Supplementary Agenda for the SEEPZ SEZ Approval Committee sheduled to be held on 26.08.2022

SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI. SUPPLEMENTARY AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ-SEZ VENUE :Through Video Conferencing on Webex Application DATE :26% August, 2022 TIME 211.30 A.M. RRA KHIR IIASA ERE NRE EE

MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ-SEZ UNDER THE CHAIRMANSHIP OF DEVELOPMENT COMMISSIONER, SEEPZ-SEZ ON 26: AUGUST, 2022. INDEX Supplementary Agenda Item No. Subject Agenda Item No, 01 M/s. OG Technologies (India] LLP- Application for Change of Company Name from QG Technologies (india) LLP to OG Technologies (India) Private Limited. Agenda Item No. 02 Monitoring of Performance- M/s. Interjewel Designs Pvt. Ltd., for the period 2018-19 of block period 2014-15 to 2018-19. Agenda Item No. 03 M/s. Kama Schachter Jewelry Pvt. Ltd., Unit-l & Kama Schachter Jewelry Pvt, Ltd., Unit- Il - Application for Change of Company Name. —_ Item No, 04 M/s. Fine Line Circuits Lid-I] (HTMU)- Application for Additional Location with the Capacity Enhancement and Revised Projection for remaining period of 1 year i.e. 2022-23 Agenda Item No. 05 M/s. Solitaire Dia- Application for Change of Constitution and Change of Company Name- M/s. Solitaire Dia to M/s. Himalayan Jewells LLP. FIERO के: के A के के के के मे A के मर कर के a IC ICICI ICR kc ok ao के के के के के के के के %ेX के Cafe ae ae के

OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI HU ee dee deck seek AGENDA FOR CONSIDERATION OF APPROVAL COMMITTEE a) Proposal: - Application received for Change of the Company Constitution from M/s. QG Technologies (India) LLP to M/s. QG Technologies (India) Pvt Ltd b) Specific Issue on which decision of Approval Committee is required: - Change of the Company Constitution from M/s. QG Technologies (India) LLP to M/s. QG Technologies (India) Pvt Ltd ०) Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- MOCAI Instruction No. 109 dated 18.10.2021 - “Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co- Developer will remain unchanged on such re-organization’. d) Other Information: - M/s. QG Technologies (India) LLP was issued Letter of Approval No SEEPZ-SEZ/IA-I Section/QG/4/2022-23/07965 dated 23.05.2022 located at Unit No. 201 & 203 in SDF-VIII Manufacturing and Trading for Photography (Other Than Cinematographic) ‘ Camera, Photographic Flashlight Apparatus and Flash Bulbs, other than Discharge Lamps of heading, Website Development etc. yet to commence its activity. The validity of the LOA was up to 22.05.2023. Sr. | Heading ea | No. | 1 | Name of the Unit- M/s. QG Technologies (India) LLP 2 Location Unit No. 201 & 203 in SDF-VIII 3 Area 487 Sq.mtr 4 LOA No. & Date- SEEPZ-SEZ/IA-I Section/QG/4/2022-23/07965 dated 23.05.2022 5 Authorized Operation- Photography (Other Than Cinematographic’ Camera, Photographic Flashlight Apparatus and Flash Bulbs, other than Discharge Lamps of heading, Website Development etc [6 | Date of Commencement- Yet to Commence 7 Validity of LOA 22.05.2023 [8 | New Name as Proposed M/s. QG Technologies (India) Pvt Ltd The unit vide their letters dated 16.08.2022 has submitted the application for change of company Constitution from M/s. QG Technologies (India) LLP., to M/s. QG Technologies (India) Pvt Ltd and submitted following documents

(@) An undertaking in the prescribed format by the Designated Partners & the LLP Company. (ii) | A copy of Registered Partnership Deed of the LLP Company. (ili) Pre & Post Shareholding pattern. (iv) Pre & Post Profit sharing ratio (v) Pre & Post Form 3 & DIR2 (vi) MOA & AOA The details of Patterns/Directors and Shareholding Pattern and Profit Sharing ratio are as follows:-

DETAILS OF PARTNERS & DIRECTORS BEFORE AND AFTER DELAILS OF PARTNERS & DIRECTORS BEFORE AND AFTER CHANGE IN THE CONSTITUTION List of Partners of M/s. QG List of Directors of M/s. QG Technologies (India) LLP Technologies (India) Pvt Ltd Sr. | Name of the Partners | Designation | Name of the Directors | Designation No. 1__| Mr. Pareesh Mehta Partner Mr. Pareesh Mehta Director 2 [५1 1 & M Holding Partner Mr. J & M Holding Director ***There is no change in the Partners/Directors on change in the constitution

DETAILS OF PROFIT SHARING RATIO/SHAREHOLDING PATTERN BEFORE AND AFTER CHANGE IN THE CONSTITUTION List of Profit Sharing Ration of M/s. QG List of Shareholders of M/s. QG Technologies Technologies (India) LLP (India) PVT LTD Name of Name of Monetary | % of Name of Name of Monetary | % of Person & Nominee (in value of | Profit Person & Nominee value of | Profit Designation | case of Body | Contributi | Shari | Designation (in case of | Contributi | Shari Corporate) on (Rs) ng Body on (Rs) ng Corporate) Mr. Pareesh NA 1000 00.10 | Mr. Pareesh NA 1000 00.15 Madanmohan Madanmohan Mehta, Mehta, Designation Designation Partner Partner J&MGroup | Mr. Michael 649000 99.90 | J&MGroup | Mr. Michael 649000 99.85 Holdings Inc, Jay Holdings Inc, Jay USA Langhamner, USA Langhamner Designation Designation Partner Partner Total 100 Total ‘| 100 **There is a change in the Profit Sharing Ratio/Shareholding Pattern on change in the constitution

MOC&I Instruction No. 109 dated 18.10.2021 — “Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co-Developer will remain unchanged on such re-organization’ e) ADC’s Recommendation: The proposal of the unit for Change in the Company Constitution from M/s. QG Technologies (India) LLP., to M/s. QG Technologies (India) Pvt Ltd in terms of MOC&I Instruction No. 109 dated 18.10.2021 for consideration. जप कप के नर मर नई मई के के मे ek मे oo ao oR ao

2017-18 15057 6315.42 41.94% 2018-19 20871 6284.55 30.11% (IV) Whether the Unit achieved Positive NFE :NO Other Information: () (NFE for the FY 2018-19 is negative but Cumulative NFE for the block period 2014-15 to 2018-19 is positive.) LOA No. & Date NO:SEEPZ-SEZ/IA-I/APL/GJ-03/2009- 10/9368 Date : 03.09.2009 Validity of LOA 04.10.2024 Item(s) of manufacture/ Services Gold Jewellery Studded with Diamonds & Precious Stone. Date of commencement of production 05.10.2009 Execution of BLUT Yet to submitted Outstanding Rent dues Rs.7,149,781.82/- as on date 22.08.2022 Labour Dues Nil Validity of Lease Agreement G-13 Registered for the period 11.09.2014 to 10.09.2019 G-41 Pending for adjudication for the period 03.05.2017 to 04.10.2019 Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction | No Order/Recovery Notice/ Recovery Order issued, if any a) Projected employment for the block Not Given in form F1 period b) No. of employees as on 31.03.2021 6 Area allotted (in sq.ft.) 14186 sq.ft Area available for each employee per sq.ft. basis (area / no. of employees) 2364.33 sq.ft per employee Investment till date Building De

-3- Plant & Machinery 391.53 TOTAL 391253 Per Sq.ft. Export during the FY Rs. 0.00 per sq.ft Quantity and value of goods exported under Rule Nil 34 (unutilized goods) -. . a . NA( export not effected for the FY 2018-19) Value Addition during the monitoring period Whether all the APRs being considered now has been filed well within the time limit, or otherwise. No, The manual APR for the FY 2018-19 has not been submitted well within time i.e, on 13.08.2020 ( 317 days delayed) If no, details of the Year along with no of days delayed to be given. (E) Reconciliation of Export & Import data. (a) EXPORT (Rs.in lakhs) Figures reported in Figures as per Difference if Reason for Year/Period | APR (FOB Value) | Softex/Trade Data | any (Rs. In. Difference/Remark (Rs. In Lakhs) (Rs. In. Lakhs) lakhs) 2020-21 a.) Lo Fo ag (0) IMPORT (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. Rs. In Lakhs Difference if | Reasons for an difference hi ll haa ५ Figures as Figures as per YeanPacted per APR Softex/Trade Data 2020-21 1 6 a a 5 | (F) Bond cum Legal Undertaking (BLUT) fi Total Bond-Cum Legal Undertaking a Remaining Value of BLUT given by entity | -2330.42 at the start of the Financial Year 2020-21 | Value of Additional Bond-cum-Legal ET Undertaking (BLUT) executed during the Financial Year 2020-21 iv The duty forgone on Goods/ Services eae al imported or procured during the Financial Year 2020-21 (should include the GST foregone on DTA procured goods/services v Remaining Value of BLUT as at the end of | -2330.42 the Financial Year 2020-21 [ (ii) + (iii)-

[ 6५). (6) Details of pending Foreign Remittance beyond Permissible period, if any To cross-check the same and _ verify whether necessary permission from AD Bank / RBI has been obtained. Yes, As per revised manual APR for FY 2018-19, 340 cases amounting to Rs. 3522.75 Lakhs are pending for FE realisation beyond permissible limit. (a) Whether all softex has been filed for the said period. If no, details thereof. SO to also check whether unit has obtained Softex condonation from DC office / RBI and if approved, whether they have filed such pending Softex. NA (b) Whether all Softex has been certified, if so till which month has the same been certified. If not, provide details of the Softex and reasons for pendency. NA (० Whether unit has filed any request for Cancellation of Softex NA 6) Whether any Services provided in DTA / SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If yes, details thereof (year wise details to be provided) No (J) Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ. If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms If approval for sharing of common infrastructure has been obtained from UAC / DC office, the date of UAC / Approval letter to be indicated No (K) Whether all DSPF for services procured during the said monitoring period under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office. No (L) Whether unit has filed all DTA procurement w.r.t. the goods procured by them during the monitoring period for the relevant period. If no, details thereof yes TM) Details of the request IDs pending for OOC in respect of DTA procurement on the date of submission of monitoring report No (N) Has the unit set up any cafeteria / canteen / food court in unit premises. If yes, whether permission from UAC / DC office has been issued, or otherwise office has been issued, or otherwise No

Whether unit has availed any duty free goods / services for setting up such facility? If yes, whether unit has discharged such duty / tax benefit availed? details to be given including amount of duty / tax recovered or et to be recovered No (0) Whether any violation of any of the | No provisions of law has been noticed / observed by the Specified Officer during the period under monitoring Observations: The unit has filed revised APR for the FY 2018-19 manually as their online account has been blocked due to expiry of the validity of LOA on 04.10.2019. The unit has achieved NIL export revenue as against projected export of Rs. 29000.00 Lakhs during the FY 2018-19 of the block period 2014-15 to 2018-19. The Unit has failed to achieve Positive NFE for the FY 2018-19 but has achieved positive NFE on cumulative basis during the year FY 2018-19. The APR for the FY 2018-19 has been filed manually and not submitted within the stipulated time period and delayed by 317 days. SCN will be issued for delay submission of APR for the FY 2020-21 as per directions of the Competent Authority. Insufficient BLUT amounting to Rs. -2330.42/- lakhs against the excess procurement from DTA/Import during the FY 2016-17 to 2018-19. SCN will be issued for insufficient BLUT during the FY 2018-19 as per directions by Competent Authority. No CRA objection and No SCN is pending. Proceedings were initiated against the said unit under SARFAESI Act by The Bank of India but now the unit has paid all its dues towards the Bank and the Bank has issued NOC to the unit wherein it is informed that no outstanding payment is due and payable by the said unit against credit facilities in the books of the Bank. In respect of the pending Foreign Exchange Realization amounting to Rs. 3522.75 Lakhs, the case has been forwarded to ED to initiate action under the provisions of FEMA,1999. UAC may like to monitor the performance of the Unit for the period 2018-19 in terms of Rule 54 of SEZ Rules, 2006. RRKKKKAKKKKKKKAKKRKKEE

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OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI Kea रू रू भू रू भू KR AGENDA FOR CONSIDERATION OF APPROVAL COMMITTEE a) Proposal: - ; Application received for Change of the Company name from M/s. Kama Schachter Jewelery

• Pvt Ltd to M/s. Kama Jewelery Pvt Ltd. b) Specific Issue on which decision of Approval Committee is required: - Change of Company name from’ M/s. Kama Schachter Jewelery Pvt Ltd to M/s. Kama Jewelery Pvt Ltd. ०) Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- MOC&I Instruction No. 109 dated 18.10.2021 - “Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co- Developer will remain unchanged on such re-organization’. d) Other Information: - 18 M/s. Kama Schachter Jewelery Pvt Ltd Unit-I was issued Letter of Approval No. SEEPZ- SEZ/NUS/APL/GJ/08/05-06/9621 dated 18.10.2005 as amended located at Unit No. 203-204 Tower-Il SEEPZ++ Manufacturing and export for Gold Jewellery, Platinum Jewellery Combination Jewellery etc. The unit commence its activity dated 23.05.2006. The validity of the LOA was up to 31.03.2026.

M/s. Kama Schachter Jewelery Pvt Ltd Unit-II was issued Letter of Approval No. SEEPZ- SEZ/IA-I/APL/GJ-018/2006-07/9004 dated 07.12.2007 as amended located at Unit No. 601 to 604 Multistoried Building Manufacturing and export for Gold Platinum & Combination, Silver, Steel Jewellery Plain or Studded with Diamonds/Precious/Semi-Precious & Synthetics Stones in Combination thereof etc. The unit commence its activity dated 17.07.2009. The validity of the LOA was up to 16.07.2024. The Details of Both firms are as under Name of the unit M/s. Kama Schachter Jewelery | M/s. Kama Schachter Jewelery Pvt Ltd., Unit-I Pvt Ltd., Unit-II ; Location Unit No. 203-204 Tower-II Unit No. 601 to 604 Multistoried Building LOP No. & Date SEEPZ-SEZ/NUS/APL/GJ/08/ SEEPZ-SEZ/IA-I/APL/GJ-

05-06/ 9621 dated 18.10.2005 as amended 018/2006-07/9004 07.12.2007 as amended dated 4 | Item of | Gold Jewellery, Platinum | Gold Platinum & Combination, Manufacture/Trading | Jewellery Combination Jewellery | Silver, Steel Jewellery Plain or etc Studded with Diamonds/Precious/Semi- Precious & Synthetics Stones in Combination thereof 5 | Date of commencement | 23.05.2006 17.07.2009 of production [06 | LOP valid upto [31.03.2026 i isi—‘~*TM 16.07.2024 Details of Change of name of the Compan 07 | Old Name M/s.Kama Schachter Jewelery | M/s.Kama Schachter Jewelery Pvt Ltd., Unit-I Pvt Ltd., Unit-I New Name as Proposed | M/s. Kama Jewelery Pvt Ltd.,| M/s Kama Jewelery Pvt Ltd., Unit-I Unit-II. The unit vide their letters dated 22.08.2022 has submitted the application for change of company name from M/s. . Kama Schachter Jewelery Pvt Ltd. to M/s. M/s. Kama Jewelery Pvt Ltd., and also submitted the following document:- 1. The copy of Board Resolution pre change of name. Undertaking for taking over of assets and liabilities of the company in terms of Rule 19 (2) of SEZ Rules, 2006. 3. The copy of relevant board resolution post change of name of company 4. The copy of Pan Card. 5. The List of existing as well as new Directors 6. The passport copy of all Directors. 7. The details of shareholding pattern before and after name of company 8. AOM & MOA 9. Form DIR 12 Cessation of the directors The details of Directors/Shareholders are as follows:-

LIST OF DIRECTORS Before Change of Company Name After Change of Company Name Sr. | Name of the Director DIN Name of the Director | Designation No. as on 31.03.2022 as on 31.07.2022 1. | Colin Pankaj Shah 00043610 | Colin Pankaj Shah 00043610 2 | Ami Vinod Gokani 08441947 | Ami Vinod Gokani 08441947 3 Steven Gabriel Farber 3461971 4 | Elliot Tannenbaum 1758529 It is seen from the above that there is change in the directors before and after name change.

DETAILS OF SHAREHOLDING PATTERN PRE NAME DETAILS OF SHAREHOLDING PATTERN PRE NAME CHANGE Name of the Shareholders holding Equity Shares as on 31.03.2022 Sr | Name of Shareholder | Types of Nominal Number of Total Value No. Shares Value Shares 1 | Mr. Colin Pankaj Shah Equity 10 54,76,777 5,47,67,770 Shares 2 Mrs. Vaishali Colin Equity 10 5,54,523 55,45,230 Shah Shares ; 3 Mr. Pankaj Chunilal Equity 10 2,750 27,500 Shah Shares 4 Ms. Bharti Pankaj Equity 10 2,150 27,500 Shah Shares 5 | Indira Investments Ltd Equity 10 27,16,560 2,71,65,600 Shares 6 Mr. Steven Farber Equity 10 1,50,920 15,09,200 ; Shares i Mrs. Chana Wolf Equity 10 1,50,920 15,09,200 Shares Total 90,55,200 9,05,52,200 Name of the Shareholder holding A Equity Shares (Carrying no Dividend and Voting Rights) Sr | Name of Shareholder | Types of Nominal Number of Total Value No. Shares Value Shares 1 Golden Heer Class A 10 2,03,32,620 20,33,26,200 Importers Pvt Ltd Equity Shares 2 Mr. Shamik Kishore Class A 10 41,580 4,15,800 Apparao . Equity Shares 3 | Mr. Colin Pankaj Shah | Class A 10 1,65,94,045 16,59,40,450 Equity Shares 4 Mts. Vaishali Colin Class A 10 37,43,030 3,74,30,300 Shah Equity Shares 5 Mr. Pankaj Chunilal Class A 10 18,562 1,85,620 Shah Equity Shares | ie Ms. Bharti Pankaj Class A 10 18,563 1,85,630 Shah Equity Shares 7 | Indira Investment Ltd Class A 10 1,83,36,780 18,33,67,800 Equity Shares

Mr. Steven Farber Class A Equity Shares 10 10,18,710 1,01,87,100 Mrs. Chana Wolf Class A Equity Shares 10 10,18,710 1,01,87,100 Total 6,11,22,600 61,12,26,000 Name of the Shareholders Holding 6% Non-Cumulative Preference Shares Sr Name of Shareholder Types of Shares Nominal Value Number of Shares Total Value Mr. Colin Shah 6% Non Shares Cumulative Preference Shares Series IV 100 3,00,000 3,00,00,000 Mr. Colin Shah 6% Non Shares Cumulative Preference Shares Series II 100 2,32,568 2,32,56,800 Mr. Colin Shah 6 % Non Shares Cumulative Series I]- Preference Shares 100 4,50,000 4,50,00,000 Total 9,82,568 9,82,56,800 » DETAILS OF SHAREHOLDING PATTERN POST NAME CHANGE Name of the Shareholders holding Equity Shares as on 31.07.2022 Name of Shareholder Types of Shares Nominal Value Number of Shares Total Value Mr. Colin Pankaj Shah Equity Shares 10 44,31,200 4,43,12,00 Mrs. Vaishali Colin Shah Equity Shares 10 4,50,100 45,01,000 Mr. Pankaj Chunilal Shah Equity Shares 10 2,750 27,500 Ms. Bharti Pankaj Shah Equity Shares 10 2,750 27,500 Total 48,86,800 4,88,68,000

Name of the Shareholder holding A Equity Shares (Carrying no Dividend and Voting Rights) Sr No. Name of Shareholder Types of Shares Nominal Value Number of Shares Total Value 1 Golden Heer Importers Pvt Ltd Class A Equity Shares 10 2,03,32,620 20,33,26,200 Mr. Shamik Kishore Apparao Class A Equity Shares 10 41,580 4,15,800 Mr. Colin Pankaj Shah Class A Equity Shares 10 1,65,94,045 16,59,40,450 Mrs. Vaishali Colin Shah Class A Equity Shares 10 37,43,030 3,74,30,300 Mr. Pankaj Chunilal Shah Class A Equity Shares 10 18,562 1,85,620 Ms. Bharti Pankaj Shah Class A Equity Shares 10 18,563 1,85,630 Indira Investment Ltd Class A Equity Shares 10 1,83,36,780 18,33,67,800 Mr. Steven Farber Class A Equity Shares 10 10,18,710 1,01,87,100 Jee 2 ऑ Chana Wolf Class A Equity Shares 10 10,18,710 1,01,87,100 Total 6,11,22,600 61,12,26,000 Name of the Shareholders Holding 6% Non-Cumulative Preference Shares Sr No. Name of Shareholder Types of Shares Nominal Value Number of Shares Total Value Mr. Colin Shah 6% Non Shares Cumulative Preference Shares Series IV 100 3,00,000 3,00,00,000 Mr. Colin Shah 6 % Non Shares Cumulative Preference Shares 100 2,32,568 2,32,56,800

Series II 3 Mr. Colin Shah 6 % Non 100 4,50,000 4,50,00,000 Shares Cumulative Series III- Preference Shares | —S——t~<‘“‘~S Ot '!झु 9,82,568 9,82,56,800 It is seen from the above that there is change in the shareholding pattern before and after name change. As M/s. Kama Jewelry is covered under 2 LOAs dt. 18.10.2005 & 07.12.2007, the proposal to be considered for both the LOAs. MOC&I Instruction No. 109 dated 18.10.2021 - “Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co-Developer will remain unchanged on such re-organization’ e) ADC’s Recommendation: The proposal of the unit for Company name from M/s. Kama Schachter Jewelery Pvt Ltd., to M/s Kama Jewelery Pvt Ltd., covered under LOA dt. 18.10.2005 & 07.12.2007 in terms of MOC&] Instruction No. 109 dated 18.10.2021 for consideration. जे मे मई के मे तर नई नर के तर मे कई जप मर मर जप मर मर oe मर ao

File No.S-SEZ-PRO/235/2022-SEEPZ-SEZ OFFICE OF THE DEVELOPMENT COMMISSIONER, : SEEPZ SPECIAL ECONOMIC ZONE, GOYT. OF INDIA, ANDHERI (EAST), MUMBAI : © ORR CIOI OIC OS RR AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE “a. Proposal: ~ Application received from M/s. Fine Line Circuits Ltd, Unit No. 1473, 148A, 148 8 & BMTSA, SDF-V, SEEPZ-SEZ, for Additional Location i.e. Unit No.152 in SDF-VI with Capacity Enhancement and Revised Projection for remaining period of | year i.e. 2022-23. ‘b. Specific Issue on which decision of AC is required: - Approval for Additional Location i.e. Unit No.152 ‘in SDF-VI with Capacity Enhancement and Revised Projection for remaining period of 1 year i.e. 2022-23. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- _ : Proviso of Rule 19 (2) of SEZ Rules 2006 “Provided that the Approval Committee may also approve proposals for broad banding, diversification, enhancement of capacity of production, change in item of manufacture or services activity if it meets the requirement of Rule 18”. D. Other Information: - * M/s. Fine Line. Circuits Ltd, 1478, 148A, 148 B & BMT5A, SDF-V, SEEPZ-SEZ, has been granted LOA No. SEEPZ-SEZ/IA-I/ NUS/560/03-04/144 dated 16.07.2003 as amended for manufacturing activity of Rigid Flex PCB, Ceramic Base PCB, Backplane PCB, Impedance Controlled PCB, Metallic Heatsink PCB, Blind & Buries Vias RGB; High Technology Multilayer PCBetc. at Unit No. 147B, 148A, 148 B & BMT5A, SDE-V, The unit started its commercial production w.e.f. 29.09.2003. The validity of LOA is upto 31.03:2023. CHECK LIST FOR ADDITIONAL LOCATION ADDITIONAL LOCATION Naine of the Unit /s. Fine Line Circuits Ltd., Present location nit No. 1478, 148A, 1488 & BMTS5A, SDF-V, SEEPZ-SEZ, Area 14781:

• 157 sq. mtr. : 148A.
• 217 sq. mtr. 1488
• 217 sq. mtr. IBMTSA
• 354 sq. mtr, otal © +945 Sq.mtr er 4 ; LOA No.'& Date EEPZ-SEZ/IA-I/NUS/560/03-04/144 dated 16.07.2003 as aménded Items g offRigid Flex PCB, Ceramic Base PCB, - Backplane PCB, Impedance Manufacture/Service ontrolled PCB, Metallic Heatsink PCB, Blind & Buries Vias PCB, High ; echnology Multilayer PCB : ८ Date of एकाशलथाव्टाप्रच्म29,09.2003 of Production -

File No.S-SEZ-PRO/235/2022-SEEPZ-SEZ Validity of LOA 81.03.2023 Proposed location 152, SDF-V Area 34 sq. mtr. ’ Whether copy of Letter of Intent/Agreement|Provisional allotment letter no. SEEPZ- executed with the Developer is submitted or not? |SEZ/Estate/AS/61/2019-20/12354 dated| 28.07.2022 Whether the unit has submitted the revised|Yes projection in respect of additional location. + DETAILS OF ITEMS OF MANUFACTURES AND ITS CAPACITY :- Items of Manufacture/Service Existing | Proposed Total Capacity Capacity | Capacity (९८७) (CS) (CS) Rigid Flex PCB, Ceramic Base PCB, Backplane PCB,} 13300 20,500 33800 Impedance Controlled PCB, Metallic Heatsink PCB, Blind & Buries Vias PCB, High Technology Multilayer PCB * There is an increase in the capacity on additional location * COST OF PROJECT & MEANS OF FINANCE _:- Sr.NO A. Capital Expenditure का: अब -(INR) 1 Factory Premises Plant of Machinery Indigenous po 1)... 2 ‘ate Unported 1460 3 ‘UAliire & Fixtures 25

• Burniture 4 | (४ ॥ Conditioning 25 (410०8 X 40000 per

(01108 Equipment’ 5 {, Computers 25 | -<४। 018911006 System 3 | SR /Pax /Printers 4 | 6. | . Elebttidd! Cabling & Points 5 ds Workitig Capital Finance js _, | Total (A) 1547 Bae MEANS OF FINANCE Amount in Lakhs wea, GR) Foreign Direct InVestment from U. Nimmagada 47 Intiian Promoters Sh. Abhay Doshi 100

ale ata File No.S-SEZ-PRO/235/2022-SEEPZ-S EZ Sh. Gautam Doshi © ~ 100 Sh. Rajiv Doshi 100 Bank Loan Bee eae {internal Accruals Eee Ee a Total | ee The current one year block of the unit is 2022-23 and the proposed projection are ४६ current one year block of the unit is 2022-23 and the proposed projection are as follows:- Projections:- SL Particulars : Existing of 5 Existing of 1] Proposed for 1 year INo. years ° year 2022-23 2018-19 to. | 2022-23 : _ 2022-23 (1US$ = Rs.75$ ) 5. In Lakhs Rs. In Lakhs |

• Rs. In US'000 Lakhs 1: OB value of exports 7260.00 1684.00} 1984.00} 2645.33 ea mport of Machinery : 726,00 168.00} ~ 278.00} © 370.67

[Import of Raw Material and components 2904.00 673.00 773.00} 1030.67 4 1701 of Spares & Consumables 526.00 122.00 [न 1032 =| 5... |Repatriation of dividends and profits to ea

ee eee foreign collaborates es 1007 107 0 कल ee 3 | fetes eb ae ees [seer * 7. echnical Knowhow 36.00 8.00 ae Ee 8. | Design & Drawing fees 36.00 8.00 pees |

• Bees

9. | Payment on training of Indian tech..abroad 36.00} 8.00 eee (88200 2 |

{Commission on. export etc. 181.00 42.00 pees! Eee 11. Foreign Travel 145,00 34.00 Pee | Hes 12. Amount of . interest to be ‘paid on aS aes ES RS ortowing/differed payment credit (specify है details) : ; : 13, [Any other payment 73.00 17.00 Rea हिÃ का 14: [Total (2 to 14) 4663.00). 5 1080.00]. 1051.00) 1401.34 15. NPE CMS) 2 | (1-15) 2597.00 604.00 933.00] 1243.998 * -There is an increase in the projections on additional location * EMPLOYMENT GENERATION :-_ Existing Proposed Total [Man ee 10% 80100 Seed / Ee ee 60 172 Women ae अल 15 18 Total ees eee) 175 190 The approved and actual export import performance are as follows :- ’ approved and actual export import performance are as follows :- |

File No.S-SEZ-PRO/235/2022-SEEPZ-SEZ Export Import of RM + Spares Import of CG Year Projected Actual Projected Actual Projected Actual 2013-14 1436 1231.64 833 590.85 144 12.50 2014-15 1694 1188.48 983 560.16 169 56.49 2015-16 1999 1145.76 1159 463.16 200 21.71 2016-17 2359 992.07 1368 564.63 236 46.32 2017-18 2783 1057.93 1615 660.59 278 | 0.00 | Total} 10271 5615.88 5958 2839.39 1027 137.02 Export Import of RM + Spares Import of CG \Year Projected Actual Projected Actual Projected | Actual 2018-19 1238.00 1023.81 585 860.94 124 2.59 2019-20 1337.00 800.96 632 578.22 134 | 0.00 | Total 2575.00 1824.77 1217 1439.16 258 2:59 NEE status:- On the basis of C.A., certified APR , the status of NFE are as follows:- Year INFE on cumulative basis (Rs. In lakhs) 2013-14 42.66 2014-15 1102.90 2015-16 1810.17 2016-17 2178.24 2017-18 2565.30 Year INFE on cumulative basis (Rs. In lakhs) 2018-19 174.94 {2019-20 22,72 The proposal of the unit for monitoring of performance was placed before the Unit Approval Committee in its meeting held on 26.08.2021. After deliberation, the Committee has noted the performance of the unit for the period 2019-20, that the unit has achieved the Positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006, * Further the unit vide letter dated 05.05.2022 has stated as follows: 1.. They have received FDI in 1991 to the tune of US $ 1,00,000/- and additional FDI of Rs. 47/- lakhs is committed 2, Their exports are to US, Germany, UK, Singapore, Switzerland, Malaysia, Turkey etc 3. Total exports would be 65% exports and 35% DTA. In the DTA, they have implemented many Multiyear projects with ISRO, BEL, ECIL and expected to grow and fun for another 4-5 years

i File No.S-SEZ-PRO/235/2022-SEEPZ-SEZ Attention is invited to proviso of Rule 79 (2) of the SEZ Rules 2006 which stipulates that “Provided that the Approval Committee may also approve proposals for broad banding, diversification, enhancement of capacity of production, change in item of manufacture or services activity if it meets the requirement of Rule 18” E. ADC’s ADC’s Recommendation: The proposal of the unit for additional location ie, Unit no. 152, SDF-V, SEEPZ-SEZ admeasuring total area of 434 Sq.mtr with capacity enhancement and Revision of Projection for the remaining period of 1 year ie. 2022-23 is placed before Approval Committee for consideration. : FEO RR ei ak BR a Ra eae aR ER

aa OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI अर र कं मे मे मे मे मे मे मे. AGENDA FOR CONSIDERATION OF APPROVAL COMMITTEE a. Proposal: - Application received for Change in constitution from M/s. Solitaire Dia to M/s. Himalayan Jewells LLP 1.6. Partnership Firm to Limited Liability Partnership (LLP). b. Specific Issue on which decision of Approval Committee is required: - Change in constitution from M/s. Solitaire Dia to M/s. Himalayan Jewells LLP ice. Partnership Firm to Limited Liability Partnership (LLP). c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- MOC&I Instruction No. 109 dated 18.10.2021 — “Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co- Developer will remain unchanged on such re-organization’. d. Other Information: - M/s. Solitaire Dia was issued Letter of Approval No SEEPZ-SEZ/IA-I Section/SD/2/2019- 20/10399 dated 17.05.2019 as amended located at Unit No.04, Tower No.1,SEEPZ++, SEEPZ-SEZ, for manufacture and export of Plain Plain, Studded Jewellery made of Gold Silver Platinum Brass Paladium, Plain Studded Combination Jewellery etc. The unit has commenced production w.e.f. 16.08.2019. The validity of LOA is upto 15.08.2024. Sr. No. [Heading Details ] ame of the Unit- M/s. Solitaire - Dia 2 Location Unit No.04, Tower No.1,SEEPZ++, ISEEPZ-SEZ, 3 Area 188 Sq.mtr tna ILOA No. & Date- SEEPZ-SEZ/IA-I Section/SD/2/2019- 0/10399 dated 17.05.2019 a lamended 5 Authorized Operation- Plain, Studded Jewellery made of Gold Silver Platinum Brass Paladium, Plaii Studded Combination Jewellery etc.

6 [Date of Commencement- 16.08.2019 7 alidity of LOA 15.08.2024 8 ew Name as Proposed IM/s. Himalayan Jewells LLP. 10 The unit has submitted following documents :- i. Anundertaking in the prescribed format by the Designated Partners the LLP . ii. | Undertaking as per Instruction No. Instruction no. 109 dt. 18.10.2021 issued by MOC&I iii. | Declare and confirm that there is no change in the shareholding pattern of the company. iv. Declare and confirm that there is no change in the partners of the company. v. Acopy of Registered Partnership Deed of the LLP Company. vi. 26 & Post Form 3 & DIR2 vii. MOA & AOA The details of Partners and Profit Sharing ratio are as follows :- e DETAILS OF PARTNERS BEFORE AND AFTER CHANGE IN THE CONSTITUTION M/s.Solitaire - Dia M/s. Himalayan Jewells LLP Sr. | Name of the Partners | Designation | Name of the Directors | Designation No. | M/s. Solitaire - Dia 1 r. Sham Raj Partner |Mr. Sham Raj Partner 2

1. Pardeep Kumar Partner r. Pardeep Kumar Partner ***There is no change in the Partners on change in the constitution e DETAILS OF PROFIT SHARING RATIO BEFORE AND AFTER CHANGE IN THE CONSTITUTION M/s. Solitaire - Dia M/s. Himalayan Jewells LLP Name of Person & % of Profit Sharing Name of Person & % of Profit Sharing Designation Designation Mr. Sham Raj, Designation 50% Mr. Sham Raj, Designation 50% Partner Partner Mr. Pardeep Kumar 50% Mr. Pardeep Kumar 50% Designation Partner Designation Partner Total 100% Total 100%

<— **There is a no change in the Profit Sharing Ratio on change in the constitution. MOCA&I Instruction No. 109 dated 18.10.2021 — “Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concern. All liabilities of the Developer/Co-Developer will remain unchanged on such re- organization’ e. ADC’s Recommendation: The proposal of the unit for change the constitution of the business from Partnership Firm to Limited Liability Partnership (LLP) i.e. from M/s. Solitaire Dia to M/s. Himalayan Jewells LLP in terms of MOC&I Instruction No. 109 dated 18.10.2021 for consideration. 2 6 मर मर भर भर भर नर कई के कई oe a 2 कर ok Ko Oo के