Minutes of the 225th meeting of Approval Committee
In force — no superseding record on file.
Minutes of the 225th Unit Approval Committee Meeting of Kandla SEZ held on 16.04.2026 at 15:00 hrs under the Chairmanship of Shri Dnyaneshwar Bhalchandra Patil, Development Commissioner, Kandla Special Economic Zone. Following were present:
- 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. D. Srikanth : Assistant Commissioner of Customs, Rep. of Commissioner of Customs, Kandla. (Video Conferencing mode). 4. Shri. Bharat Nakum : Manager R. M., DIC, Bhuj (Video Conferencing mode). 5. Shri. Darshan Gattani : Deputy Development Commissioner, KASEZ (Special Invitee) 6. Shri. Bhanu Jain : Deputy Commissioner of Customs, KASEZ (Special Invitee) Absentees:-
- Director (Banking)
- I.T.
- DGFT 225.I Review/Confirmation of the minutes of last meeting (224th 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/125566/2026
minutes of last meeting (224th 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/125566/2026
225.1
NEW UNIT APPLICATION
AGENDA ITEM NO. 225.1.1 Application for setting up of a Trading unit in KASEZ by M/s. Refine Junction SEZ Park Pvt. Ltd. (Unit I), Plot no.524 & 524B, Phase II, Sector –I, Kandla Special Economic Zone, Gandhidham Kutch 370230. A proposal has been submitted by M/s. Refine Junction SEZ Park Pvt. Ltd. (Unit I), KASEZ, Gandhidham for setting up a trading unit in Kandla SEZ. Shri Harsh Jain and Shri Bansilal Chauhan, Authorised Representatives of the company appeared before the Committee to explain the proposal. Shri Jain stated that they are a manufacturing unit in KASEZ and now they propose to include trading activity in their existing area allotted for manufacturing activity wherein they propose to utilize 564.88 sq. mtrs.
manufacturing unit in KASEZ and now they propose to include trading activity in their existing area allotted for manufacturing activity wherein they propose to utilize 564.88 sq. mtrs. for trading activity and they have also submitted layout plan in their existing premises for trading activity. The Committee noted that at the time of allotment of the premises to the unit there was no resolution/Reservation that they will undertake only manufacturing activity in the said premises & hence the Committee decided to allow the unit to set up a new trading unit in their allotted premises and further in their allotted premises for manufacturing activity, the proposed trading activity area will be reduced from the allotted premises. The Approval Committee after due deliberation decided to approve the proposal for setting up a trading unit with separate entry & exit gates for trading activity. This approval is also subject to standard terms and conditions as under: i) None of the items which are restricted or prohibited will be allowed to be traded and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) Further, no DTA sale is allowed for the approved traded items. iii) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail.
pproved traded items. iii) In case of any discrepancy/mismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. iv) Further, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. 2 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
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. vii) 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. viii) Further, the applicant will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. AGENDA ITEM NO. 225.1.2 Application for setting up of a Warehousing unit in KASEZ by M/s. Refine Junction SEZ Park Pvt. Ltd., Plot no.524,524B, Phase II, Sector –I, Kandla Special Economic Zone, Gandhidham Kutch 370230. A proposal has been submitted by M/s. Refine Junction SEZ Park Pvt.
Refine Junction SEZ Park Pvt. Ltd., Plot no.524,524B, Phase II, Sector –I, Kandla Special Economic Zone, Gandhidham Kutch 370230. A proposal has been submitted by M/s. Refine Junction SEZ Park Pvt. Ltd., KASEZ, Gandhidham for setting up a warehousing unit in Kandla SEZ. Shri Harsh Jain and Shri Bansilal Chauhan, Authorised Representatives of the company appeared before the Committee to explain the proposal. Shri Jain stated that they are a manufacturing unit in KASEZ and now they propose to include warehousing activity in their existing area allotted for manufacturing activity wherein they propose to utilize 1057.38 sq. mtrs. for warehousing activity and they have also submitted layout plan in their existing premises for warehousing activity. The Committee noted that at the time of allotment of the premises to the unit there was no resolution/Reservation that they will undertake only manufacturing activity in the said premises & hence the Committee decided to allow the unit to set up a new warehousing service unit in their allotted premises and further in their allotted premises for manufacturing activity, the proposed warehousing activity area will be reduced from the allotted premises. The Approval Committee after due deliberation decided to approve the proposal for setting up a warehousing service unit with separate entry & exit gates for warehousing activity. This approval is also subject to standard terms and conditions as under: 3 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
rvice unit with separate entry & exit gates for warehousing activity. This approval is also subject to standard terms and conditions as under: 3 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
i) None of the items which are restricted or prohibited will be allowed to be warehoused and any restrictions on import/export of any items will apply unless specifically permitted by the UAC. This clause will have overriding effect for any approval granted in LoA now or before. ii) 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, the items will be subjected to the Policy Conditions specified in DGFT’s ITC HS Code wherever applicable. iv) Further, the applicant 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. v) 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. 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. 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. viii) Further, the applicant will ensure the compliance of all
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. viii) 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. ix) Further, the applicant will give an undertaking that none of the items proposed are falling under negative list and are not hazardous or require environmental clearance for storage/ transmission/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. 225.2 REQUEST FOR BROADBANDING/ITEM ADDITION AGENDA ITEM NO. 225.2.1 Application for addition of items in Manufacturing Activity at KASEZ. APA Enterprise, a unit of Manufacturing and Trading activity, KASEZ. M/s APA Enterprise, KASEZ is an approved unit for Manufacturing and Trading Activity has been issued in LoA No. 01/2020-21 dated 29.06.2020, as amended. Now the unit has requested for additional items in Manufacturing activity as Primary Raw Material in their existing LoA. 4 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
29.06.2020, as amended. Now the unit has requested for additional items in Manufacturing activity as Primary Raw Material in their existing LoA. 4 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
Shri Mahesh Matiya and Shri Ravi Sudan Sharma, Authorised
Representatives of the firm appeared before the Committee to explain the
proposal. Shri Matiya stated that they have requested for additional items
for manufacturing activity wherein they propose to set up manufacturing
plant for plastic products such as garbage bags, jumbo bags, plastic
regrinds, plastic powder, etc.
The Committee asked the unit representatives from where they will
import the raw materials and the export market of the finished goods. In
reply, Shri Sharma stated that they will import raw materials from US,
Texas & Middle East countries and export the manufactured goods to Africa,
Tanzania, etc. He further stated that they will give employment to 50
persons for the proposed manufacturing activity.
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. 225.2.2 Permission for addition of manufacturing service activity in their existing LoA – Request of M/s. International Warehousing & Trading, KASEZ. M/s International Warehousing & Trading, KASEZ is an approved unit with LoA No. KASEZ/IA/037/2010-11 dated 29.11.2010 issued for 5 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
KASEZ. M/s International Warehousing & Trading, KASEZ is an approved unit with LoA No. KASEZ/IA/037/2010-11 dated 29.11.2010 issued for 5 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
Warehousing, Trading and Manufacturing Activities, KASEZ and is valid up to 26.05.2026. Now the said unit has requested for permission to addition of manufacturing activity under Rule 18(6) of SEZ Rules 2006. Shri Kiran Singh Kochhar, Partner of the firm appeared before the Committee to explain the proposal. Shri Kochhar stated that they are having a manufacturing LoA for tobacco products and now they want to include tobacco dust pellets in their manufacturing service activity under Rule 18(6) of the SEZ Rules, 2006 on behalf of their foreign clients. He further stated that foreign supplier will supply machinery costing about Rs. 30 lakhs and on behalf of their foreign client, the manufactured goods will be exported to Venezuela. The Committee asked the Partner when the LoA for manufacturing activity has been issued. In reply, Shri Kochhar stated that they have issued separate LoA No. 28/2025-26 dated 12.08.2025 for manufacturing of tobacco products as Unit-II. The Committee further asked that as LoA as Unit-II has been issued on 12.08.2025, then why they have submitted their application for manufacturing service activity in the NSDL online system as Unit-I.
e further asked that as LoA as Unit-II has been issued on 12.08.2025, then why they have submitted their application for manufacturing service activity in the NSDL online system as Unit-I. In reply, Shri Kochhar stated that there is no option of submitting the application as Unit-II. The Committee noted that there is technical issue in submitting their application in NSDL online system as Unit-II and directed the DC office to examine the issue of NSDL online system as LoA issued on 12.08.2025 is not reflecting in the NSDL online system and if the unit has not submitted their application for setting up manufacturing unit as Unit-II, then the unit may first be directed to submit their application in NSDL online system as Unit-II, process the same in the NSDL online system and after approval, the unit may be directed to submit their application for manufacturing service activity in the NSDL online system as Unit-II which will be taken for consideration in the next UAC meeting. The Approval Committee after due deliberation decided to defer the proposal till the discrepancies in NSDL records are rectified and correct LOA details are reflected and directed the unit to submit their application for manufacturing service activity in NSDL as Unit-II after rectifying the discrepancies. And directed DC office to put up corrected agenda in forthcoming UAC. AGENDA ITEM NO. 225.2.3 6 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
after rectifying the discrepancies. And directed DC office to put up corrected agenda in forthcoming UAC. AGENDA ITEM NO. 225.2.3 6 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
Request of M/s. Royal Petro Oil Refinery LLP, KASEZ for additional
finished goods for their authorized operation and change in-change in
ITC HS of existing manufactured goods.
M/s. Royal Petro Oil Refinery LLP, KASEZ is an approved unit for
manufacturing activity of engine oil, hydraulic oil, gear oil, plastic cans/ jars
etc. vide Letter of Approval No. KASEZ/IA/17/2015-16/1665 dated
29.01.2016, as amended.
Now the said unit has requested for addition of items for
manufacturing activity in their existing LoA.
Shri Jigar Gohil, Authorised Representative of the company appeared
before the Committee to explain the proposal. Shri Gohil stated that they
have requested for additional items in manufacturing activity and the raw
materials for the additional items will be the same as approved in their
existing LoA and they will employment to 100 persons.
e requested for additional items in manufacturing activity and the raw materials for the additional items will be the same as approved in their existing LoA and they will employment to 100 persons. He further stated that they have been granted LoA wherein there is no specific ITC HS code mentioned and due to operational clarity, customs documentation, statutory compliance and ease of export/import procedure they have requested for specific ITC HS code along with item description for their existing items approved in existing LoA. The Approval Committee after due deliberation decided to approve the proposal for additional items in manufacturing activity in their existing LoA subject to submission of manufacturing process flow chart of the additional manufacturing items and also revision/change in ITC HS Code of the manufactured items already approved in their LoA as submitted by the unit, 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. 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.
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. 7 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
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. 225.2.4 Addition of new items in their LoA in 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 Trading service activity. No representative from the unit appeared before the Committee to explain the proposal.
amended. Now the said unit has requested for addition of new items in their LoA for Trading service activity. No representative from the unit appeared before the Committee to explain the proposal. The Committee noted that the same request of the unit was placed before 224th UAC held on 09.03.2026 vide agenda item no. 224.1.6 and the Committee has not approved the items in trading activity being sensitive in nature. The Approval Committee after due deliberation rejected the proposal. 225
.3 MISCELLANEOUS ITEMS
AGENDA ITEM NO. 225.3.1 Intimation for change in Director of the company - Request of M/s. Canam International Pvt. Ltd. M/s. Canam International Pvt. Ltd., KASEZ is an approved unit with LoA dated 03.05.2001 issued from F. No. KASEZ/IA/1813/2001/171 for manufacturing activity, as amended. Now the said unit has intimated regarding change in Director of the company wherein Mr. Darshan Singh Sahsi, Director of the company has passed away on 27.10.2025. They have submitted copy of Form No. DIR-12 of ROC regarding cessation of Directors. Shri Naresh Chauhan, Authorised Representative of the company appeared before the Committee to explain the proposal. Shri Chauhan stated there is change in the Directors of the company wherein due to death of one of Director. 8 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
tee to explain the proposal. Shri Chauhan stated there is change in the Directors of the company wherein due to death of one of Director. 8 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
The Committee asked the Authorised Representative about the present Directors in the company. In reply, Shri Chauhan stated that there were 5 Directors in the company and due to death of one Director at present there are 4 Directors. The Committee noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in Board of Directors of the company subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021 and also subject to levy of processing fee as decided in the 65th KASEZ Authority meeting held on 01.04.2026 for such formal transfers. 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.
rs. 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. 225.3.2 Intimation for change in Partner of the firm M/s. Cargo Care Agency. M/s. Cargo Care Agency, KASEZ is an approved unit with LoA No. 34/2020-21 dated 02.02.2021, for Trading and warehousing service activity, as amended. Now the said unit has submitted intimation of reconstitution of the firm due to retirement of one of the partner. Shri Rakesh H. Makhijani, Partner of the firm appeared before the Committee to explain the proposal. Shri Makhijani stated that one partner has retired from the firm and existing 3 partners has taken over the share of the retired partner. The Committee noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). 9 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
emergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). 9 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
Therefore, the Approval Committee after due deliberation decided to take on record the proposal of change in partnership of the firm subject to submission of Indemnity bond & subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021 and also subject to levy of processing fee as decided in the 65th KASEZ Authority meeting held on 01.04.2026 for such formal transfers. 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. 225.3.3 Intimation for change in constitution to Partnership firm – Request of M/s. Innovative Exim. M/s. Innovative Exim, is an approved unit for trading activity in KASEZ. The unit have been granted Letter of Approval No. 03/2023-24 dated 26.05.2023, as amended. Now the said unit has informed about Intimation of Constitution Change to Partnership firm from Proprietorship firm. Shri Rajvardhan Jha, Proprietor of the firm appeared before the Committee to explain the proposal.
about Intimation of Constitution Change to Partnership firm from Proprietorship firm. Shri Rajvardhan Jha, Proprietor of the firm appeared before the Committee to explain the proposal. Shri Jha stated that they have changed the constitution of the firm from Proprietorship firm to Partnership firm wherein he had inducted two new partners in the firm. The Committee noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in constitution from Proprietorship firm to Partnership firm 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 and also subject to levy of processing fee as decided in the 65th KASEZ Authority meeting held on 01.04.2026 for such formal transfers. 10 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
0.2021 and also subject to levy of processing fee as decided in the 65th KASEZ Authority meeting held on 01.04.2026 for such formal transfers. 10 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
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. 225.3.4
Intimation for change in constitution from proprietorship to Private
Limited Company – Request of M/s Kishore Export House, KASEZ
M/s. Kishore Exports House, KASEZ is an approved unit with LoA
dated 18.04.2016 issued from F. No. KASEZ/IA/05/2016-17 for
manufacturing activity, as amended.
Now the said unit has intimated regarding change in constitution from
proprietorship to Private Limited. The unit has submitted a copy certificate
of Incorporation of M/s. Kishore Exports House Private Limited which is
incorporated on 17.01.2026 and has also submitted a copy of Business
Transfer Agreement, Memorandum and Articles of Association of M/s.
Kishore Export House Pvt. Ltd.
Shri Manish Kumar, Authorised Representative of the firm appeared
before the Committee to explain the proposal. Shri Manish stated that there
is change in the constitution of the firm from proprietorship to private
limited company wherein existing Proprietor along with his wife & son are
Directors in the newly formed private limited company.
The Committee further noted that Department of Commerce vide
Instruction No.
herein existing Proprietor along with his wife & son are Directors in the newly formed private limited company. The Committee further noted that Department of Commerce vide Instruction No. 109 dated 18.10.2021 has issued guidelines regarding change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, wherein the change of Directors, etc. may be undertaken by the Unit Approval Committee (UAC). Therefore, the Approval Committee after due deliberation decided to approve and take on record the proposal of change in name of the firm from “Kishore Export House” to “Kishore Exports House Private Limited” and change in constitution from proprietorship firm to private limited company subject to submission of an Affidavit/Undertaking that no Customs/DRI and any other Govt. Department case is booked against the unit and fulfilment of conditions as stipulated vide Instruction No. 109 dated 18.10.2021 and also subject to levy of processing fee as decided in the 65th KASEZ Authority meeting held on 01.04.2026 for such formal transfers. 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. 11 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
forward the case of change in Name/Constitution/partnership/directorship to the Income Tax Department for necessary action at their end. 11 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
AGENDA ITEM NO. 225.3.5 Intimation for change in name of the company from M/s. KKP Petchem Pvt. Ltd. to M/s. Krishmah Lifesciences Pvt. Ltd. M/s. KKP Petchem Pvt. Ltd., KASEZ is an approved unit with LoA dated 25.01.2010 issued from F. No. KASEZ/IA/28/2009-10 for manufacturing and trading activity, as amended. Now the said unit has intimated that their company’s name stands changed from “M/s. KKP PETCHEM PRIVATE LIMITED” to “KRISHMAH LIFESCIENCES PRIVATE LIMITED”. The unit has submitted the Memorandum and Articles of Association of M/s. KRISHMAH LIFESCIENCES PRIVATE LIMITED and list of Directors. The unit has stated that the reorganization has become necessary due to the prevailing challenging international and geopolitical situations, particularly the ongoing Iran war and associated disruptions in global trade, supply chains and risk exposure. These circumstances require to ring-fence and maintain focused, independent SEZ operations to ensure better compliance, risk mitigation. This change is being carried out on a going concern basis through a business transfer arrangement. They have stated that there is no change in the shareholding pattern, promoters, constitution, management or control of the entity.
going concern basis
through a business transfer arrangement. They have stated that there is no
change in the shareholding pattern, promoters, constitution, management
or control of the entity.
Shri Kiran Sana, Authorised Representative of the firm appeared
before the Committee to explain the proposal. Shri Kiran stated that they
have requested for change in name of the company from “M/s. KKP
PETCHEM PRIVATE LIMITED” to “KRISHMAH LIFESCIENCES PRIVATE
LIMITED” within the same group and promoters of the both company are
common, they have now decided to transfer the chemical business of M/s.
KKP PETCHEM PRIVATE LIMITED to KRISHMAH LIFESCIENCES 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
“KKP PETCHEM PRIVATE LIMITED”
to
“KRISHMAH
LIFESCIENCES PRIVATE LIMITED” subject to submission of Certificate of
Incorporation pursuant to change of name, Business Transfer Agreement
and details of financial consideration paid by M/s.
HMAH LIFESCIENCES PRIVATE LIMITED” subject to submission of Certificate of Incorporation pursuant to change of name, Business Transfer Agreement and details of financial consideration paid by M/s. Krishmah Lifesciences Private Limited and also subject to submission of an Affidavit/Undertaking 12 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
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 and also subject to levy of processing fee as decided in the 65th KASEZ Authority meeting held on 01.04.2026 for such formal transfers. 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. 225.3.6 Application for Change of Entrepreneurship by the way of Business Transfer Agreement from M/s. Refine Junction SEZ Park Private Limited. (Unit-II) into M/s. Silverstream Lubricants Private Limited. M/s. Refine Junction SEZ Park Private Limited. (Unit-II) is an approved SEZ unit located at Plot No. 407, Sector-I, Kandla Special Economic Zone, Gandhidham (Kutch) - 370230, holding Letter of Approval (LoA) No.
Private Limited. (Unit-II) is an approved SEZ unit located at Plot No. 407, Sector-I, Kandla Special Economic Zone, Gandhidham (Kutch) - 370230, holding Letter of Approval (LoA) No. 16/2025-26 dated 08.01.2026, as amended (valid upto 13.08.2030) for manufacturing activity of lubricating oils, cutting oils, engine oils, gear oils, additives, grease, brake fluid, and related products. Now the said unit has submitted proposal for Change of Entrepreneurship by the way of Business Transfer Agreement from M/s. Refine Junction SEZ Park Private Limited. (Unit-II) into M/s. Silverstream Lubricants Private Limited. Shri Harsh Jain and Shri Bansilal Chauhan, Authorised Representatives of the company appeared before the Committee to explain the proposal. Shri Jain stated that they are into manufacturing activity of grease oil, etc. and now their management have decided to discontinue the activities operating LOA by transferring the business with Fixed assets and Liabilities to one of the prospective incoming buyer as going concern i.e. M/s. Silverstream Lubricants Private Limited in accordance to the provision of Rule 19(2) read with Instruction No. 109 issued by MOC&I. He further stated that they have The Committee noted that the one of the Director of Refine Junction SEZ Park Private Limited is also Director in M/s. Silverstream Lubricants Private Limited which is taking over the company in KASEZ.
Committee noted that the one of the Director of Refine Junction SEZ Park Private Limited is also Director in M/s. Silverstream Lubricants Private Limited which is taking over the company in KASEZ. The Committee also noted that they have submitted Business Transfer Agreement for taking over of the said unit in KASEZ and also submitted Board Resolution of Seller & Buyer authorizing the Business Transfer Agreement & signatory, List of Directors of both companies, Certificate of Incorporation of both companies, 13 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
Undertaking for transfer of assets & liabilities. M/s. Silverstream Lubricants Private Limited has following Directors in the company: -
- Smt. Jaya Yash Gangwani
- Shri Tanishq Sanjay Dhoka The Committee also noted that the projections have been increasing by way of business transfer. 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 M/s. Silverstream Lubricants Private Limited to take over the unit of M/s.
tee (UAC).
Therefore, the Approval Committee after due deliberation decided to
approve and take on record the proposal of M/s. Silverstream Lubricants
Private Limited to take over the unit of M/s. Refine Junction SEZ Park
Private Limited (Unit-II), KASEZ 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. 225.3.7
Request for remove description of goods and consider with new HSN
Code M/s. Gokul Overseas, a unit of Manufacturing and Trading
activity, KASEZ.
M/s Gokul Overseas, KASEZ is an approved unit for Manufacturing
and Trading Activity has been issued in LoA No. KASEZ/IA/012/2006-06
dated 21.06.2005, as amended.
Now the said unit has requested for change in description of goods
and ITC HS Code for the already approved item in manufacturing activity.
Shri Ghanshyam Patel, Authorised Representative of the firm
appeared before the Committee to explain the proposal. Shri Patel stated
that in one of the additional items approved in their LoA they want to
change the description of goods alongwith new HSN code.
14
KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1)
I/125566/2026
Patel stated that in one of the additional items approved in their LoA they want to change the description of goods alongwith new HSN code. 14 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
The Approval Committee after due deliberation decided to approve the change in description of goods with new ITC HS Code as submitted by the unit. All other terms and conditions enumerated in the Letter of Approval, as amended, shall remain unaltered. AGENDA ITEM NO. 225.3.8 Addition of items in Warehousing service Activity in their existing LoA– Request of M/s. Milak Warehouse, KASEZ. The Committee noted that M/s. Milak Warehouse, KASEZ has requested for permission for warehousing activity of additional items. Shri Vivek Milak, Partner of the firm appeared before the Committee to explain the proposal. Shri Milak stated that they have requested for warehousing of additional items. He further stated that they have granted one time permission for the items proposed and requested to regularise the same. The Committee noted that due to urgency by the unit one-time permission was granted to the unit for warehousing of the proposed items. The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to 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), 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. 15 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
ismatch between the ‘Description of Goods’ as provided by the Unit & ‘Description of goods as per DGFT Import Policy’, the later will prevail. 15 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
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/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. AGENDA ITEM NO. 225.3.9 Request of M/s. Shriji Overseas, KASEZ for addition of items in warehousing activity The Committee noted that M/s. Shriji Overseas, KASEZ has requested for permission for warehousing activity of additional items. Shri Rajvardhan Jha, Partner of the firm appeared before the Committee to explain the proposal.
i Overseas, KASEZ has requested for permission for warehousing activity of additional items. Shri Rajvardhan Jha, Partner of the firm appeared before the Committee to explain the proposal. Shri Jha stated that they have requested for warehousing of additional items. The Committee noted that in the last UAC renewal of their LoA was granted for 1 year upto 30.03.2027 only for warehousing activity with direction to unit to apply for separate LoA for manufacturing activity with layout plan with separate entry & exit gates for warehousing and manufacturing activities and 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 directed the Partner to first start their manufacturing activity within the extended validity period and then come up for any additional items for warehousing activity as their performance during last 5 year block period in warehousing activity was very less. Therefore, the Approval Committee after due deliberation decided to defer their proposal with direction to unit to come up for additional items in warehousing activity once they start their manufacturing activity. AGENDA ITEM NO. 225.3.10 Addition of items in Warehousing service Activity in their existing LoA– Request of M/s. Shiv Trading Co, KASEZ 16 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
vity. AGENDA ITEM NO. 225.3.10 Addition of items in Warehousing service Activity in their existing LoA– Request of M/s. Shiv Trading Co, KASEZ 16 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
The Committee noted that M/s. Shiv Trading Co, KASEZ has requested for permission for warehousing activity of additional items. No representative from the unit appeared before the Committee to explain the proposal. Therefore, the Approval Committee decided to defer their proposal. AGENDA ITEM NO. 225.3.11 Addition of items in warehousing activity on behalf of DTA/overseas client - Request of M/s. Varsur Impex Pvt. Ltd., a unit of Warehousing activity KASEZ. The Committee noted that M/s. Varsur Impex Pvt. Ltd., KASEZ has requested for permission for warehousing activity of additional items. Shri Nawaz Khan Chaudhary, Director and Shri Mahender Kapoor, Authorised Representative of the company appeared before the Committee to explain the proposal. The Committee noted that the DC office has received a letter dated 30.03.2026 from Additional Commissioner, SIIB Kandla, New Customs House, Kandla regarding cancellation of LoA of M/s. Varsur Impex Pvt. Ltd. wherein they informed that M/s. Varsur Impex Pvt. Ltd., had filed shipping Bill No. 4011630 dated 24.06.2024 which was filed by the exporter M/s. Varsur Impex Pvt. Ltd. for export (re-export) of Areca Nuts and the consignment was intended to be exported through Mundra Port.
d 24.06.2024 which was filed by the exporter M/s. Varsur Impex Pvt. Ltd. for export (re-export) of Areca Nuts and the consignment was intended to be exported through Mundra Port. The containers were put on hold by DRI, AZU under letter dated 26.06.2024 for detailed examination by the officers of DRI at Mundra Port. The examination of the export cargo was conducted at CWC CFS, Mundra, under Panchnama proceedings dated 27/28-06-2024. On examination it was found that containers were stuffed with 75 jumbo bags (25x3) containing 80.790 MTS of Granular Sand in place of declared Goods meant for export as “Areca Nuts – Split”. The Committee further noted that the investigation against the unit is still ongoing with the Commissioner of Customs, Kandla and the DC office has informed the UAC that correspondence is being written to the Kandla Customs seeking the present status of the case along with copy of SCN and O-I-O issued to the unit. The Approval Committee after due deliberation decided to defer their proposal with direction to the unit to come up for additional items in warehousing activity, once the investigation is concluded by the adjudicating authority. AGENDA ITEM NO. 225.3.12 17 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
ditional items in warehousing activity, once the investigation is concluded by the adjudicating authority. AGENDA ITEM NO. 225.3.12 17 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
Addition of items in warehousing activity on behalf of DTA/overseas client - Request of M/s. Vishvajoti Packaging, a unit of Warehousing activity & Packaging service activity, KASEZ. The Committee noted that M/s. Vishvajoti Packaging, KASEZ has requested for permission for warehousing activity of additional items. Shri Vivek Milak, Authorised Representative of the firm appeared before the Committee to explain the proposal. Shri Milak stated that they have requested for warehousing of additional items. He further stated that they have requested for warehousing of empty tanks/containers on behalf of their clients for export which will be warehoused for local manufacturers. The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to 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.
bmitting 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. 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,
e/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. 18 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
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. 225.3.13 Permission to warehouse goods on behalf of Foreign/DTA client in their existing LoA – Request of M/s. International Warehousing & Trading, KASEZ. The Committee noted that M/s. International Warehousing & Trading, KASEZ has requested for permission for warehousing activity of additional items. Shri Kiran Singh Kochhar, Partner of the firm appeared before the Committee to explain the proposal. Shri Kochhar stated that they have requested for warehousing of additional items. He further stated that they have requested for tobacco refuse/dust powder & luminaries & light fittings due to increasing demand for such items from neighbouring countries.
ing of additional items. He further stated that they have requested for tobacco refuse/dust powder & luminaries & light fittings due to increasing demand for such items from neighbouring countries. The Committee after due deliberation decided to permit the additional items to be warehoused by the above unit on behalf of DTA/Foreign clients as submitted by the unit (subject to 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. 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. 19 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
transfer of goods from one FTWZ to another FTWZ shall not be allowed except in specific and exceptional cases after consideration by the UAC. 19 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
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/ handling and if the items are found in negative list or hazardous in nature, penal action will be initiated against them. AGENDA ITEM NO.
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. 225.3.14 Clarification on the monitoring period for export obligation-NFE and Physical export obligation (Turnover & Tonnage) for worn/used clothing units – Request by Secretary, Kandla SEZ Industries Association. The Kandla SEZ Industries Association has sought clarification regarding performance monitoring methodology for physical export obligations for the worn/used clothing units. The Association have stated that Ministry of Commerce (MoC) initially mandated a phased physical export obligation, culminating in 100% of total turnover by the 5th year. Subsequent, relaxed the obligation under the revised policy dated 27.05.2021, the requirement currently stands at 66.67% of turnover and 50% in terms of tonnage. The monitoring for the previous block i.e. 1.12.2013 to 30.11.2018 has been completed and adjudication proceedings were appropriately completed for this period. From 1.12.2018 to 30.06.2021, Letters of Approval (LoAs) were renewed on a piecemeal basis while the MoC formulated the new policy. Consequently, export obligations for the period were not monitored. From 01.07.2021 to 30.06.2026, the renewal conditions stipulated that any Net Foreign Exchange (NFE) shortfalls from the prior unmonitored period must be achieved additionally during this current block.
07.2021 to 30.06.2026, the renewal conditions stipulated that any Net Foreign Exchange (NFE) shortfalls from the prior unmonitored period must be achieved additionally during this current block. 20 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
As the current LoAs expires on 30.06.2026, the units are required to submit their Form F-I renewal application at least 60 days in advance. Rule 53 requires monitoring upon the completion of 5 years’ period, they are facing a unique situation where the upcoming monitoring effectively spans a consolidated period of approximately 7.5 years (01.12.2018 to 30.06.2026). The Kandla SEZ Industries Association has requested for clarification whether export obligation monitoring will be done consolidated for the entire 7 years & 7 months (01.12.2018 to 30.06.2026) as a single block. Shri Paras Jain, President, Shri R. G. Chellani, Secretary and Shri Harmeet Singh Kohli, Member of the KASEZ Industries Association appeared before the Committee to explain the proposal.
k. Shri Paras Jain, President, Shri R. G. Chellani, Secretary and Shri Harmeet Singh Kohli, Member of the KASEZ Industries Association appeared before the Committee to explain the proposal. Shri Chellani stated that LoAs of worn/used clothing units of KASEZ was last renewed for 5 years period from 01.07.2021 to 30.06.2026 with the condition that shortfall in NFE during the previous period from 01.12.2018 to 30.06.2021 will be achieved in the current block period. Shri Chellani further stated that LoAs of worn/used clothing units was renewed for 5 year block period from 01.12.2013 to 30.11.2018 and after that as the policy for such units were being finalised in the MoC, renewals of LoAs was granted in piece-meal period from 01.12.2018 to 30.06.2021 and after finalisation of Policy dated 27.05.2021 with condition of export obligation to the tune of 66.67% in terms of turnover and 50% export in terms of quantity (tonnage) was imposed and the renewal of LoAs was granted to worn/used clothing units for 5 year block period from 01.07.2021 to 30.06.2026 with condition that NFE shortfall for the period 01.12.2018 to 30.06.2021 should also be achieved during the current 5 year block period 2021-2026, however there is no mention about monitoring of the export obligation of previous unmonitored period from 01.12.2018 to 30.06.2021 i.e.
e achieved during the current 5 year block period 2021-2026, however there is no mention about monitoring of the export obligation of previous unmonitored period from 01.12.2018 to 30.06.2021 i.e. 2 years 7 months period. The Committee deliberated on the issue and noted that Rule 54 of the SEZ Rules, 2006 stipulates monitoring the performance of the unit by the UAC as per guidelines given in Annexure appended to these Rules and Annexure stipulates that the units which has completed less than five years from the date of commencement of production will be monitored for the number of completed years. Annual monitoring in the cases of old units which have completed more than five years will be undertaken for only such number of years which fall in the subsequent block/s of five years. The Committee further noted that as per Annexure for monitoring the performance, it is clear that for old units monitoring will be undertaken for only such number of years which fall in the subsequent block of 5 years. However, for the worn/used clothing units there was unmonitored period of 2 years 7 months before renewal of LoAs for 5 years period granted from 21 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
ever, for the worn/used clothing units there was unmonitored period of 2 years 7 months before renewal of LoAs for 5 years period granted from 21 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
01.07.2021 to 30.06.2026 and renewal of LoAs was granted to worn/used clothing units for 5 year block period from 01.07.2021 to 30.06.2026 with condition that NFE shortfall for the period 01.12.2018 to 30.06.2021 should also be achieved during the current 5 year block period 2021-2026 and This is possible only with monitoring of entire period for fairness monitoring therefore the Committee decided to include the unmonitored period in the current 5 year block period. Therefore, the Approval Committee after due deliberation decided that monitoring to be done for the entire period till date including the unmonitored period. AGENDA ITEM NO. 225.5 Monitoring of ANNUAL PERFORMANCE REPORT (APR) of the 14 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 14 units as per the APRs received from the units is submitted for monitoring as per the provisions of SEZ Rules, 2006.
- Ananya Oil Pvt. Ltd. (Formerly Known as Hindustan Oil & Industries) M/s. Ananya Oil Pvt. Ltd. (Formerly Known as Hindustan Oil & Industries) has been issued with LoA No.
es, 2006.
- Ananya Oil Pvt. Ltd. (Formerly Known as Hindustan Oil & Industries) M/s. Ananya Oil Pvt. Ltd. (Formerly Known as Hindustan Oil & Industries) has been issued with LoA No. KASEZ/IA/006/2013- 14/4965-67 dated 08.08.2013 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 15.04.2015 and their LoA is valid upto 14.04.2026. The Committee perused the performance of the unit for the last 5 year block period and noted that the unit has not achieved positive NFE for the 5 year block period ending 31.03.2025 and for non-achievement of positive NFE, SCN was issued to the unit and same was adjudicated imposing penalty for negative NFE as per Rule 80 of the SEZ Rules, 2006 & the unit has also paid the penalty imposed. Shri Narendra Nimbawat, Director of the company appeared before the Committee. The Committee further noted that after expiry of last 5 year block period, the LoA of the unit was renewed for 1 year period upto 14.04.2026 as the unit has filed appeal before BoA against withdrawal 22 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
riod, the LoA of the unit was renewed for 1 year period upto 14.04.2026 as the unit has filed appeal before BoA against withdrawal 22 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
of used oil by the UAC was pending before the BoA and the BoA has remanded back the appeal for taking a decision in the UAC meeting. The Committee after due deliberation examined previous block period NFE and realise that the unit has invested in creation of infrastructure for re refine of used oils and after CRA audit report the raw material used oils is totally stopped by regulatory authority and later withdrawal the product from production hence sudden stopped the import by custom the unit has not possible to achieve the NFE. Hence Committee directed the DC office to renew their LoA for remaining period of their 5 year block period upto 14.04.2030 for manufacturing activity and also directed to issue separate LoA for trading activity with validity of remaining period of their 5 year block period upto 14.04.2030, once the unit submits application in Form F along with application fee along with layout plan with separate entry & exit gates for both activities. 2. Amrit Plastochem Pvt. Ltd. M/s. Amrit Plastochem Pvt. Ltd. has been issued with LoA No. KASEZ/IA/017/2005-06 dated 03.08.2005 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f.
Pvt. Ltd. has been issued with LoA No. KASEZ/IA/017/2005-06 dated 03.08.2005 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 01.05.2006 and their LoA is valid upto 29.04.2026. 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 Amrit Mehta, Director of the company appeared before the Committee. The Committee asked the Director about very meagre activity during their current 5 year block period and no activity during the last 4 years. In reply, Shri Mehta stated that due to his health issue they could not undertake any activity during last 4 years however they have made new investment and will start export activities during due course of time as they have receiving inquiry from new clients for plastic ropes. The Committee after due deliberation directed the DC office to renew their LoA for further 1 year period upto 29.04.2027 for manufacturing activity subject to submission of revised projections & subject to payment of outstanding rental dues and also directed to issue separate LoA for trading activity with validity of 1 years period upto 29.04.2027, once the unit submits application in Form F along with 23 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
sue separate LoA for trading activity with validity of 1 years period upto 29.04.2027, once the unit submits application in Form F along with 23 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
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, 2022-23, 2023-24 & 2024-25. 3. Bharat Chemical M/s. Bharat Chemical has been issued with LoA No. KASEZ/IA/05/2009-10 dated 10.06.2009 for trading and manufacturing activity and the unit has commenced their authorised operation w.e.f. 22.05.2011 and their LoA is valid upto 20.05.2026. block period and noted that the unit has achieved NFE to the higher side as compared to the projected NFE and the unit has not submitted APRs on time. Shri Dilip Bhanushali, Authorised Representative of the firm appeared before the Committee. The Committee asked the unit representative about the present activity being undertaken by them. In reply, Shri Bhanushali stated that they are into trading activity and undertaking fuel supplies to foreign going vessels. The Committee further asked as to whether they have not undertaken any manufacturing activity.
ated that they are into trading activity and undertaking fuel supplies to foreign going vessels. The Committee further asked as to whether they have not undertaken any manufacturing activity. In reply, Shri Bhanushali stated that they have taken approval for manufacturing activity of blending of chemical & allied items recently and they will start manufacturing activity shortly. their LoA for further 5 year block upto 20.05.2031 for trading activity subject to submission of revised projections and also directed to issue separate LoA for manufacturing activity with validity of 5 years period upto 20.05.2031, 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 non- submission of APR for the period 2023-24. 4. Cargo Care Agency 24 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
itiate action for issuance of Show Cause notice to the unit for non- submission of APR for the period 2023-24. 4. Cargo Care Agency 24 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
M/s. Cargo Care Agency has been issued with LoA No. KASEZ/IA/34/2020-21 dated 02.02.2021 for trading and warehousing service activity and the unit has commenced their authorised operation w.e.f. 26.04.2021 and their LoA is valid upto 25.04.2026. block period and noted that the achievement of NFE upto the mark compared to the projected NFE and the unit has not submitted APRs on time. Shri Rakesh H. Makhijani, Partner of the firm appeared before the Committee. their LoA for further 5 year block upto 25.04.2031 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 25.04.2031, 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. 5. Euro Global Gas-Cylinders LLP M/s. Euro Global Gas-Cylinders LLP has been issued with LoA No. KASEZ/IA/049/2007-08 dated 13.05.2008 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f.
as-Cylinders LLP has been issued with LoA No. KASEZ/IA/049/2007-08 dated 13.05.2008 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 28.04.2011 and their LoA is valid upto 26.04.2026. block period and noted that the has not achieved positive NFE in their current 5 year block period and the unit has not submitted APRs on time. Shri Alpesh Shah, Authorised Representative of the firm appeared before the Committee. The Committee asked the Authorised Representative about the reasons for non-achievement of positive NFE. In reply, Shri Shah stated that they are into manufacturing of High Pressure Industrial Cylinders but due to lack of export orders for cylinders in the international market they are not able to export their finished goods, however recently they have made export to Bangladesh and also 25 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
international market they are not able to export their finished goods, however recently they have made export to Bangladesh and also 25 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
recently Nigeria approval is being received by them and they will initiate exports to Nigeria also. The Committee directed the representative to submit their future plan of exports as to how they will achieve positive NFE in the next 5 year block period as it has been noticed that in the current 5 year block period most of their finished goods are being sold in the DTA. their LoA for further 1 year period upto 26.04.2027 for manufacturing activity subject to submission of revised projections and also directed to issue separate LoA for trading activity with validity of 1 years period upto 26.04.2027, 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 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, 2022-23 & 2023- 24 & ii. To initiate action for issuance of Show Cause notice to the unit for negative NFE. 6. Gokul Overseas M/s. Gokul Overseas has been issued with LoA No.
period 2021-22, 2022-23 & 2023- 24 & ii. To initiate action for issuance of Show Cause notice to the unit for negative NFE. 6. Gokul Overseas M/s. Gokul Overseas has been issued with LoA No. KASEZ/IA/012/2005-06 dated 21.06.2005 for manufacturing and trading activity and the unit has commenced their authorised operation w.e.f. 15.04.2006 and their LoA is valid upto 14.04.2026. 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. Shri Ghanshyam Patel, Authorised Representative of the firm appeared before the Committee. their LoA for further 5 year block upto 14.04.2031 for manufacturing activity subject to submission of revised projections and also directed to issue separate LoA for trading activity with validity of 5 years period upto 14.04.2031, 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 2022-23 & 2023-24. The Committee 26 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2022-23 & 2023-24. The Committee 26 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
also granted relaxation of 1-week delay in filing of their renewal Application in Form F1 and condone the delay in filing renewal application. 7. International Warehousing & Trading M/s. International Warehousing & Trading has been issued with LoA No. KASEZ/IA/037/2010-11 dated 29.11.2010 for warehousing and trading activity and the unit has commenced their authorised operation w.e.f. 27.05.2011 and their LoA is valid upto 26.05.2026. 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. Shri Kiran Singh Kochhar, Partner of the firm appeared before the Committee. their LoA for further 5 year block upto 26.05.2031 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 26.05.2031, 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 & 2023-24. 8. JSD Foods & Beverages M/s. JSD Foods & Beverages has been issued with LoA No.
of Show Cause notice to the unit for delay in submission of APR for the period 2021-22, 2022-23 & 2023-24. 8. JSD Foods & Beverages M/s. JSD Foods & Beverages has been issued with LoA No. KASEZ/IA/22/2020-21 dated 09.11.2020 for warehousing and trading activity and the unit has commenced their authorised operation w.e.f. 27.04.2021 and their LoA is valid upto 26.04.2026. block period and noted that the achievement of NFE is very less as compared to the projected NFE and the unit has submitted APRs on time. Shri Mayur Vyas, Partner of the firm appeared before the Committee. The Committee asked the Partner about very meagre activity during their current 5 year block period and no activity during the last 3 years. In reply, Shri Vyas stated that due to recession of plastic items 27 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
which they were warehousing in their warehousing they were not able to undertake any warehousing activity during last 3 years, but now the plastic recession time is materialising and they will undertake warehousing of plastic items. their LoA for further 1-year period upto 26.04.2027 for warehousing activity subject to submission of revised projections and also directed to issue separate LoA for trading activity with validity of 1 years period upto 26.04.2027, 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 26.04.2027, 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 year extended period, then action for cancellation of LoA may be initiated. 9. Kitchen Xpress Overseas Ltd M/s. Kitchen Xpress Overseas Ltd has been issued with LoA No. KASEZ/IA/006/2010-11 dated 24.06.2010 for manufacturing, trading and warehousing activity and the unit has commenced their authorised operation w.e.f. 01.06.2011 and their LoA is valid upto 31.05.2026. block period and noted that the unit has achieved NFE to the higher side as compared to the projected NFE and the unit has submitted APRs on time. Shri Vivek Milak, Authorised Representative of the company appeared before the Committee. The Committee noted that the unit has been granted LoA for manufacturing, trading and warehousing activity and directed the unit representative to submit separate applications for trading and warehousing activity.
nit has been granted LoA for manufacturing, trading and warehousing activity and directed the unit representative to submit separate applications for trading and warehousing activity. The Committee also noted that in their warehousing activity permission was granted for all OGL items and directed the unit representative to submit specific list of items with 08 digit ITC HS Code for warehousing which they intend to warehouse. their LoA for further 5 year block upto 31.05.2031 for manufacturing activity subject to submission of revised projections and also directed to issue separate LoAs for trading and warehousing activity with validity of 5 years period upto 31.05.2031, once the unit submits applications in Form F along with application fee along with layout plan with separate entry & exit gates for all the activities. With regard 28 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
to Shri Milak concerns of ICE gate issue of separate LoAs, the Committee directed the Deputy Commissioner of Customs, KASEZ to examine the issue of separate LoAs in ICE gate portal being faced by any other units having multiple LoAs. 10. Palmon Exports (Manufacturing Activity) M/s. Palmon Exports (Manufacturing Activity) has been issued with LoA No. KASEZ/Admn/2/858/80/Vol.III dated 24.05.2001 for manufacturing activity and the unit has commenced their authorised operation w.e.f.
orts (Manufacturing Activity) has been issued with
LoA No. KASEZ/Admn/2/858/80/Vol.III dated 24.05.2001 for
manufacturing activity and the unit has commenced their authorised
operation w.e.f. 02.11.2002 and their LoA was valid upto 31.10.2020.
block period and noted that there is no activity in their last 5 year
block period and the unit has not submitted APRs on time.
Shri Sunil Lahori, Partner of the firm appeared before the Committee.
The Committee asked the Partner about Nil performance during their
last 5 year block period and also non-payment of rental dues of Rs. 73
lakhs. In reply, Shri Lahori stated that due to DGGI raid in their
premises wherein they have seized the goods which were lying in their
premises and due to this they could not undertake manufacturing
activity.
The Committee noted that during their last 5 year block period there
was no manufacturing activity and also there is outstanding rental
dues to the tune of Rs. 73 lakhs against the unit. Therefore, the
Committee decided not to renew their LoA for manufacturing activity
due to huge outstanding rental dues. 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 2015-16, 2016-17, 2017-18,
2018-19 & 2019-20 and for non performance.
11.
Palmon Exports (Trading Activity)
M/s. Palmon Exports (Trading Activity) has been issued with LoA No.
KASEZ/IA/09/2018-19 dated 30.08.2018 for trading activity and the
unit has commenced their authorised operation w.e.f.
Activity) M/s. Palmon Exports (Trading Activity) has been issued with LoA No. KASEZ/IA/09/2018-19 dated 30.08.2018 for trading activity and the unit has commenced their authorised operation w.e.f. 19.03.2019 and their LoA was valid upto 18.03.2024. 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. 29 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
Shri Sunil Lahori, Partner of the firm appeared before the Committee.
The Committee asked the Partner about very less performance during
their last 5 year block period and also non-payment of rental dues of
Rs. 73 lakhs. In reply, Shri Lahori stated that due to DGGI raid in
their premises wherein they have seized the goods which were lying in
their premises and due to this they could not undertake
manufacturing activity.
The Committee noted that during their last 5 year block period there
was very less trading activity and also there is outstanding rental dues
to the tune of Rs. 73 lakhs against the unit. Therefore, the Committee
decided not to renew their LoA for manufacturing activity due to huge
outstanding rental dues. 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 2019-20, 2020-21, 2021-22 & 2022-
23 and for non performance.
12.
Suhavi Pharma
M/s. Suhavi Pharma has been issued with LoA No.
ice to the unit for delay in submission of APR for the period 2019-20, 2020-21, 2021-22 & 2022- 23 and for non performance. 12. Suhavi Pharma M/s. Suhavi Pharma has been issued with LoA No. KASEZ/IA/10/2020-21 dated 31.08.2020 for manufacturing activity and the unit has commenced their authorised operation w.e.f. 26.04.2021 and their LoA is valid upto 25.04.2026. 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. Shri Vivek Milak, Authorised Representative of the company appeared before the Committee. their LoA for further 5 year block period upto 26.04.2031 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. 13. Shrine Chemicals Pvt. Ltd. M/s. Shrine Chemicals Pvt. Ltd. has been issued with LoA No. KASEZ/IA/10/2015-16/7069 dated 08.09.2015 for manufacturing, trading and warehousing activity and the unit has commenced their 30 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
LoA No. KASEZ/IA/10/2015-16/7069 dated 08.09.2015 for manufacturing, trading and warehousing activity and the unit has commenced their 30 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
authorised operation w.e.f. 14.04.2016 and their LoA is valid upto 13.04.2026. block period and noted that the unit has achieved NFE to the higher side as compared to the projected NFE and the unit has submitted APRs on time. Shri Rajesh, Authorised Representative of the firm appeared before the Committee. The Committee asked the unit representative as to whether they are undertaking manufacturing activity also. In reply, Shri Rajesh stated that they are not undertaking manufacturing at present. The Committee noted that the unit has been allotted Plot No. 504 admeasuring 3328.80 sq. mtrs. land and the unit is not undertaking manufacturing activity. Therefore, the Committee directed the DC office that a team may be formed to examine the requirement of minimum land area for trading and warehousing activity.
facturing activity. Therefore, the Committee directed the DC
office that a team may be formed to examine the requirement of
minimum land area for trading and warehousing activity.
The Committee after due deliberation decided to delete the
manufacturing activity as the unit has not undertaken any
manufacturing activity and directed the DC office to renew their LoA
for further 5 year block upto 13.04.2031 for trading activity subject to
submission of revised projections and also directed to issue separate
LoA for warehousing activity with validity of 5 years period upto
13.04.2031, once the unit submits application in Form F along with
application fee along with layout plan with separate entry & exit gates
for both activities.
14.
Shree Saibaba Petroleum
M/s. Shree Saibaba Petroleum has been issued with LoA No.
KASEZ/IA/06/2009-10/2832 dated 10.06.2009 for trading activity
and the unit has commenced their authorised operation w.e.f.
12.12.2015 and their LoA was valid upto 11.11.2025.
block period and noted that the achievement of NFE is NIL 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:- i. To initiate action for
issuance of Show Cause notice to the unit for delay in submission of
31
KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1)
I/125566/2026
The Committee after due deliberation directed:- i. To initiate action for issuance of Show Cause notice to the unit for delay in submission of 31 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
APR/non-submission of APR for the period 2021-22, 2022-23 & 2024- 25 and reasons for non-achievement of projected NFE and for non- performance. SUPPLEMENTARY AGENDA ITEM NO. 225.5.1 Annual Performance Report for Units in SEZ As per Rule 22 (3) of the SEZ Rules, 2006, the unit shall submit Annual Performance Reports (APR) in the Form I, to the Development Commissioner and the Development Commissioner shall place the same before the Approval Committee for consideration. The Committee noted that in Kandla SEZ, majority of units were granted permission for manufacturing, trading and warehousing activities in a single LoA and the units submits their Annual Performance Report in Form I wherein there is no column in the format to specify the activities in manufacturing, trading and warehousing activity and the units submits the details/data of all the activities together which creates difficult in monitoring of each activities undertaken by the unit. The Approval Committee after due deliberation directed the DC office that a Circular in this regard may be issued to the units which were granted permission for more than one activity to submit their APRs clearly specifying activity-wise details as per format of APR in Form I. SUPPLEMENTARY AGENDA ITEM NO.
ued to the units which were granted permission for more than one activity to submit their APRs clearly specifying activity-wise details as per format of APR in Form I. SUPPLEMENTARY AGENDA ITEM NO. 225.5.2 Withdrawal of Approvals by the 207th Unit Approval Committee held on 28.10.2024 for recycling of used oil/reclamation of used oil to M/s. Royal Petro Oil Refinery LLP, KASEZ and M/s. Hindustan Oil Industries, KASEZ (now known as M/s. Ananya Oil Pvt. Ltd.). The Committee noted that in the Unit Approval Committee in its 207 th meeting held on 28.10.2024 decided to withdraw the permission granted to M/s. Royal Petro Oil Refinery LLP, KASEZ and M/s. Hindustan Oil Industries, KASEZ for import of used oil and directed the DC office to issue amendment to the Letter of Approval issued to the unit. Being aggrieved with the decision of the UAC, M/s. Royal Petro Oil Refinery LLP, KASEZ and M/s. Hindustan Oil Industries, KASEZ have filed Appeal before the Board of Approval under Rule 55 of the SEZ Rules, 2006 and the Board of Approval in the 127th meeting held on 08.04.2025 and 128th meeting held on 16.05.2025 had after deliberations remanded the proposal back to the UAC for its reconsideration after giving proper opportunity to the unit. The BoA further directed the DC, KASEZ to examine the matter in the context of the current policy framework relating to the 32 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
unity to the unit. The BoA further directed the DC, KASEZ to examine the matter in the context of the current policy framework relating to the 32 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
sector including the Extended Producer Responsibility (EPR) guidelines of the Government in this regard. Shri Jigar Gohil, Authorised Representative of M/s. Royal Royal Petro Oil Refinery LLP, KASEZ and Shri Narendra Nimbawat, Director of the M/s. Ananya Oil Pvt. Ltd. along with Shri Ashish Jhagarawat appeared before the Committee to explain their proposal. Shri Ashish briefed about the process of recycling of waste oil and re- refining of used oil and further stated that as per EPR guidelines re-refining of used oil is not a recycling process. He further stated that Recycling is broadly defined as reconditioning used oils, often without significant transformation and may include energy recovery processes. Whereas Re- refining involves a distillation process that removes impurities to produce base oils and lubricants comparable or superior to virgin products. Shri Ashish further stated that similar permission for import of used oil was granted to 2 units in VSEZ, 3 units in Mundra SEZ and also 1 unit in Falta SEZ and requested to allow them import of used oil for re-refining as per EPR guidelines. The Committee perused the draft Report submitted by the Committee member i.e.
EZ and also 1 unit in Falta SEZ and requested to allow them import of used oil for re-refining as per EPR guidelines. The Committee perused the draft Report submitted by the Committee member i.e. Deputy Commissioner of Customs, KASEZ constituted to examine the matter of import of used oils by the units in KASEZ with regard to para raised by the CRA, Audit and the Committee noted that draft report submitted is not very precise report that means the report should clearly mention what are the CRA objections and what is there stand in each objection of CRA & Also Report does not contain the examples of permissions granted to the units in other SEZs and also details re-refining process of the used oil and directed the Deputy Commissioner of Customs, KASEZ to submit a detailed report. The Unit Acceptance Committee (UAC) after due deliberation directed the Committee constituted under chairmanship of DC Custom KASEZ to submit a detailed report and also directed the unit representatives to submit written submission in support of their claim to DC Custom committee that as per EPR guidelines re-refining of used oil is not a recycling process. Also directed DC office to rephrase entire agenda which should be include entire history of these units from DCP to stopping of operation and the comments of CRA as well as DC custom committee report in coming UAC for taking decision on this agenda.
ch should be include entire history of these units from DCP to stopping of operation and the comments of CRA as well as DC custom committee report in coming UAC for taking decision on this agenda. Committee also directed that all agenda should be circulated to all members at least 5 days prior to meeting. The meeting ended with a vote of thanks to the Chair. 33 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
(Dnyaneshwar Bhalchandra Patil) Development Commissioner Kandla Special Economic Zone 34 KASEZ-IA1/15/2025-SEZ-KANDLA-Part(1) I/125566/2026
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