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b SEEPZ SPECIAL ECONOMIC ZONE mW (@), ANDHERI (EAST), MUMBAI. saaaaaaaaaaaaaaaaaaaaaaiiiiiiiiiiiiaiiiiiiiiiiiiiiziiiiiiaiiaiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiiaiiiiiiiiiiiiii

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'Q " h dl-lfflan ffl lffl l(1 16'N'fTW u rr MEETING OF THE APPROVAL COMMIffEE FOR SEEPZ-SEZ Fl

: m

'wg,

, ' ' "q m',

-tr,

mW (d),
@ €-=+oo 096. VENUE
: Conference

Hall,
2nd
Floor, The Office of the Development Commissioner, SEEPZ-SEZ, Andheri (East), Mumbai-400 096. m;4's
: zsth :, 2024 DATE

: 28th
August, 2024 mm

:11.30 A.M. ;€ TIME

:11.30 A.M. onwards 1

28'h;,202ah'i lj=hia xiq-o,fflqv-tr#-tr*$ :-i srArB J;'i a6=hl MEETING

OF
THE

API)ROVAI,

COMMI'J'TEE

FOR

SEEPZ-SEZ UNI)F,R

THE

CHAIRMANSHIP

OF
DEVELOI)MENT COMMISSIONER, SEEI)Z-SEZ ON 28th August, 2024. INDEX qaii zi4as -is<Agenda Item No Agenda Item No. 01 Agenda Item No.02 T Subject Confir@ation ofMinutcsof the last meeting hcld on 07.08.2024 Application for Installation of Solar Panel on Terrace Roof of M / s. Gold StarJcwcllery l'vt. Ltd Agenda Item No. 03 Application received from M / s. Elysian Designs for T3road Banding of Items. AgendaItemNo.04 '..?,ivi<.iJ1 qm<rd--n 'nmrHanfmtrg*'* Agenda Item No.05 Agenda Item No.06 %enda Item No.09

SEEPZ-SEZ/14-I/ Minutes/40/ 16-1 7/Voi-XIV 1/66764/20;!4 ,xoopm"'#' m'o' "SEE"'PZs;?: 'Ja a-,s"ia-i afra h i <. q 4 s $i MINUTES OF 189" MEETING

OF T'HE APPROVAL

COMMTITEE

FOR

SEEPZ SEZ
HELD

UNDER

THE CHAIRMANSHIP

OF
DEVELOPMENT COMMISSIONER

ON
07h
AUGUST, 2024. x w Name of tlie SEZ -i SEEPZ-SEZ t'; Meet:ing No gcg * i s sfll ' Date 0(9.06.?0?'g 07.08.2024 Members / lnvitees Present M Sr. No. ''s w Name of Members 'W a W Designation ' Organization 1 4 @. *. w. Sl"iri. C. P. S. Chaulian $i 'i=mq , Jt. Development Commissioner, -h SEEPZ-SEZ. _ A
_ .___

._:_1

_l ____Li_ll 2 qr. tut Shri.

Leider Panicker 7 q 3TT' Joint Commissioner I:i'xcome Tax fl f, "Ji'4 ffi "fll'a Nominee of Income Tax office, Mumbai. n
t)

" S

J__L_!L

---

l

.S_ 3 W. Tfl!§ $ € Shri. Himanshu Dhar Pandey l reTffi q Deputy Director DGFT q, "[ ffi ff Nominee of the Additional DGFT, Mrunbai. 4 =4
Smt. I)oonam Darade m f=&sn ' Dy. Director of Industries '

mp, #, % i' Nominee of Development Commissioner of Industries, GoM, Mumbai. _ u

j_L_ _ _ G6kJcb alq,-h fflm 'ff
% kn
*
':'

f @ ' % 4m

. 5 " "l 9 Mrs. Meera Ramakrishnan ' Assistant Commissio'ner at Customs " d - "

" " "

" "
l Nominee of Assistarit Commissioner at Cust.oms & Central Excise Department, Ministry of Finance, ' p ' af ';-* T 3

SEEPZ-SEZ/IA-l/Minutes}40/16- 7/1/oi-XIV 1/66764/2024 6 Mrs.
Kanchi Gupta Specified Officer, SEEPZ-SEZ 7 sffl. " Shri.
Prasad Varwantkar

• 'f m=p,

-i Deprity Development

Commissioner,

SEEPZ- SEZ +* b
, '=, 4

, =, 4 =-* ',

, 'r 4 'km % ' ' ,*
% 2 x fmi Smt.
Rekha

Nair,

ADC,
Shri.
GS Bhandari,

ADC,
Sl"iri.
Manish Kumar, ADC, also attended for assistan.ce and smooth functioning of the meeting. q @ 01 : 18.07.2o24 .%enda

Item

No.
01: 't
iss# ' % '#@i f

'is.oy.zoz<m

m zss4
% ' *

• =ffl * Ji Confirmat.ion

of Minutes

of the 188'll
meeting

held

on 18.07.2024. The Minutes of the 188 'h Meeting l"ield
on
18.07.2024

were confirmed witb consensus. A4enda Item No.
02: Application '

wm
02:
%' d rhct.ivt.rl

from M/s_
Fiidd"; Tewt.ls mr 'm'm. ' ' m. T '

• = - - - -

---

-l

---

---

' - J - "

---

Pvt. Ltd for - mEt- a. 'q. f!- qi @ @ 5 d @

.:xm 2023-24 @ 2027-28

@ fi, * 01.04.2023 @ 31.03.2028

; b. % i

• @., @w* ' rm,

ml * fW ' vm mffl % uq L '

i =:m
< -@ @ h u ' % * ,g-4s1<-i aPl"a h'i :.gcl4TfflETi'2TT: a. Capacity Enl"ia.ncement of items of Manufacture for furtlier period of 5 years i.e. 2023-24 to 2027-28 w.e.f. 01.04.2023 to 3LO3.2028 ; b. Broad banding of Brass Jewellery with Diamond, Lab- Grown Dian"iond Colorir Stone , Precious & Semi- Precious & Synthetic Colour stone etc. The
proposal

of
capacity enl'iancement and broad banding of the following items was apprised to the
Approval

Committee

by
the Unit.holder: 4

SEE PZ-SEZ/14-I/ Minutes/40/ t6-17/Voi-XIV 1/66764/2024 A. Broad bandin

: 'Sr. 'iNo. I Description of it.em ;.Hc;HS)

I li ,l I l' I Brass Jewellery with Diamonds,
Lab-Grow'ii Diamonds, Colour Stones , Precious & Semi- I)recious & Synthetic Colour st.ones. 7113 I I B. Capacity Enhancement :- Description of the it.ems of Manufacture Approved Capacity Proposed Capacity Plain & Studded Gold/Platinun"i/Silver Jewellery Including the items of broad banding i.e. Brass Jewellery witli Diamoxids, Lab-Grown Diamonds,

Colour Stones , Precious

&
Semi-

Precious

& Synthetic Colour stones. 48000 PCS 480000 PCS C.
Proied'ions :- Sr. No. Description Approved projectioxis for 5 years 2018-19 to 2022-23 projPelcotipoonssed 5 ! 2023-2ye4atros 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. '[mport of Raw Material and components 2658.75 4,'1.2,2093o 899.93 1.09747.56, 4. Jewellery for Remaking/l"hird Part.y 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 -l 5

SE( PZ-SEZ/IA-I/ Minutes/40/ i6-1 7/Voi-XIV 1/66764/2024 9.
Design & Drawing fees 10.
Payment o'f foreign technicians 11.
Payment on training of h"idian tech. abroad 12.
Commission on export. 13.
Foreign Travel 14
Amount of interest to be paid on ECB 15
Any other payment 16
Total (2 to 14) 17 . NFE (1-15) 95
14728.68 3115 4,82,945.73 385
59,689.92 26.15 1048.83 136.17 li Unit

representative

had entioned

that

dowriward 't-evision of projections proposed for pacity

erihancemeyit

and fications
furnished
therein is ue to fallout fi-om the pandemic nci
mountitig

ecoyiomic ui'icerl.ainties

recession

in USA
has us}ied
these
comptmies

to retreat 7n
their

ciggressive

l'iii-ing trategies,

resulting

in
lovv roductiori, less OrC/(?rS reflecting in uctioxi irx the employi'nent. On
enquiry

of
tlie
Outstanding foreign

exchange

realization

of 135

cases

amounting

to
Rs. 394.37 lakhs

it was apprised that Unit liad to expedite the clearance of
pending

foreign

exchange realization within 3 months. Unit

representative

liad mentioned

tliat

tliey

have obtained extension from AD Banks and
have

assured

to
clear

the same witliin 2 months time. Decision:

At'ter

deliberation,

the ommit.tee deferred

the
proposal t.he Unit

to provide

t:he ef.ail
for
realization

of
pending oreign

Exchange

and
bifurcation f the
imported

raw :inaterials

and 6

SEEPZ-SEZ/IA-lxMinutes/40/16-17/Voi-XIV 1/66764/2024 7

SEEPZ-SFZ/IA-l/Millute5/40/

6-17/VOI-XIV 1/66764/2024 d. Toe riutflow cif Foreign Excliange for undertaking) l_l"ie aliove
, activities would be within tl'ie limit I.sermitted ft.ir existing prc4ject.. " < € 04 i

@ q -4 Aqenda Item No. 04: Proposal of yJ :r : h f0 ' '4tb @'rr) s
M/s. Imperial,Jewels (Trading) for setting up of a new unit in SEEPZ- SEZ. y nfm ;' ti

• ;i k Th'f'si h'q Hg ffl'e, i-t ,<'ig riitJ-tsr f'aq q h '@

'q # % f', ' * h, (i) v"rq,
(ii) m-!t (iii) ', (iv) yl (v)
(vi) r, h @ mz 'q #T ww,
';-

• ' ',

fn

wm/, 1M14 y.g-a't @ atf-iavk8y%a, f_

_ fl

_ _

%: -l
S d

S n
% l M/s. Imperial Jewels (Trading) had submitted

tlie
application for setting up of a trading unit for Cut &
Polished

Diamonds,

Cut
& Polished

Lab
Grown

Diamonds Findings,

Mountings

&
Chains made

of
(i)
Gold,

(ii)Silver

(ii.i) l)latinum,

(iv)
Titanium

(v) m' qU '1 'R'lK'l'l/=he;741-='i'-5 'l"T n, ',
qs

' *
f, ';q4 w<ri % 'yr{-lTZFTi u< wu"'a * Rsg q *M> % , w, mim 's N,
"

, ' % , u,

m'[2ri :h
h,
ifiria, rw 4, ,mum r-r-+ % i i:a'x ah '

, m'A, ' air, ', :,
h :m',, :sm '

Thx'x 7 2,
-x I I, <u- ';€ 139,41

b

(150o r &') % h # 1609774.40 =rri EF1 qKk % ';ma i f'm____: fr-fQa,"r k ma, 'e@ A i 3k vr ' 7 m, i k
qr ' F h "A 37TT?" m, 'm k ', i * -b % mmr k "k w 4 pl

• ';pmw k
  v @ ': 8, *
  (i) -a,
  (ii) me (iii)
  , (iv) ?f5

(v)

(vi)
, -h
-A mv m

wm,
b '-r5

k
'r

, f'n '/';,

q_

ei5,>ga.sAai=i:),q5s, ffi# *
A %1 % (1
. % (1.

% __l

_

Palladiun'i

(vi)
Brass,

Lab
Grown Colour

Stones,
Col
Stone-PS

& SP Stones,

Synthetic

Sf.ones/CZ, 'Titanium

'in
any purity/KT/Gramiles,

Palladium

in Any
purity/Kr/Granules,

Rough Di.amonds,

Pear]s,

Machinery Appliance & Part Thereof, All t.ypes of Chemical,

All types of Alloys, Wax/Wax

pieces,

Resin, Rubber/Rubber

molds, Leatlier/Rubber Cords, Steel Dials, Findings,

Mountings

&
Chains, Brass,

Glass
Lance,

Tools

& Consumables for,Jewellery Making, Packing

Material,

Plastic

Bags, Boxes, Trays, Tags etc,
Rl'iodium Solutions

at Unit
No.72,
SDF-III

, SEEPZ-SEZ

in
an
admeasuring 139.41
sq. mtr.
(1500
Sq.ft)

with an annual

capacity

of 160977440 no. Ll<dl'sQl=H/chdl/=lJc"q5'4, chta ',

, ;'np ' k "' F

h* Decision : After deliberation, the ' 4 % 4 4 ' I % I

' % I -% I I % -J S 4 '
4 l ' % % I I % * o I I Committee approved f:lie proposal 8

SEE PZ-SEZ/IA-l/Minutes/40/ 16-1 7/1/oi-XIV 1/66764/2024 9

SEEPZ SEZ/IA-l.yMinutes/40/

s-t7/Voi-XIV 1/66764/2024 SEZ '@ q 4 ' r ' % 2 ' =r@< m@@
C_

---

Limited for
setting up of a new unit in SEEPZ-SEZ at Plot no. GJ- r 'J rl f'm:
f-%*'r % w, - '?i 0!),
5EEPf++. Decision:

After

deliberation, S
( rs
a___..

%_

_r %G crJLl.!; 61q I ' ';m q ';4 v

%

r x % * qf'Qaqp.im ai<i viia f

q .

__Cl

._____
_

_.(:l

.....................___

_Cl (.:OIl]mltltee (lelel-rea

tne prOpOSal for
setting

of a :t"iew rinit by M/s. Cupid
Diamonds Private Limited and
discussed

on
the
Sale Jl '@ '; i f i ' 'k na -h !ffi: i '@i xs

• '

m

@ affia u

m * @

• ti l____c

_%

_____'

_ UertlnCate

lSSueCl
037 11qulaatOr: This proposal

required

't.o be re- examined in detail witli comments from the liquidator as the
Sale Cei-tiftcat:e issued by t:lie l.iqu.idator qmr
3r< 'r m 'r

'

' 'p =d

': mf0i mentlOnea

'lalla'

WnlCn DelOllgS T:O SEEPZ Authority. The oritstanding rental

dues
against

M/s.
Sbrenuj & Co. to be cleared

before the i'iext UAC. m%* w @ 06: " % ' Aqenda Item No. 06: Proposal of * m

@ <r

• fm %;'t 'm.i. e 'i B.'i. ="f =$h =: '=rm %

*':t

%

d

@

=;r'

f

' m M/s.
M.K
for
c}iaxige
in Partners and sliareholding pattern of the Company. M/s.
M.K

had
submitted

the application for change in Partners and shareholding pattern of the Compaxiy

as
per
the
details mention.ed below : ff

jlf

__.jl

---

_j

__:

---

i

---

j__

n_j a____

---

---

.!)_ m E15T 'J 9T dm 'C ',a g'[ fflff 8 Q U: Tl'ie details list of the
Partners

and shareholding pattern Pre
& Post are as rinder : ;a d LIST OF PARTNERS t"}

'l
'% %: e.

% ':

I 41 Sr. No. 1!V(4 ffl9(,1<1 Ct)l -ll'l Name of Previous Partners ffil Sr. No. ffl'l € 19a<1 $1 -ll'l

I Name of the Current Partxiers I Shri. Manganmal Tikamcias Sadhwai"ii 1 Sliri.

Naresh Ma.nganma]. Sadhwani 2 ""' Mrffi".
Kan"iar'a 2 Mr.
Ishhan

Naresh 10 10

S EE PZ-SEZ/14-lxMituites/ 40/ l 6-17 /Voi-XIV Manqanmal Sadliwani Sadhwani

' 3 Mr. Jai Manganmal Sadhwani 3 Mr. Jai Manganmal i Sadhwani 4 Master Ishhan Naresh Sadliwani I __K __ _ _ :

_Cl

I [@-Q'!ffeT 4 'T Effl LIST OF PRE-POST SHAREHOLDING PATTERN l--. rs.

% % . Y jl . 2s. I,:'T,jl. I I I I I!V(N ffl!d(.l%!) ?f5TT'F Name of Preirious Partners ffff a fioz Previous % of Sliareholding ffil Sr. No. Wm ?f5'RFT Name of tlie Curarent. Partners 4a % Current % of Sliareholdixig 1 I I Sbri, Manganmal Tikamdas Sadhwani 30% i Sl'u-i. Naresli Manganmal Sadhwani 34'%- 2 I MrS. KalIlala Mangaru'iial Sadhwani 30% 2 Mr.
Ishhari Naresli Sadliwani 33% 3 I Mr.
Jai Mangann"ial Sacilivyiani 30% J Mr.
,lcii Mai'iganmal Sadhwarii :33'%, i' xi. I Master Isliliai'i Naresli Sadhwani I O'3"o I Total 100 100 __f:-%sf % =gz, ' '# Decision

: After deliberation,

the

fis.io.pozr

fWs'r ' 109 % m @

• " % €m'q d '@ =k'h
• 'S " %
• @-$ '& 6, arA % fW*y * s'i 'q
  ' qi Committee approved the proposal of tlie unit for change in Partners & cliange in sliareliolding pattern of the Company in term of MOC&I Instruction

no.
109
dated 18.10.2021

subject to compliance of
the
conditions

of
the
said Instruction. Imaginarium (India) Pvt. Ltd
.for The rinit liad submitted application Repair as per tlie
details

given
in 1/66764/2024 11 11

SEEPZ-SEZ/IA-l.xMinutes/40/ t6-1 7/Voi-XIV 1/66764/;!024 2 :m

mi Decision:

A_fter
deliberation,

the _j;

8tiH-j'Ca"v'i' * EU{, '

• ' qa m'n % u
• " t h, 'a'iM * fm "d % ' iv w
  '4 '4;'A n fHqr i ' _m m. d 40
  g'n m'

< k 'k nqr ' ara'r @i Con'imittee approved the liroposal for
third

party

repair

with

a direction

to
delete

the
inprits shown

under

items

of mamifacture

in the
LoA.
Furtlier the LOA
to be amended

to t.lie items

actually

manufactured

by the unit. ' q @ 08:
'i 3 Aqenda Item No. 08 Ap'plication Th * f ' % i% '@# ' '

'

@ ' mi Ham __:
:r-'ihq'r * ;ara, A
t
mn

received

from

M/s.
Global Jewellery
Private
Limited
for broad banding

of i'tems

as
.per agenda. Decision:

After
deliberation,

tlte

Y -l ' - Y
Q - 1- -I --j-

• • • % -
• % 13 -
  ()

• • a'r k a * '; t ei gq * -
• fJqr ' % 'k t,i'i".t'it.a ';1 .r x @ qx g' ';a C___

__
C

---

!L Con'imittee approved tlie proposal for
broad

banding

of
items (pieces) as reqriested by unit. Also Committee directed

tliat
as per
representation

of
company TaUT 4'5 gU 4 TEf)T aaT '6, " 1993 *
w.m

-A ' ' m %, d 'q "h a=ir
mi'k h '#qi

w.m a'h ' aa'r Eff$ I Cut
& Polished Diamond

is not manufactured

liy unit

but it is mentioned

ixi
LOA
since

1993 should
be deleted

and amended LOA should be issued. m

q @ o g : ':

@ Agenda

Item

No.
09
: '@ h
m)< =:?-i<if'Qq'i % '

= ' @ '

='r

@ ' % 'S .mmi

'0

@

<

'am

• ' '@ ' '
• @Th ': "i r
  a t'.

(1 %"

I) Application

for
change

in entrepreneurship and
transfer

of assets

and
liabilities

from

M/s. Aplab Limited into
M/s.
Ornagem Exports India LLP. Tlie
unit

had
submitted

the applicatio.n

for
change

in t,'era!lea qlsal ','S','cd!l '1 +xl-rlnl<a " % '2 m

'fh mi f->sf % w ' 'r % 'k =*

x
%

' * entrepreneursh:ip

ancl transfer

of assets

and
liabilities

from

M/s. Aplab
Limited int.o M/s.
Ornagem Exports India LLP. 12 12

SEEPZ-SEZ/14-l/Minutes/40/

6- 7/Voi-XIV 1/66764/2024 ' 'h 2 *

t
4 Decisio:it

: After

deliberation, ffll Con'imittee deferred

the
proposal of
transfer

of
assets

as
no representative

was
present

to explain the proposal. 'q @ 10 : ff % q Aqenda

Item

No.

10

: '

%

= "'r, 20o6 * ' ';ztg % '@'<

181 ,* 188,

-vx, nww_,_ q_,__a_i{qlTh<-(a% 4 Applicat.i.on

for
t.i-ai'isfer

of t.aking over
ASSETS and }iabilities of M/s. '[nfogain

India

Private

Limited

by M/s. Imperial Jevvels as additional 3T T T5 ' 'I 'l%i'H q!II<!cd

---

---

.S____C

__. CS..

.j 10CtlflOll at U 111t N O. 1 B 1 & 188, "fa*"':r' % "h '$
: SDF-VI, ISt Floor, SEEPZ-SEZ

in t.ernts
of Rule
74A
of SEZ
Rules, 2006 as per details lielow : l_l

l_

fl2_ _ a ' . _ __._. _i"

r's_._ _..

__ ... '

a5 F'EI!!TEll 6 T U%T

'g: The cletails of Dirr.ctors /Partne-rs of hotli tlie firms a'rri as follotvs: I.,IST OF DIRECTORS/PARTNERS OF THE COMPANY :- M/s. Infogain Ind'ta Pvt.. Limited M/s Impei:talJewels Naii'ie of Director l)esignation Name of Parl.ners I)esigna1.ion Mr. Kulesh 13ansal Director Shri. Savjibhai D. I)holakia T'artner Mr. Rakeslt &ialhotra Director Shii. Ghanshyainb)'iai 'I). I)liolakta Partner Mr. Krishnakumar Nal.ara_jar'i Director Sliri. Rajesli Hiinmal:bhai Dliolakia Part;nar Sliri. Tulsibhai D. Dl'iolakia Part:ncr S}xri. Brijesl'i Tuiasibliai Dhokakia Pai-tner Sliri. Hit=irth Gl'iansliyambhai Dhokakia Partner Shri. R'yjesh Pragjibliai Malaviya Partner LUs. Dl'iolakia Lab Grown Diamond Pvl:. Lid Partner 13 13

SEE PZ-SEZ/IA-I/ Minutes/40/ i6-1 7/Voi-XIV 1/66764/;024 Name of the Sliare liolders Number of Shares Inl'ogain Corporation

261,299 Equity Slxarers Regist.ered Office : 1209 0range street, Wilmington, New Castle County, I)eiaware 19801, USA Global Headquaners : 485 AlbertO Way, LOs Gatos, CA 95032, USA Mr. Rakesh Malliotra (AS nominee of Irifogain Corporai:iori) I Equity Sl'iare Total 261,300 Nominal .Amcun'it (IRS.) 26,1 29, €100 100 26,130,000 Percentage (%) of' Sharel'n.>lding 100% IOO.OO% M/s Imperial Jewels Name of the Share l'iolders Shareholding Pattern as on date % of Share Shri. Savjibliai D. Dholakia 10%

"' Shri. Gliansl"iyambhai D. Dholakia 1 0% Shri. Rajesh Hin'unatbhai Dliolakia 1 9o/o Shri. Tulsibhai D. Dholakia 1 0% Shri. Brijesh Tulasibhai Dl'iokakia 14% Sliri. Hitaith Ghansl"iyambhai Dhokakia 14% Sl'iri. Ra,jesh Pragjibl'iai Malaviya 3% M/s. Dholakia Lab Grown Diamond Pvt. Ltd 20% Total 100%

• <'lviiiig *i IThcivui DETAILS OF EMPLOYMENT Existing

Proposed Employees Increase By Employees Employment Del:ails 260 Nos 360 Nos 100 Nos 14 14

SEEPZ-SEz:/IA-lxMinutes/40/16-17/Voi-XIV The detailed nroiections aft.pr taktnn nvpir nf asspits Fv 1/66764/2024 Sr. No. Particulars %i/s. Infogatn India Pvl.. Limitec Approved for 5 years 2022-23 to 2026- 27 (lUS$=Rs. 83.00) M/s Iniperial JeweJs Approved for 5 years 2023-24 to 2027- ' 28
as per Rcinewal o( I,04 (i'[JSS =Rs. 82.20) M/s. hnperial Jewels Projectioxis 5 years 2023-24 to 2027-28 after Addttion of Location Rs. In Lakhs tJS'OOO 11s. In Lak}is US'OOO Rs. In Lakhs US'OOO 1. FOB valne or cixpnrts 23,76] '30,384 152,627 'l 8.54Ti78 204,761 247146 2. Impoit of Machinery 300 383 140 170 210 25:3 3. Impoit of Raw Material and components ,incluciing cteemed imports, riominate<l agency etc 8F1,fi76 107879 117,204 141,466 4. hnport of Spares & C.onsuinaliles 25 31 1, '.)2 6 1856 1,972 2381 5. Repatriation of cliv'idends and profit to foreign collaborators ('i. Ro5ialty 7. Lumlisum

Know liow fee 8. Desxgn & Drawiim fees 9. Paymei'it ol )'oreig n teclmicians 10. Payment on training ol.'Tndiari tech. hbroad 11. Commission on ex):iort 476 608 12. Foreign Travel I ,'l 88 1,'.'il9 235 285 2[)5 247 13. jtinount. of interest to l:ie paid on ECB Amount of interest to be pciid €111 dtif'erred I)Bymeril credit. 14. zlnv otl'ier payment 712 1,121 15 Total (2 t.o 14) 2,701 3,664 90,.'5.'S7 90577 11!),592 144,348 16 NFE (1-15) 21,0(in 2(i,720 62,049 {i2049 85,168 102,798 15 15

SEEPZ SEZ/IA-lxr.ninutes/40/

6-17zVoi-XIV 1/66764/2024 __f'm:f-fhs'i % <,

' * Decision:

After
deliberation, the SEZ ', 2006 'k ' 74A %

mk

=@ =

• '

'i s I * 188, SDF-VI, gffl

, SEEPZ-SEZ @

mr=i * w
@

'

;i"r " %

• 'r"l t e, q sm * mw % q SEZ
  ,
  2006 % fmq ria * "

" m'k r % - f'=='r % =;w * gm hi Committ.ee approved tl"ie liroposal for
transfer

of
assets

and liabilities

of M/s.
Infogain India Prival.e
Lir'rxited
to .M/s. Imperial Jewels as ='iddit'ional

location at Unit
No. 181 & 188,
SDF-'v"I, Ist Floor,

SEEPZ-SEZ

in
t.ern"is
of Rtile 74.A of SEZ Rules, 2006 with a condition that t.he same will be effecf.ive
only
a.f!.e.i- exiL of .M/s. Infogain

_[ndia
Private

Li:inited. Undar

Rule
74
of
SEZ
Rules, ' 2006. m q @ 11: ush <sqa.gi< l 10 '1 'k ;

% xs'i';"r @ Aqenda Item No.
IN : Monitorinq performance of the Unit lxolders as per t.he FSRs [ 10 nos] att.aclied 1 . '@'Th @. *. ': FSR

1. Monitorinq

Performance

'

• I
• ,xm 2022-23

% f$ 'g,i'r;q *f-i

• 2022-23

% 2 m;a : 'm '

= "re =-,

• ti ' f @ ' ';y
  ire % ':mq ' % 8q (-igaaqs A ,!!022- 2 3 8

% 2 T

3T" mm'a "b mr T rq * mq % of M/s. C. J. Jewelleries Private Limited

for
the
period

of 1 year i.e. 2022-23. The rinit
has sub:initted the
APR for
the
peiioc]

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 G(il'=lvl-lCt) 'll=!-II
l k-Ill submitted by tliem in the APR and same was fo'und sat.isfacLory. ff-fhm % =<,
' 'A Decision:

After
deliberation, tlie 2022-23 * : 'k 2
h gsf";'y m %, ' ' A ' fmq 2006 % f-mq5 4 'k '@# iw q j u

f __ _ ... Committee noted the performance of tlie unit for tlie period 2022-23, as tl"ie unit had
achieved

positive N'FE on cumulat.ive basis in terms ',,

? TE ffi I ot- Rule 54 of SEZ Rules 2006. 16 16

SEEPZ-SEZ/14-lxMinutes/4(Vts-17/Voi-XIV 1/66764/;!024 ' @ 2022-23 @ a h 2

Te&

@ Th % 1$ " mmr '

' '$ 2 ' p

e * fast ii Tlie Comn'iittee also directed to initiate

action

for
issuance

of SllOlv Cause notice for delay in submission of APR for tlie
period 2022-23. 'y

t- FSR

2. Monitorincr Performance *i";q ' i'a' d h a7 2020-21,

2021-22 *
2022-23 % r$ x*'rq * i '

• 2020-21, 2021-22

2022-23 *

• 2
  w f

',w %m ti 2020-21,

2021- 22 * 2022-23 *

• % 'f-r""q ,* :m'm'a b *
  ,m @ ' x
  fJ q "b 'h mu "u mrm % 'S
  ':h

C

_

_ of M/s. e-Emphasys Solutions i)vt. Lt:d for
Llie period

of 3 years
i.e. 2020-21,2021-22 and 2022-23. The ur:iit. has stab:ini!.ted
the
APR for
t'lie
period

2020-21,2021-22 and
2022-23

duly

certified

by Chartered Accountant. The export and import data for the period 2020-21,2021-22 and 2022-23 was retrieved

from

NSDL

for
cross verification with

data subn'iitt.ed by them in the APR and same was ' TEI5';!ITT

3TT';r 'l ffl '11';!TT 'Tll iounci sat:isiactory. ___fm:ftmq+'rs? * w, #fn * Decisioii: After
deliberat.ion, the 2020-21,

2021-22 3& 2022-23 @

• f$ ' % ys'rr v
  '.'

" " * f :aoo6 % fm'q 54 %

im

'm " f=m mi ' '€ " '* 'q * fE'rt*i 'h h i.# " m"r % 'i'z v % me ' 'E15T

Ji ii. m& 6 @ '

• f-a 0 $ 'f 'i Committee noted the performance of tlie unit
  for
  tlie period

2020- 21,2021-22

and 2022-23,

as t.he unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rriles 2006. Tl"ie Committee also directed

the Unit to i. Explore employment vis-a- viz space utilized per employee ii. to ensure increase in employment and export in next 6 months. y 3. '@'# % *m % FSR

3. Monitorina Performance 4 i *

• :gm 2019-20, 2020-21,

2021-22 31h 2022-23 % 2 xs'r;' *
i of 'fVI/s. Rayik Int:ernat.ional for tlie period

of 4 years

i.e.
2019-20, 2020-21, 2021-22 and 2022-23. 17 17

SEEPZ-SEZ/IA-I.zMinutes/40/

6- 7/Voi-XIV 1/(i6764/2024

• 2019-20,

2020-21, 021-22 h

2022-23 @ S f

i4

=:rrm .w
' ti 019-20,

2020-21,

2021-

• 2022-23 *
• S
• mm- -b *
  ,w @ "m fS 'i'r b % ';tmi

% 2
':h '

w I Tlie
rinit
has submitted

the
APR for
the
period

2019-20,

2020-21, 2021-22

and
2022-23

duly certified

by
Chattered Accountant.

The
export

and import

data for the
period

201.9- 20, 2020-21,2021-22

and 2022-23 was
ret.rieved

'f'rom
NSDL

for cross

verification

with

data submitted by tliem in the APR and same was forind satisfactoiy. '__f'A:f=-fhst % w,
' * Decision: _After
deliberation, tlie 2019-20,

2020-21,

2021- 22 ,* 2022-23 *
% 2 % xs'r; m ', " __ 'i
r S
("%

l_

rS__ Committee noted the performance of t}ie unit for the peiiod 2019-20, 2020-21,2021-22

and 2022-23,

as 4 -I 'QU16 l-l!'l .?U05 m W 5 4 %

'

iw

v achl(RrJ4ch q-a,'oi sii"Thca i'mqi yii ' € 2021-22 h 2022-23 *
'% f$ k T

@ M % 2
=mm

% 2
p "# E!'5T 4 f@"a 'hi tlie
unit

had
achieved

positive NFE on cumulative basis in terms of Rulri 54 of SEZ Rules 2006. The Committee also directed to initiate

action

for
issuance

of Show Cause notice .for dela.y in submission

of APR for the period 2021-22 and 2022-23. ,w 4. dad rat?in saa-e'if-icriFSR

4. Monitori'i"ia Performance

r

% I d .:qm 2022-23 '* ,mm % f$ mA u

jl J__ll of M/s.
Simic
electronic

Pvt. Ltd for the period of 1 year i.e. 2022- ffi i 11 ' 0 2022-23 *
% f$

x

m% "re ';T=T
=h ti "

"@ ': m 'r;

h mq "# ' % % q-iga.s%i A 2022- 2 3 *

% (S

-b mi fz m * @ 4ci'lqvi-icb !l=!11 iiqii 23. Tl"ie ruiit
has sub:initted

the
APR for
the
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 them in the APR and same was faound satisfact.oty. _f;'m:f;-in % w,
' "1 Decision:

After
deliberation, tlie 2022-23 *
"h 2
* 'z*'r;t q
'h, "

Committee noted the performance o.f tlie 'unit for the period 2022-23, 18 18

SEEPZ-SEZ/IA-l.zMinutes/40/

6-17/Voi-XIV 1/66764/2024

2006 % '-r 54 % m'6' ,rqp q
........c
(S.....

(% as the
unit had
acl'iieved

positive NFE on cumulative basis in terms l ? [ !2ffl I of Rule 54 of SEZ Rules 2006. y5.h FSR

5. MonitorincI

Performance fuf % 4 "# @ ,ym
2019-20,2020- 21,2021-22 *
2022-23 % 2 zs'i';q * fi

*2019-20,

2020-21, :,o:,i-:g:>*

zoz:x-:xa* % 2 ma a

w 'mh

.y

ti 2019-20,

2020-21,

2021- 22 * 2022-23 @ ,i % > f *
3TT';=T k *
.'w @ "

2 q b % mw "# ' % 2
@ mr

• @ ';m' W 'T2ITT1 I of M/s.
  Tera
  Nnformatics

Pvt.
Ltd for the period of 4 years i.e. 2019- 20,2020-21,2021-22 and 2022-23. Tl"ie unit
has submitted

tl'ie
APR for
t.he
period

20:L9-20,

2020- 21,2021-22

and
2022-23

duly certified

by
Chartered Accorintant.

Tlie

export

and import

data
for
the
period

2019- 20,2020-21,2021-22

and 2022-23 was
retrieved

from

NSDL

for cross

verification

with

data submitted by them in the APR and san'ie was forind satisfactory. f->sf 'k w,
-0 Decision:

After

deliberation,

the 2019-20,

2020-21,

2021- 22 k 2022-23 *
'k > ' k Q?ae?;T q ' tv,
_

% r % ("'i

S_.
Committee noted tlie lierformance of the unit for the period 2019-20, 2020-21.2021-22

and
2022-23.

as -S -l qGS5J6 I-Rl'l ,)005 EF5 T"lW 5 4 %

@# iw w _

__

C

_ the
unit

l"iad
acl"iieved

positive % T n Tffi
._ _ _
_ _

---

I _ l: _
1_
_
_ :
_
' _ _ l _ _ _ _ _ _

' TEi'5m m I '#f@" ';"r s !-ffl 'f"sr % f% . ___Cl

__

C %- A. lNrJ,

On
CumuiatlVe

DaSlS

ln
[ellIlS of Rule 54 of SEZ Rules 2006. The Committee also directed to i. ';m5

Tea ' '4 iy % ;m*q n di ii. ': 6 * * 'i iii. 2021-22

• 2022-23 @ % fThy ciiRcb Ri-i'i8 ' ' @ H % 2 mm wm
  '

% i$ 'a p di iv. '

"& ' 'q "k

am ' h - am ' i. Explore employment vis-a- viz space utilized per employee. ii. Increase e:inployment and export in next 6 months. iii. Initiate action for issuance of Show Cause not:ice for delay in submission of APR for the period 2021-22 and 2022-23. iv. Specified Officer to visit the Unit and submit the report 19 19

SEEPZ-SEZ/14-lxMincites/40/

6-17/1/oi-XIV 1/66764/20;4 mr
v % mu @

mi on export performance and employment. vis-a-vis t.he ,y
6 . r'r#
' space occupied by them. FSR
6. MonitoriH Performance ()

qiqae Hf?ie.g'

• 4 d 4

am20l9-20,

2020- 21, 2021-22 h 2022-23 % 2 zsf-r @ fi '

*2019-20,

2020-21, :zo:z:i-z:x*

zoz:z-:aa"h % f$
'

"w "

.w
' ti 2019-20,

2020-21,

2021- 22 3T'l";' 2022-23

• mm 'k 2 f k mm;'a ':b * =:+.w @ ' "m
  f$r,, q "b % mw "

% %
*

f'=_____

_

_

_2-

f

---

... of M/s. Tiger Jewellery (India) Pvt. Ltd
for the
period

of 4 years
i.e. 20'l9-20,

2020-21,

2021-22

and 2022-23. Tlie unit
has submitted

the
APR for
the
period

2019-20,

2020- 21,2021-22

and
2022-23

duly certified

by
Chartered Accountant.

The
export

and import

data
for the
period

2019- 20,2020-21,2021-22 and 2022-23 was
retrieved

from

NSDL

for cross

verification

with

data ';ffET a 'T;!TT

7 ffi 'lTm' 'mTl submit:ted kyy them in tl"ie APR and same was founct satisfactory. __t:f=m->*'r % <,

A Decision:

After deliberation, the 2019-20,

2020-21,

2021- 22 * 2022-23 * s& % 2 "

• xst';r q
  fm, _____l

"i
r % r's

.-

. ...

l

Cs__.... Committ.ee noted the peiformance of the unit for t:he period 2019-20, 2020-21,2021-22

and
2022-23,

as 4 -l ','HqJ,g I-k-l'l ,200b ffi ff 5 4 % :

'

nw m

m ' mi '.!T mtt A 'U < f,# % 2, 'q fWsy rrm en: i.1 'm*

• f u " '1 f'H< .qi4f"lch <+tiiaz di rr. ,w
  : m '@ w % =! '
• -@:i *

mm * '

@ ' h -.rr!h 'mfi the
un:it
Jiacl
ac.tneved

positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. For the variations

obsei'ved

in Value Addition, it was directed to : i. Submit the relevant documents to carry out detailed examinat.ion of value addition. ii. examine the matter by APR monitoring cell witliin one month & report should be subm'i'tted to DC. y
7.

"eh

FSR
7. Monitorincr Performance 'f-

-n (

) % 3 *
@

:gm 2020-21

• 2022-23 % 2 ish * ofJewelex India Pvt. Ltd- Unit- II
  (Trading

Division) for
tlie period

of 3 years
i.e. 2020-21 & 20 20

SEEPZ-SEZ/IA-l/Minutes/40/

6- 7/Voi-XIV 1/66764/2024 I @ 2020-21,

2021-22 * 022-23 'f mm % 'r',
' z '

.y
ti 2020-21,

2021-22 ,* 022-23 *
% f% T mz b * 4,y @ ' 2 q b % ' " % fm

• xi . rw b @ x

i 2022-23. Tlie
unit
lias
submitted

tlie
APR for the period 2020-21, 2021-22 & 2022-23

duly

certified

by Chartered Accorintant. The export and import data for tlie period 2020-21,

2021-22

& 2022-23

was retrieved

from

NSDL

for
cross verification with data
submitted by them in tlie APR and same was ,found satisfactory. If'm:f=;m-fsf % m-e:, -@n * 'Decision:
After

deliberation, the Jozo-:,i, 2021-22 * i2o22-23 * ,rm % 2
% i'z*" v by % ' * Committee noted tlie performance of tl"ie unit for the period 2020-21, 2021-22

& 2022-23

as
the unit i

2UO5 $ Fm'R 5 4 EF5 l '

,xmq q Iq-iqsi si('Ths rim mi I ' '@ ' @ ' 'h g

• ms

a * f'r4*r 'lki '}lad

achieVe €i pOSltlVe

NFE
Oil cumulative basis in terms of Rule ,54 of SEZ Rules 2006. Tlie
Committee

also
directed

Unit. to
revise

the
projection

in pragmatic manner. ,w s . '

FSR

8. Monitorirxg Performance ' ' k 2 * * : sm 2021-22 h 2022-23 % 2 ysfq -@ fi ' '3- 2021-22

• 2022-23
• m* % S -

m

'm=e '

• ti t

fW
=1

m
f q ird % mw "

k f§

• 2 0 21- 2 2 * 12022-23 4 3T# % f% 'f 4;' mm'a b
  ' w * @ W

i o f M/s Jinai Jewels Pvt. Ltd for ltlie period of 2 years i.e. 2021-22 & 2022-23. iThe rmit
l"ias submitted

the APR for tbe period 2021-22

& 2022-23 duly

certified

by
Chartered .Accountant.

Tl"ie
export

and import

data for the
period

2021- ,22 & 2022-23 was retrieved from NSDL
for
cross
verification with data
submitted by them in the 'APR and
same
was
found SilflSfaCfOr37. I:f-fmn k w,
* Decisioxi: After
deliberation,

the 1,'02il-f$22' *2'g0:'2;23a Comn"iittee noted the performance of tlie
i.miL for the period

202]-22 21 21

SEEPZ-SEZ/14-l/Minutes/40/16- 7/Voi-XIV 1/66764/2024 Tm " 'n
""
'r * 4 f pni &
2022-2,'3

as
the
unit had
no transartirinq in
tlip npririrl .w g. ' TN

• • -a' a' - a a =- = = a' " - a "' = - - " ' 1"' " ' a' - = -a ' FSR

9. Monitorincr Performance ' k I *
   .xm 2022-23 @

• ? z=.f'q * fi ' @ 2022-23 *
  % 2 'ma

=;m ' m% ' '=;r * ti
"N @ m ' ,i"f S ';ia "% ' % fly (-igaJ1qs A z022- 2 3 *

% 2 T k b m

aS of M/s Pretty Jewellery Pvt.. Ltd for tlie period of 1 years i.e. 2022- 23. Tlie
unit
lias
submitted

tlie
APR for
the
pet-iod

2022-23

duly certified

by
Chartered Accountant.

The
export

and import

data
for
the
period

2022- 23 was
ret.rieved

from NSDL
for € (11"hJt-IC9 'Il=!-II lk-111 '*

m % f'r'm m

' t, ' 2 ='r w % = % * f- u "x 'h t am w 'rms @ 'q
q my "h 'i cross

verification

with

data submitt.ed by tliem in the A_PR and same was found satisfactory. Tlie Committed was apprised that there are huge ou(.standing export proceeds,

for
whicli

Unit

had stated
that
they have submitted the extension request to bank and same
will

be
received

in
one month time. __fl*r:f-x$a=rsf' % 'w, #iTh * Decision:

-After
deliberation, t.l"ie 2022-23 * : 'k 2-'s x*'rr m ' '

-3'r

.r__

.

• ..-

.x
7% _

S Committee noted the performance of tlie unit for the period 2022-23

2006 \i
5 4 \i '@4 ,rw 'm a " T=rrm mi :"r 'q * f"s'r
% i. 2022-23 @ % 2 m"= fh' v

• ';Q % '2 ' ;mm :-m'n ia '<A % fm dq'r'€ p d: ii. 6 w 'h fNsff y

s < am q w % ti

% @ (

Edj as the
unit had
achieved

positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. Tlie Committee also directed to i. Initiate action for issuance of Show Cause notice for delay in submission of APR for the period 2022-23. ii. Clear the foreign exchange realization within 6 months and submit extension from AD Bank wit]iin one month.

---

,
.,

---

2 gtM,'W3TTV
iU.

"RT;!T

' FSR 10. Monitorina Performance 22 22

SEEPZ-SEZ/IA-I/ Minutes/40/ t6- 17/Voi-XIV 1/66764/2024

'

• I
  d ,wm 2022-23 "h m0 * fz xt'r @ i ' '@ 2022-23 'h
  % S

'x

= fei
@ ti '

"r& @ z

h ma % ffy q-igu,s% < 2022- 2 3 '@

% f T-4
* "b mrr

• @ ffn'le=ivi-icb !l=!l iiqii o f M'/s Priority Jewels Pvt.. Ltd for the period of 1 year i.e. 2022-

The unit
lias
submitted

the APR for
the
period

2022-23

cluly cert.ified

by
Cliartered Accoun!.ant.
Tlie
exliort

and ' import

data
for the
period

2022- 23 was retiieved

from
NSDL
for cross

verification

with-

data
' submitted by tlien'i in the APR and q;=imp

stir+'iq frinnrl

q;q+iqfsrtni'v __:f-m-fmsf % "<,
' -'r -) LA l A - '-
I ' I' L 4 -) .L - -- - - -

• • • A - - - - - - - J

Decision: After

deliberation,

tlie 2022-23 *
% 2 ' % x*'rr v
tm; k " ' '0 CS

---

fl____

Committee noted the performance of the unit for tlie period 2022-23

2 00 €i 'E5 T'T2!FT 5 4 m ' .:r

r

' mi as the unit
liad

ackueved positive NFE on c'im"iulative basis in tern'is of Rule 54 of SEZ Rules 2006. "

y 11.

Table

Aqenda

FSR
11. $ mr@'s % '

'

% 4 # @ am 2019-20,

2020-21,

2021- 22 *
2022-23 'k f$
zs"mi "

-'r20lg-z0,

2o2o-21, :xo:,i-z:,,*

zoz:z-:z.i* % 2 'mid

w

.w

ti 2019-20,

2020-21,

2021- 22 * 2022-23 *

• f ' :h
  b '& .w @ 'x
  fS 'w b % ;ra

% rm m

rq * @

'l'ml f: Monitoring

Performance

of M/s Golkunda Diamond & Jewellery Pvt..
Ltd for the period of 4 years i.e.
2019-20,

2020-21,2021-22

& 2022-23. The unit
has submitted

the APR for
the
period

2019-20,

2020- 21,2021-22

&
2022-23

d.uly certified

by
Cliartered Accountant.

The
export

and import

data
for the
period

2019- 20,2020-21,202I-22

&
2022-23 was
retrieved

from

NSDL

for cross

verification

with

data sub'i'nitted by them in the APR and same was found satisfactory. Decision: '@'m '@ s * f'r4sr k k:- i. 2022-23 *
% 'f2

f

=d

The Committee also directed to :- i. Initiate acti<:in for issucince 23 23

SEEPZ-SEZ/IA-l/Minutes/40/16- 7/l/oi-XIV 1/66764/2024 % 2 "e yyl' -ill"ea' yia %f$pmi 'r % * 2022-23 * f'H< =ul"Q==h f2q'lJ a!"k ' @ 02 'M * 'H * m m fki ii. m*

• '

__ S__ _

_ of Sl"iow Cause notice for delay in submission of APR for the period 2022-23. Committee condoned tlie delay of 02 days for fi]ing of APR for FY 2022-23. ii. Submit the relevant documents 44

is y y li r ts i i+ A /%+/% ai ly!

/'kl/ y v'ssi y y

• :iai i"i ff EN Tl a r ' Ji iii. q sm= %

,w 'r *'a va 'a @ '

' #* *

• ' mfSi ILI Udl l Y L} u k u !:j ldl I eu t, A d I I Ill l(ill U I I of value addition. iii. exami.ne by APR :inonit:oring cell within one month & report should be submitted to DC. ' :m',-er

% mm ': Oi 7I'he Meeting concluded with a vote of thanks to the chair. Signed by Dnyaneshwar Bhaichandra Patil Wr'!9!,1% .xga-m-f mp, #.-i 24 24

अनुमोदनसिमितकेिलएकीगईकारवाई07.08.2024 कोआयोिजत Action Taken for Approval Committee held on 07.08.2024 कायसूचीमदसं. Agenda Item No. िवषय Subject िट िणयां Remarks एजडाआइटमनंबर01 Agenda Item No. 01 07.08.2024 को ईिपछलीबैठककेकायवृ कीपुि। Confirmation of Minutes of the last meeting held on 07.08.2024 एजडाआइटमनंबर02 Agenda Item No.02 मेससिसड्स े ाइवेटिलिमटेडसेआवेदन ा आ- a) िविनमाणकीव ुओंकी मतामवृ 5 वषकी अितर अविधअथात2023-24 से2027-28 तक, 01.04.2023 से31.03.2028 तक; b) हीरेकेसाथपीतलकी ॉडबिडंग, योगशालाम िवकिसतहीरेकेरंगीनप र, कीमतीऔरअध- कीमतीऔरिसंथेिटकरंगीनप रआिद। 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. Letter issued to the unit on 16.08.2024 provide the detailed for realization of pending Foreign Exchange and bifurcation of the imported raw materials and the proposal for realization of pending FE to be explained by the Promoter/Director. एजडाआइटमनंबर03 Agenda Item No.03 सीज़- सेज़मएकनईइकाईकीथापनाकेिलएमेससयूनी िडजाइनएलीट ैलरी ाइवेटिलिमटेडडायमंडयूिनटका ाव। Proposal of M/s. Uni Design Elite Jewellery Pvt. Ltd. Diamond Unit for setting up of a new unit in SEEPZ- SEZ. Letter of Approval for 1 year issued on 14.08.2024 for setting up a new Unit. एजडाआइटमनंबर04 Agenda Item No. 04 सीज़-एसईजेडमएकनईइकाईथािपतकरनेकेिलएमेसस इंपीरयल े (टेिडंग) का ाव। Proposal of M/s. Imperial Jewels (Trading) for setting up of a new unit in SEEPZ-SEZ. LOA for 1 year issued on 14.08.2024 for setting up a new unit. एजडाआइटमनंबर05 Agenda Item No. 05 ॉटसं ाGJ-09, SEEPZ-SEZ++ परएकनयाSEEPZ- SEZ थािपतकरनेकेिलएमेसस ूिपडडायमंड्स ाइवेट िलिमटेडका ाव। Proposal of M/s. Cupid Diamonds Private Limited for setting up of a new in SEEPZ-SEZ at Plot no. GJ-09, SEEPZ-SEZ++. Letter issued to the unit dated 14.08.2024 to clear the outstanding dues of M/s. Shrenuj & Co. and also directed to examine the proposal as the Sale Certificate issued by the Liquidator mentioned “Land” which belongs to SEEPZ SEZ Authority. 25 25

एजडाआइटमनंबर06 Agenda Item No. 06 कंपनीके भागीदारोंऔरशेयरधारतापैटनमपरवतनके िलएमेससएम. के. का ाव। Proposal of M/s. M. K for change in Partners and shareholding pattern of the Company. Approval Letter issued to the unit dated 14.08.2024 in terms of Instruction no. 109 dt. 18.10.2021. एजडाआइटमनंबर07 Agenda Item No. 07 मेससइमेिजनेरयम(इंिडया) ाइवेटिलिमटेडसेतृतीयप मर तकीअनुमितकेिलएआवेदन ा आ। Application received from M/s. Imaginarium (India) Pvt. Ltd for permission of Third Party Repair. Permission Letter issued to the unit on 20.08.2024 for 3rd party repair. एजडाआइटमनंबर08 Agenda Item No. 08 व ुओंकी ॉडबिडंगकेिलएमेसस ोबल ेलरी ाइवेट िलिमटेडसेआवेदन ा आ। Application received from M/s. Global Jewellery Private Limited for Broad Banding of Items. Permission Letter issued to the unit on 16.08.2024. एजडाआइटमनंबर09 Agenda Item No. 09 उिमतामपरवतनऔरमेससए ाबिलिमटेडसेमेसस ऑनजमए पोट्सइंिडयाएलएलपीमपरसंपियोंऔर देनदारयोंकेह ांतरणकेिलएआवेदन। Application for Change in Entrepreneurship and transfer of assets and liabilities from M/s. Aplab Limited into M/s. Ornagem Exports India LLP. Letter issued to the unit dated 16.08.2024 intimating that the proposal was deferred as the Unit representative was not present. एजडाआइटमनंबर10 Agenda Item No.10 मेससइंफोगेनइंिडया ाइवेटिलिमटेडकीपरसंपियोंऔर देनदारयोंकोमेससइंपीरयल े म थानांतरतकरने औरअितर थानयूिनटसं ा181 और188, एसडीएफ- VI, थमतल, एसईईपीजेड-एसईजेडमएसईजेडिनयम, 2006 केिनयम19(2) केसाथपिठत74एऔरिनयम74 के अनुसारथानांतरतकरनेकेिलएआवेदन। Application for transfer of taking over assets and liabilities 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. Approval Letter issued on 21.08.2024 to M/s. Imperial Jewels for take over of assets and liabilities. Letter dt. 21.08.2024 issued to M/s. Infogain requesting the Unit to comply with Exit procedure एजडाआइटमनंबर11 Agenda Item No.11 एफएसआर1. मेसससी. जे. ैलरीज ाइवेटिलिमटेडके 1 वषअथात2022-23 कीअविधके िलए दशनकी िनगरानी। FSR 1. Monitoring Performance of M/s. C. J. Jewelleries Private Limitedfor the period of 1 year i.e. 2022-23. Monitoring noted and Show Cause notice is being issued. एफएसआर 2.मेसस ई-एफेिसस सॉ ूशंस ाइवेट िलिमटेडके3 वषकीअविधअथात2020-21, 2021-22 और2022-23 केिलए दशनकीिनगरानी। FSR 2. Monitoring Performance of M/s. e-Emphasys Solutions Pvt.Ltd for the period of 3 years i.e. 2020- 21,2021-22 and 2022-23 Monitoring noted and letter issued to unit on 20.08.2024 to i. Explore employment vis-a- viz space utilized per employee ii. To ensure increase in employment and export in next 6 months 26 26

एफएसआर3. मेससरकइंटरनेशनलके4 वषकीअविध अथात2019-20, 2020-21, 2021-22 और2022-23 केिलए दशनकीिनगरानी। FSR 3. Monitoring Performance of M/s. Rank International for the period of 4 years i.e. 2019-20, 2020-21,2021-22 and 2022-23. Monitoring noted and Show Cause notice is being issued. एफएसआर4.मेससिसिमकइले ॉिनक ाइवेटिलिमटेड के1 वषअथात2022-23 कीअविधकेिलएकायिन ादन कीिनगरानी। FSR 4. Monitoring Performance of M/s. Simic electronic Pvt. Ltdfor the period of 1 year i.e. 2022-23. Monitoring noted एफएसआर5. मेससटेराइंफॉमिट ाइवेटिलिमटेडके 4 वषकीअविधअथात2019-20,2020-21,2021-22 और 2022-23 केिलए दशनकीिनगरानी। FSR 5. Monitoring Performance of M/s. Tera Informatics Pvt. Ltdfor the period of 4 years i.e. 2019- 20,2020-21,2021-22 and 2022-23. Monitoring noted and letter issued to unit on 21.08.2024 to i. Explore employment vis-a-viz space utilized per employee. ii. Increase employment and export in next 6 months. iii. Letter issued to SO on 21.08.2024 to iv. Specified Officer to visit the Unit and submit the report on export performance and employment vis-à-vis the space occupied by them. Show Cause notice is being issued. एफएसआर6. मेससटाइगर ेलरी(इंिडया) ाइवेट िलिमटेडके4 वषकीअविधअथात2019-20, 2020-21, 2021-22 और2022-23 केिलए दशनकीिनगरानी। FSR 6. Monitoring Performance of M/s. Tiger Jewellery (India) Pvt. Ltdfor the period of 4 years i.e. 2019-20,2020-21,2021-22 and 2022-23. Monitoring noted and letter issued to unit on 14.08.2024 to submit the relevant documents to carry out detailed examination of value addition. एफएसआर7. ेल इंिडया ाइवेटिलिमटेड- यूिनट-II (टेिडंगिडवीजन) के3 वषकीअविधअथात2020-21 और 2022-23 केिलए दशनकीिनगरानी। FSR 7. Monitoring Performance of Jewelex India Pvt. Ltd- Unit-II (Trading Division) for the period of 3 years i.e. 2020-21 & 2022-23 Monitoring noted and letter issued to unit on 20.08.2024 to revise the projection in pragmatic manner. 27 27

एफएसआर8. मेससिजनाई े ाइवेटिलिमटेडके2 वषकीअविधअथात2021-22 और2022-23 के िलए दशनकीिनगरानी। FSR 8. Monitoring Performance of M/s Jinai Jewels Pvt. Ltd for the period of 2 years i.e. 2021-22 & 2022- 23. Monitoring noted एफएसआर9. मेससिटी ेलरी ाइवेटिलिमटेडके1 वषअथात2022-23 कीअविधके िलए दशनकी िनगरानी। FSR 9. Monitoring Performance of M/s Pretty Jewellery Pvt. Ltd for the period of 1 years i.e. 2022- 23. Monitoring noted and Show Cause notice is being issued. Letter issued to the unit on 21.08.2024 to clear the foreign exchange realization within 6 months and submit extension from AD Bank within one month. एफएसआर10.मेसस ायोरटी े ाइवेटिलिमटेडके1 वषअथात2022-23 कीअविधकेिलए दशनकीिनगरानी। FSR 10. Monitoring Performance of M/s Priority Jewels Pvt. Ltd for the period of 1 year i.e. 2022-23. Monitoring noted तािलकाएजडाएफएसआर11. मेससगोलकुंडाडायमंड एंड ेलरी ाइवेटिलिमटेडके4 वषकीअविधअथात 2019-20, 2020-21, 2021-22 और2022-23 के िलए िनगरानी दशन। Table Agenda FSR 11. Monitoring Performance of M/s Golkunda Diamond & Jewellery Pvt. Ltdfor the period of 4 years i.e. 2019-20,2020-21,2021-22 & 2022-23. Monitoring noted and Show Cause notice is being issued. Letter dt. 20.08.2024 issued to Unit to submit the relevant documents to carry out detailed examination of value addition

---

28 28

GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a.
Proposal : M/s. Gold Star Jewellery Pvt. Ltd located at Block 'C' plot # 16P, 17, 28&, 29P, SEEPZ-SEZ Andheri (Eastl for approval w.r.t. Installation of Solar Panels on terrace roof. b.
Specific Issue on which decision of AC is required: Approval for Installation of Solar Panels on Terrace Roof. c.
Relevant Provisions: As per
/MOC&I

OM
dated
07.06.2021

issued under F. No. K- 43014(16)/8/2020-SEZ,

in partial modification of Power guidelines issued vide letter
No. P-6/03/2006-SEZ

(VOL-III), Dated 16.02.2016, following provision under para (iii) has been appended. "Provided that, with the approval of Unit Approval Committee, a Unit may setup a non-conventional power plant within the premises of the unit for the
exclusive

purpose

of captive

consumption subject

to the condition that no tax/duty benefits stipulated under Section 26 of SEZ Act, 2005 shall be available for setting up as well as operational and maintenance of such power plant.

Such captive gcncrating power plants

shall comply with
all rules, regulations and
technical

standards framed

under

the Electricity Act,
2003

as amended

From
time
to time. Captive

generative power plants with capacity 500KW and above has to be re-registered with Central Electricity Authority". d. Unit's Proposal : The unit intends to Installation of Solar Panels on Terrace Roof. They have entered into Solar Energy Purchase Agreement with their vendor Tata Power &, detail are as indicated below: lProposed Capacity of plant

---

i37j___s-3w___

'- Annual Generation-

---

-- - ---" I Application

for
Net
Metering

to
Tata Power

has
been

attached.

The
Solar Energy

Purchase Agreement

with
Tata Power will
be executed by the end of September

on completion

of the
project installation. rN- -arne of Vender --

• • ---- ---- ---- ---- -- -- - -- J[-'I'--a-ta_J%W-er------------- ---------'--- iSolar Energy Purchasc Agreement
    --"-J7S-ub-mit-7ed"""

-- ' Undertaking for availing Tax Benefit-ffi-T "'Submitted Undertaking

w.r.t.

solar

energy generation will
be used
for their own operations within their SEEPZ-SEZ unit and not for nay comm_ qrcial purpose -S-u'bmitte-d Current MSECDCL Bill : Submitted 29 29

e.
Other Information: LOA No. SEEPZ/NUS/APL/GJ/243/99/2774, Dated 17.03.2000 as amended. Location : Plot No.
16P, 17, 28, 29P, Block C, GJ-08 &, GJ-09, Gems &, Jewellery, Complex-II, SEEPZ-SEZ, Andheri (Eastl Mumbai- 400096. Date of Commencement : 25.03.2000

Validity of LOA : 31.03.2025. * The unit vide letter dated 22.08.2024 has confirm/undertake that: They wish to avail any tax/duty benefits through the proposed solar generation plant. They confirm/undertake that solar generation plant will be consumed for their own operations within their SEZ unit premises and will not be supplied or sold to any other commercial units. *
The
unit

has
also
submitted

a copy
of the
latest

electricity

bill
and
a detailed proposal of Solar Panel Installation. f) Observation: The proposal may be considered subject to the
condition that the units

as well as the
vendor will
not be eligible

for
any
exemptions,

drawback,

concessions

or nay other benefit available under section 7 or Section 26
of the SEZ Act for creating or operating

such

facilities

and
submission

of a copy
of the
Solar

Energy Purchase Agreement. The unit w'll have to fulfilll any conditions/safeguards laid down by the State Government/Electricity department from time to time. The
Solar

energy

generated

w'll
be consumed

exclusively

for
their

own
operation within

their

premises and
will
not
be supplied

or sold
to any
other

commercial units. g)
Recommendation:

The
proposal

of the unit for
Installation

of Solar

Panels

is submitted

to Approval Committee

for
considered

in
terms

of
MOC&,I

Office

Memorandum

dated 07.03.2024,

07.06.2021

in
amendment

to
Power

Guidelines

dated 16.02.2016 issued by MOC&,I &, subject to following condition: 1.
They

will
avail

Duty

benefits

under

Section

26 of
SEZ
Act
2005

in terms of MOC&,I

Office

Memorandum

dated

07.03.2024

in
this
proposal

of solar power generation plant. 2.
The
solar

energy

will
be consumed

exclusively

for
their

own
operation

within their SEZ unit premises and not be supplied or sold to any others units. 30 30

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL cuiviiMrrrpp a)
Proposal: Application received from M/s. Elysian Designs for broad banding of following items: l:.. I i Description-ofth-e-items-to '7-----#-'rop-os-ed- i be newly manufactured

i CaPaCtfY i i (Pieces) ITC (HS) i I Classification I I I I -. I Diamond, CS & CZ Studded Gold, Silver, Platinum &, Brass Jewellery attached with Nylon cord, Braided Cord &,

Synthetic Leather Cord I : Existing Capacity I ' 71131 I b) Specific Issue on which decision of AC is required: Permission for Broad Banding items. c) Relevant provisions of SEZ Act, 2005 8ri Rules, 2006/Instruction/ Notification Proviso of Rule 19
(2) of SEZ Rules 2006 "Provided that the Approval Committee may

also

approve

proposals

for
broad

banding,

diversification,

enhancement

of capacity of production,

change in item of manufacture or services

activity if it meets the requirement of Rule 18". d) Other Information: M/s. Elysian Designs. was granted LOA No. SEEPZ-SEZ/IA-I/ED/10/2019- 20/03149, Dated 13.02.2020 as amended for Plain/Studded Palladium Jewellery, Plain/Studded Silver Jewellery Studded with Diamond, Precious Stones, Lab Grown Diamond
and
Mother
of Pearls,
Plain/Studded

Silver
Mounting
Jewellery, Plain/Studded
Gold Mounting
Tugstcn Titanium Brass Bronze Jewellery
with Diamonds Color Stone

&, CZ.
etc.
at Unit No.45C

&, D, 46A,
SDF-II. The unit started its commercial production w.e.f. 20.03.2020. The validity of LOA is upto 19.03.2025. 'Name of the Company M / s. Elysian Designs Location Unit No.
45C-D,

46A,
SDF-II,

SEEPZ- SEZ, Andhcri
(Eastl
Mumbai- 400096. LOA No. &, Date SEEPZ-SEZ/IA-I/ED/ 10/2019- 20/03149,

Dated
13.02.2020
as amended Items of Manufacture / Trading Plain / Studded Palladium Jewellery, Plain / Studded
Silver
Jewellery Studded

with

Diamond,

Precious 52 52

Stones,

Lab

Grown

Dia_mond

and Mother
of Pea_rls, Plain / Studded Silver

Mounting

Jewellery, Plain / Studded
Gold
Mounting Tugsten

Titanium

Brass

Bronze Jewellery with

Dia_monds

Color

Stone &, CZ. Date of Commencement of Production 20.03.2020 Validity of LOA 19.03.2025 Outstanding Dues Rs. 102,298.00/- as on 21.08.2024 Sublease Agreement Status Sub
Lease

agreement is registered for the
period

of
19.02.2020

to 18.02.2025. Whether

Addl.

CG
Export,

if
any, envisaged for the new product No. Whether

newly

included

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
27.03.2024,

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.

• EXISTINGAPPROVED ITEMS OFJflANUFACT[mE Sr. No. Description of the items to be manufactured Approved Capacity (PCS) ITC (HS) Classification 1 Plain / Studded Palladium Jewellery 600.00 71ioigoo 71131120 2 Plain / Studded Silver Jewllery Studded with Diamond, Precious Stones, Lab Grown Diamond and Mother of Pearls 30000.00 3 Plain / Studded Silver Mounting Jewellery

__

---

Plain/Studded Gold Mounting 'I'ungsten Titanium Brass Bronze Jewellery with Dia_tnonds Colour Stone &, CZ 840.00 71131130 4 600.00 71131910 5 IKT &, 3KT and 5KT Gold Finding 5000.00 71131930 6 Plain &, Studded Gold Jewellery Studded w'th Diamond, Precious Stones, Lab Grwon Diamond and Mother of Pearls 183600.00 53 53

7 Plain / Studded Platinum Jewellery Plain Studded Mounting Combination Jewellery of Gold with Silver &, Gold with Platinum with Diamonds Colour Stone &, CZ 1800.00 6000.00 71131990 8 71131990 g Plain / Studded Stainless Jewellery 120.00 71171100 10 Plain / Studded Copper Jewellery 120.00 71171990 PROj'OSEj) HR0.4.D BAjVDljVG ITEM Sr. No. Description of the items to be newly added Service Activity Proposed Capacity (Pieces) ITC (HS) Classification 1 Diamond, CS &, CZ Studded Gold, Silver, Platinum &, Brass Jewellery attached wit_h Nylon Cord, Braided Cord &, Synthetic Leather Cord. Existing Capacity 71131 Specified

Officer,

SEEPZ-SEZ

vidc

letter

dated

04.06.2024

has

stated

that the inclusion of new items i.e. nylon cord, braided cord &, synthetic leather cord attached with jewellery

are
classified in
chapter

54
&, 56.
The
Finished

product i.e.
studded jewellery attached with these cords is well classified in chapter 7113. The permission granted to the unit under LOA is for manufacturing of jewellery. The present activity, permission for which has been sought is covered under chapter 71.
Further,

import and
export

jewellery

attached

with

synthetic leather cords is subject

to NOC
by Wildlife Crime Control Bureau (WCCB).

Further the unit has stated as under: 1.
There is no additional Capital Goods Require. 2. There is no additional requirement of Employment. 3. There

is no
change

any
export

projections

as it will
remain

the
same

within

the projected figures. Further, the unit vide Letter dated 07.08.2024 has stated that there is no difference in product it is just the substitute for Chain which the't4 were attachinq to pendant. N't4lori Cord, Braided Cord & S't4rithetic Leather Cord is the substitute for chairi in pendant arid it is riow wideh4 accepted in the Honq Konq & Europe Market. Attentiori is irivited to the Letter 710. SEEPZ-SEZ/IA-I/Policy/46/08-09/3042

dt. 25.03.2009 read with the letter No. SEEPZ-SEZ/IA-I/ Po7icy/46/2008-09 dated 25.09.2019 regarding Broad Bariding of items Listed in Chapter 71 of Customs Tariff wherein it is mentioned that ".... Artides remained classified under sub heading 7113, 71 1 4, 7116, 71 1 7 and 71 1 8 of Chapter 71 of the Customs Tariff (excluding artides of Base meta7 dad with precious Metals), there is no need to approach the Development Commissiorier's Office for Broad Banding pemission".

Howetier, whert the Artides get dassified under 7115 and/ or exduded from Chapter 71 by rrotes un.der Chapter 71 of Customs Tariff or are artides of base metals dad with precious metal,

broad banding pemission wil7 have to be obtairied. 54 54

Further, the goods classified under the aforesaid tariff heading should be in compliance with Instructior No. 91 dated 28. 11.2018 arid DGFI' Notification No. 43/ 2015- 2020 dated 05.11.2018. Further corrdition of ariy Auied At or (171!} other Law in force, if required, for the import of raw materta1 for mariufacturing ofjewellery shall be fu7filled at the time of export". Also Attention is invited proviso of In terms of Para Rule 19 (2) of SEZ Rules, 2006

vuhich

stipulates

that

provided

that

the

Approval

rrunm2ttrr'

m.ag

also approve proposal for broad banding, diversification, enhancement of capacity of production, change in the items of manufacture or sertiice acti'tAty, if it meets the requirement of Rule 28]. el Recommendation: 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. 55 55

GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), M'UMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAI, COMMITI'EE a. Proposal:

Application received from M/s. Zenstar Jewellery LLP Unit - II for Third Party Repair. b. Specific Issue on which decision of AC is required: Approval for Third Party Repair. c. Relevant provisions of SEZ Act, 2005 & Rules, 200fi/Tnqtnir:tian/ Notification :- In terms of Instniction No. 51 dated 25.03.2010 issued by MOC&I. d. Other Information: M/s. Zenstar Jewellery LLP - Unit - II
was granted Letter of Approval No. SEEPZ-SEZ/IA-I/ZJLLP/22/2019-20/04666 dated 05.03.2020 as amended for
manufacturing

for Gold/Silver/Platinum/Palladium /Silver/Brass/Steel/Copper

Plain & Studded Jewellery
With Diamonds, Precious,

Semi
Precious

Stones
etc.
The
unit
has commenced

production w.e.f. 20.03.2020. The validity of LOA is upto 19.03.2025. 1 Name of the Company M/s.
Zenstar Jewellery LLP - Unit

• II 2 Location Plot No. 1 & 2 (P),
  SEEPZ- SEZ,
  Andheri

(East), Mumbai

• 400096 3 Area 1600 sq. mtrs 4 LOP No. & Date SEEPZ-SEZ/IA- I/ZJLLP/22/2019-20/04666 dated

05.03.2020

as amended R T+ycv

yff

AflyyiiiiFyy+iiiyzeq A
ii ya T)yyyyz a llljl 11;5

U I 1' l a 11 u I aL L u l tj ) xppluvtaa Capacity (PCS) r l UpU8tju Capacity (PCS) a) GOLD/SILVER/PLATINUM/PALLADIUM /SILVER/BRASS/STEEL/COPPER PLAIN 2,00,000.00 2,00,000.00 70 70

&
STUDDED
JEWELLERY
WITH DIAMONDS,

PRECIOUS,

SEMI PRECIOUS STONES ETC. Pcs
Pcs 6 Date of Commencement of Production 20.03.2020 7 Validity of LOA 19.03.2025

1. The Projected approximate volume of such repairs per annum will be as follows: Description

of
items

to
be Repaired (Third Party Repair) PCS
to
be Repaired Approx

Repair cost

Charges/ PER PCS Gold Plain & Studded Jewellery 10,000 pcs US $ 5 Silver Plain & Studded Jewellery 2000 pcs US $1 Platinum plain & studded Jewellery 500 pcs US $ 7 Copper /Stainless Steel/ Brass Plain & Studded Jewellery 1000 pcs US $ 2 Silver Model & mountings 500 pcs US $1

• Further the unit in their /etter dated 01.08.2024 has stated the following:-

Repair activities are common as per existing as per existing set up production 2. No additional Capital goods require. 3. They will achieve positive NFE 4. They abide to follow SEZ Rule, Act& Public notice. The said third party repair request is within the approved projections. Attention is invited to Instruction no. 51 dated. 25.03.2010 issued by MOC&I 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, fiiling

in the data
of import

for remelting, repairing, remaking and
also entry

of removal

alongwith

the quantity and description. Based on the
said Instruction,

Customs issued a Public

Notice no. 01/2010 dated. 08.04.2010

and a corrigendum to that effect on 26.04.2010 directing all Urut holders to strictly follow the procedure e. ADC's Recmutuviida'iticixh. 71 71

The request of the unit for Third Party Repair is placed before Approval Committee for consideration. 72 72

OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDiA, ANDHERI (EAST), MUMBAI ffff*fffffffft AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a. Proposal: Application

received

from

M/s.
Rank

International

for Capacity Enhancement and broad banding of items b. Specific Issue on which decision of AC is required: Approval for Capacity Enhancement

and broad banding of items. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- In terms of Para Rule 19 (2) of SE Z 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 18". d) Other Information: M/s.
Rank

International

was granted Letter of Approval No. SEEPZ-SEZ/IA(I)/APL/GJ-43/2007-08/3359,

Dated
30.04.2008

as amendedas

amended

for manufacture

&
export

forPendant Chains of Gold Platinum Silver, Findings of Gold Platinum Silver , Mountings
of Gold Platinum
Silver, Studded Jewellery
of Gold Platinum

Silver.

The
unit

has
commenced

production

w.e.f. 17.04.2009. The validity of LOA was upto 16.04.2024. Sr. No. Heading Details 1 Name of the Unit M/s. Rank International 2 Location Unit No. G-44, G & J Complex-I,
SEEPZ- SEZ, Andheri East, Mumbai- 400096. 3 Area G-44, G & J Complex-I 8138. sq.ft. 4 LOA No. & Date- SEEPZ-SEZ/IA(I)/APL/GJ-43/2007

08/3359, Dated 30.04.2008 as amended g T4--i- t-

-%l

X ff -s
iil-'-

+i ii
I""" ri.-.

,c

I a..,,,.,,,,i

I T)..,.,,,,I

I iJ lit,1115 01 IVI(llluldLLult, lLelll5 Ill

ppll)Veil

r xtjpubt,u 81 81

Manufacture Capacity (Pieces) Capacity (Pieces) Pendant Chains of Gold Platinum Silver/ Pendant Chains and Chains in Roll Form of Gold Platinum Silver 10,00,000.00 12,00,000.00 Findings of Gold Platinum Silver 60,00,000.00 60,00,000.00 Mountings of Gold Platinum Silver 1,00,000.00 1 ,oo,ooo.oo Studded Jewellery of Gold Platinum Silver 50,000.00 50,000.00 6 Date of Commencement- 17.04.2009 9 Validity of LOA Upto 16.04.2024 10 Outstanding Rent dues NIL 11 Labour Dues NIL 12 Validity

of
Lease Agreement G-44, G & J Complex-I Sub-lease

agreement

is registered for the period 18.04.2019 to 16.04.2024. 13 Pending

CRA
Objection, if any NO 14 Pending

Show

Cause Notice/

Eviction Order/Recovery

Notice/ Recovery Order issued, if any No The unit vide their letters 16.07.2024

submitted the
application for Capacity Enhancement alongwith renewal of LOA for further period of 5 years i.e. 5 years i.e. 2024-25 to 2028-29

w.e.f 17.04.2024

to 16.04.2029. The details of the same are as follows:- 82 82

Projections:- Cy A 'rbv r! ncqj l
* No. flpp I U V tAl projections of 5 years 2019-20 to 2023-24 r ItJptj;'It,u Projections for 5 years 2024-25 to 2028-29 Rs. In Crore US'OOO Rs. In Crore US'OOO 1. FOB value of exports 40,000 57,142.86 58,000.00 69,879.5 2. Foreign

Exchange Outgo On 3. Import

of
Capital Goods 250.00 357.14 300.00 361.44 4. Import

of
Raw Material

and components 35025.00 50,035.71 50,330.00 60,638.55 5. Import

of
spares Parts & Consumables 1075.00 1,535.71 920.00 11,08.43 6. Repatriation

of Dividends

Foreign Collaborators 7. Royalty 8. Lumpsum

Know how fee 9. Design

&
Drawing fees 10. Payment

of training of Jndian Technicians abroad 11. Commission

on export etc. 12, Foreign

Travel Expenses 25.00 35.71 25.00 30.12 13. Amount of interest to be paid on external Commercial Borrowing/deferred payment credit (Specify details) 15. Any
other Payments (Specify details) 16. Total (2 to 15) 36,375.00 51,964.29 51,575.00 62,138.55 17. Net
Foreign Exchange Earning in Five Years (1-16) 3625.00 5,178.57 6,425.00 7,740.96 83 83

A. Existing Capacity & Item of manufacture : Sr. No. 'Description of the items of Manufactured Approved Capacity (Pcs) 1 Pendant Chains of Gold Platinum Silver 10,00,000 2---- Findings of Gold Platinum Silver 60,00,000 3 Mountings of Gold Platinum Silver

• ,oo,ooo 4 S'€ua'ded Jewellery or Gold
  " Platinum Silver 50,000 F'roposed capacity and broad banding items Tly4+4

/%l

+k is
4+y

l A yya T)

zi a A-? %i i) %i JL Jl P I+Jlll JIJI IJJL LJIJI (;i l lAu- IIJI C5 11 jL Manufactured JIIPP l u V (> u Capacity (Pcs.) jl P
I

Capacity (Pcs.) Pendant Chains of Gold Platinum Silver/ Pendant Chains and Chains in Roll Form of Gold Platinum Silver 10,00,000.00 12,00,00.00 Findings of Gold Platinum Silver 60,00,000 No change ' Mountings of Gold Platinum Silver 1,00,000 No change Studded Jewellery of Gold Platinum Silver 50,000 No change Reason for increase in capacity :Unit in its letter dt, 02.02.2024 has mentioned that increase in the capacity enhancement from 10,00,000 to 12,00,000 is due to import of new technology machines there would be no additional space requirement to meet the desired production. Employment strength

: Strength Male Female ITotal Existing 48 18 66 Proposed 60 20 80 Export Per(ormance: Export Import of RM + Spares Import of CG Year Projected Actual Proojected Actual Projected Actual 2019- 20 7400.00 9623.86 6700.00 8405.59 50.00 7.85 2020- 7600.00 9642.51 6875.00 7806.99 50.00 0.00 84 84

21 2021- 22 8000.00 13898.26 7200.00 11853.32 50.00 51.17 2022- 23 8400.00 11181.88 7575.00 9114.63 50.00 35.33 2023- 24 8600.00 Yet to be Scrutinize 7750.00 Yet to be Scrutinize 50.00 Yet to be Scrutinize Total 40000.00 44,346.51 36100.00 37180.53 250.00 94.35 C. NFE Status on (,umulative basis :- Year NFE (Rs. In lakhs) on cumulative basis 2019-20 1518.24 2020-21 3131.4 2021-22 5311.41 2022-23 7298.42 2023-24 Yet to be Scrutinize The proposal of the unit for monitoring of performance was placed before the Unit Approval Committee in its meeting held on 07.08.2024. After deliberation, the Committee has noted the performance of the unit for the
period

2019-20,

2020-21,

2021-22,

2022-23

that
the
unit
has achieved the Positive NFE on cumulative basis in terms of Rule
54 of SEZ Rules, 2006. Attention
is invited
to the letter
no.
SEEPZ-SEZ/IA-I/Policy/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 regarding Broad Banding of items listed in Chapter 71 of Customs Tariff wherein it is mentioned that ".... Arl.icles remained classified under sub heading 7113, 71 I 4, 7116, 71 I 7 and 7118 of Chapter 71 of the Customs Tariff (excluding articles of Base metal clad with precious Metals), there is no need to approach the Development Commissioner's Office for Broad Banding
permission". However, when the Articles get classified under 7115 and/or excluded from Chapter 71 by notes under Chapter 71 of Customs Tariff or are articles
of base metais clad with precious metal, broad banding permission will have to be obtained. Attention is also invited to Rule 19 (2) of SEZ Rules, 2006 which is stipulates that

(provided that the Approw/ Committee may a/so approve
proposa/ for broad
banding,

diversification, enhancement of capacity of production, change in the items of manulacture or service activi

i it meets the requirerm,Fit of Rude 18.1 ADC's Recommendation: 85 85

The request
of the unit
for Capacity Enhancement

and broad banding of items in terms of the proviso of Rule 19 (2) of SEZ Rules 2006 is placed before Approval Committee for consideration. 86 86

GOVERNEMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a) Proposal: Application received from M/s. Jcwclex
India Pvt. Ltd- Unit-II (Trading Division) for
increase capacity, reduction of capacity &, deletion of existing items in the LOP alongwith Renewal of LOA for further

period of 5 years i.e. 2024-25 to 2028-29 w.e.f. 01.04.2024 to 31.03.2029. b)
Specific Issue on which decision of AC is required: Approval

for increase capacity, reduction of capacity &, deletion of existing items in the LOP alongwith Renewal of LOA for further

period of 5 years i.e. 2024-25 to 2028-29 w.e.f. 01.04.2024 to 31.03.2029. c) Relevant

provisions

of
SEZ
Act,
2005
&, Rules,

2006/Instruction/ Notification : In terms
of Para Rule 19 (2) of SEZ Rules, 2006, "Provided that the Approval Committee

may

also
approve

proposal

for
broad

banding,

divcrsification, enhancement of capacity of production, change in the items of manufacture or service activity, if it meets the requirement of Rule 18". d) Other Information: M/s.
Jewelcx India Pvt. Ltd- Unit-II
(Trading
Division)

was
granted Letter of Approval
No. SEEPZ-SEZ/IA(I)/APL/GJ-42/TRADING/2008-09/4058,

Dated 21.05.2008

as
amended for Trading for diamonds,

precious

stones,

semi- precious stones, color stones, gold castings,

silver castings,

gold findings,

gold chains,

alloys,

wax

pieces,

polishing

compound,

casting

investment powder,

hand tools and part accessories burs,

brush,

buff,
crucible and part

thereof,

all
types

of chemicals,

all
types

of chemicals

powder, stripping salt, all type of clcctro plating powder, rhodium solution, articles of glass, beakers, lamp, abbrasivc part and accessories, resin, machinery, appliance and
part
thereof, machinery and
part
thereof, silver article, chain-findings,

wcighing

scale
and
measuring

accessories, safety items, mask, ear plug, finger coat, bandages, goggle,hand

gloves,

ring sizer, packing

tray,

display

accessories

and

poly

bags,

eye
glass,

loope, titanium in any purity, kt, granules , platinum in any purity, kt granules, palladium in any purity,

kt,
granules.

The unit has commenced production w.c.f. 24.06.2009. The validity of LOA is upto 31.03.2024. 8r. No. Heading Details 1 Name of the Unit- M/s. Jewclcx India Pvt. Ltd- Unit-II (Trading Division) 2 Location Plot No. 56B, Ground Floor, SEEPZ-SEZ 3 Area 2036 sq. mtr 4 LOA No. &, Date- SEEPZ-SEZ/IA(I)/ APL/GJ 42/TRADING/2008-09/4058, Dated 21.05.2008 as amended 98 98

5 ' Authorized Operation- Diamonds,

precious

stones,

semi-precious ' stoncs,

color

stones,

gold

castings,

silver castings, gold
findings, gold
chains, alloys, wax

pieces,

polishing

compound,

casting investment

powder,

hand

tools

and

part accessories burs, etc.. 6 Date of Commencement- 24.06.2009 7 Existing Block Period 2024-25 to 2028-29 9 Validity of LOA Upto

31.08.2024 10 Outstanding Rent dues Rs.(0.13)/- as on 22.08.2024 11 Labour Dues NIL 12 Validity of Lease Agreement Sub-lease

agreement

is
registered

w.e.f. 06.06.2003 for 95 years. 13 Pending CR_A Objection, if any Yes 14 Pending
Show - Cause Notice / Eviction
Order/Recovery Notice/ Recovery Order issued, if any No The

unit

vide

their

letter 13.03.2024

submitted

the

application

for
increase capacity, reduction of capacity

&, deletion of
existing

items

in the LOP
alongwith Renewal

of LOA

for
further

period

of
5 years

i.e.

2024-25

to
2028-29

w.e.f. 01.04.2024 to 31.03.2029.

The details of the same are as follows:- Increase
the
Capacity

/Reduction Deletion of Items of Existing LOP of Capacity and Existing Items : j-SN""rO.. :. Approved Capacity (Indian Rupees/ Litres /Pieces) Proposed Capacity I (Indian Rupees_/Litres/Pieces) 1, I I !l DIAMONDS, PRECIOUS STONES, SEMI-PRECIOUS STONES, COLOR STONES, GOLD CASTINGS, SILVER CASTINGS, GOLD FINDINGS, GOLD CHAINS, ALLOYS 417000000.00 100-OOOOOOO.OO I 7xi ALL TYPES OF CHEMICALS i sooooo.oo i iooooo.oo i3 ARTICLES OF GLASS, BEAKERS, LAMP 12000.00 IDelete l' I SAFETY

ITEMS,

MASK, EAR
PLUG,

FINGER

COAT, BANDAGES,

GOGGI,IE, HAND GLOVES 500000.00 Delete

• It is seert from above merttioned table the unit has increased the capacity/ Reduction of Capacity and Deletion. of Items. 99 99

Approved and Actual export-import performance for the last block of four years t

Export lImport of RM + SparesI Import of CG Year IProjected _iI ActuallProjected 7 ActualIProjected Actual 12019-20 i 15750.00 -i--60367.l4-714g48.00 ', 15383.00 ' 100.00 I j O.00 2020-21 15750.00 72028.94 114648.00 I 17570.49i 100.00 i 2.07 I 12021-22I 15750.00 I 133301.2 I 14648.00 I 21859.68 Ii 100.00 i o.oo I i 2022-23 15750.00 I 147414.5 i 14648.00i 86180.14 -' I i 100.00 7 2023-24 15750.00 , '77ttO -be-' submitted i 14648.00 'Yetto be= submitted

i I 100.00 I Yet to be ' submitted Total

I 78750.00 l 413112.00 73240.00 140993

I 500.00 , 2.07 NFE status:- On the basis of C.A.,
certified APR submitted by the unit the status of NFE for last 4 years as follows:- Year NFE (Rs. In lakhs) on cumulative basis 2019-20 46976.54 2020-21 107039.49 2021-22 216163.31 2022-23 279211.68 2023-24 Yet to be submitted The proposal of the unit for monitoring of performance was placed before the Unit Approval Committee in its meeting held on 07.08.2024. After deliberation,

the Committee has noted the performance of the unit for the period 2020-21 to 2022- 23,
that the 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 is stipulates that (promded that the Approval Committee may also approve proposal for broad banding, diversification, enhancement of capacity of production, change in the items of manuj'acture or service activi%, if it meets the requirement of Rule j 8/. e. Recommendation: The request of the unit for increase capacity,

rcduction of capacity & deletion of existing items in the LOP alongwith Renewal of LOA for further

period of 5 years i.e. 2024-25 to 2028-29 w.c.f. 01.04.2024 to 31.03.2029 is placed before Approval Committee for consideration. 100 100

GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT nnMMI!';!"IONF,R SEEPZ SPECIAL ECONOMIC ZONE/ ANDHERI (EAST), MUMBAI AA AA AA AAAAA AAA AGENDA NOTE FOR CON8IDERATION OF THE APPROVAL COMMITTEE A. PROPOSAL: Monitoring Performance of the respective

units

in terms

of Rules
53 of SEZ Rules, 2006. B. Specific Issue on which decision of UAC is required: Monitoring Performance of the respective units as specified in FSR's C. Relevant

provisions

of Rules,2006 /Instruction/Notification. SEZ Act, 2005 In terms of Rule
54 of SEZ,
Rules
2006
: Performance

of the
unit
shall
be monitored by the Approval Committee as per the guidelines given in Annexure appended to tliese rules. D. Other information Sr. No. Name of the Unit APRs for the period FSR
of
the relevant period 1 M/s. Allied Digital Services Ltd.- Unit no. 405 F.Y. 2022-23 FSR[ 110-115] 2 M / s. Allied Digital Services Ltd.- Unit no. 406 F.Y. 2022-23 FSR[116-12:11 3 M/s. Himalayan Jewells LLP F.Y. 2020-21, 2021-22, 2022-23 a_itd 2023-24 FSR[ 122 - ] 2')] 4 M/s.
Infinia Jewel Designs LLP F.Y. 2022-23 FSR[130-137} 5 M / s. Sundararn Jewellery F.Y. 2022-23 FSR{ 138-145] 6 M / s. Sidds Jewels Pvt. Ltd. F.Y. 2022-23 FSR[146-153] 7 M/s.Western

Outdoor Interactive Pvt. Ltd. (Unit I) F.Y. 2019-20, 2020-21, 2021-22 and 2022-23 FSR[ 154-162] 8 M/s.Western ' Outdoor Interactive Pvt. Ltd. (Unit II) F.Y. 2019-20, 2020-21 and 2021-22 FSR[163-171] g M / s.Western
Outdoor Interactive Pvt. Ltd. (Unit II) F.Y. 2022-23 FSR[ 172-179] 10 M / s. Ashir Services Pvt. Ltd. F.Y. 2020-21 FSR[ 180-187] C. 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. 109

110 Fn7AL 8CRUTINY REPORT /i 2-/2024-15 Name of the Unit:-M/s. Affied Digital Services Ltd (Unit- 405) Dt.)j08.2024 I Block period:

• 2019-20 to 2023-24 Financial Year:- 2022-23 (4'a Year) Details of Previous Monitoring:-

The proposal of performance of the APR for the period 2021-22 was placed in the 171st Approval

Committee meeting held on 31.01.2023,

wherein the Committee ng 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. (I) (Al: Obtervation on AJaR APPROVED Projections IRs. in lakhsl let Year 2na Year 3aa Year 4th Year 5th Year Total 2019-20 2020-21 2021-22 2022-23 2023-24 FOB value of export 1400.00 I i512.00 1663.20 1862.78 2142.20 8580. 18 FE Outgo 64.00 65.12 66.63 68.63 71.42 335.80 NFE 1336.00 1446.88 1596.57 1794.15 2070.78 8244.38 (III
Pprfmmanrp os compared to projections during the block period 2019- 20 to 2023-24. {R8. in lakhs) I Year i Export I F.E.OUTGO Projected Actual Raw Material (Goodg/Services) C.G.

i:zport Other outflow Projected i Actual Projected Actual Actual 2022-23 1862.78 3347.36 0.00 0.00 50.00 0.00 0.00 {In) Cumulative NF'E achieved during the block period 2019-20 to 2023-24. (Rs. in lakhs) ' Year Cumulative Dvyixy+4y*'iai

ThT?m Cumulative NFE A ts h 5xvyx! Cumulative % NFE A x!lzxneij A Jl IIJ lai k l 1115 11 10 AN ! Jk;l la 4449 10 It 11 J%& xiiG v

2022-23 6173.6 8744.75 141.65% 110

(rV) Whether the Unit achieved Positive NFE : Yes (D)
Other Information: i LOA No. &, Date SEEPZ-SEZ/IA-I/ APL/SW-09/2010- 11/8218

DATED 29.07.2010 Validity of LOA 30.06.2024 Itemlsl of manufacture/ Services IT/TTES_

• • ---l-l

--

---

• -l

---

I

---

a nz+z

yr

yzzhyyzzy+

Jail

yyyjiiiiy+:yx n 1 n7

Qn 1 A l

ill

la kl 1141111

11A

All

111 All &
p & 171 € IJII-- LIIIIIAJI 1.11. V
I . l- lj 1 "T 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 150 Women 10 Transgender o Total 160 Area allotted (in sq.ft.) 7908.60sq.ft. Area available

for
each
employee

per sq.ft. basis (area / no. of employees) 49.43sq. ft. per employee Investment

till date Building 362.36 lakhs Plant &, Machinery 0.00 lakhs TOTAL 362.36 lakhs Per Sq.ft. Export during the FY 42325.57per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) NIL Value Addition during the monitoring period NA 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. No. (The APR for the FY 2022-23 has not been filed within stipulated time as it filed on 20.02.2024 after delay of 142 days.) 111 111

(E) Reconciliation of Export & Import data. (a)
EXPORT (Rs. in lakhs) Year/Period Figures reported in APR (FOB Value) Figures as per Softex/Trade Data Difference if any Reason for Difference/Remark 2022-23 3347.36 1210.67 2136.69 The difference of Rs. 2136.69 lakhs is due to missed Submission of SERF Data i.e. April, June, July, August, December 2022, &, March- 2023. (b) IMPORT i. (Capital Goods including procurement done on IUT (from SEZ, EOU,
STPI, EHTP) basis. €Rs. in lakhsl Year/Period Figures as per APR Figures as per 8oftex/Trade Data Difference if any Reasons for difference 2022-23 0.00 0.00 Nil (ii) Raw Materials including procurement

done
on IUT (from SEZ,
EOU, STPI, and EHTP) basis: (Rs. in lakhs) F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2022-23 0.00 0.00 Nil 112 112

(F)
Bond-cum-Legal Undertaking (BLUT)

(F.Y. 2022-23) (Rs.
atn lakhs) l' Total

amount

of
Bond-Cum-legal

undertaking

(BLUT)

at
the beginning of the 5 years block period 50.00 ii Value

of
BLUT

amount

at
the
beginning

of
the
Financial

Year 2022-23 (APR monitoring period) 44.30 iii Value of additional Bond cum legal undertaking executed during the Financial Year 2022-23, if any 0.00 EV Duty foregone amount on account of goods and services imported or
procured

from

DTA

during

the
Financial

Year

2022-23

(APR monitoring period) 34.45 v Remaining or
closing value

of BLUT

at
the
end
of the
Financial Year 2022-23 (APR monitoring period) 43.25 (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, Rs. 137.34 Lakhs (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 (b) Whether all
Softex has
been certified,

if so till which

month has
the
same
been certified.

If not, provide details

of the Softex a_nd reasons for pendency. Yes (C) Whether

unit

has
filed
any
request

for Cancellation of Softex No m Whether any Services provided in DTA / SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES
Unit
during
the period. If yes,
details thereof (year wise
details to be provided) No (J) Is
the
unit

sharing

any

of
their infrastructures

with

other

units

or are utilizing infrastructure of another

unit in the same or other SEZ. If
so,
details

thereof,

including

the details

of
the
unit

with

whom

the sharing is being made, and the payment terms If
approval

for
sharing

of
common infrastructure has been obtained

from UAC / DC office, the date of UAC / Approval letter to be indicated No 113 113

(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 I (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) I 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 (O) Whether

a_ny
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 95 years w.e.f 12.10.2010. 114 114

Findings 1. This is the 4th year of the block period 2019-20 to 2023-24. 2. The unit

has achieved

export

revenue of Rs.
3347.36

lakhs as against projected export of Rs.
1862.78 lakhs i.e. 1'79.'70 % during the period for FY 2022-23. 3. The
difference

in
Export figure

submitted

by unit is Rs. 2136.69 lakhs is due to missed Submission of SERF Data i.e.
April, June, July, August, December 2022,&i March-2023 on SEZ online. 4. Capital Goods Amortization has been shown correctly. 5. Net
Foreign Exchange for the F.Y
2022-23

i.e.
Rs. 141.65%

is positive. 6. As per record Rs. 137.34 lakhs will be pending for realization which the Unit
has assured

that
the same will
be adjusted

in future exports. 7. There is no Labour dues &, Legal cases, pending against the unit in estate section. 8. There is no CRA Objection pending. g. There is no SCN is pending. 10. The
APR
for
the
FY 2022-23

has
not
been filed within

stipulated time period as it was filed on 20 / 02 / 2024 after delay of 142 days. 115 115

FINAL 8CRUTINY REPORT / 13 /2024

)-L:: Name of the Unit:-M/s. Allied Digital Services Ltd (Unit- 406) Block period:

• 2019-20 to 2023-24 Year) Financial Year:
• 2022-23 (4' Details of Previous Monitoring:-

The proposal of performance of the APR for the period 2021-22 was placed in the 171st 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 4I) APPROVED Projections (Rs. in lakhs) l"t Year 2' Year 3"d Year 4th Year 5' Year Total 2019-20 2020-21 2021-22 2022-23 2023-24 FOB value of export 1400.00 1512.00 1663.20 1862.78 2142.20 8580.18 FE Outgo 64.00 65. 12 66.63 68.63 71.42 335.80 NFE 1336.00 1446.88 1596.57 1794. 15 2070.78 8244.38 (I4
Performance as compared to projections during the block period 2019- 20 to 2023-24. (Rs. in lakhs) lYear Export F.E. OUTGO Projected Actual Raw Material (Goods/Seces) C.G. import
,I i Other outflow Projected I Actual Projected Actual Actual 2022-23 1862.78 2709.05 6.00
i 0.00 50.00 0.00 ' 0.00 (III) Cumulative NFE achieved during the block period 2019-20 to 2023-24. (Rs. in lakhs) Year

' Cumulative Prii4ort4nna

NTR ' Cumulative NFE Arh4ova;rl Cumulative % NFE Apb4ovprl

• 'J----'a""

"" " I ""'-" 2022-23 6173.6 13722.98 222.28% (IV) Whether the Unit achieved Positive NFE : Yes 116 116

(D)
Other Information: ' LOA No. &i Date SEEPZ-SEZ/IA-I/ APL/SW-010/2010- 11/9320 DATED 27.08.2010. Validity of LOA 20.08.2024 Item(s) of manufacture/ Services IT/ITES. Tla+x

yr

yyzyzzzy+

yi

v'tvy!viy4'Laby Q 1 nQ Qn 1 zl l- %i 1711 I-a 17 4441141 %-; AA %; AIIA 11 l- ill
P & 17 IJI 14 %-s 11117 11 Lr 1- IJ () - Ir (/ l
Execution of BLUT YES Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No ai
Proiected emnlovment for the Men 160 -l

• J - - - - -

• --r

• • I
    --

block period b)
No. of employees as on 31.03.2023 Women 20 Tra_nsgender o Total 180 Area allotted (in sq.ft.) 7908.60 sq.ft. Area

available

for
each

employee

per sq.ft. basis (area / no. of employees) 43.94 sq. ft. per employee Investment till date Building 415.lllakhs Plant &, Machinery 0.00 lakhs TOTAL 415.11 lakhs Per Sq.ft. Export during the FY 34254.48 per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) NIL Value Addition during the monitoring period NA 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. No. (The APR for the FY 2022-23 has not been filed within stipulated time as it filed on 20.02.2024 after delay of 142 days.) 117 117

(E) Reconciliation of Export & Import data. (a)
EXPORT (Rs. in lakhs) Year/Period Figures reported in APR (FOB Value) Figures as per Softex/Trade Data Difference if any Reason for Difference/Remark 2022-23 2709.05 1519.97 1 isg.os The difference of Rs. 1189.08 lakhs is due to missed Submission of SERF Data i.e. April, June, July, August, December 2022,&, March- 2023. (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 0.00 0.00 Nil (ii) Raw
Materials including procurement

done
on IUT (from 8EZ,
EOU, STPI and EHTP) basis: (Rs. in lakhs) F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2022-23 0.00 0.00 Nil 118 118

(F)
Bund cum Legal Undertaking (BLUT}

(F.Y. 2022-23) (Rs. in lakhs) 1 Total

amount

of Bond-Cum-legal

undertaking

(BLUT)

at
the beginning of the 5 years block period 50.00 II Value

of BLUT

amount

at the
beginning

of the
Financial

Year 2022-23 (APR monitoring period) 48.40 iii Value of additional Bond cum legal undertaking executed during the Financial Year 2022-23, if any 0.00 IV Duty foregone amount on account of goods and services imported or procured

from
DTA
during

the
Financial

Year
2022-23

(APR monitoring period) 20.54 v Remaining

or closing value of BLUT at the
end
of the
Financial Year 2022-23 (APR monitoring period) 27.86 ' (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, Rs. 245.70 Lakhs (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 (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. Yes (C) Whether

unit
has
filed
any
request for Cancellation of Softex 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) No (J) Is
the
unit

sharing

any

of
their infrastructures with
other units or are
utilizing

infrastructure

of another

unit
in the same or other SEZ. If so, details thereof, including

the details of the unit
with
whom the sharing

is
being

made,

and

the No 119 119

payment terms If approval

for sharing of common infrastnicture

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. 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 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 (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 95 years w.e.f 12. 10.2010. 120 120

Findings 1. This is the 4th year of the block period 2019-20 to 2023-24. 2. The

unit

has

achieved

export

revenue

Rs.
2709.05

lakhs

as
against projected export of Rs. 1862.78 lakhs i.e. 145.43% during the period for FY 2022-23. 3. The difference in Export figure submitted by unit is Rs. 1189.08 lakhs is due to missed

Submission

of SERF
Data

i.e.
July,

August,

December

2022
&, January, February, March-2023 on SEZ online. 4. Capital Goods Amortization has been shown correctly. 5. Net Foreign Exchange for the F.Y 2022-23 i.e. Rs. 222.28% is positive. 6. As per record Rs. 245.70 lakhs will be pending for realization which the Unit has assured that the same will be adjusted in future exports. 7. There

is no
Labour

dues
&, Legal
cases,

pending against the unit in estate section. 8. There is no CRA Objection pending. g. There is no SCN is pending. 10. The APR for the FY 2022-23 has not been filed within stipulated time period as it was filed on 20/02/2024 after delay of 142 days. 121 121

FINAL SCRUTINY REPORT /1l,/ 2024 '> Date: 19 .08.2024 Name of the Unit: - M/s Himalayan Jewels LLP Address:

• Unit No. 004, Tower-1, SEEPZ Plus Plus, SEEPZ-SEZ, Andheri (E), Mumbai- 400096 Block period: -2019-20 to 2023-24 Financial Year: - 2020-21 (2nd Year), 2021-22 (3rd Year) and 2022-23 (4th Year) & 2023- 24 (5'h Year) Details of Previous Monitoring:-

The proposal of performance of the APR for the period 2019-20 was placed in the 162th Approval

Committee

meeting
held on 28.04.2022,
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. Decision:- After deliberation,

the Committee noted the performance

of the unit for the period 2019-20, as the unit has achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006. The Committee also directed- The unit to execute the sub-lease
agreement
for the period
01.04.2013
to 13.03.2013 & 01.04.2018 to 31.03.2023. Estate section to initiate action on the SCN dt. 18.05.2021. (A): Observation on APR (I) APPROVED Pro.iections (Rs. in Lakhs') 2019-20 2020-21 2021-22 2022-23 2023-24 Total FOB value of export 1800.00 2340.00 3159.00 4423.00 6413.00 18135.00 FE Outgo 1520 1939.80 2609.18 3651.46 5292.26 15012.70 NFE 280.00 400.20 549.82 771.54 1120.74 3122.30 122 122

(II)

Performance as compared to projections during the block period 2019-20 to 2023- 24. (Rs. in Lakhs) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services) C.G. import Other outflow Pro,iected Actual Projected Actual Actual 2019-20 1800 1689.24 1520.00 1525.09 0.00 0.00 0.00 2020-21 2340 0.00 1939.80 0.00 0.00 0.00 0.00 2021-22 3159 9.99 2609.18 0.00 0.00 0.00 0.00 2022-23 4423 0.00 3651.46 10.66 0.00 0.00 0.00 2023-24 6413 0.00 5292.26 0.00 0.00 0.00 0.00 Total 18135 1699.23 15012.70 1535.75 0.00 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 2020-21 4140 174.14 4.20 2021-22 7299 174.14 2.38 2022-23 11722 174.14 1.48 2023-24 18135 174.14 0.96 (I V) Whether the Unit achieved Positive NFE

: Yes (D)
Other Information: LOA No. & Date SEEPZ-SEZ/IA(I)/SD/2/2019-20 Validity of LOA 01.04.2019 to 31.03.2024 Item(s) of manufacture/ Services PLAIN STUDDED JEWELLERY MADE OF GOLD, SILVER,PLATINUM,BRASS PALLADIUM,PLAIN STUDD ED COMBINATION JEWELLERY Date of commencement of production 17.05.2019 Execution of BLUT Yes 123 123

Pending CRA Objection, if any No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No Projected employment for the block period No. of employees as on 31.03.2023 Men - 0 and Women

• 0, Total - 0 Area allotted (in sq. ft.) 2022.88 Sq. Ft. Area available for each employee per sq.ft. basis (area / no. of employees) NIL Investme nt till date Building Rs. 164.82 Lakhs Plant & Machinery Rs. 1.29 Lakhs TOTAL Rs.l66. 11 Lakhs Per Sq. ft. Export upto F.Y. 2022-23 NIL Quantity and value of goods exported under Rule 34 (unutilized goods) 0.74 Lakh 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. APR 2020-21:- APR 2020-21 filed on 06.01.2022 as per the direction given by the U/s to the GOI dt. 29.06.2021 for extension in the last date of filling APR by SEZ unit. The unit has delayed in submission of APR by 6 days. APR 2021-22:- No, APR 2021-22 filed on 19.10.2022. The unit has delayed in submission of APR by 18 days. APR 2022-23 :- APR 2022-23 filed on 30.07.2024. The unit has delayed in submission of APR by 302 days. APR 2023-24:- Yes, APR 2023-24 filed on 20.08.2024. 124 124

(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 2020-21 0.00 0.00 0.00 NA 2021-22 0.00 0.00 0.00 NA 2022-23 0.00 0.00 0.00 NA 2023-24 0.00 0.00 0.00 NA (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 0.00 0.00 0.00 NA 2021-22 0.00 0.00 0.00 NA 2022-23 0.00 0.00 0.00 NA 2022-23 0.00 0.00 0.00 NA 125 125

(F) Bond cum Legal Undertaking (BLUT) (Rs. In Lakhs) 2020-21 2021-22 2022-23 2023-24 l Total

Bond-Cum

Legal Undertaking Rs. 74}5.79 Rs. 74}5.79 Rs. 7415.79 Rs. 7415.79 ii Remaining Value of BLUT given by entity at the start of the Financial Year. Rs. 7166.91 Rs. 7166.91 Rs. 7166.91 Rs. 7166.91 ill Value

of Additional

Bond- cum-Legal

Undertaking (BLUT)

executed

during
the Financial Year. NIL NIL NIL NIL iV The
duty
forgone

on Goods/ Services imported or procured during

the
Financial

Year (should

include

the
GST foregone

on DTA procured goods/services) NIL NIL NIL NIL I v Remaining Value of BLUT as at the end of the Financial Year [(ii) + (iii) - (iv)]. Rs. 7166.91 Rs. 7166.91 Rs. 7166.91 Rs. 7166.91 (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 BELLE Jewellery ltd- Rs398. 15 Lakhs Ocean

Industrial

Corporation

Limited- Rs.20.l2 lakhs Ocean
Industrial

Corporation

Limited- Rs.361.73 lakhs Oro
Concept

International

Ltd
Rs.ll8.45 Lakhs S.K. International Rs.414.56 Lakhs Total Rs. 1635.90 Lakhs (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 Sottex 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 during the period. No 126 126

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 (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 (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 127 127

(B) Observations on Estate Division. Particulars Status Outstanding Rent dues Dues as on date Rs. 87,834/- Labour Dues or Labour Cases NIL Validity of Lease Agreement Adjudicated for the period 25.03.2019 to 31.12.2096. Pending for execution and registration Findings 1. iThese are the 2"d, 3rd, 4'h and 5' year of the block period 2019-20 to 2023-24. APR
prior
to this
F.Y.
2019-20
has been
monitoring

by 162'h Approval

Committee meeting held on 28.04.2022. 2. Unit has achieved export revenue of Rs. NIL Lakhs as against projected export of Rsl939 Lakhs i.e.O.OO% for the FY 2020-21. Unit has achieved export revenue of Rs. NIL Lakhs as against projected export of Rs365 1 Lakhs i.e. 0.00 % for the FY 2021-22. Unit has achieved export revenue of Rs. NIL Lakhs as against projected export of Rs 3651 Lakhs i.e. O.OO% for the FY 2022-23. Unit has achieved export revenue of Rs. NIL Lakhs as against projected export of Rs 5292 Lakhs i.e. O.OO% 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. Lease Agreement Adjudicated for the period 25.03.2019 to 31.12.2096. Pending for execution and registration 5. Total outstanding Rent dues are Rs. 87,834 till date. 6. Pending Foreign Remittance beyond Permissible period BELLE Jewellery ltd- Rs398. 15 Lakhs Ocean Industrial Corporation Limited- Rs.20.l2 lakhs Ocean Industrial Corporation Limited- Rs.361.73 lakhs Oro Concept International Ltd Rs.ll8.45 Lakhs S.K. International Rs.414.56 Lakhs Total Rs. 1635.90 Lakhs 7. Net Foreign Exchange is positive. 8. There is no CRA objection pending. 9. There is no SCN is pending. 10. No labour dues and Labour cases are pending against the unit. 11. i. The APR for the FY 2020-21 has not been filed within prescribed time & submitted on 06.01.2022 i.e. there is a delay of 6 days. 128 128

ii. The APR for the FY 2021-22 has not been filed within prescribed time & submitted on 19.10.2022 i.e. there is a delay of 18 days. iii. APR 2022-23 filed on 30.07.2024. The unit has delayed in submission of APR by 302 days. iv.
The APR for the FY 2023-24 has been filed within prescribed time & APR filed on 20.08.2024. 129 129

FINAL SCRUTINY REPORT/1572024-25 Date: )5.08.2024 Name of the Unit: - M / s. Infinia Jewel Designs LLP Address:- Unit No. 54, SDF-II, SEEPZ-SEZ, Andheri (E), Andheri 400096 Block period:

• 2022-23 to 2026-27 Financial Year:
• 2022-23 (1st Year) Details of Previous Monitoririg:-

The proposal of performance 2021-22 was placed in the 168' Approval

Committee

meeting

held
on 27.10.2022,

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. l:,.. Directions of the Approval Committee Action taken if any. 1 2 I 3 Unit to pay the outstanding rental dues within 10 days. Unit

to
execute

the
Sub-Lease agreement

within

6 months

failing which

action in terms of SEZ Rules 2006 will be initiated I Unit

to
submit

additional

BLUT

for negative balance in the BLUT Unit has cleared all outstanding dues Unit
has executed

the
Sub-
Lease Agreement

for
the
period 22.05.2021 to 21.05.2026 Unit

has
submitted

additional BLUT (A): Observation on APR (Il APPROVEI) Protections (Rs. in Lalchs) 2022-23 2023-24 2024-25 2025-26 2026-27 Total FOB
value of export 7000.00 8000.00 8500.00 gooo.oo 10000.00 42500.00 FE Outgo 6115.00 6956.00 7389.50 7848.00 8714.00 37022.50 NFE 885.00 1044.00 1110.50 1152.00 1286.00 5477.50 130 130

(II)
Performance as compared to projections during the block period 2022-23 to 2026-27 ( Lakhs) Year Export F'.g. OUTGO Projected Actual Raw Material (Goods/Services) ' c.a. import Other outflow Projected Actual Projected Actual Actual 2022-23 7000.00 8221.53 6020.00 7730.44 50.00 4.5C) 0.00 (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 2022-23 885.00 618.93 69.94% (IV) Whether the Unit achieved Positive NFE : Yes (D) Other Information. LOA No. & Date SEEPZ-SEZ/IA(I)/NUS/GJ-04/ 16-17 dated 25.07.2016 Validity of LOA 02.04.2027 Item(s)- of manufacture/ Services Manufacture

and
export

of
plain

and combination

jewellery

made

of
Gold, Silver, Platinum, and Palladium. Go IdPlatinum

Palladium

silver jewellery studded

with

diamond

precious

metal semi-precious

stones,

Cubic

Zirconia, Colour Stone and Pearls. Brass steel copper jewellery studded with diamonds,

precious

and

semi-precious stones. Date of commencement of production 03.04.2017 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 - 128 &, Women

• 7, Total
• 135 Area allotted (in sq. ft.) 5812.51 Sq. Ft. Area available for each employee per sq.ft. basis (area / no. of employees) Rs.43.06 Sq. Ft per employee Investment

till date Building 0.00 Plant & Machinery 182.44 131 131

TOTAL 182.44 Per 8q. ft. Export during the FY Rs. 141445.43 per Sq. Ft. Quantity and value of goods exported under Rule 34 (unutilized goods) NIL Value Addition during the monitoring period 15.08% 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 (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 8221.53 7797.31 424.22 The difference of Rs. 424.22 lakhs is due to the invoice 1 to 21 unit has taken Gross value and NSDL has taken Net Value (b) i. IMPORT (Raw Material including procurement done on JUT (from SEZ) basis. €Rs. In Lakhsl Year/ Period Figures as per APR Figures as per Trade Data Difference ff any Reasons for difference 2022-23 7730.44 7504.39 226.05 The difference of 226.05 lakhs is due to i. IUT received from other unit of Rs. 220.96 Lakhs ii.
The exchange rate of Rs. 5.09 La_kh 132 132

ii. Capital Goods including procurement done on IUT (from SEZ) basis Year/ Period Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2022-23 6.16 4.59 1.57 The difference of 1.57 lakhs is due to the freight charge (F) Bond cum Legal Undertaking (BLUT) (Rs. In Lakhs) i Total Bond-Cum Legal Undertaking Rs.
5786.61 ii Remaining

Value of BLUT
given by entity at the start

of the Financial Year. Rs.
5786.61 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) Rs.
520.02 v Remaining Value

of BLUT

as at the end of the Financial Year [ (ii) + (iii)- (iV)]. Rs.
5266.59 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. No j I (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 I Whether

unit

has
filed
any
request for Cancellation of Softex NA 133 133

(I) Whether

any
Services

provided

in DTA/8EZ/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 providedl No (J) Is
the
unit

sharing

any
of
their infrastructures with
other
units or are
utilizing

infrastructure

of a_nother

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 (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 (O) Whether

any violation

of any of the provisions of law has been noticed / No 134 134

observed

by
the

Specified

Officer during the period under monitoring (B) Observations on Estate Division. Particulars Status Outstanding Rent dues NIL Labour Dues or Labour Cases NIL Validity of Lease Agreement Registered for two blocks i.e. 20.05.2016 to 21.05.2021 and

22.05.2021 to 21.05.2026 Findings 1. This is the
lSt year of the block period 2022-23

to 2026-27.

APR prior to this F Y 2021-22

has
been
monitored

in the 168th

Approval

Committee

meeting

held
on 27. 10.2022. 2. Action in respect of the 168th Approval Committee meeting held on 27.10.2022, has also been initiated by this office 3. The
unit has
achieved

export

revenue

of Rs. 8221.53

Lakhs

as against

projected export of Rs. 7000.00 i.e. 1 17.45% 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. 12110.89 Lakh is positive. 7. Value Addition

submitted

by the
Unit in the APR is O.OO%.

However on scrutiny and re-working, it is seen that the Value addition achieved is 15.08% and the Unit has also admitted the fact that there was typo error. 8. No Labour dues &, Labour cases are pending against the unit in estate section. g. There is no CRA Objection pending. 10. There is no SCN is pending. 11. The APR for the FY 2022-23 has been filed within prescribed time. 12. Women employment is very low compare to men. 135 135

ANNEXuRE

• Al EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIAL YEAR 2022-23 to 2026-27 UNIT NAME

M/s. Infinia jewel Designs LLP DateofCommencement

03.04.2017 (L0ANo.SEEPZ-SEZ/IA-I/NUS/GJ-04/16-17) LOA BLOCK PERIOD

-2022-23 TO 2026-27 Monitoring Period

• 2022-23 (Rs. In lakhsl Export value
  as per 11XPORTvalue

asper- 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 Amortise d value as per APR Rs. In Lakhs. Amortised va/ue of CG 10% os per ruleS3ofSEZ Ru/es. APR-data (Raw material consumed +amortised+ Outflow ) APR-data as per verification (Raw
material consumed +amortised+O utflow ) Projected Foreign exchange earning As per APR After Verification as per Rule 53 ofSEZ Ru/es. On Cumulative Basis 1 2 3 4 s 6 7 8 9 10 11 12 13 14 15 3(a) 4A(b)+4B(i) 4B(vi) 4A(h)+8+AP R(5) / APR column (61 4A(h)+i9)+APR (5) APR (7) (4-11) 2022-23 8221.53 7797.31 8221.53 7000.00 7SO9.82+76.63 7508.97 7.56 7.48 7602.68 7602.60 885.00 618.85 618.93 618.93 Total Achieved 8221.53 7797.31 8221.53 7000.00 zsos.gz 7.56 7.48 7602.68 7602.60 885.00 618.85 618.93 618.93 I 136 136

CG AMORTISATION

• details as provided by the UNIT NAME

M/s.lnfinia Jewel Design LLP Date of Commencement

03.04.2027 LOA BLOCK PERIOD 2022-23 to 2026-27 Amortisation Period 2022-23 YEAR CG IMP. AMORTISED VALUE 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 10% 10'/O 10'/O 10'!/O 10'!/O 10'/O 2017-18 11.67 7.00 1.17 1.17 1.17 1.17 1.17 1.17 2018-19 14.04 7.02 1.40 1.40 1.40 1.40 1.40 2019-20 2.52 1.01 0.25 0.25 0.25 0.25 2020-21 -0.20 0.06 -0.02 -0.02 -0.02 2021-22 42.22 8.44 4.22 4.22 2022-23 4.59 0.46 0.46 TOTAL 74.84 23.87 1.17 2.57 2.82 2.80 7.03 7.48 137 137

FINAL SCRUTINY REPORTi . /2024-25 Date: Name of the Unit :- M/s. Sundararn Jewellery, Unit 26, SDF-I, SEEPZ- SEZ Block period:

• 2021-22 to 2025-26 Financial Year:- 2022-23 (2nd Year) Details of Previous Monitoring:-

The proposal of performance 2021-22 was placed in the 182'

Approval

Committee meeting held on 20.12.2023,

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. 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.l,53,998/-

at the earliest Letter

issued

to
the
unit

on 06.01.2024

with

a
request

pay outstanding dues of Rs.l,53,998/- as on 13. 12.2023 immediately. Outstanding dues of the unit NIL as on date 01.07.2024 (A): Observation on APR (I)
APPROVED Projections (Rs. in :lakhsl Is" Year 2"d Year 3'd Year 4'h Year 5'h Year ' Total 2021-22 2022-23 2023-24 2024-25 2025-26 FOB
value
of export 3000 3200 3900 4300 4600 19000 FE Outgo 2007 2143 2622 2893 3096 12761 NFE 993 1057 1278 1407 1504 6239 (II)
Performance

as compared

to projections

during

FY 2022-23

for
5 years block period i.e. FY 2021-22 to 2025-26, is as follows: (Rs. In Lakhs) I Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Services) C.G. import Other outflow Projected I Actual Projected Actual Actual 2021-22 3000 6557.26 1992 468.76 15 1.37 0.00 2022-23 3200 6386.57 2127 2264.40 16 0.15 0.00 138 138

(III) Cumulative NFE achieved during FY 2022-23 for the block period 2021-22 to 2025-26: (Rs. In Lakhs) Year I Pr::W'.a:i;E Cumulative NFE Achieved Cumulative % NFE Achieved 2021-22 993 3611.47 363% 2022-23 2050 7423.88 i 362% (IV) Whether the Unit achieved Positive NFE : Yes (D)
Other information: ' LOA No. & Date 1::S:%/'::g;PL/GJ/33/04-05/ Validity of LOA I 01.04.2021 to 31.03.2026 Item(s) of manufacture/ Seiyices IJSetuwdedllee:Diamond Brass Jewellery Studded Gold Date of commencement of production I 14.10.2005 Execution of BLUT iYes Pending CRA Ob,iection, if any I NO Pending

Show Cause Notice/ Eviction Order/Recovery

Notice/

Recovery Order issued, if any Nil a)
Projected employment for the block period b) No. of employees as on 31.03.2023 I Men Women I Transgender i Total 81 14 I, 0 , 95 Area allotted (in sq. ft.) i 5250.88 sq. ft. Area available for each
employee

per sq. ft. basis (area/no. of employees) 155.27 sq. ft. Investment

till date Building 0.00 lakhs Plant & Machinery 346.83 lakhs TOTAL 346.83 lakhS Per Sq. ft. Export during the FY I 121628.56 lakh/sq. ft. uQnudaenrtiRtyulean3d4 (vuanluuetl.lolzfedgogoodosdS)exportedl No pVearliuoea Addition during the monitoring I 10.56% 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, APR filed online on 28.09.2023 vide Request Id No. 242300030254. 139 139

(E) Reconciliation of Export &i Import data. (a) EXPORT: (Rs. in Lakh) F.Y. Figures reported in APR (FOB Value) Figures as per Trade Data Difference if any Reason for Difference/Remark 2022-23 6386.57 6451.05 64.48 The
unit
vide
its
letter

dated 12.03.2024(C/)

informed

that
the difference in figures is due to free of cost sample & Loan Basis. (a) 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 2022-23 0.15 0.00 0.15 IUT received during the year from M/s Euroshine Jewellery Works Pvt Ltd( Trading Divivion)(C/) (it) Raw Materials including procurement done on IUT (from 8EZ,
EOU, 8TPI, EHTP) basis: (Rs. In Lakhs) F.Y. Figures as per APR Figures as per NSDL(Trade Data) Difference if any Reasons for difference 2022-23 2264.40 2283.43 19.02 The difference of Rs. 19.02 difference to Import of repair and sample, which is not considered in the APR whereas the same was included

in the NSDL data. (F)
Bond-cum-Legal Undertaking (BLUT)
(F.Y. 2022-23) (Rs. In Lakhs) l Total
amount
of
Bond-Cum-legal

undertaking (BLUT)

at the beginning of the 5 years block period 554.13 ii I Value
of BLUT

amount at the beginning

of the Financial

Year 2022-23 (APR monitoring period) 435.58 iii Value of additional Bond cum legal undertaking executed during the Financial Year 2022-23, if any 2229.78 n' Duty foregone amount on account of goods and services imported or procured from DTA during the Financial Year 2022-23

(APR monitoring period) 453.13 140 140

l- Remaining or closing value of BLUT at the end of the Financial Year 2022-23'askljsso (APR monitoring period) 2212.23 (G)
Details

of pending

Foreign

Remittance

beyond

Perinissible period, if any To
cross-check

the
same
and
verify

whether

necessary permission from AD Bank / RBI has been obtained. No (As per APR) I (H) (a) ' Whether all SOFTEX 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 I (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. (c) Whether unit has filed any request for Cancellation of SOFTEX? (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) NA (J) Is the unit sharing any of their infrastructures with other units or are utilizing infrastructure of another unit in the same or other SEZ? If so, details thereof, including the details of the unit with whom the sharing is being made, and the payment terms If
approval

for sharing of
common infrastructure has been obtained from UAC / DC
office,
the date of UAC / Approval letter to be indicated? No (K) Whether

all
DSPF

for
services

procured

during

the
said monitoring period under consideration has been filed by the unit and whether the same has been processed for approval by the SO Office? No, The
supplier

has approached

for endorsement. (L) Whether the unit has filed in NSDL system 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 141 141

(N) I 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 (B) Observations on Estate Division. Particulars Status Outsta_nding Rent dues NIL Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-Lease

Agreement

is
registered

for
the
period 01.04.2021

to
31.03.2026

for
unit
and
03.08.2022

to 31.03.2026 for Pantry Findings 1. This is the 2" of the block period 2021-22 to 2025-26, APR prior to this F.Y. 2021-22 has been monitored by I 82"d Approval Committee meeting held on dt.20.l2.2023 Action in respect of the 182nd Approval Committee meeting held on 20.12.2023, has also been completed by this office w.r.t. Outstanding dues letter issued on 06.01.2024 to the unit. 2. The
unit
has achieved

export

revenue

of Rs. 6386.57/-

Lakhs
as against

projected export of Rs. 3200/- i.e. 199.58 % 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. 7423.88 lak_h is positive. 6. Pendency Foreign Currency Realisation is NIL. 7. There is no rental dues / Labour dues/cases, pending against the unit in estate section. 8. There is no CRA Objection

is pending. 9. There is no SCN is pending. 142 142

There is no delay in filing of A_PR. 11. I Value Addition submitted by the Unit in the APR F.Y. 2022-23 is 10.56% Value Addition F.Y. Declared in APR As per formula F.Y. 2022-23 10.56% 16.46% 143 143

Annexure-A M/S. SUNDRAM JEWELLERY M/SSundaramlewellery LOANOSEEPZ-SE2/NLIS/APL/Gl/33/04-OS/2420DATED1003.2005 Date of commencement of production 14.10.2005 APR MONITORING 2022-2023 I 2 3 4 5 6 7 8 g 10 II 12 13 14 15 APR Data3(a) NSDL Data FOR export value found during verification as pr rule 53 of SEZ Rules. Projected Export Import during the year (APR Raw + CG 4A(b)+4Bli) NSDL Data Amartized value as per APR 4B(vi) Aportized value of CG 10% as per Rule 53 of SEZ Rules APR Data (RM +Amartized value +Outflow) 4A(h)+8+oPRl5)

• APR column (6) , APR data as per verification (RM+Amortized+ Outflow) 4A(h)+(91+APR (5) Proiected NFE NFE as per APR APR (7) NFE After verification as pr Rule 53 of SEZ RLILES (4-11) On Cumulative Basis 2021-22 6765.30 6576 49 6765.3[ 3000.00 3561.18 506.22 5.10 5.X 3153 83 315:1.83 993 00 3611.47 3611 47 3611 41 2022-23 6386 57 6451.05 63%.5; 3200 00 2264.40+ 51.04 2283.43 5.12 5 1; 2574 14 2574.16 1057 QC 3812.41 3812 41 7423.8E Total insi.gy 13027.54 1315111; 6200.00 3561.18 2789.65 10.22 10.2) 5727.(17 szz'z.gg 2050.0[1 7423.88 3611.47 144 144

CG AMORTISATION

• detai(s as provided bt4 the [#tit. UNIT NAME
  M/S. 8UNDRAM JEWELLERY M S Sundaram Jewelle

LOA NO.SEEPZ-SEZ

NUS APL GJ 33 04-05
2420 DATED 10.03.2005 Date of commencement of production 14.10.2005 LOA BLOCK PERIOD
2021-22 to 2025-26 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 101/O 10"/";) iO% 10'/O 10'!/.) 10% lO'Vo 10% 2013-14 15.33 15.33 1.53 1.53 1.53 1.53 1.53 1.53 1.53 1.53 1.53 1.53 2014-15 16.15 14.54 1.62 1.62 1.62 1.62 1.62 1.62 1.62 1.62 1.62 2015-16 2.93 2.34 0.29 0.29 0.29 0.29 0.29 0.29 0.29 0.29 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 4.33 2.17 0.43 0.43 0.43 0.43 0.43 2019-20 10.93 4.37 1.09 1.09 1.09 1.09 2020-21 0.00 0.00 0.00 0.00 0.00 2021-22 1.37 0.27 0.14 0.14 2022-23 0.15 0.02 0.02 TOTAL 51.19 39.04 1.53 3.15 3.44 3.44 3.44 3.87 4.97 4.97 5.10 5.12 145 145

Name of the Unit :- M/s. Sidds Jewels Pvt. Ltd, Unit No.30l, Multistoried building, SEEPZ-SEZ Block period:

• 2018-19 to 2022-23 Financial Year:- 2022-23 (5th Year) Details of Previous Monitoring:- The proposal of performance

2021-22 was
placed in the
184th Approval

Committee meeting held
on 27.03.2024, 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. The Committee also directed the unit to Action taken report : I Directiocnosmomftl.htteeAepproval Action taken if any. 1.
Specified

Officer

to initiate

action

for issuance of Show Cause

Notice

for
delay

in submission of APR for the period 2021-22 2.
Unit

to
clear

the outstanding

dues

of Rs.l,51,980.65

as
on 21.03.2024,

at
the earliest. Show Cause Notice was issued on 21.05.2024. Outstanding

dues
of
Rs.83,731.62/-

as on 16.08.2024 against the unit (A): Observation on APR (I) APPROVED Projections €Rs. in lakhsl l"t Year 2ad Year 3' Year 4th Year 5'h Year Total 2018-19 2019-20 2020-21 2021-22 2022-23 FOB value of export 50000 60000 70000 80000 goooo 350000 FE Outgo 44300 53300 62800 71800 79300 311500 NFE 5700 6700 7200 8200 10700 38500 146 146

(II}
Performance as compared to projections during the block period 2018-19 to 2022-23. (Rs. In Lakhs) lYear Export F.F,. OUTGO Projected Actual Raw Material (Goods / Services) I C.G. import ' Other outflow Projected Actual Projected Actual Actual o 2018-19 50000 90133.90 42650 81527.91 150 13.56 2019-20 2020-21 60000 95547.14 51650 85940.34 150 o o 70000 65069. 11 60650 39849.59 150 6.65 o 2021-22 80000 23847.68 69650 12888. 13 150 o o 2022-23 goooo 20552.33 76650 18478.57 150 o o Total 350000 295150.1 6 301250 238684.5 4 750 I 20.21 o (III) Cumulative NFE achieved during the block period 2018-19 to 2022-23 (Rs. in Lakhs) I Year Cumulative Projections NFE Cumulative NFE Achieved Cumulative % NFE Achieved I 2018-19 5700 8686.35 152.39% 2ol9-20 12400 26173.34 211.07% 2020-21 19600 47695.02 243.34% 2021-22 27800 50589.45 181.97% 2022-23 38500 52683.14 136.84% (IV) Whether the Unit achieved Positive NFE : Yes (D) Other Information: LOA No. & Date SEEPZ-SEZ/IA(I)/ APL/GJ-17 /2007-08/579 Validity of LOA 31.03.2023 Item(s) of manufacture/ Services Plain &, Studded Gold/Platinum/Silver Jewellery Proposed Additional item Brass w'th Diamond,

Colour Stone
, Precious &, Semi- Precious &, Synthetic Colour stone ITC HS Code 7113 Date of commencement of production 17.04.2008 Execution of BLUT YES Pending CRA Objection, if a_ny No Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any No 147 147

a)
Projected employment for the block period b)
No. of employees as on 31.03.2023 I i' Male 33 i Female 04 i Total 37 I Area allotted (in sq.ft.) 16048.(J) sq.ft. Area

available

for

each
employee

per sq.ft. basis (area / no. of employees) 433.76 Sq.ft/employee Investment

till date Building 264.80 Plant &, Machinery 768.29 TOTAL 1033.09 Per 8q.ft. Export during the FY 128059.95 per sq. ft Quantity and value of goods exported under Rule 34 (unutilized goods) NIL Value Addition during the monitoring period 11.22 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. NO Submitted on 27.05.2024

Request ID (242400004814) Delayof239

days
(E) Reconciliation of Export & Import data. (a)
EXPORT (Rs.in lakhs) Year/Perio d Figures reported in APR (FOB Value) Figures as per Softex/Trade Data Difference if any Reason for Difference/Remark 2022-23 20552.33 2052.33 0.00 NA (b) IMPORT i. (Capital Goods including procurement done on JUT (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 ror difference 2022-23 o o NIL NA 148 148

(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 18478.57 19828. 16 1349.29 i. Goods are imported for third party repair, Value declared for Custom purpose only Rs.l34412853 ii. Goods are supplied on no payment to be made, value declare for custom purpose only Rs.546244 Total: Rs. 134959097/- (F) Bond cum Legal Undertaking (BLUT) i Total Bond-Cum Legal Underta_king 170499.20 ii Remaining

Value

of
BLUT

given

by entity at the start of the Financial Year. 145221.77 iii Value

of
Additional

Bond-cum-Legal Undertaking

(BLUT)

executed

during the Financial Year. tV The duty forgone on Goods/ Services imported

or
procured

during

the Financial Year (should include the GST foregone

on
DTA
procured goods /services) 1746.31 v Remaining Value of BLUT as at the end of the Financial Year l (ii) + (iii)- (iv)j. 143475.46 (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- 396 cases Rs. 52435.09 Lakhs (As per APR 2022-23 submitted by 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
during

the period. If yes,
details

thereof (year wise
details to be provided) NO (J) Is
the
unit

sharing

any
of
their infrastructures

w'th
other
units or are utilizing

infrastructure of another unit NO 149 149

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
sha_ring

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. 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 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 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 (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 Rs.83,731.62/- as on 16.08.2024 Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-Lease

agreement

is
registered

for
95
years

w.e.f. 01.02.2008 150 150

Findings 1. This is the 1 year performance scrutiny 2022-23 of block period 2018-19 to 2022-23. APR
prior
to this F.Y. 2021-22 has been monitored

by
184th
Approval

Committee meeting held on 27.03.2024 2. The unit has achieved export revenue of Rs. 20552.33/- Lakhs as against projected export of Rs. 90000/- i.e. 22.83 % 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. 52683.14/- lakh is positive. 6. Pendency Foreign Currency Realization is 396 Cases
Rs.
52435.09

Lakhs for the FY 2022-23. 7. There is no Labour dues / cases, pending against the unit in estate section. 8. There is no CRA Objection pending. g. There is outstanding dues of Rs.83,731.62/- as on 16.08.2024 against the unit 10. There is no SCN is pending. 11. The APR for the FY 2022-23 has not been filed within prescribed time &, submitted on 27.05.2024 i.e. there is a delay of 239 days 12. The unit has less export as projected for the FY 2022-23 13. Net
Foreign

exchange

earning position at the

end

of
previous

year wrongly mentioned in the APR FY 2022-23. *q-tr 151 151

CG AMORTISATION

• details as provided by the Unit. UNIT NAME Date of Commencement

LOA BLOCK PERIOD M/s Sidds Jewels Pvt. Ltd 17.04.2008 (LOA No. SEEPZ-SEZ/IA(I)/APL/GJ-17/2007-08/579

dated 29.01.2008) 2018-19 to 2022-23 Monitoring Period

• 2018-19 to 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% I O% 10% I O% 10% -10% -l O% I 0% 10% 10% 2013-14 5.92 5.92 0.59 0.59 0.59 0.59 0.59 0.59 0.59 0.59 0.59 0.59 2014-15 157.87 142.08 15.79 15.79 15.79 15.79 15.79 15.79 15.79 15.79 15.79 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 O.O€ O.OC 2017-18 0.00 0.00 0.00 0.00 0.00 0.00 0.00 O.OC 2018-19 13.56 6.78 1.36 1.36 1.36 1.36 1.36 2019-20 0.00 0.00 0.00 0.00 a.(Xl O.OC 2020-21 6.65 2.00 0.67 0.67 0.67 2021-22 0.00 0.00 O.OC O.OC 2022-23 0.0(] 0.00 O.OC TOTAL 184.0(] 156.78 0.59 16.38 16.38 16.38 16.38 17.74 17.74 18.40 18.4(] 18.4C 152 152

ANNEXURE

• Al EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIAL YEAR 2018-19 TO 2022-23 UNIT NAME Date of Commenaement LOA BLOaK PERIOD Monitoring Period M/s 8idds Jewels %t. Ltd 17.04.2008 (LOA No. 8RK!'Z-8R!/IA4I)/jkPL/GJ-17/2007-08/579

dated 29.01.2008) 2018-19 to 2022-23

• 2018-19 to 2022-23 (Rq Tn lalihsl Export value
  as per IMPORT va ue as per N CE 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 SEX Rules. APR-data (Raw mate ria I consumed +amortised+Outfl ow ) APR-data as per verification (Raw material consumed +amortised+Outfl ow ) Projected Foreign exchange earning As pet APR After Verificrxtion OS per Rule 53 of SEX Rules. On Cumulative Basis I 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 i61 4A(h)+i"l)+APR i5) / APR column [6) APR (7) (4-11) 2018-19 to 2020-21 65069.11 180000.00 19600.00 47695.02 47695.02 2021-22 23847.68 23847.68 23847.68 80000.00 12888.13+228.0 6 12763.96 22.81 22.81 20953.25 20953.25 8200.00 2894.43 2894.43 50589.45 2022-23 20552.33 206 €)6.73 20552.33 90000.00 18478.57+183.9 9 19828.16 18.40 18.40 18458.64 18458.64 10700.00 2093.69 2093.69 52683.14 Total Achieved 52683.14 153 153

FINAL scgtmvy REPORT J )3 /2024-25

Date: )(( - c. < ,-H Name of the Unit :- M/s. Western Outdoor Interactive Pvt. Ltd Unit I, Unit No.202,Tower-II, SEEPZ++, SEEPZ-SEZ Block period:

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

Previous UAC observation The proposal of performance 2018-19 was placed in the 153'd Approval Committee meeting in its meeting held on 13.07.2021 wherein the Committee noted the monitoring performance

of the
Unit for the period

2018-19.

The
Committee also directed the unit to Directions of the Approval Committee Action taken if any. i.
Pay
the
outstanding rental dues amounting to Rs.38,800/-

i.e. Fine &, Penalty

as on date immediately. ii.
Justify

on
low performance

and submit the
report

to the Specified Officer I Rs. 13,800/- Fine 8r, Penalty is pending as on 19.08.2024 against the unit. Letter

issued

to the
unit
on 29.07.2021, 04.08.2021 & 07. 12.2021. Unit

in
its
reply

dt.
20.12.2021

has mentioned

that

due
to cyclical phase
of aviation industry and steep competition in the
industry there was
a reduction

in export

revenue

during

the
last
couple

of years (A): Observation on APR (I) APPROVjnD Projections €Rs. in Lakhs) 1st Year

d Year 3' Year 4t' Year 5th Year Total 2019-20 2020-21 2021-22 2022-23 2023-24 FOB value of export 1200 1320 1452 1597 1757 7326 FE Outgo 171 180 167 178 191 887 NFE 1029 1140 1285 1419 1566 6439 154 154

(II)
Performance as compared to projections during the block period 2019-20 to 2023- 24. dRs. In LakhsJ Year Export F.E. OUTGO Projected Actual Raw Material (Goods / Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2019-20 1200 737.58 0.00 0.00 75 0.00 6. 10 2020-21 1320 247.65 0.00 1.04 75 o.oo 0.23 2021-22 1452 82.83 0.00 o.oo 50 0.00 0.00 2022-23 1597 33.82 0.00 0.00 50 0.00 0.00 (III) Cumulative NFE achieved during the block period 2019-20 to 2023-24 (Rs. in LakhsJ Year Cumulative Projections NFE Cumulative NFE Achieved Cumulative % NFE Achieved 2019-20 1029 694.9 6?.S3% 2020-21 2169 906. 1 41.77% 2021-22 3454 957.3 27.71% 2022-23 4873 964. 19 19.78% (I V) Whether the Unit achieved Positive NFE : Yes (D) Other Information: LOA No. & Date SEEPZ-SEZ/NUS/APL/532/98/209 dated 30.12.1")8 Validity of LOA 31.03.2024 Item(s) of manufacture/ Services Development of Computer Software Date of commencement of production oi.og. :ggg 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 10 Male 10 Male 10 Male 50 Female 15 Female 15 Female 15 Female 47 Total 25 Total 25 Total 25 Total 97 6639 sq. ft. Area available for each employee per sq. ft. basis (area/no. of employees) 2019-20 2020-21 2021-22 2022-23 265.56 sq. ft. 265.56
sq. ft. 265.56 sq. ft. 68..44 sq. ft. [nvestment till date Financial Year 2019-20 2020-21 2021-22 2022-23 Building Rs. 264.69 lakh Rs. 264.69 lakh Rs. 264.69 lakh Rs. 264.69 lakh Plant & Machinery Rs.582.28
lakh Rs.585.70 lakh Rs.585.70 lakh Rs.585.87 lakh 155 155

I Total Rs. 846.97 lakh
Rs. 850.39 lakh
Rs. 850.39 lakh
Rs. 850.56 lakh 'l Per Sq. ft. Export during the FY I 2019-20 Rs.lll09.80

lakh per sq. ft. 2020-21 Rs. 3730.23
lakh per sq. ft. 2021-22 Rs.l247.63 lakh per sq. ft. 2022-23 Rs.509.41
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 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 otherwise. If no, details of t_he Year along with no of days delayed to be given. YES Submitted on 31.12.2021 Request ID (242100020271) NO Submitted on 19.0].2022 Request ID (242200000405) Delay of 19 days INO ISubmitted on 125.07.2024 Request ID (242400004486) Ddealyasy of 663 YES Submitted on 28.09.2023 Request ID (242300030825) (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 2019-20 737.58 738.88 1.3 Difference of is due to Accounts Exchange Rate Variation. 2020-21 247.65 253.62 5.97 Difference of is due to Accounts Exchange Rate Variation. 2021-22 82.83 83.24 0.41 Difference of is due to Accounts Exchange Rate Variation. 2022-23 33.82 33.82 o NA 156 156

(b) IMPORT (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 0.00 2020-21 0.00 0.00 0.00 o.oo 2021-22 o.oo 0.00 o.oo 0.00 2022-23 0.00 0.00 0.00 o.oo (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 NA 2020-21 1.04 1.04 o.oo As per Import
data we have procured
some material as consumables from abroad and the same has shown in APR Para 4 (A) (b). 2021-22 0.00 0.00 0.00 NA 2022-23 0.00 0.00 0.00 NA (F) 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 196.48 196.48 196.48 196.48 (ii) Value of BLUT amount at the beginning of the Financial Year (APR monitoring period) 196.43 183.41 183.37 (iii) Value of additional Bond cum legal undertaking executed during the APR monitoring period, if any 0.00 (i-) Duty foregone amount on account of goods and services imported or procured from DTA during the APR monitoring period 0.05 13.02 0.04 0.00 (-) Remaining or closing value of BLUT at the end of the APR monitoring period 196.43 183.41 183.37 183.37 157 157

(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 i 2020-21 2021-22 I 2022-23 No No No No (H) (-) 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. 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. Ail
Softex has
been certified. Except Mal-20 An
Softex has
been certified. Except Apr-20

to Jan-21 All Softex has
been certified. Except Dec-21 All
Softex has
been certified. Except Oct-22, Nov-22 (-) ICWahnecthelelartl.ounn0itf Sh0aFsTEfXil/edSERaFny request for ' 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 i2021-22 i2022-23 No I No I l"'o

I II No I (J) I I Is the unit sharing any of their infrastructures with other units or are utilizing infrastruchire 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 infrastruchire has been obtained from UAC / DC office, the date of UAC / Approval letter ' to be indicated? I No I I No I I ' No I I I 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? We are in process

of filing

the same.

I We are in process

of filing

the same. We are in process of filing

the same. We are in process

of filing

the same. (L) Whether unit has filed all DTA procurement

w.r.t. the goods procured by them during the i monitoring period for the relevant period? i Ifno,detailsthereof. i Yes
' I Yes Yes I Yes (M) Details of
the request IDs pending for 00C

in respect of DTA procurement on the date of i submission of monitoring report
i NA NA NA NA 158 158

(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 (B)
Obsenmtions on Estate Division. Particulars Status Outstanding Rent dues Rs.l,40,129.56/- as on 19.08.2024 Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-lease agreement is Registered

for 95 years w.e.f. 13.07.2006 Findings 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
153'd Approval

Committee

meeting

held
on 13.07.2021. 2. Action in respect of the 153'd Approval Committee meeting held on 13.07.2021, has also been completed by this office, letter issued to the unit on 29.07.2021, 04.08.2021 &, 07.12.2021, Rs.l3,800/- Fine & Penalty is pending as on 19.08.2024 against the unit. 3. The unit has achieved export revenue of Rs. 737.58/- Lakhs as against projected export of Rs. 1200 /- i.e. 61.46% during the period for FY 2019-20. 4. The unit has achieved export revenue of Rs. 247.65

/- Lakhs as against projected export of Rs. 1320

/- i.e. 18.76 % during the period for FY 2020-21. 5. The unit has achieved export revenue of Rs. 82.83/- Lakhs as against projected export of Rs. 1452 /- i.e. 5.70 % during the period for FY 2021-22. 6. The unit has achieved export revenue of Rs. 33.82/- Lakhs as against projected export of Rs. 1597/- i.e. 2.12 % during the period for FY 2022-23. 7. Capital Goods Amortization has been shown correctly. 8. Net Foreign Exchange Rs. 694.9 /- lakh is positive for FY 2019-20. 9. Net Foreign Exchange Rs. 906. l /- lakh is positive for FY 2020-21. 10. Net Foreign Exchange Rs. 957.3/- lakh is positive for FY 2021-22. 11. Net Foreign Exchange Rs. 964. 19 /- lakh is positive for FY 2022-23. 12. Pendency Foreign Currency Realisation is NIL. 13. There is no Labour dues, Labour cases pending against the unit in estate section. 159 159

There is a outstanding dues Rs.l,40,129.56/- as on 19.08.2024 against the unit 15. There is no CR_A Objection pending. 16. There is no SCN is pending. 18. The APR for the FY 2020-21 and 2021-22 has not been filed within prescribed time & submitted on 19.01.2022 and 25.07.2024

i.e. there is a delay of 19 days and 663 days. 19 20 The
unit
has
shown

sudden

increase

in employment

number

from
25 to 97 in F.Y. 2022-23. However, export figures for the same F.Y. 2022-23 is Rs.33.82/- lakh against projected export of Rs.l597 The
employment

viz
a vis
export

figures

are
inconsistent

and
require

deeper examination 160 160

CG AMORTISATION

• details as provided bt4 the Unit. UNIT NAME

Western Outdoor Interactive Pvt Ltd Unit 202 M S Western outdoor Interactive Pvt Ltd Unit I LOA NO.NUS

APL
532
98 209 DATED 30.12. 1998 Date of commencement of production 01.09.1C)99 LOA BLOCK PERIOD

201 9-20 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"/;) IO'%- IO'%) 10'/,) IO'%i 10'!/O 10"/;) IO'%, 10'!/O 10% 2013-14 116.72 116.72 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 11.67 2014-15 79.73 71.76 7.97 7.97 7.97 7.97 7.97 7.97 7.97 7.97 7.97 2015-16 12.44 9.95 1.24 1.24 1.24 1.24 1.24 1.24 1.24 1.24 2016-17 60.40 42.28 6.04 6.04 6.04 6.04 6.04 6.04 6.04 2017-18 0.00 0.00 0.00 0.00 0.00 o.oo 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 269.29 240.71 11.67 19.65 20.89 26.93 26.93 26.93 26.93 26.93 26.93 26.93 161 161

Annexuie-A Western Outdoor Interactive Pvt Ltd unit 202 M/S Westem outdoor Interactive Pvt Ltd Unit I LOA NO.NlJS/APL/532/98/209 DATED 30.12.1998 Date of commencement of production 01 09.19')!1 APR MONITORING 2Clg-20 to 2022-23 1 2 3 4 5 6 7 8 9 10 II 12 13 14 IS APR Data3(a) NSDL Data FOR export value found during verification as pr rule 53 of SEZ Rules. Projected Export Import during the year (APR Raw + CG 4A(b)+4B(i) NSDL Data Amortized value as per APR 48(vi) Aportized value of CG 10% as per Rule 53 of SEZ Rules APR Data [RM +Amortized value +Outflow) no(h)+8+APR(5)

• APR column (6) APR data as per verification (pv+amortized+ Outflow) 4A(h)+[9)+APR (5) Projected NFE , NFE as per APR APR (7) NFE After verification as pr Rule 53 of SEZ RULES (4-11) On Cumulative Basis 2019-20 737.58 738.88 737.58 1200 0+365.82 o 36.58 36.58 42.68 42.68 1029 694.9 694.9 694.9 2020-21 247.65 253 .62 247.65 1320 1.04+351.84 1.04 35.18 35.18 36.45 36.45 1140 211.2 211.2 906.1 2021-22 82.83 83.24 82.83 1452 0+316.32 o 31.63 31.63 31.63 31.63 1285 51.2 511 957.3 2022-23 33.82 33.82 33.82 1597 0+269.29 o 26.93 26.93 26.93 26.93 1419 6.8'l 6.89 964.19 Total 1101.88 1109.56 iioi.gti 556!1.[10 1.04 13[1.32 130.32 137.69 137.69 al73.00 964.19 964.19 '164.19 162 162

FINAL SCRUTINY REPORTI '! Cj / 2024 Date: Name of the Unit :- M / s. Western Outdoor Interactive Pvt. Ltd Unit II, Unit No.20l, Tower-II, SEEPZ++, SEEPZ-SEZ Block period:

• 2017-18 to 2021-22 Financial Year:- 2019-20 (3rd
  Year)2020-21 (4th
  Year) and 2021-22(5th year) Details of Previous Monitoring:-

1. Previous UAC observation The proposal of performance 2018-19 was placed in the 153od
   Approval

Committee meeting in its meeting held on 13.07.2021 wherein the Committee noted the monitoring performance of the Unit for the period 2018-19. (A): Observation on APR (I)
APPROVED Projections (Rs. in Lakhs) 1' Year 2ad Year 3aa Year 4th Year 5th Year Total 2017-18 2018-19 2019-20 2020-21 2021-22 FOB value of export 4500 4700 4900 5100 5300 24500 FE Outgo 1490 1554 1618 1682 1746 sogo NFE 3010 3146 3282 3418 3554 16410 (II)
Performance as compared to projections during the block period 2017- 18 to 2021-22. (Rs. In Lakhs) Year Export F.E. OUTGO Projected Actual Raw Material (Goods / Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2017-18 4500 4371.66 0.00 0.00 50 0.46 566.85 2018-19 4700 3748.22 0.00 0.00 50 2.47 551.81 2019-20 4900 ':_, 141.94 0.00 0.00 50 0. 14 302.89 2020-21 5100 230. 18 0.00 0.00 50 1.71 24.89 2021-22 5300 1368.70 0.00 0.00 50 0.00 285.56 (III) Cumulative NFE achieved during the block period 2017-18 to 2021-22 (Rs. in Lakhs) Year Cumulative Projections NFE Cumulative NFE Achieved Cumulative % NFE Achieved 2017-18 3010 3801.15 126.28% 2018-19 6156 6993.65 113.61% 163 163

2019-20 9438 8827.74 93. 53% 2020-21 12856 9027.96 70.22% 2021-22 16410 10106.14 61.58% (IV) Whether the Unit achieved Positive NFE : Yes (D)
Other Information: LOA No. & Date SEEPZ-SEZ/IA(I)/SW/05/2006-07/5027 dated 17.07.2006 Validity of LOA 31.03.2024 Item(s) of manufacture/ Services Interactive

Software

for
new

IFE
platforms,

Cabin Applications

Development,

Content

Applications, Graphical user Interface GUI Design Date of commencement of production 18.10.2006 Execution of BL{_JT 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 Maie 02 Male 02 Male 02 Female 05 Female 05 Femal e 05 Total 07 Total 07 Total 07 6639 sq. ft. Area available for each employee per sq. ft. basis (area/no. of employees) 2019-20 2020-21 2021-22 948.42 sq. ft. 948.42 sq. ft. 948.42 sq. ft. I Investment till date Financial Year 2019-20 2020-22 '2021-22 I I Building Rs. 264.69 lakh Rs. 264.69 lakh :.,264.69 I Plant & Machinery Rs.527.41 lakh Rs.639.99
lakh Rs.639.99 lakh Total Rs. 792.1 lakh I Rs. 904.68 laldi Rs. 904.68 lakh Per Sq. ft. Export during the FY 2019-20 Rs.32262.99

lakh per sq. ft. 2020-21 Rs. 3467.08
lakh per sq. ft. 2021-22 Rs.20616.05

lakh per sq. ft. Quantity and value of goods 2019-20

i2020-21 2021-22 164 164

exported under Rule 34 (unutilized goods) NO NO NO Value Addition during the monitoring period (applicable for Gems & Jewellery Units) 2019-20 2020-21 2021-22 0.00 0.00 0.00 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. NO Submitted on 01.01.2022 Request ID (242100009045) Delay of 1 days NO Submitted on 22.08.2024 Request ID
' (242100031003) Delay of 1056 days NO I I Submitted on 18.06.2024 Request ID (24240000758 1) Delay of 626 days I €FI) Reconciliation of Export &i Import data. (a)
EXPORT (Rs. in Lakhs) F.Y. Figures reported in APR (FOB Value) Figures as per Trade Data Difference iJ any Reason for Difference/Remark 2019-20 2141.94 186s.ig 276.75 The
difference

is
due
to
the commission

amount

where

the realizable

value
in INR
has
been considered

taking

the
gross amount

including

commission as in reality although

in
Softex we present

commission as a part
of invoice,

we
receive

the
gross amount

as remittance and
then the
commission

from

that remittance

is
paid

to
the Commission Agents. 2020-21 230.18 216.78 13.4 Difference of is due to Accounts Exchange Rate Variation. 2021-22 1368.70 1381.11 12.41 Difference of is due to Accounts Exchange Rate Variation. 165 165

(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 ff any Reasons for difference 2019-20 0.14 0.14 0.00 0.00 2020-21 1.71 1.71 0.00 0.00 2021-22 0.00 0.00 0.00 0.00 (ii) Raw Materials including procurement done on IUT (from 8EZ, EOU, 8TPI, 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 NA 2020-21 0.00 0.00 0.00 NA 2021-22 0.00 0.00 0.00 NA (F)
Bond cum Legal Undertaking (BLUT) (INR in Lakhs) Sr. No. Particulars 2019-20 2020-21 2021-22 (i) Total amount of Bond-Cum-legal undertaking (BLUT) at the beginning of the 5 years block period 168.4 168.4 168.4 (ii) Value of BL{_JT amount at the beginning of the Financial Year (APR monitoring period) 168.32 168.32 (iii) Value of additional Bond cum legal undertaking executed during the APR monitoring period, if any (i-) Duty foregone amount on account of goods and services imported or procured from DTA during the APR monitoring period 0.08 o 6.61 (-) Remaining- o-r closing value of BLT_JT at the end of the APR monitoring period 168.32 168.32 161.71 166 166

(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. 12019-20 2020-21 2021-22 No No No (H) (-) 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. Yes Yes Yes (b) V%7hether

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. I All Softex has
been certified. Except Mar-20 All
Softex has
been certified. Except Apr-20, May-20, JLII-20, Aug-20
to Nov-20 All Softex has been certified. Excep Nov-21, Dec-21 (-) 'l/Vhether unit has filed any request for Cancellation of SOFTEX/SERF 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 No No No (J) Is
th-e
unit

sharing

any
of
their infrastruchires

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 infrastruchire

has been
obtained

from UAC / DC office, the date of UAC / Approval letter to be indicated? 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? We are in process of
filing the same. We are in process of
filing the same. We
are in process of filing the same. (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 167 167

(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 (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 (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 (B)
Obsemations on Estate Division. Particulars Status Outstanding Rent dues Rs.l,40J29.56/- as on 19.08.2024 Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-lease agreement is Registered

for 95 years w.e.f. 13.07.2006 Findings 1. This
is the
3 years
performance

scrutiny

[2019-20 to 2021-22]

of the
block period 2017-18 to 2021-22 APR
prior

to this F.Y.

Viz 2018-19

has been
monitored

by
153'd Approval Committee meeting held on 13.07.2021. 2. Action in respect of the 153'd Approval Committee meeting held on 13.07.2021, has also been completed by this office. 3. The unit has achieved export revenue of Rs. 2141.94/- Lakhs as against projected export of Rs. 4900 /- i.e. 43.71 % during the period for FY 2019-20. 4. The
unit has achieved

export revenue

of Rs. 230.18

/- Lakhs

as against projected export of Rs. 5100 /- i.e. 4.51 % during the period for FY 2020-21. 5. The unit has
achieved export revenue

of Rs. 1368.70

/- Lakhs

as against projected export of Rs. 5300 /- i.e. 25.82 % during the period for FY 2021-22. 6. Capital Goods Amortization has been shown correctly. 168 168

Net Foreign Exchange Rs. 8827.74 /- lakh is positive for FY 2019-20. 8. Net Foreign Exchange Rs. 9027.96 /- lakh is positive for FY 2020-21. 9. Net Foreign Exchange Rs. 10106. 14/- lakh is positive for FY 2021-22. 10. Pendency Foreign Currency Realisation is NIL. 11. There is no Labour dues/ cases pending against the unit in estate section. 12. There is a outstanding dues Rs.l,40J29.56/- as on 19.08.2024 against the unit 13. There is no CRA Objection pending. 14. There is no SCN is pending. 15. There is no delay in filing of APR F.Y. 2019-20 and 2022-23 16. The APR for the FY 2019-20, 2020-21 and 2021-22 has not been filed within prescribed time &i submitted on 01.01.2022, 20.01.2022 and 18.06.2024

i.e. there is a delay of I day, 1056 days and 626 days. 17 The employment viz a vis export figures are inconsistent and require detailed examination 169 169

Annexure-A Western Outdoor Interactive Pvt Ltd Unit 201 M/S Westem outdoor Interactive Pvt Ltd Llnit I LOA NO.SEEPZ-SEZ/lAil)/SW/OS/2006-07/5027 Date of commencement of production 18 10.2006 APR MONITORING 2017-18 to 2021-22 I 2 3 4 s 6 7 8 9 10 11 12 13 14 15 APR Data3(ai NSDL Data FOR export value found during verification as pr rule 53 Of SEZ Rules. Projected Export Import during the year (APR Raw + CG 4A(b)+4B(i) NSDL Data Amortized value as per APR 4B(vi) Aportized value of CG 10oTh as per Rule 53 of SEZ Rules APR Data (RM +Amortized value +Outflow) qo(h)+8+APR(5)

• APR column (6) APR data aS per verification (RM+Amortized+ Outflow) 4A(h)+(9)+APR (5) Projected NFE NFE as per APR APR (7) NFE After i verification as pr Rule 53 of SEZ RuLES (4-11) On Cumulative Basis 2017-18 5 8119.88 8776.41 9200 3010 6993.65 3146 2019-20 2141.94 lse5.l9 2141 94 4900 0+49.59 0.14 4.96 4.96 307.85 307.85 3282 1834.09 183 4.09 8827.74 2020-21 230.18 216.78 230.18 5100 0+50.66 1.71 5.07 5.07 29.96 29.96 3418 200.22 200.22 9027.96 2021-22 1368.7 1381.11 1368.7 5300 0+49.57 o 4.96 4.96 290.52 290.52 3554 1078.18 1078.18 10106.14 Total 1186[1.70 1223!1.4!1 3740.82 24500.00 IJS 14.99 ia.gg 628.33 628.33 16410.00 3112.4!1 3112.49 1[1106.14 170 170

SW 05 2006-07

5027 CG AMORTISATION

• detai(s as provided bq the Unit. UNIT NAME

Western Outdoor Interactive Pvt Ltd Unit 201 M S Western outdoor Interactive Pvt Ltd Unit I LOA NO.SEEPZ-SEZ

IA Date of commencement of production 18.10.2006 LOA BLOCK PERIOD

2017-18 TO 2021-22 Amortisation Period

2021-22 Value in Lakhs YEAR CG IMP. AMORT ISED 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 IO'Xi lO'Xi 10% 10"/;) lO'%i 10'!/o 10% lO'%i 10'!'O 10% 2012-13 15.36 15.36 1.54 1.54 1.54 1.54 1.54 1.54 1.54 1.54 1.54 1.54 2013-14 8.18 7.36 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 2014-15 15.68 12.54 1.57 1.57 1.57 1.57 1.57 1.57 1.57 1.57 2015-16 5.07 3.55 0.51 0.51 0.51 0.51 0.51 0.51 0.51 2016-17 0.50 0.30 0.05 0.05 0.05 0.05 0.05 0.05 2017-18 0.46 0.23 0.05 0.05 0.05 0.05 0.05 2018-19 2.47 0.99 0.25 0.25 0.25 0.25 2019-20 0.14 0.04 0.01 0.01 0.01 2020-21 1.71 0.34 0.17 0.17 2021-22 0.00 0.00 0.00 TOTAL 49.57 40.72 1.54 2.35 3.92 4.43 4.48 4.53 4.77 4.79 4.96 4.96 171 171

FINAL SCRUTINY REPORT /,:i3 /2024-25 Date: Name of the Unit :- M/s. Western Outdoor Interactive Pvt. Ltd Unit II, Unit No.20l, Tower-II, SEEPZ++, SEEPZ-SEZ Block period:

2022-23 to 2026-27 Financial Year:- 2022-23 (1st
Year) Detafls of Previous Monitoring:-

1. Previous UAC observation The proposal of performance 2018-19 was placed in the 153od
   Approval

Committee meeting in its meeting held on 13.07.2021 wherein the Committee noted the monitoring performance of the Unit for the period 2018-19. (A): Observation on APR (I)
APPROVED Projections

(2 Years) (Rs. in Lakhs) 1" Year 2aa Year Total 2022-23 2023-24 FOB value of export 350 364 714 FE Outgo 35 200 235 NFE 315 164 479 (II)
Performance as compared to projections during the block period 2022- 23 to 2026-27. (Rs. In Lakhs) Year Export F.E. OUTGO Projected Actual Raw Material (Goods / Services) C.G. import Other outflow Projected Actual Projected Actual Actual 2022-23 350 503.15 0.00 0.00 35 0.00 37.34 (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 2022-23 315 462.39 146.79% 172 172

(rV) Whether the Unit achieved Positive NFE : Yes (D)
Other Information: LOA No. & Date SEEPZ-SEZ/IA(I)/SW/05/2006-07/5027 dated 17.07.2006 Validity of LOA 31.03.2024 Item(s) of manufachire/ Services Interactive

Software

for
new

IFE

platforms,

Cabin Applications

Development,

Content

Applications, Graphical user Interface GUI Design Date of commencement of production 18.10.2006 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.) 2022-23 Male 02 Female 05 Total 07 6639
sq. ft. Area available for each employee per sq. ft. basis (area/ no. of employees) 2022-23 948.42 sq. ft. Investment till date Financial Year 2022-23 I Building Rs. 264.69 lakh Plant & Machinery Rs.640.l6

lakh Total Rs. 904.85 lakh I Per Sq. ft. Export during the FY 2022-23 Rs.7578.70

lakh per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) 2022-23 NO Value Addition during the monitoring period (applicable for Gems & Jewellery Units) 2022-23 0.00 Whether

all
the
APRs

being considered

now

have

been

filed well

within

the
time

limit,

or otherwise. Yes Submitted on 28.09.2023 173 173

(E) Reconciliation of Export & Import data. no, details of the Year along of days delayed to be given. 42300030836) (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 2022-23 503.15 489.21 13.94 As per FY 2022-23 we have filed APR form with invoice details and the difference is shown on trade data is due to March-23 month entries are not shown so due to this difference shown. (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 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 2022-23 0.00 0.00 0.00 0.00 174 174

(F)
Bond cum Legal Undertaking (BLUT) (INR in Lakhs) Sr. No. ' Particulars 2022-23 (i) Total amount of Bond-Cum-legal undertaking (BL{JT) at the beginning of the 5 years block period 47.46 (ii) Value of BL{_JT amount at the beginning of the Financial Year (APR monitoring period) 47.46 (iii) Value of additional Bond cum legal undertaking executed during the APR monitoring period, if any o (i-) Duty foregone amount on account of goods and services imported or procured from DTA during the APR monitoring period 0.03 (V) Remaining or closing value of BLUT at the end of the APR monitoring period 47.43 (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. Yes (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. All Softex has been certified. Except Apr-22, Oct-22, Nov-22, Jan-23 (e) Whether

unit
has
filed
any
request for Cancellation of Softex NO m Whether

any

Services

provided

in DTA / SEZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If
yes,
details

thereof

(year

wise details to be provided) NO (J) Is
the
unit

sharing

any
of
their infrastructures with
other units or 175 175

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. We are in process of filing the same. (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 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 amount of duty / tax recovered or yet to be recovered 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 176 176

(B) Observations on Estate Division. Particulars Status Outstanding Rent dues Rs.l,40J29.56/- as on 19.08.2024 Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-lease agreement
is Registered

for 95 years w.e.f. 13.07.2006 Findings 1. This is the l year performance scrutiny [2022-23]

of the block period 2022-23

to 2026-27 APR
prior
to this F.Y.
Viz 2018-19
has been
monitored

by
153'd Approval Committee meeting held on 13.07.2021. 2. Action in respect of the 153'd Approval Committee meeting held on 13.07.2021, has also been completed by this office. 3. The unit has achieved export revenue of Rs. 503.15/- Lakhs as against projected export of Rs. 350 /- i.e. 143.76 % during the period for FY 2022-23. 4. Capital Goods Amortization has been shown correctly. 5. Net Foreign Exchange Rs. 462.39 /- lakh is positive for FY 2022-23. 6. Pendency Foreign Currency Realisation is NIL. 7. There is no Labour dues, Labour cases pending against the unit in estate section. 8. There is a outstanding dues Rs.l,40,129.56/- as on 19.08.2024 against the unit 9. There is no CRA Objection pending. 10. There is no SCN is pending. 11. There is no delay in filing of APR F.Y. 2022-23 12 The employment viz a vis export figures are inconsistent and require detailed examination ?h)e 177 177

Annexure-A Western Outdoor Interactive Pvt Ltd Unit 201 M/S Western outdoor Interactive Pvt Ltd unit I LOA NO SEEPZ-SEZ/lAm/SW/OS/2006-07/5027 Date of commencement of production 18 10.2006 APR MONITORI NG 2022-23 1 2 3 4 5 6 7 s g 10 12 12 13 14 IS APR Data3(a) NSDL Data FOR export value found during verification as pr rule 53 of SEZ Rules. Projected Export Import during the year IAPR Raw * CG 4A(b)+4B(i) NSDL Data Amortized value as per APR 4B(vi) Aportized value of CG 10% as per Rule 53 of SEZ Rules APR Data (RM +Amortized value +Outflow) 4A(h)+8+APR(5)

• APR column (6) APR data as per verification (r+omortized+ Outflow) 4A(h)+(9)+APR (5) Projected NFE NFE as per APR APR (7) NFE After verification as pr Rule 53 of SEZ RuLES 1441) On Cumulative Basis 2022-23 503.15

48921

503.15 350 0+34.21 o 3.42 3.42 40.76 40.76 315 462.39 462.39 462.39 Total soa.is I 489.21 I sa:i.is 350.00 0.00 a.O(l 3.42 3.42 40.76 40.76 315.00 I 462.39 462.39 178 178

CG AMORTISATION

• details as provided bn4 the Unit. UNIT NAME

Western Outdoor Interactive Pvt Ltd Unit 201 M S Western outdoor Interactive Pvt Ltd Unit I LOA NO.SEEPZ-SEZ

IA
SW 05 2006-07 5027 Date of commencement of production 18. 10.2006 LOA BLOCK PERIOD

2022-23 TO 2026-27 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% 10'/,) 10% 10% 10% 10!'tl 10% 10"/.) 10'!/ii 10% 2013-14 8.18 8.18 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 0.82 2014-15 15.68 14.11 1.57 1.57 1.57 1.57 1.57 1.57 1.57 1.57 1.57 2015-16 5.07 4.06 0.51 0.51 0.51 0.51 0.51 0.51 0.51 0.51 2016-17 0.50 0.35 0.05 0.05 0.05 0.05 0.05 0.05 0.05 2017-18 0.46 0.28 0.05 0.05 0.05 0.05 0.05 0.05 ,2018-19 2.47 1.24 0.25 0.25 0.25 0.25 0.25 2019-20 0.14 0.06 0.01 0.01 0.01 0.01 2020-21 1.71 0.51 0.17 0.17 0.17 2021-22 0.00 0.00 0.00 0.00 2022-23 0.00 0.00 0.00 TOTAL 34.21 28.78 0.82 2.39 2.89 2.94 2.99 3.24 3.25 3.42 3.42 3.42 179 179

FINAL SCRUTINY REPORT/ ; % /2024 -15
Dated. ==r- Li'(- 3' - '-':-/ Name of the Unit :- M/s. Ashir Services Pvt Ltd (Formerly Known as Anchorcert Analytical India Pvt Ltd) Address: UNIT 101B, SDF IV, ,SEEPZ SEZ, Andheri East, Mumbai-400096. Block period:

• 2016-17 to 2020-21 Financial Year:- 2020-21

(5th Year) Details of Previous Monitoringa *
The proposal of performance 2020-21 was placed in the 188' Approval

Committee

meeting

held
on 18.07.2024,

wherein

the
Committee deferred the monitoring performance of the Unit for the period 2020-21, wherein the Committee directed

to re-examine the value of the Export

vis-A-vis NFE achieved. (A): Observation on APR (I)
APPROVED Projections (Rs. in i':'rores) 1st Year 2nd Year 3a'd Year 4th Year 5th Year Total

' 2016-17 2017-18 2018-19 2020-21 2022-23 FOB value of export 0.97 1.19 1.33 1.54 1.79 6.81 FE Outgo 1.11 1.14 1.21 1.33 1.44 6.24 NFE (0.14)

, 0.05 0. 12 0.21 0.34 o.ss i (II)
Performance as compared to projections during the block period 2016- 17 to 2020-21. (Rs. in Crores) Year Export F.E. OUTGO Projected Actual Raw Material (Goods/Semices) c.c. import Other outflow Projected Actual Projected Actual Actual 2016-17 0.97 00.18 2 0.00 253 3.42 0.04 2017-18 i.ig 0.53 2 00.04 0.00 0.1 7(lakhs) 0.00 2018-19 1.33 0.94 2 00.02 0.00 0.00 0.00 2019-20 1.54 i.ig 2 0.27(lakhs) 0.00 0.00 0.00 2020-21 1.79 0.82 2 0.08 0.00 0.00 0.00 Total 6.82 3.66 10 00. 14 253 3.42 0.04 180 180

(III) Cumulative NFE achieved during the block period 2016-17 to 2020-21. Year Cumulative NFE Projection Cumulative NFE Achieved Cumulative % NFE Achieved 2016-17 0.14 -0.21 -250% 2017-18 o.ig -0.02 -111% 2018-19 0.31 0.57 83% 2019-20 0.52 1.42 168% 2020-21 0.87 i.go 1 18% (IV) Whether the Unit achieved Positive NFE : Yes (Rs. in Crores) (D)
Other Information: LOA No. & Date SEEPZ-SEZ/IA-I /NUS / SERVICE/04 / 2015-16/ 15596 Dated 29.09.2015 Validity of LOA 17.07.2026 Item(s) of manufacture/ 8ervices Assaying,

hallmarking,

Stamping, IPlating, Testing. Date of commencement of nroduction 1 s_o'z.po 16

--

---

y

---

---

Execution of BLUT YES Pending CRA Objection, if any Nil Pending Show Cause Notice/ Eviction Order/Recovery Notice/ Recovery Order issued, if any Nil a)
Projected employment for the block period b)
No. of employees as on 31.03.2023 Men 7 Women 4 Transgender o Total 11 Area allotted (in sq.ft.) 3593.84 sq.ft. Area
available

for
each
employee

per sq.ft. basis (area / no. of employees) 326.71

sq. ft. per employee Investment

till Building 2.59 181 181

date Plant &, Machinery 2.62 TOTAL 5.21 Crores Per 8q.ft. Export during the FY 2295.32 per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) NIL Value Addition during the monitoring period N.A. 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 &i Import data. (a)
EXPORT (Rs. in Crores) Year/Period Figures reported in APR (FOB Value) Figures as per Softex/Trade Data Difference if any Reason for Difference/Remark 2020-21 0.82 0.00 0.82 The
unit

have

already informed

that

the
NSDL records movement of goods in trade

summary

report,

but the
unit

only

performs services

on the
goods & the same is not
reflected

in the NSDL b. IMPORT ( RM + Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs.In Crores) Year/Period Figures as per APR Figures as per Softex/Trade Data Difference if any Reasons for difference 2020-21 0.8 0.8 0.00 N/A 182 182

(F)
Buud-cuui-Legal Undertaking (BLUT)

(F.Y. 2020-21) (Rs. in Crores) i Total Bond-Cum Legal Undertaking 1.11 ii Remaining

Value

of BLUT
given by entity

at the start of the Financial Year. 0.17 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) 0.03 v GST forgone on DTA procured goods 0.002 Vi GST forgone on DTA procured services 0.006 Vii Total (iv + v + vi) 0.038 Viii Remaining Value of BLUT
as at the end of the Financial Year [(ii+iii)

• (vii)] . 0.132 (G) Details

of
pending

Foreign Remittance

beyond

Permissible period, if any To
cross-check

the

sam@
and verify

whether

necessary permission
from AD Bank / RBI has been obtained. NO I (H) i (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. NO (b) Whether

all
Softex

has
been certified,

if so till
which

month

has the
same

been

certified.

If
not, NA 183 183

provide

details

of the
Softex

and reasons for pendency. (C) Whether

unit
has
filed
any
request for Cancellation of Softex NA (I) Whether

any

Services

provided

in DTA / 8EZ/EOU/STPI etc. against payment in INR in r/o IT/ITES Unit during the period. If
yes,
details

thereof

(year

wise details to be provided) NO (J) Is
the
unit- sharing

any
of
their infrastructures with
other
units or are
utilizing

infrastructure

of another unit
in the same or other SEZ. If so, details thereof, including

the details of the unit
with
whom the sharing

is
being

made,

and
the payment terms If approval

for sharing of common infrastructure

has
been

obtained from UAC / DC office, the date of UAC / Approval letter to be indicated NO (K) 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) 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? NO 184 184

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 (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 18.07.2021 to 17.07.2026 Findings 1. This is the 5th year of the block period 2016-17 to 2020-21. 2. The unit

has
achieved

export

revenue

of Rs. 0.82
Crore
as against

projected export of Rs. 1.79 Crore i.e. 45.81oA during the period for FY 2020-21. 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. 1 18% is positive. 6. Pendency Foreign Currency Realization is NIL. 7. There

is no Labour dues & Legal
cases, pending

against

the
unit

in estate section. 8. There is no CRA Objection pending. g. There is no SCN is pending. 10. The APR for the
Financial Year 2020-21

has
been
filed within

stipulated time period. 185 185

ANNEXURE

• Al EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIAL YEAR 2016-17 to 2020-21 UNIT NAME

M/s. Ashir Services Pvt Ltd (Formerly Know as Anchorcert Analytical India Pvt Ltd) Date of Commencement

18.07.2016 ILOA No.SEEPZ-SEX/IA(l)/NUS/SERVICE/04/2015-16 dated 29.09.2015) LOA BLOCK PERIOD

• Existing 2016-17 to 2020-21 Monitoring Period

• 2020-21 (Rs. In lakhs) Export aialue as per IMPORT value
  as per- ?JFE 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 Amortise d value as per APR Rs. In Lakhs. Amortised value of CG 10% OS per rule 53 of SEX Rules. APR-data (Raw material consumed +amortised+O utflow ) APR-data as per verification (Raw
  material consumed +amortised+O utflow ) Projected Foreign exchange earning As per APR After Verificati on os per Rule 53 of SEX Rules. On Cumulati ve 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 (6) 4A(h)+(9)+APR (5) APR (7) (4-11) 2016-17 to
   201!) 20 283.37 502.70 23.20 142.01 142.01 2020-21 82.49 0.00 82.49 8.72+0.00 8.72 34.25 34.25 34.25 34.25 48.24 48.24 190.25 Total Achieved 82.49 0.00 365.86 502.70 8.72 34.25 34.25 34.25 34.25 23.20 48.24 190.25 190.25 186 186

ad by the Unit. iir Services Pvt Ltd (Formerly Know as Anchorcert Analytical India Pvt Ltd) 16 (LOA No. SEEPZ-SEZ/IA-I/NUS/SERVICE/04/2015-16 date 29.09.2015) to 2020-21 16-17 17-18 18-19 19-20 20-21 100/O 100/O 100/O 10"/O 100/O 34.24 34.24 34.24 34.24 34.24 0.01 0.01 0.01 0.01 0.00 0.00 0.00 0.00 0.00 0.00 34.24 34.25 34.25 34.25 34.25 187 187

OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT
OF INDIA, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a. Proposal:

Application received from M /s. Quinnox Consultancy Services Pvt. Ltd. Unit-II for deletion of location i.e. Unit No. 166, SDF-Vl, SEEPZ-SEZ admeasuring a total area 837 sq.mtr. and addition of location into M/s. Quinnox Consultancy Services LTD. UNIT - III. b.
SpecificIssueonwhichdecisionofACisrequired:- Approval for deletion of location i.e. Unit No. 166, SDF-Vl, SEEPZ-SEZ admeasuring a total area 837 sq.mtr. of M/s. Quinnox Consultancy Services Pvt. Ltd. UNIT - II and addition of location into M/s. Quinnox Consultancy Services LTD. UNIT - III. c. RelevantprovisionsofSEZAct,200S&Rules,2006/Instruction/Notification:- Proviso

of Rule 19 (2) of SEZ Rules
2006 "Provided

that the Approval Committee

may also approve proposals for broad banding, diversification, enhancement of capacity of production, change in item of manufacture or services activity if it meets the requirement of Rule 18". Other Information:

Name of the unit M/s. Quinnox Consultancy Services Pvt. Ltd. UNIT - II M/s.
Quinnox
Consultancy Semices Pvt. Ltd. UNIT - III 'Location Unit No. 107,
Multistoried

Building and Unit No. 166, SDF-Vl, SEEPZ-SEZ, Andheri

• (East) -400096 Unit
  No. 169,
  SDF-Vl,
  SEEPZ-SEZ, Andheri
• (East) -400096 Area Unit No. 107 804 Sq. mtrs Unit No. 166 837 Sq. mtrs i Unit No. 169
  i 536 sq. mtr.
  i LOA No. & Date SEEPZ-SEZ/IA-I/ APL/SW-009/2007

OS/7464 dated 12.10.2007 SEEPZ-SEZ/IA-I/ APL/SW-08/2011- 12/14213 dated 14.09.2011 as amended Item(s) of manufactureO Development of Computer Software Development of Computer Software Date
of
commencement

of production 28.07.2008 01.04.2014 Validity of LOP 31.03.2028 31.03.2029 Execution of BLUT Yes Yes Outstanding Rent dues NIL NIL Labour Dues NIL NIL Validity of Lease Agreement Unit No. 107 I Sub-lease agreement

is registered

for 95 years w.e.f. 08.02.2008 i Unit No. 169 I I Sub-lease agreement

is registered for 5 Years
i.e. 01.04.2019

to 31.03.2024 Unit No. 166 I Sub-lease agreement

is registered

for the
period

of 01.04.2023

to 31.03.2028 188

Pending CRA Objection, if any (Unit I &V) NIL NIL Pending Show Cause Notice/ Eviction Order/ Recovery Notice/ Recovery Order issued, if any. NIL NIL Details of Projections of Unit // / Unit no, 107 & 166] arq as /o//oys :- (Rs. In lakhs) Sl. No. Particulars Approved Projections of 5 years 2023-24 to 2028-29 Approved Projections of 4 years 2024-25 to 2028-29 Proposed Projections on deletion of location for 4 years 2024-25 to 2027-28. Rs. In Lakhs Rs. In Lakhs Rs. In Lakhs US'OOO 1. FOB value of exports 16,600.00 13600.00 5440.00 6514.97 2. Import of Machinery 10.00 8.00 0.00 0.00 3. Import

of
Raw
Material

and components 4. Unused
Jewellery
for Repair/Remaking Return 5. Import of Spares & Consumables 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 30.00 25.00 20.00 23.95 14. Amount of interest to be paid on ECB 15. Any other payment 16. Total (2 to IS) 40.00 33.00 20.00 23.95 17. NFE (1-16) 16560.00 13567.00 5420.00 6491.02 @*Observed that there is a dovnward projecticns on deletion of location 189

Monitoring of Performance M /s. Quinnox Consultancy Services Pvt. Ltd. UNIT - II Actual export imyort performance [Rs. In lakhs]: Export Import of PM + Spares Import of CG Year Projected Actual Projected Actual Projected Actual 2018-19 3225.60 1930.41 0.00 0.00 go.oo 0.00 2019-20 3280.90 1896.89 0.00 0.00 130.00 0.00 2020-21 3317.76 2207.13 0.00 0.00 150.00 0.00 2021-2 3373.06 3643.18 0.00 0.00 100.00 0.00 2022-23 3409.92 4529.45 0.00 0.00 130.00 0.00 Total 16607.24 14207.06 0.00 0.00 600.00 0.00 NFE Status :- Year NFE (Rs. In lakhs) on cumulative basis 2018-19 1857.40 2019-20 3710.88 2020-21 5849.52 2021-2 9421.26 2022-23 13743.36 The proposal of the unit for monitorirg of performance was placed before the Approval Committee in its meeting held on 18.07.2024. After deliberation, the Committee noted the performance of the unit for the period 2018-19 to 2022-23, that the unit has achieved Positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006 DetailsofProjections ofUnitllTonadditionoflocation[i.e.Unitno. 166]areasfollows:- (Rs. In lakhsl Sl. No. Particulars Approved Projections of 5 years 2023-24 to 2028-29 [Unit no. 169] Proposed Projecttons on addition of location for S years 2024-25 to 2028-29 [Unit No. 166+169] Rs. In Lakhs US'OOO Rs. In Lakhs US'OOO 1. FOB value of exports 8500.00 10365.85 18,850.00 27,574.85 2. Import of Machinery 35.00 42.68 3. Import

of
Raw
Material

and components 4. Unused Jewellery
for Repair/Remaking Return S. Import of Spares & Consumables 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 190

Commission on export 13 Foreign Travel 50.00 62.34 125.00 149.70 14. Amount of interest to be paid on ECB 15. Any other payment 16. Total (2 to IS) 85.00 105.02 125.00 149.70 17. NFE (1-16) 8415.00 10260.83 18,725.00 22,425.15 Monitoring of Performance M/s. Quinnox Consultancy Services Pvt. Ltd. UNIT - III Actual export import performance [Rs. In lakhs] : Export Import of RM + Spares Import of CG Year Projected Actual Projected Actual Projected Actual 2019-20 1800.00 1792.00 0.00 0.00 40.00 0.00 2020-21 1890.00 1404.00 0.00 0.00 40.00 0.00 2021-22 1984.00 1226.00 0.00 0.00 40.00 0.00 2022-23 2083.73 1242.00 0.00 0.00 40.00 21.00 2023-24 2187.91 Yet to be scrutinized 0.00 Yet to be scrutinized 40.00 Yet to be scrutinized Total 9946.14 5664.00 0.00 0.00 160.00 21.00 NFE Status :- Year NFE (Rs. In lakhs) on cumulative basis 2019-20 1757.00 2020-21 3119.00 2021-22 4317.00 2022-23 5495.00 2023-24 Yet to be scrutinized The proposal of the unit for monitorirg of performance was placed before the Approval Committee in its meeting held on 31.05.2024. After deliberation, the Committee noted the performance of the unit for the period 2018-19 to 2022-23, that the unit has achieved Positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006. Reason /or de?etion.ldeletion gf location : (a) Change in the HR policy necessitating clubbing of resource of unit no. 166 & 169 (b) Projects

generating revenue from
Unit no. 169
& 166
is being managed by same
Project Managers, hence this change would help in better project management 05sqryqiions

:lf is to mention that the proportionate increase is more orless same as compared to the existing projections on addition of location. ADC
Recommendation :
Proposal

of deletion of location i.e.
Unit No. 166,

SDF-Vl,

SEEPZ-SEZ admeasuring a total area 837 sq.mtr. of M/s. Quinnox Consultancy Services Pvt. Ltd. UNIT - II and addition of location into M/s. Quinnox Consultancy Services Ltd. UNIT - III in terms of proviso of Rule 19 (2) of SEZ Rules 2006 is placed before Approval Committee for consideration. AAAAAAAAAAAAAAAAAA AAAAA A AAAA A 191

GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROV AL COMMITTEE a. Proposal: Application for transfer of asscts and liabilities from M / s. Aplab Limited into M / s. Ornagem Exports India I,LP. b. Specific Issue on which decision of AC is required: Proposal for Change of Entrcprcneurship and transfer 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 74 A of the SEZ Rules 2006. d. Other Information: M/s.
Aplab I,imitcd
letter dated 10.06.2024 has submitted the application for Change in Entrcprcneurship and transfer of assets and liabilities by M/s. Aplab I,imitcd into M / s. Ornagcm 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 furthcr

pcriod

of 5 years
has bcen granted vidc letter no. SEEPZ-SEZ/NUS/API,/ 144/94/VOL-IV/13210, dated 05. 10.2023 valid till 31.03.2028. the unit commenced production with 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. 4 LOP No. &, Date 8/7/77-EPZ, Datcd 21.12.1977
as amended Renewal

of LOA for
a further period of
5 years

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. 5 Item of Manufacture/Trading Oscilloscopes,

Solar

PV
Modules, 'USP/Power conditions Load, Voltage Regulator,

Isolation

Transformer, 'Earthing

Kit,
Power

Supplies, Inverters,

Voltage

Controllers

&, 203

Regulator,

Generator,

Transformer, Miniature

Plain
Papcr })rinter,

Other Instruments-I,ogic probe,

Electronic Circuit Trainer, Data Mark "X" Claim I,ottery

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 6 Date

of
commencement

of production 01.06.1978 7 8 L_O_P v_a_li4__upt_o_

---

_ Outstanding Rental ducs if any 31 .03.2028 Rs. 4,62,553/- as on 02.08.2024 9 Sub-lcasc Agreement Validity Monitoring Performance Sub-lcase agreement registered w.c.f. 0_1_.0__4__.2_023_ to23__1_.03.I_O_2_8______________l The monitoring performance of thei unit was placed before the Approvali Committee

in
its
meeting held

on 23.08.2023.

After

deliberation, Committee noted the
performance

of the unit
for the period 2020-21

&, 2Po0s2ilti-v2e%JFaES fohnccuunm'u'lhataivdcabcahs'iesv terms of Rule 54 of SEZ Rules, 2006.

10 M / s. Ornagem Exports India LLP has stated that 1.
The
company

is
engaged

in
thc
business

of manufacturing

of Gold, Platinum

and
Silver

Jewellery

studded

with
Lab
Grown diamond,

cut
& polished diamond, previous and semi-precious stone. 2.
Thc company aims to establish its reputation as "Quality Pcople with Quality Products" they have do cxpcrienccd &, visionary Sales &, Marketing teams with zeal to work, having great ability to understand customer needs. The export performance of M/s. Aplab I,imited during the last 5 years block and current five years block upto 31st March 2028 has been as under a Year Value (Rs. In La 8h s) 2018-19 2019-20 2020-21 336.96 2021-22 2022-23 2023-24 265.90 442.49 669.00 They have achieved positive Nct Forcign Exchange (NFE)
during the last block of 5years as wcll as current block i.c. 2023-24 to 2027-28. The unit
has
inform that their only customer

M/s.
Findal U.K has discontinued 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. 204

They have negotiated with M / s. Ornagem Exports India I,LP, a Jewellery unit having

its registered

office at situated

at 704-J,

Solitaire, Planetaria Complex, Behind Maharashtra Nagar SS New Link Rd, Bhayandcr west, Thane-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 Mrs. Amrita P. Dcodhar Chairpcrson & Managing I)irector Mr.Miten Vipul Gcria I)artner Dr. S.K. Hajela Additional I)irector Mr. Ravindra Vikaram Rathorc Partner Mr. Sanjay N. Mchta Independent I)irector Miss. Uma Balakrishnan Independent Director

• The details of Shareholding Pattern of both the firms are as follows: LIST OF SHAREHOLDING PAffERN OF THE COMPANY :- M/s. Aplab Limited Name of the Share holders No. of Shareholders No. of shares % of Share Corporate Bodies 38 86821 0.78 Corporate Bodies (Promoter Co.) 2 24754 1 2.23 I)irectors (RAC) 1 6404364 57.75 Directors (Trust) 1 275606 2.49 Mutual Fund 4 2300 0.02 Non-Resident India 150 100342 o.gi Promoters 1 goooo 0.81 Public oggq 3883026 35.01 Total

5191

11090000 100.00 M/s. Ornagem Exports India IiLP I Name of the Share holders Share of fixed Capital (%) Amount (Rs.) Mr.Miten Vipul Gcria 50 5000 Mr. Ravindra Vikaram Rathorc 50 5000 Total 100 10000 205

DET AILS OF COST OF PROJECT 8r, MEANS OF FINANCE OF M/S. ORNAGEM EXPORT8 INDIA LLP. Figures in Lakhs 8r. No. Particulars Amount 1 2 l)lant &, Machinery Indigenous 100.00 150.00 Imported 50.00 3 Interior Work & Electrical etc. 100.00 4 Furniture & Fixtures 5 Air-Conditioning 6 Other Assets &, Security 7 Working Capital 100.00 Total Cost 350.00 Means of Finance (A) Foreign I)irect Investment (FDI) NIL 200.00 150.00 Total 350.00 The detailed projections of taking over of assets &i liabilities are as under: 8r. No. Particulars M/s. Aplab Limited Approved for 5 years 2023-24 to 2027-28 (1US$=RS. 81.90) M/s. Ornagem Exports India LLP Proposed for 5 years 2024-25 to 2028-29 as per Rule 74 A (1US$=RS. 83.49) Rs. In Lakhs US'OOO Rs. In Lakhs US'OOO 1. FOB value of exports 2250.00 2747.00 10765.00 12893.76 2. Foreign Exchange outgo ON 3 Import of Machinery 0.00 0.00 150.00 179.66 4. Import

of
Raw

Material

and components 450.00 545.00 7535.50 9025.63 5. Used, unused and broken jewellery for remaking,

remelting,

Royalty &, Repairing (10%) 753.55 902.56 6. Import of Spares &, Consumables 0.00 0.00 50.00 59.89 7. Repatriation

of
dividends

and profits to foreign collaborates 8. Royalty g. Lumpsum Know how fee 50.00 s9.89 10. Design &, Drawing fees 11. Payment on training of technicians abroad 12. Commission on export 13. Foreign Travel 100.00 :i_ IC).77 14. Amount

of interest

to be paid
on external

commercial borrowing/deferred payment credit (specif,y details) 15 Total (2 to 14) 450.00 545.00 8639.05 10347.41 16. NFE (1-16) 1800.00 2202.00 2125.95 2520.39 206

M/s. Ornagem Export India LLP has submitted the following documents:- 1.
}3rief Profile of the company. 2.
Projected Profit & Loss account balance sheet. 3.
Cost of Project and Means of li'inancc. 4.
I,ist of I)irectors and Address Proof. 5.
Details o'f' Shareholding Patterns of the company. 6.
Certificate of Incorporation. 7.
Copy of PAN Card. 8.
Copy of IEC. 9.
Self L)eclaration regarding none
of the directors

of the
company are involved in any case/violation of law or public policy. 10. 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 be taken over by the incoming unit. Rule 74 A stipulates that:-Transfer of assets by SEZ units upon thcir exit :- Unit may apt out of SEZ by trans/ernng

its assets and liabilities

to another person by way of transfer of ownership including sage of SEZ umts subject to following conditions :- a. Unit has held a valid LOA as well as lease of land /or not less than a period of S years on the date of transfer b. Unit has been operational for a mtnimum 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 fulfils all eligibility criteria applicable to Unit and ; e. Appticable duties and liabilities if any as calcutated under rule 74 as well as export obligation of the transferor unit, if any shall stand transferred to transferee umt which shall be under obligation to discharge the same on the same terms and conditions as transferor unit. e.
Observation: The proposal of the unit was placcd before Approval Committee Meeting held on 07.08.2024

, the Committee deferred the proposal of transfer of assets as no representative was prcscnt to explain the proposal. The unit has not submitted the following documents: 1. Net worth of Partners of M / s. Ornagcm Exports India LLP. 2. Affidavit of signatory duly notarized on Rs. 100 stamp paper of M/s. Ornagcm Export India LLP. 3. IT Return of the company for last three years of M / s. Ornagem Export India LLP. 4. Undertaking for Pollution Control of M / s. Ornagcm Export India LLP. f. Recommendation : The proposal for transfer of assets and liabilities of M/s. Aplab I,imited into M/s. Ornagcm Exports India LLP in terms of Rule 74 A of SEZ Rules, 2006 is placed before the Approval Committee for consideration. 207