of their premises for trading & manufacturing activity. The Committee further directed the Director to clear the outstanding rental dues first. AGENDA ITEM NO. 217.2.2 Permission for addition of items in manufacturing activity in the existing Letter of Approval - Request of M/s. Chryden Petrochem LLP (Earlier known as Unitrade World (Unit-II)), KASEZ The proposal of M/s. Unitrade World (Unit-II), KASEZ has been approved in 215th UAC meeting held on 30.06.2025 for issuance of separate 6

materials from DTA. Further, conditions imposed vide DGFT Notification No. 26/2015-20 dated 21.08.2018 would be applicable on the DTA unit. The Committee further noted that a clarification has- been sought by DC office from the Ministry of Commerce on the issue of procurement through IREL and Ministry of Commerce has referred the matter to Ministry of Mines and till clarification is received from the Ministries, the supply will be routed through IREL. The Approval Committee after due deliberation decided to approve the proposal for addition of three new finished goods under manufacturing activity in their existing LoA subject to unit submitting fresh raw materials list & test certificate from IREL before procurement of raw materials and subject to the standard terms and conditions: - i) Any restrictions on import/export of manufacturing items and its raw materials will apply. None of the items which are restricted or prohibited will be allowed to be manufactured/imported and any restrictions on

s on import/export of manufacturing items and its raw materials will apply. None of the items which are restricted or prohibited will be allowed to be manufactured/imported and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. 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 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 material will originate from Govt. Approved mines situated in Rajasthan and will provide details of mines/registered trader/dealer/stockist/ processing unit holder approved by the Department of Mines and Geology, Govt, of Rajasthan to establish co-relation from which mines the material is going to be procured.

d trader/dealer/stockist/ processing unit holder approved by the Department of Mines and Geology, Govt, of Rajasthan to establish co-relation from which mines the material is going to be procured. Unit will also intimate DC office about any change in mines in future. The unit will give an undertaking that they will route the raw garnet through IREL as per DGFT guidelines. Further, the unit will give an undertaking that none of the items proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action will be initiated against them. ii) iii) iv) v) vi) vii) viii) ix)

LoA as Unit-II for manufacturing, trading & warehousing of chemical & oil products as items approved in 211th UAC meeting and request of the unit for change in name & it’s constitution of the firm from Partnership to Limited Liability Partnership has been approved by the UAC in' 216th UAC meeting ' and file is under process for issue and separate LOA. Now, the said unit has requested for broad banding of additional items in manufacturing activity in their existing LoA. Shri Rajendra Agarwal and Shri Rajottam Ganguly, Partners of the firm appeared before the Committee to explain the proposal. Shri Ganguly stated that they propose to add manufacturing activity for garnet in their existing LoA for manufacturing, trading & warehousing for which they require space of about 700 sq. mtrs. and same will be utilized from their existing premises.

uring activity for garnet in their existing LoA for manufacturing, trading & warehousing for which they require space of about 700 sq. mtrs. and same will be utilized from their existing premises. He further stated that he is into petro chemicals & garnet business and the items proposed for manufacturing activity are used in sand blasting of oil bricks. He further stated that he has already made exports of garnet abrasive mesh from DTA to Dubai based client Kadder Petroleums. The Committee asked the unit representatives about the proprieties of natural abrasive mesh and garnet abrasive mesh. In reply, Shri Ganguly stated that in garnet abrasive mesh the degree is very high and hardness of garnet is more. He further stated that they will procure raw garnet from Government approved mines and will have Ravana permission from Geology Department of Govt, of Rajasthan and the said raw materials will be processed in their SEZ unit for export. The Committee noted that the unit will procure raw garnet and directed the unit representatives to incorporate the same in the raw materials list. In reply, Shri Ganguly stated that they include the ITC HS Code 25132030 in their raw material list and further confirmed that they will procure the said raw material falling under ITC HS Code 25132030 and the domestic supply will be routed through IREL. The Committee further asked the unit representative as to whether the mines from where they will procure the raw materials is registered with IREL and the process involved for the said raw materials.

e Committee further asked the unit representative as to whether the mines from where they will procure the raw materials is registered with IREL and the process involved for the said raw materials. In reply, Shri Ganguly stated that the IREL does not recognise the mines and the Department of Mines gives approvals to mines in Rajasthan. He further stated that they will procure semi-processed raw unrefined earth which is processed in the SEZ site and in the 1st round of cleaning non-ferritic magnets blow away the sand and they will undertake sieving in 30:60 & 20:40 mesh and the finished goods are used for oil bricks. 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 from DTA to SEZ is considered as export for DTA unit and the unit has to get certification from IREL before procurement of the raw 7

AGENDA ITEM NO. 217.2.3 Addition of items under the Trading Activity in the existing LoA - Request of M/s. Galaxy Traders, KASEZ. M/s. Galaxy Traders, KASEZ is an approved unit with LoA No. 02/2024-25 dated 15.04.2024 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 items in Trading Activity in their existing LoA. No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposal. AGENDA ITEM NO.

sting LoA. No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposal. AGENDA ITEM NO. 217.2.4 Addition of items in warehousing activity on behalf of DTA/Overseas client - Request of M/s. Galaxy Traders, a unit of Warehousing activity, KASEZ M/s. Galaxy Traders, Sector-1, KASEZ, is an approved unit with LoA No. 03/2024-25 dated 15.04.2024 for Warehousing 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 items in warehousing activity. No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposal. AGENDA ITEM NO. 217.2.5 Request of M/s. Shriji Overseas, KASEZ for addition of items in manufacturing activity in their existing LoA and addition of items in warehousing activity M/s Shriji Overseas, KASEZ is an approved unit for manufacturing of Gutkha, Khaini, Zarda, Pan Masala, Chewing Tobacco & Filter Tobacco/Kaini and warehousing service activity of various items in KASEZ vide LoA No. KASEZ/IA/30/2020-21 dated 09.12.2020, as amended. Now the said unit has requested for addition of items in manufacturing activity and also addition of items in warehousing activity on behalf of their DTA/foreign clients. 9

09.12.2020, as amended. Now the said unit has requested for addition of items in manufacturing activity and also addition of items in warehousing activity on behalf of their DTA/foreign clients. 9

No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposals. AGENDA ITEM NO. 217,2.6 Proposal for addition of items in manufacturing activity- Request of M/s Triworld Fashions Limited, KASEZ. M/s Triworld Fashions Limited, KASEZ is an approved unit for Manufacturing activity in Kandla SEZ, vide in principle LoA No. KASEZ/IA/TFL/27/2024-25 dated 17.01.2025 and formal LoA is yet to be issued as the unit has acquired the space in KASEZ and offer of allotment order has been issued to the unit. Now the said unit has requested for addition of items in manufacturing activity, in their existing LoA. Shri Anand Mehta, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Mehta stated that they have been granted in-principle LoA for manufacturing of garments, etc. and they have already been allotted plot in KASEZ but due to US customs tariff issue, the textile industry has been badly affected and due to which they have now decided to diversify their product line and have requested for additional of items in manufacturing activity for distillation & blending of oil & lubricants. Shri Mehta further stated that for the proposed manufacturing activity they are going to invest Rs.

or additional of items in manufacturing activity for distillation & blending of oil & lubricants. Shri Mehta further stated that for the proposed manufacturing activity they are going to invest Rs. 150 lakhs and the funds required will be from the internal accrual of their directors and the exports will be to the tune of Rs. 6480 lakhs for the next 5 years and they will obtain PESO & Solvent licence once they get the approval of the proposed manufactured products. The Committee noted that some of the items proposed in manufacturing activity and its raw materials are falling under other category and directed the unit to submit correct ITC HS codes instead of other category. The Committee further directed the Authorised Representative to submit specific raw materials list in respect of each finished goods, correct product description for finished goods at Sr. No. 2 along with process flow diagram & manufacturing process & list of machinery with approx, cost of machinery. The Committee directed the DC office to study the process involved in manufacturing of finished goods at Sr. No. 2 after the unit submits the correct product description & its manufacturing process. The Committee further asked the authorised representative about the time line to start the proposed manufacturing activity. In reply, Shri Mehta 10

product description & its manufacturing process. The Committee further asked the authorised representative about the time line to start the proposed manufacturing activity. In reply, Shri Mehta 10

stated that once the approval is received, it will take 6-7 months to start the proposed manufacturing activity. The Committee directed the unit to submit activity plan of the proposed manufacturing activity. The Approval Committee after due deliberation decided to approve the proposal for addition of 08 items in manufacturing activity in their existing LoA, subject to unit submitting specific raw materials list in respect of each finished goods, correct product description for finished goods at Sr. No. 2 along with process flow diagram & manufacturing process & list of machinery with approx, cost of machinery & activity plan of the proposed manufacturing activity and also subject to standard terms and conditions: Any restrictions on import/export of manufacturing items and its raw materials will apply. None of the items which are restricted or prohibited will be allowed to be manufactured/imported and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. 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

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/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 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) viii) AGENDA ITEM NO. 217.2.7 Request of M/s. Unique Tobacco Products for addition of item in manufacturing activity in their existing LOA. M/s Unique Tobacco Products, KASEZ is an approved unit for manufacturing activity of Scented Supari, Mouth Fresheners, Pan Masala, Pan Masala containing tobacco, Perfumery compound etc, and trading activity of Arecanut, Katha, Tobacco, Elaichi, Lime Powder, Perfume & Menthol, as amended vide LOA No. KASEZ/IA/03/2016-17/621 dated 11.04.2016. 11

ng tobacco, Perfumery compound etc, and trading activity of Arecanut, Katha, Tobacco, Elaichi, Lime Powder, Perfume & Menthol, as amended vide LOA No. KASEZ/IA/03/2016-17/621 dated 11.04.2016. 11

Now the said unit has requested for addition of 01 item in manufacturing activity in their existing LOA. Shri Satish Khushalani, Authorised Representative along with Shri Akram Mohammed, Manager of the firm explained the proposal. Shri Khushalani informed that are in KASEZ for manufacturing of Gutkha, Pan Masala, Perfumery Compound, etc. and they have requested for broad­ banding of new item for manufacturing activity in their existing LoA and they have received Rs. 1 crore export order for the proposed new item which they have already submitted along with their application. He further stated that for the proposed new item they will utilize 1 shed out of the 6 sheds allotted to them and will invest about Rs. 85 lakhs to Rs. 1 crores for the proposed new item and will give employment to about 15 persons. The Committee asked the unit representatives about the export market of the proposed new item & as to whether they will import all the raw materials proposed. In reply, Shri Khushalani stated that the export market of the proposed product is Europe & USA and only one item i.e. item at Sr. No. 1 will be imported and the rest of the raw materials will be procured from India. The Committee further asked the unit representatives as to whether they have obtained US FDA approval for the item proposed to be manufactured and exported.

materials will be procured from India. The Committee further asked the unit representatives as to whether they have obtained US FDA approval for the item proposed to be manufactured and exported. In reply, Shri Khushalani stated that they will comply with the Drugs & Cosmetics Act for the proposed item and their exporter will obtain US FDA approval before the goods are received by them. The Approval Committee after due deliberation decided to approve the proposal for addition of one item in manufacturing activity in their existing LoA subject to unit submitting correct ITC HS code for raw material item at Sr. No. 3 & correct product description for raw material item at Sr. No. 2 and subject to standard terms and conditions: - i) Any restrictions on import/export of manufacturing items and its raw materials will apply. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. No DTA sale is allowed for the proposed manufactured item. Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. ii) iii) iv) V) 12

r, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. ii) iii) iv) V) 12

Vi) 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 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 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. vii) viii) 217.3 MISCELLANEOUS ITEMS AGENDA ITEM NO. 217.3.1 Intimation for change in Partnership of M/s. JP Overseas, KASEZ. M/s. JP Overseas, KASEZ is an approved unit with LoA No. 11/2016- 17 dated 09.08.2016 for Manufacturing & Trading activity of Pan Masala, Guthka, Zarda and Khaini etc., as amended. Now the said unit has intimated regarding change in partners of the firm wherein one Partner has retired from the firm and submitted copy of Deed of Agreement for retirement of partner dated 16.04.2024 and has also submitted copy Form-G issued by Register of Firms. The Committee noted that the unit has intimated retirement of one partner and the retired partner has transferred his 5% share to one of the existing partner. The Committee further noted that Department of Commerce vide Instruction No.

ntimated retirement of one partner and the retired partner has transferred his 5% share to one of the existing partner. 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). The Committee also noticed that they are in rental dues to the tune of Rs. 3.45 lakhs which is due since last 4 quarters. Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in partnership of the firm subject to submission of Indemnity bond & subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021. 13

n 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. 13

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. 217.3.2 Intimation for change in the name of the unit and change in constitution from Proprietorship firm to Partnership Firm - Request of M/s Shri Guru Shipping 8b Logistics, KASEZ M/s Shri Guru Shipping & Logistics, KASEZ is an approved unit for trading and warehousing service activity in KASEZ. The unit have been granted Letter of Approval No. 36/2020-21 dated 25.02.2021 issued vide F.No. KASEZ/IA/36/2020-21, as amended. Now the said unit has requested for change of name of their unit from M/s Shri Guru Shipping 8b Logistics to M/s A ONE INTERNATIONAL and submitted copies of Partnership Deed, Indemnity Bond, PAN, GST RC, copy of affidavit, copy of Income Tax return, Form G along with their application. Further, the unit has also requested for change in constitution of the firm from Proprietor to Partnership firm. Shri Asheesh Singh, Proprietor and Shri Himanshu Singh, Partner being inducted in the new firm appeared before the Committee to explain the proposal.

the firm from Proprietor to Partnership firm. Shri Asheesh Singh, Proprietor and Shri Himanshu Singh, Partner being inducted in the new firm appeared before the Committee to explain the proposal. Shri Asheesh stated that he has inducted a new partner and changed the proprietorship firm to partnership firm & also there is change in name of the firm. The Committee asked the Proprietor of the firm about the turnover of their existing unit in KASEZ. In reply, Shri Asheesh stated that at present their activity in KASEZ is slow and the present turnover is about Rs. 40 lakhs. 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 “Shri Guru Shipping 8b Logistics” to “A ONE INTERNATIONAL” and change in constitution from proprietorship firm to partnership firm subject to payment of outstanding rental dues & subject to submission of an Indemnity bond & Affidavit/Undertaking that no Customs/DRI and any 14

ution from proprietorship firm to partnership firm subject to payment of outstanding rental dues & subject to submission of an Indemnity bond & Affidavit/Undertaking that no Customs/DRI and any 14

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. 217.3.3 Intimation for change in Director of the Company - Request of M/s. Varsur Impex Pvt. Ltd., KASEZ. M/s Varsur Impex Pvt. Ltd., KASEZ is an approved unit for manufacturing and warehousing activity vide LoA No. KASEZ/IA/16/2022- 23 dated 25.01.2023 & LoA No. 01/2021-22 dated 30.04.2021, as amended. Now the said unit has intimated regarding change in Directors of the Company. They have stated that one of the Directors of the company has resigned and 02 new Directors have joined as Directors in the company. They have submitted a copy of DIR 12 for resignation of one Director from directorship and DIR 12 for appointment of two new Directors and MCA data. The unit has not submitted KYC details and ITRs of the new Directors and details regarding consideration made by the new Directors in the Company. Shri N. K. Chaudhary & Shri Narbir Singh, Directors being inducted in the company explained their proposal.

Directors and details regarding consideration made by the new Directors in the Company. Shri N. K. Chaudhary & Shri Narbir Singh, Directors being inducted in the company explained their proposal. Shri Chaudhary stated there is change in the Directors of the company and also shareholding pattern in the company. The Committee asked the Directors being inducted about the change in shareholding pattern. In reply, Shri Chaudhary stated that both the new Directors are shareholders and he has taken 99% shares and the other Director has taken 1% shares. The Committee further noted that the unit has not submitted DIR-2 of two Directors which have resigned and current MCA master data showing details of present two Directors & KYC & ITRs of new Directors and consideration made by the new Directors in the company. The Committee noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in Board of Directors and

rs, 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 and

shareholding pattern of the company, subject to submission of DIR-12 of two Directors resigned from the company, current MCA master data showing details of present two Directors & KYC & ITRs of new Directors and consideration made by the new Directors in the company and also 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. 217.3.4 Permission to take over the assets and infrastructure of M/s Easy Warehousing, Plot No. 246 & Plot No. 5-6, Sector-II, in Kandla SEZ under Rule 74A of SEZ Rules, 2006 - Request of M/s Eco Plastics, KASEZ. M/s Eco Plastic, KASEZ is an approved unit for manufacturing of all types of Plastic Bags, household & allied items and reprocessed plastics in Granules/ Powder/ Grounded/ Shredded and Agglomerate form vide LOA No. KASEZ/IA/ 1628/96/ 1198 dated 15.05.1996 as amended. Now the said unit has made a request seeking permission to take over the assets & liabilities of M/s Easy Warehousing, Plot No.

orm vide LOA No. KASEZ/IA/ 1628/96/ 1198 dated 15.05.1996 as amended. Now the said unit has made a request seeking permission to take over the assets & liabilities of M/s Easy Warehousing, Plot No. 246, 5 & 6, Sector-II, KASEZ under Rule 74A of SEZ Rules, 2006. No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposal. AGENDA ITEM NO. 217.3.5 Request for merger of two LoAs -Request of M/s. Navkar Poly Recyclers, KASEZ. M/s. Navkar Poly Recyclers [earlier known as M/s. Shreeji Polymers (Unit-I)], KASEZ is an approved unit for manufacturing of Recycling of LDPE/HDPE Scrap in to granules, Agglomerates & Lumps, etc. in Kandla Special KFTZ/IA/ 1705(A)/97/ 10787 dated 09.02.1998, as amended. Economic vide Zone Letter of Approval No. Now the said unit has made a request for merge of LoA of M/s. Maruti Packaging with their LoA under Rule 19(2) of the SEZ Rule, 2006, as both the units have common partners. 16

ter of Approval No. Now the said unit has made a request for merge of LoA of M/s. Maruti Packaging with their LoA under Rule 19(2) of the SEZ Rule, 2006, as both the units have common partners. 16

No representative of unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee after due deliberation decided to defer their proposal. AGENDA ITEM NO. 217.3.6 Addition of items in warehousing activity on behalf of DTA client - Request of M/s. Jay Bholenath Waybridge, KASEZ. The Committee noted that M/s. Jay Bholenath Waybridge, KASEZ has requested for permission for warehousing activity of additional items. Shri Dinesh Valmiki, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Valmiki stated that they have requested for warehousing of additional items as they have been approached by one of the DTA client for warehousing of additional items. The Committee noted that in cashews requested by the unit there is valuation issue & MIP conditions on the products and also the SEZ unit cannot sell the same in the DTA. The Committee after due deliberation decided to permit the addition of 13 items except items at Sr. No. 12 to 14 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 correct ITC HS code of items at Sr. No.

t Sr. No. 12 to 14 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 correct ITC HS code of items at Sr. No. 7 to 15 & 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 goods and also subject to the unit fulfilling NFE criterion and also subject to following conditions: None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. Further, the unit must ensure that they should have a tamper­ proof ERP/SAP/Tally system with provisions of CCTV with sufficient longer duration of storage & other equipments. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. i) ii) iii) iv) 17

e & other equipments. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. i) ii) iii) iv) 17

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 unit will-obtain registration/clearance/any other- mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. 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 time of clearance of the goods. Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. v) Vi) vii) viii) ix) AGENDA ITEM NO. 217.3.7 Request to update product description of already approved items - Request of M/s. Satyam’s Sun Products Pvt. Ltd KASEZ M/s. Satyam’s Sun Products Pvt. Ltd., KASEZ is an approved unit for manufacturing activity of Pan Masala, Pan Masala containing tobacco- Guthka, Zarda and Khaini vide Letter of Approval F.No.

KASEZ M/s. Satyam’s Sun Products Pvt. Ltd., KASEZ is an approved unit for manufacturing activity of Pan Masala, Pan Masala containing tobacco- Guthka, Zarda and Khaini vide Letter of Approval F.No. KASEZ/IA/012/2013-14/6247 dated 18.09.2013, as amended. Now the said unit has requested for updation of production description of one items which were already approved items in their LoA for manufacturing activity. Shri Anand Mehta, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Mehta stated that they have granted approval for the item Zarda falling under ITC HS Code 24039910 and the product description for Zarda falling under the said ITC HS code has been changed to Chewing Tobacco and hence they have requested for change in product description of the item from Zarda to Zarda/Chewing Tobacco and requested to update the product description falling under ITC HS Code 24039910. The Committee noted that the Chewing Tobacco is falling under ITC HS Code 24039910 and Zarda is falling under ITC HS Code 24039930 & the unit has been granted approval for both the ITC HS Codes and the unit has requested for updation in product description as Zarda/Chewing Tobacco falling under ITC HS Code 24039910 and directed the Authorised Representative to submit a letter to the effect for updation of product 18

r updation in product description as Zarda/Chewing Tobacco falling under ITC HS Code 24039910 and directed the Authorised Representative to submit a letter to the effect for updation of product 18

description for both Zarda & Chewing Tobacco separately under already approved ITC HS Codes. The Approval Committee after due deliberation decided to approve their proposal for updation of product descriptions of already approved items in the LoA subject to unit submitting the letter to the effect for updation of the already approved items in their LoA. All other terms and conditions enumerated in the LoA dated 18.09.2013, as amended shall remain unaltered. TABLE AGENDA ITEM NO. 217.4.1 Review of the export performance in respect of worn/used clothing units in Kandla SEZ. There are 16 units in worn/used clothing sector in Kandla SEZ. The Letter of Approval (LoA) of these unit was extended in subject to strict compliance with the conditions laid down vide policy dated 27.05.2021 to regulate functioning of old and used clothing units in SEZ issued by the Ministry of Commerce & Industry vide letter dtd.

t compliance with the conditions laid down vide policy dated 27.05.2021 to regulate functioning of old and used clothing units in SEZ issued by the Ministry of Commerce & Industry vide letter dtd. 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 that the export performance of the worn/used clothing unit in KASEZ was discussed in the last UAC meeting and it was noticed that 6 worn/used clothing units have not achieved minimum export obligations prescribed as per policy conditions and the Approval Committee directed the defaulted units to submit their action plan of achieving minimum export obligation in tonnage by 14.08.2025. The Committee further noted that all the 6 worn/clothing units have submitted their action plan for achieving the minimum export obligations, however they have submitted their plan of achieving the minimum export obligations upto the expiry of their current LoA period i.e. 30.06.2026. The unit representatives of 6 worn/clothing units appeared before the Committee. The Committee directed all the 6 worn/clothing units that they have to complete the minimum export obligations by the end of March’2026 and directed the unit to submit their action plan by 31.08.2025 for fulfilling the minimum export obligations failing which DTA sale will be stopped.

mum export obligations by the end of March’2026 and directed the unit to submit their action plan by 31.08.2025 for fulfilling the minimum export obligations failing which DTA sale will be stopped. The Committee further directed the 6 worn/used clothing units to clear the outstanding rental dues first. The Committee further directed the Deputy Commissioner of Customs, Kandla SEZ to allow customs clearance of Exports & DTA based on the action plan submitted by the 6 worn/used clothing units and further directed to stop the DTA sale clearance to M/s. Anita Exports till the unit 19

achieves the minimum export obligation prescribed both in value & quantity terms. TABLE AGENDA ITEM NO. 217.4.2 Review of the export performance in respect of worn/used clothing units in Kandla SEZ for the period from 01.12.2018 to 31.05.2020. The export performance in respect of worn/used clothing units in Kandla SEZ has to be reviewed to monitor that the said units has achieved the export obligation in terms of value and tonnage as the conditions laid vide policy dated 17.09.2013 as amended vide letter dated 13.02.2018 to regulate functioning of worn/used clothing units in SEZs. Accordingly, as per availability of records, details/data in respect of worn/used clothing units in Kandla SEZ, is put up before the Committee to review their export performance for the period 01.12.2018 to 31.05.2020. The Committee perused the details/data of export performance of the worn/used clothing units for the period 01.12.2018 to 31.05.2020 and

export performance for the period 01.12.2018 to 31.05.2020. The Committee perused the details/data of export performance of the worn/used clothing units for the period 01.12.2018 to 31.05.2020 and noted that the monitoring of export obligation as per Policy guidelines of all the worn/used clothing was undertaken for the period upto 30.11.2018 i.e. renewal of their LoA for last 5 years block period from 01.12.2013 to 30.11.2018 and directed all the worn/used clothing units to submit their export performance in value & quantity terms from 01.12.2018 & 30.06.2021 & 01.07.2021 to 31.07.2025 so as to ascertain the minimum export obligations achieved by them. TABLE AGENDA ITEM NO. 217.4.3 Review the NFE position in respect of M/s. Ansa Polymer Ltd. (a plastic recycling unit) in Kandla SEZ. The proposal of M/s. Ansa Polymers Ltd., KASEZ was forwarded to the BoA for renewml of their LoA for a further period of 05 years beyond 26.08.2022. At that time, the performance of the unit of NFE obligations and physical export obligations in terms of DoC’s policy dated 27.05.2021 was reported to the DoC, as per details below: NFE obligations Rs. in lakhs Year Export (including other NFE entitlement) Forex Outgo NFE earning 2017-18 1902.34 1517.60 384.74 2018-19 3301.06 4839.54 -1538.48 20

the DoC, as per details below: NFE obligations Rs. in lakhs Year Export (including other NFE entitlement) Forex Outgo NFE earning 2017-18 1902.34 1517.60 384.74 2018-19 3301.06 4839.54 -1538.48 20

Minutes of the 217th Unit Approval Committee Meeting of Kandla SEZ held on 2019-20 393.30 3261.23 -2867.93 2020-21 0.00 0.00 0.00 2021-22 51.50 2591.70 -2540.20 01.04.2022 to 26.08.2022 447.16 1078.21 -631.05 Total 6095.36 13288.28 -7192.92 The Committee perused the performance of the unit and noted that the unit has not achieved positive NFE in their last five year block period and for non-achievement of positive NFE, Rule 25 & Rule 54 of the SEZ Rules, 2006 stipulates that the said unit is liable for penal action under the provisions of the FT (D&R) Act, 1992. Therefore, the Approval Committee after due deliberation directed the DC office to issue show cause notice to M/s. Ansa Polymers Ltd. for non­ achievement of positive NFE as per the provisions of the SEZ Rules, 2006. 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

ttee 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. (Dinesh Singh) Development Commissioner Kandla Special Economic Zone 21

.