Agenda for Approval Committee Meeting for SEEPZ SEZ to be conducted on 25.09.2024
' r'iaz xi!'ir=t, M-'r SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI. $-dz 'i xvls'ia-i a'Ma :16eh a';'i ahi%;'i AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ-SEZ VENUE : Conference
Hall,
2nd
Floor,
The
Office of the Development
Commissioner,
SEEPZ-SEZ,
Andheri
(East), Mumbai-400
096.
'
: gsth ', 2024 DATE
: 25'h September, 2024 :11.30 A.M. '€ TIME :11.30 A.M. onwards 1
MEETING
OF
THE
APPROVAL
COMMITTEE
FOR
SEEPZ-SEZ
UNDER
THE
CHAIRMANSHIP
OF
DEVELOPMENT
COMMISSIONER,
SEEPZ-SEZ
ON 25fh September,
2024
INDEX
r@m
Agenda Item No f Subject Agenda Item No. 01 28.08.2024
- d
tm*'* @i Confirmation of Minutes of the last meeting held on 28.08.2024 A _ _ - A -
T i_ _ _
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flgeIl(la ILeIn INO. LL7: Hl '-n-l!,H €< Z H !=h -l € l=hl =a f'!II ! (1 =h (-l =h I m L!, H H + ql '14 Z I ! H ,%H ',l I €=16 I di € U zi:ja-i '=IIH 5au Application received from M/s. Cupid Diamonds Private Limited for setting up of a new unit in SEEPZ-SEZ. Agenda Item No.03 . ' '@ 'm' k ' * % 2 ai fu =isvZffl sl'?jz '
- '@"r II > Aug. 4t';%t';la ai=4-i -amn I Application for transfer of assets and liabilities from M/s. Quinnox Consultancy Services Limited
- Unit II into M/s. Infinity
Fine Jewellery.
Agenda
Item No.04
'.
f4*m;r m'
k d
' % ' mr Hani Application received from M/s. Vishal Diamonds for Third Party Repair. '
'%
rS
Th
rS
Th
r% r'
:
l
_
-l
Cs
_
hgenaa lIem 1NO.U,) e (-l d l!, h Q 'Hvl '11 !, < v< m (l '41 l < d I <l U Tffl 3T1'TT T m'
31T 'fi
'
%
mq-mw g$
@ 5 mw @ :
'
2024-25 k 2028-29 x 'i Pq -i=l1%.i
% TO
mr Hm Oi q 01.04.2024 k 31.03.2029 m '
'i
Application
received
from
M/s.
MSJPL
Jewellery
Private
Limited
for
increase capacity
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.
Agenda
Item No.06
%
*
u 'n <
% 2 @a
i (-n)
@
alel(.-l ',IH §all
Application
received
from M/s. Jewel Art (Unit-II)
for change in partners
and shareholding
pattern of the company.
_ %
__
__.x.
_. _l l __('
("% I)
n hgenaa item lNO.U / amq Qim,HAI(IIUM]'wl'fl$gR1-i =hl I-lzl<l-II =ti(-ill Monitoring performance of the unit holders as per the FSR [10 nos] attached. A AA A AA AA A A AAAA A A AAAA A AAAA AA AAAAAA AA AAAAA A 2
q<.mq,
qoqh
*
'
.m
@ m SEEpz SEZ % f$
- :i go "ffl
m
i MINUTES OF 190'MEETING
OF THE APPROVAL
COMMITI'EE
FOR
SEEPZ
SEZ
HELD
UNDER
THE CHAIRMANSHIP
OF
DEVELOPMENT
COMMISSIONER
ON 28th
AUGUST, 2024. gaiThz i -iis Name of the SEZ '-i SEEPZ-SEZ !bo 4mi Meeting No qgo 190" Date ?6.0,C.?0'?'g 28.08.2024 Members Present: fl Sr. No. ''s ';m Name of Members V a € Designation m Organization _ fl
__CL
_fIl
_
l'i
1
'ffl.
ffi.
'n. ','ffl.
f
Sliri. C. P. S.
Chauhan
q.
ICICi)la alqTh,
Jt. Development
Commissioner,
-m
SEEPZ-SEZ.
_
r
'
._C
_L
_D
r
rS m ff 3 & RlCi)< Cl-ll=!-II(-kJ . '161N 'ffi n 2 "71. It-16< LIIUIE!W;' Shri. Leider Panicker ..:l "
' J -' Joint Commissioner Income Tax "
" - "
'
.j
I
"
' - "
Nominee
of Income
Tax
office
Mumbai.
ri
rs
a a %
M--
__t
)y
__C!l__CL
3
-m. Tfl!,J f l
Shri. Himansliu
Dhar
Pandey
';3KT
<eTEt'5 [
Deputy
Director
DGFT
4,
% Efi [
Nominee
of the Additional
DGFT, Mumbai.
S
rs
('l !i_
___jC _ n
rs l%lM IC)(i)R-l alqTh, Jl3'n"g"T, % i' 4 "fll. ICI(-lhH i'leCt)< Shri. Vilas Kumatkar Officer (Industries) Nominee of Development Commissioner of Industries, GoM, Mumbai. _f('1
l'l asia< aiqi a'1si VlFffi % " % '
@ ' sr '= @ ' 5 -l 'II<I %!l"k;J)"=Ul-l Mrs. Meera Ramakrishnan
s5 "
0
Assistant
Commissioner
of
Customs
mffi % '4m 'ez&,
Nominee
of Commissioner
of Customs,
Air Cargo
complex,
Mumbai
__lj
'
_
.
_ -
_
!
6
'21. 9al< Cl<CleCt)<
Shri.
Prasad
Varwantkar
&
g
3TIqffi, -a I'-Jl -%hJ1
Deputy
Development
Commissioner,
SEEPZ- SEZ 3
she 'mr ',
, 4
, , ffi.
, mM, 0 *
%
%1
Cl
.ex_
Smt.
Rekha
Nair,
ADC,
Shri.
GS
Bhandari,
ADC,
Shri.
Manish
Kumar,
§EI0 GJlt-l-l &H '
m Tl
'IFT Til
ADC,
and
Hanish
Rathi,
ADC
also
attended
for
assistance
and
smooth
functioning
of the meeting.
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Item
No.
01:
Confirmation
c Minutes
of
the
189th
meeting
held
o
07.08.2024.
l'he
Minutes
of the 189th
Meeting
l'ield
o
07,08.2024
were confirmed
with consensus
Committee
also directed;
a.
Monitoring
noted
of the respective
units
to be intimated
to the
Unitholders
b.
Specified
Officer
was direc'ted
to
inspect
the Unit
and examine
the
employment
vis-a-viz
exports
and
furnish
the report
c. Send a reminder to M/s. Pretty
Jewellery to furnish the extension
from
AD Bank
within
7 days
Agenda
Item
No.
02:Application
f Installation
of
Solar
Panels
on Roof Top
M/s. Gold Star Jewellery Pvt. Ltd
lahe unit
had
submitted
the application
f Installation of Solar Panels on Roof Top. 'Decision : After deliberation. the Committ 4
The
unit
had
submitted
the application i PROPOSED BROAD BANDING ITEM Sr. No. 1 Description of the items to be newly added Service Activity Diamond, CS & CZ Studded Gold, Silver, Platinum & Brass Jewellery attached with Nylon Cord, Braided Cord & Syntl"ietic Leather Cord. Proposed Capacity (Pieces) Existing Capacity ITC (HS) Classification 71131 Decision:
After
deliberation,
the
Committ
approved
the
proposal
of the
unit for Bro
Banding
of items
in
terms
of Rule 19
(2)
SEZ Rules 2006.
Committee
also directed
the Unitholder furnish a declaration
that they would r procure/import natural leather. Agenda Item No. 04:Application received from M/s. ZenstarJewellery LLP - Unit - II fo' Third Party Repair. 1. The Projected approximate volume of such repairs per annum wall be as follows: Description
of
items
Repaired
to
bePCS
to
Repaired
Gold Plain & Studded Jewellery
10,000 pcs
Silver Plain & Studded Jewellery
2000 pcs
Platinum plain & studded Jewellery
500 pcs
Copper /Stainless Steel/ Brass Plain
1000 pcs
& Studded Jewellery
Silver
Model
& mountings
Further
the unit
in their
letter
dated
following:-
500 pcs
US $1
01.OB.2024
has stated
the
be Approx
Repair cost Charges / Per PCS US $ 5 US $1 US $ 7 US $ 2 1. Repair activities are common as per existing set up production 5
No additional
Capital
goods required
3.
They will achieve
positive
NFE.
4.
They abide to follow
SEZ Rules,
Act & Public
notice
in this matter.
The said tl'iird party repair
is within
the approved
projection
of block deta
of 2024-25.
f-fmsf
% w
'r
@
<r;-t
m
';a
25.03.2010 %
4a '
51 %
'
% 2
qa m'n 'r
% '
"& @'4 -k 4 mm
'
- q
% vq d w-'i
's fWs'r fki mi%r;!'l J-I(. * 05: p % m -k_
.__ _1 _
'
ffi 7fR'T
W €
'
Hgi'
0
@ % fm m'>
'
m m'l< f'aci<ui
Pp-u-4ai< a:
Decision
: After
deliberation,
the
Committ
approved
the proposal
of third party repair
'i
unit
in
terms
of
Instruction
No. 51 dat
25.03.2010
issued
by
MOC&I
and
direct
the
unit
to
submi't
Form
F-I
with
nc
projection.
Agenda
Item No.
05:
Application
receive
rrom
M/s.
Rank International
fo r Capacit
Enhancement.
i"he
uCl'intyt
EhnahdansCuebmmeinttteadntdhteheapdpeltiac
cunaHear:
Description
of the
i
items
of
Manufactured
Approved
Capacity
(Pcs.)
Proposed
Capacity
(Pcs.)
Pendant
Chains
of Gold Platinum
Silver/Penz/ant
Chains
and
Chains
in Roll Form of Gold
Platinum
Silver
10,00,000
12,00,000
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
Projections:-
Sr.
No.
Particulars
Approved
projections
of 5
years
2019-20
to 2023-24
Proposed
Projections
for 5
years
2024-25
to 2028-2
Rs.In
Lakhs
US'OOO
Rs. In
Lakhs
US'OOO
1.
FOB valueof
exports
40,000
57,142.86
58,000.00
69,879.
2.
Foreign
Exchange
6
Outgo On 3. Import
of Capital Goods 250.00 357.14 300.00 361 .=M 4. Import
of Raw Material and components 35025.00 50,035.71 50,330.00 60,638.,! 5. Import
of spares Parts & Consumables 1075.00 1,535.71 920.00 11,08.4 6. Repatriation of Dividends Foreign Collaborators 7. Royalty 8. Lumpsum Knowhow fee g. Design
& Drawing fees 10. Payment
of training of Indian 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 otlier Payments (Specify details) 16. Total (2tol5) 36,375.00 51,964.29 51,575.00 62,138.!: 17. Net Foreign Exchange Earning in Five Years(1-16) 3625.00 5,178.57 6,425.00 7,740.9 7
Reason for inc-rease in capacity: Unit explained that increase in th capacity enhancement from 10,00,000 to 12,00,000
is due
to import
new technology
machines
however,
there
would be no additional
spac
reqitirement
tn mrhet the dpqirrhd
pmdurtion
The Committee
noted
that
tliere
is no need
(
broad
banding
and
only
ITC
HS
of th <4uct is required to be cha';4e: in LO fo rm.7lo8 to 3 in respect of in ro 4 'q m6:
Agenda Item No.
06: Application receive
3TTI
items in the LOP.
The details of the same are as follows:-
Increase
in the capacity /reduction
of capacity and deletion of items of
existing
LOP:
Sr.
No.
Items
of
Ma_ixufacture/T
rading
Approved
Capacity
(Indian
Rupees/Litres/Pieces)
Proposed
Capacity
(Indian
Rupees/Litres/Pieces)
1
DIAMONDS,
PRECIOUS
STONES,
SEMI-PRECIOUS
STONES,
COLOR
STONES,
GOLD CASTINGS,
SILVER
CASTINGS,
GOLD
FINDINGS,
GOLD CHAINS,
ALLOYS
Rs 417000000
Rs 1000000000
2
ALL TYPES OF CHEMICAI_,S
USED
FOR
JEl'VELLERY
MANUF
ACTURING
500000Ltrs.
100000
Ltrs.
3
ARTICLES
OF GLASS,
BEAKERS,
LAMP
2000 pcs
Delete
4
SAFETY
ITEMS, MASK, EAR
PLUG,
FINGER
COAT, BANDAGES, GOGGLE, HAND GLOVES 500000 pcs Delete 8
a -
_
a
_
_
_
m
w 'm7:
3TT'{
rlO ] % '@'e- m'4 'h g* *f' x 12.zTm!r k a(a'Avi f'€ l?-i2,=<- (=p @.
% I
'd ,gm 2022-23
*
% 'S
gsh * fi
'
'@ 2022-23
*
% 'S
iA
=m
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@ ti
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@
w
% 'mx Thu #c!ILII
i raq
q-p,'a,ags < 2022-23
*
%
2 '
*
b ';TTTT f TI?1T *@i
f_i__ _J:
. rTUF!T:T-TW!!!T
Efi € , r "r zozz-:,ah
% 2 ' % xtr w
'm,
'
@
'r
f2006i
f's4'i
'
my
v
.Cs___
_ _ . ' ' l € l ' '#
- 'l =!h f"rfsr % h
2022-234
% S " ' ' @ 'H % 2 mm 'mmr -i'l!'ea -iia =hi'e * I'm ' p 'di y
i,a.
f approved
the
proposal
for increase
i
capacity,
reduction
of capacity
& Deletion
c
Existing
items in the LOP.
Committee
also
directed
that trading
of good
will
be
within
SEZ
subsidiary/parents
unit nnlv. Aaenda
Item
No.
07
: Monitorin
perfoi'mance
of the
Unit holders
as per th FSRs [10 nos] attached FSR 12. Monitoring
Performance
of M/5 Allied
Digital
Services
Ltd.-
('Unit
nc
405)for
the period
of I year i.e. 2022-23.
-The unit
has
submitted
the APR for th
period
2022-23
duly
certified
by Cliartere Accountant. The export and import data fo the period 2022-23 was retrieved from NSD for cross verification with data submitted b them
in
the
APR
and
same
was
foun
satisfactory.
T) ecision:
After
deliberation,
the
Committe
noted
the
performance
of the
unit
for
th
lae'iod
2022-23,
as
the
unit
had
achieve
positive
NFE on cumulative
basis in terms
c
Rule 54 of SEZ Rules 2006.
l'he Committee
also directed
to initiate
actic
For issuance
of Show Cause notice
for delay
qubmission
of APR for the period
2022-23
ar
iion-filing
of SERF data on SEZ online.
FSR 13.
Monitoring
Performance
of M/
T-
(p
'@.
406)
% I
Allied
Digital
Services
Ltd.-
(Unit
nc
The unit
has
submitted
the APR
for th
2022-23$t
- rl
period
2022-23
duly
certified
by Chartere 9
r
r'
_ C
l
_. rs rs
%
r__:m'w-m*y
q
q,
'_
3
2022-23 a mm $ J -
*
gt'r v
%, ' ' '%
T
2006
*
T
5 4 %
'@4
my
vp
l
_ _ u ' Tfl II ' 0 '
- 'm3 =5}
j%@'r
(
%zo:z:z-z:i *
% fm ' WK ":=: : ';: p'mi
izi.'
'
% 4 "d
@
mR
am
2020-21,
2021-22,
2022-
236
:zo:x:i-za%
fm
xs'rr
*
i
"
';"r 2020-21,
2021-22,
2022-
23 ,* 2023-24 *
'ifm
mr
,a< qyn fiqi ti 2020-21,
2021-22,
2022-23
- 2023-24 @ % r8H
- mmn k *
y @ ' x 2 rrr, k % ';wq
% 2
'h mr
"T'21T
*
qA 4ti)e=ix-i* qiqr mi
'
';"r 'rmn % '
m *, ;ai '
@ m'q h * '
'
4 k
@
ti
Decision:
After
d.eliberation,
the Committe
noted
the
performai'ice
of the
unit
for th
period
2022-23,
as
the
unit
had
achieve
positive
NFE on cumulative
basis in terms
c
Rule 54 of SEZ Rules 2006.
The Con"imittee
also directed
to initiate
acti
for issuance
of Show Cause notice
for delay
submission
of APR for the period
2022-23
a:
non-filing
of SERF data on SEZ online.
FSR 14.
Monitoring
Performance
of M/S Himalayan Jewells LLP -for the period of years
i.e.
2020-21,
2021-22,
2022-23an
2023-24.
l'he unit
has
submitted
the APR for th
period
2020-21,
2021-22,
2022-23and
202.E
24
duly
certified
by Chartered
Accountan1
l'he
export
and
import
data
for
the
perio
2020-21,
2021-22,
2022-23and
2023-24 wa retrieved
from
NSDL
for
cross
verificatio
with data submitted
by tliem in the APR an
same was found
satisfactory.
2020-21,
2021-22.
2022- l'l':ie Committee
observed
tha't
there
is
les
exports,
and
tl'ie Unit
had
conveyed
thc Ll"iey are in the process of exit. l)ecision: After deliberation, the Committe noted
the
performance
of the
unit
for
th
period
2020-21,2021-22,
2022-23
and
202E
24, as the unit had achieved
positive
NFE o
cumulative
basis in terms
of Rule 54 of SE
Rules 2006.
10
' mi 202021 (6 , @qL 202122 The Committee also directed to initiate acti ''mf>*r;smi
and2022-23(delayby302days) y
i,s. " ';h FSR 15. Monitoring Performance
of M/i
Infinia Jewel Designs
LLP for the period i
1 year i.e. 2022-23.
The
unit
has submitted
the APR for th
period
2022-23
duly certified
by
Chartere
Accountant.
The export and import data fc
the period 2022-23 was retrieved
from
NSD
for cross verification
with data submitted
b
them in the APR and
same
was
foun
satisfactory.
T
% I * ,x
2022-23 *
% f$ "Th gtr
'@ri
"
0 2022-23
*
% %
'it
m '
' '
- ti " ' @ ' "w
% mw
% 2 q-iquAys a' 2022-23
- ;mk %
2 '
.*
k
m ,Th< qTh 4n'ltivi-icrs qiqi iiqii __:f-fhsf
%
';<,
'
'0
Decision:
After deliberation.
the Committe
2022-23
*
% 2 '
%
gsf'q v
'%,
'
@
' 2o06 % ' 5 4 % :
vn
___C
r
_ _ noted the performance
of the unit for th
period
2022-23,
as
the
unit
had
achieve
positive NFE on cumulative
basis in terms c
Rule 54 of SEZ Rules 2006.
The Committee
also directed
to initiate
action for issuance of Sliow Cause notice fo:t
shossring 'Zero pe:i-cent value addition'
'
W
Tff
ffl I
'
'@ as;p im
mtra
'asrf;'r
% fm mm mm
=sTh '
%
mW,
m% ''q
4 f'rfsr fmi
y is.'%4 4<<q !sa i_i *
FSR 16.
Monitoring
Performance
of M/= Sundaram
Jewellery
for
the
period
of
year i.e. 2022-23.
The unit
has submitted
the APR for th
period 2022-23
duly certified
by Cliartere
Accountant.
Tlie export and import data fo
the period 2022-23 was retrieved
from NSD
for cross verification
with data submitted
b
them
in
the
APR and
same was
foun
satisfactory.
mA'a 2022-23
@
% 1% "#
f
_Cl
rs
mail
'
'r 2022-23
@
% 'S
'm'!i
m m%
',ft3TR
ti 2022-23
*
%
% '
*
mm'a b * =,'iy
@
m
% q b % 'wx "#
% %
- w fw rrm ,* @
TT;!TTI 11
Tl':xe Conmtittee
also
directed
tlie
unit
submit
the relevant
documents
to
carry
c
detailed
examination
on
the value
additi
achieved.
FSR 17.
Monitoring
Performance
of M/5
Sidds Jewels Pvt.
Ltd.for the period of
year i.e. 2022-23.
The unit
has submitted
the APR for th
period
2022-23
duly
certified
by Chartere Accountant. The export and import data fo the period 2022-23 was retrieved from NSD for cross verification with data submitted b them
in
the
APR
and
same
was
foun
satisfactory.
Decision:
After deliberation,
the Committe
deferred
the perforn'iance
of the unit for th
riod
2022-23,
as
the
Unit
representativ
not
present
to attend
tlie meeting t clarify on the pending FE realization. FSR
Monitoring
Performance
c estern
Outdoor
Interactive
Pvt.
Ltd (Unit
I) for the period
of 4 years i.e.
201S
20, 2020-21,2021-22
and 2022-23.
The unit
has
submitted
the APR for th
period
2019-20,
2020-21,2021-22
and 202::
23
duly
certified
by Chartered
Accountanj
The
export
and
import
data
for
the
perio
2019-20,
2020-21,2021-22
and 2022-23 wa retrieved
from
NSDL
for
cross
verificatio
with data submitted
by them in the APR an
same was found
satisfactory.
12
fm:
f-fhsf
% w.
'
'0
Decision:
After
deliberation,
the Committe
noted the
performance
of the
unit
for th
period 2019-20, 2020-21,
2021-22
and 2022
23 as the unit had achieved
positive
NFE o
cumulative
basis in terms
of Rule 54 of SE
Rules 2006.
3T
TP-TR 'T{
mi '#'s * fWsr % % i. (i) 2020-21 * 2021-22 * ,& rHq =iifQa-= l'2q'iJ u #m'm f$ 'm.m 4-#if$' p 'l @Th 0 "
- f'rh
fi: i. y.l,40,129.56/- 'e
mi ii. i'iarn h @s-u -4 ct>4-qii'Qq'i ai<i mq % ''m
'i
,w
xg.%-4 '
m
1
'
i
(p
II) 'k
3m * d
3TeTfeT
2019-20,
2020-
2 1 ,*
20zx-:z2i
2
is'rr
*
i
'r 2019-20,
2020-21 ,* :zozl-2:4
mm % 2
'm'a
m<
ai<i qqii'Thn
ciil"Qch
Rq'iA !%cl
'@ ti m%
@
m
% iq '
'
*
2
_)-
-
-
- .
-
-
'L_ 4ffi2019-2U, 202U-:,?1 3TT';! zo:n-r:>* m& % 2 ' h :mm'a b
'
m
b
-@
-%
Gdi'N%)i-lCt) Llk-It Jh!II
',
f-fmsf
% w,
Tlxe Committee also directed office to :- i. initiate action for issuance of Show Cause notice for delay in submission of APRs for the period 2020-21 and 2021-22. The Committee directed the unit to i. clear the outstanding dues Rs. 1,40,1 29.56/- ii. justify on the utilization of space by employees vis-a-viz exports. FSR 19. Monitoring
Performance
of M/ Western
Outdoor
Interactive
Pvt.
Ltd
(Unit
II) for the period
of 3 years i.e. 201S
20, 2020-21
and 2021-22.
lahe unit
has
submitted
the APR
for th
period
2019-20,
2020-21
and
2021-22
dul
:ertified
by
Cliartered
Accountant.
Th export and import data for the period 201G 20, 2020-21 and 2021-22 was retrieved froz NSDL
for
cross
verification
with
dat qubmi't.ted by tl'iem in the APR and same wa round satisfactory. Decision: After deliberation, the Committe 2019-20, 2020-21
2021-22
noted
the
performance
of the
unit
for
th
13
cumulative basis in terms
of Rule 54 of SE
Rules 2006.
The Committee
also directed
to initiate
acti
for issuance
of Show Cause notice
for delay
submission
of APR for the period
2020-21
a:
2021-22.
The Co:inmittee
directed
the unit to justify
the utilization
of space by employees
vis-a-i
exports.
The unit
has submitted
the APR for th
period
2022-23
duly
certified
by Cliartere Accountant.
The export and import data fo tlie period 2022-23 was retrieved from NSD for cross verification with data submitted b them
in
the
APR
and
same
was
foun
satisfactory.
The
Committee
also
directed
the unit
t
clear the outstanding
dues of Rs. 1,40,130
2020-21a
% % mu period 2020-21 duly certified by Cl':iartere 14
f.-f
%
'm.,
@%
%
202o-21'a
:
%
rS "
%
'z*f'r
m
'
" *
T 2006 % ' 5 4 % '
mm;q *
_ __C
fl__
.. ' ' TE!5'm ml .
__a#
s
r
t
s 'ff
"Ta
'E'!U8:
"
f
a
"
('i
r'r
%
'-_
..
._
_ -
_.S..
ch&e%l! Glclavl 'Al4e
-II ';!'T
m;
mA'q ':
'
166,
-vi,
ay*qa4Th,g, Mm p
837 "#
=b t,
"&
"
'am '
'
cffav2Th
a('aAx l'€('Ae,s
4Pe-m @ 'mrq
'@0 "% 2 m> mx H,ri
'
A 4u4 i-i'im
*-
'
yiqae r€f'Pe,g
4k-II
J
'S
'
en, '
'm';q a
'
-@w
166,
-v
I
,
-,
'f
'p
837 "#
L -*
'
h 'rh # '
'
%
l
r
n
%i
a
%a
0
!
f ff la-cHlctN 'mleaeal al
-nx @ ' ';e .u ' 'T';!ItT ml : f-im*'r % 'q '@Th 8 ' 2006 % T ig (2) % y * , ' f'
n
S rs
%_
_C
jl
,Qe lell'le6 $-ltj-11 (fi ffl"t 3T
p
'@';m
166,
-v I ,
, '
"p
837 * x3b
, -& '
, '
'
'
t'PRe,g
4k-iII
@ 'vy
%
'mi4i
"
'T;if: m9: %ff <ziq fat?le,s <
Decision:
After
deliberation,
the Committe
n oted
the
performance
of the
unit
for th
period
2020-21
as the unit
had
achieve
positive
NFE on cumulative
basis in terms
c
Rule 54 of SEZ Rules 2006
Agenda
Item
No.
08: Application
receiv
from
M/s.Quinnox
Consultancy
Services
P-
Ltd.
Unit-IIfor
deletion
of
location
i.e. Ui
No. 166,
SDF-VI,
SEEPZ-SEZ
admeasuring
total area 837 sq.mtr.
and addition
of locatit
into M/s.
Quinnox
Consultancy
Services
LT
UNIT - III.
The unit had submitted
the application
M/s.
Quinnox
Consultancy
Services
Pvt. Ll Unit-II
for
deletion
of location
i.e.
Unit
I<
166, SDF-VI, SEEPZ-SEZ
admeasuring
a tot
area 837 sq.mtr.
and addition
of location
in
M/s. Quinnox
Consultancy
Services
Ltd. UN
III as per the details
specified
in the agend
I)ecision:After
deliberation,
the Committe approved
the
proposal
of
M/s.
Quinno
:onsultancy
Services
Pvt. Ltd.
Unit-II
fo
deletion
of location
i.e.
Unit No. 166,
SD:F
VI, SEEPZ-SEZ
admeasuring
a total area 83
sq.mtr.
and
addition
of
location
into M/'s Quinnox
Consultancy
Services
Ltd.
UNIT
TIIin terms of proviso
of Rule 19
(2)
of SE:
Rules 2006.
Agenda
Item
No.
09:Application
fc Lransfer to assel.s and liabilities from M/s. Apla Limited into M/s. Ornagem Exports India LLP. 15
e unit
had
submitted
application
fc
er of assets and liabilities
of M/s. Apla
Limited
into M/s. Ornagem
Exports
India LLP i
rms Rule 74A of SEZ Rules,
as per detail
low:
The details
of Directors
of both
the firms
are as fonows:
LIST
OF DIRECTORS/PARTNERS
OF THE COMPANY
:-
M/s. Aplab Limited
M/s. Ornagem Export India LLP Designation
Naine
Designation Name . Amrita P. Deodhar Dr. S.K. Hajela Mr. Sanjay N. Mehta Miss. Uma Balakrishnan Chairperson & Managing Director Additional Director Independent Director Independent Director Mr.Mit.en Vipul Geria Mr. Ravindra Vikaram Rathore Partner Partner
- The detans of Shareholding Pattern of both the firms are as follows:- LIST OF SHAREHOLDING PATI'ERN OF THE COMPANY :.. M/s. Aplab Limited No. of Sliareholders
No. of shares o/o of Share Name of the Share holders Corporate Bodies Corporate Bodies (Promoter Co.) Directors (PAC) Directors (Tnist) Mutual Fund Non-Resident India Promoters Public Total 4 150 1 4994 5191 86821 247541 6404364 275606 2300 100342 90000 3883026 11090000 57.75 2.49 0.02 o.g'i 0.81 35.01 100.00 M/s. Ornagem Export.s India LLP Name of the Share holders
Share of fixed Capital (%) 50 Mr.Miten Vipul Geria Amount (RS.) 5000 Mr. Ravindra Vikaram Rathore 50 5000 TOtal 100 10000 16
The detailed
projections
of taking
over of assets &
liabilities
are
under:
Sr,
No.
Particulars
M/s. Aplab
Limited
Approved
for 5 years
2023-24
to 2027-28
Rs. In Lakhs
US'OOO
Rs. In Lakhs
1.
FOB value
of exports
2250.00
2747.00
10765.00
2.
Foreign
Excl'iange
outgo
ON
3
Import
of Macliinery
0.00
0.00
150.00
4.
Import
of
Raw
Material
and components 450.00 545.00 7535.50 5. Used,
unused
and
broken
jewellery
for
remaking,
remelting,
Royalty
&
Repairing
(100/o)
753.55
6.
Import
of Spares
& Consumables
0.00
0.00
50.00
7.
Repatriation
of
dividends
aiid profits to foreign collaborates 8. Royalty g. Lumpsum Know how fee 50.00 10. Design & Drawing fees 11. Payment
on
training
of technicians abroad 12. Commission on expoxt 13. Foreign Travel 100.00 14. Amount of interest to be paid on external
commercial borrowing/deferred
payment
credit
(specify
details)
15
Total
(2 to 14)
450.00
545.00
8639.05
16.
NFE (1-16)
1800.00
2202.00
2125.95
m Export
LLP
ir 5 years
'.028-29
a
2 74 A
US'OOO
12893.7
€
179.66
9025.63
902.56
59.89
59.89
'* 19.77
10347.4
2520.3'
Committ
:r
of asse
auu
ua.uuuat.:i
ut
IVI/:5.
xpiau
iuiut.ed tO M Ornagem Exports India LLP in terms of Rt 74A of SEZ Rules, 2006 subject to conditi that the same will be effective only after e: of M/s. Aplab Limited under Rule 74 of S] Rules, 2006. 17
Committee also directed
that :-
LOA to be
given
to
M/s.
Ornagem
only
submission
of revised
Form
F
for
increas
rojections
as
confirmed
by the
applicant
e meeting.
e Meeting concluded with a vote of tlianks
to the chair.
BhalChandra Patil Date: 04-09-2024 17:14:17 18
Action Taken for Approval Committee held on 28.08.2024 *i%,a sa e. Agenda Item No.
I __x __c S'uUbe""--> ---('--('1
- rs Remarks '[ ,3ff "l"f 01 Agenda Item No. 01 28.08.2024 ?R'p?f-Cl) Ct)1%-l Ct)l L4121 Confirmation
of Minutes
of the last meeting held on 28.08.2024 I @02 Agenda Item No.02 "
mA'z ' @ w va -k **'i Application
for
Installation
of
Solar
Panel
on
Terrace Roof of
M/s. Gold Star Jewellery I'vt.
Ltd
Approval
letter
for
Solar
Panel
on
Roof
Top
issued
to Unit on 10.09.2024. @b,';$03 Agenda Item No.03 -a- @ # ';#f'="r's fk
d-ll=lt.-l SIIH pdlll Application
received
from
M / s.
Elysian
Designs
for Broad
Banding
of Items.
Approval
letter
for
Broad
Banding
of
Items
issued
to Unit on 11.09.2024. ,
_,,
_
_
j%
%
Th
('1
('1
(___
_ _
s
_
-._
._ _ _ _ _ L!,V161 Alq(j-l -1(!l< 04 Agenda Item No. 04 ' . ',='l '1 +d l( S< m k I l!,m Qta 'l I - %l u - 11 H "lm 'Hm " qg * : 'i Application
received
from
M / s.
Zenstar
Jewellery
LLP - Unit
- II for Third Party Repair. j .approva_t
+etter
zor
rrnra
party
issued
to
Unit
on 11.09.2024 ,os Agenda Item No. 05 . %- sr';w * ' 'mr Hm @ :k m*
' % T i Application
received
from
M / s.
Rank
International
for Capacity Enhancement
and broad ba_nding of items. Approval
letter
for
capacity
enhancement
and
broad banding
of items
issued
to Unit on 11.09.2024 I ,$ob Agenda Item No. 06 I
"
-n ( f) k B * ',
:k '
% mq-mq s mq * '
2024-25 k 2028-29 * f% psThq :s -i=n==h<ui
'i f§
'
mr 'Hi, @ 01.04.2024 'k 31.03.2029 x
m=7 @m
Application
received from M/s. Jewelcx 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. I Approval
letter
for
Increase
IcCaappaacc'it'y'
&,RedDueclIe"toinon
ooff Existing items
issued
to Unit on 29.08.2024. I i ,$oz
_ 'i
r
r'% r%
r't'i
r% rl5__ ia. Monitoring
noted a_nd I Aapnrlg Tf'po Nri
n7 J 12.!HH
Qmll4
141mdW
HlaM
Hlg- I letter
issued
to
unit
on
- -E,
-
- --A
-
- IJ.
l( @. 405) % 1 d qi 2022-23 @ % 1-1-IJO-9.2-024----
--
i b. Show Cause Notice issued. Q 'gRTffi "'FJ fl . Monitoring Performa_nce of M/s. Allied
Digital
Services
Ltd.-
(Unit
no. 19
_
1
r
r'% r'%
rYTh
r%
r%"_
a.
Monitoring
noted
and
J
ld.41Ha
Qmll4 l.4Mdt-1 € laM
It-l) €
letter
issued
to
unit
on
(i.
406) % I d ar
2022-23
*
$
fl___
_ _l _Cl .Cl . 11.09.2024 b. Show Cause Notice issued. l 'g'R 'f;T Wl FSR13. Monitoring Performance of M/s. Allied
Digital
Services
Ltd.-
(Unit
no. 406)for the period of 1 year i.e. 2022-23.
i=+.js4
8uiss-i
-jm
gsgsill4
4
a.
Monitoring
noted
and letter
issued
to
unit
on
-d *
;qm 2020-21,
2021-22,
2022-
z:ak zozs-zo% f$ 'gt;r @
i
. Monitoring
Performance
of
M/s.
Himalayan
Jewells
LLP for the period
of 4
years
i.e.
2020-21,
2021-22,
2022-23
and
2023-24.
11.09.2024
b. Show
Cause
Notice
issued.
15.4sff 4r;'!ir;'lsi vis r'ani=s-i qsqsa 41
' a.
Monitoring
noted
a_nd
d qm
2022-23
@ % 'FO =d wqm @ i . Monitoring
Performance
of M/s. Infinia
Jewel
Designs
LLP
for the
period
of 1 year i.e. 2022-23.
Et;:,2:;Hed- to unit
on
: b. Show
Cause
Notice
issued.
I
FSR16. Monitoring
Performance
of
M/s.
Sundaram
Jewellery
for
the
period
of 1 year i.e. 2022-23. . Monitoring
Performance
of M/s. Sundaram Jewellery for the period
of 1
year i.e. 2022-23.
Monitoring
noted
and
letter
issued
to unit
on 11.09.2024
to
submit
the
relevant
documents
to
carry
out
detailed
examination
of value
addition.
rz.'
f
@
'
% I
IMthoeniutonr1itngdefeprerref
cleetteor"
ari
2022-23
*
% '
@ 'i _FSR17. Monitoring Performance of M/s. issued to unit on 11.09.2024 to update on the pending FE realization. 20
________.
.
..
,
. ,
,
I a.
Monitoring
noted
a_nd J 18.W'
ahd&4R =4&(141=f&=:1
',lll=l._
i letter
issued
to
unit
on Pi"4:2< (y(';l.i i) 'i +'d @ ' v 2019-20, 2020-21, 2021-22 k 2022-23 % 2 ';'ih '@ i . Monitoring Performance of Western Outdoor
Interactive
Pvt.
Ltd.
(Unit
I)
for
the period
of 4 years
i.e.
2019-20,
2020-21, 2021-22 and 2022-23. 11.09.2024
to
clear
the outstanding
dues
Rs. 1,40,129.56/- and justify on the
utilization
of
space
by
employees
vis-a-viz
exports.
b.
Show
Cause
Notice
is
issued.
_________,,,.
,
. ,
,
I a.
Monitoring
noted
and I ffi 19.?T;!TU 9
al&t__eR a.:l!l==t&=l
!I
€CI&
I letter
issued
to
unit
on I Pi"j'2s (yi";laff)'$3m*vi20l9-20,
_ A__
-:l_ .Cl___
_____ '_ _Cl
. 11.09.2024
to justify
on
t_he
utilization
of
space
by pt'nzlritypi-e
tyie_>_ty;a;r
p'vyrir+e I I I 2020-2 l 3TR: 202 l -22'ffi m"g '%'l";'T € fl FSR19.
Monitoring
Performance of M/s Western
Outdoor
Interactive
Pvt.
Ltd. (Unit
II)for
the
period
of 3 years
i.e. 2019-
20, 2020-21
and 2021-22.
u A 11 H 1 i.y J (0 (a i_i V Q i_i - a- V 1 b
(ajJH
ig 1 La
b.
Show
Cause
Notice
is issued. I
-.. . l('
)
.
,
,
I' Monitoring
noted
and
letter
I
J20."'
nl&&ZR
=q&(141+e.l
'jll=:16
i issued
to
unit
on
Pf2z (4P.i II) 'i s d q
2022-23 @
, $fJx=if=r*i
.
Monitoring
Performance
of M/s Western
Outdoor
Interactive
Pvt.
Ltd.
(Unit
II)
for the period
of 1
ycar
i.e.
2022-
123.
11.09.2024.
I
I
I
.____-..
,,.,,..,
IiMonitoring noted and letter I i J 21. 3TlTRT"'{ g ffl ffli'
I issued
to
unit
on
I
1,
.
,
.,
_, ,,, ,
a",
Ii-i-:i-.-6g-.zox=+-.-
'H g==t(!-l.:! g-11ml&-tlH
llg'TT8.:! ml4-ld4 =h -11H H '
m) '$ I d ;q
2020-210
'
%
fJ xs'rr 'mi
.
Monitoring
Performance
of M/s
Ashir
Services
Pvt
Ltd.(Formerly
Known 21
as Anchorcert
Analytical
India
Pvt
Ltd)for
the period
of 1 year
i.e. 2020-21.
_ . _.. _ _ if
..
l
.%
.('l
_
_ _ C_t'l
_ _
_
..;_ _
_ _ _ _ _ %_ U061 &l=4eJ-1 -1m< 08
'
-11 U
_ _ l_ Cl
____'
upprova_ ietter xor t_ransler of .....i.-
--A
1:.-L:1:i-:.-.-.
;-
y.-..__- Agenda item INO. U8 f 3T ' ' Rib, Q-V 1, $- 4,
p
837 -a -
%, *-
._ _9
%
r l)
i
'V
r%
I
'%
"}
III)
)
T)
asstas
aiiu
uauuiues
iri
cernis
of
Rule
74
A
issued
on I 3TI( H€ H Id'-llat'H aMlvdHl HlaR-l'sl '=lll<d lml!d4 %Hd- m # ': % ' ' mr Hmi Application received from M / s. Quinnox Consultancy Services Pvt. I,td Unit-II for deletion of location i.c. Unit no. 166, SDF- VI,SEEPZ-SEZ admcasuring a total area 837 sq.mtr and addition of location into M / s. Quinnox Consultancy Services Pvt. Ltd. Unit- III. l i I .
_ .
_ _
i
r
t)
t)
%
)
)
_
("
% r
%
r
a l'%
I
T
a
a
'
_.
_
_ _
_s
. _
q
rs
rs
rs
t"'+ rs
rs
ai
t4Ui61 &lqeH -I(St<
09
4-R-R-1
g'-dl=d IHI!._4 H 4el
al-Mu
l!=l-'l'llt,H ql4!1
T'l
'V
I"%
()
'%
A
'%
n
) )
% t) ILelner lSSuea On lj..0'J.kU:J'+ AgenCla item INO. U',I qHJH'll H 'In!l'lln!l d4R a-lam'll =h d€tlld(Ul =h h-R!, i Application for transfer to assets and liabilities from M / s. Aplab Limited into M / s. Ornagcm Exports India LLP. I l()I LaKC UVCI Ul a55e.L5 d_[lu liabilities. Letter
issued
on 12.09.2024
to
M / s.
Ornagem
Exports India
LLP
to
submit
the revised
Form
F for increased prqjections. 22
GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE IAPrpopproosvaallfCoormmittee The proposal of M/s. Cupid Dtamonds Private Ltmited for setting up of a new unit in SEEPZ-SEZ. Rule provision w.r.t SEZ Rules, 2006 SEZ Rule 17 & 18. ' Request of the company Application for setting up of New Unit in SEEPZ-SEZ for Manufacturer & Exporter Product to be warehouse/ service to be rendered I I I I I I I I
Item(s) Description I .I Capacity
(Not
i
required for i
service unit)
i
i
Units
I
i
ITCHS Code
I
I
I
Combination
Jewellery
of
Diamond/CZ
or
other
Precious/Semi-precious
Stones/Lab Grown Diamond
1500.00
I
I
Pieces
I
I
7113
I
I
Gold & Silver Mounting
Jewellery
10000.00
I
Pieces
I
7113
I
Plain/Studded Platinum Jewellery
5000.00
I
Pieces
I
'
7113
I
Plain/Studded Silver Jewellery
40000.00
I
Pieces
I
7113
I
Studded/Plain
Gold Jewellery
150000.00
I
Pieces
I
7113
I
I
Proposed
Location
of
applicant
in SEEPZ-
, SEZ
Admeasuring 876.50 sq. mtrs, at GJ-09, SEEPZ, MIDC, Andheri East, Mumbai-400096.
I
Other Information
The proposal
of the applicant
was placed
in the 189th
Approval
Committee
meeting
held on
07.08.2024
wherein
the Committee
deferred
the proposal
and the matter
to be discussed
with
the Liquidator
as the Sales Certificate
issued
by
the
Liquidator
mentioned "Land"
which
belongs
to
SEEPZ
Authority. It was also agreed that the rental dues of M /s. Shrenuj & Co. to be
cleared
by the Applicant
before
the next Approval
Committee.
I
' Additional
Information
I
I
In view of the directions
of the Approval
Committee,
the Applicant
was asked to pay
the rental dues of Rs. 13,15,699/- towards outstanding dues of M/s. Shrenuj & Co..
The applicant has made the payment of Rs. 13,15,699 /- on 23.09.2024. Further the
applicant
has furnished
a copy of the letter
addressed
to them by Liquidator
duly
clarifying and confirmation on the sale of Plot no. GJ-09. It has been clarified in the
letter dt.
07.08.2024
that the
Liquidator
has auctioned
the premises
i.e.
factory
building
erected
on lease land.
As Liquidator
has sold the building
built on leased
land which
was not separable,
the terminology
mentioned
in the e-auction
process
23
and in communications submitted earlier was "Factory Land & Bldg.".
It is not transfer of title of the said land in absolute terms.
Since all the land plots within
SEPZ belongs to SEEPZ/MIDC and M/s. Shrenuj ha<ring been sub-lease can transfer
only right
to use said land for balance
period
subject
to terms
of the sub-lease.
A revised
schedule
based on the said clarification
is also issued superceeding
the
earlier
Certificate
of Sale dt. 17.10.2023.
Clarification
letter
Copy attached.
The
agenda
alongwith
the requisite
documents
placed
in
the 189th
Approval
Committee
is attached
for reference.
Recommendation
Proposal of M/s. Cupid Diamonds Private Limited for setting up of a new unit in
SEEPZ-SEZ
for
Manufacturing
is
submitted
to
Approval
Committee
for consideration in terms of Rule 17 & 18 of SEZ Rules, 2006, 24
GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a. Proposal: Application for transfer of assets mid liabilities from M/s. Quinnox Consultancy Services Limited - Unit II into M/s. Infinity Fine Jewellery. b. Specific Issue on which decision of AC is required: Proposal for transfer of assets and liabilities from M/s. Quinnox Consultancy Services Pvt. Limited
- Unit II into M/s. Infinity
Fine Jewellery.
c. Relevant
Provisions/Instructions
and Orders:
In terms of Rule 74 A of the SEZ Rules 2006.
d. Other
Information:
M/s.
Quinnox Consultancy Services Pvt.
Limited - Unit II letter dated 16.09.2024 has submitted tlie application for transfer of assets and liabilities by M/s. Quinnox Consultancy Services Pvt. Limited
- Unit II into M/s. Infinity Fine Jewellery. M/s. Quinnox Consultancy Services Pvt. Limited
- Unit II was granted LOA No. SEEPZ- SEZ/IA-I/APL/SW-009/2007-08/7464
dated
12.10.2007,
as amended
for
development
of computer software.
The Unit commenced
its
operations
w.e.f.
28.07.2008
and the current LOA is valid till31.03.2028. Details are as under :- l Name of tlie unit M/s. Quinnox Consultancy Services Pvt. Ltd. UNIT
- II 2 Location Unit No. 107, Multistoried
Building
and
Unit
No.
166,
SDF-VI,
SEEPZ-SEZ, Ai'idheri
-
(East) -400096 3 Area iUnitNo. 107 i 804 Sq. mtrs i 3 LOP No. & Date SEEPZ-SEZ/IA-I/APL/SW-009/2007- 08/7464 dated 12.10.2007
Renewal of LOA for a fuither period of 5
years
granted
vide
letter
no.
SEEPZ-
SEZ/IA-I/NUS/APL/SW-003/1007
08/02599
dated 16.02.2021
i.e. 01.04.2023
to 31.03.2028
4
Item of Manufacture/Trading
Development
of Computer
Software
5
Date of coini'nencement
of production
28.07.2008
06
LOP valid upto
31.03.2028
69
' 07
iOutstanding Rental dues if any
' Nil
08
Sub-lease
Agreement
Validity
Unit No. 107
Sub-lease
agreement
is
registered
for
95
years
w.e.f.
08.02.2008
09
Monitoring
Performance
Monitoring
perfoririance
of tl'ie
Unit
has
been noted in tenns of Rule 54 of the SEZ
Rules 2006 up to the period 2022-23
by the Approval
Committee in its Meeting held on 18.07.2024. M/s. Infinity Fine Jewellexy a partnership firm vide letter dt. 16.09.2024
have mentioned their interest in taking over the assets and liabilities from M/s. Quninnox Consultancy Services Pvt. Ltd. {JNIT
- II and stated as follows :
Infiniti
Fine
Jewelleiy's
promoter
company,
B.Saraiya
&
Co, lias been a
well-
established
diamond
trading
company
for almost l'ialf a century. The partners are role
models within
the broader
diamond
and jewellery
industiy,
having excellent
relations
wit]i the owners of various
leading
jewellery
and diamond
companies
for a long time.
2)
Tl'ie export perfonnance
of tlie parent company,
M/s B.Saraiya
& Co. during
the last 3
financial
years is as under:
Year
Turnover
(Rs. In Lakhs)
Export
Sales (Rs. In Lakhs)
2021-22
867 4.44
5637.21
2022-23
7151.23
4821.51
2023-24
4560.55
2580.29
3)
Additionally,
one of the paitners
of B. Saraiya & Co., Siraj Saraiya, is also a founder
and paitner of another ixidependent
jewellery
manufacturing
factory
in the name of
M/s. Touclistone
Fine Jewelleiy
at Mumbai,
having an export turnover
of around Rs
10,600
laklis during
FY
2023-24.
Touchstone
is a
fine
jewellery
manufacturer
operating
outside
of
SEEPZ
for
more
than a
decade and
deals in
fashion
and
engagement
jewellery.
4)
Tlie applicant
has received
a commitirient
of expoit orders from tlieir US clients like
Royal Jewellery
Mfg Inc (USD $3 million),
Paramount
Gems (USD $4 million),
Big
Co
LLC
(USD
$500,000),
Shefi Diamonds
Inc
(USD
$200,000),
Allison
Kaufinan
(USD
$400,000),
Jewellery
Land
(USD
$3 million)
and
Variety
Gems
(USD
$500,000).
5)
Keeping
in mind the growing
international
demand for jewellery
and existing
network
of clientele,
tliey have decided
to set up a new unit witliin
SEEPZ-SEZ
and formed
a
new partnersliip
firm- M/s Ii'ifiniti
Fine Jewellery,
wliich
is wl'iolly
owned by family
members.
In order to meet the growing
demai'id, they have identified
and negotiated
with one of the SEZ units in SEEPZ-SEZ,
i.e. M/s. Quninnox
Consultancy
Services
Pvt. Ltd. UNIT
- n 70
The details of Directors of both the firms are as follows:- LIST OF DIRECTORS & PARTNERS OF THE COMPANY :- M/s. Quninnox Consultancy Senrices Pvt. Ltd. UNIT
- II M/s. Infinity Fine Jewellery Name Designation Name Designation Mr. Krishna Kumar Meenaya Poojary Wholetime Director Sh. Bharat Rasiklal Saraiya Partner Mr. Anin Singli Director Mrs. Chaitali Siraj Saraiya Partner Mr. Rajgurav Govind Slietli Director Sh. Siraj Bliarat Saraiya Parh'ier Sh. Sliail Siraj Saraiya Partner
The details
of Shareholding
Pattern
of both the firms
are as follows:-
LIST
OF SHAREHOLDING
PATTERN
OF THE COMPANY
:-
M/s. Quninnox
Consultancy
Services
Pvt.
Ltd.
UNIT
- II M/s. Infinity Fine Jewellery Name of the Share holders % of Share Name of the Share holders % of Share Quinnox Inc 99.99 Sl'i. Bliarat Rasiklal Saraiya 20 % Mr. Krishna Kumar, Ms. Priya Pereira Sh. Anthony Pereira, Mr. Ruth Noroxilia Singh Ms. Rekha Raj & Ms. Kavita Kapoor [Holding l no. of sliare eacli] 0.01 Mrs. Chaitali Siraj Saraiya 20 % Sh. Siraj Bliarat Saraiya 40 % Sl'i. Shail Siraj Saraiya 20 % Total 100o/. Total 100 %
Net Worth of the Partners
:
As on 31.03.2023
Sr. No_
List
of Partners
Value
[Rs. in
lakhsl
1
Sh. Bharat
Rasiklal
Saraiya
847.19
2
Mrs. Chaitali
Siraj
'
Saraiya
537.67
3
Sh. Siraj Bharat
Saraiya
1457.85
4
Sh. Shail Siraj Saraiya
, 134.14
,
71
Proposed Item of Manufacture :- Item Description ITC(CPC) Capacity Unit Studded/Plain
Gold,
Silver,
Platinum,
Brass, Titanium,
Stainless
Steel
Jewellery
with Diamonds [Natural &Lab grown], CZ, Precious & Semi-precious
colour
stones
and
synthetic
stones & pearls
7113
50000
Pieces
Cost of Proiect & Means of Finance of M/s. Infinity Fine Jewellery
(C/j Figures in Laks Cost of Project Sr No. Particulars Amount 1 Built-up Space/Self Financed 570.96 2 Plant & Machinery Imported 200.00 450.00 Indigenous 250.00 3 Futniture & Fixtures 60.00 4 Electrical Fitting 45.00 5 Improvement of Leasehold Premises 80.00 6 Other Assets & Security 20.00 7 Net Working Capital 425.00 Tota} Cost 1650.96 Means of Finance I I Internal accruals 1650.96 Total 1650.96
Proiectiotxs on taking over ofassets & liabilities are as under: Sl. No. Particulars M/s. Quinnox Consultancy Services Pvt. Ltd. Unit
- II [Unit No. 107] for the period of 2024-24 t6 2027- 28 M/s. Infinity Fine Jewellery Proposed for 5 years 2024-25 to 2028-29 (C/) (IUS$ = Rs. 83.50) Rs. In Lakhs US'OOO Rs. In Lakhs US'OOO
FOB value of exports
5440.00
6514.97
42,407.00
51,000.60
2.
Import of Machinery
0.00
0.00
200.00
240.53
:,
Import
of Raw
Material
aiid
components
28,837.00
34,680.70
4.
Import
of
remaking
aiid
remanufacturing
Unused/
used,
new,
broken jewelry goods
850.00
1022.25
5.
Import of Spares & Consumables
25.00
30.07
72
Repatriation
of dividends
aitd profits to foreign collaborates 7. Royalty 8. Lumpsum
Know liow fee 9. Design & Drawing fees 10. Payment of foreign technicians 10.00 12.03 11. Payment on training of Indiai' tech. abroad 12. Commission on export / discount 106.00 127.48 13 Foreign Travel 20.00. 23.95 127.00 152.74 14. Amount of interest to be paid on ECB 106.00 127.48 15. Any other payment 16. Total (2 to 15) 20.00 23.95 30,261.00 36,393.27 17. NFE (1-16) 5420.00 6491.02 12,146.00 14,607.34
Documents
furnished
by M/s. Infinity
Fine
Jewellery
:-
1)
Copy of SEZ online system generated
application
FORM
-F (Rule 17) of SEZ Rules 2006,
duly stamped
& signed in 5 copies (Request
ID112400005756)
2)
Break-up
details of Foreign
Exchange
Balance
Sheet.
3)
Brief
Profile
of the firm
4)
Projected
Profit
& Loss Account
& Balance
Slieet
5)
Details
of cost of project
and means of finance.
6)
List of Partners & its profit
sliaring
ratio.
7)
Copy of Paitnership
Deed dated 06.07.2024
8)
Copy of PAN Card,
copy of IEC &
copy of GSTIN.
9)
Net wortl'i Certificate
of all Partners of tl'ie firm.
10) Copies of tl'ie Balance
Slieet & IT returns of the Promoter
Company,
M/s. B. Saraiya & Co
for tlie FY 202]-22,
2022-23
& 2023-24.
11 ) Copies of tlie Balance
Sheet and P & L account
of M/s Torichstone
Fine Jewellery
for the FY
2021-22,2022-23
& 2023-24
12) List of imported/indigenous
CG & KM
13) Copy
of
Memoraxidum
of
Undertaking
dated 10.09.2024, duly executed between M/s Quinnox Consultancy Services Ltd and by their. 14) Undertaking in terms of Rule 74-A of SEZ Rules, 2006 for taking over assets and liabilities of Letter of Approval No. SEEPZ-SEZ/IA(I)/APL/SW-009/2007-08/7464 dated 12.]0.2007 as 73
amended issued to A4/s. Quinnox Consultancy Services Limited, located at Unit No. 107, Multistoried Bldg., SEEPZ SEZ. Attention is ixivited to Ru]e 74 A of SEZ Rules 2006 which stipu]ates that :-Transfer of assets by SEZ units upon tlieir exit :- Unit may opt out of SEZ by transferring its assets and liabilities to another person by way of transfer of ownership including sale of SEZ units subject to following conditions.'- a) Unit has held a valid LOA as well as lease of land for not less than a period of 5 years on the date of transfer b) Unit has been operational for a minimum period of 2 years afier commencement of production as on date of transfer c) Such sale qf transfer transaction shall be subject to approval of the Approval committee d) Transferee fulfils all eligibility criteria applicable to Unit and," e) Applicable duties and liabilities if any as calculated under rule 74 as well as export obligation of the transferor unit, if any shall stand transferred to transferee unit which shall be under obiigatiorx to discharge the same on the same terms and conditions as transferor umt. e. ADC Recommendation : The proposal for transfer of assets and liabilities of M/s. Quinnox Consultancy Services Pvt. Limited
- Unit II into M/s. Infinity Fine Jewellery in terms of Rule 74 A of SEZ Rules, 2006 is placed before the Approval Committee for consideration. 74
GOVERNMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAI ECONOMIC ZONE, ANDHERI (EAST), MUMBAI AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a. Proposal:
Application
received
from M/s. Vishal
Diamonds
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,
2006/Instruction/
Notification
:-
In terms
of Instruction
No. 51 dated 25.03.2010
issued
by MOC&I.
d. Other
Information:
M/s.
Vishal
Diamonds
was
granted Letter of Approval No.
SEEPZ-
SEZ/NUS/APL/GJ/314/03-04/451-455
dated
28.08.2003
as
amended
for
manufacturing
for Studded
gold jewellery
with cpd and polished
diamonds
precious
& amp;
semi
precious
stones
/silver/
gold
etc. The unit
has
commenced
production
w.e.f.
18.08.2004.
The
validity
of
LOA
is
upto 31.03.2024.
I
Name of the Company
M/s. Vishal Diamonds
2
Location
Unit
No.
05, Tower-I,SEEPZ++,
SEEPZ-SEZ,
Andheri
(East)
3
Area
164 sq. mtrs
4
LOP No. & Date
SEEPZ-SEZ/NUS/APL/GJ/31
4/03-
04/451-455
dated 28.08.2003
as
amended
5
Items
of Manufactures
Approved
Capacity
(PCS)
Proposed
Capacity
(PCS)
a)
Studded
gold jewellery
with
cpd and
polished
diamonds precious
&
amp;
semi precious
stones/
silver
/gold etc. 55000 PCS 55000 PCS 133
6 Date
of
Commencement
of Production 18.08.2004 7 Validity of LOA 31.03.2024 Further
the unit
has also requested
for Instruction no. 51 and provided the details annual basis and the details are as under: third
party repair in terms of of the quantity and the value on Sr. No. Description of Items to be repaired Approximate PCS to be Repaired Approx. Labour Charges [Rs. in Lakhs] 1. Diamonds
Studded Gold/Silver
or
Platinum
,Jewellery
5000 Pieces
Apprx.
139.00
Projections
Sl.
Details
2 '
'q *p
- _ ___,
5 -d 2024-25
@ 2028-
.,.
A
n
n
No.
(J)
Existing
of 2 years
(approved)
2022-23
to 2023-
24
29 $ l('l(! Q'ulkld
Proposed
for
5 years
2024-25
to 2028-29
v.
@
Rs. In
Lakhs
US'OOO
v. -
@
Rs. In
Lakhs
US'OOO
1.
i'-iqfa mi gs;.g'lJ1
';1,v4
FOB value
of
exports
1150.00
1533.33
2750.00
3313.25
2.
qt4
e
Import
of
Machinery
0.00
o
30.00
36.14
3.
d 'w .* '
n
3mTf'd
Import
of Raw
Material
and
components
630.00
840.00
1308.00
1575.90
4.
=@i h ';x
'
*
Import
of Spares
& Consumables
6.00
8.00
12.00
14.46
5.
Remaking/repair
of exported
goods
(inclues
third
party
repairs
jewellery
60.00
80.00
378.00
455.42
6.
j
_ (l
"i
P=.i'i =l='l
luell
a6!1
134
sr .*
a Repatriation of dividends and profits to foreign collaborates 7. ' Royalty .a
C
6.
W
l
4
'n
Lumpsum
Know
how fee
g.
'
:b '@r
Design
& Drawing
fees
_
f
(%
('i ('s
V IU. T€ '?II (W)-lllel=!-l-11
Ci)l
'
Payment
of
foreign
technicians
11.
Msi @ =m'%
%
f'ieror w
Payment
on
training
of Indian
tech. abroad
12.
v 'dsrr
Commission
on
export
13.
fmsr mm
Foreign
Travel
10.00
12.05
14.
v =3yrw *
vii-'l Cll(-II mlvl <ii'0
Amount
of
interest
to be paid
on ECB
15.
@
=3y
Any other
payment
16.
?
TOtal (2 tO
15)
696.00
928.00
1738.00
2093.98
17.
NFE (1-16)
454.00
605.33
1012.00
1219.28
Attention
is invited
to Instruction
no. 51 dated. 25.03.2010
issued
by
MOC&I
may be seen wherein
a procedure
was instructed
to be followed
by
all
G&J
units
in
future
for
bringing
in jewellery,
broken jewellery
for remaking,
remelting
and repairing
like
maintain
of register,
filling in the 135
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 Unit holders
to strictly
follow
the procedure.
e. ADC's
RecommtaiaaLiuii:
The request
of the unit for Third
Party Repair
in terms
of Instruction
no.
51
dated
25.03.2010
is
placed
before
Approval
Committee
for consideration. 136
GOVERNEMENT OF INDIA OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI A A A AA A AA A A A A A A AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a) Proposal: Application received from M/s. MSJPL Jeweller5r Private Limited for increase capacity of existing items in the LOP alongw'th
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
existing
item 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
&i 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,
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.
MSJPL
Jewenery
Private
Limited
was
granted
Letter
of
Approval
No. IA(I)/NUS/APL/GJ/290/02-03/2257, Dated 31.03.2003 as amended for Studded Brass Jewellery, Studded Alloy Jewellery, Rubber Mould, Wax PCS, Resin PCS, Plain &, Studded
Gold
Jewellery,
Plain
&,
Studded
Silver
Jewellery,
Plain
&,
Studded
Platinum
Jewellery,
Plain
&
Studded
Palladium
Jewellery, Jewellery Studded with Labgrown Diamonds,
Semi Polished
Diamonds
for Making
Final Cut and
polished
Diamond.
The unit
has commenced
production
w.e.f. 01.05.2004.
The
validity
of LOA is upto 31.03.2024.
Sr.
No.
Heading
Details
1
Name of the Unit-
M / s. MSJPL Jewellery Private Limited
2
Location
Plot
No.
18,
SEEPZ-SEZ,
Andheri
East, Mumbai- 400096. 3 Area 4000 sq. mtr 4 LOA No. &, Date- IA-(I)/NUS/APL/GJ/290/2-03/2257, Dated 31.03.2003 as amended 5 Authorized Operation- Studded
Brass
Jewellery,
Studded
Alloy Jewellery, Rubber
Mould,
Wax
PCS,
Resin
PCS, Plain FSr,
Studded
Gold Jewellery,
Plain
&, Studded
Silver Jewellery,
Plain &, Studded
Plati_num
Jewellery,
Plain
&, Studded Palladium Jewelle:t'y, Jewellery Studded with Labgrown
Diamonds,
Semi
Polished
Diamonds
for
Making
Final
Cut
a_nd polished Diamond. 6 Date of Commencement- 01.05.2004 7 Existing Block Period 2024-25 to 2028-29 g Validity of LOA Upto 31.03.2024 148
ICI
our:s'ta_naing
tcem aues
KS. INIL/- as on 29.08.2024
11
Labour
Dues
NIL
12
Validity
of Lease Agreement
Sub-lease
agreement
is
registered
w.e.f.
17.04.2003
to 16.04.2033
13
Pending
CRA Objection,
if any
Yes
14
Pending
Show
Cause
Notice /
Eviction
Order/Recovery Notice/
Recovery
Order
issued,
if any
No
The
unit
vide
their
letter 12.03.2024
submitted
the application
for
increase
capacity, 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 of Items of Existing LOP:- Existing Items : ' Sr. No. Items of Manufacture / Trading Approved Capacity (Indian Rupees/Litres/Pieces) Proposed Capacity (Indian Rupees /Litres /Pieces) 1 Jewellery Studded with Labgrown Diamonds 5000. 00 Pieces I 50000. 00 Pieces * It is seert from abo'ue mentioned table the unit has increased the capacity of existirig Items. Approved and Actual export-import performance for the last block of one year Export Import of RM + Spares Import of CG Year Projected Actual Projected Actual Projected Actual 2019-20 isooo.oo 27317.57 12375.00 22755.45 20.00 22.77 2020-21 16000.00 Yet to be Scrutinize 13200.00 Yet to be Scrutinize 22.00 Yet to be Scrutinize 2021-22 28250.00 Yet to be Scrutinize 24638.00 Yet to be Scrutinize 100.00 Yet to be Scrutinize 2022-23 77750.00 Yet to be Scrutinize 68238.00 Yet to be Scrutinize 2677.00 Yet to be Scrutinize 2023-24 88750.00 Yet to be Scrutinize 76388.00 Yet to be Scrutinize 2180.00 Yet to be Scrutinize Total 225750.00 27317.57 194839.00 6732.55 4999.00 22.77 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 2969.81 The proposal of the unit for monitoring of performance was placed before the Unit Approval Committee in its meeting held on 26.08.2021. After deliberation, the Committee has noted the performance of the unit for the period 2019-20, that the unit has achieved the Positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006. 149
tsbbcxtbum
ts trimiea
to nute
i's (:i) o) Bj!;Z j<u{es,
2006
which
is stipulates
that
(provided that the Approval Committee may aho approve proposal
for broad
banding, diversification,
enhancement
of capacity
of production,
change
in the
items of manufacture
or sertAce activity, if it meets the requirement
of Rule
I 8/.
e. Recommendation:
The
request
of
the
unit
for
increase
capacity
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
is
placed
before
Approval
Committee
for consideration. A A A A A A A A A A A A A A A A A A AA A A A A A A AA A 150
GOVERNMENT
OF INDIA,
OFFICE
OF THE
DEVELOPMENT
('.('lMMTSSTnNF,R,
SEEPZ
SPECIAL
ECONOMIC
ZONE
ANDHERI
(EAST),
MUMBAI
A AAAAAAAAAAA
AAAAAAAAAAA
AGENDA NOTE FOR CONSIDERATION
OF APPROVAL tAJlVlMl'l'lj2;
a)
Proposal:
Proposal of M/s. Jewel Art (Unit-II) for Change in Partners and Shareholding Pattern of the Company. b) Specfflc issue on which decision of Approval Committee is required:- Request for Change in Partners and Shareholding Pattern of the Company. c) Relevant provisions of SEZ Act, 2005 & Rules, 2006/ Instruction/ Notification:
MOC&,I
Instruction
No. 109 of MOC&I
dated
18.10.2021.
d)
Other
Information:
Name of the Unit M / s. Jewel Art (Unit-II) 2. Location of the Unit Unit
No. G-19
&,
22,
G
&
J
Complex
No.
II,
SEEPZ,
SEZ,
Andheri
(East),
Mumbai- 400096. 3. Area 751 Sq. Mtr. 4. LOA No. &, Date IA(I)/NUS/APL/GJ-05/04-05/2960, Dated 29.04.2004 as amended 5. Item of Manufacture / Service Studded
Gold
Jewellery,
Gold
Silver
or Platinum
Jewellery,
Plain
or
studded
with Diamonds/Precious/ Semi-Precious Stone or in Combination thereof. 6. Date of Commencement 10.12.2004 8. Validity of LOA 31.03.2025 g. Outstanding Rent dues Rs. 2608.77/- as on 20.09.2024 10. Labour Dues NIL 11. Validity of Lease Agreement Sub-lease
agreement
is
registered
w.e.f. 01.04.2020 to 31.03.2025 12. Pending CRA Objection, if any 13. Pending Show Cause Notice / Eviction Order/Recovery Notice / Recovery Order issued, if any NIL 160
The unit vide letter dated 30.08.2024
has
requested
for
Change
in Partners
and Shareholding Pattern of the Company. The details are as follows: LIST OF PARTNERS Sr. No. Name of Previous Partners Sr. No. Name of the Current Partners 1 Mr. Dharmesh D. Shah 1 Mr. Dharmesh D. Shah 2 Mr. Vipul P. Shah 2 Mr. Vipul P. Sha_h 3 Mr. Priyanshu A. Shah 3 Mr. Priyanshu A. Shah 4 4 Mr. Rahil V. Shah
It is seen from the above that there is change in the Partners of the company. LIST OF PRE-POST SHAREHOLDING PATTERN Sr. No. Name of Previous Partners Previous Profit Sharing Ratio Sr. No. Name of the Current Partners Current Profit Sharing Ratio 1 Mr. Dharmesh D. Shah 33.33o/o 1 Mr. Dharmesh D. Shah 33.33% 2 Mr. Vipul P. Shah 33.34% 2 Mr. Vipul P. Shah 28.33% 3 Mr. Priyanshu A. Shah 33.33o/o 3 Mr. Priyanshu A. Shah 33.34% 4 Mr. Ra_hil V. Shah 5.00% Total 100 100
There
is change
in Shareholding
Pattern
of the company.
The unit
furnished
the following
documents:
1.
List
of Directors
before
&, after
change.
2.
CA Certified
Shareholding
Pattern
before
&, after
change.
3.
Undertaking
in terms
of Instruction
No. 109.
4.
Undertaking
regarding
personal
liability
arising
if any, against
director.
5.
Copy
of Partnership
Deed.
MOC&I
Instruction
No.
109
dated 18.10.2021
states
that:
"
In
suppression
of
Instruction
No.
89
dated
17.05.2018
of their
Department
on the subject
cited above and
in
exercise
of provisions
of Section
10(10)
of the
SEZ Act,
2005,
it is hereby
conveyed that the guidelines for approval in the cases of reorganization including change of name, change of shareholding pattern, business transfer arrangements, court approved mergers and demergers, change of constitution, change of Directors, etc of SEZ Developers/Co- Developers as well as SEZ unit shall be as follows. (i) Re-organization including chapge of name,
change
of shareholding pattern,
business transfer arrangement, court approved mergers and demergers, change of constitution, change
of Directors
etc.
may be undertaken
by 'Unit Approval
Committee
concerned
subject to condition that the Developer/Co-Developer/Units
shall not opt out or exit
out of the
Special
Economic
Zone
and continues
to
operate
as a going concern.
All
liabilities of
the Developer/Co-Developer
will remain
unchanged
on such
re-
organization'
e)
Recommendation:
The proposal
of the unit
for Change
in Partners
&, Shareholding
Pattern
is placed before
Approval
Committee
Meeting
for
consideration
in terms
of MOC&I instruction No. 109, Dated 18.10.2021. 161
GOVT. OF INDIA, OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE ANDHERI (EAST), MUMBAI- 400096.
AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE
A. PROPOSAL:
Monitoring performance of the respective units in terms of Rule 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 SEZ Act, 2005 and Rules 2006 / Instruction
/Notification:
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
these rules.
D. Other information:
Sr.
No.
Name Of the Unit
APRs for the period
FSR of the
relevant period
1.
M/s. Sidds Jewels Pvt. Ltd.
F.Y. 2022-23
FSR [178- 184]
2.
M/s. EOS Power India Pvt. Ltd.,-
Trading Division
F.Y. 2020-21, 2021-22,
2022-23
FSR [185 -193]
3.
M/s. Livingstones Jewellery Pvt.Ltd.
F.Y. 2022-23
FSR [194 -201]
4.
M/s. Neysa Jewellery Ltd. -(Unit I)
F.Y. 2019-20, 2020-21,
2021-22, 2022-23
FSR [202 -214]
5.
M/s. Patdiam Jewellery Ltd.
F.Y. 2020-21, 2021-22,
2022-23
FSR [215 -225]
6.
M/s. Prism Jewellery
F.Y. 2020-21, 2021-22,
2022-23
FSR [226 - 234]
7.
M/s. SB & T International Ltd.
F.Y. 2021-22, 2022-23,
2023-24
FSR [235 -243]
8.
M/s. Tiana Jewellery Exports Pvt.
Ltd.
F.Y. 2020-21, 2021-22,
2022-23
FSR [244 -256]
9.
M/s. Aplab Ltd.
F.Y. 2022-23
FSR [257 -264]
10.
M/s. Aplab Ltd.
F.Y. 2023-24, 2024-25
FSR [265 -273]
E. 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.
FINAL SCRUTINY REPORT " v/2024'i-5Date:
:i I.t
L
!I r
Name of the Unit :- M/s. Sidds.Jewels Pvt. Ltd, Unit No.30l, A4ultistoried building,
SEEPZ-SEZ
Block
period:
- 2018-19 to 2022-23 Financial Year:- 2022-23 (5'h Year) Details of Previous Monitoring:- The proposal of performance of the APR for the period 2021-22 ti-as placed iri tl'ie 184tli Approval
Committee
mecting
held
on
27.03.2024,
wherein
the Committee noted
the monitoring perfoimance
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. Tlie Committee
also directed
the unit
to
Action
taken
repon
:
fDirectiocnosmo:th,teeAepproval
1.
Specified
Officer
to initiate
action
for issuance of Show Cause Notice
for
delay
in submission of APR for, the period 2021-22
I
2.
Unit
to
clear
the outsLu.ding
dues
of Rs.l,5i,980.65
as
on
21.03.2024,
at
the I
earliest.
i
Shoiv Cause Notice was issued
on 21.05.2024.
Outstanding
dues
of
Rs.83,731.62/
as on ] 6.08.2024 against tl"ie onit I _ I (I) (A): Observation on APR APPROVED Projections IRs. in lakhs) I i lat Year 2oa Year ' 3' Year 2020-21 i 4th Year i 5" Year ' Total I 2018-19 2019-20 i 2021-22 80000
I I I 2022-23 FOB vague of export i 50000 I 60000 70000 goooo 350606-' FE Outgo 44300 5700 53300 62800
,I 71800 8200 79300 311500
__ NFE 6700 7200
:
'-
10700
i
38500
178
(n)
Performance
as compared
to projections
during
the block
period
2018-19
to
2022-23.
(Rs. In Lakhs)
I
Year
I
Export
F.F,. OUTGO
Projected
Actuai
Raw Material
(Goods/Services)
c.a. import
Other
outflow
F'rojected
'
Actual
Projected
Actual
Actual
2o:rs-tg
50000
90133.90
42650
81527.91
,
i50
13.56
o
2019-20
60000
95547.14
51650
ssg+o.s<.
150
o
o
2020-21
70000
65069..ix
60650
39849.59
150
6.65
o
2021-22
80000
23847.68
69650
12888.:13
150
o
o
2022-23
90000
: 20552.33 76650 18478.57 150 o o Total 350000 295150.1 6 301260 238684.5 4 750 20.21 o (III) Cumulative NFR achieved during the block period 2018-19 to 2022-23 (Rs. in Lakhs) ' Year ' Cumulative Projections NFEI Cumulative NFE uchieved Cumulative % NFB Achieved 2018-19
5700
8686.35
152.39%
2019-20
12400
26173.34
211.07%
2020-21
19600
47695.02
243.34%
202 1 -22
27800
sossg.+s
181.97%
2022-23
38500
52683.14
I36.84o/o
(IV) Whether
the Unit
achieved
Positive
NFE
: Yes
(D)
Other
Information.
ILOA
No.
& Date
I SEEPZ-SEZ/IA(I)/APL/GJ-17/200
IValidity
of LOA
I
31.03.2023
Item(s)
of mandacture/
Services
Plain. E!s Studded Gold/Platinum/Silver
JeweLlery
Proposed
Additional
item
Brass with Diamond,
Colour
Stone , Precious
&,
Semi- Precious
8=; Synthetic
Colour
stone
ITC HS
Code 71 13
Date of commencement
of production
17.04.2008
Execution
of BLUT
YES
Pending
CRA Objection,
if any
No
Peng
81'lOW Cause Notice/ Eviction
Order/Recovery
Notice/ Recoveiy Order
.
iq.qnprl
if qi'iv No '--'=="'
i 179
a)
Projected
employment
for the
block
period
b)
No. of employees
as on 31.03.2023
I
I
Male
33
II
.,l
Female
04
I
'i
Total
37
I
lArea
allotted
(in sq.ft.)
16048_99
sq.ft.
I
l'sqe.fat.
basis
(area
/ no.
of employees)
available
for
each
employee
per 433.76 Sq.ft/employee Investment
till
Building
264.80
Plant 8r, Machii':zery
768.29
TOTAL
1033.09
Per 8q.ft.
Export
dur:ing
the FY
128059.95
per sq. ft
Quantity
and value of goods expoited
under
Rule 34
(unutilized
goods)
NIL
Value
Addition
during
the monito.iing
period
11.22
Whether
all the APRs being
considered
now
has been filed well ixrithii'i
t_he time lin'iit,
or
otherwise.
If no, details
of the Year aloi"ig witl'i
no of
'
days delayed
to be given.
I
NO
Submitted
on 27.05.2024
Request
ID
(242'l00004814.)
Delay of 239
days
IE) Reconciliation
of Export & Import
data.
(a) 'EXPORT
(Rs.in
lakhs)
Year/Perio
d
I
I
Figures"
reported
in
APR lF'OB
Value)
IFigures
as per
i
8oftex/Trade
i
Data
Differerice
if any
I
Reason
fat Difference/Remark
2022_23
20552.33
2052.33
I
0.00
NA
(b)
IMPORT
i.
(Capital
Goods
including
procurement
done on JUT (from 8EZ, EOU, STPI, El-ffP)
basis.
(Rs. In Lakhs)
I
Year/Period
Figures
as per
A DC
Figures
as per
Soft-ex-/-Tr-ade-Data-
I Difference
ir
Reasons
for
difference
I
-I'll
I',Y
2022-23
o
o
NIL
NA
180
(ii) Raw Materials including procurement
dorxe
on IUT (from
SEZ,
EOU,
ST.PI,
EHTP)
basis:
(Rs- In Ldhs)
F.Y.
Figures
as per
APR
Figures
as per
Trade
Data
Difference
if
any
Reasons
fox difference
2022-23
1847
8.57
19828.16
1349.29
i. Goods are imported
for third
party
repair,
Value
declared
for Custom
purpose
only Rs-134412853
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)
ii
I Total Bond-Cum Legal Undertaking
I
170499.20
it
le"netmitya""atthg
evst'artueofotfheBFLiUnTancmialveYnearby.
145221.77
iii
Vague
of
Additional
Bond-cum-Legal Undertaking
(BLUT)
executed
during
the Financial
Year.
l-
l=
I
' The duty rorgorie on Goods /
Services
itnported
or
procin-ed
during
the Financial Year (sliould include the GST foregone
on
DTA
procured
goods /senrices)
I
1746.31
I
I
-l
Remaining
Value
of BLUT
as at the end
of the Financial Year l (ii) + (iii)- (iv)l
143475.46
(G)
IDetails
of pending Foreign
Remittance
lbeyond Permissible period, if a_ny
iTo cross-check the same and verifay
lwhether
necessary
permission
from
iAD Bank / RBI has been obtained.
)YES-
3;,6Rc2aOs2es2
_ffl2s3.
s5u2b4m35,.tOe9dLbakhyunsi(tAs
per
(H)
(a)
l)!hether
all softex
has been filed for the
said period.
If no, details
thereof.
SO
to
aIso
check
whether unit
has obtained
Softex
condonation
from
DC
office
/
RBI
arid
if approved,
whether they have filed such pending Softex. j NA I I tbi j Whether all Softex has been certified, if i so till which month has the same been i the i cerljfied.
If
not,
provide
details
of
Softex
and reasons
for pendency.
I
NA
(Cl
Whether
unit ha_s
ffied any
request
for
Cancellation
of Softex
NA
(I)
Whether
any 8ervices
provided
in DTA /
SE;Z/EOU/STPI
etc. against
payment
in
INR
in
r/o
IT/ITE8
Unit
during
the
period.
If yes,
details
thereof
(year w'se
details
-tob-e-'p-rovi-ded)
NO
(J)
Is
tl'ie
unit
sharing
a_z'xy
of their I Wrastructures with other units or are l utilizing infrastructure of another unit l NO 181
Findinzs I' IThis is the 1 year performancc scrutiny 2022-23 of b]ock period 2018-19 to 2022-23. IAPR prior to this F.Y. 2021-22 has been monitored by 184th Approval Committee meeting held on 27_03_2024 la The unit has achieved export revenue of Rs. 20552.33/- Lail<hs as aga_inst projecte-d export of Rs. 90000/- i.c. 22.83 oA> during the period for FY 2022-23. la 10pening balance of Raw material declared is matching with previous year closing Ibalance. 4. i Capital Goods Amortization has been sho'vw 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 Lal:iour dues / cases, peridirig against tl"ie unit ii'i estatc section. 8. There is no CRA Objcction pending. 9. Tliere is outstanding dues of Rs.83,731.62/- as on 16.08.2024 against the unit 10. There is no SCN is pending. 11. Tlie APR for the FY 2022-23
has not been filed iiithin
prescribed
time
&. submittea on
27.05.2024
i.e. the.i-e is a delav
of 239
davs
12.
The unit
has less export
as projected
for the FY 2022-23
13.
I
I
Net
Foreign
exchange
earning
position
at
the
end
of
previous
year wrongly mentioned in the APR FY 2022-23. "LJLLz4 182
CG AMORTjSATION
- details
as provided
by the Unit.
UNIT ISIAME
M/s Sidds Jewe(s Pvt. Ltd Date cif Commencement
17.D4.2008 ILOA No. 8EBPZ-SmZ/24)/AFL/GJ-17/2007-08/579
dated 29.01-2008) LOA BLOC:K PERIOD
2018-19 to 2022-23 Monitoring Period
- 2018-19 to 2022-23 YEAR
CG IMP. "o"'
ISED
2013-14.
2014-1!;
2015-1(i
2016-17
2018-1!;
2019-2(i
2020-2T
202'l-Z;:
2022-25
TOTAJ,
5.92
157.87
0.00
0.00
0.00
13.56
0.00
6.65
0.00
0.00
184.00
5.92
142.08
0.00
0.00
0.00
6.78
0.00
2.00
0.00
0.00
156.78
13-14
14-15
10'!/o
10%
0.59
0.59
15.79
0.59
16.38
Value in Laldis
15-16
16-17
]O'Vii
In!"o
0.59
0.59
15.79
15.79
0.00
0.00
0.00
16.38
16.38
17-18
18-19
]O'K
10%
0.59
0.59
15.79
'15.79
0.00
0.00
0.00
0.00
0.00
0.00
- 36
16.38
17.74
19-20
20-21 10%
IO'%i 0.59
0.59 15.79
15.79 0.00
0.00 0.00
0.00 - 00
0.00 - 36
1.36 0.00
0.00 0.67 17-74 18.40 21-22
22-23 10'!/o
10% 0.59
0.59 15.79
15.79 0.00
0.00 0.00
0.00 0.00
0.00 - 36
1.36 0.00
0.00 0.67
0.67 0.00
0.00 0.00 18.40
18.40 152 183
ANNEXURE-Al EXPORT & iMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIALYEAR 2018-19 TO 2022-23 UNIT NAME
M/s 81dds Jetvslg Pvt. Ltd Date of ()omnieniismeiit
17.04.2008 (LOANo. SBEPZ-8T:Z/IAII)/AFL/GJ-17/2007-08/579
dated29.Ol.2008) LOA BLOCR PF.RIO'D
201fl-19 to 2022-23 Monitor ng :Period
- 2018-19 to 2022-23 153 Ah. ln liikbA1 I Exportva1ue !IS per IMPORTvalue asper NFE Year i (FY.) APR data N5DL data ' FOB Exportvalue found during APR verification as per rule 53 of SEZ Rules. Projected Fareign Earl'ling Ibased on FOB Value) Impar! during the year -APR {Raw + CG} IT/N5DL-data Amortised valu e asperAPRRs.ln Lakhs. Amrirtise d value rifCG I(m as permre 5? Of SEX rtules. APR-data (Raw material consumed +amOrtiSed+Oulal ow ) APR-data as per wrification (Raw material consumed +amortised+Outfl ow ) Pro]ected Foreign e+ichange eariilng A!i per APR After Verljirxalon iis per Rule 53 d SEX Ruies. On Cumulative Basis 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 3ia) 4A(b)+4B(i) 4B(vi) M(h)+8+opqls) / APR column [61 4A[h)+19)MPR [5) / APR column I!i) APR (7) (411) 2018-191 2020-21 o 65069.11 180000.00 19500.00 47695.02 47695.02 2021-2; 23847.G8 23847.58 23E147.68 8[) €00.00 12888.13+228.0 6 12763.96 22.81 22.81 2(1953.25 2CI!i53.25 8200.00 2894.43 2894.43 sossg.4S 2022-2: I 20552.33 20506.73 I 20552.33 !it)OOO.Oa 18478.57+183.!1 I g rggzg.s ltl.4Cl , 18.40 18458.64 18458.64 107[)0.[)0 2093.69 2093.69 .. 52683.14 Total Achieve I 52683.14 184
FINAL 8CRUTINY REPORT/1J2024 Name of the Unit: - M/s. EOS Power India Pvt Ltd Trading Division Address:- Unit No. 58, SDF-II, SEEPZ-SEZ, Andheri (El Mumbai- 400096 Block period:
- 2019-20 to 2023-24 Financial Year: - 2020-21 (2nd Yeari 2021-22 (3" Year) &, 2022-23 (4th Year) Details of Previous Monitoring:- The proposal of performance of the APR for the period 2019-20 was placed in the 165th Approval
Committee
meeting
held
on
26.08.2021,
wherein
the
Committee
noted
the monitoring
performance
of the Unit
for the period
2019-20,
as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. (A): Observation on APR m APPROVED Proiections (Rs. in Lai:hs1 2019-20 2020-21 2021-22 2022-23 2023-24 Total FOB value of export 35.00 37.00 39.00 41.00 43.00 igs.oo FE Outgo 26.00 28.00 29.00 31.00 31.00 146.00 NFE g.oo g.oo
10.00
10.00
11.00
49.00
(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/E.ervices)
C.e. import
Other
outflow
Projected
Actual
Projected
Actual
Actual
2019-20
34.13
21.01
26.00
10.73
0.00
0.00
0.00
2020-21
36.00
15.32
27.00
11.12
0.00
0.00
0.00
2021-22
38.00
34.33
2C).00
14.01
0.00
0.00
0.00
2022-23
40.00
35.36
30.00
1 €).55
0.00
0.00
0.00
Total
148.13
106.02
112.00
55.41
0.00
0.00
0.00
185
(III)
Cumulative
NF:Fl achieved
during
the block
period
2019-20
to 2023-24.
(Rs. in Lakhs)
Year
Cumulative
Projections
NFE
Cumulative
NFE
Achieved
Cumulative
% NFE
Achieved
2019-20
8.13
12.90
158.67%
2020-21
17. 13
17.15
100. 12%
2021-22
26. 13
35.35
135.29%
2022-23
36.13
52.61
145.61%
(IV) Whether
the
Unit
achieved
Positive
NFE:
Yes
(D)
Other
Information:
LOA No. & Date
SEEPZ-
a
SEZ/IA(I)/NUS/
APL/TRD/05/2013-
14/4004
dated
04.04.2014
Validity
of LOA
10.07.2024
Item(s)- of manufacture/
Services
AC/DC
ADAPTORS,
BA'n'ERY
CHARGES/DC-DC
CONVERTER,
DC-DC
INVERTERS,
ELECTRONIC,ELECTRICAL AND
ELECTRO
MEC
HANICAL COMPONENTS/
ACCESSORIES/
PCBA
WITH
OR
WITHO'UT
ENCLOSURE/
CHASIS,
POWER
SUPPLY,
RECTIFIERS
Date
of commencement
of
I
production
111.07.2014
Execution
of BLUT
Yes
Pending
CRA Objection,
if any
No
Pending
Show
Cause
Notice/ Eviction
Order/Recovery
Notice/
Recovery
Order
issued,
if any
No
2020-21
2021-22
2022-23
a)
Projected
employment
for the
block
period
b)
No. of employees
as on
31.03.2023
04
04
04
Area allotted
(in sq. ftJ
2100.00
Sq. Ft.
2100.00
Sq. Ft.
2100.00
Sq.
Ft.
Area
available
for each
employee
per
sq.ft. basis (area / no. of employees)
525 Sq. Ft
per
employee
525 Sq. Ft
per
employee
525 Sq. Ft per
employee
Investment
till date Building 0.00 0.00 0.00 Plant &i Machinery 0.00 0.00 0.00 186
TOTAL 0.00 0.00 0.00 Per Sq. ft. Export during the FY Rs. 729.52 per Sq. Ft. Rs. 1634.76 per Sq. Ft. Rs.l683.81 per Sq. Ft. Quantity and value of goods exported under Rule 34 (unutilized goods) NA 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. APR 2020-21:- Yes, APR
for the
FY 2020-21 filed
on 11.08.20 21. APR
2021- 22:-
No, (The
APR
for
the
FY 2021-22 has
not been
filed within time. Submitted
on
30.11.202
12
&
the
delay
is
of
60 days)
APR
2022- 23:-
No,(The APR
for
the
FY
2022-23
has
not
been
filed
within time. Submitted
on 30.12.2023
& the
delay
is
of
90 days)
I
(E) Reconciliation
of Export
&i 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
15.32
15.32
0.00
NA
2021-22
34.33
34.33
0.00
NA
2022-23
35.36
35.36
0.00
NA
187
(b)
IMPORT
(Capital
Goods
including
procurement
done on IUT (from SEZ) basis.
iRs. In Lakhsl
Year/
Period
Figures
as
per APR
Figures
as
per Trade
Data
Difference
if
any
Reasons
for difference
2020-21
0.00
0.00
NA
2021-22
0.00
0.00
NA
2022-23
0.00
0.00
NA
IMPORT
(Raw Material
including
procurement
done on IUT (from SEZ)
baSiS,
(Rs. In LakhS1
Year/
Period
Figures
as
per APR
Figures
as
per Trade
Data
Difference
if
any
Reasons
for difference
2020-21
11.12
11.12
NA
2021-22
14.01
14.01
NA
2022-23
lg.55
19.55
NA
(F) Bond
cum
Legal
Undertaking
(BLUT)
(Rs. In Lakhs)
2020-21
2021-22
2022-23
i
Total
Bond-Cum Legal Undertaking 86il9,360.00 86, 19,360.00 86,19,360.00 ii Remaining
Value
of BLUT
given
by
entity
at
the
start
of
the
Financial
Year.
82,85,494.00
78,88,243.00
73,04,717.00
iii
Value
of
Additional
Bond-cum-Legal
Undertaking
(BLUT) executed
during
the Financial Year. 0.00 0.00 0.00 188
iV
The duty
forgone
on
Goods /
Services
imported
or procured
during
the Financial
Year
(should
include
the
GST
foregone
on DTA
procured goods / services) 3,97,250.00 5,83,527.00 8,51,564.00 v Remaining
Value
of BLUT as at the end of the Financial
Year [ (ii) + (iii)- (iv)J. 78,88,243.00 73,04,7 17.00 64,53,153.00 2020-21 2021-22 2022-23 (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 No No (H) (a) Whether
all softex
has
been
filed
for
the
said period.
If no, details
thereof.
SO
to
also
check
whether
unit
has obtained
Softex
condonation
from
DC
office / RBI and if approved, whether they
have filed such
pending
Softex.
NA
NA
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
NA
NA
(C)
Whether
unit
has
filed
any
request
for Cancellation of Softex NA NA 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
No
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
No
No
(K)
Whether
all DSPF
for services
procured
NA
NA
NA
189
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.
(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
DTA
Procure
ment
Done
No
DTA
Procure
ment
Done
No
DTA
Procure
ment
Done
(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) Observations
on Estate
Division.
Particulars
StatuS
Outstanding
Rent dues
Rs. 6,11,077.40
outstanding
dues till date.
Labour
Dues
or Labour
Cases
NIL
Validity
of Lease
Agreement
Registered
w.e.f
01.04.2021
to 31.03.2026
190
Findings
1.
2020-21
is the 2"d year, 2021-22
is the 3rd year & 2022-23
is the 4th year of the block
period
2019-20
to 2023-24.
APR prior
to this F Y 2019-20
has been monitored
in the
154Uh Approval
Committee
meeting
held
on 26.08.2021.
2.
i.
The
unit
has
achieved
export
revenue
of Rs. 15.32
Lakhs as against
projected
export
of Rs. 36.00
i.e. 42.56%
for the FY 2020-21.
ii.
The
unit
has
achieved
export
revenue
of Rs. 34.33
Lakhs
as against
projected
export
of Rs. 38.00
i.e. 90.34o/o
for the FY 2021-22.
iii.
The
unit
has
achieved
export
revenue
of Rs. 35.36
Lakhs
as against
projected
export
of Rs. 40.00
i.e. 88.40%
for the FY 2022-23.
3.
i.
Net
Foreign
Exchange
for the
2020-21
is Rs. 17.15
La_kh
as
against
projected
of
Rs. 17. 13 i.e. 100. 12%
ii.
Net
Foreign
Exchange
for the
2021-22
is Rs.
35.35
as
against
projected
of
Rs. 26.13
i.e. 135.29%
iii.
Net Foreign
Exchange
for the
2022-23
is Rs.
52.61
as against
projected
of Rs. 36.13 i.e. 145.61%. 4. Total outstanding Rent 8r. others dues is Rs. 6,1 1,077.40 till date. 5. The balance
ount in BLUT at the end of 2020-21, 2021-22 & 2022-23 is positive. 6. No Labour dues & Labour cases are pending against the unit in estate section. 7. There is no CRA Objection pending. 8. There g. i. The APR for the FY 2020-21
has been filed within
prescribed
time
(S!I submitted
on
11.08.2021.
ii. The APR for the FY 2021-22
has been filed
within
prescribed
time & submitted
on
30. 11.2022.
The delay
is of 60 days.
iii. The APR for the FY 2022-23
has been filed
within
prescribed
time
& submitted
on
30. 12.2023.
The delay
is of 90 days.
191
ANNEXURE
- Al M/s. EOS Power India Pvt Ltd Trading Division LOA No. 14(I)/NUS/API/GJ/295/03-04/112 DATED 19.05.2003
- '11.07.2014 IOAB{.OCKPERIOD
-2019-20TO2023-24 Monitoring Period
- 2020-21,2021-22 & 2022-23 ITlc
In {>khsl Export value as Ber IMPORT value as per- NFE Year (F.Y.) APR data NSDL dak FOB Export value found during APR verfficatton as per nile 53 of SEZ Rules. Projected FOreign Earning (based on FOB Value) Import during the year -APR (Raw + CG) IT / NSD[-dat Amortised value as per APR Rs. In Lakhs. Amortised vnhre of CG 10% as per riite 53 of SEZ Rn{es. APR-data (Raw material consumed +amortised+Outflo -) APR-data as per verification (Raw material consumed +amomsed+Outf }ow ) Projected Foreign exchange earntng As per APR After Verificntiou us perRule 53 of SEZ Rules. On Cumulative Basis 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 3(a) 4A(b)+4B(i) 4B(vi) 4A(h)+8+APR(5) / APR column (6) 4A(h)+(9)+APR (5) APR (7) (4-11) 2019-20 21.01 21.23 21.01 34.13 10.73+0.00 10.74 0.00 0.00 8.11 8.11 9.00 12.90 12.90 12.90 2020-21 15.32 15.32 15.32 36.00 11.12+0.00 11.12 0.00 0.00 11.07 11.07 9.00 4.25 4.25 17.15 2021-22 34.33 34.33 34.33 38.00 14.01+0.00 14.01 0.00 0.00 16.13 16.13 10.00 18.20 18.20 35.35 2022-23 35.36 35.36 35.36 40.00 19.55+0.00 19.55 0.00 0.00 18.10 18.10 10.00 17.26 17.26 52.61 Total Acbieved 106.02 106.24 106.02 148.13 55.42 o o 53.41 53.41 38 52.61 52.61 5161 192
ANNEXURF,
B M/s. EOS Power India Pvt Ltd Trading Division LOA NO. IA(I)/NUS/ APL/TRD/05/2013-14/4004 DATED 04.04.2014 DATE OF COMMENCEMENT OF PRODUCTIUON 11.07.2014 LOA BLOCK PERIOD 2019-20 TO 2023-24 FY 2020-21,2021-22 & 2022-23 Value in Lakhs YEAR CG IMP. AMORTISED VALUE 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 10'/O 100/O IP% IO'%, 10'!/O 100/O 10'/O 10"/O 10'!/O 10'/O 10% 10% 2011-12 0.00 2012-13 0.00 2013-14 0.00 2014-15 0.00 2015-16 0.00 2016-17 0.00 2017-18 0.00 2018-19 0.00 2019-20 0.00 2020-21 0.00 2021-22 0.00 2022-23 0.00 TOTAt 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 o.oo 0.00 0.00 0.00 0.00 0.00 193
FINAL SCRUTINY REPORT/23/2024 Name of the Unit: - M / s. Livingstones Jewellery Pvt Ltd Address:
- G-24, G&J Complex-3, SEEPZ-SEZ, Andheri (El Mumbai- 400096 Block period:
- 2019-20 to 2023-24 Financial Year:
- 2022-23
(4th Year)
Details
of Previous
Monitoring:-
The proposal of performance
of the APR for the period 2020-21
&, 2021-22
was placed in the 172nd Approval Committee meeting held on 27.02.2023, wherein the Committee noted the monitoring performance of the Unit for the period 2020-21 &i 2021-22, as the unit had achieved positive NFE on cumulative basis in terms
of
Rule 54 of SEZ Rules
2006.
(A): Obsenyation
on APR
(I) APPROVED
Proiections
IRs.
in Lai:hsl
2019-20
2020-21
2021-22
2022-23
2023-24
Total
FOB value
of
export
1052.00
1105.00
1160.00
1218.00
1278.00
5813.00
FE Outgo ,
741.26
840.87
894.31
C)43.91
943.91
4416.08
NFE
310.74
264.13
265.69
274.09
282.27
1396.C)2
(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/E.ervices)
c.e. import
Other
outflow
Projected
Actual
Projected
Actual
Actual
2019-20
1052.00
1193.28
657.80
445.36
25.00
26.07
0.00
2020-21
1105.00
902.39
739.80
534.40
28.00
2.75
0.00
2021-22
1160.00
3655.20
776.62
30C)4.88
30.00
56.87
0.00
2022-23
1218.00
2693.62
815.45
1979.14
32.00
7.15
0.00
TOtal
4535.00
8444.4C)
2C)89.67
6053.78
115.00
92.84
0.00
(III) Cumulative
NFE achieved
during
the block
period
2019-20
to 2023-24.
(Rs. in Lakhs)
Year
Cumulative
Projections
NFE
Cumulative
NFE
Achieved
Cumulative
% NFE
Achieved
2019-20
310.74
327.88
105.51%
2020-21
F3i74.87
507.17
88.22%
2021-22
840.56
1320.44
157.09%
2022-23
1114.65
1797.78
161.29%
194
(IV) Whether
the Unit achieved
Positive
NFE: Yes
(D)
Other
Information:
LOA
No. &, Date
NUS/ APL/GJ/46/
12248
Dated
09.03.1993
Validity
of LOA
31.03.2024
Item(s)
of manufacture/
Services
Cut &, Polished
diamonds,
Plain E!r.
Studded Gold/ Platinum Jewellery
and combination
of gold &i platinum
jewellery,
plain
&, studded
palladium
jewellery
Date
of
commencement
of production 21.12.1993 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
Male-
70
Female-
1
Area
allotted
(in sq. ft.)
7069.00
Sq Ft.
Area
available
for each
employee
per
sq.ft. basis (area / no. of employees)
Rs.99.56
Sq. Ft per employee
Investment
till date Building 0.00 Plant &i Machinery Rs.298.83 Lakhs TOTAL Rs.298.83 Lakhs Per Sq. ft. Export during the FY Rs.38104.68 per Sq. Ft. Quant-ity and-value of go- ods exported under Rule 34 (unutilized goods) NIL Value Additi-on during the monitoring period 14.65o/o Whether al-l -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 195
(E) Reconciliation
of Export
&i Import
data.
(a)
EXPORT
(Rs. in lakhs)
Year/Period
Figures
reported
in APR
(FOB
Value)
Figures
as
per Trade
Data
Difference
if any
Reason
for
Difference
/Remark
2022-23
2693.62
3216.12
522.5
The difference
of Rs. 522. 5
lakhs
is due to the re-
export
of loan basis
diamond,
repaired
jewellery
and returnable
sample
which
is not reflected
in
APR since
no payment
is
involved
in the transaction
and the value
shown
in the
shipping
bills
were custom
purpose
only.
(b)
IMPORT
(RM 8r, Capital
Goods including
procurement
done on IUT (from SEZ)
basis.
(Rs. In Lakhsi
Year/
Period
Import
Figures
as
per APR
Figures
as
per
Trade
Data
Difference
if any
Reasons
for difference
2022-23
Raw
Material
1979.
14
2868.06
888.92
The difference
is due to
the
re-import
of
loan
basis
diamond,
third party repair import
and returnable sample which is not reflected in APR Year/ Period Import Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2022-23 Capital Goods 8.3 7.15 1.15 The difference is due to IUT transfer Bond cum Legal Undertaking (BLUT) (Rs. in Lakhs) 1 Total Bond-Cum Legal Undertaking 3090.31 11 Remaining Value
of BLUT
given
by
entity
at
the
start
of the
Financial
Year.
1595.28
ill
Value
of Additional
Bond-cum-Legal
Undertaking
(BLUT)
executed
during
the Financial
Year.
IV
The
duty
forgone
on
Goods /
504.09
196
Services
imported
or
procured
during
the
Financial
Year (should include
the
GST
foregone
on DTA
procured goods / services)
v
Remaining
Value
of BLUT
as
at the
end of the Financial
Year [(ii) + (iii) -
(iV)1.
iogi.ig
(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 a_nd 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
I
(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 197
(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
Pending
for adjudication
for the period
01.04.2024
to
31.03.2029
198
Findings 1. This is the 4" year of the block period 2019-20 to 2023-24. APR prior to this FY 2020-21
&, 2021-22
has been monitored
and noted
in the 172"
Approval
Committee
meeting
held on 27.02.2023.
2.
The unit
has
achieved
export
revenue
of Rs.
2693.62
Lakhs
as
against
projected
export
of Rs. 1218.00
i.e. 221.l5o/o
for the 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. 1797.67
Lakh
is positive.
6.
There
is no case pending
of Foreign
Exchange.
7.
Value
Addition
of the unit
is 14.68%.
8.
No
Labour
dues
&i Labour
cases are pending
against
the unit
in
estate
section.
9.
There
is no CRA Objection
pending.
10.
There
11.
The APR for the FY 2022-23 has been filed within prescribed time.I
199
ANNEXURE - Al EXPORT & IMPORT NFE DATA FOR BLOCK PERIOD OF FINANCIAL YEAR 2019-20 to 2023-24 UNIT NAME M/s. Livingstones Jewellery Pvt Ltd LOA BLOCK PERIOD
- 2019-20 to 2023-24 Monitoring Period
- 2022-23 (Rs. In lakhs) Export aialue as per IMPORT viilue as per- NFE Year (F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projected Foreign Earning (based on FOB Value) Import during the year -APR (Raw + CG) IT/NSDL- data Amortised value as per APR Rs. In Lakhs. Amortised value of CG IO% as per rule 53 of SEX Rules. APR-data (Raw material consumed +amortised+O utflOW ) APR-data as per verification (Raw material consumed +amortised+ Outflowl Projected Foreign exchange earning As per APR After Verificati on as per Rule 53 ofSEZ Ru/es. On Cumulative Basis 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 3(a) 4A(b)+4B(i) 4B(vi) 4A(h)+8+APR(
- / APR column (6) 4A(h)+(9)+APR (5) APR (7) (441) 2019-20 To 2021-22 1320.43 2022-23 2693.62 3216.12 2693.62 1218.00 1979.14+65.17 2875.44 6.11 5.99 2216.39 2216.27 943.91 477.23 477.35 1797.78 Total Achieved 2693.62 3216.12 2693.62 1218.00 2875.44 6.11 s.gg 2216.39 2216.27 943.91 477.23 477.35 1797.78 200
CG AMORTISATION
-
details as provided by the Unit. UNIT NAME
M/s. Livingstones Jewellery Pvt Ltd
- 21.12.1993 IOA BLOCK PERIOD
- 2019-20 to 2023-24 Arnortisation Period 2022-23 Value tn LakJts YEAR CC. IMP, IUT Transfer Final CG AMORTISED VALUE 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 10% 10% 10'!/O 20'/O IO'%i 10'!/o 20% 10!"O 10% 10'!/O 2013-14 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2014-15 0.00 O.OO 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2015-16 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2016-17 6.80 0.00 6.80 4.76 0.68 0.68 0.68 0.68 0.68 0.68 0.68 2017-18 11.55 O.O€ 11.55 6.93 1.16 1.16 1.16 1.16 1.16 1.16 2018-19 9.70 0.00 9.70 4.85 0.97 0.97 0.97 0.97 0.97 2019-20 26.07 0.00 26.07 10.43 2.61 2.61 2.61 2.61 2020-21 2.75 O.OO 2.75 0.83 0.28 0.28 0.28 2021-22 a.(Hl 0.11 -0.11 0.02 0.01 0.01 2022-23 7.15 4.0 € 3.09 0.31 0.31 TOTAL 64.02 4.1'; 59.85 28.08 0.00 0.00 O.OC 0.68 1.84 2.81 5.41 5.69 5.68 5.99 201
FINAL SCRUTINY REPORT/ 2-"j/ 2024-25
Date: Name of the Unit: M / s. Neysa Jewellery Ltd.-UnitI Address: G-36, G 8r, J Complex-III, Seepz-SEZ, Andheri (E), Mumbai
Block
period:
2019-20
to 2023-24
Financial
Year:
2019-20
(1st Year), 2020-21
(2ndYear),
2021-22
(3rd Year) and
2022-23
(4thYear)
Details
of Previous
Monitoring:
1.
Previous
UAC observation:
The proposal
of performance,of
the APR for the period
2018-19
was placed
in
the 142nd
Approval
Committee
meeting
in
its
meeting
held
on
05.02.2020
wherein
the Committee
noted
the monitoring
performance
of the Unit
for the
period
2018-19.
The Committee
also directed
the unit
to
Action
taken
report
:
Directions
of the Approval
Committee
Action
taken
if any.
a.
To
pay
the outstanding
rental
dues
amounting
Rs.
32,87,942
I -
b.
Clear
the pending
foreign
exchange
realization
and submit
the
report
to
specified
officer.
Letter
issued
to the unit
with
a request
to pay
the outstanding
dues and the unit
has cleared
the same and the dues are NIL.
(A): Observation
on APR
(I)
APPROVED
Projections.
(Rs. in Lakhs)
la Year
2nd Year
3rd Year
4th Year
5th Year
Total
2019-20
2020-21
2021-22
2022-23
2023-24
FOB value
of export
700.00
750.00
800.00
850.00
900.00
4000.00
FE Outgo
593.10
629.75
664.40
699.05
733.70
3320.00
NFE
106.90
120.25
135.60
150.95
166.30
680.00
(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
Import
(Goods / Services)
C.G. import
Other
outflow
Projected
Actual
Projected
Actual
Actual
2019-20
700.00
0.00
541.10
0.00
45.00
0.00
0.00
2020-21
750.00
0.00
587.25
0.00
35.00
0.00
0.00
2021-22
800.00
15.36
626.40
0.00
30.00
0.00
0.00
2022-23
850.00
26.60
665.55
0.00
25.00
0.00
0.00
202
(III)
Cumulative
NFE achieved
during
the block
period
2019-20
to 2023-24
(Rs. in Lakhs)
Year
Cumulative
Pro,jections
NFE
Cumulative
NFE
Achieved
Cumulative
% NFE Achieved
2019-20
106.90
-2.50
-2.34%
2020-21
227.15
-3.34
-1.47%
2021-22
362.75
6.80
1.87%
2022-23
513.70
20.7?
4.04%
(IV) Whether
the Unit
achieved
Positive
NFE
: Yes
(D)
Other
Information:
LOA No. &, Date
7 /2/89-EPZ
dt. 02.08.1991
Validity
of LOA
31.03.2024
Item(s) of manufacture/
Services
Cut & Polished
Diamonds
, Studded
Gold Jewellery
and Plain
and studded
Platinum
Jewellery,
Silver
Jewellery
Plain
and or
Studded
with
diamonds,
Precious,
Semi-Precious
and
Synthetic
Stones
, Silver
Jewellery
Plain
and or Studded
with
diamonds,
Precious,
Semi-Precious
Stones,
Synthetic
Stones
&, Pearls,
Gold Jewellery
and or Platinum
Jewellery
Plain
and
or Studded
with
diamonds,
Precious,
Semi-Precious
Stones,
Synthetic
Stones
&, Pearls
Date of commencement
of
production
10.06.1994
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
2019-20
2020-21
2021-22
2022-23
Male
20
Male
16
Male
13
Male
13
Female
o
Female
o
Female
o
Female
o
Total
20
Total
16
Total
13
I
Total
13
Area allotted
(in sq. ft.)
7071 sq. ft.
Area available
for each
employee
per sq. ft. basis
(area/no. of employees)
2019-20
2020-21
2021-22
2022-23
353.55
sq. ft. per
employee
441.94
sq. ft. per
employee
543.92
sq. ft. per
employee
543.92
sq. ft. per
employee
Investment
till date
Financial
Year
2019-20
2020-21
2021-22
2022-23
Building
Rs. 17.83
Lakh
Rs. 17.83
Lakh
Rs. 17.83
Lakh
Rs. 17.83
Lakh
Plant
&,
Machinery
Rs. 192.74
Lakh
Rs. 192.74
Lakh
Rs. 192.74
Lakh
Rs. 192.74
La_kh
203
I
Total
Rs. 210.57
Lakh
Rs. 210.57
Lakh
Rs. 210.57
Lakh
Rs. 210.57
Lakh
Per Sq. ft. Export
during
the FY
2019-20
Rs. NIL
Lakh
per sq. ft.
2020-21
Rs. NIL
Lakh
per sq. ft.
2021-22
Rs. 0.002
Lakh per sq. ft. 2022-23 Rs. 0.004
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 % 61.85 % 52.55 % 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.
2019-20
2020-21
2021-22
2022-23
NO
Submitted
on 14.07.2023
Request
ID
(242200005316)
Delay by
560 days
NO
Submitted
on 14.07.2023
Request
ID
(242200038032)
Delay by
560 days
NO
Submitted
on 14.07.2023
Request
ID
(242200038043)
Delay by
286 days
NO
Submitted
on 22. 11.2023
Request
ID
(242300036775)
Delay by
52 days
(E) 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
if any
2019-20
0.00
0.00
0.00
2020-21
0.00
0.00
0.00
2021-22
15.36
15.36
0.00
2022-23
26.60
26.60
0.00
(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
2019-20
0.00
0.00
0.00
2020-21
0.00
0.00
0.00
2021-22
0.00
0.00
0.00
2022-23
0.00
0.00
0.00
(ii)
Raw
Materials
including
procurement
done
on IUT
(from
SEZ,
EOU,
STPI,
EHTP)
basis:
(Rs. In Lakhs)
204
F.Y.
Figures
as per APR
(Import
RM+IUT
RM-IUT
Transfened)
Figures
as per
Softex/Trade
Data
Difference
if any
2019-20
0.00
0.00
0.00
2020-21
0.00
0.00
0.00
2021-22
0.00
0.00
0.00
2022-23
0.00
0.00
0.00
(F)
Bond
cum
Legal
Undertaking
(BLUT)
Bond-cum-Legal
Undertaking
(BLUT)-
(INR in Lakhs)
Sr.
No.
Particulars
2019-20
2020-21
2021-22
2022-23
I
I
I
(i)
Total
amount
of Bond-Cum-
legal undertaking
(BLUT)
at
t_he beginning
of the 5 years
block
period
169.25
169.25
169.25
169.25
(ii)
Value
of BLUT
amount
at the
beginning
of t_he Financial
Year (APR monitoring
period)
169.25
169.25
169.25
169.25
(iii)
Value
of additional
Bond
cum
legal undertaking
executed
during
the APR monitoring
period,
if any
(iv)
Duty
foregone
amount
on
account
of goods and services
imported
or procured
from
DTA during
the APR
monitoring
period
M
Remaining
or closing
value
of
BLUT
at the end of the APR
monitoring
period
169.25
169.25
169.25
169.25
(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 beeri
obtained.
2019-20
2020-21
2021-22
2022-23
4 cases
pending
as per
APR
4 cases
pending
as per
APR
i
2 cases
Ipaesndpienrg
APR
2 cases
pending
as per
APR
I
(H)
(a)
Whether
all
SOFTEX/SERF
has
been
filed
for
the
said
period?
If no, details
thereof.
(s.o.
to
also
check
whether unit
has
obtained
SOFTEX condonation
from
DC
office/RBI
and
if
approved,
whether
they
have
filed
such
pending
SOFTEX.)
Not Applicable
for Gems a_nd Jewellery
Units
(b)
Whether
all
SOFI'EX/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. 205
(C) Whet_her
unit
has
filed
any request
for
Cancellation
of
SOFTEX/SERF
(I)
Whether
any Services
provided
in
DTA/SEZ/EOU/STPI
etc.
against payment in INR in r/o
IT/ITES
Unit
during
the
period?
If yes, details
thereof
(year wise
details
to be provided).
2019-20
2020-21
2021-22
2022-23
NIL
NIL
NIL
NIL
(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
sha_ring
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)
Whet_her
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
releva_nt
period?
If no, details
thereof.
There
is no DTA procurement
made
for
F.Y. 2019-20,
2020-21,
2021-22.
The procurements
from
DTA for F.Y.
2022-23
is through
SEZ online
and
taken
inward
with
the permission
of Gate
Officers.
(M)
Details
of
the
request
IDs pending for 00C
in respect
of
DTA
procurement
on
the
date
of
submission
of
monitoring
report
NIL
(N)
Has
the
unit
set
up
any
cafeteria
/
canteen
/
food
court
in unit
premises?
If
yes,
whether
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 NO 206
benefit
availed?
Details
to be
given
including
amount
of duty
/
tax
recovered
or
yet
to
be
recovered?
(O)
Whether
any violation
of any of
the provisions
of law has been noticed/observed
by
the
Specified
Officer
during
the
period
under
monitoring?
NIL
(B}
Observations
on Estate
Division.
Particulars
Status
Outstanding
Rent
dues
Rs. 358453.41
as on 12.09.2024
Labour
Dues
or Labour
Cases
NIL
Validity
of Lease
Agreement
Sub-Lease
agreement
is registered
from
01.04.2019
to
31.03.2024
The
Lease
agreement
to be renewed
on
renewal
of LOA.
Findings
1.
These
are 1st, 2od, 3ad and 4' year of the block
period
2019-20
to 2023-24
and
performance
scrutiny
for the period
2019-20
to 2022-23.
APR prior
to this F.Y. 2018-19
has been monitored
by 142od Approval
Committee
meeting
held on dt. 05.02.2020.
2.
Action
in respect
of the 142'
Approval
Committee
meeting
held on 05.02.2020,
w.r.t.
Outstanding
dues
letter
issued
to
the
unit
and
unit
has cleared
the
outstanding
dues.
3.
The
unit
has not achieved
any export
revenue
against
projected
export
of
Rs. 700 Lakhs
i.e. 0.00
% during
the period
for F.Y. 2019-20.
4.
The
unit
has not achieved
any export
revenue
against
projected
export
of
Rs. 750 Lakhs
i.e. 0.00
% during
the period
for F.Y. 2020-21.
5.
The unit has achieved export revenue of Rs. 15.36/- Lakhs as against projected
export
of Rs. 800 Lakhs
i.e. 1.92 % during
the period
for F.Y. 2021-22.
6.
The unit has achieved export revenue of Rs. 26.60/- Lakhs as against projected
export
of Rs. 850 Lakhs
i.e. 3.13 % during
the period
for F.Y. 2022-23.
7.
For the exports
made
from
the unit
for F.Y. 2021-22
and 2022-23,
unit
has
utilized
RM closing
stock
of F.Y. 2018-19.
(Total
value
of RM
closing
Rs.
80.99
Lakhs,
out
of which
total
RM
stock
Rs. 17.82
Lakhs
utilized
in F.Y.
2021-22
and
2022-23
i.e.
Rs.
5.20
Lakhs
and Rs. 12.62
Lakhs
respectively).
8.
Opening
balance
of
Raw
material
declared
is matching with previous year closing balance. g. Capital Goods Amortization has been shown correctly. 10. Opening
balance
of
CG
mentioned
as ZERO
for F.Y.
2019-20
(i.e. Total value of CG for last 10 yrs). It should be Rs. 25.01 Lakhs. 11. There is a NO EXPORT during F.Y. 2019-20 and 2020-21. 207
There is too low export during F.Y. 2021-22
and 2022-23
vis a viz
export
projection.
13.
There is a NO RM import
for F.Y. 2019-20,
2020-21,
2021-22
and 2022-23.
14.
Similarly,
there is a NO CG import
for F.Y. 2019-20,
2020-21,
2021-22
and
2022-23.
15.
Net Foreign
Exchange
Rs. (- 2.50)/-
Lakh
is negative
for F.Y. 2019-20.
16.
Net Foreign
Exchange
Rs. (- 0.84)/-
Lakh is negative
for F.Y. 2020-21.
17.
Net Foreign Exchange
Rs. 10.14/-
Lakh is positive for F.Y. 2021-22.
18.
Net Foreign Exchange
Rs. 13.97/-
Lakh is positive for F.Y. 2022-23.
19.
As per the letter
received
from
the unit
on dt.l6.07.20l9
and 05.02.2024
for justification
on import
and export
revenue
is as per below.
a.
The unit
has changed
its product
mix from
'diamond
studded
jewellery
in
gold'
to 'diamond
studded
jewellery
in
silver'
to meet
up customers
demand
and
accordingly
unit
had
projected
lower
projection
for
block
period
2019-20
to 2023-24.
b.
The
reason
of short
fall in
F.Y.
2019-20
- The
unit
had undergone
for
repair
and renovation
work
and unit
was totally
down
to process
the new
business
with
customer.
c.
The reason
of short
fall in F.Y.
2020-21-
The unit
was shut
down
at the
starting
of the financial
year due to Covid-19
pandemic.
d.
Raw
material
prices
especially
Gold
and
Diamond
increased
tremendously
which
was
affected
to acquire
new orders
from customers
and also Russia
- Ukraine war impacted on their business. e. Due to current market trend,
major order from customer was for 'Silver Jewellery studded
with synthetic stones
and CZs' rather than 'Gold Jewellery studded with diamonds'. f. In order to increase the business,
unit
is making
all the efforts
to
cater
new customers
at new destinations
to increase
the volume
of business.
20.
Pending
Foreign
Exchange
Realization-
2 cases
amounting
Rs. 194.36
Lakhs
are pending
for FE realization
beyond
permissible
time
limit
as per APR for F.Y. 2022-23.
21.
There is an outstanding
rental
dues Rs. 3,58,453.41/-
as on 12.09.2024
against
the unit.
22.
There are no Labour dues/cases
pending against the unit in estate section.
23.
There
is no CRA Objection
pending.
24.
There
25.
Value
Addition
submitted
by the Unit
in the APR F.Y.
2019-20,
2020-21, 2021- 22 and 2022-23 is O.OO%, O.OO%, 61.85% and 52.55% respectively. However,
Value
addition
is
not
matching
as
per
SEZ
formula
with
the submission made in APR. Value addition F.Y. Declared in APR As per SEZ formula F.Y. 2019-20 0.00 % 0% F.Y. 2020-21 0.00 % 0% F.Y. 2021-22 61.85 % 195.38% F.Y. 2022-23 52.55 % 77.81% 208
The
APR for the
F.Y.
2019-20,
2020-21,
2021-22
and 2022-23
has not been filed within prescribed time and submitted on 14.07.2023 (Total 3 APRs) and 22.11.2023 (1 APR) i.e. there is a delay of 560 day (for 2 APRs) , 286 days and 52 days. 209
ANNEXURE
- A
NEYSA
TEWELLERY
LIMITED-
UNIT
I- LOA NO: 7/2/89-EPZ
dated 02.08.1991
EXPORT
& IMr'ORT
NFE D ,kT A FOR
p.y. YEA,R 2019-20 TO 2023-24 of production : 10.06.1994 (Rs. In lakhs) Export value
as per IMr'ORT value
as per- NFE Year
( F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projected Foreign Earning (FOB) Import during the year -APR (Raw + CG) IT/NSDL- data Amortised value as per APR Rs. In Lakhs. Amortised value of CG IO% as per ruleS3ofSEZ Rules. APR-data (Raw material consumed +amortised+Outf low ) APR-data as per verification (Raw material consumed +amortised+Outflow ) Prejected Foreign exchange earning (NFE) As per APR After Verification as per Rule 53 ofSEZ Rules. On Cumulative Basis I 2 3 4 5 6 7 8 9 10 11 12 13 14 16 3(a) 4A(b)+4B(i) 4B(vi) u,(h)+8+APR(5) / APR column (6) 4A(h)+(9)+APR (5) APR i7) (4-11) 2019-20 0.00 o O.O€ 700.00 0.00 + 25.01 0.00 2.50 2.50 2.50 2.50 106.90 -2.50 -2.50 -2.50 2020-21 0.00 o 0.00 750.00 o.OO + 8.38 0.00 0.84 0.84 0.84 0.84 120.25 -0.84 -0.84 -3.34 2021-22 15.36 15.36 15.36 800.00 0.00 + 0.24 0.00 0.02 0.02 5.22 5.22 135.60 10.14 10.14 6.80 2022-23 26.60 26.60 26.6 € 850.00 0.00 + 0.12 0.00 0.01 0.01 12.63 12.63 150.95 13.97 13.97 20.77 Total Achieved 41.96 41.96 41.96 3100.00 8.74 0.00 3.37 3.37 21.19 21.19 513.70 20.77 20.77 20.77 210
ANNEXURE
- B NEYSA JEWELLERY LIMITED- UNIT l- LOA NO:7 /2/89-EPZ dated 02.08.1991 of production : 10.06.1994 Value in Lakhs YEAR CG IMP. 4B(V) AMORTISED VA[UE 10-11 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 10% 10% 10'!/O 10'!/O 10% 10'!/O 10'/O 100/O 10% 10% 2010-11 16.63 16.63 1.66 1.66 1.66 1.66 1.66 1.66 1.66 1.66 1.66 1.66 2011-12 8.14 7.33 0.81 0.81 0.81 0.81 0.81 0.81 0.81 0.81 0.81 2012-13 0.12 0.10 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 2013-14 0.12 0.08 0.01 0.01 0.01 0.01 0.01 0.01 0.01 2014-15 0.00 2015-16 0.00 2016-17 0.00 2017-18 0.00 2018-19 0.00 2019-20 0.00 TOTAL 25.01 24.14 1.66 2.48 2.49 2.50 2.50 2.50 2.50 2.50 2.50 2.50 211
ANNEXURE
- B NEYSA JEWELLERY LIMITED- UNIT l- LOA NO:7 /2/89-EPZ dated 02.08.1991 of production : 10.06.1994 Value in Lakhs YEAR CG IMP. 4B(V) AMORTISED VALUE 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 loft 10% 10'/O 10'/O 10'!/O 10'!/O 10% 10'/O 10% 10'/O 2011-12 8.14 8.14 0.81 0.81 0.81 0.81 0.81 0.81 0.81 0.81 0.81 0.81 2012-13 0.12 0.11 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 2013-14 0.12 0.10 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 2014-15 0.00 2015-16 0.00 2016-17 0.00 2017-18 0.00 2018-19 0.00 2019-20 0.00 2020-21 0.00 TOT At 8.38 8.34 0.81 0.83 0.84 0.84 0.84 0.84 0.84 0.84 0.84 0.84 212
ANNEXURE
- B NEYSA JEWELLERY LIMITED- UNIT l- LOA NO: 7/2/89-EPZ dated 02.08.1991 of production : 10.06.1994 Value in Lakhs YEAR CG IMP. 4B(V) AMORTISED VALUE 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 10'/O 10'!/O 10'/O IO'%) 10% 10'!/O 10'!/O 10% 10'!/O 10% 2012-13 0.12 0.12 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 2013-14 0.12 0.11 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 2014-15 0.00 2015-16 0.00 2016-17 0.00 2017-18 0.00 2018-19 0.00 2019-20 0.00 2020-21 o.oo 2021-22 0.00 TOTAL 0.24 0.23 0.01 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 0.02 213
ANNEXURE
- B NEYSA JEWELLERY LIMITED- UNIT I- LOA NO: 7 /2/89-EPZ dated 02.08.1991 of production : 10.06.1994 Val ae in Lakhs YEAR CG IMP. 4B(V) AMORTISED VALUE 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 10% 10'!/O 10'!/O 10'!/O 10'!/O 10% 10% 10% 10% loft 2013-14 0.12 0.12 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 2014-15 0.00 2015-16 0.00 2016-17 0.00 2017-18 0.00 2018-19 0.00 2019-20 0.00 2020-21 0.00 2021-22 0.00 2022-23 0.00 TOTAL 0.12 0.12 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 0.01 214
FINAL SCRUTINY REPORT/ 25/2024-25 Date: Name of the Unit: M / s. Patdiarn Jewellery Ltd. Address: Unit No. 102, Tower No. 1, Seepz++, Seepz-SEZ, Andheri (East), Mumbai- 400096. Block period: 2019-20 to 2023-24 Financial Year: 2020-21
(2ndYear),
2021-22
(3rd Year) and 2022-23
(4thYear)
Details
of Previous
Monitoringa
1.
Previous
UAC observation:
The proposal
of performance
of the APR for the period
2019-20
was placed
in
the 154th
Approval
Committee
meeting
in
its
meeting
held
on
26.08.2021
wherein
the Committee
noted
the monitoring
performance
of the Unit
for the
period
2019-20.
The Committee
also directed
the unit
to
Action
taken
report
:
Directions
of the Approval
Committee
Action
taken
if any.
a.
To pay
the outstanding
rental
dues
amounting
Rs.
29,22,719/-
b.
Clear
the pending
foreign
exchange
realization
and submit
the
report
to
specified
officer.
Letter
issued
to the unit
with
a request
to pay
the outsta_nding
dues a_nd the unit
has clea_red
the same and the dues are NIL.
(A): Observation
on APR
(I)
APPROVED
Projections.
(Rs. in Lakhs)
1'
Year
2'
Year
3"d Year
4th Year
5th Year
Total
2019-20
2020-21
2021-22
2022-23
2023-24
FOB value
of export
5000.00
5100.00
5200.00
5400.00
5500.00
26200.00
FE Outgo
3018.00
3066.00
3113.00
3210.00
3261.00
15668.00
NFE
1982.00
2034.00
2087.00
2igo.oo
2239.00
10532.00
(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
Projected
Actual
Projected
Actual
Actual
2019-20
5000
6184.51
3003
3082.
13
15
0.00
60.08
2020-21
5100
6443.22
3056
312.10
10
25.81
0.00
215
2021-22
5200
9885.99
3108
3493.53
5
7.28
17.50
2022-23
5400
9832.56
3210
437.84
o
3.20
51.21
(III)
Cumulative
NFE achieved
during
the block
period
2019-20
to 2023-24
(Rs. in Lakhsl
Year
Cumulative
Projections
NFE
Cumulative
NFE
Achieved
Cumulative
% NFE Achieved
2019-20
1982
3338.63
168.45%
2020-21
4016
7110.66
177.06%
2021-22
6103
13524.88
221.61%
2022-23
8293
20168.16
243. 19%
(IV) Whether
the Unit
achieved
Positive
NFE
: Yes
(D)
Other
Information:
LOA No. & Date
IA/NUS/APL/G8J/284/02-03/2161
DATED
13.03.2003
Validity
of LOA
31.08.2024
Item(s) of mai'iufacture/ Services
Plain
and Studded
Silver
Jewellery,
Plain
Gold
Jewellery,
Precious
&, Semi Precious
Stones,
Studded
&,
plain
Gold &i Platinum
Combination
Jewellery,
Studded
Gold Jewellery,
Studded
Platinum
Jewellery
Date of cornrnencement
of
production
12.04.2004
Execution
of BL{_JT
YES
Pending
CRA Objection,
if any
No
Pendixig Sliow Cause Notice/
Eviction Order/Recovery
Notice/
Recovery
Order
issued,
if any
No
No. of employees
Area allotted
(in sq. ft.)
2020-21
2021-22
2022-23
Male
110
Male
140
Male
150
Female
30
Female
35
Female
39
Total
140
Total
175
Total
189
6079 sq ft.
Area available
for each employee
per sq. ft. basis (area/no. of
employees)
2020-21
2021-22
2022-23
' 43.42 sq. ft. per employee 34.74 sq. ft. per employee 32.16 sq. ft. per employee Investment till date Financial Year 2020-21 2021-22 2022-23 Building Rs.215.l5 Lakh Rs.215.l5 Lakh Rs.215.l5 Lakh 216
Plaiit & Machinel7 Rs.241.04 Lakh Rs.275.22 Lakh Rs.309.33 Lakh Total Rs. 456.19 Lakh Rs. 490.37 Lakh Rs. 524.48 Lakh Per Sq. ft. Export during the FY 12020-21 Rs. 1.06 Lakh per sq. ft. 2021-22 Rs.l.63 Lakh per sq. ft. 2022-23 Rs.l.62 Lakh per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) 2020-21 2021-22 2022-23 NO NO NO Value Addition during the monitoring period (applicable for Gems & Jewellery 'Units) 2020-21 2021-22 2022-23 13.18 % 12.39 % 26.44 % l/Vhether
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. 2020-21 2021-22 2022-23 NO Submitted on 28.12.2021 Request ID (242100034326) Delay of 88 days (Covid-19 pandemic) YES Submitted on 30.09.2022 Request ID (242200030936) YES Submitted on 30.09.2023 Request ID (242300034071) (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 2020-21 6443.22 6572.41 129.ig The difference is of consignment of 116.41 and Re-export of Rs.l3.05 and Exchange rate difference of Rs. 0.27 in Lakhs 2021-22 9885.99 10664.86 778.87 The difference is of Loan basis of Rs. 12.76, Consignment of Rs. 715.81 and re-export of Rs. 75.83 in Lakhs 2022-23 9832.56 12275.26 2442.70 The difference is of Consignment of Rs. 2459.30 and Re-export of Rs. 62.89 in Lakhs and previous year export invoice appearing in the F.Y. 2022-23 of Rs. 79.49 Lakhs (b) IMPORT i. (Capital Goods including procurement done on IUT (from SEZ, EOU, STPI, EHTP) basis. (Rs. In Lakhs) 217
F.Y. Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2020-21 25.81 25.81 0.00 2021-22 7.28 7.28 0.00 2022-23 3.20 3.20 0.00 (ii) Raw
Materials
including
procurement
done
on
IUT
(from
SEZ,
EOU,
STPI,
EHTP)
basis:
(Rs.
In Lakhs)
Year/Period
Figures
as per
APR
(Import
RM+IUT
RM-IUT
Transferred)
Figures
as per
Softex/Trade
Data
Difference
if
all37
Reasons
for difference
2020-21
312.10+2415.60-
250.30=
2477.40
675.79
1801.61
The
difference
is
of
Consignmenl
return
Rs. 296.23,
Re-import
of repaii
Rs.
37.34,
Returnable
sample
Rs
2.90
and Loan
basis
of Rs. 1.41
2021-22
3493.53+326.
ig-
300.95=
3518.77
1121.04
2397.73
The
difference
is
of Re-import
of
Rs.
136.65,
Consignment
of
Rs.
587.11,
Returnable
sample
Rs.
5.19,
Re- import
exhibition
of
Rs.251,
0.16 exchange
rate difference
not taken
in
APR
by
unit
and
Local
purchase
of
Diamond
and Gold
Rs. 3352.59
taken
in APR.
2022-23
437.84+3262.58-
61 .i. 19= 3089.23
2805.04
284.ig
The
difference
is
of Re-import
of
Rs.
67.60,
Consignment
of Rs.
622.77,
Returnable
sample
Rs.
56.43,
Re- import exhibition
of Rs. 1703.65
and
packing
material
of RS. 7.50 and
C & F value
of 1.58
not taken
in APR
by
unit
and
Local
purchase
of
Diamond
and Gold Rs. 95.54
taken
in
APR.
(F)
Bond
cum
Legal
Undertaking
(BLUT)
Bond-cum-Legal
Undertaking
(BLUT)
(INR
in Lakhs)
Sr.
No.
Particulars
2020-21
2021-22
2022-23
(i)
Total
amount
of Bond-Cum-legal
undertaking
(BL{_JT)
at the beginning
of the 5 years
block
period
2783.42
2783.42
2783.42
(ii)
Value
of BLUT
amount
at the
beginning
of tl'ie Financial
Year
(APR
monitoring
period)
2446.58
1903.71
(iii)
Value
of additional
Bond
cum
legal
undertaking
executed
during
the
APR
monitoring
period,
if any
218
(iv) Duty foregone amount on account of goods and services imported or procured from DTA during the APR monitoriiig period 336.83 542.87 996.50 (-) Remaining or closing value of BLUT at the end of the APR monitoring period 2446.58 1903.71 907.21 (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.
2020-21
2021-22
2022-23
38 cases
pending
as per
APR
41 cases
pending
as per
APR
27 cases
pending
as per
APR
(H)
(a)
Whether
all SOFTEX/SERF has been
filed for the said period?
If no,
details
tliereof.
(s.o.
to also check
wliether
unit
has
olytained
SOFTEX
condonation
from
DC
office/RBI
and
if
approved,
whether
they
have
filed
such pending
SOFTEX.)
Not Applicable
to Gems
and Jewellery
Units
(b)
Whether
all SOFTEX/SERF has been
certified,
if so till whicli
month
has the
same
been
certified?
If
i-iot,
provide
details
of the SOFTEX
and reasons
for
pendency.
(C)
Wheffier
unit has filed
any request
for
Cancellation of SOFTEX/SERF
(I)
Whether
any
Services
provided
in
DTA/SEZ/EOU/STPI
etc.
against
payment iii INR in r/o IT/ITES Unit
duriitg
the period?
If yes, details
thereof
(year wise details
to be provided).
2020-21
2021-22
2022-23
NIL
NIL
NIL
(J)
Is
the
unit
sharing
any
of
their
ii'ifrastructures
with
other
ui-tits
or
are
utilizing
ii'ifrastructure
of another
unit
in the same or other
SEZ?
If
so,
details
thereof,
including
tlie details
of
the
unit
with
whom
the
sharing
is being
made,
and the payment
terms.
If
approval
for
sliaring
of common infrastruchire
has
been
obtained
from UAC / DC office, tl'ie date of UAC / Approval letter to be indicated? No 219
(K) Wl"iether 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
tl'ie
SO
Office?
No
([)
V%7hether
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.
iAll the procurements
from DTA are
through
SEZ online
and taken
inward
with
the permission
of Gate
Officers
(M)
Details
of
the request
IDs pending
for
00C
in respect of DTA procurement on the date of submission of monitoring report NIL (N) Has the unit set up any cafeteria / caitteen / food court in unit premises? If yes, wl'iether permission from UAC / DC office has been issued, or otherwise office has been issued, or otl"ierwise? Whether unit lias availed any duty free goods / services for setting up sucl'i facility? If yes, wliether unit has discliarged such duty / tax benefit availed? Details to be given including amount of duty / tax recovered or yet to be recovered? They do not l"iave any set up of cafeteria/canteen food court ii'z the Unit premises (O) Whether any violation
of any of the provisions
of
law
lias
been
noticed/observed
by the Specified Officer
during
the
period
under
monitoring?
NIL
(B)
Observations
on Estate
Division.
Particulars
Status
Outstanding
Rent
dues
NIL
as on 21.08.2024
Labour
Dues
or Labour
Cases
NIL
Validity
of Lease
Agreement
Sub-Lease
agreement
is registered
w.e.f.
02.05.2003 for 95 yrs Findings 1. These are 2nd, 3od and 4th year of the block period 2019-20 to 2023-24 and performance scrutiny for the period 2020-21 to 2022-23. APR prior to this F.Y. 2019-20 has been monitored by 1541h Approval Committee meetinz held on dt. 26.08.2021. 2. Action in respect of the 1541h Approval Committee meeting held on 26.08.2021, w.r.t.
Outstanding
dues
letter
issued
on
28.10.2021
to the unit and unit has cleared the outstanding dues. 220
The
unit
has
achieved
export revenue
of Rs. 6443.22/-
Lakhs
as
against
projected export of Rs. 5100/- i.e. 126.34 o/o during the period for F.Y. 2020-21.
4.
The unit has
achieved
export revenue
of Rs.
9885.99/-
Lakhs
as
against
projected export of Rs. 5200/- i.e. 190. 12 % during the period for F.Y. 2021-22.
5.
The
unit has
achieved
export revenue
of Rs.
9832.56/-
Lakhs
as
against
projected export of Rs. 5400/- i.e. 182.08 % during the period for F.Y. 2022-23.
6.
Opening
balance
of Raw material
declared
is matching
with
previous
year
closing
balance.
7.
Capital
Goods
Amortization
has been shown
correctly.
8.
Net Foreign Exchange Rs. 3772.03 /- lakh is positive for F.Y. 2020-21.
9.
Net Foreign Exchange Rs. 6414.22 /- lakh is positive for F.Y. 2021-22.
10.
Net Foreign Exchange Rs. 6643.28 /- lakh is positive For F.Y. 2022-23.
11.
Pendency
Foreign
Currency
Realization-.
27
cases
amounting
Rs.
362.40
Lakhs
are
pending
for
FE realization
beyond
permissible
limit
as per APR for p'.y. 2022-23
12.
There are no Labour dues / cases, outstanding dues pending against the unit in
estate
section.
13.
There
is no CRA Objection
pending.
14.
There
15.
In the APR for the F.Y. 2022-23,
consumable
value
4.41
wrongly
mentioned
in CG.
16.
There
is
a
huge variation
in actual
exports
vis a viz
export
projection
for F.Y.
2021-22
and
2022-23.
It
is
seen
that
there
is
no
proportionate
increase
in RM import.
17.
Value
Addition
submitted
by the
Unit
in
the APR F.Y.
2020-21,
2021-22
and 2022-23 is 13.18%, 12.39% and 26.44% respectively. However,
Value
addition
is
not matching
as
per formula
with
the
submission
made
in APR.
Value
addition
F.Y.
Declared
in APR
As per SEZ formula
F.Y. 2020-21
13.18%
40.1 5%
F.Y. 2021-22
12.39%
30.00%
F.Y. 2022-23
26.44%
24.48%
18.
There
is no delay
in filing
of APR F.Y. 2021-22
and 2022-23.
ig.
The APR for the F.Y.
2020-21
has not been filed within
prescribed
time (i.e. till
30th Sept 2021) and submitted
on 28.12.2021
i.e. there
is a delay
of 88 days.
However,
as per
circular
received
from
Ministry
of
Commerce
and
Industry,
extension
was given to file APR till 31st Dec 2021
due to Covid-19
pandemic
for
F.Y. 2020-21.
221
ANNEXURE
- A
PATDIAM
JEWELLERY
LIMITED
LOA NO: SEEPZ-SEZ/IA-I/NUS/API,/GT/284/02-03/2161
dated 13.03.2003
EXPORT
& IMPORT
NFE DAT
A FOR
p.y. YEAR 2019-20 TO 2023-24 of production : 12.04.2004 (Rs. In lakhs) Export value
as per IMF'ORT value
as per- (4FE Year
( F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projected Foreign Earning (FOB) Import during the year -APR (Raw + CG) IT/NSDL- data Amortised value as per APR Rs. In Lakhs. Amortised value of CG IO% €15 per rule 53 of SEX Ru/es. APR-data (Raw material consumed +amortised+Outf low ) APR-data as per verification (Raw material consumed +amortised+Outflow ) Prejected Foreign exchange earning (NFE) As per APR After Verification as per Ru/e 53 of SEX Rules. On Cumulative Basis 1 2 3 4 5 6 7 8 9 10 11 12 13 14 16 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) 2019-20 6184.51 7226.59 6184.51 5000.00 3082.13+12.22 2233.86 4.50 4.50 2845.88 2845.88 1982.00 3338.63 3338.63 3338.63 2020-21 6443.22 6572.41 6443.22 5100.00 312.1+45.01 675.79 7.08 7.08 2671.19 2671.19 203 4.0 € 3772.03 3772.03 7110.66 2021-22 gsss.gg 10664.86 9885.99 5200.00 3493.S3+70.83 1121.04 7.81 7.81 3471.77 3471.77 2087.00 6414.2) 6414.22 13524.88 2022-23 9832.56 12275.26 9832.56 5400.00 437.84+81.31 2805.04 8.13 8.13 3189.28 3189.28 2190.0(] 6643.28 6643.28 20168.16 Total Achieved 32346.28 36739.12 32346.28 20700.00 7534.97 6835.73 27.52 27.52 12178.12 12178.12 8293.00 20168.16 20168.16 20168.16 222
ANNEXURE
- B PATDIAM JEWELLERY LIMITED LOA NO: SEEPZ-SEZ/14-l/NUS/APL/GJ/284/02-03/2161 dated 13.03.2003 of production : 12.04.2004 Value in Lakhs YEAR CG IMP. 4B(V) AMORTISED VALUE 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 10'/O 10% 10% 10% 10'!/O 10'/O 10'!/O 10'!/O 10'!/O 10'!/O 2011-12 0.00 2012-13 0.00 2013-14 0.00 2014-15 0.00 2015-16 6.80 4.08 0.68 0.68 0.68 0.68 0.68 0.68 2016-17 0.00 2017-18 25.99 10.40 2.60 2.60 2.60 2.60 2018-19 0.00 2019-20 12.22 2.44 1.22 1.22 2020-21 25.81 2.58 2.58 TOTAL 70.82 19.50 0.00 0.00 0.00 0.00 0.68 0.68 3.28 3.28 4.50 7.08 223
ANNEXURE
- B PATDIAM JEWELIERY LIMITED LOA NO: SEEPZ-SEZ/14-l/NUS/APL/GJ/284/02-03/2161 dated 13.03.2003 of production : 12.04.2004 Value in Lakhs YEAR CG IMP. 4B(V) AMORTISED VALUE 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 10'/O 10'!/O IO'%) 10'!/l) IO'%) 10'/O 10% 10'/O 10'!/O 10o/o 2012-13 0.00 2013-14 0.00 2014-15 0.00 2015-16 6.80 4.76 0.68 0.68 0.68 0.68 0.68 0.68 0.68 2016-17 0.00 2017-18 25.99 13.00 2.60 2.60 2.60 2.60 2.60 2018-19 0.00 2019-20 12.22 3.67 . 1.22 1.22 1.22 2020-21 25.81 5.16 2.58 2.58 2021-22 7.28 0.73 0.73 TOTAL 78.10 27.31 0.00 0.00 0.00 0.68 0.68 3.28 3.28 4.5G 7.08 7.81 224
ANNEXURE
- B PATDIAM JEWELLERY LIMITED LOA NO: SEEPZ-SEZ/14-l/NUS/APL/GJ/284/02-03/2161 dated 13.03.2003 Date of Commencement of production : 12.04.2004 Value in Lakhs YEAR CG IMP. 4B(V) AMORTISED VALUE 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 10% 10'!/O 10% 10% 10% 10'/O 10'!/O 10% 10% 10'!/O 2013-14 0.00 2014-15 0.00 2015-16 6.80 5.44 0.68 0.68 0.68 0.68 0.68 0.68 0.68 0.68 2016-17 0.00 2017-18 25.99 15.59 2.60 2.60 2.60 2.60 2.60 2.60 2018-19 0.00 2019-20 12.22 4.89 1.22 1.22 1.22 1.22 2020-21 25.81 7.74 2.58 2.58 2.58 2021-22 7.28 1.46 0.73 0.73 2022-23 3.20 0.32 0.32 TOTAL 81.30 35.44 0.00 0.00 0.68 0.68 3.28 3.28 4.50 7.08 7.81 8.13 225
2& FINAL SCRUTINY REPORT/ /2024 Date: .09.2024 Name of the Unit: - M/s. Prism Jewellery Address:
- Unit No. 403, Bldg No. 1, SEEPZ++, SEEPZ-SEZ, Andheri (E), Mumbai
Block period:
- 2019-20 to 2023-24 Financial Year:
- 2020-21 (2" Year), 2021-22 (3'd Year) (% 2022-23 (4'h Year) Details of Previous Monitoring:- The proposal of performance of the APR for the period 2019-20 was placed in the 162nd Approval
Committee meeting held on 28.04.2022, wherein the Cornrnittee 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.
Sr.
No.
Directions
of the Approval
Committee
Action
ta_ken if any.
I
Pay the
outstanding
rental
dues
of Rs. 4,47,854/ - Letter issued to the unit on 12.05.2022 with a request to pay outstanding rentaI dues of Rs.4,47,854/- irnrnediately. Outstanding
rental
dues
is
Rs.
1,31,771.
13 as on date 25.08.2024
(A): Observation
on APR
tIl APPROVED
Projections
(Rs. in La}:hs)
2019-20
.
2020-21
2021-22
2022-23
2023-24
Total
FOB
value
of export
2000.00
.
I12200.00
2400.00
I 2600.00
2800.00
12000.00
FE Outgo
1805.00
I
igso.oo
2159.00
2339.00
2339.00
10761.50
NFE
195.00
I
220.00
241.00
260.50
322.00
1238.50
(II)
Performance
as compared
to projections
during
the block
period
2019-20
to
2023-24
Year
Export
F.E. OUTGO
Projected
I
Actual
Raw Material
' (Goods/Services) ' C.G. import ' Other outflow Projected Actual Projecte d Actu al Actual 2019-20 2000.00 2145.94 1800.00 1716.74 5.00 2.97 0.00 2020-21 2200.00 1137.58 1975.00 53.89 s.oo o.oo o.oo 2021-22 2400.00 2302.67 2155.00 1030.67 4.00 0.00 0.00 2022-23 2600.00 1747.95 2336.00 590.04 4.00 0.00 0.00 Total 9200.00 7334. 14 8265.5 3391.34 is.oo 2.97 0.00 226
(III)
Cumulative
NFFI achieved
during
the block
period
2019-20
to 2023-24.
Year
Cumulative
Projections
NFE
Cumulative
NFE
Achieved
Cumulative
% NFE
Achieved
2019-20
195.00
387.09
198.51%
2020-21
415.00
1472.54
354.83%
2021-22
656.00
2923.52
445.66%
2022-23
917.00
3971.78
433.13%
(IV) Whether
the Unit
achieved
Positive
NFE:
Yes
(Rs. in Lakhs)
(D)
Other
Information.
LOA
No. &, Date
SEEPZ-SEZ/IA(I)/NUS/
APL/GJ/295/03-
04/112
dated
19.05.2003
Validity
of LOA
31.08.2024
Item(s) of manufacture/
Services
STUDDED
GOLD
&, PLATINUM
JEWELLERY
Date
of commencement
of production
20.05.2004
Execution
of BLUT
Yes
Pending
CRA
Objection,
if any
No
Pending
Show Cause Notice/
Eviction
Order/Recovery
Notice/
Recovery
Order
issued,
if any
No
a)
Projected
employment
for the
block
period
b)
No. of employees
as on
31.03.2023
Men
11 8r, Women -10 , Total
21 I Men
- 21 &; Women
12 , TOtal
33
I
Men - 21
8r,
Women
- 13 Total
34 Area allotted (in sq. ft.) 6638.92 Sq. Ft. 6638.92 Sq. Ft. 6638.92 Sq. Ft. Area
available
for
each
employee
per sq.ft. basis (area / no. of employees) Rs. 316.14 Sq. Ft per employee Rs.20l.l8 Sq. Ft per employee Rs. 195.26
Sq. Ft per employee Investment
till
'
date
' Building
263.84
263.84
263.84
Plant
& Machinery
146.25
129.06
129.06
TOTAL
410.09
392.90
392.90
Per Sq. ft. Export
cTuring
the FY
Rs.l7135.02
per Sq. Ft.
Rs.
34684.41
per Sq. Ft.
Rs.
26328.83
per Sq. Ft.
Quantity
and
value
of goods
exported
under
Rule
34
(unutilized
goods)
2.74 Key, Rs.
102.58
Lakhs
6.49
KG,
Rs. 289.79
Lakhs
2.52 KG,
Rs. 188.37
Lakhs
Value
Additron
during
the monitoring
period
11.98%
12.65%
13.97%
Whether
all the APRs
being
considered
now
has been
ffled
well
within
the time
APR
2020-21:-
No,
APR
2020-21
filed
on
26.07.2022
as
per the
direction
given
by the
227
limit,
or otherwise.
If no, details
of the Year
along
with
no of
days
delayed
to be given.
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 206
days.
APR 2021-22:-
No,
(The APR for the FY 2021-
22
has
not
been
filed
within
time
submitted
on 23. 12.2022
&, the delay
is of
83 days)
APR 2022-23:-
No,(The
APR for the FY
2022-
23
has
not
been
filed
within
time
submitted
on 06.12.2023
(!s the delay
is of 66 days)
(E) Reconciliation
of Export
& Import
data.
(a)
EXPORT
(Rs. in lakhsl
Year/Period
Figures
reported
in APR
(FOB
Value)
Figures
as
per Trade
Data
Difference
if any
Reason
for
Difference
/Remark
2020-21
1137.58
1138.45
0.87
Difference
due to the re-export
of dia_mond
value
to kalyan
jewelers
was considered
in
export
by NSDL
2021-22
2302.67
2302.67
o.oo
NA
2022-23
1747.95
1717.46
30.49
Difference
due to the less
advance
received
from
party
US$ 37965.83,
NSDL
has
entered
only
realizable
amt,
i.e. US$ 61263.99
instead
of
US$ 99229.82 in record.
(b) i. IMPORT
(Raw
Material
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
12.47
12.47
0.00
NA
2021-22
223.04
223.04
0.00
NA
2022-23
646.03
656.16
0.00
NA
228
ii. IMPORT (Capital Goods including procurement done on IUT (from SEZ) basis. €Rs. In Lakhsl 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 (F) Bond cum Legal Undertaking (BLUT) (Rs. In Lakhs) 2020-21 2021-22 2022-23 i Total Bond-Cum Legal Undertaking 6186.46 6186.46 6186.46 ii Remaining Value
of BLUT given
by entity at the start of the Financial Year. 6077.24 6059.61 5973.49 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) 17.63 86.12 154.39 v Remaining Value of BLUT as at the end of the Financial Year [(ii) + (iii) - (iv)]. 6059.61 I 5973.49 5819.10 (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.
FY 2020-21:-
YES, 5 cases
i.
Dainas Jewellery
LLC-
Rs 4.16 Lakhs
ii.
Jawhara Jewellery
LLC- Rs.0.34 lakhs
iii.
Malabar
Gold
&
Diamond
FZCO-
Rs.24.35
lakhs
iv.
The Diamond
Gallery
Rs.4.84 Lakhs
V.
The Diamond
Gallery
Rs.414.56
LaUis
Total Rs. 34.15 Lakhs
FY 2021-22:-
YES
4 cases
i.
Damas Jewellery
LLC-
Rs 4.30 Lakhs
ii.
Jawhara Jewelleiy
LLC-
Rs.0.35 lakhs
iii.
The Diamond
Gallery
Rs.5.00 Lakhs
iv. The Diamond
Gallery
Rs. 0.47 Lakhs
Total Rs. 10.12 Lakhs
229
FY 2022-23
:- YES, 5 cases
i.
Damas Jewellery
LLC- Rs 4.65 Lakhs
ii.
Jawhara
Jewellery
LLC-
Rs. 0.38 lakhs
iii.
P
N
Gadgil
Jewellers DMCC
Rs.
140.04
iv.
The Diamond
Gallery
Rs.5.41 Lakhs
v.
The Diamond
Gallery
Rs.0.5 1 Lakhs
Total Rs. 150.99 Lakhs,
2020-21
2021-22
2022-23
(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
NA
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 NA NA (C) Whether
unit
has
filed
any
request
for Cancellation of Softex NA NA 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
No
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
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. Yes Yes 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 Yes Yes (M) Details
of
the
request
IDs
pending
for 00C
in respect
of DTA procurement
on
the
date
of submission
of monitoring re'oort No No No 230
(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
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) Obsewations
on Estate
Division.
Particulars
Status
Outstanding
Rent dues
Total
outstanding
Rent dues is Rs. 1,31,771.13
as on date
25.08.2024
Labour
Dues or Labour
Cases
NIL
Validity
of Lease Agreement
Registered
w.e.f
06.06.2003
for 95 years
Findings
1.
2020-21
is the 2"d year, 2021-22
is the 3'd year &, 2022-23
is the 4th year
of the block period 2019-20 to 2023-24.
APR prior
to this
F Y 2019-20
has been monitored
in the
162"dApproval
Committee
meeting
held on 28.04.2022.
2.
The unit
has achieved
export
revenue
of Rs. 1137.58
Lakhs
as against
projected
export
of Rs. 2200.00
i.e. 51.71%
for the FY 2020-21.
ii.
The
unit
has achieved
export
revenue
of Rs. 2302.67
Lakhs
as
against
projected
export
of Rs. 2400.00
i.e. 95.94%
for the FY 2021-22.
iii.
The
unit
has achieved
export revenue
of Rs. 1747.95
Lakhs
as
against
projected
export
of Rs. 2600.00
i.e. 67.23%
for the FY 2022-23.
3.
i. Net Foreign
Excha_nge
for the 2020-21
is Rs. 1472.54
Lakh
is positive.
ii. Net Foreign
Exchange
for the 2021-22
is Rs. 2923.52
Lakh
is positive.
iii. Net Foreign
Exchange
for the 2022-23
is Rs. 3971.78
Lakh
is positive.
4.
Opening
bala_nce
of
Raw
material
declared
is matching
with
previous
year
closing
balance.
5.
Capital
Goods
Amortization
has been shown
correctly.
231
Total outstanding Rent dues is Rs. 1,31,771.13 as on date 25.08.2024 7. No Labour dues &, Labour cases a_re pending against the unit in estate section. 8. There is no CRA Objection pending. g. There 10. The balance amount in BLUT at the end of 2020-21, 2021-22 8r, 2022-23 is positive. 11. Pendency Foreign Currency
Realization
is 5 cases Rs.l50.99
Lakhs
for
the
FY
2022-23
12.
Total
value
of currently
existing
capital
goods
imports,
spares
and
foreign
technical
know-how
fee till
end
of
the
year
under
report
for the
last
10
yrs
(including
this
year)
wrongly
mention
Rs. 24.27
in lakhs
instead
of Rs. 82.33/-
13.
i. The APR for the FY 2020-21
has not been filed within
prescribed
time &, submitted
on
26.07.2022.
The unit
has delayed
in submission
of APR by 206 days.
ii. The APR for the FY 2021-21
has not been filed within
prescribed
time &, submitted
on
23.12.2022.
The unit
has delayed
in submission
of APR by 83 days.
iii. The APR for the FY 2022-23
has not been filed within
prescribed
time 8r, submitted
on 06.12.2023.
The unit
has delayed
in submission
of APR by 66 days.
14
Value Addition
submitted by the Unit in tlie APR F.Y. 2020-21 , 2021-22 and 2022-23 is 11.98%, 12.65%
and 13.97%.
Value Addition
F.Y.
Declared in APR
As per formula
r-.y. 2020-21
11.98 %
593.35%
F.Y. 2021-22
12.65 %
173.00%
F.Y. 2022-23
13.97 %
152.79%
232
[RE
- Al Prism Jewellery LOA No. IA(I)/NUS/API/GJ/295/03-04/112 DATED
- €15.2003
-
20.05.2004 104 BIOCK PERIOD
-
2019-20 TO 2023-24 Monitoring Period
-
2020-21,2021-22 & 2022-23 (Tk. in Takhql Expoit value
as per IMPORT value
as Ber- NFE Year (p.y.) APR data NSDL data FOB Export value found during APR verification as per nile 53 of SEZ Rules. Projected Foreign Earning (liased on FOB l'alue) Import during the yeat -APR (Raw + CG) IT / NSDL-data Amortised value as per APR Rs. In Lalchs. Amrirtised value of CG 10% as Iier rule 53 of SEZ Rules. APR-data (Raw material consumed +amortised+Oulflo -) I APR-data as per vetificalion (Raw material consumed +amorlised+O titflow ) Projected Foreign exchange earning As per APR Afier VeQcntiou ns per Rule 53 of SEZ Riiies. On Ciunulative Basis 1 2 3 4 5 6 7 8 9 10 12 12 13 14 15 3(a) 4A(b)+4B(i) 4B(vi) 4A(h)+8+APR(5) / APR column (6) 4A(li)+(9)+APR (5) APR (7) (4-11) 2019-20 2145.94 2149.92 2145.94 2000.00 1745.02 621.48 8.28 8.28 1758.85 1758.83 195.00 387.09 387.09 387.09 2020-21 1137.58 1138.45 1137.58 2200.00 12.47+40.73 12.47 8.23 8.23 52.13 52.13 220.00 1085.45 1085.45 1472.54 2021-22 2302.67 2302.67 2302.67 2400.00 223.04+32.5 223.04 8.23 8.23 851.69 851.69 241.00 1450.98 1450.98 2923.52 2022-23 1747.95 1717.46 1747.95 2600.00 646.03+24.27 656.16 8.23 8.23 699.69 699.69 261.00 1048.26 1048.26 3971.78 Total Acliieved 7334.14 7308.50 7334.14 9200.00 1513.15 32.97 32.97 3362.36 3362.36 917.00 3971.78 3971.78 3971.78 233
ANNEXURE
- B PRISM JEWELLERY LOA NO. IA(I) /NUS/ APL/GJ/295 /03-04/ 112 DATED 19.05.2003 DATE OF COMMENCEMENT OF PRODUCTIUON 20.05.2004 LOA BLOCK PERIOD 2019-20 'ro 2023-24 FY 2022-23 Value in Lakhs YEAR CG IMP. AMORTISED VALUE 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 10% IO'Xi 10!":) 10!'o 10')"o 10% IO'XT 10% 10% 10'!";) 2013-14 0.91 0.91 0.09 0.09 0.09 0.09 o.og 0.09 0.09 0.09 o.og 0.09 2014-15 43.23 38.91 4.32 4.32 4.32 4.32 4.32 4.32 4.32 4.32 4.32 2015-16 6.36 5.09 0.64 0.64 0.64 0.64 0.64 0.64 0.64 0.64 2016-17 28.86 20.20 2.89 2.89 2.89 2.89 2.89 2.89 2.89 2017-18 0.00 2018-19 0,00 2019-20 2.97 1.19 0.30 0.30 0.30 0.30 2020-21 0.00 2021-22 0.00 2022-23 0.00 TOTAL 82.33 66.30 0.09 4.41 5.05 7.94 7.94 7.94 8.23 8.23 8.23 8.23 234
FINAL 8CRUTINY REPORTI)7/2024 Date: Name of the Unit :- M/s. S B &, T International Ltd Unit Address: Unit No. G-3, G &, J Complex-I, SEEPZ-SEZ, Andheri(E), Mumbai- 400096 Block period:
- 2019-20 to 2023-24 Financial Year:- 2021-22(3Td year)
2022-23 (4" year) and 2023-24(5th year) Details of Previous Monitoring:
- Previous UAC observation The proposal of performance of the APR for the period 2020-21 was placed in the 157th
Approval
Committee
meehng
held
on
26.11.2021
wherein
the Committee noted
the monitoring
performance
of
the Unit
for
the
period
2020-21.
The Committee
also directed
the unit
to
Action
taken
report
:
Directions
of the Approval
Committee
Action
taken
if any.
'
i.
Expedite
the execution
of
sub-lease
agreement
for the period 15.11.2013
to 31.03.2019
&, 01.04.2019
to
31.03.2024.
ii.
Pay
outstanding
rental dues
amounting
to
Rs.
25,37,025/-
by end of
quarter
i.e
Dec
2021
failing
which
further necessary
action
to
be
initiated
by
Estate
Section.
Sub-Lease
agreement
is
registered
for
the
period
15.11.2013
to
31.03.2019
and
01.04.2019
to 31.03.2024
Unit
has cleared
the
outstanding
dues
upto
Dec 2021.
(A): Obsemation
on APR
(I)
APPROVED
Projections
(Rs. in Lakhs)
1" Year
2aa Year
3aa Year
4th Year
5th Year
TOtal
2019-20
2020-21
2021-22
2022-23
2023-24
FOB value
of export
1200
1250
1250
1300
1300
6300
FE Outgo
1048
1096.50
1096.50
1145
1145
5533
NFE
152
153.50
153.50
155
153
767
235
(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
Projected
Actual
Projected
Actual
Actual
2019-20
1200
814.29
1020
648.27
18
o
o
2020-21
1250
737.91
1062.50
573.81
ig
o
o
2021-22
1250
989.63
1062.50
817.42
ig
o
o
2022-23
1300
sl9.02
1105
622.88
20
o
o
2023-24
1300
6362.72
1105
6026.73
22
o
o
(III) Cumulative
NFE achieved
during
the block
period
2019-20
to 2023-24
(Rs. in Lakhs)
Year
Cumulative
Projections
NFE
Cumulative
NFE
Achieved
Cumulative
% NFE Achieved
2019-20
152
119.1
78.35%
2020-21
305.5
265.23
86.82o/o
2021-22
459
461.10
100.46%
2022-23
614
689.05
1 12.22%
2023-24
767
1060.85
138.31%
(IV) Whether
the Unit
achieved
Positive
NFE
: Yes
(D)
Other
Information:
LOA
No. &: Date
7/8/86-EPZ
dated: 15.05.1986
Validity
of LOA
31.03.2024
Item(s) of manufacture/ Services
Gold Earrings,
Gold Pendants
and Gold Rings
Date of commencement
of
produc'bon
07.01.1988
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.)
2021-22
2022-23
2023-24
Male
35
Male
36
Male
36
Female
15
Female
14
Female
14
Total
50
Total
50 Total
50
4295 sq. ft.
Area available
for each employee
2021-22
12022-23
12023-24
I 236
per sq. ft. basis (area/no. of
employees)
85.9 sq. ft.
85.9sq. ft.
85.9sq. ft.
Investment
till date
Financial
Year
2021-22
2022-23
2023-24
Building
Rs.O lakh
Rs.O lakh
Rs.O lakh
Plant &
Machinery
Rs.24.77
lakh
RS.22.11
lakh
Rs.l9.08
lakh Total Rs. 24.77 lakh Rs. 22.11 lakh Rs. 19.08 lakh Per Sq. ft. Export during the FY 2021-22 Rs.23041.44 lakh per sq. ft. 2022-23 Rs. 19069.15
lakh per sq. ft. 2023-24 Rs.l48142.49
lakh per sq. ft. Quantity and value of goods exported under Rule 34 (unutilized goods) 2021-22 2022-23 2023-24 NO NO NO Value Addition during the monitoring period (applicable for Gems & Jewellery Units) 2021-22 2022-23 2023-24 21.36 36.02 4.77 Whether
all
the
APRs
beii'ig
considered
now
have been filed
well
within
tl"ie
time
limit,
or
otherwise.
If no, details
of the Year along with
no of days delayed
to be given.
YES
Submitted
Oil
30.06.2022
Request ID
(242200009
741)
YES
Submitted
on
23.06.2023
Request ID
(242300007
504)
YES
Submitted
on
28.06.2024
Request ID
(242400007264)
(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
2021-
22
989.63
1019.96
30.33
Due to Re Export
2022-
23
sl9.02
868.1
49.08
Due to Re Export
2023-
24
6362.72
6410.54
Export
Amendment
value -
08.51 not included
in trade
Data(6402.03+8.
51=6410.
54)
47.82
(39.31+8.51)
Due to Re Export
(b)
IMPORT
i.
(Capital
Goods
including
procurement
done on IUT (from SEZ, EOU, STPI,
EHTP) basis.
(Rs. In Lakhs)
237
F-Y.
Figures
as
per APR
Figures
as per
Trade
Data
Difference
if
any
Reasons
for difference
2021-22
o
o
o
NA
2022-23
o
o
o
NA
2023-24
o
o
o
NA
(ii)
Raw Materials
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
and
Reasons
for difference
2021-22
817.42
555.28
262.14
IUT Value-
262.14 2022-23 622.88 616.38 6.5 IUT Value-
6.49 2023-24 6026.73 6020.98 05.74 IUT Value-
05.74
(F)
Bond
cum
Legal
Undertaking
(BLUT)
Bond-cum-Legal
Undertaking
(BLUT)
(INR in Lakhs)
Sr.
No.
Particulars
2021-22
2022-23
2023-24
(i)
Total amount
of Bond-Cum-legal
undertaking
(BL{_JT) at the beginning
of the 5 years block period
3510.68
3510.68
3510.68
(ii)
Value
of BL'UT amount
at the
beginning
of the Financial
Year (APR
monitoring
period)
3433.60
337F3.76
3294.63
(iii)
Value
of additional
Bond cum legal
undertaking
executed
during
the
APR monitoring
period,
if any
0.00
0.00
0.00
(iv)
Duty
foregone
amount
on account
of
goods and services
imported
or
procured
from DTA during
the APR
monitoriiig
period
54.84
84.13
452.31
(-)
Remaining
or closing
value of BL'[_JT
at the end of the APR monitoring
period
3378.76
3294.63
2842.32
(G)
Details of pending Foreibon Remittance
beyond
Permissible
period,
if any.
To cross-check
the same and
verify
whether
necessary
permission
from
AD Banlc / RBI has been obtained.
2021-22
2022-
23
2023-24
Nil a5
per
APR
Nil as
per
APR
,
YES
4 cases
Rs.
238
5932.93
Lakhs.
is
pending
for
realization
(As per
APR 2023-24
submitted
by the
unit).
(H)
(a)
Whether
all
SOFTEX/SERF
has
been
filed for the said period?
If no, details
thereof.
(s.o.
to also
check
whether
unit
has
obtained
SOFTEX
condonation
from
DC
office/RBI
and
if
approved,
whether
they have
filed such pending
SOFTEX.)
Not Applicable
to
Gems and Jewellery
Units
(b)
'l/Vhether
all
SOFTEX/SERF has
been
certified,
if so till wlncli
month
has tl'ie
same been certified?
If
not, provide
details of the SOFTEX
and reasons for
pendency.
(C)
Whetl'ier
unit lias filed any request
for
Cancellation of SOFTEX/SERF
(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).
2021-22
2022-23
2023-24
No
No
No
iU)
Is
the
unit
sliaring
any
of
their
infrastructures
with other
u_nits
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, axid the payment
terms.
If
approval
for
sharing
of common infrastructure
has
been
obtained
from UAC / DC office, the date of UAC / Approval letter to be indicated? No No I I I No I i (K) Whether all DSPF for services procured during
the
said
monitoring
period
under consideration
has
been filed
by
the ui'iit and whether
the same has been
processed
for
approval
by
the
SO
Office?
No
No
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.
0.00
9.52
1.49
(M)
Details
of the request
IDs pending
for
00C
in respect of DTA procurement on t_he date of submission of monitoring No No No 239
report
(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
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 monitorina? r:i No No No (B) Observations on Estate Division. Particulars Status Outstanding Rent dues Rs.2,26,254/- as on 08.08.2024 Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-Lease
agreement
is
registered
for
the period
15.11.2013
to
31.03.2019
and
01.04.2019
to 31.03.2024 Findings I 1. This is the 8 year block period 2019-20 to 2023-24 and performance scrutiny for the period 2021-22 to 2023-24. APR prior to this F.Y. 2020-21 has been monitored by 157Ih Approval Committee meeting held on dt.26.ll.2021 2. Action in respect of the 157"" Approval Coinrnittee meeting held on 26.11.2021, has also been completed by this office Sub-Lease agreement is registered for the period 15.11.2013 to 31.03.2019 and 01.04.2019 to 31.03.2024, Unit has cleared the Outstanding dues upto Dec 2021 4. The unit has achieved
export revenue
of Rs.
989.63/-
Lakhs
as
against projected
export of Rs. 1250/-
i.e. 79. 17 % during
the period for FY 2021-22.
5.
The unit has
achieved
export revenue
of Rs.
819.02/-
Lakhs
as
against projected
export of Rs. 1300/-
i.e. 63.00 % during
the period for FY 2022-23.
6.
The unit
has
achieved
export
revenue
of
Rs.
6362.72/-
Lal<hs
as against projected export of Rs. 1300/- i.e. 489.44 % during the period for FY 2023-24. 7. Opening balance of Raw material declared is matching with previous year closixig 240
balance. 8. Capital Goods Amortization has been shown correctly. 10. Net Foreign Exchange Rs. 461.10 /- laldi is positive for FY 2021-22. 11. Net Foreign Exchange Rs. 689.05/- lakh is positive for FY 2022-23. 12. Net Foreign Exchange Rs. 1060.85/- lakh is positive for FY 2023-24. 13. Pendency Foreign Currency Realization is 4 Cases Rs. 5932.93 for the FY 2023- 24. 14. There is no Labour dues/ cases pending against the unit in estate section. There is a outstanding dues Rs.2,26,254/- as on 08.08.2024 against the unit 15. CRA Objection is pending AM No.05 dated 26.10.2022 w.r.t. Non- Surrender of export benefit availed against export proceeds write off. Letter issued to the unit on 20.09.2023. Reply of the unit is still awaited 16. Tliere is no SCN is pending. 17. Value Addition submitted by the Unit in the APR F.Y. 2021-22 , 2022-23 and 2023-24 is 21.36%, 36.02% and 4.77%. Value Addition F.Y. Declared in APR As per formula F.Y. 2021-22 21.36% 21.36% F.Y. 2022-23 36.02% 36.02% F.Y. 2023-24 4.77% 4.77% 18. There is no delay in filing of AJ'R. 19. The unit has less export as projected for the FY 2021-22 and 2022-23 20. Employment per sq.ft is low vis-a-viz space allotted 241
ANNEXURE-B M/s SB & T International Ltd. LOA NO: 07/08/86/EPZ dated 12.05.1986 Date of commencemen by production :07.01.1988. 2023-24 YEAR CG IMP. 4B(V) AMORT ISED 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 Total 10t!/it IO'%) IO'%i 10'!/;) 10% 10% 'io'xi IO'%i 10'!/ii 10% 2014-15 0.00 2015-16 0.00 2016-17 0.00 2017-18 0.00 2018-19 0.00 2019-20 0.00 2020-21 0.00 2021-22 0.00 2022-23 0.00 2023-24 0.00 TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 242
ANNEXuRE
- A
M/s S B & Tlnternational
Ltd. LOA NO: 7/8/86-EPZ
dated 12.05.1986
EXPORT
& IMPORT
NFE DATA
FOR
FY YEAR 2019-20 to 2023-24 Export value
as per IMPORT value
as per NFE Year ( F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projected Foreign Earning (FOB) Import during the year -APR (Raw + CG) IT/NSDL- data Amortised value as per APRRs.ln Lakhs. Amortrsed value o/ CG IO% os per rule 53 of SEX Rules. APR-data iRaw material consumed +amortised+Outflo w) APR-data as per verification (Raw material consumed +amortised+Outfl owl Prejected Foreign exchange earning (NFE) As per APR After Verification as per Rule 53 of SEX Rules. On Cumulative Basis 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 3(a) 4Aib)+4B(i) 4B[vi) 4A(h)+8+APR(5) / APR column i6) 4A(h)+(9)+APR i5) APR (7) %4-11} 2019-20 814.zg 825.04 814.29 1200 442.01+0 442.01 o o 695.19 695.19 152 ng.i iig.i. iig.i 2020-21 737.91 745.75 737.91 1250 349.82+0 349.82 o o 591.78 591.78 153.5 146.13 146.13 265.23 2021-22 989.63 1019.96 989.63 1250 555.28+0 555.28 o o 793.76 793.76 153.50 174.15 195.87 461.10 2022-23 819.02 868.10 819.02 1300 616.39+0 616.38 o o 591.07 591.07 155.00 216.90 227.95 689.05 2023-24 6362.72 6402.03 6362.72 1300 6020.99+0 6020.98 o o 5990.92 5990.92 153.00 289.94 371.80 1060.85 Total Achieved 9723.57 9860.88 9723.57 6300.00 0.00 7984.47 0.00 0.00 8662.72 8662.72 767.00 946.22 1060.85 243
FINAL SCRUTINY REPORTj;4/2024- Date: Name of the Unit :- M/s. TianaJewellery Exports Pvt. Ltd Unit Address: G-48, G &, J Complex-I, SEEPZ-SEZ, Andheri (Easti Mumbai- 400096 Block period:
- 2019-20 to 2023-24 Financial Year:- 2020-21 (2nd Year),2021-22(3rd year) and 2022-23 (41h year) Details of Previous Monitoring:
- Previous UAC observation The proposal of performance of the APR for the period 2019-20 was placed in the 156th
Approval
Committee
meeting
in its meeting
held on 28.10.2021
wherein
the Committee
noted
the monitoring
performance
of the Unit
for the
period
2019-20.
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.44,42,343 / - immediately or action as deemed
necessary
will
be
initiated
in
due
course.
ii.
Specified
Officer
to
visit
the unit
and
submit
a report
regarding
reason
for
non-payment
of
outstanding
rental
dues
Letter
issued
to the unit
on 16.11.2021
with
a
request
to
pay
outstanding
dues
and
also
requested
to Specified
Officer
to visit
the unit
and submit
a report
regarding
reason
for non-
payment
of outstanding
rental
dues.
Sr.
Authorised
Officer vide
its
letter
dated
29.11.2021
informed
that
as directed
by UAC,
the unit
was
visited
on 25.11.2021
and unit representative
informed
that they
are
regular
pays
rents
and taxes
and no
rent
amounting
to
Rs.44,42,343/-
is
pending
for
payment.
They also
stated
that
they have already
paid
rent
till 31st
December,202
1.
They further
stated
that as
per their
records,
only
service
Charges
amounting
to Rs.l69218.72
is pending
from
their
end
and
assured
that
they will pay the same within
10
days.
It
is
to
mentioned
that
the
unit
cleared
Outstanding
dues
of Rs.44,42,343/-
as on December 2021 Presently, Outstanding dues Rs.l,84,589.88/- as on 17.09.2024 244
(A): Obsetion
on APR
(I)
APPROVED
Projections
(Rs. in Lakhs)
1= Year
2'
Year
3ad Year
4th Year
5'h Year
Total
2019-20
2020-21
2021-22
2022-23
2023-24
FOB value
of export
22000
25000
30000
31500
31500
140000
FE Outgo
17674
20325
24225
25625
28040
115889
NFE
4326
4675
5775
5875
3460
24111
(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
Projected
Actual
Projected
Actual
Actual
2019-20
22000
10461.20
17500
9914.21
87
12.53
0.00
2020-21
25000
11578.76
20150
10826.35
70
8.75
0.00
2021-22
30000
10724.62
24050
9524.81
70
15.94
0.00
2022-23
31500
5981.03
25450
5394.54
70
52.20
0.00
(III) Cumulative
NFE achieved
during
the block
period
2019-20
to 2023-24
(Rs. in Lakhs)
Year
Cumulative
Projections
NFE
Cumulative
NFE
Achieved
Cumulative
% NFE Achieved
2019-20
4326
979.4
22.63%
2020-21
gooi
1514.73
16.82%
2021-22
14776
2264.55
15.32%
2022-23
20651
2671.40
12.94%
(IV) Whether
the Unit
achieved
Positive
NFE
: Yes
(D)
Other
Information:
LOA
No. & Date
NUS/APL/GJ/48/93/6461
Dt. 02.09.1993 Validity of LOA 31.03.2024 Item(s) of manufachire/ Services Manufacturing
of
Plain / Studded
Gold
Jewellery,
Platinum,
Jewellery,
And
Silver
Jewellery
&, Combination Jewellery. Date of commencement of production 01.02. 1994 Executioi'i of BLUT YES 245
Pending CRA Obiection, if any
No
Pending Show Cause Notice/
Eviction Order/Recovery Notice/
Recovery
Order
issued,
if any
No
No. of employees
2020-21
2021-22
2022-23
Male
221
Male
257
Male
199
Female
13
Female
12
Female
13
Total
234
Total
269
Total
212
Area allotted
(in sq. ft.)
14655.12
sq. ft.
Area available
for each employee
per sq. ft. basis (area/no. of
employees)
2020-21
2021-22
2022-23
62.63 sq. ft.
54.48 sq. ft.
69.13 sq. ft.
Investment
till date
Financial
Year
2020-21
2021-22
2022-23
Building
Rs.0.l5
lakh
Rs.0.l5
lakh
Rs.3.99 lakh
Plant &
Machinery
Rs.283.31
lakh
Rs.280.86 lakh
Rs.447.53
lakh
Total
Rs. 283.46 lakh
Rs. 281.01 lakh
Rs. 451.52 lakh
Per Sq. ft. Export
during
the FY
2020-21
Rs. 79.00
lakh per sq. ft.
2021-22
Rs.73. Iakh per sq. ft.
2022-23
Rs. 40.81 lakh per sq. ft
Quantity
and value of goods
exported
under
Rule 34
(unutilized
goods)
2020-21
2021-22
2022-23
C & P Diamonds
1720.441
cts. Rs.
34494852/- Gold
Findings
307.328
Gms. Rs.552735/-
C & P Diamonds
2153.095
cts. Rs.
38053855/- Gold
Findings
120.64
Gms. Rs.433232/-
C & P Diamonds
2238.322
cts
Rs.42550439/ -
Value Addition
during
the
monitoring
period
(applicable
for
Gems & Jewellery Ui'iits)
2020-21
2021-22
2022-23
13.50
13.50
15.28
Whether
all the APRs lyeing
considered
now have been filed
well witl'ffln
the time limit,
or
otherwise.
If no, details
of the Year along with
no of days delayed
to be given.
Yes.
AJ'R for FY 2020-21
submitted
on
28.12.2021
Request
ID 242100023723)
No.
APR for FY 2021-22
not
submitted
in
NSDL within
stipulated
time period.
Submitted
on
06.02.2023
after a
delay of 128 days.
Request ID
(242200034646)
No.
APR for FY 2022-23
not
submitted
in
NSDL within
stipulated
time period.
Submitted
011
21.12.2023
after a
delay of 81 days.
Request ID
(242300037383)
246
(E) 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
if any
Reason for Difference/Remark
2020-21
11578.76
18693.73
7114.97
Value
of breakup
:l TDoattala
Value
as per
NSDL
18705.20
I Less: FOC Value
of
I
i Export
6692.89
j Less: Diff
Value
of Re-
lexport, Repair,
Sample
i etc
415.70
" Less: Cancelled
Export
11.47
Less Credit
Note
6.44
Value
as per APR 20-21
11578.76
2021-22
10724.62
21198.61
10473.99
Value
of breakup
Total
Value
as per NSDL
Data
21231.18
Less: FOC Value
of
Export
9857.30
Less: Diff
Value
of Re-
export,
Repair,
Sample
etc
617.01
Less: Cancelled
Export
32.57
Less Credit
Note
1.48
Add: Debit
Note
1.80
Value
as per APR 20-21
10724.62
2022-23
5981.03
14194.54
8213.51
I
I
Value
of breakup
Total
Value
as per NSDL
Data
14211.18
Less: FOC Value
of
Export
7737.43
Less: Diff
Value
of Re-
export,
Repair,
Sample
etc
476.44
Less: Diff Shipping
bill
request
Expired
16.18
Less: Credit
Note
-0.06
Add: Debit
Note
0.41
Valu_e__as__PRg
_ 5981.59
(b) IMPORT
i.
(Capital
Goods
including
procurement
done on IUT (from
SEZ, EO'U, STPI,
EHTP) basis.
(Rs. In Lakhs)
247
F.Y.
Figures
as
per APR
Figures
as per
Trade
Data
Difference
if
any
Reasons
for difference
2020-21
8.75
0.00
8.75
The Machinery
of Rs.6.04
lakhs
considered
in FY 2020-21
for APR
purpose as pr B / E date and
NSDL
System
has considered
it
in FY 2021-22.
The have also purchase
of tools
Rs.2.71
lakhs
2021-22
15.94
31.96
16.02
Difference
for 16.02
as under
:
They
had imported
Rhodium
Plating Machine vide B/E
No.l006221
amounting
Rs.604071.25
which
they
have
considered
in FY 2020-21
for APR
purpose as per B/E and NSDL
system
has considered
it in FY
2021-22.
They
imported
Capital
Goods
and spares
transferred
to
other
unit
in
SEZ/EOU/EHTP/STP
during the
year Rs.l238371.63.
They
also
purchase tools Rs.239645/-
2022-23
52.20
52.20
0.00
NA
(ii)
Raw Materials
including
procurement
done
on IUT (from
SEZ,
EOU,
STPI,
EHTP)
basis:
(Rs. In Lakhs)
F.Y.
Figures
as
per APR
Figures
as
per Trade
Data
Difference
if
any
Reasons
for difference
2020-21
10826.35
12501.86
1675.51
Value
of breakup
Total
Value
as per
NSDL
Data
12587.81 i'
iLess: Cancelled BOE
Due to Duty
Change
79.91
'l I lALePsRsf2VOalue as per
21(10369.24) I ,l IMP. Value 5939.39
1,
DTA Procure
4429.85 I
Add: Diff
Value
of
other,
packing
materials,
Raw
materials,
repaire,
sample
etc
656s.51
i
l'
l'
2021-22
9524.81
16289.35
6764.54
Value
of breakup
Total
Value
as per
NSDL
Data
16315.28
Less: Value
as per
APR 21-22(8975.44)
IMP. Value
6163.93
DTA Procure
2811.51
248
" Add: Diff
Value
of
I other,
packing
materials,
Raw
Imaterials, repaire,
i sample etc
10151.35
I
I
I
2022-23
5394.54
12638.28
7243.74
Value
of breakup
Tota_I Value
as per
NSDL
12690.49
Less: Value
as per
APR 21-22(4987.07)
IMP. Value
4229.
12
DTA Procure
757.95
Add: Diff
Value
of
other,
packing
materials,
raw
materials,
repair,
sample
etc
8461.38
(F)
Bond
cum
Legal
Undertaking
(BLUT)
Bond-cum-Legal
Undertaking
(BLUT)
(INR in Lakhs)
Sr.
No.
Particulars
2020-21
2021-22
2022-23
(i)
Total amount
of Bond-Cum-legal
undertaking
(BL'[_JT) at the beginning
of the 5 years block< period
73363.38
73363.38
73363.68
(ii)
Value
of BLUT
amount
at the
begiru'iing
of tl'ie Financial
Year (APR
monitoring
period)
70839.61
69194.51
67401.54
(iii)
Value
of additional
Bond cum legal
undertaking
executed
during
the
APR monitoring
period,
if any
0.00
0.00
0.00
(i-)
Duty foregone
amount
on account
of
goods and services
imported
or
procured
from
DTA during
the APR
monitoring
period
1645.10
1792.97
1369.90
(-)
Remaining
or closing
value of BLUT
at tl'ie end of the APR moi'iitoring
period
69194.51
67401.54
66031.64
I (c)
I
iDetails
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. 2020-21 ' 2021-22 ' 2022-23 Nil as per APR Nil as per APR Nil as per APR 249
(H)
(-)
I/Vhether all SOFTEX/SERF has been
filed for the said period?
If no, details
thereof.
(s.o.
to also
clieck
whether
unit
has
obtained
SOFTEX
condonation
from
DC
office/RBI
and
if
approved,
whether
they have
filed
such pending
SOFTEX.)
Not Applicable
to
Gems and Jewellery
Units
(b)
'l/Vhetl'ier
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.
(-)
Whether
unit has filed any request
for
Cancellation of SOFTEX/SERF
(I)
Whether
any
Sei'vices
provided
in
DTA/SEZ/EOU/STPI
etc.
against
payment in INR in r/o IT/ITES Unit
duri'i'ig
tlie period?
If yes, details
tl'iereof
(year wise details
to be provided).
2020-21
2021-22
2022-23
Nil
Nil
Nil
I
(J)
Is
the
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
sliaring
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 / ApprovaI Ietter to be indicated? No No No I (K) VS7hetlier all DSPF for services procured during
the
said
monitoring
period
under
consideration
has
been filed
by
tlie unit and whether
the same has been
processed
for
approval
by
the
SO
Office?
No.
No.
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
Yes
Yes
(M)
Details
of the request
IDs pending
for
00C
in respect of DTA procurement on the date of submission of monitoring report NO NO NO 250
(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 includiitg 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 (P) Details
regarding
value
and
duty
foregone
on services procured
from
DTA during
the APR monitoring
period
847463/-
1434547/-
890240/-
(B) Observations
on Estate
Division.
Particulars
Status
Outstanding
Rent dues
i Rs.l,84,589.88/- as on 17.09.2024
Labour
Dues or Labour
Cases
NIL
Validity
of Lease Agreement
Sub-lease agreement
is registered
for the period 01.04.2014
to 31.03.2024
Findings
1.
This is the 5'h
block period 2019-20
to 2023-24,
APR prior to tl'ffs F.Y. 2019-20
lias
been monitored
by 156t" Approval
Committee
meeting
beld on dt.28.lO.2021
2.
Action
in respect of tlie 156"1 Approval
Committee
meeting
held on 28.10.2021,
has
also
been
completed
by
this
office
w.r.t.
Outstanding
dues
letter
issued
on
16.ll.2021to
the unit and copy to Specified
Officer.
3.
The unit lias aclneved export revenue of Rs.
11578.76/-
Lakhs as against projected
export of Rs. 25000
/- i.e. 46.31 % during the period
for FY 2020-21.
4.
The unit has achieved export revenue of Rs. 10724.62/-
Lakhs as against projected
export of Rs. 30000
/- i.e. 35.75 % during
the period for FY 2021-22.
5.
The unit lias achieved
export revenue of Rs.
5981.03
/- Lakhs as against projected
expoit
of Rs. 31500
/- i.e. 18.98 % during
the period for FY 2022-23.
251
Opening balaiice of Raw material declared is matching with previous year closing
balance.
7.
Capital Goods Amortization
has been shown correctly.
8.
Net Foreign Excliange Rs. 1514.73 /- lakh is positive for FY 2020-21.
9.
Net Foreign Excliange Rs. 2264.55 /- lakh is positive for FY 2021-22.
10.
Net Foreign Exchange Rs. 2671.40 /- lakh is positive for FY 2022-23.
11.
Pendency Foreign Currency
Realisation
is NIL.
12.
Tliere is no Labour dues, Labour cases, pending against the unit in estate section.
13.
There is outstanding
dues amount
of Rs.l,84,589.88/-
as on 17.09.2024 to be paid by
the unit.
14.
There is no CRA Objection
pending.
15.
There
16.
APR for FY 2020-21 submitted
stipulated
time period. Submitted
on 28. 12.2021
17.
AJ'R for FY 2021-22 not
submitted
in NSDL
witliin
stipulated
time period. Submitted
on 06.02.2023
a'Jier a delay of 128 days.
18.
APR for FY 2022-23 not
submitted
in NSDL
within
stipulated
time period. Submitted
0112].
12.2023
after a delay of 81 days
19.
Less Export
as projected
20
Quantity
and value of goods exported under Rule 34
(unutilized
goods)
2020-21
2021-22
2022-23
C & P Diamonds
1720.441 cts. Rs. 34494852/-
Gold
Findings
307.328
Gms. Rs.552735/-
C & P Diamonds
2153.095
cts.
Rs.
38053855/-
Gold
Findings
120.64 Gms. Rs.433232/-
C & P Diamonds
2238.322
cts Rs.42550439/-
21
Value Addition
submitted
by the Unit in the APR F.Y. 2020-21,
2021-22 and 2022-23
is 13.50%, 13.50% and 15.28%.
Value Addition
F.Y.
Declared in APR
As per formula
F.Y.2021-22
13.50% (-) 25.85% F.Y. 2022-23 ]3.50% (-) 17.89% F.Y. 2023-24 15.28% (-)22.11% 252
ANNEXURE-Al EXPORT & IMPORT NFE DAT A FOR BLOCK PERIOD OF FINANCIAL YEAR 2019-20 TO 2023-24 UNIT NAME
M/s Tiana Jewellery Exports Pvt Ltd
01.02.1994 (LOA No. NUS/GJ/48/93/6461 Dt.02.09.l993) LOA BLOCK PERIOD
-
2019-20 to 2023-24 Monitoring Period
-
2020-21 to 2022-23 (Th in liilihsl Export value
as per IMPORT va'ue
as per N FE Year (F.Y.) APR data NSDL data FOB Export value found during APR verification as per rule 53 of SEZ Rules. Projected Foreign Earning (based on FOB Value) Import during the year -APR (Raw + CG) IT/NSDL-data Amortised value as per APR Rs. In Lakhs. Amortise d value Of CG IO% os perrule 53 0f SE? Rules. APR-data (Raw material consumed +amortised+outfl ow ) APR-data as per verification (Raw material consumed +amortised+Outfl ow ) Projected Foreign exchange earning As per APR After Verification OS per Ru/e 53 of SEX Ru/es. On Cumulative Basis 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 3(a) 4A(b)+4B(i) 4B(vi) 4A(h)+8+APR(5) / APR column (6) ao(h)+(g)+qps (s) / APR column (6) APR (7) i4-11) 2019-20 10461.20 25443.59 10461.20 22000.00 9430.56+25 7.11 23318.16 26.96 26.29 9481.80 9481.80 4326.00 gzg.ao 979 .40 979.40 2020-21 11578.76 18693.73 11578.76 25000.00 10369.24+243.7 1 12501.86 24.37 24.37 11043.43 11043.43 4675.00 535.33 535.33 1514.73 2021-22 10724.62 21198.61 10724.62 30000.00 8975.44+262.44 16321.32 25.01 25.01 997 4.80 9974.80 5775.00 749.82 749.82 2264.55 2022-23 5981.03 14194.54 5981.03 31500.00 4987.07+302.26 12690.49 30.23 30.23 5574.18 557 4.18 5875.00 406.85 406.85 2671.40 Total Achieved 38745.61 79530.47 38745.61 108500.00 64831.83 106.57 ios.go 3607 4.21 3607 4.21 20651.00 2671.40 2671.40 253
CG AMORTISATION
- details as provided by the Unit. UNIT NAME
LOA BLOCK PERIOD Amortisation Period M/s Tiana Jewellery Exports Pvt Ltd 01.02.1994 (LOA No. NUS/GJ/48/93/6461 Dt.02.09.l993) 2019-20
to 2023-24 2020-21 Value in Lakhs YEAR CG IMP. AMORT ISED 11-12 12-13 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 20% IO'%i 101!/IT 10% 10'!/it 101/o 10'!/it IO'%i IO'%) 10% 2011-12 9.59 9.59 0.96 0.96 0.96 0.96 0.96 0.96 0.96 0.96 0.96 0.96 2012-13 0.00 . 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2013-14 33.64 26.91 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 2014-15 10.52 7.36 1.05 1.05 1.05 1.05 1.05 1.05 1.05 2015-16 78.51 47.11 7.85 7.85 7.85 7.85 7.85 7.85 2016-17 74.14 37.07 7.41 7.41 7.41 7.41 7.41 2017-18 9.56 3.82 0.96 0.96 0.96 0.96 2018-19 6.48 1.94 0.65 0.65 0.65 2019-20 12.53 2.51 1.25 1.25 2020-21 8.75 0.88 0.88 TOTAL 243.72 137.19 0.96 0.96 4.32 5.38 13.23 20.64 21.60 22.24 23.50 24.37 254
UNIT NAME
LOA BLOCK PERtOD Amortisation Period M/s Tiana Jewellery Exports Pvt Ltd 01.02.1994 (LOA No. NUS/GJ/48/93/6461 Dt.02.09.l993) 2019-20
to 2023-24 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'X+ 10'!/o 10'!/;) 10(%) 10% 10% lO'%i 10% 10"/;, 10% 2012-13 0.00 0.00 0.00 0.00 0.00 o.oo 0.00 0.00 0.00 o.oo 0.00 0.00 2013-14 33.64 30.28 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 2014-15 10.52 8.42 1.05 1.05 1.05 1.05 1.05 1.05 1.05 1.05 2015-16 78.51 54.96 7.85 7.85 7.85 7.85 7.85 7.85 7.85 2016-17 74.14 44.48 7.41 7.41 7.41 7.41 7.41 7.41 2017-18 9.56 4.78 0.96 0.96 0.96 0.96 0.96 2018-19 6.48 2.59 0.65 0.65 0.65 0.65 2019-20 12.53 3.76 1.25 1.25 1.25 2020-21 8.75 1.75 0.88 0.88 2021-22 15.94 1.59 1.59 TOTAL 250.07 152.61 0.00 3.36 4.42 12.27 19.68 20.64 21.29 22.54 23.41 25.01 2021-22 CG 3196911.25 Machinery 604071.25 Total 2592840 Tools + 239645 Total 2832485 1238371.63 Total 1594113.37 255
UNIT NAME
LOA BLOCK PERIOD Amortisation Period M/s Tiana Jewellery Exports Pvt Ltd 01.02.1994 (LOA No. NUS/GJ/48/93/6461 Dt.02.09.l993) 2019-20 to 2023-24 2022-23 Value in Lakhs YEAR CG IMP. AMORT ISED 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 IO'X+ 10% 10% IO'%, 10"/ii 10% 10('/it 10"/O 10% lO'%i 2013-14 33.64 33.64 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 3.36 2014-15 10.52 9.47 1.05 1.05 1.05 1.05 1.05 1.05 1.05 1.05 1.05 2015-16 78.51 62.81 7.85 7.85 7.85 7.85 7.85 7.85 7.85 7.85 2016-17 74.14 51.90 7.41 7.41 7.41 7.41 7.41 7.41 7.41 2017-18 9.56 5.74 0.96 0.96 0.96 0.96 0.96 0.96 2018-19 6.48 3.24 0.65 0.65 0.65 0.65 0.65 2019-20 12.53 5.01 1.25 1.25 1.25 1.25 2020-21 8.75 2.63 0.88 0.88 0.88 2021-22 15.94 3.19 1.59 1.59 2022-23 52.20 5.22 5.22 TOTAL 302.27 182.84 3.36 4.42 12.27 19.68 20.64 21.29 22.54 23.41 25.01 30.23 256
FINAL SCRUTINY REPORT /,q/2024
- r Name of the [Tnit: - M / s. Aplab Ltd Address:
- Unit No. 37, SDF-II, SEEPZ-SEZ, Andheri (E), Mumbai
Block period:
- 2018-19 to 2022-23 Financial Year: - 2022-23 (51h Year) Details of Previous Monitoring: The proposal of performance
of the APR for the period 2020-21
&, 2021-22 was placed in the 178th Approval Committee meeting held on 26.08.2021, wherein the Committee noted the monitoring performance of the Unit for the period 2020-21
8r, 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 €Il APPROVE:') Proiections (Rs. in Lakhsl 2018-19 2019-20 2020-21 2021-22 2022-23 Total FOB value of export 375 .00 400.00 425.00 450.00 475.00 2125.00 FE Outgo 75.00 80.00 85.00 90.00 95.00 425.00 NFE 300.00 320.00 340.00 360.00 380.00 1700.00 (II)
Performance as compared to projections during the block period 2019-20 to 2023-24 (Lakhs) Year Export F.E. OUTGO Projected I Actual Raw Material (Goods/Services) c.a. import Other outflow Projected Actual Projected Actual Actual 2018-1 €) 375.00 387.50 75.00 sg.bo 0.00 0.83 0.00 goig-xo 400.00 365.00 80.00 43.56 0.00 0.00 0.00 2020-21 425.00 336.96 85.00 31.08 0.00 zi.sg 0.00 2021 -22 450.00 265.90 go.oo 30.13 0.00 0.00 0.00 2022-23 475.00 442.49 gs.oo 48.38 0.00 0.00 0.00 Total 2125.00 1797.85 425.00 212.75 0.00 12.72 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 I Cumulative % NFE
' Achieved 2018-19 300.00 310.20 103.40% 2019-20 620.00 630.88 101.75% 2020-21 960.00 882.99 91.97% 2021-22 960.00 1119.51 84.81% 2022-23 1340.00 1503.44 112. 19% 257
(IV) Whether the Unit achieved Positive NFE: Yes (D) Other Information: LOA NO. & Date 8/7/77-EPZD dated 20.12.1997 Validity of LOA 31.03.2028 Item(s) of manufacture/ Services Digital Instruments- Digital Trainers, Benchmark Instruments, Battery Analyzers, Earthing Kit, Generator. Inverters, Isolation Transformer, Miniature Plain Paper Printer, Oscilloscopes, Other Instruments- Logic Probe, Electronic Circuit Trainer, Data Mark 'X' Claim Lottery Terminals, PCB Assembly, Power Supplies, Solar PV Modules, test and Measuring Instruments, Transformer, UPSPower conditioning Load, Voltage Controllers &, Regulators, Voltage Regulator Date of commencement of production 01 .oO. 1978 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
Male-
30 Female-
10
Area
allotted
(in sq. ft.)
7908
Sq. Ft.
Area
available
for each employee
per sq. ft. basis (area / no. of
employees)
197.7
Sq. Ft.
Investment
till
date
Building
13.64
Plant
8r,,
Machinery
12.36
TOTAL
26.00
Per Sq. ft. Export
during
the FY
Rs. 5589.28
per Sq. Ft.
Quantity
and
value
of
goods
exported
under
Rule 34
(unutilized
goods)
NIL
Value
Addition
during
the
monitoring
period
NA
258
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. No APR for the FY 2022-23 filed on 22.11.2023. The unit has delayed in submission of APR by 52 days. (E) Reconciliation of Export 8ri Import data. (a) EXPORT (Rs. in lakhs) i Year/Period Figures reported in APR (FOB Value) Figures as per Trade Data Difference if any Reason for Difference /Remark 2022-23 442.49 444.11 1.62 Due to exchange rate difference (b) i. IMPORT
(RM
including
procurement
done
on
IUT
(from
SEZ,
EOU, STPI, EHTP)
basis.
(Rs. In Lakhs)
lYear/Period
Figures
as
per APR
Figures
as per
Trade
Data
Difference
if
any
Reasons
for difference
2022-23
48.38
49.44
1.06
Due to exchange
rate
difference
ii. IMPORT
(Capital
Goods including
procurement
done on IUT (from SEZ) basis.
(Rs. In Lakhs)
I
Year/
Period
Figures
as
per APR
Figures
as
per Trade
Data
Difference
if
any
Reasons
for difference
2022-23
0.00
0.00
0.00
NA
259
(F) Bond cum Legal Undertaking (BLUT) 1 ' 2022-23 I Total Bond-Cum Legal Undertaking 3,00,74,382 / - ii , Remaining Value
of BLUT
given
by
entity
at the star of the Financial Year. , 1,72,64,851/- iii Value of Additional Bond-cum-Legal
Undertaking (BLUT) executed during the Financial Year. 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) 50,53,452 / - v Remaining
Value
of
BLUT
as
at
the end
of
the
Financial
Year [(ii) + (iii) - (iv)].
1,22,11,399/-
(G)
Details
of pending Foreign
Remittance
beyond
Permissible
period,
if any
To
cross-check
the
same
and
verify
whether
necessary permission
from AD Bank / RBI has
been
obtained.
NIL
(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
u'nit
sharing
any
of their
infrastructures with other units or are utilizing infrastructure
of No 260
' 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
(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
Rs. 487,922.51
outstanding
dues till date.
Labour
Dues or Labour
Cases
NIL
Validity
of Lease Agreement
Adjudicated
for the period 01.04.2023
to 31.03.2028
261
Findings
I 1.
2022-23
is the
5t' year of the block period
2018-19
to 2022-23.
APR prior to this FY 2020-21
& 2021-22 has been monitored in the 178'
Approval
Committee
meeting
held on 23.08.2023.
2.
The
unit
has
achieved
export
revenue
of Rs. 442.49
Lakhs
as against
projected export of Rs. 475.00 i.e. 93. 16 o/o for the FY 2022-23. 3. Net Foreign Exchange for the 2022-23 is Rs. 1509.57 Lakh is positive. 4. Opening balance of Raw material declared is matching with previous year closing balance. 5. Total outstanding Rent dues are Rs. 487,922.51 till date. 6. No Labour dues &, Labour cases are pending against the unit in estate section. 7. There is no CRA Objection pending. 8. There g. The balance amount in BLUT at the end of 2022-23 is positive. 10. The APR for the FY 2022-23 has not been filed within prescribed time 8r, submitted on 22.11.2023. The unit has delayed in submission of APR by 52 days. 262
M/s ,%lab
Ltd. LOA
NO: 8/7/77-EPZ
dated
20.12.1977
EXPORT
& IMPORT
NFE
D AT
A FOR
FY YEAR
2018-19
TO 2022-23
(Rs. In lakhs)
I
Export value as per
j
IMPORTvalue
asper- NFE I Year ( F.Y.) I I i IAPR data !L Il.p €Eg7. ir= ' Import during Ithe year -APR
(Raw 'r CC.)
I
j
rr/NSDL-data ======-l
Anuirtised
vnlue of CG
Irl% as per
ruAi 53 of SEZ
Ru)es.
APR-data
(Raw material
consumed
+amortised'Outflow
)
j
APR-data
as pet
verification
(Raw
material
consumed
+amortised+Outflow
) .:..l
eexuchnanmgge
,.
As per
APR
After
Verification
as per Rii{e 53
of SEZ Riiks.
On I
Cumulative
B asis
]
)
3
4
5
i
6
7
sl
9
10
11
12
13
14
15
3(a)
4A(b)-4B(i)
4B(vi)
I
14A(h)-C8o+luAmPRn\56))/
APRI
4A(h.)-(9',+AI"R
(5)
4PR(7)
(4-11)
j
2018-19 &
2019-20
II
II
I
I
630 88
2020-21
I
336.96
338 09 II
336.96
425 00
29.96
2.47
1.26
1.26
I
169.31
Ii
84i85
340.00
:
252.36
252.11
882.99
2021-22
i
265.9
266 4=4
i:
26:).9
450 DO
44 22
i
4422
2.36
'i
2.36
i
63
i
33.67
360.00
I
23757
232 23
1115.22
2022-23 I
442.00
rva.n
i
442.00
475 DO
'
48.38-rl2
72
:
4944
i
'i27
I
2.36
I
52 69
i
53.78
I
380 00
I
389 80
I
388.22
i
1503.44
.,-H:::.
I
1044.86
1048.641
1044.86
1350.00
'
96.13
I
4.89 I
5.98
I
'
285.00
I
i
172.30
I 1080.00I
879.73 I
872.56I
1503.44
I
263
ANNEXURE
- B YEAR CG IMP. 13-14 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 Total 10o/o 10'!/O 10'!/O 10% 100/o 10% 10o/O 10'!/o 10"/O 10% 2013-14 0.00 2014-15 0.00 2025-26 0.00 2016-17 0.00 2017-18 0.00 2018-19 0.83 0.08 0.08 0.08 0.08 0.08 0.42 2019-20 0.00 2020-21 11.89 1.19 1.19 1.19 3.57 2021-22 10.89 1.09 1.09 2.18 2022-23 0.00 TOTAL 23.61 0.00 0.00 0.00 0.00 0.00 0.08 0.08 1.27 2.36 2.36 6.16 264
FINAL SCRUTINY REPORT/3/2024
- ' Name of the Unit: - M / s. Aplab Ltd Address:
- Unit No. 37, SDF-II, SEEPZ-SEZ, Andheri (E), Mumbai
Block period:
- 2023-24 to 2027-28 Financial Year:
- 2023-24 (1st Year) FSr, 2024-25 (2nd Year) Details of Previous Monitoring:
The
proposal
of performance
of the APR for the
period
2020-21
&, 2021-22
was placed in the 178th Approval Committee meeting held on 26.08.2021, wherein the Committee noted the monitoring performance of the Unit for the period 2020-21 &, 2021-22,
as the unit
had achieved
positive
NFE on
cumulative
basis
in terms
of
Rule 54 of SEZ Rules
2006.
(A): Observation
on APR
m APPROVE)
Proiections
€RS.
in LakhsJ
2023-24
2024-25
2025-26
2026-27
2027-28
Total
FOB value
of
eXDort
400 .00
425.00
450 .00
475.00
500.00
2250.00
FE Outgo
80.00
85.00
go.oo
05.00
100.00
450.00
NFE
320.00
340.00
360.00
380.00
400.00
1800.00
(II)
Performance
as compared
to projections
during
the block
period
2023-24
to
2027-28
(Lakhs)
Year
Ex'port
F.E. OUTGO
Projected
Actual
Raw Material
(Goods/Services)
c.e. import
Other
outflow
Projected
Actual
Projected
Actual
Actual
2023-24
400.00
565.11
80.00
48.51
0.00
0.00
0.00
2024-25
425.00
167.05
85.00
0.02
0.00
0.00
0.00
Total
825.00
732.16
165.00
48.53
0.00
0.00
0.00
(III) Cumulative
NFE achieved
during
the block
period
2023-24
to 2027-28.
(Rs. in Lakhs)
Year
Cumulative
Projections
NFE
Cumulative
NFE
Achieved
Cumulative
% NFE
Achieved
2023-24
320.00
511.04
1E5').7%
2024-25
660.00
646.17
97.90%
265
(IV) Whether the Unit achieved Positive NFE: Yes (D) Other Information: ' LOA NO. & Date ' 8/7/77-EPZD dated 20.12.1997 Validity of LOA 3I.03.2028 Item(s)- of manufacture / Services Digital Instruments- Digital Trainers, Benchmark Instruments, Battery Analyzers, Earthing Kit, Generator. Inverters, Isolation Transformer, Miniature Plain Paper Printer, Oscilloscopes, Other Instruments- Logic Probe, Electronic Circuit Trainer, Data Mark 'X' Claim Lottery Terminals, PCB Assembly, Power Supplies, Solar PV Modules, test and Measuring Instruments, Transformer, UPSPower conditioning Load, Voltage Controllers &, Regulators, Voltage Regulator Date of commencement of production 01.06.IC)78 Execution of BLUT Yes Pending CRA Objection, if any NIL Pending
Show
Cause
Notice / Eviction Order/Recovery Notice/ Recovery Order issued, if any NIL a1 Proiected emnlovment for -l
J - - - - -
--r
-
- J ---
the block
period
b)
No. of employees
as on
31.03.2024
& 31.03.2025
Male-
30
Female-
10
Area
allotted
(in sq. ft.)
7908
Sq. Ft.
Area
available
for each
employee
per sq. ft. basis
(area
/ no. of
employees)
2023-24
'
197.7
Sq. Ft. 2024-25 197.7
Sq. Ft. 2023-24 2024-25 Investment till date Building 13.64 13.64 Plant &, Machinery 12.36 12.36 TOTAL 26.00 26.00 Per Sq. ft. Export during the FY Rs. 7146.05 per Sq. Ft. Rs. 2112.42 per Sq. Ft. Quantity
and
value
of
goods
exported
under
Rule 34
(unutilized
goods)
NIL
NIL
Value
Ad-dition
during
the monitoring period NA NA 266
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 for the FY 2023- 24 filed on 24.06.2024 I Yes APR for the FY 2024- 25 filed on 19.09.2024 I (E) Reconcfiiation 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 2023-24 565.11 566.45 1.34 Due to exchange rate difference 2024-25 167.05 167.04 0.01 (b) i. IMPORT
(RM
including
procurement
done
on
IUT
(from
SEZ,
EOU, STPI, EHTP)
basis
(Rs. In Lakhs)
Year/Period
Figures
as
per APR
Figures
as per
Trade
Data
Difference
if
any
Reasons
for difference
2023-24
48.51
55.99
7.48
Unit
has
not
shown April
2023
data
in APR 202 4-25 0.02 0.02 0.00 NA ii. IMPORT (Capital Goods including procurement done on JUT (from SEZ) basis. iRs. In Lakhs} Year/ Period Figures as per APR Figures as per Trade Data Difference if any Reasons for difference 2023-24 0.00 0.00 0.00 NA 2024-25 0.00 0.00 0.00 NA 267
(F) Bond cum Legal Undertaking (BLUT) I I 2023-24 2024-25 I' ITotal Bond-Cum Legal Undertaking 4,64,22,000 / - 4,64,22,000 / - ii Remaining Value
of BLUT
given
by entity at the star of the Financial Year. 4,64,22,000 / - I 4,64,22,000 / - iii I Value
of Additional
Bond-cum-Legal ltUhnedFelrntaakniCnlagl Y(BeLaUr T) executed during I "" I NIL iV I The duty forgone on Goods/ Services imported
or
procured
during
the Financial
Year
(should
include
the GST
foregone
on
DTA
procured goods / services) i 61,03,555/-
21,55,487/- vl I Remaining
Value
of
BLUT
as at
the
end
of the
Financial
Year
[(ii)
- (iii)
(iV)]. 4,03,18,445 / - 3,81,62,958/-
I I (G) Details
of pending Foreign
Remittance
beyond
Permissible
period,
if any
To
cross-check
the
same
and
verify
whether necessary permission from AD Bank / RBI has been obtained. No No (H) (a) I 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
aspOpftreoXved,
whether
they
have
filed
such
pendingl
NA
I
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. I NA I i NA i (C) Whether
unit
has
filed
any
request
for Cancellation of Softex NA NA m Whether
any
Services
provided
in DTA/SEZ/EOU/8TPI
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
No
I
(J)
I-s the unit
sharing
a_ny of their
infrastructures
No
No
',
268
with other units or are utilizing infrastructure
of another unit in the same or other SEZ. If so, deta.ils 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
(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
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 Yes (M) Details
of
the
request
IDs
pending
for
00C
in respect
of
DTA
procurement
on
the
date
of submission of monitoring report No No (N) Has the unit set up any cafeteria / canteen / food court in unit premises? If yes, whether permission from UAC / DC office has been issued,
or otherwise
office
has
been
issued,
or otherwise
Whether unit has availed any duty free goods /
services
for setting
up such
facility?
If yes, whether unit has discharged such duty /
tax benefit
availed?
details
to
be
given including
amount
of duty
/
tax
recovered
or yet
to
be
recovered
No
No
(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
(B) Observations
on Estate
Division.
Particulars
Status
Outstanding
Rent dues
Rs. 487,922.51
outstanding
dues till date.
Labour
Dues or Labour
Cases
NIL
Validity
of Lease Agreement
Adjudicated
for the period
01.04.2023
to 31.03.2028
269
Findings
1.
2023-24
is the 1st year &, 2024-25
is the 2"'d of the block
period
2023-24
to 2027-
28.
APR
prior to
this
F Y 2020-21
(% 2021-22
has
been
monitored
in the 178th Approval Committee meeting held on 23.08.2023. 2. i. The unit has achieved export revenue of Rs. 565. 11 Lakhs as against projected export of Rs. 400.00 i.e. 141.28% for the FY 2023-24. ii. The unit has achieved export revenue of Rs. 167.05 Lakhs as against projected export of Rs. 425.00 i.e. 39.31% for the FY 2024-25. 3. i. Net Foreign Exchange for the 2023-24 is Rs. 2022.76 Lakh is positive. ii. Net Foreign Exchange for the 2024-25 is Rs. 2160.04 Lakh is positive. 4. Opening balance of Raw material declared is matching with previous year closing balance. 5. Total outstanding Rent dues are Rs. 487,922.51 tilI date. 6. No Labour dues & Labour cases are pending against the unit in estate section. 7. There is no CRA Objection pending. 8. There is no SCN is pending. g. The balance amount in BLUT at the end of 2023-24 &, 2024-25 is positive. 10. i. The APR for the FY 2023-24 has been filed within prescribed time. ii. The APR for the FY 2024-25 has been filed within prescribed time. 270
EXPORT
& IMPORT
NFE D AT
A FOR
FY YEAR
2023-24
TO 2027-28
tRs. In lakhs1
I
Export
value
as per
I
I
IMPORTvalue
asper-
NFE
I
I
lYear
( F.Y.)
j
I
i
II
i APR
data
I
I
I
1,1, hSDL
i
data
I
L':'-"=a"S
during APR iverification as , per rule 53 of SEZ Rules.
II..=.r
j
I
l::;:.,
(Raw - CG) IrT/NSnL-datal
.1
l==.;=-
I
i-='t=':='=
APR-data
(Raw
maierial
consumed
+amortised-Outflow
)
,,,,,,,,,,,
I
verification
[Raw
:
material
consumed
-amortised-Outflow
)
Prejecjed
Foreign
exchange
eunipg ===-l
I
After
'
Verification
as per Rule 53
of SEZ Ruks. c-=-=-.1
Basis
1
:
I
II:ii
4
:)
1617
is
:
g
10
11
12
13
'
14
25
I
3(a)
I
j
4A(b)+4B(i)
I
I
4B(vi) I
I
4A(h)+8-APR(5) / APR
i
column
(6)
44(=,)+(9)+APR
(5)
I
1.
APR (7)
',
(4-11)
,l
I
2023-24
56511
i
566.45
I 565.11 400 00 48.51-1.12 55.98 i on i ai_,g_5 I 51.92 I 54.07 I 320.00 I 513.19
511.04
i
51-i04
i
2024_25
16705
i 167.04 i
167.05
i
425.00
0.02-1 12
i
0 02
i
oi'i
2_26
29.77
i
31.92
j
340.00
i
137.28 i
135.13
i
64617 j
Total
Achieved
732.16
733.49
I
732.16
825.00
I
56.00
I
O.22 '
4.52
i
81.69
I
85.99
I
660.001650.47
i
646.17
I
I
646.17
271
ANNEXURE
- B YEAR CG IMP. In Lakhs 14-15 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 Total 10o/o 100/o 10'!/O 10% 10"/O 10'/O 10"/O 10'!'o 10"/O 10"/O 2014-15 0.00 2015-16 0.00 2016-17 0.00 2017-18 0.00 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.58 2018-19 0.83 2019-20 0.00 2020-21 11.89 1.19 1.09 1.09 1.09 3.37 2021-22 10.89 1.09 1.09 1.09 2.18 2022-23 0.00 2023-24 0.00 TOTAL 23.61 0.00 0.00 0.00 0.08 0.08 0.08 1.27 2.26 2.2 € 2.2 € 6.13 272
ANNEXURE
- B YEAR CG IMP. 15-16 16-17 17-18 18-19 19-20 20-21 21-22 22-23 23-24 24-25 Total 10"/O 10o/o 10'!/O 10o/O 10o/O 10% 10"/O 10o/O 10'!/O 10o/O 2015-16 0.00 2016-17 0.00 2017-18 0.00 2018-19 0.83 0.08 0.08 0.08 0.08 0.08 0.08 0.08 0.50 2019-20 0.00 2020-21 11.89 1.19 1.19 1.19 1.19 1.19 4.76 2021-22 10.89 1.09 1.09 1.09 1.09 3.27 2022-23 0.00 2023-24 0.00 2024-25 0.00 TOTAL 23.61 0.00 0.00 0.00 0.08 0.08 1.27 2.36 2.3 € 2.36 2.36 8.52 273
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