Minutes of the 224th meeting of Approval Committee

Minutes of the 224th Unit Approval Committee Meeting of Kandla SEZ held on 09.03.2026 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. Rohit Soni : Joint DGFT, Office of Jt. DGFT, Rajkot. (Video Conferencing mode). 4. Shri. D. Srikanth : Assistant Commissioner of Customs, Rep. of Commissioner of Customs, Kandla. (Video Conferencing mode). 5. Shri. Bharat Nakum : Manager R. M., DIC, Bhuj (Video Conferencing mode). 6. Shri. Darshan Gattani : Deputy Development Commissioner, KASEZ (Special Invitee) 7. Shri. Bhanu Jain : Deputy Commissioner of Customs, KASEZ (Special Invitee) Absentees:-

1. Director (Banking)
2. I.T. 224.I Review/Confirmation of the minutes of last meeting (223rd UAC) of the Approval Committee:- Minutes of the last meeting of Unit Approval Committee were confirmed. 1 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

inutes of last meeting (223rd UAC) of the Approval Committee:- Minutes of the last meeting of Unit Approval Committee were confirmed. 1 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

224.1 REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 224.1.1 Addition of items in trading and Warehousing Service activity - Request of M/s. Kahuna Industries Pvt. Ltd., (Unit-I) KASEZ. M/s. Kahuna Industries Pvt. Ltd., (Unit-I), KASEZ is an approved unit, for undertaking Trading activity of Engineering goods, Heavy equipment & plants, Bulk Chemicals & other chemicals etc. and Warehousing Service activity in KASEZ, Gandhidham, vide LoA No. 05/2005-06 dated 28.04.2006, as amended from time to time. Now the said unit has requested for addition of new items in their LoA for Trading and Warehousing service activity. Shri Prakash Sathwara, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Sathwara stated that they have requested for addition of new items in their trading and warehousing service activity.

e company appeared before the Committee to explain the proposal. Shri Sathwara stated that they have requested for addition of new items in their trading and warehousing service activity. The Committee noted that in their current 5 year block period the unit has not undertaken any activity of trading and warehousing activity and directed the DC office to issue notice for non-performance of any activity. The Committee further directed the unit representative to submit demarcation of their Unit-I, Unit-II & Unit-IV with separate entry & exit gates of each LoAs within 1 month’s time and also clear their outstanding rental dues. The Committee after due deliberations decided to reject their proposal with directions to the unit to first submit demarcation of their Unit-I, Unit-II & Unit-IV with separate entry & exit gates of each LoAs within 1 month’s time& clear their outstanding rental dues. The Committee also directed the DC office to issue notice for no activity in their current 5 year block period. AGENDA ITEM NO. 224.1.2 Addition of items in Manufacturing activity - Request of M/s. Kahuna Industries Pvt. Ltd., (Unit-II) KASEZ. M/s. Kahuna Industries Pvt. Ltd. (Unit II), KASEZ were issued a letter of Approval vide LOA No. KASEZ/IA/24/2017-18 dated 01.09.2017, as amended from time to time for the authorised operations of manufacturing activity. 2 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

vide LOA No. KASEZ/IA/24/2017-18 dated 01.09.2017, as amended from time to time for the authorised operations of manufacturing activity. 2 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

Now the said unit has requested for addition of 3 new items in Manufacturing Activity in their existing LoA under Broad-banding. Shri Prakash Sathwara, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Sathwara stated that they have requested for addition of new items in their manufacturing activity. The Committee noted that in their last 5 year block period the unit has not achieved positive NFE and for non-achievement of positive, SCN was issued and the same was adjudicated imposing penalty for non-achievement of positive NFE and the unit has paid the penalty imposed. Further, the Committee noted that the unit has not undertaken any manufacturing activity in their current 5 year block period and directed the DC office to issue notice for non-performance of any manufacturing activity. The Committee further directed the unit representative to submit demarcation of their Unit-I, Unit-II & Unit-IV with separate entry & exit gates of each LoAs within 1 month’s time and also clear their outstanding rental dues. The Committee after due deliberations decided to reject their proposal with directions to the unit to first submit demarcation of their Unit-I, Unit-II & Unit-IV with separate entry & exit gates of each LoAs within 1 month’s

berations decided to reject their proposal with directions to the unit to first submit demarcation of their Unit-I, Unit-II & Unit-IV with separate entry & exit gates of each LoAs within 1 month’s time& clear their outstanding rental dues. The Committee also directed the DC office to issue notice for no manufacturing activity in their current 5 year block period. AGENDA ITEM NO. 224.1.3 Request for addition of Manufacturing Activity in their existing LoA– Request of M/s. Maruti Packaging, KASEZ M/s. Maruti Packaging has been issued with LoA No. KASEZ/IA/1737/1998/11073 dated 09.03.1999 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 10.09.1999 and their LoA is valid upto 31.10.2026. Now the said unit has requested for addition of new items in their LoA for manufacturing activity. Shri Jitender Jain, Partner 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 manufacturing activity such plastic powders, pipes, tubes, etc. 3 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

Jain stated that they have requested for addition of new items in their manufacturing activity such plastic powders, pipes, tubes, etc. 3 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

The Committee asked the Partner of the firm about the existing items being manufacturing by them. In reply, Shri Jain stated that the existing items being manufactured by them are plastic bags, sheets, rolls, etc. but due to slow down in export market &rate competition in the market, there was no exports in the last 2 years. Now, with a view to compete in the international market, they have requested for broad-banding of value added items in their existing LoA for manufacturing activity. The Committee noted that the unit has been granted renewal of their LoA for 1 year period upto 31.10.2026 for manufacturing activity and decided that the broad-banding of additional items may be granted for the renewal period only i.e. upto 31.10.2026 and if the unit does not undertaken any manufacturing activity within 31.10.2026 for additional items proposed, then action for cancellation of LoAof the unit may be initiated. The Approval Committee after due deliberation decided to approve the proposal for additional items in manufacturing activity in their existing LoA, subject to standard terms and conditions: i) Any restrictions on import/export of manufacturing items and its raw materials will apply. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable.

ons on import/export of manufacturing items and its raw materials will apply. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. iv) Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. v) 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 applicant will give an undertaking that none of the items proposed and its raw materials are falling under negative list and if the items are found in negative list, penal action may be initiated against them. AGENDA ITEM NO. 224.1.4 Request of M/s. S. R. Brothers, KASEZ, for addition of items in manufacturing activity in their existing LOA NO. 25/2021-22 dated 21.02.2022 4 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

of M/s. S. R. Brothers, KASEZ, for addition of items in manufacturing activity in their existing LOA NO. 25/2021-22 dated 21.02.2022 4 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

M/s. S. R. Brothers, KASEZ is an approved unit vide Letter of Approval No. KASEZ/IA/25/2021-22 dated 21.02.2022, as amended, for warehousing activity. Further, their LoA was further broad-banded for additional of manufacturing activity of tobacco products vide LoA dated 28.10.2025. Now the unit has requested for broad-banding formanufacturing activity of garments. Shri Sarfaraz Bara, Authorised Representatives of the firm appeared before the Committee to explain the proposal. Shri Bara stated that they have requested for broad-banding of manufacturing activity of garments in their existing LoA. He further stated that they will manufacture upcycled products from worn clothing which will be procured from the used clothing units of KASEZ. The Committee noted that the unit proposes for broad-banding of manufacturing activity of garments/upcycled products and they will source post-consumer material from other used clothing units in KASEZ.

mmittee noted that the unit proposes for broad-banding of manufacturing activity of garments/upcycled products and they will source post-consumer material from other used clothing units in KASEZ. The Committee further noted that the proposal submitted by the unit does not fall under purview of the UAC as per provisions of Rule 18(4)(c) of the SEZ Rules, 2006 which stipulates that no proposal shall be considered for reprocessing of garments or used clothing or secondary textilesmaterials and other recyclable textile materials into clipping or rags orindustrial wipers or shoddy wool or yarn or blankets or shawls. Further, the Committee also noted that any project relying on any form of used/secondary textile materials as well as other recyclable textile materials even if they may be freely importable on mutilation are also disallowed as per the said Rule. Therefore, the Committee after due deliberations decided to reject their proposal as the same does not fall under the purview of UAC as per Rule 18(4)(c) of the SEZ Rules, 2006. The Committee further directed the unit to clear the outstanding rental dues and also commence their production for the manufacturing activity approved in their LoA at the earliest. AGENDA ITEM NO. 224.1.5 Addition of new items in their LoA for Trading Activity Request of M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ M/s. Summit India Water Treatment & Services Ltd.

EM NO. 224.1.5 Addition of new items in their LoA for Trading Activity Request of M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ is an approved unit for Trading and Warehousing service activity vide Letter of Approval No. KASEZ/IA/05/2022-23 dated 20.06.2022, as amended. 5 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

Now the said unit has requested for addition of new items in their LoA for Trading activity. Shri Manpreet Singh Saini, Authorised Representatives of the companyappeared before the Committee to explain the proposal. Shri Saini stated that they have requested for addition of new items in their trading activity for supply to foreign going vessels. The Committee noted that the UAC is not approving items such as Filter Cigarettes, other filter cigarettes which falls under the category of Industrial Licensing requirement and also mis-declaration/diversion of items takes place and this being sensitive commodity, UAC is not allowing the Cigarettes. The Committee further noted that proposal for warehousing of similar items has been received in the earlier UACs also and the Committee have rejected their proposals and the units have filed appeal before the BoA and the BoA has also rejected the appeals of the units. Therefore, the Approval Committee after due deliberation decided to reject their proposal for addition of new items for trading activity. AGENDA ITEM NO.

s also rejected the appeals of the units. Therefore, the Approval Committee after due deliberation decided to reject their proposal for addition of new items for trading activity. AGENDA ITEM NO. 224.1.6 Addition of new items in their LoA for Warehousing/Trading Activity Request of M/s. Summit India Water Treatment & Services Ltd. (Unit- II), KASEZ M/s. Summit India Water Treatment & Services Ltd. (Unit-II), KASEZ is an approved unit for Trading and Warehousing service activity vide Letter of Approval No. KASEZ/IA/05/2022-23 dated 20.06.2022, as amended. Now the said unit has requested for addition of new items in their LoA for Warehousing service and Trading activity. Shri Manpreet Singh Saini, Authorised Representatives of the companyappeared before the Committee to explain the proposal. Shri Saini stated that they have requested for addition of new items in their warehousing & trading activity. The Committee noted that some of the items submitted by the unit in warehousing activity 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. 6 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

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. 6 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

The Committee further noted that some of the items submitted by the unit in trading activity are liquor and allied products which are sensitive in nature and already ample permissions for liquor & alliedproducts have been granted to some of the KASEZ units. The Committee directed the Deputy Commissioner of Customs, KASEZ to examine the permissions of liquor & allied products granted to KASEZ units and furnish data of imports and sales made by these units during the last 3 months for perusal of the Committee in the next UAC meeting. The Approval Committee after due deliberation decided to approve the proposal for addition of new items in warehousing service activity except items at Sr. No. 2 to 6, 16 to 19 of the Agenda being sensitive in nature and addition of new items in trading activity except items at Sr. No. 8 to 24 of the Agenda being sensitive in nature (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.

ubmitting 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) in their existing LoA and also subject to the following standard terms and conditions: i) None of the items which are restricted or prohibited will be allowed to be traded/warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) In case of any discrepancy/mismatch between the above ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. iii) Further, no DTA sale is allowed for the approved traded items. iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. v) The above permission is also subject to further condition that the unit shall maintain separate accounts for 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.

nts 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. vii) Further, the transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. viii) Further, the unit will submit separate APRs for their trading and warehousing service. 7 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

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. 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. 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. xiii) 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/

xiii) 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. 224.1.7 Request for addition of Manufacturing Activity of Phosphoric acid in their existing LoA – Request of M/s. Transworld Furtichem Limited, KASEZ M/s. Transworld Furtichem Pvt. Ltd. (Unit-I), KASEZ is an approved unit for Manufacturing of N.P.K. Fertilizers vide Letter of Approval No. KASEZ/IA/024/2004-05 dated 26.10.2004, as amended/ extended from time to time. Now the said unit has requested for addition of new items in their LoA for manufacturing activity. Shri B. S. Shukla and Shri Hiren Vora, Authorised Representatives of the company appeared before the Committee to explain the proposal. Shri Shukla stated that they have requested for addition of new items in their manufacturing activity. He further stated that they are into manufacturing of NPK and Granulation products and now they propose to include new product i.e. phosphoric acid for captive consumption and during the manufacturing process one by-product i.e.

facturing of NPK and Granulation products and now they propose to include new product i.e. phosphoric acid for captive consumption and during the manufacturing process one by-product i.e. phospho gypsum will also be generated. The Approval Committee after due deliberation decided to approve the proposal for addition of one new item Phosphoric Acid and one by-product Phospho Gypsum in their existing manufacturing LoA subject to standard terms and conditions: - 8 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

i) Any restrictions on import/export of manufacturing items and its raw materials will apply. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. iv) Further, the applicant will obtain registration/clearance/any other mandatory requirement prescribed under any Act/Rules from concerned agencies before undertaking of such activities. v) 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 applicant will give an undertaking that none of the items proposed and its raw materials are falling under negative

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 and its raw materials are falling under negative list and if the items are found in negative list, penal action may be initiated against them. AGENDA ITEM NO. 224.1.8 Request of Vertex Hardware (Kandla) Pvt. Ltd., KASEZ for approval of addition of items in their trading activity in their existing LoA and Intimation for change in name of the company from M/s VERTEX HARDWARE (KANDLA) PRIVATE LIMITED, KASEZ to M/s. ISHAAN INTERBIZ PRIVATE LIMITED. M/s Vertex Hardware (Kandla) Pvt. Ltd., KASEZ is an approved unit for Trading activity in Kandla SEZ vide LoA No. 2/62/76-FTZ dated 03.11.1976, as amended, from time to time. Now the said unit has requested for addition of new items in Trading Activity in their existing LoA and has also intimated that their company’s name stands changed from “M/s VERTEX HARDWARE (KANDLA) PRIVATE LIMITED, KASEZ to M/s. ISHAAN INTERBIZ PRIVATE LIMITED.” Shri Manish Gadhvi, Director of the company appeared before the Committee to explain the proposal. Shri Gadhvi stated that they have requested for addition of new items in trading activity and also change in name of their company to M/s. ISHAAN INTERBIZ PRIVATE LIMITED. The Committee further noted that for items at Sr. No. 2, the said item is already granted in their trading activity and items at Sr. No.

ame of their company to M/s. ISHAAN INTERBIZ PRIVATE LIMITED. The Committee further noted that for items at Sr. No. 2, the said item is already granted in their trading activity and items at Sr. No. 4 is sensitive in nature & as such the Committee is not allowing the same. 9 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

The Committee further noted that M/s. Vertex Hardware (Kandla) Pvt. Ltd., KASEZ has also requested for change in name of the company from “M/s VERTEX HARDWARE (KANDLA) PRIVATE LIMITED” to “M/s. ISHAAN INTERBIZ PRIVATE LIMITED” and has submitted the copy of ‘Certificate of Incorporation pursuant to change of name” dated 01.07.2025, Memorandum and Articles of Association of M/s ISHAAN INTERBIZ PRIVATE LIMITED. 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 company from “VERTEX HARDWARE (KANDLA) PRIVATE LIMITED” to “ISHAAN INTERBIZ PRIVATE LIMITED” subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt.

pany from “VERTEX HARDWARE (KANDLA) PRIVATE LIMITED” to “ISHAAN INTERBIZ PRIVATE LIMITED” subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021. The Committee also directed to forward the case of change in Name/Constitution/partnership/directorship to the Income Tax Department for necessary action at their end. Further, the Approval Committee after due deliberation decided to approve the proposal for addition of two new items in trading activity except items at Sr. No. 2 & 4 of the Agenda, Sr. No. 2 already approved in trading activity and Sr. No. 4 being sensitive in nature, 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. ii) No DTA sale is allowed for the proposed traded item. iii) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. 10 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

he later will prevail. iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. 10 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

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. 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. viii) Further, the unit will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative listor hazardous in nature, penal action will be initiated against them. 224

.2 MISCELLANEOUS ITEMS

AGENDA ITEM NO. 224.2.1 Proposal of M/s. One World regarding Intimation of Constitution Change to LLP and Change of Registered Address M/s. One World has been issued with LoA No. KASEZ/IA/24/2008-09 dated 09.02.2009, as amended, separately for manufacturing, trading and warehousing activity. Now the said unit has informed about Intimation of Constitution Change to LLP from a Sole Proprietorship (previously solely held by Mr.

for manufacturing, trading and warehousing activity. Now the said unit has informed about Intimation of Constitution Change to LLP from a Sole Proprietorship (previously solely held by Mr. Harmeet Singh Kohli) to a Limited Liability Partnership (LLP) and the New entity is incorporated as ONEWORLD SUSTAINABILITY LLP, bearing the incorporation date of 25th February 2026 and also there is change of registered address of the firm and submitted copies of PAN & TAN of the new unit and Limited Liability Partnership Agreement. Shri Harmeet Singh Kohli, Proprietor of the existing firm along with Shri Akash Jain, Partner being inducted in the new LLP firm appeared before the Committee to explain the proposal. Shri Kohlistated that they have changed the constitution of the firm from Proprietorship firm to Limited Liability Partnership wherein he has inducted one new partner along with him for better management of the firm. 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). 11 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

gers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). 11 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in name of the firm from “One World” to “ONEWORLD SUSTAINABILITY LLP” and change in constitution from Proprietorship firm to Limited Liability Partnership & also change of registered office to “Shed No. 313, A-l Type, M.Y. Phase-1, KASEZ, Gandhidham, 370230” &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. 224.2.2 Request for addition of items for Warehousing Activity in their existing LoA – Request of M/s. Garden Foods Corporation. The Committee noted that M/s. Garden Foods Corporation, KASEZ has requested for permission for warehousing activity of additional items. Shri Rahul Sirohi, Partner of the firm appeared before the Committee to explain the proposal. Shri Rahul stated that they have requested for warehousing of additional items.

y of additional items. Shri Rahul Sirohi, Partner of the firm appeared before the Committee to explain the proposal. Shri Rahul stated that they have requested for warehousing of additional items. The Committee noted that for some of the items the unit has not given correct description of products and directed the unit representatives to submit the correct description of items. The Committee after due deliberation decided to permit the additional items (with direction to submit correct description of products of items at Sr. No. 1, 4, 5, 6, 7, 9, 10, 11, 12, 13, 14, 22 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: i) None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. 12 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

ms will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. 12 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the unit must ensure that they should have a 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. vii) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. viii) Further 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/

. 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. 224.2.3 Permission to warehouse goods on behalf of DTA/Foreign clients – Request of M/s. Soobaika Warehouse LLP, KASEZ. The Committee noted that M/s. Soobaika Warehouse LLP, KASEZ has requested for permission for warehousing activity of additional items. Shri Mohit Bhanushali and Shri Prakash Bhanushali, Partners of the firm appeared before the Committee to explain the proposal. Shri Mohit stated that they have requested for warehousing of additional items. The Committee noted that the items at Sr. No. 1 to 12 are sensitive in nature & as such the Committee is not allowing the same for warehousing. The Committee after due deliberation decided to permit the additional items except items at Sr. No. 1 to 12 of the Agenda being sensitive in nature 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 13 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

th 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 13 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

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. ii) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iii) Further, the unit must ensure that they should have a 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. vii) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. viii)

undertaking of such activities. vii) Further, the unit will ensure the compliance of all guidelines, policies issued by any Ministry from time to time pertaining to the items approved in LoA. viii) Further 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. 224.3 Monitoring of ANNUAL PERFORMANCE REPORT (APR) of the 06 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 06 units as per the APRs received from the units is submitted formonitoring as per the provisions of SEZ Rules, 2006. 14 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

ormance of the 06 units as per the APRs received from the units is submitted formonitoring as per the provisions of SEZ Rules, 2006. 14 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

1. Amax International Warehousing Pvt. Ltd. M/s. Amax International Warehousing Pvt. Ltd. has been issued with LoA No. KASEZ/IA/11/2020-21 dated 31.08.2020 for warehousing activity and the unit has commenced their authorised operation w.e.f. 31.03.2021 and their LoA is valid upto 30.03.2026. The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has achieved NFE to very less compared to the projected NFE and there was delay of 9 days in submission of APR for the year 2023-24 and therefore decided to condone the delay in filing of APR. Shri Hasmukh Patel and Ms. Geetha Mohan, Directors of the company appeared before the Committee. The Committee asked the unit representatives about the under estimate projections compared to actuals. In reply, Shri Patel stated that due to market slowdown of plastics items and Covid-19 pandemic they could not undertake the warehousing activity at the higher side. However, now they propose to set up a manufacturing unit in their existing premises and will apply for setting of new manufacturing unit in KASEZ in due course of time. The Committee after due deliberation directed the DC office to renew their LoA for further 5 year block period upto 30.03.2031 for warehousing activity.
2. Creative Free Trade & Warehousing Pvt. Ltd. M/s.

due deliberation directed the DC office to renew their LoA for further 5 year block period upto 30.03.2031 for warehousing activity. 2. Creative Free Trade & Warehousing Pvt. Ltd. M/s. Creative Free Trade & Warehousing Pvt. Ltd. has been issued with LoA No. KASEZ/IA/20/2008-09 dated 23.12.2008 for warehousing service activity and the unit has commenced their authorised operation w.e.f. 08.09.2010and their LoA is valid upto 07.03.2026. 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 submitted APRs on time. Shri B. S. Shukla and Shri Hiren Vora, Authorised Representatives of the company appeared before the Committee. 15 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

The Committee after due deliberation directed the DC office to renew their LoA for further 5 year block period upto 07.03.2031 for warehousing service activity. 3. R R Vibrant Polymers Ltd Unit-II M/s. R R Vibrant Polymers Ltd Unit-II has been issued with LoA No. KASEZ/IA/23/2020-21 dated 13.11.2020 for manufacturing and warehousing service activity and the unit has commenced their authorised operation w.e.f.

-II has been issued with LoA No. KASEZ/IA/23/2020-21 dated 13.11.2020 for manufacturing and warehousing service activity and the unit has commenced their authorised operation w.e.f. 18.12.2020 and their LoA is valid upto17.12.2025. The Committee perused the performance of the unit for the last 5 year block period and noted that the achievement of NFE is very less as compared to the projected NFE and there was delay of 11 months 26 days in submission of APR for the year 2021-22. Shri Apar Agarwal, Director along with Shri Deepak Patel, Authorised Representative of the company appeared before the Committee. The Committee asked the Director very meagre activity during their current 5 year block period and no activity during the last 2 years. In reply, Shri Agarwal stated that during last 2 years due to slow down in plastic market and recent death of one of their Directors they could not undertake any activity during last 2 years. The Committee after due deliberation directed the DC office to renew their LoA for further 1 year period upto17.12.2026 for warehousing activity subject to submission of revised projections & subject to payment of outstanding rental dues and also directed to issue separate LoA for manufacturing activity with validity of 1 years period upto17.12.2026, once the unit submits application in Form F along with application fee along with layout plan with separate entry & exit gates for both activities.

th validity of 1 years period upto17.12.2026, once the unit submits application in Form F along with application fee along with layout plan with separate entry & exit gates for both activities. If the performance of the unit is not satisfactory during the 1 year extended period, then action for cancellation of LoA may be initiated. 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 2021-22. 4. Shriji Overseas M/s. Shriji Overseas has been issued with LoA No. KASEZ/IA/30/2020-21 dated 09.12.2020 for manufacturingand warehousing service activity and the unit has commenced their authorised operation w.e.f. 31.03.2021 and their LoA is valid upto30.03.2026. 16 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

The Committee perused the performance of the unit for the last 5 year block period and noted that the achievement of NFE is very less as compared to the projected NFE and the unit has not submitted APRs on time. Shri Rajvardhan Jha, Partner of the firm appeared before the Committee. The Committee asked the unit representative about less exports compared to projected exports and as to whether they have commenced their manufacturing activity approved in their LoA.

e Committee asked the unit representative about less exports compared to projected exports and as to whether they have commenced their manufacturing activity approved in their LoA. In reply, Shri Jha stated that they have undertaken warehousing activity only and they have not undertaken any manufacturing activity, however, recently they have procure machinery for manufacturing of tobacco products and after installation of machines they will start the manufacturing activity of tobacco products. He further stated that due to adverse market conditions during last couple of years there was less exports. The Committee directed the unit representatives to submit the SEZ online application for manufacturing activity along with application in Form F and application fee along with layout plan with separate entry & exit gates for both the activities. The Committee after due deliberation directed the DC office to renew their LoA for one year period upto 30.03.2027 only for warehousing service activity subject to submission of revised projections & subject to payment of outstanding rental dues and also directed to issue separate LoA for manufacturing activity with validity of 1 years period upto 30.03.2027, once the unit submits application in Form F along with application fee along with layout plan with separate entry & exit gates for both activities.

h validity of 1 years period upto 30.03.2027, once the unit submits application in Form F along with application fee along with layout plan with separate entry & exit gates for both activities. If the performance of the unit is not satisfactory during the 1 years extended period, then action for cancellation of LoA for manufacturing & warehousing activity may be initiated. 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 2021-22, 2023-24, 2024-25. 5. Strands Textile Mills Pvt. Ltd. M/s. Strands Textile Mills Pvt. Ltd. has been issued with LoA No. KASEZ/IA/02/2004-05 dated 13.05.2004 for manufacturing activity and the unit has commenced their authorised operation w.e.f. 13.04.2006 and their LoA is valid upto11.04.2026. 17 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

The Committee perused the performance of the unit for the last 5 year block period and noted that the achievement of NFE is less as compared to the projected 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 further 5 year block upto 11.04.2031 for manufacturing 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 2021-22, 2022-23, 2023-24 & 2024-25. 6. Strands Textile Mills Pvt. Ltd. (Unit-II) M/s.

To initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2021-22, 2022-23, 2023-24 & 2024-25. 6. Strands Textile Mills Pvt. Ltd. (Unit-II) M/s. Strands Textile Mills Pvt. Ltd. (Unit-II) has been issued with LoA No. KASEZ/IA/046/2010-11/4714 dated 04.03.2011 for warehousing and trading activity and the unit has commenced their authorised operation w.e.f. 01.05.2011 and their LoA is valid upto30.04.2026. The Committee perused the performance of the unit for the last 5 year block period and noted that the achievement of NFE is very less as compared to the projected 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 further 5 year block upto 11.04.2031 for warehousing activity subject to submission of revised projections and also directed to issue separate LoA for trading activity with validity of 5 years period upto 11.04.2031, once the unit submits application in Form F along with application fee along with layout plan with separate entry & exit gates for both activities. The Committee also directed:- i.

pto 11.04.2031, once the unit submits application in Form F along with application fee along with layout plan with separate entry & exit gates for both activities. 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 2021-22 & 2022-23 and for non- performance. 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. 18 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026

Notwithstanding to the decisions of the Committee, if the DC Office/Approval Committee notices any instance of default in rent or pending legal proceedings as on date of decision of the Committee or any legal proceedings that may be initiated after the decision of the Committee against the unit/firm/company and/or its Proprietor/Partner/Director, which has a bearing on the decision taken/LoA issued to the firm in any manner, the LoA granted will be liable for cancellation including action under the FT (D&R) Act and necessary action will be taken against such units in terms of applicable provisions of law. The meeting ended with a vote of thanks to the Chair. (Dnyaneshwar Bhalchandra Patil) Development Commissioner Kandla Special Economic Zone 19 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/122509/2026