12/06/2019 पर NSEZ के अनुमोदन समिति की बैठक का कार्यवृत्त

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.O tffii+. L2to6t2o19 sl $rq)fud sr{dtq? sfrfr ft *ro ar ar+go Minutes of meeting of the Approval Committee of Noida SEZ held under the Chairmanship of Dr. L.B. Singhal. Development Commissioner (DCl. Noida SEZ at 11:3O AM on 12lO612O19 in the Chamber ofDC, NSEZ. The following members of the Approval Committee were present during the meeting:- 1) 2) 3) 4l Shri S.S. Shukla, Jt. Development Commissioner, NSEZ. Shri Rajesh Sharma, Asstt. Commissioner, Customs, Commissionerate. Shri Chaman Lal, FTDO, O/o Addl. DGm, CLA, New Delhi. Ms. Anjali Meena, Income Tax Officer, Income Tax Deptt., Noida. Noida 2. Besides, during the meeting S/Shri (i) Md. Salik Parwaiz, Specified Officer, NSEZ, (ii) Nitin Gupta, Dy. Development Commissioner, NSEZ, (iii) Pramod Kumar, Asstt. Development Commissioner, NSEZ, (iv) Javir Ali, Steno, NSEZ and (v) Kapil Muni, JE, UPPCL, Noida were also present to assist the Approval Committee. 3. At the outset, DC, NSEZ welcomed the participants. After brief introduction, each items included in the agenda were taken up for deliberation one by one. After detailed deliberations as well as interaction with the applicants / representatives of the units, the following decisions were taken:- Ratification of Minutes of last meetinq of the Approval Committee held on O1/O5/2O19. It was informed that no reference against the decisions of the Approval Committee held on 01 I OS l2Ol9 was received and, therefore, Minutes of the meeting held on Ol IOS I 2Ol9 were ratified. (it .\lz Page I of 26

a at(-sr fralq 3ilftftfr at{ tffi L2to6l2o19 ai sndka rgtca sRfr fi tco ar arfgat Item wise decisions on proposals included in agenda: srrc ft siq - atwr Be}v 3rIftfrfi cf{ ii nff ffir$ ilrni fu rsrr I It was informed to the Approval Committee that the M/s Aap Ki Pasand has proposed to set up a new unit in NSEZ for Manufacturing of (i) Coffee - O9O 12 1 ; (ii) Black Tea - 090230 (iii) Green Tea - 0902 10; (iv) White Tea - 0902 10; (v) Ceramic Tea Accessories - 691200; (vi) Herbal Tea - 72119029. They have projected exports of Rs. 3195.39 Lakhs and NFE earnings of Rs.3143.64 Lakhs with proposed investment of Rs. 16.41 takhs in indigenous plant & machinery/capital goods, over a period of five years. 1.2 Shri Sanjay Kapur, proprietor and Shri Nikhil Kapur appeared before the Approval Committee. Shri Sanjay Kapur informed that they have started as a tea shop in 1981 in Daryaganj, Delhi and later started manufacturing unit in 1985. He further informed that currently they operate out of its head ofhce in New Delhi, its Tea buying office at Kolkata, a Food grade tea blending and packaging factory at Gurgaon and 10 company owned tea retail stores. 1.3 Shri Kapur further informed that they are registered with Tea Board and have 15-20 licenses for manufacturing of different kind of flavoured tea' He also informed that currently they are manufacturing approx. 65 different kind of tea under the brand name of 'SANCHA'. 1.4 Shri Kapur also informed that currently their company is facing constraints as well as issues of compliance along with segregation of materials sourced for domestic consumption and materials meant for export production. The chain of custody is difficult to maintain as per International Client requirements in current setup. Further, they are growing at a rapid pace and they require setting up of a new factory with enhanced production facility to blend teas, spices, herbs & coffee. 1.5 Shri Kapur further informed that they are going to export special kinds of tea which require special utensils like tea strainers to filter the tea leaves. Utensils are part & parcel of the tea drinking process. These tea accessories ,y, Page 2 ol 26

o tfure- t2to6t2o1e at 3rntfrfr sTs}ca qEfr *t *co, a,r arfgat shall be packed together in consumer packs so that consumer may enjoy tea blend with correct equipment. 1.6 It was informed to Shri Kapur that it has been observed that values of projected exports, outgo, NFE earnings and equity details have not been corrected in Form-F. Hence, they need to lile revised Form-F giving correct forex balance sheet; equity details etc. Shri Kapur ensured to lile the revised Form-F at the earliest. 1.7 The Approval Committee, after due deliberations, approved the proposal of M/s. Aap Ki Pasand for setting up a unit in NSEZ for Manufacturing & export of (i) Coffee - O9O121; (ii) Black Tea - 090230 (iii) Green Tea - 090210; (iv) White Tea - 090210; (v) Ceramic Tea Accessories - 691200; (vi) Herbal Tea

• 12119029 subject to submission of corrected Form-F and subject to condition that unit shall obtain necessary permission from FSSAI and other departments as per applicability. 3f{cfrfs tnrgYFf,rff cr{fu RfiAs - dt(rs Ee}c aIrffa, qi{ f td yo,rf 6r.Iri E rr€iTltI I It was informed to the Approval Committee that the M/s. Overdrive electronics Pvt. Ltd. has proposed to set up a new unit in NSEZ for Manufacturing & Export of (i) Electric and/or LED lamps, Lights, Modules, retrofits and its parts thereof (lTC HS 8539) and (ii) Electric andf or LED Fixtures, Lights, Fittings and its Parts thereof (lTC HS 9405) with projected exports of Rs. 32716,80 Lakhs and NFE earnings worth Rs.8264.66 Lakhs with proposed investment of Rs. 134.28 Lakhs & Rs. 133.09 Lakhs in indigenous & imported plant & machinery/capital goods respectively, over a period of five years. 2.2 Shri Mohit Kumar Mittal and Shri M. K. Aggarwal, directors of the company appeared before the Approval Committee. Shri Mittal informed that earlier they had two units in NSEZ one for IT/ ITES and other for manufacturing of electric lamps. Due to unfavourable market conditions and \w, Page 3 of26

a \fuil- Lzlo6t2o19 6l srqfBfr r"rxf<a Tfrfr I na+, at orfgo very Iess export orders, they had to shut down those units. However, they continued to work from DTA and sold their products in domestic market. 2.3 Shri Aggarwal informed that they are one of the lirst and leading manufacturers of LED lights & lamps in India and currentiy supplying to various companies in India and abroad. They have also done substantial Research & Development for new lighting products to take care of ever- increasing enerS/ efficient lighting products. 2.4 Shri Mittal informed that LED based business is currently growing internationally at over 25% CAGR (Compound Annual Growth Rate). The cost of LED production in India is going down which would help them to provide competitive cost for exports. He further stated that due to tariff war between USA and China, there has been increase in orders from USA. Due to above facts, they have decided to again set up a factory in NSEZ specially to cater to these export orders. 2.5 The Approval Committee, after due deliberations, approved the proposal of M/s. Overdrive Electronics Pvt. Ltd. for setting up a unit in NSEZ for Manufacturing & export of (i) Electric and/or LED lamps, Lights, Modules, retrofits and parts thereof (lTC HS 8539) and (ii) Electric and/or LED Fixtures, Lights, Fittings and Parts thereof (lTC HS 9405). fttrr €(+crrfi - at(rfi fuetc alrftfi at d'r+ {fir$ ilrni tg rearal It was informed to the Approval Committee that the M/s. Shimmer International has proposed to set up a new unit in NSEZ for "(i) Manufacturing of Home Furnishing (5906); (ii) Manufacturing & Trading of Ladies, men's and kids garments, apparel clothing (6202); (iii) Manufacturing of Footwear(6404); (iv) Manufacturing of Imitation jewellery(7 1 17)" with projected exports of Rs.7661.92 Lakhs and NFE earnings worth Rs.6522.92 Lakhs with proposed investment of Rs. 10 Lakhs & Rs. 65 Lakhs in indigenous & imported plant & machinery/capital goods respectively, over a period of five years. 'l/ Page 4 of26

a't('sr fdrlq 3TIFi+, Etl tffi tztool2ole +,1 3rntBa rga}arr {frfr *l tco +r arfgo 3.2 Ms. Nidhi Khullar, proprietor of the firm and Shri Pramod Khullar appeared before the Approval Committee. Ms. Khullar inlormed that she has done Fashion Designing from NIFT and also done MBA in International Business. She further informed that she started Shimmer InternaLional in the year 2005 dealing in High fashion women's wear, Garments and fashion accessories. She further informed that their main export markets are USA and UAE. 3.3 The Approval Committee observed that applicant has proposed exports worth Rs. 7661.92 Lakhs against raw materiais / finished goods worth Rs. 1084 Lakhs on1y. The Approval Committee was not convinced as to how the applicant will achieve such a high value addition. Ms. Khullar agreed with the observation of the Committee that the export projection for 5 years is unrealistic and requested to give an opportunity to application/ projection. glve revised 3.4 The Approval Committee further observed that proposed authorized operations namely "(i) Manufacturing of Home Furnishing (5906); (ii) Manufacturing & Trading of Ladies, men's and kids garments, apparel clothing (6202l); (iii) Manufacturing of Footwear(6404); (iv) Manufacturing of Imitation jewellery(71 l7)", relate to different sector of businesses. It was informed to the representatives that proposed items relate to altogether different sector and as per Instruction No. 69 dated 04 I ll I2OIO issued by Deptt. of Commerce, unrelated items cannot be allowed. The Approval Committee asked Ms. Khullar to specify the products of same category/ sector for which they want to set up the unit. Ms. Khullar ensured to submit revised project report and Form-F after amending the proposed products. 3.5 The Approval Committee further observed that total investment has been proposed as Rs. 75 Lakhs which has been proposed to be financed through internal accruals of the company. However, the total income of proprietor is only Rs. 7.29 Lakhs in last year. Ms. Khullar informed that her firm in DTA has achieved turnover of approx. 60 Crores in the FY 2Ol8-19 and \y, Page 5 of 26

tfuil. L2lo6t2o19 sI rrdfrf, %rdrff TAtr 4t ico ar mfgo the said turnover is against export of mainly trading goods. 3.6 It was also informed that a team of Officers of NSEZ visited the premrses of M/s. Shimmer International and have submitted the site inspection report, which is reproduced as under: "As directed, I, Ritesh Kumar, Preventive Officer (Customs) along with Shri Pramod Kumar, Assistant Development Commissioner, NSEZ have visited the premises of M/s. Shimmer International, A-130, Ist Floor, Udoyg Kendra Extn. II, Echotech-lll, Greater Noida on 04l06l2Ol9 and observed as under: i) The premises was located on 1"t floor of Plot No. 130, Udyog Kendra Extn.II having two haiis (approx. 1800-20OO sq.ft. area): ii) At the time of visit, only two persons were present there, one of them introduced himself as Shri Pankaj Tiwari, Manager. On enquiring, he told that the said premises is on rent of Rs' 7000/- per month w.e.f. 1O l09 l2Ol8 for period of 1 1 months; iii) Shri Pankaj Tiwari, Manager failed to give any data regarding export/ import/ DTA procurement etc. , however, he told that the company procured finished goods from local market and sold the goods either in local market or exported them to country like USA, UAE etc. iv) Finished goods viz Soap (100-120 cartons approx.), Ankle Socks (40-50 cartons approx.) and Cotton Yarn (80-100 bori approx.) were found in the premises. v) The electricity meter was installed in the name of M/ s. Shark Technologies Pvt. Ltd. and no separate meter found installed for l"tfloor. vi) There were only 4-5 chairs, 3-4 tables and a computer system installed in the premises." 3.7 It was further informed that the letter dated 04/0612019 issued to the applicant on head office address mentioned in Form-F has been returned by Page 6 of 26

tfuit- r2to6t2o1e 6i 3rrdffin r{mqa rfrft fl c+ ar orfgo the postal authorities with remarks "incomplete address". Further, email sent on the email-id provided by the applicant in the application form has also bounced back. The Approval Committee asked Ms. Khullar to submit a written clarification in this regard along with correct address and email-id' 3.8 It was also informed that there were some discrepancies found in the application, which were conveyed to the applicant, vide this office letter dated 04 l06l2Ol9, for necessary rectification. The applicant has submitted its reply on 11 I 06l20 19 which is yet to be examined. 3.9 The Approval Committee, after due deliberations, keeping in view unrealistic export/ NFE projections vis-a-vis the value of projected raw material and the proposed items being from unrelated sectors, deferred the proposal of M / s. Shimmer International with the directions to the representatives to submit the following for further consideration: (i) Revised Form-F and project report indicating proposed products of one and the same sector for which they want to set up the unit, revised projections, list of required raw material and machines (along with ITC HS Codes) corresponding to each proposed item. (ii) Details of export turn over made by M / s. Shimmer International during 2018-19 duly certilied by CA and supported with documentary evidence viz. shipping bills for exports. (iii) Reasons for return of letter from head office address by postal authorities and non-delivery of e-mail on the given e-mail ID along with correct address of the firm as well as correct email ID. r{-f, t.rsme {Fctt grfu itfrfs - altrfi Fdq}c arffin ct{ jt Tfr {r,r$ mni It was informed to the Approval Committee Market Intelligence has proposed to set up that the M/s. Global a new unit in NSEZ Export Import for Trading of \P Page 7 of 26

tfuia. r2to6l2o19 rr) 3rrdfrf, sr4fr<a sfrfi *l tro al *rfgo Readymade Garments (lTC chapter 62), Motor Vehicle Parts (lTC HS 85122020, Brassware(74181021, 741999301, Mobile Phone Accessories (under chapter 85,42 & 39), with projected exports of Rs.490O Lakhs and NFE earnings worth Rs.4895 Lakhs with proposed investment of Rs' 10 Lakhs in indigenous plant & machinery/capital goods (as per revised Form-F) over a period of five years. 4.2 Shri Lalit Kumar, proprietor of the firm appeared before the Approval Committee. He informed that earlier he was providing consultancy to other companies. He further informed that he has been in business for last two years and also have GST registration. 4.3 The Approval Committee observed that applicant has proposed exports worth Rs. 4900 Lakhs against raw materials/ finished goods worth Rs.10 Lakhs only. The Approval Committee was not convinced as to how the applicant will achieve such a high value addition. Shri Lalit Kumar agreed with the observation that the said value addition is unrealistic and requested to give him an opportunity to revise the projections. 4 .4 The Approval Committee further observed that applicant has gross income of Rs. 5.53 Lakhs and Rs. 9.83 Lakhs in the year 2Ol7-18 & 2018-19 respectively. It was further informed that in project report applicant has stated that his firm Lalit & Associates has revenue of Rs. 9524950/- during Assessment year 2O 18- 19 and gross total income therefrom was Rs. 9.83 Lakhs only. Shri Lalit Kumar informed that the said revenue/income is against the income from consultancy services, which his firm had provided. He further stated that they have not done any export business on their own till date and only provided consultancy services. 4.5 The Approval Committee further observed that with an income of Rs. 9.83 Lakhs and raw material of Rs. 10 Lakhs only, appiicant has proposed export projection of Rs. 49 Crores in trading activities, which by any stretch of imagination is not credible. Shri Kumar agreed that the import/ export projections are erroneous and unrealistic requiring revision. He requested for ,e, Page 8 of 26

o at(-sr Fdrlq 3TrFf+' ai{ tffi Lzlo6t2ole 6I Jndtra rrgfrqt qfrfr t tco ar arfEo an opportunity to submit revised Form-F with revised projections' Further, Shri Kumar informed that apart from his income, his family is ready to invest money in his lirm. Further, he has property in his name and banks are ready to give loan against these properties. 4.6 It was informed that a team of Oflicers of NSEZ visited the premises of M/ s. Global Export Import Market Intelligence and have submitted the site inspection report, ',hich is reproduced as under: "As directed, I, Ritesh Kuma4 Preuentiue Officer (Customs) along uith Shi Pramod Kuma4 Assisfant Deuelopment Commissioner, NSEZ haue uisited tLe premises of M/s. Global Export Import Market Intelligence, Office No.6, 1"t Floor, Ved Ram Shorma Market, Hoshgarpur, Sector-Sl, Noida on 04/06/2019 and obserued as under: Y The premises located on lst floor in Ved Ram Sharma Market, howeuer, no hoarding/ board uas found there; '> The premises hauing an area of 500 sq.fi.(approx.); Shri Mangal Jaiswal, daity uager failed regarding the compang and its actiuitg; introduced himself as Shri there. On enquiring, he told companA fteg. its business,/. to produce ang documents No finished goods/ mateial/ actiuitA u-sere found in the premises; There uLere 10-12 chairs 5-6 tables, 3-4 laptops and utardrobes installed in the premises; Further, on uisiting its 2"d premises located in 2O3, Pocket -6, Vardhman Plaza, LSC Magur Vihar Phase-III, Dethi - 110096 on 04.06.2019 and obserued as under: "> The premises lras located on Office No.2O2/ 2, 2nd J7oor, Vardhman -> At the time of uisit onlg one person who MarLgal Jaiswal, dailg u.tager LUas present that he does not knou angthing about the Page 9 of26

a tfurr. t2lo6t2o19 6'1 3TrqtB{ JEm<a rAfr *l *ao ar rrfgo Plaza, Magur Vihar, Phase-lll, Delhi hauing an area of 100 sq.ft.(approx.);

At the time of uisit only one person uho introduced himself as Shn Rajesh Singh, office staff u.tas present there. On enquiing, he told that he does not know much about the companA fteg. its business/. Howeuer, he told that the companA proanred finished goods from domestic market and sold it in domestic market; 'r Shri Rajesh Singh failed to produce ang documents regarding the companA and its actiuitg; '> No finished goods/ mateial/ actiuitg were found in the premises; 'r There were 3-4 chairs 2-3 tables and a computer sAstem installed in the premisesl' 4.7 It was further informed that the letter issued to the applicant on head office address mentioned in Form-F has been returned by the postal authorities with remarks "incomplete address". The Approval Committee asked Shri Kumar to submit a written clarification in this regard along with correct address. 4.8 The Approval Committee further observed that appiicant has proposed trading of items related to different sectors. The Approval Committee asked Shri Kumar to apply for the items only for which he has orders. Shri Kumar ensured to file revised Form-F and project report. 4.9 The Approval Committee, after due deliberations, deferred the proposal and directed the promoter to submit the following for further consideration: (i) Revised Form-F and project report indicating proposed products (with complete & correct ITC(HS) Codes) for which they want to set up the unit alongwith revised & genuine projections. (ii) Details of source of funds along with documentary evidence ,8,, Page 10 of26

fqiw L2to6l2o19 61 3nq}frfi E-m{n trfrft fl tco or rrflo g.q'{ 3ntffr srHra (-il('fiff - dk-fl fua}c aTrflq, at-{ * tS f+.r€ ilrIri fq rETriI I It was informed to the Approval Committee that the M/ s. Sabar Aroma Overseas LLP (incorporated on 0610512019l has proposed to set up a new unit in NSEZ for Manufacturing & Export of Pan Masala, Gutka (240399901, Zarda Khairr, Filter Khaini (24039930), Chewing Tobacco and preparation (240399 I 0) Gutka without Tobacco (2403), Mouth Freshener(24o3), with projected exports of Rs. 12465 Lakhs and NFE earnings worth Rs.7203 Lakhs, '*'ith proposed investment of Rs. 5O Lakhs & Rs.75 Lakhs in indigenous & imported plant & machinery/capital goods respectively, over a period of five years. 5.2 Shri Deepak Nandwani, partner in the ltrm appeared before the Approval Committee. He informed that they have been engaged in manufacturing & trading business of sanitary fittings products and have very good experience and presence in the fie1d of manufacturing and marketing. He further informed that they have previously done manufacturing & export of tobacco products from their other unit lot l-2 years during 2006-2007 under the brand name H.K. Gutkha and G.T. Gutkha but had to be discontinued because of its being unviable on account of compounding duty of Excise. He further stated that they made export worth approx' Rs.8- 10 Crores. commitment letters / agreement from lenders and bank. (iii) Reasons for variation in addresses of the firm and return of letter (addressed to head oflice address) by postal authorities along with correct address of the lirm. (iv) Copy of Form 26 AS filed by the firm in respect of its DTA operations. (v) Copy of GST registration and GST return filed by the firm. ,,, Page ll of26

(fraia, 1210612019 6) firqfBd $1t'raa rfrfr *l tco, mr elfgo 5.3 The Approval Committee observed that applicant in its project report has inter-alia mentioned proposed manufacturing items as "Gutka" and "Gutka without tobacco", which needs clarification. Shri Nandwani informed that this was a mistake as there is no Gutka without tobacco. He ensured to submit revised Form-F, at the earliest. 5.4 It was informed that the Govt. of Uttar Pradesh has vide Notification No. 6288/FSDA/FOOD/2012 dated 04 llOl2Ol2 in pursuance of Regulation 2.3.4 of the Food Safety and Standards (Prohibition and Restrictions on Sales) Regulation 2011, prohibited, w.e.f. lst April 2013, in the state of Uttar Pradesh, the manufacture, storage, sale or distribution of Gutkha and Pan Masala containing tobacco or nicotine as inqredients, by whatsoever name it is available in the market. It was informed to the applicant that NSEZ is situated in Utaar Pradesh and hence, in view of the UP Govt. notification, Gutkha and Pan Masala containing tobacco or nicotine cannot be allowed. The Approval Committee directed the applicant to revise their proposed activities after taking the said notification and other regulations in consideration. 5.5 It was further informed that a team of Officers of NSEZ visited the premises of M/s. Sabar Aroma Overseas LLP and have submitted the site inspection report, which is reproduced as under: "As directed, I, Rajkumar Gupta, Preventive Officer (Customs) aiong with Shri Pramod Kumar, Assistant Development Commissioner, NSEZ visited the premises of M/s. Sabar Aroma Overseas LLP (applicant firm), 794, 4.J\ Floor, Deepali Enclave Pitampura, North West Delhi- 110034 on 07 l06l2olg where we met Sh. Deepak Nandwani, partner of the applicant firm, and as per information provided by him and visits of following premises, observations are as under: (i) 194. 4th Floor. Deeoali Enclave Pitampur. North trIest : This premises has two portions. One (60O Delhi- 11OO34 ,r2 Page l2 of26

o *., *to rflto qfT tEar+- L2to6tzorg *'l 3lrqlfufi r.rdrfi Tfrfr + tm ar urfgo sq.ft. approx.) is being used as Branch Office of M/s HDA Buildcon Pvt. Ltd. (engaged in Real Estate and some trading). Another adjacent premises (800 sq.ft approx) has been kept as Head office of applicant firm. Both the premises had their separate small size board at their doors displaying names of above two company/firm. There were 5-6 chairs 2-3 tables and two computer system installed in the premises of HDA Buildcon. (copy of Memorandum & Article of Association of M/s HDA Buildcon Put. Ltd., copg of Sale deed of plot No. 194 (310.652 sq.m.), Deepali Enclaue, Htampura, Delhi enclosed). Mr. Nandwani, told us that the whole building is owned by HDA Buildcon Pvt. Ltd. and basement to 3'dfloor of the building has been rented out to M/s R G Scientific Enterprises Pvt. Ltd. which runs hospital in the name M/s R.G. Urolory & Laproscpy Hospital. (copy of Bill dt. 01.06.19 issued bg M/s HDA Buildcon Put. Ltd. for rent enclosed). (Location map of premises made and signed by Mn Deepak Nandwani is also enclosed). (ii) 28. 3'a HDA Buildcon H. Ltd.. Deepali Chowk Pithampura. North Delhi-34: It was informed by Mr. Nandwani that this is the Regd. Office Address of M/s HDA Buildcon Pvt. Ltd. and also his residence however presently is lying vacant. (iii)F48. Sector4. DSIDC Industrial Area Bawana. North East Delhi. 11OO39: This is the factory premises of M/s Hindustan Enterprises where manufacturing process/ assembling work for bathroom fittings items was going on. Around 20 workers were working. (Product cat alo gue is enclo s e d). Page 13 of26

O t?c,afi L2to6l2o19 fi) 3lrdfrfr 3r{8'f{fi ERF *l *co ur arf6o (iv)Ground. H145. Hindustan Enterprises. Sectorl. DSIDC Industrial Area Bawana. north East Delhi. 11OO39: This premises is the godown of M/s Hindustan Enterprises. (v) I-82. Sector-III. D.S.I.D.C, Ubdk. Area. Bawana. Delhi I 1OO39: It was informed by Mr. Nandwani that this premises is the old address of M/s Hindustan Enterprises and added that they have vacated this premises. 5.6 The Approval Committee, after due deliberations, deferred the matter u.ith a direction to the unit to submit following: (i). Written submission along with proof of their experience related to tobacco business including reasons for closing their tobacco business. (ir). Details of manufacturing & export made by them for tobacco products duly supported with copy of Shipping bi11, Excise registration and returns filed. (iii). Details about M/s. Deepak Export i.e. Excise registration number and returns fiied during the period it was doing tobacco export. (iv). Details of investigation/ allegations, il any, of any Department during the period they have done tobacco business. (v). Documentary evidence/firm commitment for funding of the current project. (vi). CA certified balance sheet of M/s. Hindustan Enterprises' n€iTrirl It was informed to the Approval Committee that M/s. Lister Pvt. Ltd. (Unit-II) has been issued an LOA dated 14/12/2018 and export of 1 . (i) Hookscrews, Bonds Rings (made of Moessner India for Manufacture steel wire); (ii) fuE{ Et('sf,{ (dfsqD cr{tu frAts - il6.r$ * frarrdf it rcera $ rEima Page l4 of

a fa,i6 L2lo6l2o19 ri vrdBd rr{fiIff sfrfr ST r rr ar+go Insulators made of plastic; (iii) Builders Hardware made of C'R'/H.R. Stainless Steel, Aluminium, Copper and Brass; 2. Clamps made out of M.S. Strip, Coil, Sheet and Wire, Aluminium, Stainless and Plastic Washers. The unit is yet to commence its export production. LOA of the unit is valid till 13/ 1212019. 6.2 lt was informed to the Approval Committee that unit vide its letter dated 3OlO4 12019 has informed that Shri Amitav has joined the company as an director w.e.f . 221O1 12019 and has submitted copy of DIR-12 in respect to his appointment. It was informed that there is a delay of around 3 months in intimation of appointment of director. 6.3 Shri Amitav, newly appointed director appeared before the Approval Committee. It was informed that there is no change in shareholding of the company due to above change in directors as per following details: S.No. Narae of Dlrectors Before chaDge ln Dlrectorg After change ln Dlrectora Shri Sushil Kumar Chaudhry 99o/o 99Vo 2. Shri Brijesh Kumar Gupta 7o/" lYo 3. Shri Patrick Arun Chaudhrv Oo/" OYo 4. Shri Amitav Oo/" 6.4 The Approval Committee, after due intimation of M/ s. Lister Moessner India directors. deliberations, took note of the Pvt. Ltd. (Unit-ll) for change in ffia sffi{ hfrt-g frfirs qii Edrd ri. 142 q{ FftT ffira +'qnr sr* fuT z4a + ?rriT sEz t 3TRirdt ilT ilffit of n/s. Lister Moessner (Indial t\rt. Ltd. (Unit-ul *f fraiaffa rri Q rrar"1 It was informed to the Approval Committee that M/s' Nirmal Overseas Ltd. has been issued an LOA dated 08/04/2008 for "(i) Manufacturing of tube mill 72" to 2O", Rolls for Tube Mill, EOT Crane, Cut to Length, Slitting Machine, Galvanising Plant, Hot/Cold Rolling Machine, Rolls for Rolling Mills, H.F./R.F' Page 15 of26

O tfur+. t2lo6t2o19 6i 3ndtrf, :r{ntfir sfrfr fi r. ar al+gat Welder, End Facing/Threading Machine, Forging Units and (ii) Procurement of Spares/ Components up to 10olo of FOB value by the unit for export to the loreign buyer of machinery supplied by the unit as per Authorized Operations rllowed in LOA". The unit commenced its export production w.e.t. 12/05l2OO8 rnd its LOA is valid till 11/05/2023. 7.2 It was further informed that M/s. Nirmal Overseas Ltd. has submitted a request for exit from SEZ scheme and transfer of it's assets & liabilities including building at Plot No.147, NSEZ in favour of M/s Lister Moessner (I) Pvt. Ltd. (Unit-ll) (transferee). A letter dated 09 l04 12019 from transferee was also submitted along with the above request wherein transferee has stated that they have identified factory building of M/s. Nirmal Overseas Ltd. at Plot No. 147, NSEZ for their recently approved LOA No.02l0212O18-Projl13879 lated 14.12.2018. 7.3 It was further informed that the said request of M/s. Nirmal Overseas Ltd. for exit from SEZ scheme and transfer of it's assets & liabilities including building at Plot No.147, NSEZ in favour of M/s Lister Moessner (I) Pvt' Ltd. [Unit-ll) was placed before the Committee constituted to examine the cases under Rule 74 (A) and 3'd proviso to Rule 19 (2) of SEZ Rules, 2006 as per lollowing details:- 1. Name of Transferor M/s. Nirmal Overseas Ltd. c Address of Transferor Plot No. 147, NSEZ J. Details of LOA of 08l04l2oo8 12lOs/2oo8 LLlOsl2O2s Transferor: Date of LOA DCP Date of LOA valldity 4. Main Authorized Operations of Transferor

1. Manufacturing of tube mill %" to 20", Rolls for Tube Mill, EOT Crane, Cut to L€ngth, Slitting Machine, Galvanising Plant, Hot/Cold Rolling Machine, Rolls for Rolling Mills, H.F./R.F. Welder, End Facing/ Threading Machine, Forging Units.
2. Procurement of Spares/ Components up to 107o of FOB value by the unit for export to the foreign buyer of machinery supplied by the unit as per Authorized Operations allowed in LOA. ,'r' Page 16 of 26

tfudtr L2lo6t2o19 61 3ndtrf, $gdf<a rfrfr trT tcr rr +rfgo 5. Yearwise performance of Transferor unit during previous five years Values in Rs. Lakhs Year FOB Value of Export Forex Outgo NFE Earnlng 2013-r4 415.68 239.77 17 5.9 t 2014-t5 333.39 244.33 89.06 2015- 16 496.93 186.48 3 10.45 2016-17 700.91 175.05 525.86 20t7 -18 429.68 1 1 1.02 3 18.66 Total 2376.59 956.65 L4L9.94 As per NSDL data, the unit has made export of Rs. 48370732.251 - d.uting 20 18- 19. 6. Whether the unit (transferor) has held a valid LOA as on date. Yes Whether the unit (transferor) has held a va[d lease of land for not less than a period of five years on date of transfer. Yes, Lease deed executed on 17 l7O/2O12 for 15 years. 8. Whether the unit has been operational for a continuous period of minimum two years after the commencement of production as on the date of transfer. Yes, as may be seen from performance table above. 9. a. Whether NOC for mortgage of building has been granted to any Bank/ Financial institution. b. If yes, whether No Dues Certificate has been received Yes, Permission to mortgage was given rn favour HDB Financial Services Ltd. on rt l02l2ol5. NO 10. Whether No Dues Certificate from EM section received Lease rent of Rs. 12501 I /- for current quarter is pending only. 1I. Whether any Show Cause Notice has been served to the unit under FT(D&R) Act, 1992. NO 1,) Whether any penalty under FTDR Act has been imposed NO Page 11 of 26

fd,zlta. t2to6l2o1e 6I srdkfr rr1r}a.n wfrfr *t {m ar mrfgo 13. Whether any notice under P.P. Act, 1971 has been issued. NO 14. Name & Address of Transferee M/s. Lister Moessner India Pvt. Ltd. (Unit-II) 15. Authorized operations of transferee Manufacture and export of (1) (i) Hookscrews, Bonds Rings (made of steel wire) (ii) Insulators 16. Whether the transferee fulfils all eligibility criteria applicable to a unit; if yes, details of LOA of transferee: Date of LOA DCP Date of LOA Validitv t4 I 12 /2018 Yet to commence 13lL2l20L9 17. Performance of the tralsferee 18. Whether the transferee has submitted an undertaking on Rs. 100/- non judicial stamp paper for takrng over assets & liabilities of transferor unit. Yes 7 .4 It was informed that Rule 74A of the said Rules inter alia provides under: - 'The unit may opt out of Special Economic Zone by translerring its assets and liabilities to another person by way of transfer of ownership including sale of Special Economic Zone units inter alia subject to the following conditions: - (i). The unit has held a valid Letter of Approval as well as lease of land for not less than a period of five years on the date of transfer. (ii). The unit has been operational for a minimum period of two years after the commencement of production as on the date of transfer. (iii). Such sale or transfer transactions shall be subject to the approval of the Approval Committee; (iv). The transferee fulfils all eligibility criteria applicable to a unit; and \y Page 18 of 26

ttdi+. L2to6t2ole 61 3Trdlfrd 3rEeYsT {frfr fi *cr +r artEo (v). The applicable duties and liabilities, if any, as calculated under rwle 7 4 , as well as export obligations of the transferor Unit, if any, shall stand transferred to the transferee Unit which shall be under obligation to discharge the same on the same terms and conditions as the transferor Unit.' 7 .5 It was also informed that the said Committee observed that the transferor unit has held a valid LOA and lease deed is valid upto 16' 10'2027 and has been in operation for more than two years. The Committee was further informed that transferee unit has also valid LOA and has given an undertaking on Rs. i00/- non-judicial stamp paper bearing No. EY 183929 to take over all the assets & liabilities of transferor unit. Thus, the Committee observed that the proposal meets all the conditions of Rule 74A' 7 .6 It rryas informed that the said Committee recommended the proposal of M/s. Nirmal Overseas Ltd. for transfer of assets & Building/Plot at Plot No. 147, NSEZ to M/s. Lister Moessner India Pvt. Ltd. (Unit-ll) in terms of Rule T4AofSEZ Rules,2006. 7 .7 Shri R.K. Aggarwal, representative of M/s. Nirmal Overseas Ltd' and Shri Amitav, representative of M/s. Lister Moessner India Pvt. Ltd. (Unit-ll) appeared before the Approval Committee. Shri Aggarwal informed that in vtew of their expansion in domestic market, they have decided to exit from SEZ scheme to a larger space in DTA. Shri Aggarwal requested to accord them permission to exit and transfer their assets & liabilities including building at Plot No. I47, NSDZ to M/s. Lister Moessner India Pvt. Ltd. (Unit-ll) in terms of Rule 74(A) of SEZ Rules, 2006. 7.a The Approval Committee observed conditions of Rule 74A of SEZ Rules, 2006 liabilities of SEZ unit. that the proposal satisfies all the prescribed for transfer of assets & 7 .9 The Approval Committee, after due deliberations and keeping in view the recommendations of the abovementioned Committee constituted for examining the case under Rule 74A, approved the proposal of M/s' Nirtmal Page l9 of26

tfuil. L2lo6l2o1e si Jndfrd tgffr sfrfr # r+ ar ar{Eo Overseas Ltd. for exit from SEZ scheme and transfer of its assets & liabilities including building at Plot No. 147, NSEZ to M/s. Lister Moessner India Pvt' Ltd. (Unit-ll) under Rule 74A of SEZ Rules, 2O06 subject to fullilment of (i) exit formalities by transferor and (ii) payment of applicable transfer charges. t. iltar frfrb ({ils-Iv)- capltal Goods fI 3fl?nzrfial d' {tr f-grmn I It was informed to the Approval Committee that M/ s. Tech Mahindra Ltd. (Unit-IV) has been issued an LOA dated 23 I 09 I 20\ | for Software Development. The unit commenced its export activities w.e.f.28l09 12018 and its LOA is valid tiLL 27 /O9 12023. 8.2 It was further informed that the unit has submitted a proposal for enhancement in imported & indigenous capital goods, which was Rs'70 Crores and Rs. 90 Crores respectively. 8.3 Shri Pallav Bhatnagar and Shri Arun Nautiyal, authorized representatives of the company appeared before the Approval Committee. Shri Bhatnagar informed that post linalizing the master plan of upcoming building in Plot No. 13 I - 133 and submission of drawings to New Okhla Industrial Development Authority for pre-construction building approvals, they had prepared detailed list of capital goods required to be procured by availing tax benefit. He further informed that they had submitted list of imported and indigenous capital goods worth Rs. 49.48 Crores & Rs. 146.05 Crores respectively and requested to accord them approval for the updated list. a.4 It was informed to the Approval Committee that unit has submitted revised foreign exchange balance sheet, however there is discrepancy in the same as unit had mentioned indigenous values as raw materials instead of capital goods. 8.5 The Approval Committee, after due deliberations, approved the request of M/s. Tech Mahindra Ltd. (Unit-lV) for enhancement in capital goods subject to submission of correct foreign exchange balance sheet \0, Page 20 of 26

o tfui+. t2lo6l2o19 6) 3ndfrd $gfr'fr Tfrfr *l *ro rr or+go d. Sr (.S.ffi frAA - r,oa Jt sTfiffl-ra 3Tfufd cfilqrtrdt *t ufra a.ri H nETrdl It was informed to the Approval Committee that M/s. Dr. Fresh Assets Ltd. has been issued an LOA dated 19 I 1211995 for "Trading, sorting, grading and packaging of: (i) Essentiai Oils such as Lemon Gross, Lavender, Rosemary, Rose Geranium and Peppermint oil etc. (ii) Turmeric Powder, Ginger Powder, Peppercorns Powder & Dry Extract, Cow Ghee, Honey, Dates and Nuts bars, Ashwagandha Powder, Triphla Tablets, Guduchi Powder, Amaranth Muesli, Oats Granola, Other related products. (iii) Organic Ragi Flour, Hima-layan Rock Dark Pink Salt, Paper Bags (printed craft), Arimedadi Oil and Neelibhrigandi Oil. (iv) Amukkura Choornam (l2ll9}49l, Meera Herbal Hair Wash Powder (3004901 1), Cinnamon Powder (09062000), Dhanwantaram Tab (3003901 1), Green Cardamom Seeds Powder/ Mixed Spices (09109 100), Chukku Kappi (09 109020), Vata, Pitta, Kapha & T\rrmeric Soap(34011190), Glass Bottles (7O109OO0), Cardboard Box (48191010), Stickers (49089000), Plastic bottles for packaging(392410901, Printed Labels (58071020), Curcuma l,onga Jelly (3OO49O79)". The unit commenced its export production w.e.f . 15l06/1996 and its LoA is valid tlll 14l061202l. 9.2 It was further informed that unit has submitted a proposal for inclusron of Trading of Organic Desi Chana (lTC HS 0713) in its authorized operations. 9.3 Shri Vijay Pathak, director of the company appeared belore the Approval Committee. He informed that they intend to procure the proposed product from domestic market and the packaging and branding will be carried out in the factory for these products. He further stated that they have already submitted an undertaking that they will not claim any Income Tax exemption for such export trading in terms of Instruction No. 4. 9.4 It was informed that Export policy of ITC HS 0713 is Free however export of Organic pulses and lentils shall be subject to the following ,y, Page 2l of26

\Eit+. r2to6t2o1e fil snqfBfr r{m{a rfrfr fr ia+ at arfEo conditions: (a) It should be duly certified by APEDA as being organic pulses and lentils; (b) Export contracts should be registered with APEDA, New Delhi prior to shipment; (c) Exports shall be allowed only from Customs EDI Ports. 9.5 The Approval Committee, after due deliberations, approved the proposal of M/s. Dr. Fresh Assets Ltd. for inclusion of trading of Organic Desi Chana (lTC HS 0713) in its authorized operations subject to compliance with export policy in force as on date of export and further subject to the following conditions: (i). It should be duly certified by APEDA as being organic pulses and lentils. (ii). Export contracts should be registered with APEDA, New Delhi prior to shipment. (iii). Exports shall be allowed only from Customs EDI Ports. (iv). Import and/or Export of restricted/ prohibited items as per ITC(HS) of DGFT will not be allowed. (v). Unit shall comply with other prescribed statutory norms, wherever applicable. (vi). 100% physical export shall be done and no DTA sale shall be carried out by the unit. (vii). Unit shall not claim Income Tax benefits for trading of items procured from DTA in terms of Instruction No.4 dated 24 lOS l2006. Page 22 of 26

dt('sr Fdefq 3TrFf+. qh tffi t2to6t2o1e 6) f,rdBfr r{xI<a TAfr fr *co ar rr+go r-ssig E€crd GBcD frfr-s - FFr$ *. rrfia w roe *'frutc *, rgrn r+r$ t' r$}u vq Tdfi-qn t-g rrarel It was informed to the Approval Committee that M/s. Advance Ispat (lndia) Pvt. Ltd had been granted an LOA dated 01/06/2004 for Manufacturing & Export of Scaffolding. The unit has commenced its export production w.e.f. 24llll2006 and LOA of the unitwas valid upto23l1ll2016. ll.2 It was further informed that the Approval Committee in its meeting held on O5/ 12l2Ol8 had decided to treat LOA as cancelled as already lapsed w.e.f. expiry of its validity i.e. from 23llll2016 on the following grounds: i) In view of no export by the unit from 20 i 0- 1 I ; ii) LOA has already been expired on 23.11 .2016 and consequently lease deed has also expired in terms of Rule 11(5) on 23.11.2016; iii) Unit has not applied for extension of LOA and iv) Despite opportunity no one has appeared before the Approval Committee to explain its position with regard to extension of LOA. 11.3 It was also informed that the Approval Committee in the said meeting dated 05/ 12l2Ol8 had also observed that lease rights of Plot No. l29G I lO-12, NSEZ being co-terminus with the validity of LOA also cease to exist on for rrrra tGFr+a eEaig crffu frAts - Exit t qf,e rfir$ + r6rl-n +I ffi -g rran I No one from the company deferred the matter and pending/ corrected APRs. appeared directed for the meeting. The Approval Committee to place the matter after receipt of % Page 23 of 26

tfuir r2to6t2o1e +} 3rrqffta rr{m<a sfrfr 4l *co +l +rfgo 23 / 1112016 in terms of provisions of Rule I 1(5) of SEZ Rules, 2006. The Approval Committee directed the Estate Management section to take necessary action against the unit as appropriate under provisions of P.P' Act to takeover possession of space allotted to it. The decision of Approval Committee was conveyed to the unit vide this office letter dated 28l12l2O\8. ll.4 It was also informed that the unit filed an appeal before the BOA against the said order dated 2811212018, which was considered by the BOA in its meeting held on 2510212019. As per the minutes of BOA received vide DOC's letter dated 08/O3/2019: "The Board heard the appellant and noted that theg were not prouided suffi.cient opportunitA to be heard before the cancellation of tlleir LOP. The appellant also stated that duing the alleged period when exports u.tere not affected due to unfauourable market conditions, the unit was engaged in job u,tork of other SEZ units. The appellant has further stated that the details of such job work done & clearances made utould be submitted to the juisdictional DC. The case was remanded to the UAC, NSEZ for reconsideration." 1 1 .5 It was also informed that the unit, in reply to this office letter dated 26 I 04 12019 , vide its letter dated 06 1061 2Ol9 submitted in this office on 07 l06l2019, has submitted details of job-work done and clearances made by their unit from l"t April 2015 to 31st March 2018 along with job-work chailan and in the first instance, the following observations are made: i) Unit did job work during April 2015 to May 2017. However LOA was valid upto 23.11.2016 and permitted for scaffolding. ii) Barring 2 entry in which job work has been done for M/s Cliff Scaffolding Pvt. Ltd., an NSEZ unit, all the job work has been done for M.s Trade Perfection, plot No. 199-2O0, NSEZ and description of job work is given as SLITTED CRGO, and SCRAP. Page 24 o126

frsT R{q drfffi at{ \ffi L2to6l2o19 dt 3nqffrd srfian sfrfr Sl tco ar arfgo iii) Unit has not submitted APRs for 2015-16 and 2016-17. iv) As per rwle 42(4) of SDZ Rules, 2006, (4), a Unit may sub-contract a part of production or production process in another Unit within the same Special Economic Zone subject to the following conditions, namely:- a) The movement of goods shall be under serially numbered challans and record of such movement of goods shall be maintained by the Unit; b) Raw materiai imported or procured by the Unit for manufacture of capital goods may be transferred to another unit for the purpose of manufacture or fabrication of capital goods for use by the Unit which had imported or procured the raw materials. 11.6 Shri Aashish Aggarwal, director of company, appeared before the Approval Committee. He accepted mistake on their part for not applying for LOA renewal and non-submission of APRs on time. Shri Aggarwal further informed that they have been doing job-work viz cutting/ slitting of CRGO sheets which is already a part of manufacturing process of scaffolding' ).1.7 Shri Aggarwal further informed that they can start within a month after getting approval for LOA renewal as they have export orders from Europe. He further stated that he is hoping to make exports worth Rs.2-3 Crores during current financial year. 11.8 The Approval Committee observed that unit has not been working srnce 2010- 1 1. Further, its LOA has already expired ot 231 Il12016. 1 1.9 The Approval Committee, after due deliberations, deferred the matter for its next meeting and directed the representative to submit foilowing: (i) . Application for LOA renewal in Form-F 1 along with concrete business plan & projections for five years. (ii). Written submission explaining the process which they have carried \sz Page 25 of 26

atrrfi Eetc aflflq, at-{ tffi tz/ool2org 61 3Trdfrd %frdr<a {frfr # *c+, ar +rfgo Meeting ended with a vote of thanks to the Chair. P,'W (Dr. L. B. S Jt. Development Commissioner Development Commissioner out lor job-work. (iii). Clarification as to how they carried out activities in NSEZ without having a valid LOA. (iv). Online APRs for the year 2Ol5-16 & 2016-17. (v). Details of job-work /activities done since 201O-11 onwards. (vi). Details of plant & machinery/ capital goods installed (imported/ procured from DTA) in the factory along with documentary evidence. (vii). Information regarding Job-work furnished by the unit be passed on to J.C. Customs, NSEZ for cross verification Page 26 of 26