IN FORCE SEZ / EOU / FTWZ 2024-08-07

Agenda for Approval Committee Meeting for SEEPZ SEZ to be conducted on 07.08.2024

Document text

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fl?T'ff 31n'% ff SEEPZ SPECIAL ECONOMIC ZONE mi (d), ' ANDHERI (EAST), MUMBAI.

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r% _________m',-W"h mdffla-l H14-Hd <6-"'ti "hl "t)l!u"<l AGENDA FOR i MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ-SEZ rw
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mM (@), -400 096. VENUE : Conference
Hall, 2nd Florir,

The Officc of the Development Commissioner, SEEPZ-SEZ, Andhcri (East), Mumbai-400 096. '

: 07 ', 2024 DATE

: 07th
August, 2024 W

:11.30 A.M. '€ TIME

:11.30 A.M. onwards 1

MEETING

OF
THE
APPROVAL

COI'VIMITTEE

FOR
SEEPZ-SEZ UNDER

THE

CHAIRMANSHIP

OF
DEVELOPMENT COM[MISSIONER, SEEPZ-SEZ ON 7th ,August, 2024. Agenda Item No. 01 Agenda Item No.02 I Agenda Item No.03 Agenda Item No.04 Agenda Item No.05 Agenda Item No.06 INDEX Application received from M/s. Sidd's Jewels l:)vt. Ltd for - c)
Capacity Enhancement of items of Manufacture for further period of 5 years i.e. 2023-24 to 2027-28 w.e.f. 01.04.2023 to 31.03.2028 ; d)
Broad banding
of Brass with Diamond, Lab-Grown Diamond Colour Stone, Precious & Semi- Precious & Synthetic Colour stone etc. 2

Agenda Item No.07 I Agenda Item No.08 Agenda Item No.09 I Agenda Item-Nor-lO--- '- Agenda Item No. 11 Pattern of the Company. Application

received
from M/s. Imaginarium

(India) Pvt. Ltd permission for Thiyd F gty Rcpa r. Application reccivcd from M/s. Global Jewellery Private Limited for broad banding of items. Application for Change in Entrcprcneurship and transfer of assets and liabilities from M / s. Aplab Limited into M / s. Ornagem Exports India LLP. Application for transfer o'[' taking over assets and l.iabilities of M/s. Infogain India Private Limited into M/s.
Imperial ,.Jewels a.rid additional location at Uriit No. 181
& 188.
SDF-VI. 1"t Floor.
SEEPZ- SEZ in terms of Rule 19f2) read with 74A and Rule 74 of SEZ rul.es 2006 Monitoring

performance

of the
Unit
holders

as per
the
FSRs
[ 10 nosl attached 3

MINUTES

OF
1881h

MEETING

OF
THE AJ)PROVAI,

COIVIMITTEE

FOR

SEEPZ

SEZ HELD

UNDER

THE

CHAIRMANSHIP

OF DEVEI,OPMENT

COMMISSIONER

ON
18th JULY, 2024. Name of the SEZ Members Present: -ifi-';x4;r SEEPZ-SEZ 188th ? 1. o 13. J o lad 18.07.2024 _l

l fl "f;T W Name of Members D.::W',,n l Orga"'nization

I 9ff. .
'.
-q.
<' F3ttri. C. P. S. Chauhan '@-=.

, Jt. Development Commissioner, --m " I SEEPZ-SEZ.

l 2 'el-. @pr' Shri. :E-Iarmesh Lal

,y:w Jomt Commissioner Inco'ine Tax ' ari

, % Nominee of Income Tax office, Mumbai, i 3 I I 4 l' " *. yHm Shri. Hima_i'xshu Dha_r .__

Pa_ndey_______ 'x fffers flf Deputy Director Addl. DGFT f,

% ' Nominee 6f the Additiorial DGF"r, Mumbai, p-q Smt. Poona_m Da_rade m 'Aem =_+vi Dy. Director of Industries , a6iii i'Th==ms ziq-+, !iagq, " % qrfa- Nom_incc of Dcvelopri,cnt Commissioner of Industries, GoM, Murnbai. =r ' Mrs. Marrisha Binoy 'a"Su9p"(eri7"it'cn?'deri"t'

: (Tecl"i), Purie Customs I fflTTT !!Fl
ffi, 'i'T 'f #r -ca-T i Nomiriee of Commissioner of i Customs, Pune. Mrs. Kanchi G'upta Shri. Prasad Varwantkar 9ecial Invitee:- Specified Officer, SEEPZ-SEZ Deputy Development Commissi.oner,

SEEPZ- SEZ I 4

functioning of the meeting. *-r'; x @ 01 : 30.05.2024 *
.is'z-jl IAgenda
Item
No.
01:
Confirmation

of I 'ex=r; ;i 'r @ fzi "f '30.05.2024 am 187fj ' : wi-t-4v @ ?' @ 46 'fa 'Mi_nutes

of
the
]87th

rneeting

held
on 30.05.2024. The
Minutes of the 187th
Meetii-ig

held
on 30.05.2024 were confirmed with consensus. . , .__

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41 a € 02

l [1 l_ V< Cd <l l! H l..l Cd 11 l- !l d E-
I j-Igenaa

item

INO.

Uj,

: flppllCatlOIl

lOr II % '

omk.' w '# ":m-q ' 42mg i ;i
i Installation of Solar Panels on terrace roof/ shed of their Office Premises of M/s. Zenstar JewelleP- Unit-II. ,, , .. , , .,.___-. ... IThe u7ithad

submitted

the application for ' -I Z 'l -1 Th I ! I (1 !
'l I 1. B j. 'rs I sJ;./\17 ".

%- 'm, :a-rrrr 'i";'.
Tfm ami !Lq: f-f-'s'qr 'q w,
-1-

: ' 07.03.2024 : vrx 'z '

& w '. 'h
-=m: %

' t 8, z qffl : xa% 0 ';'Tl?: ' a-r '

$ "

'qa :
% '% ' "my' fflh :w

:m"p 'n '

i InstalIlation

of
Solar

Panels

on
ten-ace roof / shed or t}ieir office premises. Decision : Aft:er deliberation,

the
Cornmittee approved the proposal for Installation of solar pai"iel at their office premises terrace in terms of the MOC&,I letter dt. 07.03.2024 subject to condit_ion

that

the
solar

energy

will
be consumed

exclusively for
their
own operation within their SEZ
unit
premises and
not
be supplied or sold to any other units. ix = 03 : h h

:-n
IlAge:nda-

Item
No. "03
: Application ror j' '@ m/ii';g w 'h

% 'fk
i ' I .

iInstallation
of Solar Panels on terrace iroof / shed of their Office Premises of M / s. D. i_1'q4vincha_ndra Jewels.

q-f't. * ;l/ig '.: # 'm'x ' : " 'm

!!ITTI ________: 'fazfmf % x,

'@=.
% ' 07.03.2024 * m :
r =r+. ==m=ii'i<i-ii ql";.s< =U =.m m 'h

% v '& -@-@ % '!r, =rgi % 'aj-r v
' ': i

mhp: "% €

% T's f)m
'afi"r

' -& ': ' ';i-@0':.,m:i The unit
had
submitted

tl-xe application

for Installation

of
Solar

Pa_nels
on
terrace roof/shed of their office premises. Decision : After deliberation, the
Committee approved the proposal for Installation of solar pancl at their office premises terrace in terms of the MOC&,I letter dt. 07.03.2024 subject to condition

that

the
sola_r
energy

will

be consumed

exclusively for
their
own operation within their SEZ
unit
premises and
not
be supplied or sold to any other units. lmk4 x

04 '

:
k F'w<-W---(-A-ge.Hd-a--It-e-m- -No-. 04:
Application

received i"n < % '

' * i mr H:ai ifrom M / s. Imperial Jewels for change in iPartners and sha_reholding pattern of the iCon_qpa_ny.

f.sr;'f @ vd @ q " ' ' @: The details list of the Directors Pre &, Post arc as under: . . j 11 ei f_______' € _p IJ_S_T OFj'AR'fflERS I I I Sr. No. Nam;;t,:;vious

l:,.. -Name of the Current Partners I j I 1 Shri.
Sav3ibhaj

Dhai-ijibhai' Dlxolakia I Shri. Sav3ibhai Dharijibhai Dholak.ia 2 I Shri.

(3hanshyan"ibhai Dl"ianjibhai Dholakia ') Shri.

Ghanshyam1_ihai

Dhanjibhai Dholakia IShi-i. Ra3esh Himmatbl"iax Dholakia 7 I Shri. ' Rajes]i

Hin-xn'iatbhai ' Dholakia -3 I l' i Shri Thtlsibhai Dhanjibhai Dholakia l" IShri. T ulsibhai Dhan_iibhai Dholakia l'= :SDhl,r0il.ak7!arijesh

Tulsibhai l" ffish Thilsibhai Dholakia + ISGII"iran' sh'lrambhai DhFoIl'a'lacria' l"= PDhr!il.Jia.JI_itarth Gha_nshyain__bh- IMSharlia.l7lyRaa_)esh _Pragjibhai l' Wa3es-h Pragjibhai Malaviya '-l $ iLtd
i I I

l' H=llqsiti Oq<.aiilcn Qe-T =E'l q'€

I tasr OF PRE-POST SHAREHOLDING PAffERN

I

I I I I I I Sr_ No. 1 Name of Previous Partners Previous i Profit
i Sharing i Ratio
i:r..-l Name of the Current Partners Current i Profit Sharing Ratio I Dshh"o"l'a_,.Saavjibhai Dhanjibhail 18%

, 1 8'/o I _.. 'l Shri.

Savjibhai Dh_ aniib_h_ai Dholakia 1 0% 1 0% T DSThhran'jibhai DhGohlak'Thisallyal1lbh'l -'i -Shri.

--Ghanshyambhai Dhanjibhai Dhola _____kia 3 Shri. - Rajesh

Himmatbhai I ' Dholakia

I xgi al Shn. Rajesh Himm- a-tbh-ai , Dholakia 19% ffl l' Shri.
Tulsibhai

Dhan3ibhai iDholakia I 14o-/o--' Gl ' Shi-i.

-Tulsibhai IDhanjibha_x Dholakia 10% 14o/o i=j IDShhrOi,.akl.aBri3esh 'l'ulstbha7 J---xq%-'-- r_5_i IS!h____hyo"il.a.iJ3arijesh Tulsibhai 6 IDShhrOil.aHkl.iatarth Ghanshyambhai --14% --67 Q

I-Jitsrth i Ghanshyambhai i Dholakia 14% " I l' ISMharlia,,aRajesh Pragjibhai I a' I _' 1;ha___rlia,1:R,aajesh Pragjibhai 3% l' I

-8- (-D:1-:aPv'aT:-l'd- GrotvnI 10o: 7 7

Total i ioo I I 6

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':'T U,T1T-3T11 f€-?sr "og is.io.zo,'>'i % .4-Bg 'mff % wrtfra € r # afh: jz

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% 'ia ';@ 4 'a ';!'n

mm'm, 0 i

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f. 18.10.2021 *pria;=w#fisrfmi lJecxsxon : A_tter delxberahon,

t_he Committee approved the proposal of the unit for change in Pariners &, chaiige in sha_reholding pattern of
the
Company

ii'i

terms

of
MOC&T Insliyction

no.
109
dated

18.10.2021. Further,

t_he Committee

also
direcl_ed

the Unit

to
comply

with

the
conditions

of Instruction no. 109, dated 18.10.2021.

: l' 'w @ 05 : % 'fflqr@ $ m ':J-rlAgenda

Item No. 05:
Application received l * o-h pg 'm@ <

from
M/s.

Infinx

Services Private

Limited l T Tz s 1 J"1 1 1 Frs -

/-T - - - -

; -
-1- -; -- - - 1-; .-.-

( -O 1 ) ET; 'FnT 'g3nl l l__l 111 L- IJ 17
11J 1 1-lltl1l3C

111
[lC bJ gll d Ll(_)l l
01) appointment

of
the
Directors

of
the Company. I '

-i ' ('7k-o-'i ) A- _ :._ r_"_.o' :- ______ .!- f r'.
"}'
f'l__C

o- rs M/s.
Infinx

Services

Private

Limited

(Unit-Ol) ... .1-....- :-i i- - .j
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-. - _ 1: _ _ i: _ __
r_ __ 1

_ _ jtr__'=h____TTaR, T \TaaTJT_ f7 T 'Tl"I-fl i TJ sut_+uuacu

uxb

appnCauOn

10r

Cnallge

in Apci crr

a:i f;ri'n

RT
ai'iyri;-ri +'YYX zt-il

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T):yrtyl-a-i+te

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CI IJ IJ (jll 1 L L 11 L 11 L U 1
L_l 1 L Lj 11 G L L U 1 () kl l the Company and tlie details a_re as under

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rz

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rs

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I Id =.!<l =hl -hl 1-181 d, ml <. rl-qli T 'E$ 'm p "J TEI' IQ l: The det.ails List otJ the Directors Pre Appointment &, Post Appointment a_re as under: J=rm*

' I __LISToyDIRE____CT_0_RS

I I I Sr. No. List ofDirectors Pre Appointment List of Directors Post Appointment Name

of Director I Designation Appointment &i Cessation Date Name

of Director Designation Appointment Date 1. Mr.
Sandeep Tandon Director os 08.1996 Mr.
Sandeep arandon Director os.os. IC) €16 ':i Mr.
Sudeep ___: Afanag7ng Director 27.08.2015 Mr.

8udeep 7'andon Managing :Director 27.08.".6-.15 - aa'). Mr.
Vikaram Chopra Director 28.07.2007 Mr.
Vikaram Cliopra Director 28.07.2007 Mr. Akshay Tanna Director 12.06.2024 Mr.
Rohan Rakesh Suri Director 12.06.2024 aq4"s # q'rrrrrffk*

a r=a"q-m--"io.os.:_-o:_p-*-N--prc

r'qf#prx ':N' f. ':im'fi It is seen from the above that the Designation of Mr. Sudeep Tandori has been chariged frorn Director to Managing Director w. e..f. I 0. 06.2024. __f: f-%*'i- % ';m, ' $ '

ma'% ' $ fff*r

109 ' 48.1 0.202'l$ _

_ :l_ r ___'l :l

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r%
("%
1'
T's
a Decision : After deliberation, the Committee : i approved the
proposal

of the unit for change :in designation &, appoint_ment or the Directors ri'F
tht"

nrimn:qrnz

i'n
+pt'i'nq

rsr
M'nrRr.'L 3 l "f' T'm!.T"Fi' "F 'i' Q <. l-1 '11Th u !l 4_< (71 d *

$ ' '@ ' t ';!h ms :, 't"";a%"sr "109, ' as.to.:zoz'i

*i 'q
y-")' v * 'Aqr fa'uri q w @ 06 : - % i 'A "@

lj-
A l- -
J

L l-1-

.L -l
lj A 1 V 1 (_/ %- (A= - Iristruction

:t-io. 109
dated

18.10.202]. Further, the Comn'fftt.ee also
directed the Unit to comply

'w'th
the conditions of Instructio:t'i no. 109, d..rted 18.10.2021. _B_d_a

Item

No. 06 : Application

received a % "q W % 4" 6r-ri li% (-01 ) * : mr H,:sn'i from M/s. Infi_i'm Services Private Limited (Unit-01)

for change ii-i shareholding pattem of the Company. 7

i.,_ . ..__.

_ . *i-l'-JT'i-Z-Z

.- . _. . -. :vev

t'qr

(;y;-t-z_o-t)
q
M/S. ln:hnx Services Prxvate Limited (Urut-01) 0 §-H %-i si

'z ', ,-H

had s'cnyrnitted the applicatic.in for
change in

r __ ___-b

r_ r=____ .
-1
C r ri i-pl'i rilrli'n (J
11 gf-fpr-n

rsF
+'li ri
('ri-i-ia:iy Y7
zi-i A rl I y 3 q 4.

y. .. a L J i.t_i l- 41 kj Q 1_L1__L15

H i_i L Lu ill ljl Ll 1 L u (jlll P ell l _y

at l LL the details arc as i_'irider : I I fiL_nme ___PRE AND POST LIST OF DIRECTORS

I I I I I Sr. No. List of Directors Pre-AppointmenI----j-L-is'tof-DIre-c-torsPost-Appoii'it_ment I Name of Director Designation I

D-IN Na_tne of Director Designation DIN 1 i Mr. i Sandeep iTandon Director 00054553 Mr. Sandeep Taiidon Director 00054553 2 : Mr. Sudeep i Ta_i'xdon Director 02214657 Mr. Sudeep Ta_iidon
i Director I I 022 ] 4657 3 IMr. iVikrarn i Chopra Director 00311827 Mr.
Vikram Chopra Director 00311827 fiira* 4 k m @ ' _PRE AND POST LIST OF SHAREHOLDING P_ATTERN I I I i Sr. No. Name of the Shareholder W Pre-Sphaatrteehronlding I I Pre-Shareholding

iI Pattern I -i No. of Shares -fieHr-oc-lednifnaggel No of
i Shares Percentage Holding 44.46 I 1 2 Mrs. Veena Kumari Tandon Resident 28,01,670 1,91,700 sg.go'- i 4.10 27,51,670 Mrs. Gauri Tand.on Resident 1,53,500 2.48 3 4 Mrs. Priya Tandon Resident

I 1,91,700 zl.. 10 1,66,500 2.69 i I Tancom Electronics Pvt. Ltd India company 2,48,265 5.31 ] ,71,333 2.77 5 .E-Iiren Kulkarni Resident I 8,640 0.]4 6 Ashwarya Gupta Reside.i-it I l- 1,459 0.02 0.05 7 KIA EBT Scheme 5 India_n Trust l_ 2,899 8 Norwest ' Capital, LLC Foreigi"i ' Company ix,zri,gbx i 26.60 I 14,55,442 23.52 9 Ironman Asia Holdings II Pte. Lttl Foreign Company l- 14,77,466 23.87 I Total 46,77,297 i 'i-oo.oo I 61,88,909 i ioo.oo 8

l...-... _,. .,_____._717,- !-J--J"'-.'-7,.-,,.,

.. , .-. ..--l TT"'i I '-'-IU !-!ff %- , 'T 'fl T17R E-TR5nl, fW*'r iog ' 'is.'io.zo:_'i % ;r<

%hmh u 'q xmq € f, i : 'qm-q * ' t ei ' mw, ' 8 '{ < f4s'r I ' iog,
18.10.2021

*=rffi=m v * fdqr
i _____uecis;on : hztcr aenberation,

tlxe
(.:ornmittee approved the proposal of the unit for chai"hge in share}iolding

patteri'i of t_he Compa_ny

in terms of MOC&,I

Inst_ruction

no. 109 dated 18.].0.2021.

Further,

the
Corn_mittee

also directed

the
'Unit

to
comply

wit_h
tlie conditions

of
Instruction

no.
109,

dated 18.10.2021. I w @ 07 : % fffs: :
k lA_genda Item No. 07 : Application received I fA

'% f-ar <-r-

i ___. _

B_a_

r__ _C"s

"'-

.-..

fror.n M/s. Infinx
Services' Private Limited tT Ti'i i+_ n El

f'rvr

rh Q rs rrrs

i'n

ripe; rrsh a +i rii"i

Ri '!'IT'T' 1Tl1't" (',-U5) U 'aTTT -3'alTI I 1;;,',,';;,..-:;%.-,";';.':..:;;.,,';'::.";:; " I _% C f .. _

C'_-. _ _ _;

t""i_t'% i
.. rx _ _ _.

%. I-M/s. Infinx Services Private Limited (Unit-05) i "I'F"V 'a'

(TFTZ-05) 'T '% fffgr4 'w :k $

#:" % C"s__ _ __'
_ C'. _ __,
r"v

("1 subrnittcd

the

application

for
change

in designation & appointment

of the Directors

of !.1_
_
ri

__i l_L
__ i _ h _ :i _
. _ _
_ _

i ..
I mT" 3 ','d l Wl -, l-l-l < Ill l-l ';) l-11-I l ,'. 6. nc bompany anti u-ie aer.aus are as unaer : -r_'s__ _ I"

r"s

!""l

r's

r"s

_ra

rS
r""

('s

-l_ Tffl?T"'FT$I I-l%lr-h Zl'. I-l:il* =+. -ll?"+,I q;l ==t=l 1==1==14.'JI I-lui'g: The details List of t_he Directors Pre Appointment &, Post Appoi.n.tment are as binder: ft't_____sm6"d L_IST OF DIRECTORS I I I Sr. No_ List of Directors Pre Appointment List of Directors Post Appointment I I H;rn;t: I Designation ' Appointment & Cessation Date Name of Director Designation Appointment Date I 1. Mr.
Sandeep Ta_ndon Director 05.08. 1996 Mr Sandeep Tandon Dii-ector 05.08. 1C196 I 2 jar. Sudeep Tandon Managing Director 27.08.20.15 Ark.
Sudeep Tandon Mr. Vikaram Chopra Managing I)irector 27.08.2015 3. Mr. Vikaran'+ Chopra Director 28.07.2007 Director 28.07.200',' -l I Mr. Akshay Ta_ixna Mr-.Roh'a-n 7akesh Suri Director 12.06.2024 l_ I Director 12.06.2024 __'

j_l__ _ J:1 .

_______a

.-
.-. - -

l
f___l

"1. _' _ _ _ClA. _. _
__'

r"r _
_ i"__

. . _ F 2T Tllff f TFF'!/7 f[E'E!X;T W JT 7U. Ub.2U;!4 ?T T-.!!TEF T Tl4fJ FR!?l'ffi g'nT fl 7 7,- I fi It is seen fi-om the above that the designation of Mr. 53udeep "j'andon has been changed frorn. L Director to Managing Director w. e..f. 10. 06.2024. 7 I !!_: f<-fC*r $ w, i")

mm € fff*r

:iog " 18.10.2021 $

% f€ qrd %

h "F '@ -rh 'x fig " % wl :@ ";'< fii , ' *

"ffiqr 'r iog, '.Th 18.lO.2021f !!T-ffl -=q y-ig wl 'q 'ift "ffflqr fmi 4 w @ os : *q-+ % t. W '@ Decision : After deliberation, the Committee approved

the
proposal

of 'the
uni.t
for
change in designation &, appoi_ntment of the Directors ' of
the
Company

in
terrns

of
MOC&,I Instruction

.ito.
109

dated

18.10.2021. Further, the Committee also directed the Unit t:o comply

with
the condj.tions

of Instr'uction. no. 109, dated 18.10.2021. I _ l'A-;enda Item No. 08 :Apglication received I -

a_- C!i_

Th r
l'%
r'K

.a o
r% ('s ' I r-.,,

i.,

r.,c-,.

(_,,,..:..,

'o,:,,.,+.

T :.,.;+-,i % FJT l.!, 4€ "-1(4 % I a'+id +!l U I "l )A a:sl

'= 14 < d I <d hH d: (@_-os) -@

y Hii B'=;.=2,i2:,I:"""=";-"=""="""'=" 9

fzff (';@_-05)
':=x ' : imm

'q"f'

$ % maa'

r_____

_ _____'l

_l M/s. I-i'ifinx Services Private Limited (Unit-05) had
submitted

the
application

for
change

iiq qh>rplin'lr'linc

n.:il+prn

+hp

nn'mzg-n'v

:_mA T'f'TT 'TT '3TR

'(: -a"--a-a----a-!-i

F-'=-o"

"'a

"""k"""J

'-"" tl"ie details are as under : lhm

!1 'ix e '

I PRE AND POST LIST OF DIRECTORS

I I Sr. No. List of Directors Pre Appointment List of Dircctors Post Appointment I I I Nan'ie of Director Designatirin DIN Na_me of Director Designation DIN 1 Mr. Saitdeep Tandon Director 00054 553 Mr-. Sandecp Tandon

i Director 00054553 2 Mr. Su deep Ta_ndon Director 0221 4657 Mr.

Sudeep Tandon Director 02214657 3 Mr. Vikrarn Chopra Director 00311827 Mr.

Vikram Cliopra Director 00311827 T-"y €'@ 4= d k m @ ' PRE AND PI)ST LIST OF SHAREHOLDIJVG PATTERN j Sr. No. Name of the Shareholder Residential Status Pre-Shareholding Pattern Pre-Shareholding Pattern I I No. of Shares Percentage Holding No of Shares Percentage Holding 1 Mrs. Veena Kuma_ri Tandon Resident 28,01,670 59.90 27,51,670 44.46 2 Mrs.

Gauri Ta_ndon Resident

: 1,91,700 4. 10 1,53,500 2.48 3 Mrs. Priya Tandon Resident 1,91,700 4. 10 1,66,500 2.69 4 Tancom Electronics Pvt. Ltd India company 2,48,265 5.3]. 1,71,333 2.77 5 Hiren Kulkarni Reside'iqt 8,640 0.14 6 Ashwa_rya Gupta Resident 1,459 0.02 7 I -KIA EBT Scheme 5 Indiaxx Trust 2,899 o.os 8 Norwest Capital, LLC Foreign Compa_ny 12,43,962 26.60 14,55,442 23.52 g Ironmai"i Asia Holdings II i Pte. Ltd Foreign

Cornpany I __l- 1'-'i6-6-JO-0 14,77,466 23.87 I i Total I

lTh-b7qj-,ig-q- 61,88,909 100.00 I

-'-Q" %';

, ';{ d0(_%yl '')'(

D____eC________iSiO_____n: After

deliberation,

the
Comm.ittee nyri I 0g f

I B. I @.z@r) I % 3 4y6 % a-pprovcd the proposal of the unit for chai"ige *-i-.**fv'-s,-$<ffi

1nShaell01C11_T1gPal_1_ernOflheCOIII1P-'u-Yl'-.1 lt Oi ii -,

f 8 i @ fff*r
'ermS' of MO("I In,struc.tion no. lo9 da'ted 18.10.2021.

Further,

tl'ie
Committee

also <rry iog, " 18.10.202] * q"Th "m 'q'mq directed

the
'[_Jnit
to
comply

wit_h
the "" 'T 'e "" Th"
conditions

of
Inst_ruction

no.
109,

dated 18.10.2021. l "x @ 09 :

@ x -'-i":-'

' 7 Agenda Item No. 09: Application received

, Irffi

% 'Am '

yrq-ii"m
I '

@ m Hmi '
i from M/s. GND Atlanta D'ia_monds LLP for I setting up a new unit iiai SEEPZ-SEZ.
i I %_

t _ _.
' _ _. _ __'
. _ . _ _ _ _ rs
%. rz

I M / s. GND "- A-tl-anta Dia_monds LLPhad -. IFJF'

q Q
'fl- 'f'Q Rl"IT ' 203, -4r
m'e 1, ffiq++, 41ix-i.4u=Ejs q'

i ' 616.70

-

g- -n u vm 360000.00 m*

$ m'-r -mfz ' i, "ris

@.

' i, mm/;

;x,

/;d-a
w,

;ffi;a

m 'q $ Bb ai CC___ _ _.v. _

._ . '_ C!i
._.

.._ _
1 _ .r% _... o-
_

("%__ submitted

t_he application

for
settirig up
of a new manufacturii'xg unit for Diamond Studded GoIfd
Jewellery, Labgrowii Diamond

Studded ' Gold
Jewellery,
Plain/Studded

Platinutr.i Jewellery,
Plain/Studded

Silver
Jewellery, ' St'tdded/Plain Gold Jewellery at Unit No.203, Block

No.
] , SEEPZ++,

SEEPZ-SEZ, , admeasuriitg

area

616.70

sq.mtr

wit_ti
an "; T T % T

raF'! '!Tri ___f: f-.- : m,

: ' ;ftn:zffi 4 ;sia%s t4i:au,r-iff 2, t,t- = *5 = '8, , '

'r;< 31T'!W,

: ;n
;x,

mi/':

'r- m, q*/

31T,

'm*

31T'!T1'JT : ' iThr; s,r= ':@ ftf$ ' @ gowrn * 2 7 i i-ia"r 203, ':

1, m++, m-q-'i- 'ff , r 2006 % ' 17 h is %- 360000.00 @ 'mff

mq 616.70 w )fh. t *mrr' ii I annual capacity of 360000.00 nos. Decision

: After deliberation,

the
Committee approved the proposal of M/s. GND Atlant.a_ Diamonds

LLP,
for
setting

up
of
a
new manufacturing

unit

for
Diamond

Studded Gold
Jewellery, Labgrown

Dia_mond

Studded Gold
Jewellery,
Plain / Studded
Platinum Jewellery,
Plain/Studded

Silver
Jewellery, Studded/Plain

Gold
Jewellery.
at Unit NO.203,

BlOCk N0. 1 , SEEPZ++, SEEPZ-SEZ, admeasuriiqg

a_rea
6]6.70

sq.m.tr

with

an a_nnual capacity of 360000.00 nos. in terzns o'f Rule 17 &, 18 of SEZ Rules 2006. I l 'w @ io : mf @ -m ' : '1 'm: lAgenda Item No. 10 : Application received v:':eH:H =;€ iii yi=q:jz Pf €< (7f'h-n) 'n:' 53'ffl ___1;rroOi'na,;/',s,,Jl.enw!cOlefx Pvt. Ltd (UnitJ!) For -i,"+ili H i.4s{j-z Pg-iq 2006 *f'r 19(2) € ;a- -Th e "a ff%q % '

fy-r m k 'i'r

agfm ?T';!IT *i 7T"-he--u-n7thad submitted the application for iBroad Banding of items in terms of Rule 19 (2) iof
SEZ Rules 2006 and the details a_re

as iindicated below :- 11

{;:iF)iirui =Q q%y:i % <Hqa EXISTING APPROVED 1.EMS OFMANUFACTURE ;- Sr. No. Descriptioi'i of the iterns to be manufact'etred Approved Capacity 1 Plait-i Gold Jewellery, Plain Plati'i-ium Jewellery, Plain

Tita_t'xium

Jewellery,

Studded

Gold Jeweilery,

Studded

Platinum

Jewellery, Studded

Silver

Jcwellery,

Studded Titcu-iium Jewellery, Studded Palladir'tm Jewellery, Cut &, Polished

Diamonds,

Platirrum

&
Polished Diamonds, Platinum Jeweller'5r & Combination Thereof 186000.00 2 t") Silver Studded Jewellery 25000.00

Silver Plain Unstcidded-'J-e--wcllery 7000.00 4 Brass Studded Aa'xd Unstr'idded jewellery

0.00 5 C_opper Studded And Unstudded Jewellery

0.00 6 Stainless Steel Studded And Unstudded Jewellery Gold Morintings Silver Models Ai'id Mountings 0.00 7 10000.00 8 2000.00 g Gold
Platinum Silver

Bn:irizc

Nickel

Stainless Steel Palladium Brass

Studded wit_h Mother of Peai-ls
or in combine of Diamonds,

Prccious

& Sen-ii Precious Color Stone, Peai-l and CZ 5oA of FOB value of export of Previous Year 5'Vo of FOB value of export of Previous Yea_r 10 Studded

&, Unstudded Bronze Nicklc Jcwellery with all types of Stones. sii<irjo aT,: dT2aii wi=4aq.' PROPOSED BROAD BANI)ING ITEM : Sr.. Descriptmioannouffatchteuriteedms to be

I Approved

I Capacity 1 ' Imitation Plain

Unstudded

Jewellery

iii Carboi'i

Fibre,

Cobalt,

Cobalt

Chrome, I Damasc'c'is

Steel,

Shapphire,

Tungst_'in, Tantalum, Tungsten Ca_ribide, Zirconium l&, Silicon. 5 oA of FOB value of export of Pre,vious Year I j _ 5 '!/o of FOB value of export of Previous Year I I 2 Plain & Sti;idded

Go]d,
Platinum, Sihier in
combination

with

Ca_rbon

Fibre, Cobalt,

Cobalt

Chrome,

Darnascus ' Steel,

Shapphire,

Tungstun,

Tantalum,' Tungsten Cari'bide, Zirconium % Silicon. Decision:

After

deliberation,

the
Committee approved

the
proposal

of th.e unit

for
Broad Banding

of items

i.e.
5%
of the
FOB
value

of exports of the previous

year
in terms

of Rule 19
(2)
of
SEZ

Rules

2006

subject

to
the followii"ig conditions : 12

fn SOpE 'gl (a) Specified

Officer to furnish

comments O?] the proposed broad lianding items & [TC(HS) for tlie same. (b) the
Unit to protride the methodology of ascertajn.ing

the
composition/%

of content of gold/silver/platinum in the finished

product

and
submit

it
to Specified Officer. Specified Of[i.cer to examii-ie the same and furnish the report at the earliest. Agenda

Item

No.
11:
Issuance

of
Show Cause Notice to M / s. Immense Jewellery LLP for Violation of Foreigiq Trade
(Development and Regulation) Act, 1992. The
Committee

was
informed

that

the authorized

represeritative

had
'taken

the goods

from

the
SEZ
to
DTA
without pc'i-mission and
payment

of applicable duty thereby vio]ating tl"ie provisions of Sectioi"i30 of SEZ
Act,
2005
read
with
Rule
47 (1) of SEZ Rules 2006. Decision:

After
deliberation,

the
Comrnittee :i'xoted the said violation and directed Specified Officer

to ii"iitiate

the
process

for
issua.i-i.ce
of Show

Cai.xsc notice for ad,iudication
of the matter under FT(D&R) Act, 1992. Agenda Item No. 12 : Issuance of Show Cause
Notice
to M/s.
K.P. Sanghvi International Pvt. Ltd for Violation of Foreign TraAe

(Dei.'elopment

and
Regulation)

Act, 1992. The Committee

was
informed

that the
Unit had
taken out: 143.39 kgs.
of silver &, silver findings against the permitted quantity of 70 kgs i.e. 73.39 kgs of excess
silver and
silver findings tbereby

violating the provisions of Rule 41 (1) of SEZ Rules 2006. Decision : After deliberation, the Committee noted

the
said

violation

and
airected Specified

Officer to initiate the
process

for issuance

of
Show

Cause

notice

for adjudication of the matter under FT(D&R) Act, 1992. Agenda

Item

No.
13
Monitoring Performance of M/s Ashir Services Pvt. Ltd 13

____i_i'

y_i..__

.. r's.._

s..

+' rs

. .('
(% .- _ -.

_ . I

. .
,
. . ,
I 7,,,_,1T"fl.:l-.'g'Tln(T"'i4T;'F:,9R'a 'TFIT 202.0-2J_1 (rormerly

Knowart

as
j-l_ncliorcert Analyt.ical India

Pvt.
Ltd,

lJnit

no.
101-B

SDF-TV, SEEPZ-SEZ

for
the period

of 1 yea_r i.e. 2020-2].._____ ,,_

2020-21
'' $ f5 ' J$j,§"'J7J-- J' The

nni+

h;qs

s'i'ihmi+terl

fhe

APR

f<sr

thi- I '! n T' ' "'H gl l 'r ':ff l

€ mw
z % ' 2020-2 i *
% ' :k. ;ar m *

"-m f4'v mu mi period

2020-21

duly certified

by Chartered Accountant.

The
export

and import

data for the period 2020-21 was retrieved from NSDL for cross
venfication wit_h data submitted by thc Unit iri__t_h_ e APR. ________f:

-f"T % <, ' 0 2020-21 @ :

:
irf ' '=& ;.na w

mr J % " ' %- 1 @ 7: u ' i 'Fug'r fmi Decision:

After deliberation, the Committee deferred

the
monitoring

performa_nce of tl"ie unit

for
the
period

2020-21 and
di_rec.ted to re-exami_ne

the value

of the Export

vis-A-vis NFE achieved.

'x ':@ 14 :

ffi',afz

I I ' Q
'=ry:'r '=F'r

'>'

s'riiX

"irv'in

a"s

oros

')') I Item
No. 14
: Monitoring

i I 'l I "i ".b 'TI L al '( '-TI I "l "I I '-I 01 -{ I a L'J I U- I I fl I '- I U I I - Ll :
zq'# * fi 'q 2020-21

:k 2021-22 e :

'- qf= f%')f @ ii ' %" #

: $ 'mW '8 .
_
%.
f_ _ __ . _ . _ _ . n
_ . . .. Th. _
_
_
_
_
_ -i
_
_
_ _ _ _ Performarice of M/s. CI2 Jewellery Pvt_ Ltd for the period of 2 yea_rs i.e. 2020-21 &, 2021- 22. The

ru"iit

has
submitted

the
APR

for
t_he period

2020-21

&, 2021-22

duly

certified

by ('ho'rl'rsreA

Arrniin+a'n't

TTIP

pyzrir+

:'inA f i ffi T"'ff!IW R- 2020-21 3[ 202 1-22 ;0- : % fhg ffa" k ' hr gm '

;fflr * ii rmir -mi impor;'d;ta"for"t_h'e-p"eriod'2'020-"2'lP"&'20""2'l- I 22 was

retrieved

from

NSDL

for
cross verification

with
data
submitted

by them in the APR and same was found satisfactory. __f:f-fk*'r % m,
-g

2020-21

.* 2021-22

' % fc-g
% wem w a-m ,
q-g

2006 : " 54 % < ;n4 lm r< 8 % ' mi Decision: After deliberatiori, the Committee L noted the performance
of the unit for the
i period 2020-21 &, 2021-22, as the unit had
i achieved positive NFE on cumulative basis m terms of Rule 54 of'_SE3_Rriles 2006.
'

m: @ 15 : ti gnea 4a<t4)"2a=i

=iri ti i .- 2 _i Q 1T'l S _1 11 ': C.n 7 tJiO

':'l"-

r I' Agenda

Item

No.

15:

Moriitoring :'115 '-l C I anal I l'l C':i, %I ' l C 'l a4 S Olj / -u kl O, '-15 'I I " I '!al I I '% I (!(i ' I ' (qffi), '-, mM (€) % 2 "d * ': qm '

- - - - _ -_ - - - - - - -.a .r'-._

_ _ _ ':'

.Cl_ _ _ _ _ _C'... I jerforn'.iai"ice
of M/s
Praxis
Interact_ive Services

Pvt.
Ltd,

Unit

No.
607-608, 2U22-z"l 3TR 2U23-24 $ TJ Ya'eT"ffi "'F, T'I

I I i i I I I Multistoried

Bldg.

(AC),
SEEPZ-

SEZ, Andheri

(E)
for the period

of 2
years

i.e. 2022-23 & 2023-24. 1-i-ii

2022-23
:A-< 2023-24 * : $ $ '

'4n '

-& 'qi v ' *

% ww ' i :f,

'@ 2022-23 ai 2023-24 'm 0- f a': arma h m

s'l< 4j ffs'lx-i-i=h qiqi 11!II fW'q: f-bsF % ;m, '@@ * 2022-23

afrr 2023-24 * : % 27 =rt % wqm u :m .r l..
_. '#C

_ t
'

_ _ l'. _ f'-_

. .._ _ _ _ - .-.

'l_

.(___.

. The

unit

has

submitted

the

APR
for
t.he period

2022-23

&, 2023-24

duly
certified by Chartered

Accounta_nt.

The

export

and import

data for the period 2022-23

&, 2023- 24was

retrieved

from

NSDL

for
cross verification with

data submitted

by them

in the APR and same was found satisfactoiy. Decision:

After

deliberation,

the
Committee :i.-ioted
the performa_iqce of the unit
for
the ii, ' I ? U"'!' ffff 2(_)0(:i '==F; 1 :4 period

2022-23

&, 2023-24,

as the
unit 'nad I"FT. "E 3nF=TTT

".__ l!:cThm_fe;eQd?_,,___puolseiti5v4eONfFSEE basis in 14

i ' vf

w #0-;a--rl'w---Th-:#---- i

,il T * h -& * aw w r'm-

r imf$ * . 'q f0 i=.: ' % * iB 'd r m- T4 Oi j-F-u-r-th'::'r"'-th-e---Jomrnittee also condoned the i delay of 31 days in filing t_he APR for 1 yea_r i as the Urhit
has
applied

for
e'6t
a_iid this
is i only one such instance of delay. I

-a

s-_ _ '_
l"%
't'Y""< -' l' i =hl!q-11 Jlu 6 ib : ' 'SffEF.- "7aTQ'?-F;fl M I i l'

"rxr pn"y. grio

iAgenda

Item

No.
16
: Monitorine

I A l -( 'l '- I %' l I a I '- al- 5 % I a I '- ' I S 'l u IJ t "_1 l..l IJ ) 'H fj '1 I ' I (al I I "l I (a'5 ' I (T7Tff),

3:' (t) :
1 'Ef-'a 'IT-fi' 2024-25 -@' lm

rh xt'r -=h %-ria-fl'i :+ 2024-25
" % '

---am '.u-u%i -llt==h p.li= ''

@i "s 'f" @ - -y ' : % mq

'g :
To-r<

2024-25 @ '
f$

i mr hr 'i'm * *

i ______f: 'f-f'ksf

<, fl

2024-25 '!m ;* f, " $ xp'i 'q'-< 'xr ', 4h 4 :'e

ti,=i'{j.z i"aqu 2006 : % 54 % arpr n' Performance

of
M / s Praxis

Interactive Services

Pvt.
Ltd,
Unit

No.
607-608, Multistoried
Bldg. (ACi
SEEPZ-

SEZ, Andheri (E) for the period of 1 year i.e. 2024- 25. The unit has submitted the APR for t_he period 2024-25

duly

certified

by
Chartered Accounta_nt.

The
export

and
import

data for the
period

2024-25 was
retrieved

from
NSDL for
cross
verification

with
data
submitted by them

in
the
APR
and
same

was
found satisfactory. Decision: After deliberation,

the Committee noted
the performance

of the unit for t_he period

2024-25,

as
the
unit

had
achieved positive NFE
on cumulative

basis
in terms nF 3TITR! 6Thl<.lc% I!,-It!,'hq qllJ-l=.-l I-h!l '411 IRule 54 of SEZ-Ru- 1-c-s-2- -0-6-6.- '- ----- --- ------- -- I i w # 17
: ' '

'M
I I I E'ErF

TT * -i -77;F 2T9TF-T- "insa

Q") -R-
;r + i

Item

No.
17
: Moriitonne

I I " I I J '-"' y '% I a I ' 11 h ' I a"l a 4 "1 "al I k I Z l-I LL 'L 0 a"T' I "l al I O 'T' fi-i:i' wpf-r *'fi Performance of M/s. Quinriox Consulta_ncy Services

Ltd,
Unit II fcir th.e period of 1 year i.e.__2_022-2.3. i'

2022-23 @ : $

..l_

_.('<

C_.
1
('
rs

9
r-t

%
t'
y

s I

Thp

,.,,_,;+
.,.

.,,.-....,

,,,,..

,..

F,,

+,. I ' l i 'i' W '(l fl 'Itr ff ffl x

*-m
% mg $
'

$ '% 'n 2022-23 *
:$

"a;z'mrfiH=l 4;it-i-i-i==+. '41!1 11!11 !___: -s? % m,

2022-23

€ - ' % f,

% wqm w z f.r,
8 :'i is,=i=ijz P'-u-i zuob $ T 54 % -@-4 3Tr'-T'R'l(!Hila!lr'Mi I(,ll_i'%){ (if"jci iThqrmi period

2022-23

duly
certified

by Chartered Accountant.

The
export

and import data for the period 2022-23 was retrieved from NSDL for cross verification with data submitted

by kl"iem
in
the
APR
and
same

was
found i satisfactory. I Decision:

After
deliberation, the Committee noted
the
performance of the unit
for the i period
2022-23,
as the unit
had
achieved positive NFE on cumulative basis iiq terms of Rule 54 of SEZ Rules 2006.

v< @ 01:

I

'-'- P

-'
-;
-"'+
="

-& Supplementary Agenda No. 01 : Application

I Q t I I Q,
"1 ' I I !11 ',, 9 a I 'TI I kl <', t1 al I ':+i I 'Ti I ? I 'S "l I 'S ' I H n*ny % f-,
'sm'r Hmi * ' % %: <-$ € m * g ' !-TTI received from M / s." GJEPC for amendm.ent in broad

banding

of services

for
their

Unit, Mega CFC. GJEPC

had
submitted

the
request

througb. E-mail for the above proposal. i _ I l 15

'i . i I" i'
l
' i " ai ' l' al :"

'i " l '- I
' 'l I i t' )'i.l i.'i 'li a 14 i t ii : t'i t. t : t ti lx i : i . i l ( i ta I ) : I 11 'II l i. : i I t i : i i r a (:i i : : i i 16

I ___ _- I r

I I Ag"'enda It"e m" N.

O= T"W Subject

_ 3-1.052024-d-------tw--- ' -* 'pi Confirmation of Minutes of the last meeting held on 31.05.2024. - r
Th "'}
la"i I"
Cl----Z

ffl Remarks lAgen7aItemNO. Ooli _l

. ._. '[

W
U2 Agenda Item No.02 -H"-dR v<m(l U,sL!,=:d'll

%FI"E
11 '

ml k w '#
' % uu # Permission

Letter

issued for
solar

panel

on !dHlt.-l -hl '.R-dl-II Application

for
Installation

of Solar

Panels

on terrace roof/shed
of their office premises
of M / s. Zenstar Jewellery LLP - Unit - II 05.08.2024 'r

3T1'.'T

03 Agenda Item No.03 I h. '

m/h w =:'rc

% 2
i Application

for
Installation

of Solar
Panels

on terrace roof/shed
of their office premises of M/s. D. Navincha_ndraJewcls Permission

Letter

issued lf2o5r.072sO panel on I I '
';:04 i-i- *-,-"--) h----mfz----

$-fJ-----1 j Pprmissinn

T.pt+pr

is.s.ni:tri I "=ll""l"11" i AH-R4 =a'llR=!m -=MTHm';§3tTl Application received from M / s. Imperial Jewels for
Change

in
Partners

and

Shareholding Pattern of the Company. % fffsrm :4 '-ia-ii=i A 'l i"(=i=X-i zl< =4 'F % r"%
Th r
I""% r

Th r"> r Th

r'%
_ . . for Change in Partners and shareholding pattern of the company on 26.07.2024 : @m ' ';:05 '--Permission

I,etter

issued ' fnr

(".hangr'

in
rlr'signq+irin %lgCllud ILL-111 lNtJ.l_lJ InL!, AR-R4 '=41a'h-'1'-R-1 Hlala-l ',ll6=ld lmlud4 (%Hd-O l) '€ I -' Hmi Application received from M/s. Infinx Services Private

Limited

(Unit-01)

for
Change

in Designation

&i
New

Appointment

of
the Directors of the Com_p_4_y_.___

a-a

---=-b-

----b---o---- &, new appointment of the directors of the company on 26.07.2024 I .__
__-

. - r-T-in' _ : _ _ : _ _ T
_ i- i_ _ _

: _ _ _ _ _ j

l!,h:-nT AmT+= nU: " % 'e '=__ u % I m ! N !l B '=il-'h-l all

Cxfxl

.fx

_ _ .1

l .____ ___. ;er:7;;;t,;,; ,,;;;;;. ;;;;ei,, I n6L-llua ILL-lll lNU.LlU ff l ff (7-O l ) H 311 'n §3Trl Application received from M/s. Infinx Scrvices Private

Limited

(Unit-01)

for
Change

in. Sharc__ho___ld_in_g_Pa_t_tcrn ofthcC_ompan__y_.

i *f € sJ4 q==:-us "A Hf"(<J-i xl< 4 "---%----' Tz
Th C r%.

(> ('s 'i

i
(>

._.
_l 1;26attOe @m " 07 A rvzy A z
T+z'

ATri n 7 i--P-ermission Letter issued I fnr

Chqnor

in
rlesionqt'irin jl 6L 11 u a l LC ill l N U . U I I('IU, 4-RHI '41"h'latH HlaRl-i '=11dald ImlAldd (%H&-Ub) H ' mr Hii Application received from M/s. Infinx Services Private

Limited

(Unit-05)

for
Change

in Designation

&, New

Appointment

of
the Directors of the Company.

-----5-

----t)-------- 8r, new appointment

of the directors of the company on 26.07.2024

--:'-f-'!a-=_ HR('y

-)-

--5
r's-

I TI____: _ _: __

'i a.a_

: _ __ _ _ _i 't<-q <-r ,

us A z==x--l-

T+ - -

AT - l"1 Q % !2u 'qF5fl Tf '% i314 q %l %l !l r$rl46
Y errnlSSlOn

J-eTIler

xssuea _r' ___x

ry't

a.
()

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_x
l

____.

fnr
nhqngp

shqtr'hnlrling 116 C 11 u a l LC 111 l N u . IJ 0 ""' """ ""' ('l"-05) ' "" " "6"
-p-a- t= :e-r-n--o'f-t;-e -c-o--m-p-a-n-y---o-n" Application received from M/s. Infinx Services

26,7.024 Private

Limited

(Unit-05)

for
Change

in Share____ho_____1ding_Patte_r_n o_f_th_e Company. ';-l

3 i
r % % W i

LOA haS been iSSued -r-Or '

:m",

og Action Taken for Approval Committee held on 18.07.2024 17

A _ _ _
j _
T h _ ___

'If T _
11 l"i

-'-----r--

-- ""'--- ---R--i

-)--

--

Agenaa it(jIl

lNO.U';I admldl ,<l!At<u gmgH'll H zl<<s 'alH pal I Application
received from M/s. GND Atlanta Diamonds

LLP
for
setting

up
of a
unit

in SEEPZ- SEZ. i @ "# '

fq '-m

' (-n)

Hmi Applicatior'i received from M/s. Jewelex India Pvt.I__.it_dlU_p_i__t-II)fo_iH_Br_oadBan_d__ing_of_Itcm_s._ sctung

new

unu

on 29.07.2024 ' :

10 Agenda Item No. 10 Permission

Letter

issued for Broad banding of items on 29.07.2024 @'n

11 Agenda Item No. 11 ,-'--'trfi-------f0s-ff-------(f-.------ti:---- Pr-)zis-i)xffiPiiq, tggx':my* % 4'il(Ul mdl-'jl ri'i'f?u '3T"ffi f%'lT 01 Issuance
of Show
Cause
Notice
to M/s. Irninense J'ewellery LLI) for violation of Foreign Trade (Developm.ent and Regulation) Act, 1992. .r% l _ _ . _

a ('%

('%

. r's r"s

. .- ... .-

% Minutes forwarded

to S.0 to
imitate

action

on issuance of SCN I I!-

AmT+= 11Q2 wsr<(i=i-mu

q< i=ii-iqu-i) xt,

issz*

+vunur_es

xorwaraea

to
,b.u +n
;m;fptrh

gr+irin

nn fl6 L 1 1 Ll(l l LL 111 l N lJ. l aZ &!d % Ing H(-RT'ffi.'Tl. (-lt4=ll '=4d(-1!Vl-R-1 Thl Thl(T mm'i Issuance of Show Cause Notice to M/s. K.P. Sanghvi

International

Pvt.
Ltd.
for violation

of Foreign Trade

(Development and Reg"'i:ilation) Act, 1992. issuance

of SCN i @ : "; 13 I A ryzy A a T+z Mri 1 Q xt;r *

. -J- "fl Committee

noted

the ' rlpfpi'mpnl' n 6L 11 ua l LL ill
l N U. l J ('='ffpd g-lll=.ll&-h=-l
€14!1 '41a==l& IHI!i;TnHT '

m) 1 d *

2020-21 * % Monitoring

of Performance-

M / s. Ashir Services

Pvt.
Ltd
(Formerly

Known

a.s Anchorce:rt Analyt_ical

India Pvt.
Lt.d) for the period of 1 year i. e. 2020-21

_ _ _

C!L C

_ _ _

1._ ('1
Th r's

r' Th

(A (a 4
4 +1 1 la 4 4 L I I j ,

;

,, '- f

f g<61 Zl'4ej-1 -I<( 14 Agenda Item No. 14 " T"a!?Fi' "f=

C12
(l '=11ffi<d l('l IAI=%; 2 : m'mpopo-pi *2021-22 ** % ' Monitoring of Performance- M/s. CI2 Jewellery Pvt. Ltd for the period of 2 years i.c. 2020-21

&, 202 l.-22 W l u T1'5 i Monitoring Noted I 'r

i5 Agenda Item No. 15 ixt;r *

tm-,-Q-C--s--ia-:l-fl-a- Cl-- -H i----';IT-. ' 2 m;q * ' ' 2022-23

2023-24 % % Monitoring

of Per_formancc-
M / s. Praxis Interactive Services Pvt.
Ltd. for the period of 2 years i.e. 2022-23 & 2023-24 i =t'r;aa<

Monitoring Noted '@n 'm'

16 Agenda Item No. 16 -"x-=i'?'=r-*--I-

-n. ' 1 *
2024-25 * ' % fJ Monitoring

of Performance-

M / s. Praxis Interactive Services Pvt.
Ltd.
for the period of 1 year i.e. 2024-25. :-f-

=i"z=a='rR

:Monitoring Noted 18

Agenda Item No. 17 Supplementary Agenda ItemNo.l8 Monitoring Noted Monitoring

of Performance-

M / s. Unit

II. Consultancy

Services

Ltd, period of 1 year i.c. 2022-23. Application
received from M/s.
GJEPC fro
Committee
noted the amendment

in broad

banding of services for
deferment their unit Mega CFC Quinnox for
the 19

GOVERNMENT OF INDIA OFFICE OF THE DEVEI,OPMENT COMMISSIONER, SEEI)Z SPECIAL ECONOMIC ZONE, ANDI-IERI (EAST), MUMBAI

AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a. Proposal: Application received from M/s. Sidd's Jewels Pvt. Ltd for - a. Capacity Enhancement of items of Manufacture for further period of 5 years i.e. 2023-24 to 2027-28 w.e.f. 01.04.2023 to 31.03.2028 ; b.
Broad banding

of Brass with Diamond, Lab-Grown Diamond Colour Stone, Precious & Semi- Precious & Synthetic Colour stone etc. b.
Specific Issue on which decision of AC is required: Approval for Capacity Enhancement of items of Manufacture and Broad banding of Brass with Diamond, Lab-Grown Diamond Colour Stone
Precious & Semi- Precious & Synthetic Colour stone c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification : In terms of proviso of Rule 19 (2) of SEZ Rules, 2006, "Provided that the Approval Committee may also approve proposal for broad banding, diversification, enhancement of capacity of production, change in the items of manufacture or service activity, if it meets the requirement of Rule 1 8" AND ; d) Other Information: The proposal of capacity enhancement and broad banding

was placed in the Approval Committee meeting held on 31.05.2024 wherein the Committee directed the Unit to provide a detailed
item-wise

bifurcation

of the capacity enhancement

and on submission and examination of the same, approve their capacity enhancement

and the unit has submitted the detailed item-wise bifurcation of the capacity enhancement which are as : i Capacity Enhancement of Items Manufacture lItems of Manufacture Approved Capacity Items of Manufacture Proposed Capacity IPPllaat'ninu&mS/mSdidlveedr JGeowledll/ery j j I 48000 PLAIN

& STUDDED JEWELLERY

WITH GOLD,

SILVER, SILVER

WITH

5% PLATINUM, PLATINUM,

BRASS WITH

DIAMOND, COLOUR

STONE, LAB-GROWN DIAMOND, PRECIOUS

& SEMI- PRECIOUS 4,80,000 I I I I I 20

Capacity enhancement details for the proposed Broad banding items. Yesir

:!.0:'.3y:"1 GOkl I I -) 3. 000 Appro IXValue Rs. In lacs 1075 Silver I 428950 1438-275 l-44-76-00 A-ppiao-' I ih.. Il"intie Rs.ln iiics 200/18. 75

2 5 22(107 2312.6-' -Sil;7er- - witli ;":ii'o(inu in 2300 -2350-- i-__"-,____rl(.-") 2024-25 23, 500 24. 000 l-: ::':)'--- 2025-26 20>6-27 24. i 500 1240 450925 7__Otl Appro X Value 12§. In lacs 10'7.50
3450 :9o2::no l- 1":o?Oo6-- --:-:o2-::o0 Plsitiiui

Appro

Rs.
In
arota! Ill
x lacs Value

(arr+liil Rs.
in
Rupees) l,acs Per anum Propose d 161.25
21500
460000

460000 3525 l68 75 22500 470000 470000 3600 3675 177 186 23600 480000 24800 490000 4800(lrl 490000 3750 195.75
26100
500000
500000 18000 888.75
118500
2400000

2400000 Details of the Unit are as under :- Heading Details 1 Name of the Unit M/s. Sidds Jewcls Pvt. I,td 2 Location 3 Area .4 I,04 No. & Date- 5 Items of Manufacture/ Trading 6 7 9 Date of Commencement- Existing Block Period Validity of LOA Outstanding Rent ducs Labour Dues Validity of Lease Agreement dated [init
No. .')Ol, Multi:itoi'icd

1-3uilding & tJriit No.55, Sl]'-It, SE}EPZ-SEZ. 'Unit No.30l

728 Sq.mtr Unit No.55
763 Sq.mtr .SEEPZ -SEZ/IA-l/APL/(3]-17/2007-08/579 29.01.2008 as amended l)lain & Studded Gcild./})latinuin/Silver.lewcllcrv etc 17.04.2008 2023-24 to 2027-28 31.03.2023 7,18,839/- NJI, Unit No
Status
Period of SLA 301,
Registered

w.e.f.
01.02.2008

fo Multistoried

95 years Building 55, SDF-}I

Pending for Adjudication ( Letter issued t the unit on 21.11.2022

with a request submit

copy
of'
sub- Agreement w.e.f. 06.06.2016 ). Remind letter issued for expedition of registratio of sub-lease agreement Pending CRA Objection, if any
NO Pending

Show
Cause
Notice/NO Eviction

Order/Recovery

Notice/ Recovery Order issued, if any

A. Broad batxding : Sr. No. Description of item 'ITC (HS) code 1 Brass with
Diamond,

Lab-Grown

Diamond
Colour Stone, Precious & Semi- Precious & Synthetic Colour stone 7113 Comments were sought from Specified Officer wherein it is conveyed that the goods intend to manufacture are classified under Chapter 71 and the present activity is also covered under Chapter 71. B. Demand of brass jewellery in the ititernational market : Comments were sought from Unit,
SGJMA & GJEPC. Unit & SGJMA had furnished their comments. However, GJEPC is yet to furnish their comments. Unit clarified that - due to increase in the consumer demand for sustainable and iwovative products and widespread adoption of technology and brass jewellery is an alternative to gold for those looking for decent accessory within the budget. The details ofthe quantity and the value proposed j;or brass jewellery.' Sr.no. I 'Items in
I :third party I repalr Of I manufacturei 1st year 2nd year 3rd year I I 4th year

I I I I I 5th year

' I Total (5 Year) I 1. Brass with diamond, colour stone Lab- Grown Diamond, Precious & Semi- Precious &Sythetic Colour Stone Qty and Pcs details 2,300 2,350 2,400 2,450 I ' 2 500 l- I I I I I I I 12,000 2. I :$ Approx Value l$l3,800 $14100 $14400 $14700 $15000 $72,000 SGJAdA has furnished the following data of export of brass jewellery for the past 4 years sourced from NSDL.' 22

Export of Brass Jewellery from SEPEZ-SEZ (Brass jewellery studded with diamonds/precious stones/LGDs or combination with other metals) Year Exports % Increase No. of Units irtvolved 2020-21 3.59 27 2021-22 21.74 505.57 38 , 2022-23 34.7] 59. 66 46 I , 2023-24 48.85 40. 74 50 SGJMA has also conveyed that there is substantial increase in the number of units engaged in export of brass jewellery studded with diamonds as well as in the value of exports. The data therefore indicates that there is very good demand ofsaidjewellery in the international market. C. Capacity Enhancement Description of the items of Manufacture Approved Capacity Proposed Capacity Plain
&
Shidded

Gold/Platinum/Silver Jewellery Brass with Diamond, Lab-Grown Diamond Colour Stone, Precious & Semi- Precious & Synthetic Colour stone 48000 PCS 480000 PCS Justification for Capacity Enhancement: 1. Due to the change in the fashion, customer have moved from gold to silver and other metal jewellery,

silver pieces
are still
60% to 50% less expensive
than equivalent to gold. Customers have moved from diamonds to lab grown diamond and the cost of Lab grown diamonds
are approximately

20% less than natural
diamonds.

With
an increase in demand, more producers are entering the lab diamond market and prices are dropping. 2. In 2023, loose, lab-grown diamond sales soared 47% as compared to the earlier year. It is 40-60% cheaper than a mined diamond of the same grade and silver is attracting demand in the global market. 3. Units are working to introduce new products or services, expand market, increase their marketing activities or improve customer service due to change of customer preference from gold to Silver, Brass and other metal. 23

D. Proiections : Sr. No. Description Approved projections for 5 years 2018-19 to 2022-23 Proposed projections for 5 years 2023-24 to 2027-28 Rs. Crore US'OOO Rs. Crore US'OOO 1. FOB value of exports 3500 5,42,635.65 1185 144512.20 2. Import of Machinery 7.5 1162.79 2.75 335.37 3. Import of Raw Material and components 2658.75 4,12,209.30 899.93 109747.56 4. Jewellery for Remaking/Third Party Remaking 350 54,263.56 118.5 14451.22 5. Import of Spares & Consumables 3.75 581.39 1.5 182.93 6. Repatriation of dividends and profits to foreign collaborates 7. Royalty 8. Lumpsum

Know how fee 9. Design & Drawing fees 10. Payment of foreign technicians 11. Payment on training of Indian tech. abroad 12. Commission on export 13. Foreign Travel 95 14728.68 26.15 3189.02 14 Amount of interest to be paid on ECB 15 Any other payment 16 Total (2 to 14) 3115 4,82,945.73 1048.83 127906.10 17. NFE (1-15) 385 59,689.92 136.17 16606.10 Justification for Downward revision of projections as under:

Fallout from the pandemic and mounting economic uncertainties recession in USA has pushed these companies

to retreat
from
their
aggressive

hiring
strategies, resulting in low production, less orders reflecting in reduction in the employment. 24

E. Export performance of the unit in the last block [2018-19 to 2022-23] : Export Import of RM-t- Spares Import of CG NFE (Rs. In Crore) on cumulative basis 'Year Projected Actual Projected Actual Projected Actual 2018-19 50 901.339 426.5 741.304 1.5 0.1356 86.8635 2019-20 60 955.4714 516.5 859.4034 1.5 0.00 261.7334 2020-21 70 650.6911 606.5 398.4959 1.5 0.0665 476.9502 2021-22 80 238.4768 696.5 128.8813 1.5 0.00 505.8945 2022-23 90 APR to be scrutinized 766.5 APR to be scrutinized 1.5 APR to be scrutinized APR to be scrutinized 350 2745.9783 3012.5 2128.0846 7.5 0.2021 The proposal
of monitoring performance

of unit
was placed
before the Approval Committee

in its meeting

held
on 27.03.2024.

After deliberation, the Committee

noted
the performance

of the unit
for
the period
2021-22,

as unit
has achieved

the Positive

NFE
on cumulative basis in terms of Rule 54 of SEZ Rules, 2006. Attention is invited to Rule 19 (2) of SEZ Rules, 2006 which stipulates that "provided that the Approval Committee may also approve proposal for broad banding, diversification, enhancemeM of capacity of production, change in the items of manufacture or service activity, if it meets the requirement of Rule I 8. " OESERVATIONS:- (a) Dowward
revision of projections proposed for capacity enhancement and justifications furnished therein statirig that fallout from the pandemic and mounting economic uncertainties recession in USA has pushed these companies to retreat from their aggressive hiring strategies, resulting in low production, less orders reflecting in reduction in the employment. (b) Outstanding foreign exchange realization for which Unit in its letter dt. 28.05.2024 has clarified that against the pending foreign exchange realization of 396 cases, 261 cases have been realized and on date only 135 cases are pending for realization and the details are as under: Particulars No. of Cases Amount In Cr. Total Cases 396 524.59 Realized Cases 261 130.22 Pendirtg Cases 135 394.37 25

Approval Committee in its meeting held on 31.05.2024 had directed the Unit to expedite the clearance of pending foreign exchange realization within 3 months. Further
in the Approval

Committee

meeting

held
on 27.03.2024

wherein

Specified Officer was directed to visit the AD Bank to discuss the issue related to pending foreign exchange realizatiori.

Accordingly Specified Officer had visited the AD Bank related to the said Unit i.e. State Bank of India &Canara Bank Observations i.r.o. pending foreign exchange realization of both the banks by Specified Officdr in its letter d.t 201.07.2024 State Bank of India : AD Bank had reported 124S/Bs as overdue/pending for realization and the Unit had sought extension of time for realization.

However extension in these cases were beyond the powers of AD Bank and thus request was forwarded to RBI.
In case of rejection of request by RBI, suitable action will be taken for reporting matter to RBI/DOE for further investigation and caution listing of the exporter. CanaraEank

: AD
Bank had reported

that
the unit has been
sanctioned

one time settlement which is tobe paid till March 2025. The account has been transferred to SAM Branch in Apr. 2023 for further recovery and monitoring. Specified

Officer

in its earlier
communication

dt. 22.04.2024

had also conveyed the following : 1)
During the visit, it was brought to the notice of the concemed AD Banks to monitor the progress
in repatriation

of pending

foreign

exchange. All
the AD
Banks
have
been appraised with the RBI's observation for an appropriate action against defaulters upon caution listing recommendations by the AD Banks and requested to examine the cases pending

beyond

permissible

time
limits

and
extension

of
time
granted

for remittance/repatriation of pending foreign exchange in such case. 2)
AD Banks, except SBI, had informed that the UnitvizM/s. SIDD's Jewels Pvt. Ltd. have been
declared NPA
(Non Performing Asset)
in the year 2020-21.

However,

the Units came forward with a proposal of OTS (One Time Settlement) with a recovery projection upto March-2027 and the same has been accepted by the AD Banks except Central Bank of India. Central Bank of India has forwarded its recommendation for caution listing of these Units to the RBI consequent to long pending recovery of foreign exchange. G. Recommendation: Proposal is submitted before the Approval Committee for consideration i.r.o. a. Capacity Enhancement of items of Manufacture for further period of 5 years i.e. 2023-24 to 2027-28 w.e.f. 01.04.2023 to 31.03.2028 in terms of Rule 19 (2) of SEZ Rules 2006 ; b.
Broad
banding

of Brass with
Diamond,

Lab-Grown Diamond

ColourStone , Precious & Semi- Precious & Synthetic Colour storie in terms of Rule 19 (2) of 26

SEZ
Rules
2006
and
letter
no
SEEPZ-SEZ/IA-I/Policy/46/08-09/3042

dt. 25.03.2009 & letter No. SEEPZ-SEZ/IA-I/ Policy/46/2008-09 dated 25.09.2019 read with
Instruction

No. 91 dated 28.11.2018
and DGFT
Notification No. 43/2015-2020 dated 05. 11.2018. 27

IPCrOompmoslffalefeor Approval I Proposal of M/s. Uni Design Elite )ewellery Pvt. Ltd. Diamond Unit for setting up of a new unit in SEEPZ-SEZ. lR20uOle6provision w.r.t SEZ Rules, SEZ Rule 17 & 18. IRequest of the company I Application for setting up of New Unit in SEEPZ-SEZ I IYt,a,tu,s:,f,,thc:rm, panyi.e. I IT T D / Diarixv'i ri+rii-r'+'i iy I T)q -a+i'i rirrk i- / An A it ii A - ia'i T / r r-D--+ l +rl
I U )J 11 C LIJ l .)lit p / ' /Individual and under which registered ' registration no. & year registration l""""""""""""""""""""""""""""" I Product to be warehouse / service to be rendered I I I I Items Description Capacity (Unit- PCS) ' ITC HS Code }mport

of Semi
Polished

Diamonds & Export of Cut & Polished Diamonds 600 cts. Per Month 71023910 IPlnrospEoEsPeZd_SLEozcation of applicant Plot area allotted = 1234 Sq. mtr. (13277.84 sq. ft) Proposed demarcated area = 2000 sq.ft Requirement of Land/ built-up area (Area in Sq. Mtrs.) I Sr. No Details Area in sq. ft. i. Factory & Office 0.00 ii. Warehousing/ Storage 0.00 iii. I Others, Specify 0.00 iV Built-up Area 2000.00 Financial capability of M/s. Uni Design Elite Jewellery Pvt. Ltd Equity Capital of M/s. Uni Design Elite Jewellery Pvt. Ltd. (Fig. Rs. In Lakhs) 31.03.2021 11208.44 31.03.2022 12390.28 31.03.2023 14973.96 I GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIO'NER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROV AL COMMITTEE 62

Details of Directors lSr. No. Name of the Director Designation I -. Mr. Rishi Hiten Parikh Director I ;=. Mr. Aalap Milan Parikh Director of Profit Sharing ratio I Sr No. I Name of the Share holders % of Shares o/o of shareholding I I L Milan Kevin Parikh 1777 0.16 % 2. Jitendra Chianlal Parikh 3590 0.32 % 3. Shaunak Jitendra Parikh 1735 0.15 % 4. Hiten Bagmal Parikh 1814 0.16 % 5. Uni Design Jewellery Holdings LLP 1121201 99.05 o/fi 6. MBE Enterprises LLP 1815 0.16 % I Total 1131932 100 % ' Cost I IA Cost of The Project Amount [Rs. in Lakhsl 11 Building improvements 15.00 12 Plant Machinery Indigenous 55.67 Imported 76.36 2 Computer & Software 2.44 3 Equipments 2.61 4 Electric Fittings 10.00 5 Furniture 7.50 Total (A) 169.58 Means of Finance:- Sources of Funds B Means of Finance Amount in Lakhs 1 Owned Funds 169.58 Total (B) 169.58 Investment Details Sr. No. Particulars Rs. in Lakhs I (a) Plant & Machinery (i) Indigenous 55.67 (ii) Import CIF Value 76.36 Total (i) + (ii) 63

& indigenous of materials and inputs (Rs. In Lakhs)

I I Import Indigenous Total (a) Capital Goods 76.36 55.67 132.03 (b) Raw material, components, consumables, packing material, fuel etc. for S years. (Give details in project report, namely, list of Capital Goods, description of raw materials, and other inputs, etc.). 52,868.93 52,868.93 Total 52945.29 55.67 53000.96 ITotal employment

' I Men Women 15 07 I I I I Foreign Exchange Balance I Sheet

I l' (Rs. in Lakhs), I 1"' Year 2"d Year 3rd Year 4'h Year 5'h Year Total

l' I FOB Value of Exports 7,283.67 10,595.14 12,008.20 13,418.90 14,805.06 58,110.98 I I 'l Foreign Exchange 10utgo for the first five years 7,172.86 9967.36 10752.27 11935.02 13117.77 E+294 'l INet Foreign Exchange Earning 110.81 627.7B 1255.93 1483.88 1687.29 5165.69 I I 64

Other information The applicant in their Project Report has stated as under: M/s. Uni Design Elite Jewellery Pvt. Ltd., having their jewellery manufacturing set up ' Gala No. 401 & 402, Tower II, SEEPZ++, SEEPZ-SEZ, Andheri East, Mumbai-400096. company

is currently engaged
in the manufacturing

and exports
of jewellery, while its parent group specializes in diamond manufacturing. M/s. Uni ' Elite Jewellery Pvt. Ltd., is established in SEEPZ since 2005 with the annual turnover of 15,396.43 lakhs. This strategic alignment presents a promising opportunity for the to venhire

into
the production

of larger diamonds

from semi
polished

diamonds. company foresees a bright future in processing semi-polished (partly polished)

' into high-quality polished diamonds.

These
semi-polished

diamonds

are available
' sufficient quantities, making it feasible to produce fine polished diamonds from them. They have also stated that the semi
polished

diamonds will be purchased outright basis and the final
cut & polished

diamonds will be exported to the
' combine globally. Marketing Tie up: Source of Raw Material: The Company plans to procure semi-polished diamonds South Africa, Botswana, and Dubai. Market for Polished Diamonds: The Company aims to export polished diamonds primarily to Europe, the USA, China, Dubai, and Southeast Asian countries. The said Unit will be set up in the demarcated area of 2000 sq. ft. in the existing Unit.

I I I I I j I I I Addl. Information I It is to mention that a similar proposal under broad banding request for import of semi-l 'polished diamonds for making final cut & polished diamonds was submitted by Mis. KGI Creations Pvt. Ltd. wherein they had clarified that they will import diamonds consisting of ,sbeemsti-tpeoClhisnhoeldOgdyiaamnodndmsacahn,9neusseanth ocfonthveei:twthoermkml idiamonds with up-gradation in cutting parameters.

The Company will provide detailed ' list and export invoice of all the stones while importing alongwith the slip showing "
of each stone such as weight shape cut parameters clarify and each stone will given a unique identification number to provide complete tracking and traceability from ' to polishing upto export. Based on the said clarification the Approval Committee in its ' held on 05.02.2020

considered

their proposal

under
broad
banding
subject
to ' that the Unit shall satisfy the customs i.r.o. each diamond with documentary ' during examination at the time of import and export about all the 4Cs parameters "

wastage in process. another proposa) of M/s. MSJPL Jewellery Pvt. Ltd. was also placed in the Approval ' meeting held on 26.11.2021 wherein the Unit had requested for import of semi- ' diamonds for making final cut and polished diamonds i.e. to achieve the desired cut polished on the diamonds such as Ex-Ex-Ex cut through their expert polishers and export certification from International certification institutes based abroad.. The Approval a approved the same under broad banding request subject to examination of goods 00% at the time of import and export by Customs to their satisfaction about the identity ol IRecommendation I:r-p-al of M/s. Uni Design Elite Jewellery Pvt. Ltd. for setting up of a new unit in SEEPZ- iSEZ for Import of Semi Polished Diamonds & Export of Cut & Polished Diamonds is isubmitted to Approval Committee for consideration in terms of Rule 17 & 18 of SEZ Rules, i2006. 65

GOVERNMENT OF INI)14 I_APrpopprooasvaall "Coormmittee l"heproposalofM/s.ImperialJewelsforsettingupofanewunitin

L i-Rule provision w.r.t SEZ Rules, 2006 SIEZ Rule 17 & 18. l Request of the company Application for setting up of New Unit in SEEI)Z-SEZ for T'7adi7gJnit--'-l i Status of the icompany i.e. i proprietorship/ ,,.,.,,,,,,,,,_,,.,,,.,,,.,,,,,

-l partne rsmp / ina iviau al and statute under which registered with

registration 110. & year of registration lI7Li7 / l' l U p l l L; l_ k} l.lllllj / I Ll I L 11 C l J ill p / All u l V l u u tj l / (sq l)roduct to be warehouse/ service to be rendered Capacity

Units (Not Item(s) Description requl,redrOr service unit Cut &, polished I)iamond 125000 CTS ITCHS Code
-l I 7102
' i I I I j I I I iCut&---l'olished

I,ab Grown
170000 Cal'S II)iamond f-l?indingffi-,-"M7ru-ffitin-gs&---Chains

---10.5 --

K-GS----- made rif gold, silver & platinum i Titanirim
Findin(4s, Mounting,
164,5 KGS Chains Palladium

Findings,

5 KGS Mounting, Chains 1777Wll' 1. I 7117
' i------71-1-0--'i ' - '----7-1--17--- l__.__.. ... ..........

. r3rass Findings, Mounting, , ----1-i_ffiJO7--1 -I-{G--S 7771 I,ab Grown Colour Stones Col Stone-PS &, Sl) Stoncs I:-,W)) lIcaxas- ' CTS 171-04

-- ----Tx6.i- 7 I 7104 I Synthctic Stones / CZ 3000000 CTS I i Titanium

in
any purity/KT/ Granules 150

________l KGS l--- -K(fS--- sios I '-7'i-i'-0 - ---'-' l)alladium

in
Any purity / KT/ Granules l--'---l OFFICE OF TI-IE DEVELOPMENT COMMISSIONER, SEEI)Z Sl)ECI AL ECONOMIC ZONE, ANI)HERI (EASTi MUMBAI AGENDA NOTI': FOR CONSII)ERATION OF Al)I)ROVAI, COMMITTEE 138

I I I I I I I I I I Rriugh I)iamonds I 4000 ClaS Cl"S 7102 I I I I Pearls I ,"i7"5-0- 7116 Machinery Appliance

&, I)art 'I'hercof 170-OOOOO INR I 8505 /8419 All types of Chem"ical

-' l 12100i Ln"El(S 28.53 All types of Alloys I 32,5000

KGS 7106 Wax/Wax pieces 4000 KGS 3404 Resin 7500 NOS 3907 Rubber/Rubber molds 2,5000 NOS 4006
i I,cather/Rubber Cords 3000 NOS 4205/5604 Steel

I)ials,

findings, Mountings &, Chains 6000 NOS 7315 Brass 30000 KGS 7403 Glass I,ance 60000

' NOS 9002 3405,3816,8206, 9603,6804,3907, 6805,2853,90 16, 901 7,,8.') 39,3 00.5, 4819,9002 Tools

&, Consumables

for Jewellery Making -Packing
Material,

I)lastic Bages,

Boxes,

Trays,

Tagcs etc.

1-48837'g00 INR 28300 l)CS 4819 .') 843 I Rhodium Solutions 600 tioararhi>s Proposed Location of applicant in SEEPZ- SEZ Admeasuring 139.35 sq. mtrs, (1500 Sq.mtrs) at unit no. 72, in SDF-III, SEEPZ-SEZ. RLaenqdu/'beumilet'-u'pofarea I I Sr. No Details Area in sq. mtr. I (Area in Sq. Mtrs.) I I

Factory & Office l- Warehousing/ Storage 0.00 --l I I 11. o.oo -7 ill. Others, Specify -l 0.00 IV Built-up Area 139.35 Sq. mtrs Financial capability of M/s. Imperial Jewels (Trading Unit) 1.
The net worth of Partners Shri. Savjibhai Dhanjibhai Dholakia as on 31.03.2022 is Rs. 2,53,96,68,439/- 2. The net worth of Partners Shri. Glianshymbhai Dhanjibhai Dholakia as on 31.03.2022 is Rs. 2,58,47,21,236/- 139

Details of Partners I

Sr. No. Name of Partners I 1. Shri. Savjibhai Dhanjibhai Dholakia 2. Shri. Ghanshyambhai Dhanjibhai Dholakia 3. Shri. Rajesh Himmatbhai Dholkia 4. Shri. Tulsibhai Dhanjibhai Dholakia 5. Shri. Brijesh Tulsibhai Dholakia 6. Shri. Hitarth Ghansl'iyambhai Dholakia 7. Sliri. Rajesh Paragjibhai Malaviya Details of Profit Sharing ratio I I_Sr.No_i__N4me of the Shareholder o/o Holding 1. 1--DShhr0il.aSkaivajibhai Dhanjibhai 18o/o 2. 3. ' Shri. Ghanshyambhai Dhanjibhai Dholakia 18% -S-hri. Rajesh Himmatbl"iai ____Dho_lk_ia _ 19% 4. Shri7TulsibhaiDhan-jibhai

Dholaki_a 14% 5. Shri. Br-ijesh Tulsibhai Dholakia 14% 6. Shri. Hitarth Glianshyambhai Dholakia 14o/o 7.

Shri. Rajesli Paragjibliai __M__alav:a _ _
_ _ _ 03 -% Total 100% 140

Project Cost I L______.... _....... (Rs. In Crore) I I Sr. No. T-
Particulars i Amount (In Lakhs) I I l _ I ExistingUnit

T 1-Fact-o;'n-:-seZLease hold Premises 1. Plant & Machinery l' Indigenous 0.1 -1mported

0.15
_ 0.25 2. Computer, Furniture & Equipment 0.1 Total 0.35 I --

I ....._..... [r'ceson'unas 11. Means of Finance:-

----' I Particulars (IAnmLoaukhn's) I I 1-Promote-rs-contributions-Internal Accrual 'l

0.35 l- ffl___

__ I Total '-- 0.35 I Investment Details I (Rs. In Crore) 'Sr.No.l Particulars l Rs. in Lakhs (a) Plant & Machinery 0.25 (i) Indigenous 0.1 (ii) Import CIF Value Total (i) + (ii) 0.35 141

Import & indigenous requirement of materials and other inputs Import Indigenous (a) Capital Goods 5.00 0.75 (b) Raw Material, components, consumables, packing material, fuel etc. for 5 years 5901.0750 843.1750 Total 5906.0750 843.9250 j-Total employment I T-Me""-n ------lI Women I 35 --l '- 15 Foreign Exchange Balance Sheet (Rs. in Lakhs)l I I 1" Yeai- 2"d Year 3"d Year 4t" Year 5t" Year Total FOB Value of Exports 1350.00 1420.00 1500.00 1575.00 1655.00 7500.0000 Foreign Exchange Outgo for the first five years 1063.3350 1118.4150 1181.37 1240.4825 1303.5725 5907.1750 Net Foreign Exchange Earning 286.6650 301.5850 318.63 334.5175 351.4275 1592.8250 I Other information Tlie Applicant in their Project Report has stated that as under : M/s. Imperial Jewels is already SEZ unit located at Unit No. 72, SDF-III, having LOA No. SEEPZ-SEZ/IA-I/APL/GJ-13/2011-12/18675 dated 22.12.2011 as amended for admeasuring area 751 Sq.mtr for manufacturing. The said unit is planning to set up a Trading office
admeasuring area 139.41
Sq. mtrs
(the built up space
of Appx 1500sq. ft.) out of total 751 sq. mtrs. unit for the proposed project. The unit has commenced production w.e.f. 15.09.2008. The validity of LOA is upto 14.09.2028. They have enough space to make separate set up within their existing unit to do the ' trading/ service activity. Further, they declare & confirm that the goods imported / procured

from DTA wil
be used for trading
service activity

under
Inter Unit Transfer (IUT) within SEEPZ-SEZ & EOU. They have core production centers, working with
an advanced series
of control systems that drives quality and guarantee the integrity. To further enhance, systemize the operation and streamline the procurement processes, they 142

are planning to set up trading / '-s-er-v-ia-e-u--n-i-t---wi-th-in-th-e-i7ex-isting"""'-p-remises-to- facilitate the ready availability of material,

purchase

in bulk quantity to obtain competitive prices, storage at one place, save cost, so they can provide their other Seepz / EOU units for their required quantities. Tliis will reduce their freight forwarding expenses, unwanted inventory and do the movement of goods under Inter Unit Transfer, consolidated stock will help their to monitor inventory. Further, they required

manpower for operation

of the project will
be Appx
50 Employees. The number of employees is calculated based on present requirements which will include skilled and data entry operators, which is easily available
in SEEPZ-SEZ. i Observation The observation are as under : * Due demarcation to be done for manufacturing and trading activity under the supervision of Specified Officer. *
Separate account to be maintained for manufacturing & Trading activity. *
Separate exit & entry for manufacturing & Trading activity. Tlie proposal of the unit was placed before the approval committee meeting held on 29.04.2024. After deliberation, the Committee deferred the proposal of M /s. imperial Jewels for setting up of Trading unit. 1.
To produce a detailed clarification on the trading items and 2. Directed to Specified Officer to re-examine the request of the unit of proposed items of trading unit. Further, the unit vide letter dated 25.06.2024 has once again submitted the revised Annexure "A" for detailed clarifications. And Specified Officer vide letter dated 04.07.2024 has submitted the report. Recommendation Proposal of M/s. Imperial Jewels for setting up of a Trading unit
in SEEPZ-SEZ for Manufacturing is submitted to Approval Committee for consideration in terms of Rule 17 & 18 ofSEZ Rules, 2006, 143

IAPrpopprOosvaallfCoormmittee The proposal of M/s. Cupid -D:ffim-o-n-d-s r-)'riv-a-t-e-'Limited for setting up of a new unit in SEEPZ-SEZ. Rule provision w.r.t SEZ Rules, 2006 SEZ Rule 17 & 18. Application for setting up of New Unit in SEE)?;':-SEZ for Manufacturer & Exporter fRcoemqupeasntyof the

IStatus of the i company i.e. i proprietorship/ l,.,,.,,,,,,,,,,.,

vi-i / D-ip+yrii-r-hiv-i / {i-irliiiirliia'i1 H'a zza'ii'iii paruiersmp 7 maiviau al and statute under which registered with

registratioxi no. & year of registration l""'r/r"=I"lit"/r"'l"lL"'/"lu"luuul/" I I r ' l)roducttobe i warehouse/ service i to be rendered I

-"

I Item(s) Description Capacity (Not required for se_r__vi_ce_ uni_t) _ Units ITCHS Code I I I I Combination

Jewellery

of Diamond/CZ

or
other Precious /Semi-precious Stones/Lab Grown Diamond Gold & Silver Mounting Jewellery 1500.00 ------i-0-0-60- :-OO -"-P-i-eces 7113 +P:-ece--s 7113 I I Plain/Studded Platinum Jewellery -'-5-0-6-6J-6-6- I Pieces 7113 Plain/Studded Silver Jewellery 40000.00 I Pieces 7113 I Studded/Plain Gold-J-cQ'-ellery

150000.00 I _.......

_____. ._.

._. __ I Pieces 7113 I Proposed Location of aSpEpZlicant in SEEPZ- I '--Adm'e-ais:u-rin-;-8-7-6.50 s-q-. -m--trs-, at G-JJO9,-'SEEPZ, M-I-DC, Andheri East, Mumbai-400096. I Area in sq. mtr. 1. Factory & Office i 876.50 11. ill. Warehousing/ Storage Others, Specify i ---- 0.00 I O.00 iV Built-up Area I 876.50 GOVERNMENT OF INI)IA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), MUMBAI AGENI)A NOTE FOR CONSIDEIUITION OF APPROVAL COMMITTEE 152

I Details of Directors I IDetails of Profit Sharing ratio I I I I I Project Cost [-o7 l' Name of the Sharehold-e_r..-m_o__l_din __ Ji.- Mr. Nimesh Piyush Meh-ta 95% 5- L?%_______..

Financia! capability of M /s. Cupid Diamonds Private Limited (Rs. In Lakhs) Sr. No. 1. Name of Directors Mr. Nimesh Piyush Mehta 2. Mr. Milan Ashwin Shah

I Amount (In Lakhs) t' I-Plant&Machinery

-------"""-----l I l #:dp'goertneod"S--------' -- -' -'

,>=+o.oo i , 200.00 440.00 l= IFu-rniture & Fixture I 175.00 3. Air Conditioning Office Equipment Computer Telephone System j-T---4-4.;0---j so.oo 4. l- I 5.00
I S. Xerox/Fax/Printers Electrical Cabling & Points Net Working Capital , 1.00 50.00 75.00 6. 500.00 I Total 11290.00 153

I I jJf:&-

- r-s-7-C-a-pita--IP-Cao:rn-

I (IAnmLoaukhn's) I '1290.00' i i r-.-.i-y- r I 1290.00 I I

J Investment Details IISr. No.l [a) Particulars Plant & Machinery '---Rs.in-Lak

I (i) Indigenous 200.00 (ii) Import CIF Value 240.00 Total (i) + (ii) 440.00 I (Rs.inLak Import & indigenous requirement of materials and other inputs I Import Indigenous (a) Capital Goods 240.00 200.00 (b) CC ) Raw Material, components, consumables, packing material, fuel etc. for 5 years Input Services 23145.00 40.00 17500.00 150.00 Total

23425.00

17850.00 Total employment Men l--- Women 200 I 150 l- I Foreign Exchange Balance Sheet I 1"' Year 2" Year 3'd Year 4'h Year S'h Year Total FOB Value of Exports 8000.00 9000.00 10000.00 11000.00 12000.00 50000.00 Foreign Exchange Outgo for the first five years 3807.00 4248.00 4680.00 5120.00 5570.00 23425.00 Net Foreign Exchange Earning 4193.00 4752.00 5320.00 5880.00 6430.00 26575.00 154

The applicant in their Project Report has stated as under: Other information M/s. Cupid Hearts Jewellery LLP is already SEZ unit located at Unit No. GJ-09, SEEPZ, MIDC admeasuring area 876.50 sq. mtrs SEEPZ-SEZ, MIDC, Andheri (East), for manufacturing Studded/Plain Gold Jewellery, Plain/Studded Silver Jewelleiy, Plain/Studded Platinum Jewellery, Gold & Silver Mounting Jewellery, Combination Jewellery of Diamond/CZ
or other Precious/Semi-precious
Stones/lab Grown Diamond etc. They are one of the first company to treat the diamonds into different colours like blue,
orange,

peacock

green

etc.
since
last
three

years,

they

have
mainly concentrated on the lab grown diamonds. They also participate in major trade fairs, like IIJS In India and their group also participate in all major trade fairs, like Las Vegas, Hong Kong (all shows) and basal etc. They have selling outlets in Singapore, Sydney and Melbourne in Australia, Manila in Philippine, Jakarta in Indonesia, Taiwan, Antwerp in Belgium, Tokyo in Japan, Hong Kong, Dubai, Ramatgan in Israel and New York in USA. The
Group
deals with
more
than
200
suppliers from
India, this is the trust and reputation, this group has created over a period

in the industry. Moving forward their concentration is to sharpen their sourcing so in any given point of time they remain competitive and cater all requirement to their existing and new clientele. Observation Further, as per certificate of Sale dated 17.10.2023 the Liquidator has successfully auctioned the said premises to you i.e. Cupid Diamonds Pvt. Ltd (Buyer) for a total consideration of rs. 20,80,89,643.84/- (Rupees Twenty Crores Eighty Lakhs Eighty Nine Thousand Six Hundred and Forty Three and Paise Eighty Four only) (exclusive of GST). The Liquidator has received the entire Sale Consideration including the EMD and GST on Plant and Machinery Furniture and Fixtures on 24.11.2022 and 10.03.2023. The Liquidator confirms that he has sold on behalf of M/s. Shrenuj and Company limited the property more particular described in the Schedule hereunder written on "as is where is as is what is basis' whatever there is basis and no recourse basis in favour of Cupid Diamonds Pvt. Ltd Recommendation Proposal of M/s. Cupid Diamonds Private Limited for setting up of a new unit in SEEPZ-SEZ

for
Manufacturing

is
submitted

to
Approval

Committee

for consideration in terms of Rule 17 & 18 of SEZ Rules, 2006, 155

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST),

MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a)
Proposal:

Proposal of M/s. M.K for Change in Partners
and Shareholding
Pattern of the Company. b)
Specific issue on which decision of Approval Committee is required:- Request for Change in Partners and Shareholding Pattern of the Company. c) Relevant provisions of SEZ Act, 2005 &i Rules, 2006/ Instruction/ Notification:

MOC&,I Instruction No. 109 of MOC&,I dated 18.10.2021. d)
Other Information:

2Na_teioopf_::JtBUc7u"n_i_t_7-7-:-7-lTh-n l___z.__, 3. 4. I 5. I I I I Area

601
Sq. Mtr. LOA No. & Date
IA/NUS/APL/G&,J/266/2002/880, Dated

30.0___7_.20_0_2 !l__S_am___(in_4(4_______________________________ Item of Manufacture/Service

Studded/Plain

Gold Jewellery, Plain/Studded Silver
Jcwcllcry,
Plain / Studded
Platinum Jewellery,

Cubic Zirconia Stones

Studded

on Precious

Metals,

Steel
Jewellery

Studded

with Precious / Semi-Precious Stones,
Combination Jewellery of Gold/Steel with Diamond/CZ or other
Precious / Semi-Precious
Stones, Combination

Jewcllery
of Gold / Silver
with Diamond/CZ or other Prccious/Semi-Precious Stones etc... b.-i i Date of_____Com_m;_:2-- -------rl-O-.0-5-J200-4-7_

Validity of LOA I 31 .03 .20fi-4 -- -

l_________________________

._. _.. _.. 9. ' Outstanding Rent dues

i-R-s-.--N-I-L-/Un-s-onl9.0-2-.2024

'-'- l____________

__ ._
__

_...
. ..... ,,19,,f ' Labour Dues

-'

I Validity of Lease Agrccmcnt 714-IL------------- -------'- Sub-lease agreement is registered for 95
-' i ycars w.c.f. 21.07.2002. l____

12. i Pending CRA Objcctio-n, i-f-any- Pending Show Cause Notice / Eviction Order / Recovery Notice / Recovery Order issued, if an_y _ _ _- _

I-U-'

NIL 13. i 197

The unit
vidc

letter

dated 01.07.2024

requested

for Change in Sharcholding Pattern of the Company. 'r'hc dctails arc as follows: ::.. II Name of Previous ' Partners IShri. Man--g-an-ffim-

Tikamdas Sadhwani Sr. No. 1 2 3 1 2 Mrs.

Kamala

Manganmal Sadhwani Mr.
Jai

Manganmal Sadhwani 3 4 Master

Ishhan

Naresh Sadhwani LIST OF PARTNERS Name of the Current Partners Shri.

Naresh

Manganmal Sadhwani Mr. Ishhan Naresh Sadhwani Mr. Jai Manganmal Sadhwani

It is seen from the above that there is change in the Partners of the company. LIST OF PRE-POST SHAREHOLDING PAffERN Current % of Shareholding 34o/o 33'/o 33% 100 Sr. No. Name of Previous Partners Prev:us" Shareholdxng I '--:r.'.-' -) l.-'-' 2---' -3---" 1 Shri. Manga_nmal Tikarndas Sadhwani 30% 2 Mrs.

Karnala Manganmal Sadhwani 30% 3 I 4 Mr.
Jai

Manganmal Sadhwani Master Ishhan Nare\h- Sadhwani Total Name of the Current Partners Shri. Naresh Manganmal Sadhwani Mr.
Ishhan

Naresh Sadhwani Mr.
Jai
Manganmal Sadhwani

It is seem from the above that there is change in Sharcholding Pattern of the company. The unit furnished the following documents: List of Directors before &, after change. CA Certified Shareholding Pattern before &, aftcr change. Undertaking in terms of Instruction No.
109. Undertaking regarding personal liability arising if any, against director. Copy of Partnership Deed. 198

MOC&iI

Instruction

No. 109
dated

18.10.2021

states

that:
" In suppression

of Instruction No.
89 dated 17.05.20]8

of their Department on the subject cited above and in
exercise

of provisions

of Section 10(10)
of thc
SEZ Act,
2005,

it is hereby

conveyed that the guidelines for approval in the cases of reorganization including change of name, change of shareholding pattern, busincss transfer arrangements,

court approved mergers and demergers, change of constitution, change of Directors, etc of SEZ Developers/Co- Developers as well as SEZ unit shall be as follows. (o)Re-organization including change of name, change of shareholding pattern, business transfer

arrangement,

court

approved

mcrgcrs and
dcmcrgcrs, 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)
Recommendation:- The
proposal

of the
unit
for
Change

in Partners

& Shareholding

Pattern

is placed before Approval Committee Meeting for consideration in terms of MOC&,I instruction No. 109, Dated 18.10.2021. I 199

GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a.
Proposal: Application received from M / s. Imaginarium (India) Pvt. Ltd for Third Party Repair. b.
Specific Issue on which decision of AC is required: Approval for Third Party Rcpair. c. Relevant provisions of SEZ Act, 2005 8ri Rules, 2006/Instruction/ Notification : In terms of Instruction No. 51 dated 25.03.2010 issued by MOC&,I. d. Other Information: M/s. Imaginarium (India) Pvt. Ltd was granted Letter of Approval No. SEEPZ- SEZ/IA-I SECTION/IGI/14/2022-23/16391, Dated 30.09.2022 as amended for manufacturing for Resin/Wax Output by Cam, Rubber Moulds, Gold, Masters, Mounting

in
Platinum/Palladium,

Platinum,

Silver
Models,
Palladium, Mountings

in Golrl
etc.
The
'anit
commenced its
production

w.e.f. 23.09.2023. The validity of LOA is upto 22.09.2028. 1 2 3 3 74--- 32. 33. 34. 35. 36. 37. 38. Name of the Company Location Area LOP NO. & Date Proposed Capacit-y ,l__ _
(PCS) 3000.00 12000.00 -'-40-0-'OO-O-.OO - 1500.00 l- 15000.00 l-' -----8-6-0-6.-0-0

Items of Manufactures Resin/Wax Output by Cam Rubber Moulds Gold Masters Mountings in Platinum / Palladium Platinum Silver Models Approved Capacity (PCS) 3000.00 12000.00 400000.00 1500.00 15000.00 sooo.oo i 40000.00

4 000(,9 OI 223

,"j').
Falladxum Mounting in Gold Mounting in Gold Plain, Castcd Semi-Finished Silver Silver Mocls Stainless Alloy Based Metal Jewellery

Plain Studded with Diamonds Mounting in Silver Precious Proto-Type Semi-Precious Stones Colour Stones Innovative

Products:

Gold articles

Key-Chains, Anklets &, other house-ware or gift articles having 50 or more silver

content

with

OR
with our studding of color Stones or low-cost C
tal Stones Silver articles like Key-Chains, Anklets &, other house-ware of gift articles having 50 or more Silver

content w'th

or without studding

of Color

Stones

or low-cost Crystal Stones Alloy

metal

band

articles

like Key-chains,

Anklcts

&, other house-ware

or
gift

articles having

50
or
more

Silver content

with

or
without studding

of Color

Stones

or low-cost Crystal Stones. Articles

having

50
or
more Silver

content with

or without Studding of color stones. gooo.oo

T 1 fi_Qo__o_____.Q_Q_...._____ ._ 8000.00 1500.00 gooo.oo 8000.00

. 70000.00 10000.00 I 8000.00 5000.00 [7__'77

4000.00 t77__-'-7

sooo.oo _ l-'-

3000.00 l'-'-_'-'-'-

gooo.oo l-- --4-00000.00 I-"- 30000.00

'J zio. 7 41. 42. 43. 44. i--'Ts.- 46. i 47. 48. 7 49. i
so. 51. 52. 53. I 54. I 55. 56. 57. 58. 59. 60. 61. 7 62. 5 l-

Low-cost C
tal Stones Pearls Imitation Stones Cubic Zirconia Mountings in Gold / Silver Platinum / Palladium Work) Metal Moulds &, Dies Date

of
Commencement Production Validity of LOA 8 UUU.00 9 5000.00 95000.0o 30000.00 15000.00 12000.00 gooo.oo gooo.oo 80UU.UU Further the unit vide letter dated 25.07.2024 has also stated as under: 1.
The
Permission

so granted

will
help
them

in increasing

the revenue

as well
as keep their workers busy during the lean period. 2. There is no need of hiring any additional artisans/workers for the said as they can manage w'thin the existing strength and the projections will remain unchanged. 224

There w'll
not
be any increase in the jewellery w'll be imported and re-exported capacity or manpower as the defective after carrying out repairs. Details of Quality &, Labour charges towards repair on annual basis. The said third party repair is uiithirr the appmved projection of block details of 2023-24 to 2027-28. Attention is invited to Instruction no. 51 dated. 25.03.2010 issued by MOC&,I may be seen wherein a procedure was instructed to be followed by all G&J units in future

for
bringing

in jewellery,

broken jewellery for
remaking,

remelting

and repairing like maintain of register, filling in the data of import for remelting, repairing, remaking and also entry of removal alongwith the quantity and description. Based on the said Instruction,
Cristoms issued a Public Notice no. 01/2010 dated.

08.04.2010 and a corrigendum to tliat effect on 26.04.201O directing all ?Jnit holders to strictly follow the procedure. e}
Recommendation: The
request of the
unit for Third

Party Repair is
placed before Approval Committee for corisideration. 225

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a)
Proposal: Application received from M/s. Global Jcwcllcry Private Limited for broad banding of following items: I:r.. la la 3 14 I 5 6 I 7 Description of the items to be manufactured Proposed Capacity ITC HS Code Re-export

of golf puttcr aftcr decorative enhancement

of
precious

mctal

w'th diamonds and color stone Re-export

of
HAT

after

decoration enhancement

of
precious

metal

with diamonds and color stone Re-export

of
wine

stopper

after decorative

enhancement

of
precious metal with diamonds and color stone Re-export

to
bags

after

decorative enhancement

of
precious

metal

with diamonds and color stone Re-export

of
T
shirt

after

decorative enhancement

or
precious

metal

with diamonds ;=u'id color stone Re-export

of
sunglasses after

decorative enhancement

of
precious

metal

with diamonds and color stone Re-export

of golo
puttcr after
decorative enhancement

of
precious

metal

with diamonds and color stor;c

1 10.00 30.00 20.00 100.00 50.00 100.00 10.00 95063900 65061090 83062990 63079099 61.099090 9004 1000 95063900 b) Specific Issue on which decision of AC is required: Permission for Broad Banding items. c) Relevant provisions of SEZ Act, 2005 6ri 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,

divcrsification,

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.
Global
Jewellery

Private
Limited
was

granted
LOA
No. NUS/APL/GJ/45/92/10547, Datcd 15.01.1993

as amended
for Studded Gold Jewellery,

Plain

Gold

Jewellery,

Cut
&, Polished

Diamonds, Plain

&, Studded

Silver and Alloy CZ Gold Plated Jewellery, Annual Capacity as per item no. 1, Studded 235

Platinum

Jewellery, Plain

Platinum

Jewellery. at Unit

No.G-49,

Gems

&, Jewellery, Complex-I,

The unit

started

its
commercial

production w.e.f.

20.07.1994.

The validity of LOA is upto 31.03.2024. Name of the Company M / s. Global Jewellery Private Limited Location G-49,

Gems

&, Jewellery,

Complex-I, SEEPZ-SEZ,
Andhcri
(Eastl
Mumbai- 400096. LOA No. 8r, Date NUS /APL/ GJ / 45 / 92 / 1 0547,
Dated 15.01.1993 as amended Items of Ma_nufacture/Trading I Studded

Gold

Jewellery,

Plain

Gold Jewellery,

Cut

&,
Polished

Diamonds, Plain

&, Studed

Silver

and
Alloy

CZ
Gold Plated

Jewellery, Annual

Capacity

as per item no. 1, Studded

Platinum

Jewellery, Plain Platinum Jewellery. Date of Commencement of Production 20.07. 1994 Validity of LOA 31.03.2029 Outstanding Dues Rs. NIL/- as on 24.06.2024 Sublease Agreement Status GJ-03,

Registered SDF-VII GJ-05,

Registered SDF-VII 302

&, Registered 304

SDF' VIII 115.06.1999 to I 14.06.2029 I I I 25.01.1999 lt2o4.Ol.2029 Whether

Addl.

CG
Export,

if
any, envisaged for the new product No. Whether

newly

inaudcd

items restricted / banned No. Whether

design

and

production facilities are common and have
similar manufacturing process in relation to the existing products. Yes. Monitoring of Performance The

monitoring

performance

of
the unit was
placed

before

the
Unit

Approval Committee

in
its
meeting

held

on 01.11.2023,

After

deliberation,

the Committee

has
noted

the
performance

of the
unit

for
the
period

2021-22

&, 2022- 23,
that
the unit

has

achieved

Positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006. 236

EXISTINGAPPROVEDITEMSOFMANUFACTURE: Sr.
Description of the items No. Studded Gold Jewellery Approved Capacity

ITC HS code 251.45 71131930 Plain Gold Jewellery Cut 8r, Polished Diamonds Plain &, Studded Silver and Alloy CZ Gold Plated Jewellery Annual

Capacity as per Item No. 1 Studded Platinum Jewellcry 108.00 7775.95 0.00 10.00 711319 7103 7113 71131990 Plain Platinum Jewellery Import

of Jewellery for the purpose of export

after

repair

as
per

permission letter dated 23.01.2023 Import

of
Items

Shoes,

Broches, Hairpins,

Belt,

Buckclcs,

Cufflinks, Tiepins for the purpose of export

after adorn

with

Gold,

Silver,

Platinum Studded

w'th

diamond,

color stones as per permission letter dated 15.12.2023 Export

of Wax
pieces

as per
permission dated 13.06.2017 Export

of
Brass

Jewellery

permission letter dated 27.06.2011

PROPOSED BROAD BANDING IT [)ff : 10.00 5000.00 50.00 hoooo.oo 80000000.00 71131950 Sr. No. 1 Description of the items to be manufactured Re-export

of golf
putter

after decorative enhancement

of
precious

metal

with diamonds and color stone Proposed Capacity 10.00 ITC HS Code 95063900 12 I Re-export

of
HAT

a_ftcr
decoration enhancement

of
precious

metal

with diamonds and color stone Re-export

of
wine

stopper

after decorative

enhancement

of
precious metal w'th diamonds and color stone 30.00 20.00 I 6506 iogo I 3 83062990 4 I Re-export

to
bags

after

decorative

100.00 enhancement

of
precious

metal

w'th diamonds and color stone Re-export

of
T
shirt

after

decorative

50.00 : enhancement

or
precious

metal

with : dia_tnonds a_nd color stone

__
__

63079099 5 61099090 '6 IReneh-eanxpcoerm' eonftsuonfglpasreseciso:"s"'rmncctalC-o--ra'wi-'thc -- - - 10'6-'66-

d_________ia_mp_n4s_and co_lo_r_st_on_e __

Re-export

of golo
puttcr

after
decorative

10.00 enhancement

of
precious

metal

with diamonds a_nd color stone 90041000 95063900 7 ****The above items proposed to be manufacture is other than chapter 71. 237

Further, the unit has stated that 1. No change in Design and production facilities,

facilities

are
common and have similar manufacturing process. 2. Additional
export projection/increase in NFE/proposed

balance sheet in proposed broad banding 3.
No additional investment required for items. 4.
No additional employment is generated for items. Atterztiori is irivited
to the letter no. SEEPZ-SEZ/IA-I/Poficy/46/08-09/3042

dt. 25.03.2009 read with the letter No. SEEPZ-SEZ/IA-I/ Policy/46/2008-09 dated 25.09.2019 regardirig Broad Bariding of items listed in Chapter
71 of Customs Tariff wherein it is merytioried that ".... Artides remained classified under sub heading 7113, 71 1 4, 7116, 71 1 7 and 7118 of Chapter 71 of the Customs Tariff (exc'tuding articles of Base meta7 dad with precious Metals), there is 710 need to approach the Developmen.t Commissioner's Office for Broad Banding permission".

However, when the Artides get classified urider 7115 and/ or exduded from Chapter 71 by rtotes zmder Chapter 71 of Customs Tariff or are areides of base metals dad with precious metal,

broad banding permission wilt hatie to be obtained. Further, the goods classified
under
the aforesaid
tariff headirig
shoutd be in compliance with Instruction No. 9] dated 28.11.2018 arzd DGFI' Notification No. 43/2015- 2020 dated 05.11.2018.
Further coridition of ariy Allied At or any other Law in force, if required, for the import of raw material for manufactunmg ofjewel7ery shal7 be fulfdled at the time of expore'. Also Attention is in'uited proviso of In terms of Para Rule 19 (2) of SEZ Rules, 2006 which
stipulates that
provided

that
the Approval

Committee

may

also approve proposal for broad banding,
diversification,

enhancement of capacity of production, change in the items of manufacture or service activity, if it meets the requirement of Rule 187. e) Recommen&ation: The Proposal of unit for Broad Banding of items
is placed

before

Approval Committee for consideration in terms of Rule 19
(2) of SEZ Rule, 2006. 238

GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a.
Proposal: Application for Change of Entreprcncurship and transJ'cr of assets and liabilities from M / s. Aplab Limited into M / s. Ornagcm Exports India LLP b.
Specific Issue on which decision of AC is required: Proposal for Change of Entreprcncurship and transfcr of assets and liabilities from M / s. Aplab Limited into M / s. Ornagcm Exports India LLP c. Relevant Provisions/Instructions and Orders: In terms of Rule 19 (2) read with Rule 74 A of the SEZ Rules 2006. d.
Other Information: M/s. Aplab Limited letter dated 10.06.2024 has submitted the application for Change in Entrepreneurship

and transfer
of assets and liabilities
by M/s. Aplab Limited into M / s. Ornagem Exports India LLP. M/s. Aplab Limited has stated that they have granted letter of approval No. 8/7/77-EPZ

dated
21.12.1977,

as amended
vide
SEEPZ- SEZ/NUS/APL/144/94/VOL-IV/13210,

Dated 05.10.2023
valid till 31.03.2028
for establishment of unit at SEEPZ-SEZ for manufacturing and export

of Hardware.

The approval for renewal of LOA for a further period of 5 years has been granted vide letter no. SEEPZ-SEZ/NUS/APL/144/94/VOL-IV/13210,

dated
05.10.2023

valid
till 31.03.2028. the unit commenced production w'th effect from 01.06. 1978. The check list of M/s. Aplab Limited are as under:- 1 Name of the unit M / s. Aplab Limited 2 Location Unit No. 37, SDF-II, SEEPZ-SEZ 3 Area 735 Sq. Ft. 3 LOP No. &, Date 8/7/77-EPZ, Dated 21.12.1977
as amended Renewal

of LOA
for
a further

period of
5 ycars

i.c.
01.04.2023

to 31.03.2028

was
been

granted

vide letter

no.
SEEPZ- SEZ/NUS / APL/ 144 /94 /VOL- IV/ 13210, dated 05.10.2023. 251

4 Item of Manufacture/Trading

Oscilloscopcs,
Solar
PV Modules, USP/Power conditions Load, Voltage Regulator,

Isoation

Transformer, Earthing

:EGt, Power

Supplies, Inverters,

Voltage

Controllers

& Regulator,

Generator,

Transformer, Miniature

Plain
Paper

Printer,

Other Instruments-Logic probe,

Electronic Circuit Trainer,

Data Mark "X" Claim Lottery

Terminals,

Digital Instruments-Digital

Trainers, Bcnchmark

Instruments,

Battery Analyzers,

Test

and

Measuring Instruments,

Solar

charges controller Solar power source,

PCB Assembly,

Electrical

Electronics Cable Assemblies 5 Date

of
commencement

of 'production 01.06.1978 6 LOP valid upto 31.03.2028 7 Outstanding Rental dues i.f' any Rs. 4,62,553/- as on 02.08.2024 8 Sub-lease Agreement Validity Sub-lease agreement registered w.e.f. 01.04.2023 to 31.03.2028 09 Monitoring Performance The monitoring performance of the unit

was
placed before

the
Approval Committcc

in
its
meeting

held

on 23.08.2023.

After

deliberation, Committee noted the performance of the unit
for the period 2020-21

&, 2021-22,

as the unit

had
achieved Positivc

NFE
on cumulative

basis

in terms of Rule 54 of SEZ Rules, 2006. M / s. Ornagem Exports India LLP has stated that 1.
The company is engaged in the business of manufacturing of Gold,
Platinum and
Silver Jewellery studded

with

Lab
Grown diamond,

cut
&, polished diamond, previous and semi-precious stone. 2.
The company aims to establish its reputation as "Quality People with Quality Products"

they
have
do experienced

& visionary

Salcs &, Marketing

teams with zeal to work, having great ability to understand customer needs. The
export

performance

during

the
last
5 ycars

block

and
current

five
years block upto 31 st March 2028 has been as under : Year 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 Value of Exports (Rs. In 387.50 365.00 336.96 265.90 442.49 669.00 252

They have achieved positive Net Foreign Exchange (NFE)
during the last block of 5years as well as current block i.e. 2023-24 to 2027-28. The unit has inform that their only customer M/s. Findal U.K has discontinucd their agency

for
further

export

orders. The management

has therefore, decided

to discontinue the
operations in
SEEPZ

SEZ by transferring the
assets

and liabilities to another SEZ unit in terms of rule 74A of SEZ Rules, 2006. They have negotiated with M/s. Ornagcm Exports India LLP, a Jewelleiy unit having its registered office at situated at 704-.1,

Solitaire,

Planetaria Complex, Behind Maharashtra Nagar SS New Link
Rd,
Bhayander west,

Thanc-401101,

they have shown their interest for taking over the assets and liabilities of their existing SEZ unit. The details of Directors of both the firms are as follows: LIST OF DIRECTORS/PARTNERS OF THE COMPANY :- M/s. Aplab Limited M/s. Ornagem Export India LLP Name Designation Name Designation Mr.Mitcn Vipul Gcria Partner Mr. Ravindra Vikararn Rathore Partner The details of Shareholding Pattern of both the firms are as follows:- LIST OF SHAREHOLDING PATTERN OF THE COMPANY : M/s. Aplab Limited M/s. Ornagem Exports India LLP Name of the Share holders No. of shares % of Share Name of the Share holders Share of fixed Capital ('/o) Amount (RS.) Mr.Mitcn Vipul Gcria 50 5000 Mr. Ravindra Vikararn Rathore 50 5000 Total 100 10000 253

DETAILS OF COST OF PROJECT & MEANS OF FINANCE OF M /S. ORNAGEM EXPORTS INDIA LLP. Figures in Lakhs 8r. No. Part'tculars Amount 1 2 Pla_nt &i Machinery Indigcnous 100.00 150.00 Imported 50.00 3 Interior Work &, Electrical etc. 100.00 4 Furniture &i Fixtures 5 Air-Conditioning 6 Other Assets (% Security 7 Working Capital 100.00 Total Cost 350.00 Means of Finance (A) Foreign Direct Investment (FDI) NIL (B) Bank Borrowings Internal Accrual (Family &, Friends) 200.00 (C) 150.00 The detailed projections of taking over of assets & liabilities are as under: Sr. No. Particulars M/s. Aplab Limited Approved for 5 years 2023-24 to 2027-28 M/s. Ornagem Exports India LLP Proposed for 5 years ,2022-23 to 2026-27 as per Rule 74 A (IUS$=RS. 81.10) Rs. In Lakhs US'OOO Rs. In Lakhs US'OOO 1. FOB value of exports 2250.00 2747.00 10765.00 12893.76 Foreign Exchange outgo ON 450.00 545.00 2. Import of Machinery 0.00 0.00 150.00 179.66 3. Import

of
Raw

Material

and components 450.00 545.00 7535.50 9025.63 Used,

unused

and

broken jewellery

for
remaking, remelting, Royalty

&, Repairing (10%) 753.55 902.56 5. Import

of
Spares

&; Consumables 0.00 0.00 820.00 1,011.10 6. Repatriation

of dividends

and profits to foreign collaborates 254

Royalty 8. Lumpsum Know how fee 9. Design &i Drawing fees 10. Payment

on
training

of technicians abroad 615.00 758.32 12. Commission on export 164.00 202.22 13. Foreign Travel 450.00 642.86 123.00 151.66 14 Amount

of interest

to bc paid on
external

commercial borrowing/deferred

payment credit (specify details) 17. NFE (1-16) 1800.00 2202.00 20,626.00 25,432.80 M/s. Ornagem Export India LLP has submitted the following documents:- 1.
Brief Profile of thc company. 2.
Projected Profit &i Loss account balance sheet. 3.
Cost of Project and Means of Finance. 4.
List of Directors and Address Proof. 5.
Details of Shareholding Patterns of the company. 6.
Certificate of Incorporation. 7.
Copy of PAN Card. 8.
Copy of IEC. 9. Self Declaration regarding none of the directors

of the company are involved in any case/violation of law or public policy. lO.Details of capital goods, renovation material/goods to be imported/procured locally. 11. Copies of confirmed exports orders in hand. 12. Undertaking in terms of Rule 74A of SEZ Rules, 2006. 13. Means of finance and list of capital goods to bc takcn over by the incoming unit. Attention is invited to Rule
19 (2) of the
SEZ Rules

2006 which stipulates that :- Proviso :-PROVIDED ALSO that subject to provisions of Rule 74 A, the Approval Committee may abo approve the change of the entrepreneur of an approved unit,
if the incoming
entrepreneur undertakes

to take

over
the
assets

and liabilities of the existing unit. Further Rule 74 A stipulates that:-Transfer of assets by SEZ units upon their exit Unit may apt out of SEZ by transferring its assets and liabilities to another person by way of transfer of ownership including sale of SEZ umts subject to following conditions :- a. Unit has held a valid LOA as well as lease of land for not less than a period of 5 years on the date of transfer b. Unit has been operational for a mtmmum period of 2 years after commencement of production as on date of transfer c. Such sale of transfer transaction shall be subject to approval of the Approval committee d. Transferee fufils all eligibility criteria applicable to Unit and ; 255

e. Applicable duties and liabilities if any as cafculated under rule 74 as vuell as export obligation of the transferor unit, if any shall stand transferred to transferee unit which shall be under obligation to discharge the same on the same terms and conditions as transferor umt. e.
Observation: The unit has not submitted thc following documents: 1. Copy of List of Directors of M / s. Aplab Limited 2. List of Shareholding Pattern of M / s. Aplab Limited. 3. Copy of address proof of all the Directors of M / s. Aplab Limited 4. Net worth of Partners of M / s. Ornagem Exports India LLP. 5. Affidavit of signatory duly notarized on Rs. 100 stamp paper of M / s. Ornagem Export India LLP. 6. IT Return of the company for last three years of M / s. Ornagem Export India LLP. 7. Undertaking for Pollution Control of M/s. Ornagcm Export India LLP. f.
Recommendation : The proposal of Changc

of Entreprencurship and transfer of assets and liabilities from M/s. Aplab Limited
into M/s. Ornagem Exports India LLP. in terms of Rule 19(2) read with 74 A &, 74 of SEZ Rules, 2006 is placed before the Approval Committee for consideration. 256

GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), MUMBAI A A A A A li A A A k J- l- l- A AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMAii II'EE a.
Proposal: Application for transfer of taking ovcr assets and liabilities at of M / s. Infogain India Private Limited into M / s. Imperial Jewels and additional location at Unit No. 181 &, 188, SDF -VI,
1st floor, SEEPZ-SEZ in terms of Rule 19(2) read with 74A and Rule 74 of SEZ Rules, 2006 b.
Specific Issue on which decision of AC is required: Proposal for transfer of assets and liabilities at of M / s. Infogain India Private Limited to M/s. Imperial Jewels and additional location at Unit No.l81 &, 188, SDF -VI, 1st floor,

SEEPZ-SEZ in terms of Rule 19(2) read with 74A and Rule 74 of SEZ Rules, 2006. c. Relevant Provisions/Instructions and Orders: In terms of Rule 19 (2) read with Rule 74 A of the SEZ Rules 2006. d.
Other Information: M/s. Infogain India Private Limited vide letter dated 02.08.2024 has submitted the
application for transfer

of assets

and liabilities

from

Infogain India Private Limited to M/s. Imperial Jewels and additional location at Unit No.l81 &, 188, SDF -VI,
1st floor,

SEEPZ-SEZ in terms

of Rule 19(2)
read with

74A
and Rule 74 of SEZ Rules, 2006 arid conveyed the folloiing reasons :- 1.
Due to constant technological changes and intense competition in the IT service industry,

the
business

volume

and
exports

have
not
grown. Despite

extensive marketing efforts they do not foresee

sufficient export potential to continue the operation to the optimum utilization of the infrastructure created for authorized operations.

Their management,

therefore would

like to opt
out
of SEZ
unit under Rule 74-A of SEZ Rules, 2006 as amended. 2. The SEZ unit viz. M/s
Imperial Jewels, Unit
No. 72, SDF-III,
SEEPZ SEZ Andheri (E). Mumbai -400096 is engaged in manufacture and export of Studded Gold
and
Silver

Jewellery items

and
require

additional

space

for
expansion

of approved activities.

We have recently signed a Memorandum of Understanding (MOU) with Imperial Jewels to facilitate this cxpansion 293

Following are the submission:- 1 Name of the unit M / s. Infogain
India
Pvt. Limited M / s Imperial Jewels 2 Location Unit No.l81
&, 188, SDF -VI 1st floor, SEEPZ-SEZ Unit No. 72 A,SDF

III, SEEPZ- SEZ 3 Area 837 Sq. mtr. 751 sq. mtr. 3 LOP No. &, Date SEEPZ-SEZ/IA-I/ APL/SW - 012/2007-08/8998

dated 07. 12.2007 as amended Renewal

of LOA
for
a current period of 5 year was granted on 18. 10.2022

vide
letter

no. SEEPZ-SEZ/IA-I/ APL/SW- 16/ 2010-11 /Vol-II/ 17273 dated
18.10.2022

as amended for the period of 01. 10.2022 tc 30.09.2027. SEEPZ-SEZ/IA-I/ APL/GJ- 13/201 1-12/ 18675
dated 22.12.2011

as amended Renewal of LOA
for a current period of 5 year was granted on 28.12.2023

was
been

granted vide letter no. SEEPZ-SEZ/IA- I/NUS / APL/GJ-13 /20 11- 12 /VOL-II / 00094
dated 28.12.2023

for
the
period

of 29. 10.2023 to 28. 10.2028. 4 Item of Manufacture/Trading Software

Development

&, IT Enable Services Studded

Gold
Silver Jewellery, Gold

Jewellry

Plain

Studded with

Diamond,

Lab
Grown Diamond,

PS,
SP &, Synthetic Stones,

Pearls,

Rough Diamonds,

Glass

Lence

&, Combination

Thereof

&, leather &
Rubber

Cords,

RUBBER MOULDS &, WAX MOULDS etc. 5 Date

of
commencement

of production 01.12.2012 15.09.2008 6 LOP valid upto 30.09.2027 28. 10.2028 7 Outstanding

Rental

dues

if any Rs. 442626.51/-

as on 04.08.2024 Rs.l2409.43/-

as on 04.08.2024 8 Sub-lease Agreement Validity Unit

No. 72 A,SDF -III Sub-lease agreement I is registered for the period of 26.12.2016 to :28.lO.2023 1181 SDF -VI Sub-lease agreement is rcgistcrcd for the period of 01. 10.2022 to 30.09.2027 ,188, SDF -VI I g Monitoring Performance Monitoring performance of the Unit has bccn noted in terms of Rule 54 of the SEZ Rules 2006 for the period 2019-20 by the Approval Committee in its Meeting held on 26.08.2022. Monitoring performance of the Unit has been noted in terms of Rule 54 of the SEZ Rules 2006 for the period 2020-21 and 2021-22 by the Approval Committee in its Meeting held on O].11.2023 'l 294

M/s Imperial Jewels vidc letter dt. 02.08.2024 have mentioned their interest in taking over the assets and liabilities from M/s. Infogain India Pvt. Limited and stated as follows : 1.
They

are manufacturer

and
exporter

of Jewellery at Unit
No: 72,
SDF - III,
SEEPZ- SEZ,

and commenced the production w.c.f.

29th October 2013. They have completed two five years blocks succcssfully and achieved positivc net forcign exchange earning cumulatively, as per SEZ rule 2006. They arc into third five years block of operations. 2.
Business is growing and they are spreading their wings in all types of jewelry.

The top and in demand product i.e Lab
Grown

Diamond

Studded jewelry are very popular in international

market

due
to
its
competitive

&
affordablc

cost.

Considering

the forthcoming

business

and

new

tie
ups,

they

arc
planning

to
expand

their manufacturing facilities to meet on time delivery of customers' orders. 1 3. As such, they were searching space in Seepz premises to have an integrated operation system for smother operation and handling our stock inventory properly. They come in interaction with "Infogain India Pvt.
I,td."
Of Unit No: 181
&, 188 of SDF -VI, who arc into
software

and
now
operative

with
very
limitcd

capacity

due
to work

from

home culture and low in business from Seepz division.

Their

managements decided to take over their assets under

SEZ rule
74 A of SEZ rule
2006
as amended

and
start their manufacturing from said premises as an additional location. 4.
Since they are taking over asset and expanding thcir production facilities, they assure their

export

will
also
increase

as they
have
orders

in
hands. Presently to meet
the timeline, they are getting it done their production on job work within seepz. The same will be done in their new additional location premises. Hence we would like to revise their exiting export projection as per following: I 12025-26 2026-27 ji-27-28 I Total i Total Details 2023-24 2024-25 J_ffi_y __(. in US '('000) (Rs in lakhs) Export 32464.10 37125.00 40837.50 4492 1.25 49413.38 204761.22 247 146.92 Outgo 16214.31 22275.00 24502.50 26952.75 29648.03 119592.59 144348.32 NFE 16249.79 14850.00 16335.00 17968.50 19765.35 ' 85168.64 102798.60 295

The details of Directors of both the firms are as follows:- M / s. Infogain Ind:'.a Pvt. Limited M / sImperial Jewels Name of Director I)esignation Name of Partners Designation Mr. Kulesh Bansal Director Shri.

Savjibhai I). I)holakia Partner Mr. Rakesh Malhotra I)ircctor Shri. Ghanshyambhai D, I)holakia Partner Mr. Krishnakumar Nataraian Director Shri. Rajesh Ilimmatbhai I)holakia Partner Shri. Tulsibhai D. Dholakia Partner Shri. 1-3rijesh Tulasibhai Dhokakia Partner Shri. I{itarth Ghanshyambhai Dhokakia Partner Shri. Rajesh Pragjibhai _M_g___lav_iy_g M / s. Dholakia I,ab Groswn l)iamond Pvt. Ltd Partner Partner M/s. Infogain India Private Limited Name of the Share holders Number of Shares Nominal Amount (Rs.) Percentage (%) of Shareholding Infogain Corporation 261iggg Equity Sharcrs 26, 129,900 100% Registered Office : 1209 0range street, Wilmington, New Castle County, Delaware 19801, USA Global Headquarters : 485 Alberto Way, Los Gatos, CA 95032, USA Mr. Rakesh Malhotra (As nominee of Infogain Corporation) 1 Equity Share 100 Total 261,300 26, 130,000 100.OO% LIST OF DIRECTORS/PARTNERS OF THE COMPANY :- The details of Shareholding Pattern of both the firms arc as follows:- LIST OF SHAREHOLDING PATTERN OF THE COMPANY :- 296

M/s Imperial Jewels Name of the Share holders Shareholding Pattern as on date '/o of Share Shri. Savjibhai D. Dholakia 1 0% Shri. Ghanshyarnbhai D. Dholakia 1 0% Shri. Rajesh Himmatbhai Dholakia 19% Shri. Tulsibhai D. Dholakia 1 0'3'0 Shri. Brijesh Tulasibhai Dhokakia 1 4% Shri. Hitarth Ghanshyambhai Dhokakia 1 4% Shri. Rajesh Pragiibhai Malaviya 3% M / s. Dholakia Lab Grown Diamond Pvt. Ltd 20% Total 100% DETAILS OF COST OF PROJECT &, MEANS OF FINANCE OF M/S. IMPERIAL JEWELS Computer, Software etc 25.00 Office Capital Goods includes AV Equipments, PA Systems, access Contr<:il System and ConsumaMes, etc 2-,707.90 Office Furniture, Chairs, Work Static'u-"i- and rither fit out related items such as carpets etc. 45.00

--
-------'--- Total '2,'77-779-7- -- B. Means of Finance Particulars Am-ount(-Rs.- In Lakhs) Own Funds
i 1388.99 International Accruals over 'a-p- e- 7iod T1-38-8.'9-9-

of 5 year Total
i 27'77.97

DETAILS OF EMPLOYMENT Employment Details Existing Employee Propose Employee increase By 260 Nos 360 Nos 100 Nos 297

The detailed

projections of
taking

over

of
assets

&b liabflities

and
Additional Location are as under: Sr. No. Particulars M/s. Infogain India Pvt. Limited Approved for 5 years 2022-23 to 2026-27 (1US$=RS. 83.00) M / s Imperial Jewels Approved for 5 years 2023-24 to 2027-28

as per Renewal of LOA (1US$=RS. 82.20) M/s. Imperial Jewels Projections 5 years 2023-24 to 2027- 28 for Additional Location Rs. Iri Lakhs US'OOO Rs. In Lakhs Rs. In Lakhs US'OOO 1. FOB value of exports 23,761.00 30,384.91 152,627.50 204,761.22 247,146.92 2. Import of Machineiy 300.00 383.63 140.00 210.00 253.47 3. Import of Raw Material and components including deemed imports, nominated agency etc 88,676.58 117,204.61 141,466.04 4. Import of Spares & Consumables 25 31.97 1,526.28 ] ,972.97 2381.38 5. Repatriation of dividends and profit to foreign collaborators 6. Royalty 7. Lumpsum Know how fee 8. Design &, Drawing fees g. Payment of foreign technicians 10. Payment on training of Indian tech. abroad 11. Commission on export 476.00 608.70 12. Foreign Travel 1 ,188.00 1,519.18 235.00 205.00 247.44 13. Amount of interest to be paid on ECB Amount of interest to be paid on deferred payment credit 14. Any other payment 712.00 1,121.26 15 Total (2 to 14) 2,701.00 3,664.74 90,557.85 119,592.59 144,348.32 16. NFE (1-15) 21,060.00 26,720.17 62,049.65 85,168.64 102,798.60 298

The unit has submitted following documents: 1.
Undertaking for taking assets and liabilities. 2. Details of Partners and Shareholding Pattern of M / s. Imperial Jewels 3 , Agreement for Transfer of Assets. 4. IT Returns for Company M/s. Imperial Jewels for the year 2021-22, 2022-23 &, 2023-24. 5 . Balance sheet for the period 2020-21, 2021-22 &, 2022-23. 6 . Cost for project &, Means of Finance. 7. Detailed balance sheet of M/s. Imperial Jewels for Additional Location. 8. List of Shareholders of M/s. Infogain India Private Limited. 9 . List of Directors lO.Copy of GSTIN of M/s. Infogain India Private Limited 1 l.Copy of IEC of M/s. Infogain India Private Limited 12. IT Returns for Company of M/s. Infogain India Private Limited for the year 2023-24. 13.
Copy of PAN Card. 14. Copy of Letter for Change of Implementing Agency of M / s. Blustar Infotech limited to M / s. Infogain India Pvt. Ltd 15. Possession Receipt Attention is invited to Rule 19 (2) of the SEZ Rules 2006 which stipulates that :- Proviso:-PROVIDED ALSO that subject to provisions of Ruie 74 A, the Approva( Committee may also approve the change of the entrepreneur of an approved unit, if the incoming entrepreneur undertakes to take over the assets and Iiabilities of the existing umt Further Rule 74 A stipulates that :-'I'ransfcr of asscts by SEZ units upon their exit :- Unit may opt out of SEZ by transferring its assels and liabilities to another person by way of trarhsfer of ownership induding safe of SEZ units subject to followirig conditions :- a. Unit has herd a valid LOA as wel7 as lease of Larid for not Less than a period of 5 years on the date of transfer b. Unit has been operationa7 for a minimum period of 2 years afier commencement of production as on date of transfer c. Such sale of transfer transaction shall be subject to approval of the Approva7 comrruttee d. Transferee fulfils au eligibility criteria appiicable to Unit arid ; e. Applicable duties and (iabilities if any as calctdated under nzle 74 as weL7 as export obligatiort of the transferor unit, if any shafl stand transferred to transferee unit which shall be under obligation to discharge the same on the same tems and conditions C;l-S transferor urit e.
Recommendation: The proposal for transfer of taking over of assets and liabilities of M/s. Infogain India Pvt. Limited into M/s Imperial Jewels and additional location at Unit No.l81

&, 188,
SDF -VI,
1st floor,
SEEPZ-SEZ before the Approval

Committee in terms

of Rule 19 (2) read with 74 A and
Rule 74
of SEZ Rules,

2006

is placed before the Approval Committee for consideration. 299

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ SPECIAi, hbuivuMI(; zuNE/ ANDHERI (EAST}, MUMBAI AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMIffEE A. PROPOSAL: Performance

of the
following units with
the
findings

as detailed in the
final
scrutiny report (FSR) is placed before UAC for Monitoring. Sr. No. I Name of the Unit APRs for the period ' FSR
of
the relevant period 1 M / s. C J Jewelleriies Pvt. Ltd FY 2022-23 FSRi342-350% 2 M / s. e-Emphasys Solutions Pvt. Ltd FY 2020-21,2021-22 and 2022-23 FSR[35 1-359] 3 M / s Rank International FY 2019-20, 2020- 21,2021-22 and 2022-23 FSR [360-369 ] 4 M / s Simic Electronic Pvt. Ltd FY 2022-23 FSR i370-377
} 5 M / s Tera Informatics Pvt. Ltd FY 2019-20, 2020- 21,2021-22 and 2022-23 FSR [378-388 ] 6 M / s. Tiger Jewellery (India) Pvt. Ltd FY 2019-20, 2020- 21,2021-22 and 2022-23 FSR [389-399 ] 7 M / s. Jewelex India Pvt. Ltd-Unit- II (Trading Division) FY 2020-21,2021-22 and 2022-23 FSR [400-406 ] 8 M / s. Jinai Jewels Pvt. Ltd FY 2021-22 and 2022-23 FSR i407-415j g M / s Pretty Jewellery Pvt. Ltd FY 2022-23 FSR i416-424 j 10 M / s. Priority Jewels Pvt. Ltd FY 2022-23 FSR i425-433} B.
Recommendation : The proposal of the Units based on the FSR in terms of Rule 54 of SEZ Rules, 2006 is submitted to the Approval Committee for consideration.

I FINAL SCRUT'lNY REPORT///2024 Dated 30-07-2024 Name of the Unit :- M/s. C. J. Jewelleries Private Limited Block period:

2020-21 to 2024-25 Financial Year:- 2022-23 (3rCl Year) Details of Previous Moxiit.oring:-

The proposal of performance of the APR for the period 2021-22 was placed in the 180"hApproval Committee meeting held on 01.11.2023, wherein tlie Committee n the
monitoring performance

of the Unit
for t.he period 2021-22, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006, wherein the Committee also directed:- Sr. No. Directions

of
the
Approval Committee Action taken if any. 1 Specified

officer to initiate action for issuance

of Show Cause Notice for t.he delay in submission

of APR of the period 2021-22. SCN
issued

on 23.11.2023.

The matter

was
adjudicated

and Order-in-original

was issued
on 08.05.2024 imposing a penalty of Rs. 10,000/- which
was paid by them on 15.05.2024. 2 "I'he
Unit.
to clear
the outstanding rental dues at the earliest. The outstanding dues for the saicl period was paid by t.he Unit.. I ._ j OB valuel f export

. Is-t \ear 2nd \ear 3rd Year 4fh Year 5fh Year Total 1 Th"j-:56-" 2020-21 2021-22 2022-23 2023-24 2024-25 35.00 37.00 38.00 40.00 42.00 FE Outgo ! 8.93 9.43 9.68 10.18 10.68 48.90 NFE

: 26.07 27.57 28.32 29.82 31.32 1.43.1.0 (A): Observation on APR

APPROVED Proji>ctions ( Rs. i n Crores) (II)

Performance as compared to projections during the block period 2020-21 to 2024-25. (Rs. in Crores;) Year Export F.E. OU'T'GO Projected Actual Raw Material (Goods/Services) c.c. import Other outflow Prqjected Actual Pro.jected Actual Actual 2022- 23 38.00 40.84 9.60 11.30 0.08 o.oo 0.20 342

(III) Cumulative NFE achieved during the block period 2020-21 to 2024-25. (Rs. in Crores) Year Cumulative Projections NFE Cumulative NFE Achieved Cumulative % NFE Acliieved 2022-23 81.96 59.71 73% (IV) Whether the Unit achieved Positive NFE : Yes (D)
Other Information: LOA No. & Date IA(I)/NUS/APL/GJ/305/03-04/638

dated 21.10.2003

and
last

renewed

on 19.08.2020 for 5 years block period i.e. from 01.04.2020 to 31.03.2025 Validity of LOA 31.03.2025 Item(s)

of
manufacture/ Services Gold/Platinum/Silver/Titanium Jewellery in
combination

wit.li

Stainless

Steel Studded

with

Semi

Precious Stones.,Gold/ Platinum/
Silver/Titanium Jewellery in combination with Stainless steel/Copper/

Brass

Studded

with Diamonds

and
Precious

Stones,

Gold Platinum/Silver/Titanium

Jewellery Studded with
Semi

Precious

stones/ Synthetic

Stones,

Pearls

&
Mother of Pearls,

Plain

Gold/Platinum/Silver ,Jewellery, Studded Gold/Platinum/ Silver Jewellery, Stainless Steel/Copper/Brass Jewellery
studded
with semi- precious stones,

synthetic

Stones,

Pearls

and Mother
of Pearls, Titanium
Jewellery Studded

with

Diamonds

and
Precious Stones. Date

of
commencement

of production 21.02.2005 Execution of BLUT YES Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ F(ecovery Order issued, if any No Men 64 Women 3_6 o. NO. or empioyees as on
Transgender

0 343

Total 80 Area allotted (in sq.ft.) 664]. sq.ft. Area

available

for

each employee per sq.ft. basis (area j no. of employees) 83.01 sq. ft.. per employee Investment

till date Building 2.58 Crore Plant

& Machinery 2.02 Crore TOTAL 4.6 Crores Per Sq.ft. Export during the FY 61499.92 per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) NIL Value Addition during the monitoring period 22.56% Whether all the APRs bei.n.g considered now has been filed well within the time limit, or otherwise. If no, details of the Year along witli no of days delayed to be given. No. (The APR for the FY 2022-23 has not been filed within stipulated time as it filed on 25.1.1.2023 after delay of 55 days.) (E) Reconciliation of Export. & Import data. a. EXPORT (Rs. ixi Crores) Year/Period Figures reported in APR (FOE Value) Figures as per Softex/Trade Data Difference if any Reason for Difference/Remark 2022-23 40.84 42.93 2.09 The difference is due to re-export considered as export in NSDL data. b. IMPORT i. (Capital Goods including procurement done on IUT (fron'i SEZ, EOU, STPI, EHTP)basis.

(RS.inCrores) Year/Period Figures as per APR Figures as per Softex/Trade Data Difference if any Reasons for difference 2022-23 o o Nil 344

(ii) Raw Materials

including

procurement

done
on
IUT
(from

SEZ, EOU, STPI, EHTP) basis (Rs. in Crores) F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2022-23 11.82 16.07 4.25 The
difference

is
due
to goods supplied

on loan & returnable

san'iples

basis and
the
same

have

been included

in
NSDL

data. Also,

IUT

purchase

has been
included

in Apr
data. However,

the
same has
not been included in trade data retrieved from NSDL. (F)
Bond-cum-Legal Undertaking (BLtJT)

(F.Y. 2022-23) (Rs. in Crores) I Total
amount

of Bond-Cum-legal 11ndeitaking

(BLU"I')
at. 'the beginning of the 5 years block period 2.93 ii Value of BLUT amount at the beginning of the Financial Year 2022-23 (APR monitoring period) 1.71 iii Value of additional Bond cum legal undertaking executed during the Financial Year 2022-23, if any 23.07 iV Duty foregone amount on account of goods and services imported

or procured

from D-rA during the
Financial Year 2022-23 (APR monitoring period) 2.54 v Remaining

or closing

value
of BLUT
at the
end
of the Firiancial Year 2022-23 (APR monitoring period) 18.82 (G) De-t-aii'so'N-"'-'-"""-pen-ding"

Foreign Remittance

beyond Permissible period, if any To cross-cheek the same and verify

whether

necessary permission

from

AD
Bank

/ RBI has been obtained. NO Whether

all
softex

has
been filed
for the
said
period.

If no, details thereof. SO to also
check whether unit has
obtained

Softex condonat.ion

from

DC
office / RBI and
if approved,

whet.her Not Applicable for Gems and Jewellery Units 345

they have

filed

such pending Softex. (b) Whether

all
Softex

has
been certified,

if so till whicli month has the
same
been certified.

If not,
provide

details

of
the Softex

and
reasons

for pendency. NA (C) Whether

unit

has
filed

any request

for
Cancellation

of Softex NA (I) Whether any Services provided i n DTA
/ SEZ/EO'U/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 (T) 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

tliereof,

including the
details

of
tlie
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 (M) Details

of
the
request

IDs pending for 00C

in respect of DTA procurement on the date o) submission

of
monitoring NIL 346

report (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 Whether

unit
has availed
any duty
free
goods
/ services
for setting up such facility ? If
yes,

whether

unit
has discliarged

such
duty
/ tax benefit
availed
? details
to be given including amount o.f duty / tax recovered

or yet to be recovered NO (O) V\7hether any violation of any of the provisions

of law has been noticed

/ observed

by
the Specified

Officer

during

the period under monitoring NO Particulars Status Outstanding Rent dues Rs.69,601.93 as on 03.07.2024. Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub Lease Agreement is registered for 95 years w.e.f 11.08.2003. (B) Obsexvations on Estate Division. Findings 1. This is the 5'h year of the block period

2020-21

to 2024-25, APR prior to this
F.Y 2021-22

has been
monitored

by IB0tl"i Approval Committee meeting held on dt. 01.11.2023. 2. Action in respect of the 180'h Approval Committee meeting held on 01.11.2023, has also been completed by l:his office w.r.t.
issuance of
Show Cause Notice dt. 23.11.2023 & ORDER-IN-ORGINAL dt. 08.05.2024. The unit: has paid the penalty of Rs. 10,000 by way of DD
No.
911985

dt. 15.05.2024,

in compliance to
ORDER-IN- 347

ORGINAL. 3. The unit has achieved export revenue of Rs. 40.84 crore as against projected export of Rs. 38.00 crore i.e. 107 % during tl"ie period for FY 2022-23. 4. Opening balance

of Raw material

declared .is matching

with previous year closing balance. 5. Capital Goods Amortization has been shown correctly. 6. Net Foreign Exchange Rs. 59.71 crore is positive. 7. Pendency Foreign Currency Realization is NIL. 8 The
unit has
achieved

22.56%

of value

addition

during

the financial year. g. There is no
Labour dues & Legal cases, pending against the unit in estate section. 10. There
is an outstanding amount of Rs. 69,602/- to be paid by the Unit 11. There is no CRA Objection pending. 12. There is no SCN is pending. 13. The APR for the
FY 2022-23

has not been filed with.in
stipulateed time period as it was filed on 25.11.2023 after delay of 55 days. 348

Year Capital Goods Amortised value 2012-13 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Import during the yea r IUT ' purchase Total IUT sale Sale of import goods other than IUT sale during the year A B A+B c D A+B-(C+D) 10% 10% 10% 10% 10% 10% 10% 10% 10% 10%
' 10% o o 0 o o o o o o o o o o o o o o 2013-14 o o o o o o o o o o o o o o o o 201445 o 0.39 o.:ig o o o.ag 0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.03 0.03 2015-16 o 1.89 1.89 o o 1.89 0.18 0.18 0.18 0.18 0.18 0.18 0.18 0.18 2016-17 12.54 o 12.54 o o 12.54 1.25 1.25 1.25 1.25 1.25 1.25 1.25 2017-18 19.72 o 19.72 o o 19.72 1.97 1.97 1.97 1.97 1.97 1.97 2018-19 7.49 3.7 ii.ig o o u.ig 1.11 1.11 1.11 1.11 1.11 2019-20 o o o o o 0 € o o o 2020-21 o o o o o 0 o o o 2021-22 o o o o o o € o 2022-23 o o o o o 0 0 ' Total 39.75 5.98 45.73 'O I o __ 45.73 o I o 0.03 0.21 1.46 3.43

4.54 4.54 4.5jt 4.54 4.5!1 349

$ _C. _J. 4 Pvk, U_d. _LOA No,__N_U57ApL/GJ/305/03-04/0947Sdated_21.lO.20003 DATE OF COMMENCE;ODUCTION: 2i"5 EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIAL YEAR 2022-23 (LOA BLOCK PERIOD 202041 To 2024-25) V ALuE IN CRORE EXPORT IMPORT N:E Yeai (F.Y.j APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules Projected Foreign Earnings (based on FOB value of Export) Import during the year excluding ILIT purchase & sale (as per APR) (RM+ CG) IT/NSDL-data Projected Import Amortised value as per APR
(In crore) Amortised value
of CG 10% as per rule53ofSEZ Rules APR-data (Raw material consumed +amortised+ Outflow ) /-2 APR-data as per verification (Raw material consumed +amortised+OutT low ) Pnojected Foreign exchange earning As per APR Afier Verification as per Rule 53 of SEZ Rules. On Cumulative Basis ) 2 3 4 5 6 7 8 g 10 11 12 13 14 15 16 3(a) 4A[b)+ CG import during the year taken from 4B(i) 4B(vi) 4A(h)+column 9 of this chart +APR(5) /APR column (6) 4A(h)+(Column 10 of this chart)+APR (5) APR (7) (4-12) 2020-21 19.03 19.97 19.03 35 6.47 8.82 8.93 0.04 0.04 8.49 8.48 26.07 10.54 10.55 10.55 2021-22 40.39 41.87 40.39 37 19.07 25.48 9.43 0.04 0.04 18.29 18.28 27.57 22.1 22.11 32.66 /

2C122-23 7 40.84
( 42.93 40.89 38 1;.82, (; '16.07 J 9.68 0.04 0.04 13.77 13.77 28.32 27.06 27.12 59.78 Total 100.26 1C14.77 100.31 110.00 37.36 50.37 28.04 0.12 0.12 40.55 40.53 81.96 59.70 59.78 350

FINAL SCRUTINY REPORT / 2 /2024 ,25 Dt.Q?,08.2024 Name of the Unit :-M / s. e-Emphasys Solutions I)vt. Ltd. Block period:

2019-20 to 2023-24 Financial Year:- 2020-21 to 2022-23 (2'/3rd/4th Year) Details of Previous Monitoring:- @ The proposal of performance of the APR for the period 2019-20 was placed in the 153'd

Approval

Committee

meeting

held
on 13.07.2021,

wherein

the
Committee noted the monitoring performance of the Unit for the period 2019-20,

as the unit had achieved positive NFE on
cumulative basis in terms of Rule
54
of SEZ Rules 2006. (I) (A): Observation on APR APPROVED Projections (Rs. in lakhsl lat Year 2" Year 3rd Year 4th Year 5th Year Total 2019-20 2020-21 2021-22 2022-23 2023-24 FOB value of export sgo.oo 1050.00 1280.00 1560.00 1820.00 6600.00 FE Outgo 11.05 4. 16 3.27 3.40 3.40 24.42 NFE 878.95 1045.84 1276.73 1556.60 1817.46 6575.58 (II)
Performance as compared to projections during the block period 2019- 20 to 2023-24. (Rs. in lakhs) I Year Export I F.E. OUTGO Projected Actual Raw Material
i (Goods/Scirvices) I C.G. import Other outflow Projected Actual Projected Actual Actual 2020-21 1050.00 906.38 1.16 0.00 3.00 0.00 693.75 1280.00 1057.78 1.27 0.00 2.00 0.00 0.00 2022-23 1560.00 1059.74 1.4 0.00 2.00 0.00 o.oo (III) Cumulative NFE achieved during the block period 2019-20 to 2023-24. (Rs. in lakhs) Year Cumulative Projections NFE Cumulative NFE Achieved i Cumulative % NFE Achieved 2020-21 1925 934.36 48.S4o/o 2021-22 3202 1987.66 62.07o/o 2022-23 4759 3042.92 63.94% (IV) Whether the Unit achieved Positive NFE : Yes 351

(D)
Other Information: LOA No. &, Date SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369

, dated.24. 10.2013 IValidity of LOA 25.02.2024 lIstee:l!cse)s of manufacture/ Software services / Software Development / Support i;:.,u :. Wommencement of 26.02.2014 I Execution of BLUT YES Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice / Recovery Order issued, if any No I a)
Projected employment for the block period b)
No. of employees as on 31.03.2023 Years 2020-21 '2021-22 2022-23 Men 46 41 37 Women 7 7 05 Transgender o o o i Total ' 53 I I 48 42 Area allotted (in sq.ft.) 6469.11 Sq.Ft. ' Area

available

for
each lemployee per
sq.ft.

basis (area / no. of employees) 122.06 sq. ft. per employee 134.77 sq. ft. per employee 154.03 sq. ft. per employee Investment

till date Building 44S.49 lakhs 44S.49 lakhs 445.49 lakhs Plant

& Machinery 171.00 lakhs 188.61lakhs 200.81lakhs TOTAL 616.49 lakhs 634.1 lakhs 646.3 lakhs Per Sq.ft.

Export

during the FY 14010.89 per sq. ft. 16351.24 per sq. ft. 16381.54 per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) NIL NIL I NIL Value Addition during the monitoring period Not applicable Not applicable Not applicable Whether all the APRs being Yes. Yes, Yes, 352

considered now has been filed well within the time limit, or otherwise. I If no, details of the Year along i with no of days delayed to be glVen. I The APR for
the FY
2020-21

vide Request

ID
No. 242100020223 dated 22. 11.2021 has been

filed
within Istipulated time Period. I The APR for
the FY 2021-22 vide Request ID No. 242200017975 dated 30.09.20 i22 has been filed I Within , stipulated time period. The
APR
for the FY
2022-23

' vide Request ID i No 242300017772
I dated 30.09.202 3 has been filed I within stipulated I time period I (E) Reconciliation of Export &i Import data. Year/Period Figures reported in APR (FOB Value) Figures as per Softex/Trade Data I Difference

if any I Reason for Difference/Remark 2020-21 906.38 722.62 I I 183.76 The NSDL value has considered the export value from April-2020 to Feb 2021 only and the exchange rate considered by NSDL is as per the softex certified date, wherein the unit has taken the export value from April- 2020 to March-202 1. 2021-22 I I i 1057.78 I I I I I 857.65

I I I 200.13 I I I The NSDL value has considered the export value from April-202 1 to Feb-2022 only and the exchange rate considered by NSDL is as per I the softex certified date, wherein the unit has taken the export value from April- I 2021 to March-2022. 2022-23 1059.74 I 1058.02 1.72 The Difference is due to ' Exchange rate. whereas NSDL

has Calculated figure with auto populated exchange rate. but unit has considered as RBI Exchange rate as per their books of accounts. (Rs. in lakhsl (a) IMPORT i. (Capital Goods including procurement done on IUT (from SEZ, EOU,

STPI, EHTP) basis. IRs. in lakhsl lYear/Period IFpigeurrAePs RasISo"fttegxu/reTsraadsepDera IDifference i if any ' Reasons for i difference 353

2020-21 o o niz il- 2021-22 o o Nil 2022-23 o o Nil I (ii) Raw Materials including procurement

done
on
IUT (from

SEZ,
EOU, STPI, EHTP) basis: (Rs. in lakhs) F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2020-21 0.00 0.00 Nil 2021-22 0.00 0.00 Nil 2022-23 0.00 0.00 Nil (F)
Bond-cum-Legal Undertaking (BLUT)

(F.Y. 2022-23) (Rs. in LakhsJ Sr. No. I Particulars Fr.nancial Year 2020-21 2021-22 2022-23 (i) Total

amount

of
Bond-Cum-legal undertaking (BLUT)

at the beginning of the 5 years block period / 5 21.87 21.87 21.87 (ii) I Value"of BLUT amount at the beginning of the
Financial

Year

(APR
monitoring period) 21.87 18.46 10.77 I (iii) Value

of
additional

Bond

cum

legal undertaking

executed

during

the
APR monitoring period, if any 0.00 0.00 0.00 I (iv) I Duty

fore-gone

amount

on
account

of goods
and
services

imported

or procured from

DTA

during

the
APR
monitoring period 3.41 I 7.69 I 11.01 I I M Remaining or closing value of BLUT at the end of the APR monitoring period 18.46 ' 10.77 -0.24 I I (G) 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. Nil I I 354

' (H) (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. Yes, all SOFTEX filed/submitted. (b) Whether all Softex has been I certified,

if so till
which

month

has the same

been

certified.

If not, I rperaosvoianes fodretpaielnsdeonfCythe Softex and , CeFtified
I I (C) Whether

unit

has
filed
any
request for Cancellation of Softex No i (I) I I I 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 I (J) I I 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,

a_nd
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 I I I I (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 (M) Details

of
the
request

IDs
pending for
00C

in
respect

of
DTA procurement

on
the
date

of submission of monitoring report No (N) Has the unit set up a_ny caf-eteria / canteen
/ food
court
in
unit premises? No 355

I I I I I I I I I l' I I If yes, whether permission from UAC / DC office has been issued, or otherwise

office has
been issued,

or otherwise 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 yet to be recovered I I I I I I (O) Whether

any violation

of any
of the provisions of law has been noticed / observed

by
the
Specified

Officer during the period under monitoring No (B)
Observations on Estate Division. Particulars Status Outstanding Rent dues NIL. Labour Dues or Labour Cases i NIL I I ' Validity of Lease Agreement I I 12S6ub05Le2aOsOe3Agreem is registered for 95 years w.e.f Findings APR to be monitored for 2"d,3'd &, 4th year of the block period 2019-20 to 2023-24. i I The
unit has
achieved

export revenue

of Rs. 906.38

lakhs

as against

projected export of Rs. 1050.00 laldis i.e. 86.32 % during the period for FY 2020-21. The unit has
achieved export revenue of Rs. 1057.78 lakhs as against projected export of Rs. 1280.00 la_khs i.e. 82.63 % during the period for FY 2021-22. The unit has
achieved export revenue of Rs. 1059.74 lakhs as against projected export of Rs. 1560.00 lakhs i.e. 67.93 % during the period for FY 2022-23. I Net Foreign Exchange for the F.Y 2020-21 to 2022-23 i.e. Rs. 48.S4oA, 62.07% &, 63.94o/o is positive. Pendency Foreign Currency Realisation is NIL. I There is no Rent, Labour dues &, Legal cases pending against the unit in estate section. There is no CRA Objection pending. 356

There is no SCN is pending. I The APR for the Financial Year 2020-21,2021-22 &, 2022-23 has been filed Within stipulated time period. Space Utilisation:- The number of employee

decreased from

53 to 42 during this period. I Space /employee is high i.e 154.03 sq. ft. per employee. 357

ANNEXuRE

B M/s. e-Emphasys Solutions Pvt Ltd. LOA No. SEEPZ-SEZ/14(I)/NUS/APL/03/2013-14 dated 31.03.2023. Date of commencemen by production :26.02.2014. F.Y 2020-21 to 2022-23. YEAR CG IMP. 4B(V) I=";TISED I'13-14 il4-15 15-16 16-17 17-18 il8-19 iil9-20 20-21 21-22 22-23 TOtal lO'Vo 10o./o lOo.'ii 10"iii 10 o lO'7ol IOg"o lOo.'u 10o/it 40"./o 2013-14 O.OC I i20l4-15 44.82 40.34 4.48.

4.Q 4.48 4.48 4.48 4.48 4.48 4.48 4.48 40.34 2m5-16 0.0(] 201647 0.00 2017-18 0.00 I I 2018-19 0.00 2019-20 0.00 2020-21 0.00 2021-22 0.00 2022-23 0.00 TOTAL 44.82 40.34 O.OOi 4.48 4.48 4.48 4.48 I 4.48 4.48 4.48 4.48 4.48 40.34 358

ANNE)aTRE

A M s. e-Em has s Solutions PvtLtd. !,QA_No. SEESEZ

IA I
NIJS
AFL
03
2013-14 dated 31.03.2023. DATE OF COMMENCEMENT OF PRODUCTION: 26.02.2014 EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD O-F-FINANCIALYKAR 2020J2-lto2022-23 ILOA BLOCK PERIOD 2019-20 To 2023-24) VALtTE IN LAKHg i EXPORT mPORT }iFE Yea_t iF.Y.l data NSDL data I FOB Export value found during APR verification as per rule 53
of SEZ Rules I 1'-'=aii:i5='== Import durfng the year excluding nJT purchase & sale (as per APRI (Rli!+ CG) IT/NSI)L- data Projected

i Import

: jAm;.r:i;;::ue lIn Crorel Amortised value

of CG 20% as per rule 53 of 8EZ Rules I =.-::,:- +"aom"o:at"'isaedd+ i o"tflo-' I j APR-data as per verf&ation (Raw materfal consumed +amortised'Outfl ow ) Projected Foreign exchange earning As per AJ'R After

' as pet Rule 53 :!)EZ Rules. On Cumulative Basis I I 2 3 4 5 6 7 8 9 10 ' II 12 13 14 15
i 3(a} I 4A(b)

CO import during the year taken from 4B(i) 4B(vr) 4thAi'shc':arto'l"A"PR9(5of) 1/APRCOlumn[6) 4A(h}-(Column 10 of this chartl'APR (5) APR (7) (=i-ig
I i 2019-20 I 726 21 I 7262! 2020-21 906 38 i 722.62 906 38 1050 00 0 00 0 00 4 16 4 48 4 48 698 23 698 23 1045 84 208 15 208 :5 I 934.36 2021-22 1057.78 I 857 65 1057 78 1280 00 0 00 0 00 3 27 4 48 4 48 4 48 4 48 1276 73 934 36 1053 30 1')87.66 2022-23 i iosg 74 I 1058.02 1059 74 1560 00 0.00 0.00 3.40 4 48 4 48 4.48 4 48 1556 60 1055 26 1055.26 3042.92 roiari 3023.90
I 2638.29 3023.90 asgo.ao 0.00 0.00 10.83 13.44 13.44 707.19 707.1(1 3879.17 zsqq.;rr 3042.92 359

rmu,scutmmunpour3t:io:a -2-E> Date: b(>-Ogo2"1 Name of the Unit } M/s. Rank International Block period:

2019-20 to 2023-24 Financial Year:-

2019-20

(1st
Year)2020-21 (2nd Year),2021-22(3- year)
and
2022-23 (4'h year) Details of Previous Monitoring:- 1. Previous UAC observation The proposal of performance of the APR for the period 2018-19 was placed in the 142 nd Approval

Committee meeting in its meeting held
on 05.02.2020

wherein the Committee noted the monitoring performance of the Unit for the period 2018-19. The Committee also directed the unit to : *
Action taken report : Directions of the Approval Committee Action taken if any. Expedite the execution of sub- lease
agreement

for
the period 18.04.2019

to
16.04.2024 immediately. Sub-Lease agreement

is registered

for
the
period 18.04.2019 to 16.04.2024 (A): Observation on APR I. APPROVED Projections (Rs. 'in Lakhs) ISt Year 2nd Year 3m 7ear 4'h Year 5'h Year Total 2019-20 2020-21 2021-22 2022-23 2023-24 FOB value of export 7400 7600 8000 8400 8600 40000 FE Outgo 6755 6930 7255 7630 7805 36375 NFE 645 670 745 770 795 3625 (II)

Performance as compared tu piujcctiuuh during the block period 2019-20 to 2023-24. (Rs, In Lakhs2 Year Export F.E. OUTGO Projected Actual Raw Material/Spares c.c. import Other outflow Prqiected Actual Proiected Actual Actual 2019-20 7400 9623.86 6700 8405.59 '80 7.85 0.00 2020-21 7600 9642.51 6875 7806.99 50 0.00 0.00 2021-22 8000 13898.26 7200 11853.32 50 51.17 0.00 2022-23 8400 11181.88 7575 9114.63 50 35.33 0.00 (III) Cumulative NFE achieved during the block period 2019-20 to 2023-24 (Rs. in Lakhs) Year Cumulative Pro,jections NFE Cumulative NFE Achieved Cumulative % NFE Achieved 2019-20 645 1518.24 235.39% 360

2020-21 1315 3131.64 238.15% 2021-22 2060 5311.41 257.83% 2022-23 2830 7298.42 257.89% (IV) Whether the Unit achieved Positive NFE : Yes (D) Other Informationi LOA No. & Date SEEPZ-SEZ/IA(I)/APL/GJ-43/2007-08/3359 DATED 30.04.2008 Validity of LOA 16.04.2024 Item(s) of manufacture/ Services FINDING

OF GOLD,
PLATINUM,

SILVER,

MOUNTINGS

OF GOLD PLATINUM

SILVER,

PENDANT

CHAINS

OF
GOLD

PLATINUM SJLVER, STUDDED JEWELLERY OF GOLD PIATINUM SILVER Date of commencement of production 17.04.2009 Execution of BLUT YES Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No No. of employees Area allotted (in sq. ft.) 2019-20 2020-21 2021-22 2022-23 Male 50 Male '49 Male 51 Male 50 Female 12 Female og Female 10 Female 10 Total 62 Total 58 TOtal 61 Total 60 8138 sq. ft. Area available for each employee per sq. ft. basis (area/no. of employees) 2019-20 2020-21 2021-22 2022-23 131sq. ft. 140 sq. ft. 133 sq. ft. 136 sq. ft. Investment till date Financial Year 2019-20 2020-21 2021-22 2022-23 Building Rs'."":l"E3f5".' 8:3'Taffi""""""""""" Rs.l86.83 lakh Rs.l86.83 lakh Rs.l86.83 lakh Plant & Machinery Rs.481.98

lakh Rs.386.l4

lakh Rs.432.l3 lakh Rs.325.32 lakh Total Rs. 668.81 lakh Rs. 572.97 lakh Rs. 618.96 lakh Rs. 512.l51akh Per Sq. ft. Export during the FaY 2019-20 Rs.l.l8

lakh per sq. ft. 2020-21 Rs. 1.18
lakh per sq. ft. 2021-22 Rs.l.71 lakh per sq. ft. 2022-23 Rs.l.37

lakh per sq. ft.. Quantity and value of goods exported under Rule 34 (unutilized goods) 2019-20 2020-21 2021-22 2022-23 NO NO NO 2019-20 2020-21 2021-22 2022-23 361

monitoring period (applicable for Gems & Jewellery Units) 19.21 20.44 18.86 21.80 Whether

all
the
APRs being

considered

now have

been

filed

well within

the
time
limit,

or otherwise. If no, details

of the Year along

with

no
of
days delayed to be given. YES Submitted on 04.03.2021 Request ID (242100004005) YES Submitted on 28.12.2021 Request ID (242100033044) YES Submitted on 23.11.2022 Request ID (242200038334) Delay of 53 days YES Submitted on 17.11.2023 Request ID (242300037 486) Delay of 48 days (E) Reconciliation of Export & Import data. a.
EXPORT (Rs. in Iakhs) F.Y. Figures reported in APR (FOB Value) Ftgures as per Trade Data Difference if and Reason for Difference/Remark 2019-20 9623.86 1255.23 8368.63 Unit has mentioned that the Actual export is 1235.00 Add: Value of supplies made Under Rule 53A ('a' to 'k') is 8388.84 total amount of export as per APR is 9623.86 Less : Value of supplies made Under Rule 53A ('a' to 'k') is 8988.84 Re Export value not included in APR data i.e. 20.21 2020-21 9642.51 1197.31 8445.20 Unit has mentioned that the Actual export is 1197.32 Add: Value of supplies made Under Rule 53A ('a' to "k') is 8445.19 total amount of export as per APR is 9642.51 Less : Value of supplies made Under Rule 53A ('a' to 'k') is 8445.19 Re Export value not included in APR data i.e. 0.01 2021-22 13898.26 1521.74 12376.52 Unit has mentioned that the Actual export is 1521.74 Add: Value of supplies made Under Rule 53A ('a' to 'k') is 12376.52 total amount of export as per APR is 13898.26 Less : Value of supplies made Under 362

Rule 53A ('a' to 'k') is 12376.52 I 2022-23 11181.88 1348.40 9833.48 Unit has mentioned that the Actual export is 1348.40 Add: Value of supplies made Under Rule 53A ('a' to "k') is 9833.48 total amount of export as per APR is 11181.38 Less : Value of supplies made Under Rule 53A ('a' to 'k') is 9833.48 b. IMPORT F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2019-20 7.85 7.71 0.14 Value of spares has not been categorized under Capital goods in NSDL data 2020-21 0.00 0.00 o.oo 2021-22 51.17 19.33 3L84 Rs. 22 lakhs IUT has not been reflected in NSDL Rs. 10 lakhs has not been reflected in capital goods in NSDL data. However reflected in RM spares 2022-23 35.33 36.52 1.19 Exchange rate difference i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs) (ii) Raw Materials including procurement done on IUT (from SEZ, EOU,
STPI, EF['P) basis: (Rs. In Lakhs) Year/Period Figures as per APR Figures as per Softex/Trade Data Difference if any Reasons for difference 2019-20 867 4.79 8446.84 227.95 Add: Notional Freight & Insurance included in NSDL report not part of APR - 20.78 Lakhs Re import Value Value included in NSDL- 20.67 Lakhs Less: Value of imported raw materials, consurnables, components, packing materials etc. or finished goods /services received from other units in SEZs/EOUs/ EHTPs/STPs during theyear-

8716.23

Lakhs 363

Request ID 172000677203 not shown is NSDL in FY 2019-20- 0.18 Lakhs 2020-21 8099.09 7830.62 268.47 Add: Notional Freight & Insurance included in NSDL report not part of APR - 23.38 Lakhs Request ID 172000677203 not showing is NSDL in FY 2020-21- 0.25 Lakhs Less: Value of imported raw materials, consumables, components, packing materials etc. or finished goods /setvices received from other units in SEZs/EOUs/ EHTPs/STPs during the year- 292.10 Lakhs 202i-22 i237Li6 iigi:z.g'z 458.i9 Add: Notional Freight & Insurance included in NSDL report not part of APR - 49.03 Lakhs Request ID 172102176676 dated 20.08.2021 showing in item type taken as spares and accessories actually capital goods, treated accordingly while preparing APR. the same amount is added to capital goods-10.62 Lakhs Less: Value of imported raw materials, consumables, components, packing materials etc. or finished goods /services received from other units in SEZs/EOUs/ EHTPs/STPs during the year- 517.84 Lakhs 2022-23 9370.78 9145.11 225.67 Add: Notional Freight & Insurance included in NSDL report not part of APR - 27.13 Lakhs Request ID 172000677203 not showing is NSDL in FY 2020-21- 0.25 Lakhs Less: Value of imported raw materials, consumables, components, packing materials etc. or finished goods /services received from other units in SEZs/EOUs/ EHTPs/STPs during the year- 256.15 Lakhs (F) Bond cum Legal Undertaking (BLUT) 364

Bond-cum-Legal Undertaking (BLUT) (INR in Lakhs) Sr. No. Particulars 2019-20 2020-21 2021-22 2022-23 (i) Total amount of Bond-Cum-legal undertaking (BLUT) at the beginning of the 5 years block period 2188.77 2188.77 2188.77 2188.77 (ii) Value of BL{_JT amount at the beginning of the Financial Year (APR monitoring period) 2188.77 1908.26 1631.10 1227.53 (iii) Value of additional Bond cum legal undertaking executed during the APR monitoring period, if any (iv) Duty foregone amount on account of goods and services imported or procured from DTA during the APR monitoring period 280.52 277.16 403.57 322.63 (V) Remaining or closing value of BLUT at the end of the APR monitoring period 1908.26 1631.10 1227.53 904.90 (G) 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. 2019-20 2020-21 2021-22 2022-23 Nil as per APR Nil as per APR Nil as per APR Nil as per APR (H) (a) Whether

all
SOFTEX/SERF

lias
been filed for the
said period?

If no, details thereof. (s.o. to also
check

whether

unit
has obtained SOFTEX condonation from DC office/RBI

and if approved,

whether they have filed such pending SOFTEX.) Not Applicable to Gems and Jewellery Units (b) Whether

all SOFTEX/SERF

has been certified, if so till which month has the satne been

certified?

If not,
provide details

of the
SOFTEX and reasons for pendency. ((.) Whether unit has
filed
any request for Cancellation of SOFTEX/SERF (I) 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). 2019-20 2020-21 2021-22 2022-23 NIL mIL NIL NIL (J) Is the
unit
sharing
any of
their Unit has de'narcated tha area admsasuring 50 infrastructures with
other units
or are
sq. mtr. for trading activity utffizing

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. 365

If
approval

for
sharing

of
common infrastructure

has
been
obtained

from UAC
/ DC office, the
date
of UAC
/ Approval letter to be indicated? (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? Unit has not provided any such services (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. All the procurements from DTA are through SEZ online and taken inward with the permission of Gate Officers (M) Details of
the request IDs pending for 00C
in respect of DTA procurement on the date of submission of monitoring report NIL (N) Has the unit
set up
any cafeteria / canteen / food court in unit premises? If yes,
whether permtssion from UAC / DC office has been issued, or otherwise office has been issued, or otherwise? 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 yet to be recovered? They do not have any set up of cafeteria/canteen food court in the Unit premises (O) Whether any violation

of any of the provisions

of
law
has
been noticed/observed

by
the
Specified Officer

during

the
period

under monitoring? NIL Particulars Status Outstanding Rent dues NIL
as on 02.08.2024 Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-Lease agreement is registered for the period 18.04.2019 to 16.04.2024 (B)
Observations on Estate Division. Findings 1. This
is the
3 year block period

2019:20

to 2023-24

and performaffce

scrutiny

for the peirod 2019-20 to 2022-23. APR
prior to this
F.Y. 2018-19

has been
monitored

by 142 nd Approval

Committee meetin4 held on dt.05.02.2020 2. Action in respect of the 142 nd Approval Committee meeting held on 05.02.2020 has been initiated and Unit has registered the sub-lease agreement \for the period 18.04.2019 to 366

16.04.2024. 3. The unit has achieved export revenue of Rs. 9623.86/- Lakhs as against projected export of Rs. 7400/- i.e. 130.05 % during the period for FaY 2019-20. 4. The unit has achieved export revenue of Rs. 9642.51/- Lakhs as against projected export of Rs. 7600/- i.e. 126.87 % during the period for FY 2020-21. 5. The unit has achieved export revenue of Rs. 13898.26/- Lakhs as against projected export of Rs. 8000/- i.e. 173.73 % during the period for FY 2021-22. 6. The unit has achieved export revenue of Rs. Ill 81.88/- Lakhs as against projected export of Rs. 8400 /- i.e. 133.12 % during the period for FY 2022-23. 7. Opening
balance
of Raw material
declared
is matching

with
previous
year
closing .balance. 8. :Capital Goods Amortization has been shown correctly. g. INet Foreign Exchange Rs. 1518.24/- lakh is positive for FY 2019-20. 10. Net Foreign Exchange Rs. 3131.64 /- lakh is positive for FY 2020-21. 11. Net Foreign Exchange Rs. 5311.41 /- lakh is positive for FY 2021-22. 12. Net Foreign Exchange Rs. 7298.42 /- lakh is positive for FY 2022-23. 13. Pendency Foreign Currency Realization is NIL. 14. There
is no Labour dues/cases,
outstanding dues, pending
against the unit in estate section. 15. There is no CRA Objection pending. 16. There is no SCN is pending. 17. Value Addition submitted by the Unit in the APR F.Y 2019-20,
2020-21,
2021-22 and 2022-23 is 19.21%, 20.44%, 18.86% and 21.80%. 18. There is no delay in filing of APR F.Y. 2019-20, 2020-21 19. The APR for the FY 2021-22 and 2022-23 has not been filed within prescribed time & submitted on 23.11.2022

and 17.11.2023

i.e. there is a delay of 53 days and 48 days 367

ANNJ!JaTRE

A Rank Intsrnattonal ILOA No. 8)C)CP2-8 € Z/IA-I/APL/GJ-43/2007-08/33891 )B)CPORT & IMPORT Nfi, DATA K)R

fl Y)!:AR 2019-20 TO 2022-23 Export value as per IMPORT value as per- NFE Year ( F.Y.) APR data NSDL data FOR Export value found duzing APR veyification as pm rule 53 of 8EZ Rules. Projected Foye%n Eiarning Import duting the year -APR IRaw + CGI IT/NSDL- data Amodi3(4d value as per APR Amot'sed vague o/ CG 10% as per tuZg 53 of SEZ Rules. APR-data (Raw material consumed +amortised+Outflow ) APR-data as pet verification IRaw matetial consumed +amortised+Outflow I Ptojected Foreign exchange earning As per APR After Verificatio fl as per Rule 53 of SEZ Rules. On Cumulative Basis 1 2 3 4 5 6 7 s 9 10 11 12 13 14 15 31a) 4A(bl+4Bli} 4Blvi) 4A(hl+8+APRl5) / APR column 161 4Alhl+l9)+APR 151 APR i71 14-11) 2019-2 €) 9623 .86 1255.23 9623.86 7400.00 840 s.59 +7.85 8454.56 32.32 32.32 8105.62 8105.62 645.00 1518.24 1518.24 1518.24 2020-21 C1642.51 1 1')7.31 9642.51 7600.00 7806.99+227.23 7830.62 22.72 22.72 soxg. 11 8029. 11 670 .00 1613.40 1613.40 3131.64 2021-22 138(18.26 1521.74 13898.26 8000.00 11853.32+234.68 l Ig32.31 25.67 25.67 11718.4g I 1718.4C) 745.00 2170.77 2179.77 5311.41 2022-23 11181.88 1348 40 11181.88 8400.00 9 114.63+ 145.00 0181.64 14.50 14.50 grqqm 91g4.87 770.00 1087.01 xgst.oi 7298.42 Total Achieved 44346.61 5322.68 44346.51 31400.00 37399.13 95.21 95.21 37048.09 37048.09 2830.00 7298.42 7298.42 7298.42 368

ANNEXURE

B Rank International (LOA No. SEEPZ-SEZ/14-l/APL/GJ-43/2007-08/3359) EXPORT & IMPORT NFE DATA FOR FY YEAR 2019-20 TO 2022-23 Amortisation Period 2022-23 Value in Lakhs YEAR CG IMP. 4B(V) AMORT ISED 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 10% IO'X+ IO'Vo 10!/n 10'!/n 10tXii 10% 10% lO'Xi 10% 2013-14 0.37 0.37 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 0.04 2014-15 0.00 2015-16 25.32 20.26 2.53 2.53 2.53 2.53 2.53 2.53 2.53 2.53 2016-17 5.40 3.78 0.54 0.54 0.54 0.54 0.54 0.54 0.54 2017-18 0.00 2018-19 27.41 13.71 2.74 2.74 2.74 2.74 2.74 2019-20 0.00 2020-21 0.00 2021-22 51.17 10.23 5.12 5.12 2022-23 35.33 3.53 3.53 TOTAL 145.00 51.88 0.04 0.04 2.57 3Al 3.11 5.85

5.85 5.85 10.97 14.50 369

pis.ysc:atmsympou'rytzo:za,25

Date:o5-o,3aM Name of the Unit :- M/s. Simic Electronic Pvt. Ltd Block period:

2018-19 to 2022-23

Financial Year:- 2022-23 (5'h Year) Details of Previous Monitoring:- @ The proposal of performance of the APR for the period 2021-22 was placed in the 171s' Approval Committee meeting held on 31.01.2023, wherein the Committee noted

the monitoring performance

of the
Unit for the
period 2021-22, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. (A): Observation on APR

APPROVhl) Projections (Rs. in lakhs) ISt Year 2nd Year 3" Year 4'h Year 5'h Year Total 2018-19 2019-20 2020-21 2021-22 2022-23 FOB value of export 150.84 158.38 166.55 174.72 163.52 814.01 FE Outgo 27.15 28.64 30.18 31.75 33.37 151.09 NFE 123.69 129.74 136.37 142.97 150.15 682.92 (II)

Pprfnrtnancc as compared to projections during the block period 2018-19 to 2022-23. (Rs. In Lakhs) Year Export F. E. OUTGO Projected Actual Raw Material (Goods/S:arvices) c.c. import Other outflow Projected Actual Projected Actual Actual 2018- ig 150.84 294.20 14.90 17.60 6.50 0.00 0.00 2019- 20 158.38 210.84 15.84 13.88 6.50 0.00 0.00 2020- 21 166.55 329.87 16.43 23.59 6.50 0.00 0.00 2021- 22 174.72 359.16 17.25 21.42 6.50 0.00 0.00 2022- 23 163.52 344.94 18.12 25.92 6.50 0.78 0.00 TOtal 814.01 1539.01 82.54 102.41 32.50 0.78 0.00 370

(III) Cumulative NFE achieved during the block period 2018-19 to 2022-23 (Rs. in Lakhs) Year Cumulative Projections NFE Cumulative NFE Achieved Cumulative % NFE Achieved 2018-19 123.69 278.80 225.40% 2019-20 253.43 475.86 187.77% 2020-21 389.8 786.55 201.78% 2021-22 532.77 1124.64 211.09% 2022-23 682.92 1445.40 211.65% (IV) Whether the Unit achieved Positive NFE : Yes (D)

Other Information: LOA No. & Date 8(25)/81-EPZ

Dated: 31.10.1981 Validity of LOA 31.03.2028 Item(s) of manufacture/ Services Silvered Mica plates & parts and Mica Capacitors Date

of
commencement

of production 01.12.1982 Execution of BLUT YES Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No a. Projected employment for the block per"od b. No. of employees as on 31.03.2023 Male 7 Female 18 Total 25 Area allotted (in sq.ft..) 5511 sq.ft. Area available for each employee per sq.ft.

basis

(area / no.
of employees) 220.44 Sq.ft/employee Building 0.00 Plant

& Machinery 17.65 371

ITOTAL 17.65 Per Sq.ft. Export during the FY Rs. 6259.12 lakhs per sq. ft Quantity and value of goods exported under Rule 34 (unutilized goods) NIL Value Addition during the monitoring period Not applicable Whether all the APRs being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes (E) Reconciliation of Export & Import data. a. EXPORT (Rs.in lakhs) Year/Period Figures reported in APR (FOB Value) Figures as per Softex/I'rade Data Difference if any Reason for Difference/Remark 2022-23 344.94 345.07 0.17 NA b. IMPORT i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs) Year/Period Figures as per APR Figures as per Softex/Trade Data Difference if any Reasons for difference 2022-23 0.78 0.78 NIL NA (ii) Raw
Materials

including

procurement

done on
IUT (from SEZ, EOU, STPI, EHTP) basis: (Rs. In Lakhs) F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2022- 23 25.92 25.94 0.02 NA 372

(F)
Bond cum Legal Undertaking (BLUT) i Total

Bond-Cum

Legal Undertaking 31.87 IN Remaining Value
of BLUT given by
entity

at
the
start

of the Financial Year. 153.64 iii Value

of Additional

Bond-cum- Legal

Undertaking

(BLUT) executed

during

the
Financial Year. 0.00 iV The
duty

forgone

on
Goods/ Services imported

or procured during the Financial Year (should include

the
GST
foregone

on DTA procured goods/services) 10.13 v Remaining Value
of BLUT
as at the end
of the
Financial

Year
[ (ii) + (iii)- (iv)]. 143.51 (G) 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. NO (H) (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 (C) Whether

unit

has
filed

any request

for
Cancellation

of Softex NA m Whether

any Services

provided i n DTA
/
SEZ/EOU/STPI

etc. against

payment

in INR
in r/o IT/ITES Unit during the period. NO 373

If yes,
details thereof (year wise details to be provided) (T) 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 (M) Details

of
the
request

IDs pending for 00C

in respect

of DTA procurement on the date of submission of monitoring report NIL (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 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 / NO 374

tax
recovered

or
yet
to
be recovered (O) Whether any violation of any of the provisions

of law has been noticed

/ observed

by
the Specified

Officer

during

the period under monitoring NO (B) Observations on Estate Division. Particulars Status Outstanding Rent dues NIL Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-Lease

agreement

is registered

for
the period 01.04.2023 to 31.03.2028 1. This is the 5'h year of the block period 2018-19 to 2022-23. 2. export revenue of Rs. 344.94/- Lakhs as against

projected

export

of Rs. 163.52/-

i.e. 210.95

% during the period for FY 2022-23. 3. Opening balance of Raw material declared is matching with previous year closing balance. 4. Capital Goods Amortization has been shown correctly. 5. Net Foreign Exchange Rs. 1445.41 lakh is positive. 6. Pendency Foreign Currency Realization is NIL. 7. There

is
no
rental

dues
/ Labour

dues,

Labour

cases, pending against the unit in estate section. 8. There is no CRA Objection pending. g. There is no SCN is pending. 10. There is no delay in filing of APR. Findings 375

ANNEXURE - Al EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIAL YEAR 2018-19 TO 2022-23 UNIT NAMF,

M/S. Simic Eletronics Pvt Ltd. Date of Commencement

01.12.1982 (LOA No. 8/25/81 -EPZ dated 31.10. 1981 ) LOA BLOCK PERIOD

2018-19 to 2022-23 Monitoring Period
2022-23 Exp :irt value
as per IMPORT va ue as per- NFE Year (F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projected Foreign Earning (based on FOB Value) Import during the year -APR (Raw + CG) IT/NSDL-data Amortised value as per APR Rs. In Lakhs. Amortise d vo/ue Of CG 10% as per rule 53 0f SEX flu/es. APR-data (Raw material consumed +amortised+Outfl ow ) APR-data aS per verification (Raw material consumed +amorttsed+Outfl ow ) Projected Foreign exchange earning As per APR After Verification os per Rule 53 ofSEZ Ru/es. On Cumulative Basis I 2 3 4 s 6 7 8 9 10 11 12 13 14 15 3(a) 4Aib)+4B(i) 4B(vi) 4A(h)+8+APR(5) / APR column i61 4A(h)+("1)+APR (5) / APR column (6) APR (7) i4-11) 2018-19 To 2020-21 834.91 475.77 389.80 786.55 786.55 2021-22 359.16 359.29 359.16 174.72 21.42+3.13 21.42 C).31 0.32 21.(16 21.07 142.97 338.10 338.09 1124.64 2022-23 344.94 345.07 344.94 163.52 25.92+3.91 26.72 0.39 o._ig 24.18 24.18 150.15 32(1.76 320.76 1445.40 Total Achieved 704.10 704.36 1539.01 814.01 0.00 48.14 0.70 0.71 45.24 45.25 682.92 658.86 658.85 1445.40 376

CG AMORTISATION

details os provided by the Unit. UNIT NAME Date of Commencement LOA BLOCK PERIOD Amortisation Period M/s Simic Electronics Pvt Ltd. 01.12,1982 (LOA No. 8/25/81-EPZ dated 2018-19 to 2022-23 2022-23 Value in Lakhs YEAR CG IMP. AMORT ISED 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 iO'X+ 'iO% 10'!/:) 10'!/;, 10'!/:i 10% 'iO% 10'!/;, 10% 10'!/;) 2013-14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2014-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2015-16 3.13 2.50 0.31 0.31 0.31 0.31 0.31 0.31 0.31 0.31 2016-17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2017-18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2018-19 0.00 0.00 0.00 0.00 o.oo 0.00 0.00 2019-20 0.00 0.00 0.00 0.00 0.00 0.00 2020-21 0.00 0.00 0.00 0.00 0.00 2021-22 0.00 0.00 0.00 0.00 2022-23 0.78 0.08 0.08 TOTAL 3.91 2.58 0.00 0.00 0.31 0.31 0.31 0.31 0.31 0.31 0.31 0.39 377

FNNALSCRUTINYREPORT 5t:xoza-:t5

nate:o(,072eq Name of the Unit :- M/s. Tera Informatics Pvl.. Ltd Block period:

2019-20 to 2023-24 Financial Year:- 2019-20 (1st
Year)2020-21 (2nd Year),2021-22(3rd year) and 2022-23 (4' year) Details of Previous Momtoring:-

Previous UAC observation The proposal of performance of the APR for the period 2018-19 was placed in the 148'h
Approval Committee meeting in its meeting held on 18.11.2020 wherein the
Committee ngj the
monitoring

performance

of the Unit
for the
period 2018-19. The Committee also directed that

Action taken report : Directions of the Approval Committee Action taken if any. The
Specified

Officer

to inspect the premises & submit the report w.r.t. ExporUImport carried

out by the
unit no of Employees working in the unit to ascertain the performance of the unit
vis-A-vis
the area utilized by them The examination has not conducted till date. (A): Observation on APR 1. APPROVED Projections (Rs. in LaTis) ISt Year 2nd Year 3"' Year 4fh Year 5111 Year TOtal 2019-20 2020-21 2021-22 2022-23 2023-24 FOB value of export 130 140 150 160 170 750 FE Outgo 52 56 60 64 68 300 NFE 78 84 go 96 102 450 (II)

Pprformancc as compared to projections during the block period 2019-20 to 2023-24. (Rs. In LakTis) Year Export F.E. OUTGO Projected Actual Raw Material,'Spares c.c. import Other outflow Projected Actual Projected Actual Actual 2019-20 130.00 177.88 25 0.00 27 0.00 0.00 2020-21 140.00 176.73 27.5 0.00 28.5 0.00 0.00 2021-22 150.00 218.71 30 0.00 30 0.00 0.00 2022-23 160.00 248.12 32.5 0.00 31.5 0.0 0.00 (III) Cumulative NFE achieved during the block period 2019-20 to 2023-24 378

(Rs. in Lakhs) Year Cumulative Projections NFE Cumulative NFE Achieved Cumulative % NFE Achieved 2019-20 78.00 177.88 228.05% 2020-21 162.00 354.61 218.89% 2021-22 252.00 573.32 227.51% 2022-23 348.00 821.44 236.04% (IV) Whether the Unit achieved Positive NFE : Yes (D) Other Information: LOA No. & Date SEEPZ-SEZ/NUS/APL/387/91-511 dated 11.08.1988 Validity of LOA 31.03.2024 Item(s) of manufacture/ Services Development of Computer Software Date of commencement of production 15.05.1989 Execution of BLUT YES Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No No. of employees Area allotted (in sq. ft.) 2019-20 2020-21 2021-22 2022-23 Male 19 Male 18 Male 18 Male 16 Female 06 Female 05 Female 05 Female 05 Total 25 Total 23 Total 23 Total 21 5306.61 sq. ft. Area available for each employee per sq. ft. basis (area/no. of employees) 2019-20 2020-21 2021-22 2022-23 212.26 sq. ft. 230.72 sq. ft. 230.72 sq. ft. 252.69 sq. ft. Investment till date Financial Year 2019-20 2020-21 2021-22 2022-23 Building Rs. O lakh Rs. O lakh Rs. O lakh Rs. O lakh Plant & Machinery RS.109.88 lakh Rs, 109,99

lakh Rs.l09.99

lab Total Rs. 109.88 lakh Rs. 109.99 lakh Rs. 109.99 lakh Rs. 109.99 la'ii 2019-20 Rs.3352 lakh per sq. ft. 379

Per Sq. ft. 2020-21
Rs. 3330
lakh per sq. ft. 2021-22 Rs.4121.46 lakh per sq. ft. 2022-23 Rs.4675.68

lakh per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) 2019-20 2020-21 2021-22 2022-23 NO NO NO Value Addition during the monitoring period (applicable for Gems & Jewellery Units) 2019-20 2020-21 2021-22 2022-23 0.00 0.00 0.00 0.00 Whether all the APRs being considered now have been filed
well within the time limit, or otheise. If no, details of the Year along wifJi no of days
delayed

to
be given. YES Submitted on 30.12.2020 Request ID (242000029600) YES Submitted on 30.12.2021 Request ID (242100025543) NO Submitted on 29.12.2022 Request ID (242200025675) Delay of 89 days NO Submitted on 29.12.2023 Request ID (24230003793: Delay of 89 da) (E) Reconciliation of Export & Import data. a.
EXPORT (Rs. in lakhs) F.Y. Figures reported in APR (FOB Value) Figures as per Trade Data Difference if any Reason for Difference/Remark 2019-20 177.88 176.58 1.3 The unit vide its letter dated 25.01.2023 informed that difference is due to difference in $/RS. 2020-21 176.73 167.55 9.18 The
unit
vide
its
letter dated 25.01.2023

informed

that difference

is due to following

2 reasons :- 1. Difference in $/Rs. Exchange rate used by them and used by NSDL. 2. Invoice 21-3-E-343 dated 30.03.2021 Value US$ 10,000 Softex ID No 380

S21 SOO597308 SEEPZ Request ID No. 142100122850

was not included in NSDL data though invoice is included their APR data 2021-22 218.71 285.43 66.72 The
unit
vide

its
letter dated 05.08.2024

informed

that difference is due to following 2 reasons :- 1. Difference in $/Rs. Exchange rate used by them and used by NSDL. 2. Some of the invoices were wrongly included twice 3. 2 of their invoices were not reflected in NSDL 4. They could not justify on the difference related to approx Rs. 7 lakhs shown in NSDL 2022-23 248.12 183.54 64.58 The
unit

vide

its
letter

dated 05.08.2024

informed

that difference is due to following 2 reasons :- 1. Difference in $/Rs. Exchange rate used by them and used by NSDL. 2. 3 invoices were not included in NSDL 3. 2 of their invoices were wrongly invoice added in NSDL 4. They could not justif5r on the difference related to approx Rs. 70,755 shown in NSDL b. IMPORT 381

i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs) F.Y. Figures as per APR Figures as per Trade Data Difference U any Reasons for difference 2019-20 0.00 0.00 0.00 0.00 2020-21 0.00 0.00 0.00 0.00 2021-22 0.00 0.00 0.00 0.00 2022-23 0.00 0.00 0.00 0.00 (ii) Raw Materials including procurement done on IUT (from SEZ,
EOU, STPI, EHTP) basis (Rs. In Lakhs) F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2019-20 0.00 0.00 0.00 0.00 2020-21 0.00 0.00 0.00 0.00 2021-22 0.00 0.00 0.00 o.oo 2022-23 0.00 0.00 0.00 0.00 (F) Bond cum Legal Undertaking (BLUT) (-..NR in 7,akhs) Sr. No. Particulars 2019-20 2020-21 2021-22 2022-23 (i) Total amount of Bond-Cum-legal undertaking (BLUT) at the beginning of the 5 years block period 123.46 123.46 123.46 123.46 (ii) Value of BLUT amount at the beginning of the Financial Year (APR monitoring period) 123.46 123.22 122.71 122.04 (iii) Value of additional Bond cum legal undertaking executed during the APR monitoring period, if any o o o o (iv) Duty foregone amount on account of goods and services imported or procured from DTA during the 0.24 0.51 0.67 0.65 382

APR monitoring period (V) Remaining or closing value of BLUT at the end of the APR monitoring period 123.22 122.71 122.04 121.39 (G) Details

of
pending

Foreign Remittance

beyond

Permissibls period, if any. To cross-check

the same and verify

whether

necessary permission from AD Bank / RBI has been obtained. 2019-20 2020-21 2021-22 2022-23 (H) (a) Whether

all
SOFTEX/SERF

has been
filed
for
the
said
period?

If no, details thereof. (s.o. to also
check
whether

unit has obtained SOFI'EX condonation from

DC
office/RBI

and
if approved,

whether they have filed such pending SOFTEX. Yes Yes Yes Yes (b) Whether

all
SOFTEX/SERF

has been

certified,

if
so
till
which month

has
the
same

been certified? If not, provide details of the
SOFTEX

and
reasons

for pendency. All
SOfteX forms certified till
March 2020 All
Softex forms certified till
March 2021 All
Softex forms certified till

March 2022 excluding detaiis mentioned in Annexure- III Softex forms certified till March 2023 excluding details mentioned in Annexure- III (C) Whether unit has filed any request for Cancellation of SOFTEX/SERF No No No No (I) 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). 2019-20 2020-21 2021-22 2022-23 No No No No (J) Is the unit
sharing any of their infrastructures with other units or are
utilizing

infrastnicture

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. No No No No 383

If approval for sharing of commor; infrastructure

has been obtained from UAC / DC office, the date o) UAC
/ Approval

letter

to
be indicated? (K) Whether

all
DSPF
for
services procured

during

the
said monitoring

period

undex consideration has been filed by the unit
and whether

the same has been processed for approval by the SO Office? NA NA NA NA (L) Whether unit has filed all DTA procurement

wr.t.

the
goods procured

by
them
during

the monitoring period for the relevant period? If no, details thereof. NA NA NA NA (M) Details of the request IDs pending for
00C
in
respect

of
DTA procurement

on
the
date
of submission of monitoring report NA NA NA NA (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? 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 amouxit of duty / tax recovered or yet to be recovered? No No NA No No NA No No NA No No NA (O) Whether any violation of any of the provisions of law has been noticed/observed by the Specified Officer during the period
under monitoring? None None NO NO (B) Observations on Estate Division. Particulars Status Outstanding Rent dues Rs.6,656.41/- as on 03.08.2024 Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-lease agreement is pending for registration for the period 01.04.2024 to 31.03.2029 384

Findinas 1. This is the 4 years performance scrutiny

[2019-20 to 2022-23] of the block period 2019-20 to 2023-24. APR prior to this F.Y. viz. 2018-19

has been monitored by 148'h Approval Committee meeting held on 18.11.2020 2. Action in respect of the 148'h Approval Committee meeting held on 18.11.2020, has also been completed by this office, Letter issued to Specified Officer

on 26.11.2020 with a directions of the Approval Committee to inspect the premises and submit
the report w.r.t. export/import

carried
out by the Unit,
no. of employees

working

in the Unit
to ascertain

the performance

vis-a-viz
area utilized by the Unit 3. The unit has achieved export revenue of Rsl77.88/- Lakhs as against projected export of Rs. 130 /- i.e. 136.83% during the period for FY 2019-20. 4. The unit
has achieved
export
revenue of Rs. 176.73/-

Lakhs as against projected export of Rs. 140 /- i.e. 126.23 % durinq the period for FY 2020-21. 5. The unit has achieved export revenue of Rs. 218.71/- Lakhs as against projected export of R5,,, 150/- i.e. 145.81 oA during the period for FY 2021-22. 6. export revenue of Rs. 248.12/- Lakhs as against projected export of Rs. 160 /- i.e. 155.07 % during the period for FY 2022-23. 7. Capital Goods Amortization has been shown correctly. 8. Net Foreign Exchange Rs. 177.88 /- lakh is positive for FaY 2019-20. 9. Net Foreign Exchange Rs. 354.61 /- lakh is positive for FY 2020-21. 10. Net Foreign Exchange Rs. 573.32 /- lakh is positive for FY 2021-22. 11. Net Foreign Exchange Rs. 821.44 /- lakh is positive for FY 2022-23. 12. Pendency Foreign Currency Realization is NIL. 13. There is no Labour dues/cases pending against the unit in estate section. 14. There is an outstanding dues Rs.6,656.41/- as on 03.08.2024 against the unit 15. There is no CRA Objection pending. 16. There is no SCN is pending. 17. There is no delay in filing of APR for F.Y. 2019-20 & 2020-21 18. The APR for the FY 2021-22 and 2022-23 has not been filed within prescribed time & submitted on 29.12.2022 and 29.12.2023 i.e. there is a delay of 89 days for both the years. ig Employment vis-a-vis space The total employment 18-19 is 20 nos. and there is no significant improvement in the numbers of employees in the F.Y. under scrutiny Particulars Employment Total area sq.ft. Area available

for each
employees per sq.ft. F.Y. 2019-20 25 5306 Sq.ft. 212.26 sq.ft F.Y. 2020-21 23
"' 5306 Sq.ft. 230.72 sq.ft F.Y. 2021-22 23 5306 Sq.ft. 230.72 sq.fl. F.Y. 2022-23 21 5306 Sq.ft. 252.59 sq.ft 20. Cumulative value of export for the five year period wrongly mentioned in the 385

}APR 2022-23 386

CG AMORTISATION

details as provided by the Unit. UNIT NAME M/s Tera Informatics Pvt. Ltd Date of Commencement

LOA BLOCK PERIOD Amortisation Period 15.05.1989 (LOA No. 8/17/BE-EPZ dated 08,11.1988) 2019-20

to 2023-24 2022-23 Value in Lakhs YEAR CG IMP, AMORT ISED 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 10% 10% 10'!".) 10% 10'!&, 10'!/.) 10'!/;) lO'Xi 10% 10% 2013-14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2014-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2015-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2016-17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2017-18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2018-19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2019-20 0.00 0.00 0.00 0.00 0.00 0.00 2020-21 0.00 0.00 0.00 0.00 0.00 2021-22 0.00 0.00 0.00 0.00 2022-23 0.00 0.00 0.00 TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 387

ANNEXURE-Al EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIAL YEAR 2018-19 TO 2022-23 UNIT NAME

M/s Tera Informatics P'vt. Ltd Date of Commencement

1!i.05. 1989 (LOA No. 8/ 17 / 88-t,PZ dated 08.11.1988) LOA BLOCK PERIOD

2019-20 to 2023-24 Monitoring Period

2019-20 to 2023-24 (12e.
In liikhiil Exp:irt value
as per IMPORT va ue as per N FE Year iF.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projected Foreign Earning (based on FOB Value) Import during the year -APR IRaw + CG) IT/NSDL-data Amortised value as per APR Rs. In Lakhs. Amort/se d value Of CG IO% os per rule 53 of SEX Rules. APR-data (Raw material consumed +amort:sed+outfl ow ) APR-data as per verification (Raw material consumed +amortised+Outfl ow ) Projected Foreign exchange earning As per APR After Verification as per Rule 53 0f SEX Rules. On Cumulative Basis 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 3(a) 4A(b)+4B(i) 4B(vi) 4A(h)+8+APR(5) / APR column (61 4A(h)+i9)+APR

/ APR column (6) APR (7) i4-11) 2019-20 177.88 176.58 177.88 130.00 0.00 0.00 0.00 0.00 0.00 0.00 78.00 177.88 177.88 177.88 2020-21 176.73 167.56 176.73 140.00 0.00 0.00 0.00 0.00 0.00 0.00 84.00 176.73 176.73 354.61 2021-22 218.71 285.43 218.71 15aOO 0.00 0.00 0.00 0.00 0.00 0.00 90.00 218.71 218.71 573.32 2022-23 248.12 183.54 248.12 160.00 0.00 0.00 O.O€ 0.00 0.00 0.00 96.00 248.12 248.12 821.44 Total Achieved 821.44 388

FINAL SCRUTINY REPORT 6 /2024 - 2-5 Date: 54- o8-:2-OA'1 Name of the Unit :- M/s. Tiger Jewellery (India) Pvt. Ltd Block period:

2019-20 to 2023-24 Ftnancial Year:-

2019-20

(1st
Year)2020-21 (2nd Year),2021-22(3rd year) and 2022-23 (4fh year) Details of Previous Monitoring:- 1. Previous UAC observation The proposal of performance of the APR for the period 2018-19 was placed in the 155fh
Approval Committee meeting held on 01.10.2021 wherein the Committee m the monitoring performance of the Unit for the period 2018-19. The Committee also directed the unit to

Action taken report : Directions of the Approval Committee Action taken if any. i, Pay the outstanding rental dues amounting to Rs.3,43,508/- as on 25.09.2021 immediately. Letter issued to the
unit
on 28.10.2021 with
a request

to pay
the
outstanding dues of Rs.3,43,508/-. Unit
has cleared

the outstanding dues and as on 01.08.2024, the dues are NIL (A): Observation on APR I. APPROVED Projections (Rs, in Lakhs) 1" Year 2nd Year 3- Year 4'h Year 5'h Year Total 2019-20 2020-21 2021-22 2022-23 2023-24 FOB value of export 3000 3200 3400 3600 3800 17000 FE Outgo 2555 2671 2807 2913 3010 13956 NFE 445 529 593 687 790 3044 (II)

Performance as compared to projections during the block period 2019-20 to 2023-24. (Rs. In Lakhs) Export F.E. OUTGO Raw Material (Goods/Services) C,G. import Other Outflow Year 389

Prqiected Actual Prqiected Actual Actual 2019-20 3000 4583.55 2555 3948.33 o 0.00 0.00 2020-21 3200 4704.87 2656 3024.01 15 0.00 0.00 2021-22 3400 6305.84 2807 4875.85 o 0.00 0.00 2022-23 3600 4500.36 2908 3802.59 5 0.00 0.00 (III) Cumulative NFE achieved during the block period 2019-20 to 2023-24 (Rs. in Lakhs) Year Cumulative Projections NFE Cumulative NFE Achieved Cumulative % NFE Achieved 2019-20 445 336.07 75.52% 2020-21 974 1800.68 184.87% 2021-22 1567 2872.75 183.33% 2022-23 2254 3217.81 142.76% (IV) Whether the Unit achieved Positive NFE : Yes (D)
Other Information: LOA No. & Date IA(I)/NUS/APL/GJ-06/04-05/4083 DATED 10.06.2004 Validity of LOA a31.03.2024 Item(s) of manufacture/ Services Plain Gold Platinum Silver Jewellery, Diamonds & Gemstone Studde Jewellery in Gold Platinum Silver Date of commencement of production 22.09.2004 Execution of BLUT YES Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No No. of employees Area allotted (in sq. ft.) 2019-20 2020-21 2021-22 2022-23 43 38 38 43 6638.92 sq. ft. Area available for each employee per sq. ft. basis (area/no. of employees) 2019-20 2020-21 2021-22 2022-23 154.39 sq. ft. 174.70 sq. ft. 174.70 sq. ft. 154.39 sq. ft Investment till date Financial Year 2019-20 2020-21 2021-22 2022-23 Building Rs.204.55 lakh Rs.204.55 lakh Rs.204.55 lakh Rs.227.63 lakh 390

Plant & Machiner5 Rs.74.97

lakh Rs.74.97

lakh RS.81.70 lakh Rs.81.70 lakh Total Rs. 279.52 lakli Rs. 279.52 lakh Rs. 286.25 lakh Rs. 309.331ak. I Per Sq. ft. Export during the FY 2019-20 Rs.0.69 lakh per sl. ft. 2020-21 Rs. 0.71 lakh per sq. ft. 2021-22 Rs.0.95 lakh per sq. ft. 2022-23 Rs.0.67

lakh per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) 2019-20 2020-21 2021-22 2022-23 NO NO NO Value Addition during the monitoring period (applicable for Gems & Jewellery Units) 2019-20 2020-21 2021-22 2022-23 10.74 10.92 10.68 9.08 Whether all the APRs being considered now have been
filed
well within

the
time
limit, or otherwise. If no,
details

of the Year along with no of days
delayed

to
be given. YES Submitted on 06.10.2021 Request ID (242100020400) YES Submitted on 30.12.2021 Request ID (242100032241) YES Submitted On 30.09.2022 Request ID (242200027521) 'YES Submitted on 26.09.2023 Request ID (242300018811 (E) Reconciliation of Export & Import data. a. a. EXPORT (Rs. in Lakhs) F.Y. Figures reported in APR (FOB Value) Figures as per Trade Data Difference if any Reason for Difference/Remark 2019-20 4583.55 4618.17 34.62 34.93 Repair Goods Re-exported -0.31 Exchange Rate difference in US Dollar & INR 2020-21 4704.94 4704.87 0.07 ADD:

Export

Import

Custom Charges 2021-22 6305.84 6305.84 0.00 NA 2022-23 4500.36 4500.36 o.oo NA 391

b. IMPORT i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs) F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2019-20 0.00 0.00 0.00 o.oo 2020-21 0.00 0.00 0.00 0.00 2021-22 o.oo 0.00 0.00 0.00 2022-23 0.00 0.00 0.00 0.00 (ii) Raw Materials

including

procurement

done

on
IUT
(from SEZ, EOU, STPI, EHTP) basis (Rs. In Lakhs) F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2019- 20 3948.33 3796.51 151.82 151.24 DTA Diamond Purchase in USD in APR 19- 20 0.58 Exchange Rate difference in US Dollar & INR 2020- 21 3024.01 3023.98 0.03 Add: Rate Difference Less: Local Purchase in Dollar 2021- 22 4875.85 4875.84 0.01 Add: Rate Difference Less: Local Purchase in Dollar 2022- 23 3802.59 3802.50 o.og NA (F)
Bond cum Legal Undertaking (BLUT) Bond-cum-Legal Undertaking (BLUT) (INR in Lakhs) Sr. No. Particulars 2019- 20 2020-21 2021-22 2022-23 (i) Total amount of Bond-Cum- legal undertaking (BLUT) at the beginning of the 5 years 7824.74 7402.70 6990.37 6446.66 392

block period (ii) Value of BLUT amount at the beginning of the Financial Year (APR monitoring period) (iii) Value of additional Bond cum legal undertaking executed during the APR monitoring period, if any (iv) Duty foregone amount on account of goods and services imported or procured from DTA during the APR monitoring period 422.03 412.33 543.72 443.69 (V) Remaining or closing value of BLUT at the end of the APR monitoring period 7402.70 6990.37 6446.66 6002.97 (G) Details

of
pending Foreign

Remittancpi beyond

Permissible period, if any. To
cross-check

the same

and

verify whether

necessary permission

from

AD Bank

/ RBI
has been obtained. 2019-20 2020-21 2021-22 2022-23 Nil as per APR Nil as per APR Nil as per APR Nil as per APR (H) (a) Whether

all SOFTEX/SERF

has
been filed for the said period? If no, details thereof. (s.o.
to
also
check whether

unit

has obtained

SOFTEX condonation

from

DC office/RBI

and
if approved,

whether

they have
filed
such pending SOFTEX.) Not Applicable to
Gems and Jewellery Units (b) Whether

all SOFTEX/SERF has been certified,

if so till which month

has
the
same been

certified?

If
not, provide

details

of
the SOFTEX and reasons for pendency. (C) Whether unit has
filed any
request

for 393

Cancellation

of SOFTEX/SERF (I) 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). 2019-20 2020-21 I2021-22 2022-23 YES The unit has rendered job work service within SEEPZ-SEZ (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 No No 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. Unit has not uploaded DSPF for the services during the monitoring period and will start uploading the same in due course No Unit has not uploaded DSPF for the services during the monitoring period and will start uploading the same in due course No Unit has not uploaded DSPF for the services during the monitoring period and will start uploading the same in due course No Unit has not uploaded DSPF for the services during the monitoring period and will start uploading the same in due course (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 Yes Yes Yes 394

(M) Details of
the request IDs pending for 00C

in respect

of
DTA procurement on the date of
submission

of monitoring report No No No 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? 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 yet to be recovered? No No No No (O) Whether any violation of any of the
provisions

of law
has
been noticed/observed

by the Specified

Officer

during the
period

under monitoring? No No No No (P) Details regarding value and
duty

foregone

on services procured from DTA
during

the
APR monitoring period 8.75 13.16 29.40 12.33 (B) Observations on Estate Division. Particulars Status Outstanding Rent dues NIL
as on 01.08.2024 Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-lease agreement is registered for the period 05.02.2004 to 04.02.2099 395

This
is
the
4th
block
period

[2019-20

to
2023-24]

and performance scrutinized for the period 2019-20 to 2022-23. APR prior to this
F.Y. 2018-19

has been monitored by 155'h Approval Committee meeting held on 01.10.2021 2. Action

in respect

of the 155'h
Approval

Committee

meeting held
on 01.10.2021,

has also
been
completed

by this
office w.r.t. Outstanding dues letter issued on 28,10.2021 to the unit and the Unit has cleared the outstanding dues as on date i.e 01.08.2024 3. export revenue of Rs. 4583.55/- Lakhs as against projected export of Rs. 3000 /- i.e. 152.78 % during the period for FY 2019-20. 4. export revenue of Rs. 4704.87/- Lakhs as against projected export of Rs. 3200 /- i.e. 147.03 % during the period for FY 2020-21. 5. export revenue of Rs. 6305.84/- Lakhs as against projected export of Rs. 3400 /- i.e. 185.46 % during the period for FY 2021-22. 6. export revenue of Rs. 4500.36 /- Lakhs as against projected export of Rs. 3600 /- i.e. 125.01 % during the period for FY 2022-23. 7. Opening

balance

of Raw material

declared

is matching

with previous year closing balance. 8. Capital Goods Amortization has been shown corroectly. g. Net Foreign Exchange Rs. 336.07/- lakh is positive for FY 2019- 20. 10. Net
Foreign

Exchange

Rs. 1800.68/- lakh
is positive

for
FY 2020-21. 11. Net
Foreign

Exchange

Rs. 2872.75/- lakh
is positive

for
FY 2021-22. 12. Net
Foreign

Exchange

Rs.3217.81/-lakh

is positive

for
FY 2022-23. 13. Pendency Foreign Currency Realization is NIL. 14. There
is no Labour

dues/
cases,
outstanding

dues,
pending against the unit in estate section. 15. There is no CRA Objection pending. 16. There is no SCN is pending. 17. Value Addition submitted by the Unit in the APR F.Y. 2019-20, 2020-21, 2021-22 and 2022-23 is 10.74%, lO.92oA 10.68% and 09.08%.

However,

Value
addition

is not matching

with
the submission made in APR Value Addition I I Findings 396

F.Y. Declared in APR As per formula F.Y. 2019-20 10.74% 7.92% F.Y. 2020-21 10.92% 45% F.Y. 2021-22 10.68% 20.44% F.Y. 2022-23 09.08% 8.32% 18. In the APR 4B(i) CG value wrongly mentioned in the APR F.Y. 2019-20, 2020-21, 2021-22 and 2022-23 19. There is no delay in filing ofAPR F.Y. 2019-20, 2020-21, 2021- 22 and 2022-23. 397

ANNEXURE

Al EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIAL YEAR 2019-20 TO 2023-24 UNIT NAME
M/s Tiger Jewellery Pvt Ltd Date of Commencement

22.09.2004 (LOA No. IA(I)/N'U8/APL/GJ-06/04-05/4O83,10.06.2004) LOA BLOCK PERIOD

2019-20
to 2023-24 Monitoring Period
2019-20 to 2022-23 rRs. ln Islihs1 Export value
as per IMPORTvalue

asper N FE Year (F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projected Foreign Earning (based on FOB Value) Import during the year -APR (Raw + CG) IT/NSDL-data Amortised value as per APR Rs. In Lakhs. Amortise d value Of CG 10% os per rule 53 0f SE? Rules. APR-data (Raw material consumed +a mortised+Outfl ow ) APR-data as per verification (Raw material consumed +amortised+Outfl ow ) Projected Foreign exchange earning As per APR After Verification OS per Rule 53 of SEX Rules. On Cumulative Basis I 2 3 4 5 6 7 8 9 10 11 12 13 14 15 3(a) 4Aib)+4B(i) 4Bivi) 4A(h)+8+APR(5) / APR column (6) 4A(h)+i9)+APR i5) / APR column (6) APR i7) (4-11) 2019-20 4583.55 4618.17 4583.55 3(X)a.(10 3948.33+0.00 3796.51 0.00 0.62 4246.86 4247.48 445.00 336.69 336.07 336.07 2020-21 4704.87 4704.87 4704.87 32(10.00 3024.01+ 0.00 3023.98 0.00 0.62 3239.64 3240.26 529.00 1465 .23 1464.61 1800.68 2021-22 6305.84 6305.84 6305.84 3400.00 4875.85+0.00 4875.84 0.00 0.62 5233.15 5233.77 593.00 1072.69 1072.07 2872.75 2022-23 4500.36 4500.36 4500.36 3600.00 3802.59+0.OC) 3802.50 0.00 0.62 4154.68 4155.30 687.00 345.68 345.06 3217.81 Total Achieved 20094.62 20129.24 20094.62 13200.00 15498.83 0.00 2.48 1687 4.33 16876.81 2254.00 3220.29 3217.81 3217.81 398

CG AMORTISATION

details as provided by the Unit. UNIT NAME M/sTigerJewellery Pvt Ltd Date of Commencement - 22.09.2004 (LOA No. IA(l)/NUS/APL/GJ-06/04-05/4083,10.06.2004) LOA BLOCK PERIOD
2019-20 to 2023-24 Amortisation Period 2022-23 Value in Lakhs YEAR CG IMP. AMORT ISED 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 10% lO'%i 10% 10% lO'Xi lO"/o 10% 10% 10"/.) 10% 2013-14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2014-15 6.22 5.60 0.62 0.62 0.62 0.62 0.62 0.62 0.62 0.62 0.62 2015-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2016-17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2017-18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2018-19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2019-20 0.00 0.00 0.00 0.00 0.00 0.00 2020-21 0.00 0.00 0.00 0.00 0.00 2021-22 0.00 0.00 0.00 0.00 2022-23 0.00 0.00 0.00 TOTAL 6.22 5.60 0.00 0.62 0.62 0.62 0.62 0.62 0.62 0.62 0.62 0.62 399

I px'rsxarscntmhygppov'rlql>,tq-zs 0")'2-">'f Name of the Unit: -Jewelex India Pvt. Ltd.Unit II - Trading Division. Block per!od: -2019-20 to 2023-24 Financial Year:

2020-21 (2nd Year), 2021-22 (3rd Year) and 2022-23 (4tl'x Year) Details of Previous Monitoring:-

The proposal of performance of the APR for the period 2018-19 and 2019-20 was placed in the 156th Approval Committee meeting held on 28.10.2021, wherein the Committee noted the monitoring performance of the Unit for the period 2018-19 and 2019-20, as the rinit had achieved posit.ive NFE on cumulative basis in terms of Rule 54. of SEZ Rules 2006. Decision:- After deliberation,

the
committee noted the performance

of the unit for the period

2018-19

& 2019-20,

as the unit has
achieved positive NFE in terms of Rule 54 of SEZ rules, 2006. (A) : Observation on APR (I) APPROVED Projections i-n Lakhs) (Rs. 2019-20 2020-21 2021-22 2022-23 2023-24 Total FOB value

of export 15750.00 15750.00 15750.00 15750.00 157r,'yO.00 78750.00 FE Outgo 14842 14842 14842 14842 14842 106014 NFE 908.00 908.00 908.00 gos.oo 908.00 4540.00 (II)

Performance as compared to projections during the block period 2019-20 to 2023-24. (Rs. in Lakhs) (Rs. in Lakh=;) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services) c.c. tmport Other outflow Prqiected Actual Prqject.ed Act.ual Actual 2019-20 15750 60367.14 14648 15383 100 o 0.25 2020-21 15750 72028.94 14648 17570.49 100 2.07 o 2021-22 15750 133301.2 14648 21859.68 100 o o 2022-23 15750 147414.5 14648 86180.14 100 0 o Total 63000 413112 58592 140993 400 2.07 0.25 400

(III)

Cumulative NFE achieved during the block period 2019-20 to 2023-24. (Rs. in Iakhs) Year Cumulative Projections NFE Cumulat.ive NFE Achieved Cumulat.ive '%) NFE Achieved 2019-20 908.00 46976.54 5173.63 2020-21 gos.oo 107039.49 11788.49 2021-22 gos.oo 216163.31 23806.53 2022-23 908.00 279211.68 30750.19 (IV) Whether the Unit achieved Positive NFE : Yes (D)
Other Info.nnation: LOA No. & Date SEEPZ-SEZ/IA(I)/APL/GJ

42/Trading/2008-09/4058 dated 21.05.2008 Validity of LOA 01.04.2019 to 31.03.2024 Item(s) of manufacture/ Services ABBRASIVE PART AND ACCESSORIES, ALL TYPE OF ELECTRO PLA'T'ING POWDER, ALL TYPES OF CHEMICALS, ALL TYPES OF CHEMICALS POWDER, STRIPPING SALT, ARTICLES OF GLASS, BEAKERS, LAMP, BRUSH, BUFF, CASTING INVESTMENT POWDER, CRUCIBLE AND PART THEREOF, DIAMONDS, l)RECIOUS STONES, SEMI PRECIOUS STONES, COLOR STONES, GOLD CASTINGS, SILVER CASTINGS, GOLD FINDINGS, GOLD CHAINS, ALLOYS, EYE G[ASS, LOOPE, HAND TOOLS AND PART ACCESSORIES BURS, MACHINERY AND PART THEREOF, MACHINERY, APPLIANCE AND PART THEREOF, PACKING TRAY, DISPLAY ACCESSORIES AND POLY BAGS, PLATINUM IN ANY PURITY, KT, GRANULES, POLISHING COMPOUND, RESIN, RHODIUM SOLUTION, RING SIZER,SAFETY ITEMS, MASK, EAR PLUG, FINGER COAT, BANDAGES, GOGGLE, HAND GLOVES, SILVER ARTICLE, CHAIN- FINDINGS, TITANIUM IN ANY PURITY,KT,GRANULES, WAX PIECES, WEIGHING SCALE AND MEASURING ACCESSORIES 401

Date

of
commencement

of production 24.06.2009 Execution of BL[TT Yes Pending CRA Objection, if any No Pending

Show

Cause

Notice/ Eviction

Order/Recovery

Notice/ Recovery Order issued, if any No a. Projected employment for the block period b. No. of employees as on 31.03.2023 Men-10 and Women

33 , Total
43 Area allotted (in sq. ft.) 2463.00 Sq. Ft. Area available for each einployee per

sq.ft.

basis

(area

/
no.
of employees) Rs. 57.28

Sq. Ft per employee Investment till date Building Rs. 0.00 Plant

& Machinery Rs.66.74 Lakhs TOTAI_, Rs.66.74 Lakhs Per Sq. ft. Export upto F.Y. 2022- 23 Rs. 167.73 Lakhs per Sq. Ft. Quantity and value of goods exported under Rule 34 (unutilized goods) NIL Value Addition during the monitoring period Not Applicable Whether all the APRs being considered now has been filed wel} within the time limit, or otherwise. If no, details of the Year along wit.h no of days delayed to be given. Yes (E) Reconciliation of Export & Import, data. a. EXPORT (Rs. in lakhs) Year/Period Figures reported in APR (FOB Value) Figures as per Trade Data Difference if any Reason for Difference/Remark 402

2020-21 72028.94 0.00 -72028.94 This unit is a trading unit and all transaction is Intra SEZ t.ransaction, t.herefore no figures in trade export data. 2021-22 133301.18 0.00 -133301.18 This unit is a trading unit and all transact.ion is Intra SEZ transaction, therefore no figures in trade export data. 2022-23 1 4741 4.51 0.00 -147414.51 This uni.t is a trading unit and all transaction is Intra SEZ transaction, therefore no figures in trade export data. b. IMPORT (RM+ Capital Goods including procurement done on IUT (from SEZ) basis. (Rs. In Lakhs) Year/ Period Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2020-21 4091.96 4088.62 3.34 Exchange rate due t.o conversion of currency. 2021-22 3782.35 3679.19 103.16 Exchange rate due to conversion of currency. BOE
1005988

consumable shown on SEZ online in FY2021- 22 but consider in APR in FY20- 21. Freight included in BOE. 2022-23 4911.38 4874.40 36.98 Exchange rate due to conversion of currency. Freight included in BOE. (F) Bond cum Legal Undertaking (BLUT)

(Rs. In Lakhs) 2020-21 2021-22 2022-23 I Total

Bond-Cum

Legal Undertaking Rs. 6659.48 Rs. 6659.48 Rs. 6659.48 ii Remaining

Value

of
BLUT given by entity at the start of the Financial Year. Rs. 5654.21 Rs. 4584.58 Rs.2950.76 iii Value

of
Additional

Bond- cum-Legal

Undertaking (BLUT)

executed during the NIL NIL NIL 403

Financial Year. IV The duty
forgone

on Goods/ Services

import.ed

or procured during the Financial Year (should include the GST foregone

on
DTA

procured goods/services) Rs.l069.63 Rs.l633.82 RS.20.58.37 v Remaining Value
of BLUT as at the
end
of the Financial Year [(ii) + (iii) - (iv)]. Rs. 4584.58 Rs.2!15(176 Rs.892..39 (G) Details

of
pending

Foreign Remittance

beyond

Permissible period, if any To
cross-check

the

same

and verify

whether

necessary pertnission from AD Bank / RBI has been obtained. No (H) (a) Whether

all Softex

lias
been
filed for
the
said
period.

If no, details thereof. SO to also check whether iinit has obtained

Softex

condonation

from DC office

/ RBI
and
if approved, whether

they

liave

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
Soft.ex
and reasons for pendency. NA (C) Whether unit has filed any request for Cancellation of Softex NA (I) Whether any
Services

provided in DTA/SEZ/EOU/STPI etc.
against payment in INR in r/o IT/ITES Unit driring 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

infrastnicture

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
tlte payment terms If approval for sharing of common No 404

infrastructure lias been

obtained from
UAC / DC office,

the date of UAC

/
Approval

letter

to
be indicated (K) Whether

all
DSPF

for
services procured

duiing

the
said monitoring

period

under consideration lias been filed by the unit
and
whether the
same

l'ias been processed for approval by the SO Office. Yes (L) Whether

unit

has
filed

all
DTA procurement

w.r.t.

the
goods procured

by
them

during

the monitoiing period for the relevant period. If no, details thereof Yes (M) Details of the request IDs pending for
00C

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 Whetlier 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 yet to be recovered No (O) Whet.her any violation of any of the provisions of law has been noticed / observed by the Specified Officer during

the
period

'under monitoring No (B)
Observations on Estate Division. Particulars Status Outstanding Rent dues Rs.2,3 1,365/- Labour Dues or Labour Cases NIL 405

Validity of Lease Agreement 02.02.2025 1. These are the 2nd,3M and 4th
year of the block period 2019-20 to 2023-24. APR prior to this
F.Y. 2019-20

has been monitoring by 156'h Approval Com:inittee meeting held on 28.10.2021. 2. Unit has
achieved

export

revenue

of Rs. 72028.94

Lakhs
as against projected export of Rsl5750 Lakhs i.e.40l% for the FY 2020-21. Unit has
achieved

export

revenue

of Rs. 133301.2

Lakhs
as against. projected export of Rsl5750 Lakhs
i.e. 800
% for the FY 2021-22. Unit has achieved

export

revenue

of Rs. 147414.5

Lakhs
as against projected export of Rs 15750

Lakhs i.e. 900% for the FY 2022-23. 3. The unit has
exceed actual projection vis
a vis
approved projection,

there

they should request to
the
development commissioner office for enhance the approved projections. 4. Total outstanding Rent dues is Rs. 2,31,365/- till date. 5. The APR for the
F.Y.2020-21,

2021-22

& 2022-23

have
been filed within the stipulated time limit. 6. There is no any pending Foreign Currency Realisation. 7. Net Foreign Excliange is positive. 8. There is no CRA objection pending. g. There is no SCN is pending. 10. No labour dues and Labour cases are pending against the unit. Findings f h!-lCt) ICI($)la at 406

Final Scrutiny Report6"/ 2024
25 Date:a2.08.2024 Name of the Unit: - M/s. Jinai Jewels Pvt Ltd Block period:

2020-21 to 2024-25 Financial Year:
2021-22 (2nd Year) & 2022-23 (3l"d Year) Details of Previous Monitoring:-

The proposal of performance of t}ie APR for t}'ie period 2015-16 to 2019-20 & 2021-22 was placed in the 167f'l Approval Committee n'ieeting l"ield on 30.09.2022, wherein the Committee noted the monitoring performance of the Unit for the period 2015-16 to 2019-20 & 2021-22, the export and import

data for the said period was retrieved from NSDL for cross verification with data submitted by them ixi tlie APR and noticed that the unit was not functional Decision:

After deliberation,

the
committee

noted

NIL performance

of tlie unit for the period 2015-16 to 2019-20 & 2020-21 (A) : Observation on APR (I) APPROVED Prqjections (Rs. in Lakhs) 2020-21 2021-22 2022-23 2023-24 202 4-25 Total FOB valu e of expor t 0.00 0.00 6000.00 8000.00 10000.00 24000.00 FE Out:go 0.00 0.00 2750.00 3710.00 4710.00 11].70.00 NFE 0.00 0.00 3250.00 4290.00 5290.00 12830.00 (II)
Performance

as compared

to projections during

the block period 2020-21 to 2024-25. (Rs. In Lakhs) Year Expcirt F.E. OUTGO Projected Actual Raw Material (Goods/Services) c.c. in"iport Other o'u.tflow Prqiected Act.ual Proiected Actual Actual 2020- 21 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2021- 0.00 0.00 0.00 0.00 0.00 0.00 0.00 407

22 2022- 23 6000.00 0.00 2750.00 0.00 ' a 50.00 0.00 0.00 Total 6000.00 0.00 2750.00 0.00 50.00 0.00 0.00 (III)

Cumulative NFE
achieved during the
block period

2020-21 to 2024-25 (Rs. in Laldis) Year Cumulative NFE Achieved Cumulative % NFE Achieved 2020-21 0.00 0.00 2021-22 0.00 0.00 2022-23 0,00 0.00 (IV)
Whether the Unit achieved Positive NFE

: NO (D)
Other Infornnation: LOA No. & Date IA-I/ NUS/APL/GJ/326/03-04/6437 dated 23.08.2004. Validity of LOA 31.03.2025. Item(s)

of
manufacture/ Services Plain Gold/ Platinum/ Silver Jewellery, Diamond and Gem Stones, Studded Gold/ Platinum and Silver Jewellery Date of commencement of production 01.12.2004 Execution of BLUT Yes Pending CRA 00jection, if any NO Pending

Show

Cause

Notice/ Eviction

Order/Recovery Notice/

Recovery

Order issued, if any NO a. Projected employment for the block period b. No. of employees as on 31.03.2022 & 31.03.2023 NIL NIL Area allotted (in sq. ft.) NIL NIL Area available for each employee per sq. ft. basis (area / no. of employees) NIL NIL Investment till date Building NIL NIL Plant & Machinery NIL NIL 408

ITOTAL NIL NIL Per
Sq. ft.
Export

during

the FY NIL NIL Quantity and value of goods exported under Rule 34 (unutilized goods) NIL NIL Value Addition during the monitoring period 0.00 0.00 Whether the APR being considered now has been filed well within the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. YES YES (E) Reconciliation of Export & Import data. o. EXPORT (Rs. in Lakhs) Year/Period Figures reported in APR (FOB Value) Figures as per Trade Data Difference if any Reason for Difference/Remark 2021-22 0.00 0.00 NIL NA 2022-23 0.00 0.00 NIL NA b. IMPORT (RM+ Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs.
In Lak}ts) Year/Period Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2021-22 0.00 0.00 NIL NA 2022-23 0.00 0.00 NIL NA (F) Bond cum Legal Undertaking

(BL'UT) (Rs. 409

in Lakhs) 2021-22 2022-23 I Total Bond-Cum Legal Undertaking 2495.04 2495.04 IN Remaining

Value

of
BLUT given by entity at the
start of the Financial Year. 2495.04 iii Value of Additional Bond-cum- Legal

Undertaking

(BLUT) executed during the Financial Year. iV The duty
forgone on Goods/ Services imported or procured during

the
Financial

Year (should

include

the
GST foregone

on
DTA
procured goods/services) 5.39 v Remaining

Value
of BLUT
as at
the
end
of the
Financia] Year [(ii) + (iii) - (iv)]. 249,5.04 2489.65 (G) Details

of
pending

Foreign Remittance

beyond

Permissible period, if any To cross-check the same and verif5r

whether

necessary permission

from

AD
Bank

/ RBI has been obtained. NIL (H) (a) Whether

all
softex

has
been filed
for
the
said
period.

If no, details thereof. SO to also check whetl"ier

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 (C) Whether

unit

has
filed

any request

for
Cancellation

of Softex NA 410

(I) Whether any
Services

provided i n 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
sliaring

is
being made, and the payment terms If
approval

for
sharing

of common

infrastrricture

has been
obtained

from
UAC
/ DC office,

the
date
of
UAC
/ Approval letter to be indicated NO (K) I 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) Wliether 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 NO (M) Details

of
the
request

IDs pending for 00C

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 ot:herwise

office
has been issued, or otherwise Whether unit
has
availed any duty
free
goods
/ services

for NO 411

setting up such facilit:y? If
yes,
whether

unit

has discharged

such
duty

/ tax benefit

availed?

details

to
be given including amount of duty / tax
recovered

or
yet
to
be 'rpr'nvorprl (O) WheEher"any violation of any of the
provisions

of law
has been noticed

/
observed

by
the Specified

Officer

during

the period under monitoring No (B) Observations on Estate Division. Particulars Status Outstanding Rent dues Rs.62234.71 outstanding dues as on 29.07.2024 Labour Dues or Labour Cases NIL Validity of Lease Agreement Registered w.e.f 05.02.2004 for 95 Yrs 1. APR 2021-22 is the 2rld year & APR 2022-23 is the 3rd year of the block period 2020-21 to 2024-25. APR prior to this F Y 2020-21 has been
monitoring

by 167f"

Approval

Committee

meeting

held
on 30.09.2022. 2. a. export revenue of Rs.O.OO Lakhs as against projected export of Rs.O.OO i.e. 0.00 o/o for the FY 2021-22. b. export revenue of Rs.O.OO Lakhs as against projected export of Rs.6000.00 i.e. 0.00 o/o for the FY 2022-23. 3. No employment and No projection from last three years i.e 2020- 21,2021-22 & 2022-23. 4. Total outst.anding Rent dues is Rs. 62,234.71 till date. 5. No Labour dues & Labour cases is pending against the unit in. estate section. 6. There is no CRA Objection pending. 7. There is no SCN is pending. Findings 412

The APR for the F.Y 2021-22 & 2022-23 have been filedwithin the stipulated time limit. 413

IT NAME LOA BLOCK PERIOD M/s. jinai Jewels Pvt Ltd 2020-21 to 2024-25 Amortisation Period

2021-22 & 2022-23 Annexure A Export value
as per IMPOR- value
as per- NFE Year (F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projeded Foreign Earning (based on FOB Value) Import during the year-APR(Raw+ CG) IT/NSDL- data Amortise d value as per APR Rs. In Lakhs. Amortised VOIIII! of CG 10% as per ru/e 53 of SET Rules. APR-data (Raw material consumed +amortised+ OutflOW ) APR-data as per verification (Raw
material consumed +amortised+Ou tFlow ) Projected Foreign exchange earning As per APR After Verification os per Ru/e 53 of SET nu/es. On Cumulative Basis 1 2 3 4 s 6 7 8 g 10 11 12 13 14 15 3(a) 4A(b)+4B(i) 4B(vi) 4A(h)+8+AP R(5) / APR column (6) 4A(h)+(9)+APR i5) APR (7) (4-11) 2021-22 0.00 0.00 0.00 0.00 O.OO+O.OO 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2022-23 0.00 0.00 0.00 6000.00 O.OO+O.OO 0.00 0.00 0.00 0.00 0.00 3250.00 0.00 0.00 0.00 Total Achieved 0.00 0.00 0.00 6000.00 0.00 0.00 0.00 0.00 0.00 0.00 3250.00 0.00 0.00 0.00 414

P N N N '% 0

o 0 C' o 0 0 o o 0 0 0 0 0 0 0 0 0 0 0 0 6 0 0 Ci 0 0 Ci o o Ci 0 0 0 (:) 0 (:i e%l e%l I N -,9. 0 v-l 0 0 0 o 0 CS 0 o o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 o 0 Ci o 0 Ci 0 o 6 N 6 ell <. 0 Fl 0 0 0 0 o o 0 o 0 0 0 0 0 0 0 0 0 0 0 0 Ci 0 0 Ci o 0 o 0 o i 0 N a'i N -,6 0

0 0 Ci 0 0 0 0 0 6 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 6 at s a S {o 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 (:; 0 0 Ci 0 0 0 e5 o i 120 PII

-, o S 0 0 0 0 o o 0 o 0 0 0 0 0 0 0 0 0 Oi 0 0 i h

X 0 t-< 0 0 0 o o 0 o o 0 0 0 (S 0 0 C' 0 0 ei E S kA s -, 0 1-I 0 0 Ci 0 0 0 0 o o 0 0 0 0 0 € 5 11) s 4 s -,. 0 Fl 0 0 0 0 0 Ci 0 0 Ci 0 0 Ca W N A N <o 0 S 0 0 0 o o o 0 0 6 M N e!4 s

(:) Fl 0 0 0 0 0 Ci 0 tg 4 S <W o3 2< <> 0 0 i 0 0 ea o o (:5 0 5 Ci 0 a ea C) 0 (:S 0 a 6 (5 0 Ci o 0 CS o o i 0 0 (:; 0 0 6 i :E ffl 0 U 0 0 Ca 0 0 Ca 0 o (:; l) 0 Ci 0 0 e:S 0 0 (i 0 0 i 0 0 i o 0 6 o o CS e) e) € 5 0 o Ci x < E

ePl S N

0 N * Fl t") v-l 0 N If'l s AS s 0 e%l E S LA S 0 N t%

16 S 0 N 0a

0 N i 0 a 0 0 N 0 N a% Y-I 0 e%l

e%l (' N o e%l N eN N N o e%l m N N N 0 N ! < S o S all 0 Cal o 415

.08.2024 Name of the Unit: - M/s. Pretty Jewellery Pvt Ltd. Block period:

2019-20 to 2023-24 Year) Details of Previous Monitoring:- Financial Year:

2022-23 (4'

The proposal of performance of the APR for the period 2021-22 was placed in the 181sf Approval Committee meeting held on 06.12.2023, wherein the Committee noted the monitoring performance of the Unit for the period 2021-22, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. Sr. No. Directions

of
the
Approval Committee Action taken if any. 1 2 Specified

Officer

to initiate" action for
issuance

of
SCN
on
non- submission of APR
for
the
period 2021-22 Specified

Officer

to initiate

action for issuance of SCN for outstanding export proceeds,

if the unit fails to comply with the same by March 2024 as committed by them SCN
was
issued
on 28.03.2024 for non-submission

of APR
for 2021-22.

As the
Unit conveyed that do not want PH and assured that they will not go
for any litigation

and
hence

Order-in- original

was
issued

on 16.07.2024 imposing a penalty of Rs. 40,000 which has been paid by the Unit. Unit
in its letter

has conveyed that they will
clear the
pending realization by Sept. 2024 (i) APPROVED Projections (A): Observation on APR (Rs. in Lakhs) 2019-20 2020-21 2021-22 2022-23 2023-24 Total FOB value of export 3900.00 4000.00 4100.00 4200.00 4300.00 20500.00 FE Outgo 2050.00 2100.00 2105.00 2200.00 2200.00 10705.00 NFE 1850.00 1900.00 1995.00 2000.00 2050.00 9795.00 (II)

Performance as compared to projections during the block period

2019-20 to 2023-24. (Rs. in Lakhs) Export F.E. OUTGO 416

Year Projected Actual Raw M (Goods/E aterial eces) c.c. in tport Other outflow Projected Actual Projected Actual Actual 2019-20 3900.00 2787.96 2025.00 1892.31 10.00 0.00 37.41 2020-21 4000.00 4884.22 2065.00 3888.01 15.00 0.00 18.86 2021-22 4100.00 6009.63 2060.00 4515.93 20.00 0.00 23.43 2022-23 4200.00 3685.54 2145.00 2687.84 25.00 0.00 5.87 Total 16200.00 17367.35 8295.00 12984.09 70.00 0.00 85.57 (III) Cumulative NFE achieved during the block period

2019-20 to 2023-24. (Rs. in Lakhs) Year Cumulative Projections NFE Cumulative NFE Achieved Cumulative % NFE Achieved 2019-20 1850.00 576.16 31.14 % 2020-21 3750.00 1351.16 36.03 o/o 2021-22 5745.00 2186.85 38.07% 2022-23 7745.00 2708.57 34.97% (IV) Whether the Unit achieved Positive NFE : Yes (D) Other Tnformitinna LOA No. & Date SEEPZ-SEZ/IA(I)/NUS/APL/GJ/276/02- 03/2023 dated 01.04.2009 Validity of LOA 01.04.2019 to 31.03.2024 T'halcl

xiiF>ri+iiyz/

Qz;rizc Q+iirlrlprl

(,n1rl

T4W?11ATX7

!"'i1vpr Jl l(;i jkljk % /171

Ijk& €1111 ljkl &lll L l&Jl K; /
l-) Key jl % Jk la' KJ
lj la 14 1111111/ 14
lj l/ A 14
J 17 V 0111111(j A J J Ij & 11 V 17 11 J Platinum
Jewellery
Unstudded, Studded with Diamonds, colour Stones, Precious

Stone,

Gold

unstudied Jewellery. Date of commencement of production 15.12.2003 Execution of BLUT \es Pending CRA Objection, if any No Pending

Show

Cause

Notice/ Eviction

Order/Recovery

Notice/ Recovery Order issued, if any No a. Projected employment for the block period b. No. of employees as on 31.03.2023 Men

49 & Women
21, Total

70 Area allotted (in sq. ft.) 6251.56 Sq. Ft. Area available for each employee per sq.ft.

basis

(area / no.
of employees) Rs.89.31

Sq. Ft per employee Building Rs.213.70 Lakhs 417

Investment

till date Plant

& Machinery Rs.l99.32 Lakhs TOTAL Rs.413.02 Lakhs Per Sq. ft. Export during the FY Rs.58953.93 per Sq. Ft. Quantity and value of goods exported under Rule 34 (unutilized goods) NIL Value Addition during the monitoring period 16.88 % Whether all the APRs being considered now has been filed well within the time limit, or othe:se. If no, details of the Year along with no of days delayed to be given. No, (The APR for the FY 2022-23 has not been filed within time submitted on 21.03.2024 & the delay is of 172 days) (E) Reconciliation of Export & Import data. Year/Period Figures reported in APR (FOB Value) Figures as per Trade Data Difference if any Reason for Difference/Remark 2022-23 3685.54 4170.02 484.48 Difference in figures due to the amt of addition / Deduction from FOB as handling / freight & sales return etc in shipping Bill & NSDL Database a.
EXPORT (Rs. in lakhs) b. IMPORT (RM + Capital Goods including procurement done on IUT (from SEZ)basis.

(Rs.InLakhs) Year/ Period Import Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2022-23 Raw Material 2894.98 2904.24 9.26 Difference

in
figures due
to
the
deemed import

, IUT 418

(F) Bond cum Legal Undertaking (BLUT) lpanudrcCh0ansseudm/tra I (Rs. In Lakhs) I Total

Bond-Cum

Legal Undertaking Rs. 5045.11 ii Remaining

Value
of BLUT
given by
entity

at
the
start

of
the Financial Year. Rs. 3313.74 iii Value

of
Additional

Bond-cum- Legal

Undertaking

(BLUT) executed

during

the
Financial Year. Rs. 598.50 IV The
duty

forgone

on
Goods/ Services

imported

or
procured during the Financial Year (should include the GST foregone on DTA procured goods/services) Rs. 740.50 v Remaining

Value
of BLUT
as at the end of the Financial Year [ (ii)

(iii)- (iv)]. Rs. 3171.74 (G) 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

133
cases

Rs.
4512.04 Lakhs. (As
per
APR
2022-23 submitted by the unit). (H) (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 (C) Whether unit has filed any request for Cancellation of Softex NA (I) Whether any Services provided in DTA/SEZ/EOU/STPI

etc. against payment in INR in r/o IT/ITES Unit No 419

during the period. If yes, details

thereof

(year
wise details to be provided) (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. Yes (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 I (M) Details of the request IDs pending for
00C

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 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 yet to be recovered No 420

(B) Observations on Estate Division. (O) ether any violation of any of th rovisions of law has been notic observed by the Specified Office uring

the
period

unde onitnring Particulars Status Outstanding Rent dues Rs. 63,853.98 outstanding dues till date. Labour Dues or Labour Cases NIL Validity of Lease Agreement Registered w.e.f 03.06.2003 to 31.12.2096 Findings 1. This is the 4'h year of the block period 2019-20 to 2023-24. APR prior to this F Y 2021-22 has been monitored in the 181s' Approval Committee meeting held on 06.12.2023. 2. Action

in
respect

of thel81s'

Approval

Committee

meeting held on 06.12.2023, has also been initiated by this office w.r.t. issuance of ORDER- IN-ORGINAL

for
delay in submission

of APR
for the
period

2021-22
& Penalty has been paid. 3. The unit
has achieved export
revenue of Rs.3685.54Lakhs as against projected export of Rs. 4200 i.e. 87.75% for the FY 2022-23. 4. Export mentioned in APR in column 3(b) i.e. value of supplies made under Rule 53A (a to k) as Rs. 9.26 Lakhs, for which the unit has provided Annexure of IUT sales details. 5. Opening balance of Raw material declared is matching with previous year closing balance. 6. Capital Goods Amortization has been shown correctly. 7. Net Foreign Exchange Rs. 2708.54 Lakh is positive. 8. Pendency Foreign Currency Realization is 133 Cases Rs.4512.04 for the FY 2022-23. Unit
vide
their
letter

dated
25.07.2024

have
informed

that
presently

an amount

of Rs.
2870.03 Lakhs pertaining to
76
cases is pending for realization.
They
have attached 5 PDC cheques amounting to US $1,00,000 approx Rs. 82 lakhs which will be cleared latest by Dec. 2024.

They have approached AD Bank for set off of Rs. 579.45 lakhs.

On realization of the aforesaid

pending

FE only
62 cases
valued

at Rs. 2208.58

lakhs
will be pending

for realization which the
Unit has assured that the same
will be realized latest by Sept. 2024 9. Others FE outflow as per APR
Rs.5.87 Lakhs. 10. Value
Addition

submitted

by the Unit
in the
APR
is 15%.

However

on scrutiny and re-working, it is seen
that
the Value addition achieved

is 16.88% and the Unit has also admitted the fact that there was an error in 421

calculation

on their part. 11. Total outstanding Rent dues is Rs. 62,234.71 till date. 12. No Labour

dues & Labour

cases
are pending

against

the
unit
in estate section. 13. There is no CRA Objection pending. 14. There is no SCN is pending. 15. The APR for the
FY 2022-23 has not been filed within prescribed time
& submitted on 21.03.2024 i.e. there is a delay of 172 days.
, 422

ANNEXURE - A M/S.PRETTY JEWELLERY PVT LTD. LOA NO: SEEPZ SEZ/14(l)/NUS/APL/GJ/276/C-06/2023 dated :01.04.2009 EXPORT, IMPORT & NFE DATA FOR FY YEAR 2021-22 (LOA BLOCK PERIOD 2019-20 to 2023-24) Date of Commencement of production : 15.12.2003 /T2e

Tn liikhii! Export value as per IMPOIT value as per- NFE Year ( F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. ' Projected Export Import during the year-APR(Raw+ CG) IT/NSDL- data Amortised value as per APR Amortised value of CG 10% as per rule 53 of SEX Ru/es. APR-data (Raw material consumed +amort:sed+outf low ) APR-data as per verification (Raw material consumed + amortised+Outflow) Prejected Foreign exchange earning As per APR After Verificatio n os per Rule 53 of SEX Rules. On Cumulative Basis 1 2 3 4 5 6 7 8 g 10 11 12 13 14 15 3(a) 4A(b)+4B(i) 4B(vi) 4A(h)+8+APR(5) / APR column (6) 4Aih)+(9)+APR (5) APR (7) (4-11) 2019-20 2787.96 2844.03 2787.96 3900.00 1892.31+7.28 3365.22 7.28 7.28 2211.80 2211.80 1850.00 576.16 576.16 576.16 2020-21 4884.22 4762.56 4884.22 4000.00 3888.01+7.28 3705.96 4.81 4.81 <iog.zz 4109.22 1900.00 775.00 775.00 1351.16 2021-22 6009.63 6107.09 6009.63 4100.00 4515.93+46.96 7498.65 4.70 4.70 5173.94 5173.94 iggs.oo 835.69 835.69 2186.85 2022-23 3685.54 4169.97 3685.54 4200.00 2687.84+45.78 6078.25 4.58 4.58 3163.82 3163.82 2000.00 521.72 521.72 2708.57 Total Achieved 17367.35 17883.65 17367.35 16200.00 20648.08 21.37 21.37 14658.78 14658.78 7745.00 2708.57 2708.57 2708.57 423

ANNEXURE

B M/S.PREm JEWELIERY PVT LTD. LOA NO: SEEPZ SEZ/14(l)/NUS/APL/GJ/276/02-06/2023 dated :01.04.2009 Date of Commencement of production : 15.12.2003 Value in Rs. Lakhs YEAR CG IMP. 4B(V) AMORT ISED 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 10o/O 10o/O 10% 10'/O 10'/O 10% 10% 10'!/O 10'!/O 10'!/O 2013-14 0.00 2014-15 16.88 15.19 1.69 1.69 1.69 1.69 1.69 1.69 1.69 1.69 1.69 2015-16 9.65 7.72 0.97 0.97 0.97 0.97 0.97 0.97 0.97 0.97 2016-17 15.44 10.81 1.54 1.54 1.54 1.54 1.54 1.54 1.54 2017-18 3.81 2.29 0.38 0.38 0.38 0.38 0.38 0.38 2018-19 0.00 2019-20 0.00 2020-21 0.00 2021-22 0.00 2022-23 0.00 TOTAL 45.78 36.01 0.00 1.69 2.65 4.20 4.58 4.58 4.58 4.58 4.58 4.58 424

lo FINAL SCRUTINY REPORT/ /2024-2.5Date:C6.08.2024 Name of the Unit: - M/s. Priority Jewels Pvt Ltd Block period:

2022-23 to 2026-27 Year) Details of Previous Monitoring:- Financial Year:

2022-23 (ls'

The proposal of performance of the APR for the period 2020-21 & 2021-22 was placed in the 180fh Approval Committee meeting held on 01.11.2023, wherein the Committee noted the monitoring performance of the Unit for the period 2020-21 & 2021-22, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006 and directed the following :- Sr. No. Directions

of
the
Approval Committee Action taken if any. 1, 2. 3. Specified Officer to initiate action for
issuance

of
SCN
on
non- submission of APR for the period 2020-21 & 2021-22. The
unit

to
clear

the
pending foreign

exchange

realization

of 5 cases. The unit to clear the outstanding dues at the earliest. 1. SCN was prepared on 28,03.2024 for non- submission of APR for 2020-21 & 2021-22. However not issued. Letter has been issued to custom section for confirmation as to whether the said SCN dated 28.03.2024 has been issued to the unit or not. 2. As per APR 2022-23, presently only 3 cases amounting to Rs. 8 lakhs are outstanding for realization (I) APPROVED Projections (A): Observation on APR (Rs. in Lakhs) 2022- 23 2023- 24 2024- 25 2025- 26 2026- 27 Total FOB value of export 3700.00 4000.00 4400.00 4800.00 5200.00 22100.00 FE Outgo 2367.00 2545.00 2797.00 3044.00 3296.00 14049.00 NFE 1333.00 1455.00 1603.00 1756.00 1904.00 8051.00 (II)
Performance as compared to projections du:g the block period 2022-23 425

to 2026-27. (Rs. in Lakhs) Year Export F.!. OUTGO Projected Actual Raw Material (Goods/Services) c.c. import Other outflow Projected Actuaj Projected Actual Actual 2022-23 3700.00 3453.70 2220.00 624.96 25.00 8.44 250.01 (III)

Cumulative NFE achieved during the block period

2022-23 to 2026-27. (Rs. in LakhS) Year Cumulative Projections NFE Cumulative NFE Achieved Cumulative % NFE Achieved 2022-23 1333.00 1595.26 119.67% (IV) Whether the Unit achieved Positive NFE : Yes (D) Other Information: LOA No. & Date SEEPZ-SEZ/IA-I/APL/GJ-21/2010- 11/ 682 DT. 17.01.2011 Validity of LOA 01.07.2027 Item(s) of manufacture/ Sexvices Plain & Studded Gold Platinum Jewellery studded with Diamonds precious and Semi-precious stones. Date

of
commencement

of production 02.04.2012 Execution of BLUT Yes Pending CRA Objection, if any No Pending

Show

Cause

Notice/ Eviction

Order/Recovery

Notice/ Recovery Order issued, if any No a. Projected employment for the block period b. No. of employees as on 31.03.2023 Men

28 & Women
07, Total

35 Area allotted (in sq. ft.) 6821.84 Sq Ft. Area
available

for each employee per

sq.ft.

basis

(area

/ no.
of employees) Rs. 194.91 Sq. Ft per employee Investment

till date Building 0.00 Plant

& Machinery Rs.l26.Ol Lakhs TOTAL Rs.l26.Ol

Lakhs Per Sq. ft. Expoht during the FY Rs.50627.l0 per Sq.
Ft. Quantity and value of goods NIL 426

exported under Rule 34 (unutilized goods) Value Addition during the monitoring period 40.95 % Whether all the APRs being considered now has been filed well w'thin the time limit, or otherwise. If no, details of the Year along with no of days delayed to be given. Yes (E) Reconciliation of Export & Import data. a. EXPORT (Rs. in lakhs) Year/Period Figures reported in APR (FOB Value) Figures as per Trade Data Difference if any Reason for Difference/Remark 2022-23 3453.70 3453.70 0.00 NA b. IMPORT (RM & Capital Goods including procurement done on IUT (from SEZ)basis.

(Rs.InLaIldis) Year/ Period Import Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2022-23 Raw Material 624.96 624.96 0.00 NA Year/ Period Import Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2022-23 Capital Goods 8,44 8.44 0.00 NA Bond cum Legal Undertaking (BLUT) (Rs in Lakhs) i Total

Bond-Cum

Legal Undertaking 7739.22 Remaining

Value
of BLUT
given 7739.22 427

ii by
entity

at
the
start

of
the Financial Year. 111 Value

of
Additional

Bond-cum- Legal

Undertaking

(BLUT) executed

during

the
Financial Year. 3109,42 iV The
duty

forgone

on
Goods/ Services

imported

or
procured during the Financial Year (should include the GST foregone on DTA procured goods/services) 186.57 v Remaining

Value of BLUT
as at the end of the Financial Year [ (ii)

(iii)- (iv)]. 10662.07 (G) 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. As
per
APR

2022-23,

3 cases amounting

to Rs. 8 lakhs

were pending. Unit

has
informed

that

they have

realized

Rs.
3.32

lakhs i.r.o.

I
case
and
i.r.o.

2 cases amounting to Rs. 4.68 lakhs they have
applied

for
write

off with their AD Bank viz Axis Bank

on 05.06.20024

as
there

is
no possibility

of
recovery

as
the buyer

has
been

declared insolvent. (H) (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 (C) Whether unit has filed any request for Cancellation of Softex NA (I) Whether any Services provided in DTA/SEZ/EOU/STPI

etc.
against payment in INR in rho IT/ITES Unit during the period. No 428

If yes, details

thereof

(year
wisc details to be provided) (J) Is the unit
sharing any of theix infrastructures with other units ox are
utilizing

infrastructure

of another unit in the same or othex 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

undex consideration

has
been

filed by the unit and whether the same has been

processed

for approval

by the SO Office. Yes (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 (M) Details of the request IDs pending for
00C

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 otheise 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 yet to be recovered No (O) Whether any
violation of any of No 429

(B) Obscrvatiuiia

(]ll Estate Division. Particulars Status Outstanding Rent dues Rs. 33,786.83 outstanding dues till date. Labour Dues or Labour Cases NIL Validity of Lease Agreement Registered w.e.f 02.07.2022 to 01.07.2027 1. This is the 15' year of the block period 2022-23 to 2026-27. APR prior to this F Y 2021-22 has been monitored and noted in
the
180fh
Approval

Committee

meeting

held

on 01.11.2023. 2. Action

in respect

of the 180'h Approval

Committee

meeting held
on 01.11.2023,

has also
been
initiated

by this
office w.r.t.

iSSuance

of SCN
& Letter
has been
issued
to custom section to confirm as to whether the said SCN dated 28.03.2024 has been issued to the unit or not. 3. export revenue of Rs. 3453.70 Lakhs as agains1 projected export of Rs. 3700 i.e. 93.34o/o for the FY 2022-23. 4. Opening balance of Raw material declared is matching with previous year closing balance. 5. Capital Goods Amortization has been shown correctly. 6. Net Foreign Exchange Rs. 1595.26 Lakh is positive. 7. As per APR
2022-23, 3 cases
amounting

to Rs. 8 lakhs
were pending, unit also informed that in respect of 3 cases amounting to Rs. 4.68 lakhs they have written to their Axis Bank to write off and confirmation

is expected

from
the Axis
Bank.

Remaining balance Rs.3.32 lakhs to be receivable. 8. Others FE outflow as per APR

Rs.250.Ol Lakhs.

Value Addition submitted by the Unit in the APR is - 40.95% 10. Total outstanding rent dues is Rs. 33,786.83 till date. 11. No Labour dues & Labour cases are pending against the unit in estate section. Findings 430

There is no CRA Objection pending. 13. There is no SCN is pending. 14. The APR for the FY 2022-23
has been
filed
within

prescribed time. 431

ANNEXURE - A M/s Priority jewels Pvt Ltd EXPORT, IMPORT & NFE DATA FOR FY YEAR 2022-23 (LOA BLOCK PERIOD 2022-23 to 2026-27) !R(. In liikhsl Export value
as per IMPORT value
as pcr- N :E Year ( F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projected Export Import during the year-APR(Raw+ CG) IT/NSDL- data Amortised value as per APR Amortised vo/ue o/ CG IO% os per rule 53 of SEX Ru/es. APR-data (Raw material consumed +amortised+Outf low ) APR-data as per verHication (Raw material consumed + amortised+Outflow) Prejected Foreign exchange earning As per APR After Verificatio n os per Rule 53 o/ SEX Ru/es. On Cumulative Basis 1 2 3 4 5 6 7 8 g 10 11 12 13 14 15 4A(b)+4B(i) 4B(vi) 4A(h)+8+APR(5) / APR column (6) 4Aih)+i9)+APR (5) APR (7) (4-11) 2022-23 3453.7 3453.70 3453.7 3700.00 624.96+36.51 633.40 3.65 3.65 1858.44 1858.44 1333.00 1595.26 1595.26 1595.26 Total Achieved 3453.70 3453.70 3453.70 3700.00 633.40 3.65 3.65 1858.44 1858.44 1333.00 1595.26 1595.26 1595.26 432

CG AMORTISATION

details as provided by the Unit. UNITNAME LOA BLOCK PERIOD Amortisation Period M/s Priority Jewels Pvt Ltd 2022-23 to 2026-27 2022-23 Value in Lakhs YEAR CG IMP. AMORTISED VAL'UE 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 10'!/O 10% 10'!/it 10% 10'/o 10'!/O 10'!/it 10'!/o 10'!/o 10% 2013-14 1.47 1.47 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 0.15 2014-15 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2015-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2016-17 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2017-18 23.94 14.36 2.39 2.39 2.39 2.39 2.39 2.39 2018-19 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2019-20 0.00 0.00 0.00 0.00 0.00 0.00 2020-21 0.00 0.00 0.00 0.00 0.00 2021-22 2.66 0.53 0.27 0.27 2022-23 8.44 0.84 0.84 TOTAt 36.51 17.21 0.15 0.15 0.15 0.15 2.54 2.54 2.54 2.54 2.81 3.65 433

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ON 18th JULY, 2024. Name of the SEZ Members Present: -ifi-';x4;r SEEPZ-SEZ 188th ? 1. o 13. J o lad 18.07.2024 _l

l 2 'el-. @pr' Shri. :E-Iarmesh Lal

Pa_ndey_______ 'x fffers flf Deputy Director Addl. DGFT f,

exclusively for their own operation within their SEZ unit premises and not be supplied or sold to any other units. ix = 03 : h h

iInstallation of Solar Panels on terrace iroof / shed of their Office Premises of M / s. D. i_1'q4vincha_ndra Jewels.

04 '

Tulsibhai l" ffish Thilsibhai Dholakia + ISGII"iran' sh'lrambhai DhFoIl'a'lacria' l"= PDhr!il.Jia.JI_itarth Gha_nshyain__bh- IMSharlia.l7lyRaa_)esh _Pragjibhai l' Wa3es-h Pragjibhai Malaviya '-l $ iLtd i I I

I

I-Jitsrth i Ghanshyambhai i Dholakia 14% " I l' ISMharlia,,aRajesh Pragjibhai I a' I _' 1;ha___rlia,1:R,aajesh Pragjibhai 3% l' I

I ..._ . ... . _ _.,.

rsr M'nrRr.'L 3 l "f' T'm!.T"Fi' "F 'i' Q <. l-1 '11Th u !l 4_< (71 d *

I I I I I Sr. No. List of Directors Pre-AppointmenI----j-L-is'tof-DIre-c-torsPost-Appoii'it_ment I Name of Director Designation I

.-..

'q"f'

dated 18.10.2021. l "x @ 09 :

-

@.

_ . I

€ mw z % ' 2020-2 i * % ' :k. ;ar m *

vis-A-vis NFE achieved.

2006 : " 54 % < ;n4 lm r< 8 % ' mi Decision: After deliberatiori, the Committee L noted the performance of the unit for the i period 2020-21 &, 2021-22, as the unit had i achieved positive NFE on cumulative basis m terms of Rule 54 of'_SE3_Rriles 2006. '

. .._ _ _ _ - .-.

,il T * h -& * aw w r'm-

s I

I

_ 3-1.052024*-d-------tw--- ' - 'pi Confirmation of Minutes of the last meeting held on 31.05.2024. - r Th "'} la"i I" Cl----Z

Th r"> r Th

of the Directors of the Company.

-- ""'--- ---R--i

-)--

--

of SCN i @ : "; 13 I A ryzy A a T+z Mri 1 Q xt;r *

m) 1 d *

r' Th

f g<61 Zl'4ej-1 -I<( 14 Agenda Item No. 14 " T"a!?Fi' "f=

of Per_formancc- M / s. Praxis Interactive Services Pvt. Ltd. for the period of 2 years i.e. 2022-23 & 2023-24 i =t'r;aa<

16 Agenda Item No. 16 -"x-=i'?'=r-*--I-

=i"z=a='rR

0.15 _ 0.25 2. Computer, Furniture & Equipment 0.1 Total 0.35 I --

IStatus of the i company i.e. i proprietorship/ l,.,,.,,,,,,,,,,.,

registratioxi no. & year of registration l""'r/r"=I"lit"/r"'l"lL"'/"lu"luuul/" I I r ' l)roducttobe i warehouse/ service i to be rendered I

-"

I (IAnmLoaukhn's) I '1290.00' i i r-.-.i-y- r I 1290.00 I I

MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a) Proposal:

MOC&,I Instruction No. 109 of MOC&,I dated 18.10.2021. d) Other Information:

Validity of LOA I 31 .03 .20fi-4 -- -

-'

__ __ 12. i Pending CRA Objcctio-n, i-f-any- Pending Show Cause Notice / Eviction Order / Recovery Notice / Recovery Order issued, if an_y____ ____ __ ___ _ _- _

I-U-'

'J zio. 7 41. 42. 43. 44. i--'Ts.- 46. i 47. 48. 7 49. i so. 51. 52. 53. I 54. I 55. 56. 57. 58. 59. 60. 61. 7 62. 5 l-

63079099 5 61099090 '6 IReneh-eanxpcoerm' eonftsuonfglpasreseciso:"s"'rmncctalC-o--ra'wi-'thc -- - - 10'6-'66-

ANNEXURE - Al EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIAL YEAR 2018-19 TO 2022-23 UNIT NAMF,

M/S. Simic Eletronics Pvt Ltd. Date of Commencement

M/s Tera Informatics P'vt. Ltd Date of Commencement

ON
18th JULY, 2024. Name of the SEZ Members Present: -ifi-';x4;r SEEPZ-SEZ 188th ? 1. o 13. J o lad 18.07.2024 _l

exclusively for
their
own operation within their SEZ
unit
premises and
not
be supplied or sold to any other units. ix = 03 : h h

iInstallation
of Solar Panels on terrace iroof / shed of their Office Premises of M / s. D. i_1'q4vincha_ndra Jewels.

Tulsibhai l" ffish Thilsibhai Dholakia + ISGII"iran' sh'lrambhai DhFoIl'a'lacria' l"= PDhr!il.Jia.JI_itarth Gha_nshyain__bh- IMSharlia.l7lyRaa_)esh _Pragjibhai l' Wa3es-h Pragjibhai Malaviya '-l $ iLtd
i I I

rsr
M'nrRr.'L 3 l "f' T'm!.T"Fi' "F 'i' Q <. l-1 '11Th u !l 4_< (71 d *

€ mw
z % ' 2020-2 i *
% ' :k. ;ar m *

2006 : " 54 % < ;n4 lm r< 8 % ' mi Decision: After deliberatiori, the Committee L noted the performance
of the unit for the
i period 2020-21 &, 2021-22, as the unit had
i achieved positive NFE on cumulative basis m terms of Rule 54 of'_SE3_Rriles 2006.
'

_ 3-1.052024-d-------tw--- ' -* 'pi Confirmation of Minutes of the last meeting held on 31.05.2024. - r
Th "'}
la"i I"
Cl----Z

of
the Directors of the Company.

of Per_formancc-
M / s. Praxis Interactive Services Pvt.
Ltd. for the period of 2 years i.e. 2022-23 & 2023-24 i =t'r;aa<

0.15
_ 0.25 2. Computer, Furniture & Equipment 0.1 Total 0.35 I --

MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a)
Proposal:

MOC&,I Instruction No. 109 of MOC&,I dated 18.10.2021. d)
Other Information:

12. i Pending CRA Objcctio-n, i-f-any- Pending Show Cause Notice / Eviction Order / Recovery Notice / Recovery Order issued, if an_y _ _ _- _

'J zio. 7 41. 42. 43. 44. i--'Ts.- 46. i 47. 48. 7 49. i
so. 51. 52. 53. I 54. I 55. 56. 57. 58. 59. 60. 61. 7 62. 5 l-