IN FORCE SEZ / EOU / FTWZ

Minutes of the 221st meeting of Approval Committee

Reliability

In force — no superseding record on file.

Document text

KASEZ-1A1/15/2025-SE7-KANDLA

1/113714/2025

Minutes of the 221° Unit Approval Committee Meeting of Kandla SEZ held on 18.12.2025 at 11:00 hrs under the Chairmanship of Shri Dnyaneshwar Bhalchandra Patil, Development Commissioner, Kandla Special Economic Zone.

Following were present:

1.	Ms. Rajtanil Solanki	: Joint Development Commissioner,
		KASEZ.
2.	Shri. S. K. Chaudhary	: Sub-Divisional Magistrate, Anjar
		Rep. of District Collector, Kutch
		(Video Conferencing mode).
3.	Shri. Deva Nand	: Assistant DGFT, Office ofJt. DGFT,
		Rajkot.
		(Video Conferencing mode).
4.	Shri. Sandeep Kumar	_: Superintendent ofCustoms,
		Rep. ofCommissioner ofCustoms, Kandla.
5.	Shri. Bharat Nakum	: Manager R. M., DIC, Bhuj
		(Video Conferencing mode).
6.	Shri. Darshan Gattani	: Deputy Development Commissioner,
		KASEZ<br>(Special Invitee)
7.	Shri. BhanuJain	: Deputy Commissioner ofCustoms,
		KASEZ<br>(SpecialInvitee)

Director (Banking) 2. LT.

KASE?-IA1/15/2025-SE7-KANDLA

1/113714/ 2025

221.1 Review/Confirmation of the minutes of last meeting (220"®UAC) of the Approval Committee:-

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

221.1 NEW UNIT APPLICATION

AGENDAITEM NO. 221.1.1 Application for setting up of a Trading unit in KASEZ namely M/s. LGM Global Tradelink Pvt. Ltd. (Unit-II), 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. (Unit-II), Ahmedabad for setting up a unit in Kandla SEZ for Trading activity.

Shri Dhaval Chellani, Authorised Representative of the firm appeared before the Committee to explain the proposal Shri Dhaval stated that their proposal for setting up manufacturing and trading activity was approved in the 216 UAC meeting and they have been allotted shed in KASEZ but while issuance of Letter of Approval, they were given LoA for manufacturing activity only with direction to submit separate application for trading activity. Now they have submitted separate application in Form F for setting up trading activity. He further stated that they have demarcated separate area for trading activity from their existing allotted Shed No. 399, AS-IV Type and have also submitted layout plan of their premises wherein they have indicated that built-up shed will be utilizing for manufacturing activity and open area by covering lean shed adjacent to their existing shed is being proposed for trading activity.

The Committee asked the authorised representative as to where they will export their traded goods. In reply, Shri Dhaval stated that they will export the traded items to Dubai, Afganistan, Iran, Middle East, etc.

sked the authorised representative as to where they will export their traded goods. In reply, Shri Dhaval stated that they will export the traded items to Dubai, Afganistan, Iran, Middle East, etc.

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

1/113714/ 2025

now or before.

i. Further, no DTA sale is allowed for the approved traded items.
ii. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
iv. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
v. Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
vi. 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.
vi. 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.

me pertaining to the items approved in LOA.

vi. 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.
vii. 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.

AGENDAITEM NO. 221.1.2 Application for setting up of a Manufacturing Activity of Tobacco Products in KASEZ namely M/s. Summit India Water Treatment & Services Ltd. (Unit-IID

A proposal has been submitted by M/s. Summit India Water Treatment & Services Ltd. (Unit-II]), KASEZ for setting up a unit in Kandla SEZ for manufacturing activity.

Shri Manpreet Singh Saini, Director of the company explained the proposal. Shri Saini stated they are into trading & warehousing activity in KASEZ and now they have requested for manufacturing of tobacco products and in the last UAC they were directed to submit seprate application in Form F and application fees for manufacturing activity which they have submitted now.

The Committee noted that they projected employment of 17 persons in their project report and asked the Director as to whether 17 persons are sufficient for manufacturing tobacco products. In reply, Shri Saini stated that employment of 17 persons proposed is at the initial stage and they will employ about 30-40 persons during their 5 year block period.

The Approval Committee after due deliberation approved the proposal of manufacturing activity as Unit-III 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

1/113714/ 2025

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

1/113714/ 2025

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:

ii Any restrictions on import/export of manufactured items and its raw materials will apply.
i. 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.
ii. None of the items which are restricted or prohibited will be allowed to be manufactured/imported and any restrictions on import/export of any items will apply unless specifically permitted by the UAC.
iv. Further, no DTA sale is allowed for the approved items. v.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.

he approved items. v.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.

vi. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
vi. The layout plan showing demarcation of manufacturing, trading and warehousing activity with separate entry and exit gates for each activity should be submitted.
vii. 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.
ix. Further, the applicant will give an undertaking that none of the items proposed are falling under negative list andare 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.
221.2BROADBANDING/ITEMREQUEST FOR ADDITION

AGENDA ITEM NO. 221.2.1

Addition of item in their Existing LoA for Trading ActivityRequest of M/s. ASK TANKER (INDIA) PVT. LTD. - KASEZ

1/113714/ 2025

M/s. ASK TANKER (INDIA) PVT. LTD., KASEZ is an approved unit for Trading Activity and Warehousing service activity in Kandla Special Economic Zone vide Letter of Approval No. KASEZ/IA/08/2009-10/2820 dated 10.06.2009, as amended.

Now the said unit has requested addition of items in their existing LoA for Trading Activity and submitted the list of one item.

Shri Bhupendra Sinh Jadeja, Director of the company appeared before the Committee to explain the proposal. Shri Jadeja stated that they are having bunkering facility in the entire coastal line of Gujarat and supplying fuel oil & marine oil in ships through bunkering facility.

The Committee noted that the unit is holding DG Shipping permission for bunkering facility and decided to permit the unit for addition of marine fuel in their trading activity.

The Approval Committee after due deliberation decided to approve the proposal for addition of one new item in trading activity in their existing LoA subject to standard terms and conditions: -

i. None of the items which are restricted or prohibited will be allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.
i. No DTA sale is allowed for the proposed traded item.

ll apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

i. No DTA sale is allowed for the proposed traded item.
ii. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
iv. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
v. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
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.
vi. 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.
vii. 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.

1/113714/ 2025

AGENDA ITEM NO. 221.2.2 Addition of items in their Existing LoA for Manufacturing and Trading Activity- Request of M/s. GKN Chemical India Pvt. Ltd. - KASEZ

M/s. GKN Chemical India Pvt. Ltd., KASEZ is an approved unit for Manufacturing and Trading Activity in Kandla Special Economic Zone vide Letter of Approval No. 18/2022-23 dated 20.01.2023, as amended. Now the said unit has requested addition of items in their existing LoA for Manufacturing Activity.

Shri Ratnaswamy, General Manager, Accounts & Finance along with Shri Ranjith, Customs Executive of the company appeared before the Committee to explain the proposal. Shri Ratnaswamy stated that they have requested for addition of 4 items in their manufacturing activity. The Committee noted that in their present proposal they have requested for addition of 3 items in their manufacturing activity, however the unit representatives have requested for 4 items in their manufacturing activity and asked the unit representatives as to whether they have requested for 3 items or 4 items in their manufacturing activity. In reply, Shri Ratnaswamy stated they have submitted separate applications for addition of 1 item which have been submitted before one day of the UAC.

ms or 4 items in their manufacturing activity. In reply, Shri Ratnaswamy stated they have submitted separate applications for addition of 1 item which have been submitted before one day of the UAC.

The Committee after due deliberation decided to defer their proposal with direction to the unit to complete application with the revised projections for additional items. The Committee also directed the unit to clear the outstanding rental dues. AGENDA ITEM NO. 221.2.3 Addition of items in Warehousing service Activity and Trading Activity in their existing LoARequest of M/s Stash Barn Enterprises, KASEZ

M/s Stash Barn Enterprises, KASEZ is an approved unit for Warehousing Service Activity and Trading Activity in KASEZ vide Letter of Approval No. KASEZ/IA/005/2015-16 dated 02.06.2015, as amended.

Now the said unit has requested for addition of new items in their LoA for Warehousing service activity/Trading Activity.

Shri R. K. Jain along with Shri Bansilal Chauhan, Authorised Representatives of the firm appeared before the Committee to explain the proposal. Shri Jain stated that they have requested for addition of new items in their trading & warehousing activity and all the items

1/113714/ 2025

requested are textile items.

The Committee noted that the unit has submitted all items falling in ITC HS Chapter 50 to 60 and have not submitted specific 8 digit ITC HS code of items proposed in trading & warehousing and asked the unit representatives to submit 8 digit ITC HS code for the items proposed. In reply, Shri Jain stated that they have already submitted yesterdaya list of 8 digit ITC HS codes for the proposed trading & warehousing activity.

The Approval Committee after due deliberation decided to approve the proposal for addition of new items in trading and warehousing activity in their existing LoA and only those items which are freely importable/exportable as per DGFT policy will only be permitted, (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to the unit fulfilling NFE criterion and also subject to standard terms and conditions: - i. None of the items which are restricted or prohibited will be allowed to be traded/warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. 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.

ii. Further, no DTA sale is allowed for the approved traded items.

ove ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.

ii. Further, no DTA sale is allowed for the approved traded items.
iv. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
v. The above permission is also subject to further condition that the unit shall maintain separate accounts for trading and warehousing service activity and earmark separate space for all the activities with provisions of CCTV with sufficient longer duration of storage & other equipments.
vi. Further, the unit must ensure that they should have a tamper-proof ERP/SAP/Tally system for their trading activity and warehousing activity.
vi. 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.
vii. Further, the unit will submit separate APRs for their trading and warehousing service.
ix. 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.

1/113714/ 2025

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

re undertaking of such activities.

xi. 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.
xii. 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.
xii. 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.

221.3MISCELLANEOUSITEMS AGENDAITEM NO. 221.3.1 Permission to Warehouse goods on behalf of DTA Clients M/s Fastrack Filteration - Request of M/s. Centrax Warehousing and Trading LLP.

The Committee noted that M/s. Centrax Warehousing and Trading LLP, KASEZ has requested for permission for warehousing activity of additional items. Shri Sushil Mehta, Partner of the firm appeared before the Committee to explain the proposal. Shri Mehta stated that they have requested for warehousing of additional items. The Committee noted that the two items proposed are electromagnets and directed the Partner that they have to comply with the Central/State laws/rules wherever applicable for the items proposed.

The Committee after due deliberation decided to permit the addition of 02 items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit(subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to the unit fulfilling NFE criterion and also subject to following conditions:

i. None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will applyunless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

1/113714/ 2025

strictions on import/export of any items will applyunless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

1/113714/ 2025

i. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
ii. 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.
iv. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC.
v. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
vi. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
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.
vii. 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.

ng to the items approved in LOA.

vii. 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.
ix. Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.
AGENDA ITEM NO. 221.3.2 Request of M/s. Krishna Enterprises for addition of items in Warehousing activity in their existing LoA for Trading and Warehousing activity.

AGENDA ITEM NO. 221.3.2

The Committee noted that M/s. Krishna Enterprises, KASEZ has requested for permission for warehousing activity of additional items.

Shri Mahesh Matiya, Partner of the firm explained their proposal. Shri Mahesh stated that they have requested for warehousing of additional items. The Committee noted that one of the item submitted by the unit is food items and clarification from FSSAI is required to permitting the unit for import and storage of the food items. The Committee directed the DC office to take up the matter with FSSAI for clarification on import and storage of food items.

The Committee after due deliberation decided to permit the addition of 05 items except items at Sr. No. 1 of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as

1/113714/ 2025

submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to the unit fulfilling NFE criterion and also subject to following conditions:

ii None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.
i. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.

will have overriding effect for any approval granted in LoA now or before.

i. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
ii. 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.
iv. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC.
v. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
vi. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
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.
vii. 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.
ix. Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them.

AGENDA ITEM NO. 221.3.3

Addition of items in Warehousing service Activity in their existing LoA- Request of M/s. Maheshwaram Corporation, KASEZ

The Committee noted that M/s. Maheshwaram Corporation, KASEZ has requested for permission for warehousing activity of additional items.

Shri Jignesh Maheshwari, Partner of the firm explained their proposal. Shri Jignesh stated that they have requested for warehousing

1/113714/ 2025

of additional items.

The Committee noted that some of the items submitted by the unit are food items and clarification from FSSAI is required to permitting the unit for import and storage of the food items. The Committee directed the DC office to take up the matter with FSSAI for clarification on import and storage of food items.

The Committee after due deliberation decided to permit the addition of 15 items except items at Sr. No. 10 to 14, 17 to 24 of the Agendato be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to the unit fulfilling NFE criterion and also subject to following conditions:

ii None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.
i. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
ii. 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.

er applicable.

ii. 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.
iv. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC.
v. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
vi. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
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.
vii. 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.
ix. 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

1/113714/ 2025

nature, penal action will be initiated against them.

AGENDA ITEM NO. 221.3.4 Addition of items in Warehousing 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 Pathan, Partner along with Monick Parmar, Manager of the firm appeared before the Committee to explain the proposal. Shri Parmar stated that they have requested for warehousing of additional items. 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 representatives to submit the correct description of items with corresponding ITC HS codes of items instead of other category.

The Committee further noted that for items at Sr. No. 1, the items proposed are restricted and at Sr. No. 2(iii), the ITC HS code is not available in the DGFT website & as such the Committee is not allowing the same.

er noted that for items at Sr. No. 1, the items proposed are restricted and at Sr. No. 2(iii), the ITC HS code is not available in the DGFT website & as such the Committee is not allowing the same.

The Committee after due deliberation decided to permit the addition of items except items at Sr. No. 1, 2(iii), 2(iv), 5(@iii), 7@) & (iv), 8Gii), 9Gii), 10Giii). 11 (iii), 12Gii), 13Giii) & 14(ii) of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to the unit fulfilling NFE criterion and also subject to following conditions: ii None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

i. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
ii. 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.
iv. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after

KASEZ-IA1/15/2025-SEZ-KANDLA

1/113714/2025

r equipments.

iv. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after

KASEZ-IA1/15/2025-SEZ-KANDLA

1/113714/2025

consideration by the UAC.

v. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
vi. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
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.
vii. 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.

ix. 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. Permission to warehouse additional items Warehousing Activity and Trading Activity in their existing LoA No. KASEZ/IA/018/2013-14 dated 07.04.2014 for manufacturing, trading and warehousing activities, as amended issued to M/s Siddhi Vinayak Enterprises, KASEZ.

d Trading Activity in their existing LoA No. KASEZ/IA/018/2013-14 dated 07.04.2014 for manufacturing, trading and warehousing activities, as amended issued to M/s Siddhi Vinayak Enterprises, KASEZ.

The Committee noted that M/s. Siddhi Vinayak Enterprises, KASEZ has requested for permission for warehousing activity of additional items.

No representative of unit appeared before the Committee to explain the proposal. The Committee noted that their proposal is taken up in the UAC consecutively three times and no_ unit representative appeared before the Committee to explain the proposal and it seems that the unit is not interested for addition of proposed items for warehousing activity. Therefore, the Approval Committee after due deliberation decided to reject their proposal.

AGENDAITEM NO. 221.3.6 Addition of items in their Existing LoA for Warehousing Activity - Request of M/s. AAANTA PACKMART PVT. LTD., KASEZ

The Committee noted that M/s. Ajanta Packmart Pvt. Ltd., KASEZ has requested for permission for warehousing activity of additional items.

Shri Karan Jadeja, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Jadeja

1/113714/ 2025

stated that they have requested for warehousing of additional items.

The Committee noted that for some of the items, the ITC HS code is not available in the DGFT website & as such the Committee is not allowing the same.

quested for warehousing of additional items.

The Committee noted that for some of the items, the ITC HS code is not available in the DGFT website & as such the Committee is not allowing the same.

The Committee after due deliberation decided to permit the addition of items except items at Sr. No. 3(ii), 5, 6, 8 & 14(i) of the Agenda to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to payment of outstanding rental dues & subject to the unit fulfilling NFE criterion and also subject to following conditions:

ii None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.
i. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
ii. 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.
iv. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC.

ion of storage & other equipments.

iv. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC.
v. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
vi. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
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.
vii. 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.
ix. 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.

1/113714/ 2025

AGENDA ITEM NO. 221.3.7 Bifurcation/issuance of separate LoA for already approved Trading and Warehousing activities. - Request of M/s Vertex Hardware (Kandla) Pvt. Ltd., KASEZ

M/s Vertex Hardware (Kandla) Pvt. Ltd., KASEZ is an approved unit for Manufacturing, Trading and Warehousing activity in Kandla SEZ, vide LoA No. 2/62/76-FTZ dated 03.11.1976, as amended.

Now the said unit has submitted their request for issuance of separate LoA for Trading and Warehousing Activity. They have stated therein that they have allotted with two sheds i.e. Shed No. 61 & 62, Sector-I, KASEZ and they are permitted to undertake the authorized operation namely manufacturing, trading and warehousing activity. At presently they have no orders for the manufacturing activities; therefore, they intend to discontinue the manufacturing operation. Shri Manish Gadhvi, Director of the company appeared before the Committee to explain the proposal. Shri Gadhvi stated that they are approved for manufacturing, trading and warehousing activity but at present they are not undertaking any manufacturing activity and hence requested for deletion of manufacturing activity from their existing LoA. He also requested for issuance of separate LoA for warehousing activity.

t undertaking any manufacturing activity and hence requested for deletion of manufacturing activity from their existing LoA. He also requested for issuance of separate LoA for warehousing activity.

The Committee noted that the unit is presently allotted two separate sheds i.e. Shed No. 61 & 62, Sector-I and the unit has requested to utilize shed no. 62 for trading activity and shed no. 61 for warehousing activity and surrender of manufacturing activity LoA. The Approval Committee after due deliberation decided to permit the unit to undertake the trading activity in their existing LoA & delete the manufacturing activity from their LoA and also approved the request of the unit for issuance of separate LoA for warehousing activity for already approved warehousing items subject to unit submitting the SEZ online application along with application in Form F and application fee along with layout plan with separate entry & exit gates.

AGENDA ITEM NO. 221.3.8 Waiver/relaxation of Penalty for delayed submission of application in F1 - Request of M/s Unilever India Export Ltd., KASEZ

M/s. Unilever India Exports Ltd., KASEZ is an approved unit for manufacturing activity of Toothpaste, Shampoo, Scours, Cosmetics Perfumery Products, Garments, Basmati Rice, Toilet Soaps, Filtered Coconut Oil, Fairness Lotion/Intensive Care/Body Lotion, Hair cream,

1/113714/ 2025

y of Toothpaste, Shampoo, Scours, Cosmetics Perfumery Products, Garments, Basmati Rice, Toilet Soaps, Filtered Coconut Oil, Fairness Lotion/Intensive Care/Body Lotion, Hair cream,

1/113714/ 2025

Liquid soap & Gels in different packaging, Toilet Soap, house hold cleaners and liquid detergents and Trading activity, except in plastic recycling and worn & used clothes & probhited items, vide LoA no. KASEZ/2/922/81/Vol.I/ dated 30.04.2004, as amended from time.

The unit had applied for renewal of their LoA for a further period of five years from 31.10.2025 vide letter dated 03.09.2025. The application was submitted three (03) days later than the prescribed requirement of filing the renewal request at least 60 days prior to the expiry of the LoA.

The LoA of the unit was renewed for a further period of five years’ subject to payment of a penalty of Rs. 50,000/- for late submission of the renewal application.

Now the unit has stated that due to unavoidable circumstances, there was a delay of 3 days in submitting the renewal application beyond the prescribed due date. The unit has requested for relaxation of penalty amount of Rs. 50,000/- imposed upon the unit for delay in submission of LoA renewal application.

e renewal application beyond the prescribed due date. The unit has requested for relaxation of penalty amount of Rs. 50,000/- imposed upon the unit for delay in submission of LoA renewal application. The Committee perused the decision taken in the 205*® UAC meeting held on 03.09.2024 that relaxation may have to be given to the manufacturing and trading units and authorized the Development Commissioner to take a call for relaxation of penalty and consider the same on a Case to case basis taking into consideration that there should not be any case pending against the said unit and no rental or other dues should be pending with unit.

The Committee noted that the unit has submitted application in Form F with 3 days delay in submission and no rental dues & any cases are pending against the unit.

The Approval Committee after due deliberation decided to condone the delay of 3 days in filing their renewal application in Form F1 and directed the unit to be careful in filing their renewal application in future on time in terms of Rule 19(6A)(1) of the SEZ Rules, 2006. AGENDAITEM NO. 221.3.9 Monitoring of ANNUAL PERFORMANCE REPORT (APR) of the 10 units whose LOA is due for renewal. 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 noted that the performance of the 11 units as per the APRs received from the units is submitted for monitoring as per the provisions of SEZ Rules, 2006.

1/113714/ 2025

1. K.P. Woven Pvt. Ltd.

M/s. K. P. Woven Pvt. Ltd. has been issued with LoA No. KASEZ/TA/12/2019-20 dated 02.12.2019 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 05.01.2021 and their LoA is valid upto 04.01.2026.

The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achieved NFE to the higher side compared to the projected NFE and the unit has submitted APRs on time.

Shri Pritesh Parekh, Director along with Shri Kishor, Manager of the company appeared before the Committee.

The Committee asked the unit representative about the employment generation for the manufacturing activity. In reply, Shri Parekh stated that they are undertaking job-work with their sister concern unit M/s. Oswal Extrusion Ltd., KASEZ and the total number of employees engaged are about 300. The Committee directed the unit representatives to submit the SEZ online application for trading activity along with application in Form F and application fee along with layout plan with separate entry & exit gates for both activities. The Committee after due deliberation directed the DC office to renew their LoA for further 5 year block period w.e.f. 05.01.2026 for manufacturing activity and also directed to issue separate LoA for trading activity with validity of 5 years effective from 05.01.2026, once the unit submits application in Form F along with application fee. After issuance of LoA for trading activity, the same may be put up before UAC for post-facto approval.

fective from 05.01.2026, once the unit submits application in Form F along with application fee. After issuance of LoA for trading activity, the same may be put up before UAC for post-facto approval. Nakoda Sales Corporation M/s. Nakoda Sales Corporation has been issued with LoA No. KASEZ/IA/11/2014-15 dated 21.01.2015 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 03.12.2015 and their LoA is valid upto 02.12.2025.

2. Nakoda Sales Corporation

The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achieved NFE to the higher side compared to the projected NFE and the unit has

1/113714/ 2025

submitted APRs on time except in 2021-22 & 2023-24, there was delay of 7 days & 1 days respectively.

Shri Manoj Lalwani, Authorised Representative of the firm appeared before the Committee.

The Committee asked the unit representative about the employment generation for the manufacturing activity. In reply, Shri Lalwani stated that they are giving employment to 28 persons. The Committee directed the unit representatives to submit the SEZ online application for trading activity along with application in Form F and application fee along with layout plan with separate entry & exit gates for both activities.

The Committee after due deliberation directed the DC office to renew their LoA for further 5 year block period w.e.f. 03.12.2025 for manufacturing activity and also directed to issue separate LoA for trading activity with validity of 5 years effective from 03.12.2025, once the unit submits application in Form F along with application fee. After issuance of LoA for trading activity, the same may be put up before UAC for post-facto approval.

3. Trend Setters

M/s. Trend Setters has been issued with LoA No. 8(18)/86-FTZ dated 20.10.1986 for manufacturing activity and the unit has commenced their authorised operation w.e.f. 01.04.1988 and their LoA was renewed for 6 months period upto 30.04.2026.

The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achieved NFE upto the mark compared to the projected NFE and the unit has not submitted APRs on time.

Shri Tushar Ruparelia, Partner of the firm appeared before the Committee.

The Committee asked the unit representative about the employment generation for the manufacturing activity. In reply, Shri Tushar stated that they are giving employment to about 70 persons.

The Committee after due deliberation directed the DC office to renew their LoA for remaining period of their 5 year block period upto 31.10.2030 for manufacturing activity. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to

1/113714/ 2025

the unit for delay in submission of APR for the period 2020-21, 2021-22, 2022-23, 2023-24. ii. To issue notice for the non payment of outstanding dues of Rs. 10,44,986/-.

4. Zip Zap Exim Pvt. Ltd. (Unit-II)

M/s. Zip Zap Exim Pvt. Ltd. (Unit-II) has been issued with LoA No. KASEZ/IA/25/2020-21 dated 27.11.2020 for warehousing service activity and the unit has commenced their authorised operation w.e.f. 14.12.2020 and their LoA was renewed for 6 months period upto 13.06.2026.

The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achieved NFE and the unit has not submitted APRs on time.

No unit representative of the firm appeared before the Committee.

The Committee after due deliberation directed the DC office to renew their LoA for remaining period of their 5 year block period upto 13.12.2030 for warehousing activity. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2020-21, 2021-22, 2022-23 and reasons for non-achievement of projected NFE as they have achieved only about 1% against the projected NFE.

5. Brews Barron LLP

M/s. Brews Barron LLP has been issued with LoA No. KASEZ/IA/20/2020-21 dated 20.10.2020 for trading activity and the unit has commenced their authorised operation w.e.f. 18.01.2021 and and their LOA is valid upto 17.01.2026. The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achieved NFE and the unit has not submitted APRs on time.

Shri Amit Jha, Authorised Representative of the firm appeared before the Committee.

The Committee asked the unit representative about lesser exports compared to projected exports. In reply, Shri Jha stated that due to Covid-19 pandemic they could achieve the projected exports.

1/113714/ 2025

The Committee after due deliberation directed the DC office to renew their LoA for further 5 year block period w.e.f. 18.01.2026 for trading activity. The Committee also directed:i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2020-21, 2021-22, 2022-23 & 2023-24.

6. Chandraganta Trading and Warehousing LLP

M/s. Chandraganta Trading and Warehousing LLP has been issued with LoA No. KASEZ/IA/02/2020-21 dated 30.06.2020 for trading and warehousing service activity and the unit has commenced their authorised operation w.e.f. 02.01.2021 and their LoA is valid upto 01.01.2026. The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achievement of NFE is very less as compared to the projected NFE and the unit has not submitted APRs on time.

Shri Prakash Kaknani, Authorised Representative of the firm appeared before the Committee. The Committee asked the unit representative about very meagre exports compared to projected exports. In reply, Shri Kaknani stated that due to space issue they could achieve projected exports.

The Committee after due deliberation directed the DC office to undertake physical verification of unit’s premises by constitution of Committee who will submit its report to DC office as to which one activity may be permitted in their LoA renewal for further 5 years period. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2020-21, 2022-23 & 2023-24.

7. Krishna Enterprise

M/s. Krishna Enterprise has been issued with LoA No. KASEZ/IA/04/2020-21 dated 16.07.2020 for trading and warehousing service activity and the unit has commenced their authorised operation w.e.f. 31.12.2020 and their LOA is valid upto 30.12.2025.

The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achievement of NFE is very less as compared to the projected NFE and the unit has not

1/113714/ 2025

submitted APRs on time.

Shri Mahesh Matiya, Partner Representative of the firm appeared before the Committee.

The Committee asked the unit representative about very low exports compared to projected exports. In reply, Shri Mahesh stated that they have undertaken only warehousing activity and has not undertaken any trading activity.

The Committee directed the unit representatives to submit the SEZ online application for trading activity along with application in Form F and application fee along with layout plan with separate entry & exit gates for both activities. The Committee after due deliberation directed the DC office to renew their LoA for further 5 year block period w.e.f. 31.12.2025 for warehousing service activity and also directed the unit to apply for separate LoA for trading activity as directed above. The Committee also directed:i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2020-21, 2021-22, 2022-23 & 2023-24.

8. Hindustan Celluloid & Plastic Industries

M/s. Hindustan Celluloid & Plastic Industries has been issued with LoA No. KASEZ/IA/1576/95 dated 20.07.1995 _ for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 01.07.1998 and their LoA is valid upto 30.10.2025.

The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has not undertaken any activity during the last 5 block period.

No representative of the firm appeared before the Committee.

The Committee after due deliberation directed the DC office to initiate action for issuance of Show Cause notice to the unit as to why their LoA should not be cancelled for non-activity during the last 5 year block period.

9. Shayona Charitable Trust

M/s. Shayona Charitable Trust has been issued with LoA No. KASEZ/IA/1817/2001 dated 17.05.2001 for manufacturing and trading activity and the unit has commenced their authorised

1/113714/ 2025

operation w.e.f. 01.08.2001 and their LoA was renewed for 6 months period upto 30.04.2026.

The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achieved NFE.

Shri Girish Patel, Authorised Representative of the firm appeared before the Committee.

The Committee asked the unit representative about the employment generation for the manufacturing activity. In reply, Shri Patel stated that they are giving employment to about 15-20 persons. The Committee directed the unit representatives to submit the SEZ online application for trading activity along with application in Form F and application fee along with layout plan with separate entry & exit gates for both activities. The Committee after due deliberation directed the DC office to renew their LoA for remaining period of 5 year block period upto 30.10.2030 for manufacturing activity and also directed to issue separate LoA for trading activity with validity of 5 years period upto 30.10.2030, once the unit submits application in Form F along with application fee. After issuance of LoA for trading activity, the same may be put up before UAC for post-facto approval.

10. Lohadia Warehousing Company

M/s. Lohadia Warehousing Company has been issued with LoA No. KASEZ/IA/024/2010-11 dated 25.10.2010 for warehousing service activity and the unit has commenced their authorised operation w.e.f. 01.05.2012 and their LoA was valid upto 30.04.2022.

The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achieved positive NFE and the unit has not submitted APRs on time.

The Committee further noted that the LoA of the unit could not be renewed w.e.f. 01.05.2022 as the SCN was pending against the unit for giving their premises on rental basis to M/s. Flax Apparels Pvt. Ltd., KASEZ and also there were pending rental dues.

The Committee also noted that the said SCN was adjudicated vide O-I-O dated 25.02.2025 imposing penalty of Rs. 20.88 lakhs and the unit has filed appeal against the said O-I-O before the

1/113714/ 2025

Appellate Authority, however, no stay has been granted.

Shri Denu Kapania, Partner of the firm appeared before the Committee and requested for renewal of LoA.

The Committee after due deliberation directed the DC office to examine the status of the appeal filed by the unit and renewal will be decided only after outcome of the appeal. The Committee also directed:- i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2017-18 & 2018-19 ii. To issue notice for the non payment of outstanding dues of Rs. 2,87,621/-.

11. One World

M/s. One World has been issued with LoA No. KASEZ/IA/24/200809 dated 09.02.2009 for manufacturing, trading and warehousing activity and the unit has commenced their authorised operation w.e.f. 28.08.2010 and their LoA was renewed for 6 months period upto 26.02.2026.

Shri Harmeet Singh Kohli, Proprietor of the firm appeared before the Committee.

The Committee directed the unit representatives to submit the SEZ online application for trading and warehousing activity separately along with applications in Form F and application fees along with layout plan with separate entry & exit gates for all activities. The Committee after due deliberation directed the DC office to renew their LoA for the remaining period of 5 year block period upto 27.08.2030 for manufacturing activity and also directed to issue separate LoAs for trading and warehousing activity with validity of 5 years upto 27.08.2030, once the unit submits applications in Form F along with application fee. After issuance of LoA for trading and warehousing activity, the same may be put up before UAC for post-facto approval.

Expo Packaging

The Committee noted that the unit has not submitted the details in prescribed format to review their performance for renewal of

1/113714/ 2025

their LoA for further period of 5 years.

Shri S. P. Gopalani, Authorised Representative appeared before the Committee. Shri Gopalani stated that due to change of their staff they could submit the requisite details for renewal of LoA in time and requested for renewal of LoA for further period.

The Committee after due deliberation directed the DC office to renew their LoA for 6 months period from the date of its expiry and directed to submit the requisite details in prescribed format so as to enable the UAC to renewal their LoA for the remaining period of 5 year block period.

The Committee further noted that remaining 20 units whose APRs are due for monitoring to decide their request for renewal of LoA and directed the DC office to issue notice to all the 20 units to submit the requisite details in prescribed format at the earliest so as to enable the UAC to renewal their LoA for the remaining period of 5 year block period.

TABLE AGENDA ITEM NO. 221.4.1

Application for setting up of a Manufacturing unit in KASEZ namely M/s. Arihant Exports (Unit-II), Plot No. 76, GOKULSHAM RESIDENCY, LS NO. 71/1, MEGHPAR, KUTCH, GUJARAT, INDIA.

A proposal has been submitted by M/s. Arihant Exports (Unit-II), Meghpar, Kutch for setting up a unit in Kandla SEZ for Manufacturing activity.

Shri Dheer Parekh, Authorised Representatives of the firm appeared before the Committee to explain the proposal. Shri Dheer Parekh stated that they are an approved unit in KASEZ for trading and warehousing activity & have constructed 12 underground tanks and 4 tanks constructed on the open plot allotted to them. He further stated that now they wish to undertake manufacturing activity of chemical & solvents as there is lesser scope for trading & warehousing activity. He also stated that the finished goods so manufactured will be exported to the tune of 60% and export market is South African countries and they will give employment to about 35-40 persons for the proposed manufacturing activity. The Committee noted that the unit has been granted LoA for trading & warehousing activity and later permission was granted for manufacturing of tobacco products and asked the unit representatives as to whether they have undertaken the said manufacturing activity. In reply, Shri Dheer Parekh stated that they have not undertaken manufacturing activity of tobacco products.

The Committee noted that the manufacturing permission granted

1/113714/ 2025

ivity. In reply, Shri Dheer Parekh stated that they have not undertaken manufacturing activity of tobacco products.

The Committee noted that the manufacturing permission granted

1/113714/ 2025

for tobacco product has not been undertaken and the unit has also not applied in SEZ Online for the same. The Committee directed the unit representatives to submit letter for withdrawal of manufacturing activity from their existing LoA as they are not undertaking any manufacturing activity of tobacco products.

The Approval Committee after due deliberation decided to approve their proposal for setting up a manufacturing unit as Unit-Il subject to applicant submitting flow chart of each manufactured items separately, layout plan for manufacturing, trading & warehousing activities with separate entry & exit gates for all the activities & subject to payment of outstanding rental dues and also subject to standard terms and conditions as under:

ii Any restrictions on import/export of manufacturing items and its raw materials will apply.
i. 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.
ii. Further, the finished products mentioned at Sr. No. 5 of the Agenda will not be allowed to be sold in DTA.
iv. 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.

to be sold in DTA.

iv. 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.
v. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
vi. Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
vi. 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.
vii. 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.
ix. 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.

TABLE AGENDA ITEM NO. 221.4.2

Application for setting up of a Warehousing Service Activity in KASEZ namely M/s. Marvel Fragrance Company (Unit II) Plot NO. 19-22, Sector-I, KASEZ, Gandhidham, Gujarat 370230.

A proposal has been submitted by M/s. Marvel Fragrance

1/113714/ 2025

Company (Unit II), KASEZ for setting up a unit in Kandla SEZ for Warehousing activity.

The Committee noted that the UAC in its 216° meeting held on 05.08.2025 has approved the proposal of the unit for addition of warehousing service activity in their existing LoA dated 02.08.2007 for manufacturing activity. The Committee further noted that the practice of issuing mixed LOAs makes it difficult to assess the progress of manufacturing, warehousing, and trading activities individually, which undermines the core objective of the SEZ framework. The unit was directed to submit separate application in Form F for setting up warehousing unit in their existing allotted premises which the unit has now submitted and requested for issuance of separate LoA for warehousing service activity.

The Approval Committee after due deliberation decided to approve the request of the unit for issuance of separate LoA for warehousing activity for already approved warehousing items subject to unit submitting the SEZ online application along with layout plan with separate entry & exit gates for both the activities.

Permission to Warehouse goods on behalf of DTA Clients - Request of M/s. Cargo Care Agency, KASEZ.

The Committee noted that M/s. Cargo Care Agency, KASEZ has requested for permission for warehousing activity of additional items.

Shri Goda Prabhakar, Partner of the firm appeared before the Committee to explain the proposal. Shri Prabhakar stated that they have requested for warehousing of additional items.

The Committee noted that for some of the items, the ITC HS code is not available in the DGFT website & as such the Committee is not allowing the same. The Committee after due deliberation decided to permit the addition of items except items at Sr. No. 7(i), 7(vii), 7(viii) & 9(vii) of the Agendato be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to unit submitting KYC of their clients alongwith ITR of last 3 years on whose behalf they will warehouse goods, to DC office before commencing first transaction by that client, in terms of Instruction No. 117), subject to payment of outstanding rental dues & subject to the unit fulfilling NFE criterion and also subject to following conditions:

i. None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of

1/113714/ 2025

any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before.

i. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.

will have overriding effect for any approval granted in LoA now or before.

i. Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.
ii. 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.
iv. Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC.
v. In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
vi. Further, the unit will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities.
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.
vii. 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.
ix. 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.

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

1/113714/ 2025

provisions of law.

The meeting ended with a vote of thanks to the Chair.

(Dnyalld@hwor Phalchandra Patil) KaAeiePa Seid?eeBa3nomicneZone

Verbatim extracted text (OCR/PDF). Older scans and tables may show extraction artifacts — verify against the original for anything you act on.

Analysis

No analysis generated for this document yet (analysis runs over brief docs + on-demand). Run build_analysis.py --ids 4688 --apply.