IN FORCE SEZ / EOU / FTWZ

Agenda for Approval Committee Meeting for SEEPZ SEZ to be conducted on 28.04.2026

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1 Ora विशेष आर्थि क क्षेत्र SEEPZ SPECIAL ECONOMIC ZONE अंधेरी (पूर्व&), मुंबई ANDHERI (EAST), MUMBAI. सीप्ज़ -सेज़ ques समि@तिB बैठक की कार्य&सूची AGENDA FOR MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ-SEZ स्थल : सम्मेलन कक्ष, दूसरी मंजिTल, विकास आयुक्त का arate, सीप्ज़ -सेज़, अंधेरी (पूर्व&), मुंबई- 400096. VENUE : Conference Hall, 2nd Floor, The Office of the Development दिjनांक: 48 अप्रैल 2026 DATE : 28% April 2026 समय : 11.00 AM बाद TIME : 11.00 A.M. onwards Commissioner, SEEPZ-SEZ, Andheri (East), Mumbai-400 096.

28 aia 2026 को - SEEPZ-SEZ की अध्यक्षता में SEEPZ-SEZ के लिÂए 206 वी अंनुमोदन समि@त्तिĖ की बैठक ' 206 MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ-SEZ UNDER THE CHAIRMANSHIP ० ~em COMMISSIONER, SEEPZ-SEZ ON 28 April 2026. अनुक्रमणिĦका (INDEX} Agenda Item No ro a | Agenda Item No.01|| Confiymation of Minutes of the last meeting held on, 24.03.2026 ‘Agenda Item No.02|| The proposal of M/s. Sarin Technologies India Private Limited for setting up of a Service whit itt SEEPZ-SEZ, Agenda Trem. No:03} | The Freposal of M/s. QG Technologies (india) Pvt. Ltd Unit Il for SDF-VIIL, SEEPZ-SEZ (Area 8.08 sq.m by no.5' into Manufacturing एप No. 501, Tower-Il, SEEPZ-SEZ. 1 SECTION/QG/4/2022-23 /07965 Comittee under Rule 19(2) of the SEZ Rules 2006 Local Agenda Item No.04 The fone of M/s. Infinx Technology Solutions Pvt. Ltd for Additional projection for 1 year 1.6, 2026-27. Agenda Item No.0. The proposal of M/s. Jewelex India Private Limited (Unit नो) for Additional Location ie. 0६09 No.IT-18, SDF- VH, SEEPZ-SEZ, adrneasuring area 630.00 sq.

on for 1 year 1.6, 2026-27. Agenda Item No.0. The proposal of M/s. Jewelex India Private Limited (Unit नो) for Additional Location ie. 0६09 No.IT-18, SDF- VH, SEEPZ-SEZ, adrneasuring area 630.00 sq. thtrs and capacity enhancement with revision of projection for 4 years i.e. 2026-27 to 2029-30 . ‘Agenda Item No.06 | The [proposal of M/s. Patdiam Jewellery Limited for Additional Location Le. : Gals No, 60-01, SEEPZ++, SBEPZ SEZ admeasuring area 1950 Sq Mtr with ld banding, capacity enhancement and revision of projection for .4 years bro 3.6. 2025-26 to 2028-29. Agenda Item 10.07 | The proposal of for Merger of LOA M /s. Imperial Jewels-Il, LOA No. SEEPZ- : SEZ/IA-I Section /1J/25/2022-23/09007, dated 26.06.2023, ‘into M/s. Impbrial. Jewels LOA No. SEEPZ-SEZ/IA-I/NUS/APL/GJ-13/2011-12/ 18675 dated 22.12.2011 as amended, Agenda Item al The] proposal of Merger of LOA M/s. £-Emphasys Systems Pvt Ltd-Il, LOA No. SEBPZ-SEZ/IA- I/NUS/APL/03/2013-14/ 12369 Dated 24.10.2013 into M/s. E-Elnphasys Systems Pvt Lid LOA No. SEEPZ SEZ, /IA-A/SW-12/2009- 10 /}2958 Dated 09.12.2009. Agenda; Item No.09 ‘The| Proposal for change in constitution from Private Limited to Public Limited ' of the Company i.e. M/s. {nternational Gemmological Institute (India) Pvt. Ltd to |M/s. International Gemmological Institute (India) Limited alongwith change in directors and shareholding pattern. Agenda! Item No. | The proposal of M/s. Elegant Collection for Change in Partner and Shareholding Pattern of the Company. Agenda Item No.

mited alongwith change in directors and shareholding pattern. Agenda! Item No. | The proposal of M/s. Elegant Collection for Change in Partner and Shareholding Pattern of the Company. Agenda Item No. | 1 | Mohitoring Performance of the ‘unit holders as per FSR(20) attached. prrerrerey seer tererrrrrrtrrrr rer ClO OOOO CL क#ऋ 7 कफ के कक कक + कक कक कक क i. Relbcation of Trading Unit No.501, Tower-I, SEEPZ++ to Unit No. 203, ii. Addition of an area; Le., admedsuring 8.36 sq. rotr., from the trading unit iii. Part tially deletion of area (Area 8.08 sq-mitr). from LOA No. SEEPZ-SEZ/1A- dtd. 19.05.2029 for incision in trading activity, is placed before the Approval on’ Le. Gala No. 303 & 304, NEST+2 (area 705 sq. mtrs) with revision of

MINUTES OF 205th MEETING OF THE APPROVAL COMMITTEE FOR SEEPZ SEZ HELD UNDER THE CHAIRMANSHIP OF THE BEVELOPMENT COMMISSIONER ON 24-03-2026 Name of the SEZ SEEPZ SEZ Meeting No. 205th te 24-03-2026 Members Present: Sr. N Name of the Members Designation Organization lo. |! | Shri. Mayur Mankar Joint Development Commissioner | SEEPZ-SEZ Nominee of

Shri. Sunil Aghawane Joint Commissioner, Income Tax Commissioner of Income Tax Office, Mumbai हु Shri. Backiyavelu Mutharasu Deputy Director, DGFT Nominee of the Additional DFGT , Mumbai

Shri. Birender Singh Deputy Commissioner of Customs Nominee of Commissioner of Customs, General ,Air Cargo , Sahar 5 Smt. Poonam Dharade Deputy Director of Industries Nominee of Development Commissioner of Industries , Government of Maharashtra a Shri. Sandip 0.

ommissioner of Customs, General ,Air Cargo , Sahar 5 Smt. Poonam Dharade Deputy Director of Industries Nominee of Development Commissioner of Industries , Government of Maharashtra a Shri. Sandip 0. Bhosale Deputy development commissioner SEEPZ-SEZ

Sr. Name of the Members Designation Organization No. 7 | Shri. Jay Manoj Shah Specified Officer SEEPZ SEZ |8 | Smt. Smitha Nambiar Specified Officer Gigaplex SEZ Ss : 22.01.2026 को आयोजिTत 204वीं बैठक के कार्य&वृत्त की पुष्टि। 22.01.2026 को आयोजिTत 204वीं बैठक के कार्य&वृत्त की सर्व&सम्मतिB से पुष्टि की गई। Agenda Item No. 01: Confirmation of the Minutes of the 204th Meeting held on 22- 01-2026 The Minutes of the 204th Meeting held on 22-01-2026 were confirmed with consensus एजेंडा मद संख्या 02 : मेसर्स& afta ज्वेल्स द्वारा एसईईपीजेड- एसईजेड में एक नई विनि¨र्माª&ण इकाई स्थापि®त करने का प्रस्ताव। Agenda_ltem No. 02: The proposal of M/s. Vernive Jewels for setting up of a new manufacturing unit in SEEPZ-SEZ मेसर्स& वर्नि¨व ज्वेल्स ने चांदी के सादे आभूषण (हस्तनि¨र्मि@त) , प्रयोगशाला में नि¨र्मि@त हीरे जड़े चांदी के आभूषण, सीजेड और मोइसेनाइट जड़े चांदी के आभूषण (हस्तनि¨र्मि@त) और सि¹ंथेटि½क पत्थर जड़े चांदी के आभूषण, सोने के सादे आभूषण (हस्तनि¨र्मि@त) और सोने के जड़े आभूषण, हीरे और कीमती पत्थरों से जड़े सोने के आभूषण (हस्तनि¨र्मि@त), प्रयोगशाला में नि¨र्मि@त हीरे जड़े सोने के आभूषण (हस्तनि¨र्मि@त), प्रयोगशाला में नि¨र्मि@त हीरे जड़े अर्ध&-जमे सोने के आभूषण (हस्तनि¨र्मि@त), कीमती पत्थरों और मोइसेनाइट से जड़े सोने के आभूषण, प्लैटि½नम के सादे आभूषण

मि@त हीरे जड़े सोने के आभूषण (हस्तनि¨र्मि@त), प्रयोगशाला में नि¨र्मि@त हीरे जड़े अर्ध&-जमे सोने के आभूषण (हस्तनि¨र्मि@त), कीमती पत्थरों और मोइसेनाइट से जड़े सोने के आभूषण, प्लैटि½नम के सादे आभूषण (हस्तनि¨र्मि@त), प्लैटि½नम के अर्ध&-जमे हीरे जड़े yeaa प्लैटि½नम के हीरे और कीमती पत्थरों से जड़े के अर्ध&-जमे id (हस्तनि¨र्मि@त) और प्लैटि½नम के अर्ध&-जमे हीरे जड़े are इकाई की स्थापना के लिÂए आवेदन प्रस्तुत किÄया था। में नि¨र्मि@त हीरे जड़े आभूषण (हस्तनि¨र्मि@त), प्रयोगशाला में नि¨र्मि@त हीरे जड़े प्लैटि½नम आभूषण (हस्तनि¨र्मि@त), कीमती पत्थर और मोइसेनाइट जड़े प्लैटि½नम आभूषण (हस्तनि¨र्मि@त), गाला नंबर आईटी- 19, एसडीएफ-शा, एसईईपीजेड-एसईजेड में सोने की खोज, क्षेत्रफल 630 वर्ग& मीटर। M/s. Vernive Jewels had submitted the application for setting up of Manufacturing unit for Silver Plain Jewellery ( Handcrafied ) , Silver Studded Jewellery with Lab Grown Diamond , Silver Studded Jewellery With Cz & Moissanite (Handcrafted) & Synthetic Stone , Gold Plain Jewellery (Handcrafted) & Gold Mounted Jewellery , Gold Jewellery Studded With Diamond & Precious Stone (Handcrafted) , Gold Jewellery Studded With Lab grown Diamonds (Handcrafted), Semi Mounted Gold Jewellery Studded With Lab grown Diamonds (Handcrafted) , Gold Jewellery Studded With Precious Stone & Moissanite , Platinum Plain Jewellery (Handcrafted) , Platinum Semi Mounted Studded Jewellery With Diamonds (Handcrafted) , Platinum Studded Jewellery With Diamonds & Precious Stone (Handcrafted) , Platinum Semi Mounted Studded Jewellery With Lab grown Diamond (Handcrafted) , Platinum

ry With Diamonds (Handcrafted) , Platinum Studded Jewellery With Diamonds & Precious Stone (Handcrafted) , Platinum Semi Mounted Studded Jewellery With Lab grown Diamond (Handcrafted) , Platinum Studded Jewellery With Lab grown Diamond (Handcrafted) , Platinum Studded Jewellery With Precious Stone & Moissanite (Handcrafted) , Gold Finding at Gala No.IT-19, SDF-VII, SEEPZ-SEZ, Admeasuring 630 sq. mtrs.

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने मेसर्स& वर्नि¨व ज्वेल्स के चांदी के सादे आभूषण (हस्तनि¨र्मि@त), प्रयोगशाला में नि¨र्मि@त हीरे जडे चांदी के आभूषण, सीजेड और मोइसेनाइट जड़े चांदी के आभूषण (हस्तनि¨र्मि@त) और कृत्रिčम पत्थर जड़े चांदी के आभूषण, सोने के सादे आभूषण (हस्तनि¨र्मि@त) और सोने के जड़े आभूषण, हीरे और कीमती पत्थरों से जड़े सोने के आभूषण (हस्तनि¨र्मि@त), प्रयोगशाला में नि¨र्मि@त हीरे जड़े सोने के आभूषण (हस्तनि¨र्मि@त), प्रयोगशाला में नि¨र्मि@त हीरे जड़े अर्ध&-जड़िďत सोने के आभूषण (हस्तनि¨र्मि@त), कीमती पत्थरों और मोइसैनाइट से जड़े सोने के आभूषण, प्लैटि½नम के सादें आभूषण (हस्तनि¨र्मि@त), प्लैटि½नम के हीरे जड़े अर्ध&-जड़िďत आभूषण (हस्तनि¨र्मि@त), प्लैटि½नम के हीरे और कीमती पत्थरों से जड़े प्लैटि½नम के आभूषण (हस्तनि¨र्मि@त प्लैटि½नम सेमी माउंटेड स्टडेड ज्वेलरी लैब में उगाए गए हीरे के साथ (हस्तनि¨र्मि@त), प्लैटि½नम स्टडेड ज्वेलरी लैब में उगाए गए हीरे के साथ (हस्तनि¨र्मि@त), प्लैटि½नम स्टडेड ज्वेलरी कीमती पत्थर और मोइसेनांइट के साथ (हस्तनि¨र्मि@त), गाला नंबर आईटी-19, एसडीएफ-५[[, एसईईपीजेड-एसईजेड में सोने की खोज, क्षेत्रफल 630 वर्ग& मीटर ) के नि¨र्माª&ण इकाई की स्थापना के प्रस्ताव को मंजूरी दे दी।

ती पत्थर और मोइसेनांइट के साथ (हस्तनि¨र्मि@त), गाला नंबर आईटी-19, एसडीएफ-५[[, एसईईपीजेड-एसईजेड में सोने की खोज, क्षेत्रफल 630 वर्ग& मीटर ) के नि¨र्माª&ण इकाई की स्थापना के प्रस्ताव को मंजूरी दे दी। 480 लाख की परिÐयोजना लागत और घोषिĔत कुल संपत्तिĖ %2,06,34,583 को देखते डा नि¨धिö के स्रोत के संबंध में स्पष्टीकरण/औचिěत्य प्रस्तुत करने के अधीन। Decision:After deliberation, the Committee Approved the proposal of M/s. Vernive Jewels for setting up of Manufacturing unit for Silver Plain Jewellery ( Handcrafted ) , Silver Studded Jewellery with Lab Grown Diamond , Silver Studded Jewellery With Cz & Moissanite (Handcrafted) & Synthetic Stone , Gold Plain Jewellery (Handcrafted) & Gold Mounted Jewellery , Gold Jewellery Studded With Diamond & Precious Stone (Handcrafted) , Gold Jewellery Studded With Lab grown Diamonds (Handcrafted), Semi Mounted Gold Jewellery Studded With Lab grown Diamonds (Handcrafted) , Gold Jewellery Studded With Precious Stone & Moissanite , Platinum Plain Jewellery (Handcrafted) , Platinum Semi Mounted Studded Jewellery With Diamonds (Handcrafted) , Platinum Studded Jewellery With Diamonds & Precious Stone (Handcrafted) , Platinum Semi Mounted Studded Jewellery With Lab grown Diamond (Handcrafted) , Platinum Studded Jewellery With Lab grown Diamond (Handcrafted) , Platinum Studded Jewellery With Precious Stone & Moissanite (Handcrafted) , Gold Finding at Gala No.JT-19, SDF-VII, SEEPZ-SEZ, Admeasuring 630 sq.

ded Jewellery With Lab grown Diamond (Handcrafted) , Platinum Studded Jewellery With Precious Stone & Moissanite (Handcrafted) , Gold Finding at Gala No.JT-19, SDF-VII, SEEPZ-SEZ, Admeasuring 630 sq. mtrs subject to Submission of Clarification/Justification Regarding Source of Funds in View of Project Cost of £480 Lakhs vis- a-vis Declared Net Worth of €2,06,34,583. एजेंडा मद संख्या 03: Aes लक्ज़री ज्वैलरी (इंडिûया) प्राइवेट लिÂमि@टेड से अतिBरिÐक्त स्थान, अर्थाª&त यूनि¨ट संख्या 603 और 604, टावर-, एसईईपीजेड++, एसईजेड में 1234 वर्ग& मीटर क्षेत्रफल के लिÂए क्षमता वृद्धिí और 4 वर्षोंÕ (2025-26 से 2028-29) के लिÂए अनुमान संशोधन हेतु प्राप्त आवेदन। Agenda {tem No. 03: Application received from M/s. Luxury Jewelry (India) Private Limited for Additional Location 1.8. Unit No. 603 and 604, Tower-I, SEEPZ++, SEEPZ SEZ admeasuring area 1234 Sq Mtr with capacity enhancement and revision of projection for 4 years ie. 2025-26 to 2028-29. इस इकाई ने अतिBरिÐक्त स्थान, अर्थाª&त्‌ इकाई संख्या 603 और 604, टावर-, SEEPZ++, SEEPZ SEZ में 1234 वर्ग& मीटर क्षेत्रफल के लिÂए क्षमता वृद्धिí और 2025-26 से 2028-29 तक 4 वर्षोंÕ के लिÂए अनुमान संशोधन हेतु आंवेदन प्रस्तुत किÄया था। हैं The unit had submitted the application for Additional Location 1.6. Unit No. 603 and 604, Tower-1, SEEPZ++, SEEPZ SEZ admeasuring area 1234 Sq Mtr with capacity enhancement and revision of projection for 4 years i.e. 2025-26 to 2028-29.

for Additional Location 1.6. Unit No. 603 and 604, Tower-1, SEEPZ++, SEEPZ SEZ admeasuring area 1234 Sq Mtr with capacity enhancement and revision of projection for 4 years i.e. 2025-26 to 2028-29.

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने अतिBरिÐक्त स्थान--यानी यूनि¨ट नंबर 603 और 604, टावर-, SEEPZ++, SEEPZ SEZ & प्रस्ताव को स्थगिÓत कर दिjया। इस स्थान का क्षेत्रफल 1234 वर्ग& मीटर है और इसमें क्षमता विस्तार तथा 4 वर्षोंÕ (यानी 2025-26 से 2028-29 तक) के लिÂए अनुमानों में संशोधन शामि@ल था। साथ ही, समि@तिB ने डेवलपर SEEPZ के एस्टेट सेक्शन को नि¨र्देØशिÚत किÄया जाता है किÄ वे mer ट्रांसफर संबंधी सर्कुÝ&लर के अनुसार प्रस्ताव का विस्तृत परीक्षण करें तथा पूर्व& इकाई धारक/॥२? के किÄसी भी लंबिãत बकाया की जानकारी आवेदक को साझा करें। साथ ही, यदिj कोई बकाया हो तो उसके जमा करने के संबंध में आवेदक की सहमतिB प्राप्त की जाए। तत्पश्चात, इस प्रस्ताव को अगली uac बैठक में प्रस्तुत किÄया जाए। Decision:After deliberation, the Committee deferred the proposal for Additional Location i.e. Unit No. 603 and 604, Tower-I, SEEPZ++, SEEPZ SEZ admeasuring area 1234 Sq Mtr with capacity enhancement and revision of projection for 4 years ie.

deferred the proposal for Additional Location i.e. Unit No. 603 and 604, Tower-I, SEEPZ++, SEEPZ SEZ admeasuring area 1234 Sq Mtr with capacity enhancement and revision of projection for 4 years ie. 2025-26 to 2028-29 and directed to developer Seepz Estate section to examine the proposal in details as per circular of gala transfer and the pending dues any of previous unit holder/ IRP and sharing with this to applicant taking consent regarding the deposit of dues if any the proposal should be submitted in next UAC. एजेंडा मद संख्या 04: नवग्रह जेम्स प्राइवेट लिÂमि@टेड से अतिBरिÐक्त स्थान, अर्थाª&त्‌ गाला संख्या 5 , बहुमंजिTला इमारत, एसईईपीजेड एसईजेड, जिTसका क्षेत्रफल 736 वर्ग& मीटर है, के लिÂए क्षमता वृद्धिí और 1 वर्ष& (अर्थाª&त 2025-26) के लिÂए अनुमान संशोधन हेतु प्राप्त आवेदन। Agenda Item No. 04:Application received from M/s. Navgrahaa Gems Private Limited for Additional Location i.e. Gala No. 5, Multistoried Building, SEEPZ SEZ admeasuring area 736 Sq Mtr with capacity enhancement and revision of projection for 1 year i.e. 2025-26. इकाई ने नवग्रह जेम्स प्राइवेट लिÂमि@टेड से प्राप्त आवेदन को अतिBरिÐक्त स्थान, अर्थाª&त्‌ गाला नंबर 5 , बहुमंजिTला इमारत, एसईईपीजेड एसईजेड में 736 वर्ग& मीटर क्षेत्र के लिÂए क्षमता वृद्धिí और 1 वर्ष& यानी 2025-26 के लिÂए अनुमान संशोधन हेतु प्रस्तुत किÄया था। विवरण इस प्रकार हैं: The unit had submitted application received from M/s. Navgrahaa Gems Private Limited for Additional Location i.e. Gala No. 5, Multistoried Building, SEEPZ SEZ admeasuring area 736 Sq Mtr with capacity enhancement and revision of projection for 1 year i.e.

haa Gems Private Limited for Additional Location i.e. Gala No. 5, Multistoried Building, SEEPZ SEZ admeasuring area 736 Sq Mtr with capacity enhancement and revision of projection for 1 year i.e. 2025-26. The details are as under: [Items of Manufacture |Existing Capacity |Proposed Capacity ‘Total capacity after (PCS) for Additional space addition (PCS) Studded /Plain Gold Jewellery 10,000 1,65,000 1,75,000 Cubic Zircona Stones Studded on Precious 11,250 13,300 Metals 14,550 Steel Jewellery Studded with Precious / Semi 11.250 3,300 Precious Stones is 14,550

(Combination Jewellery of Gold / Steel with 122,500 6,700 (Diamond / CZ or other Precious / Semi Precious Stones 29,200 Plain / Studded Silver Jewellery 11,250 3,300 14,550 Combination Jewellery of Gold/ Silver with 11,250 3,300 (Diamond / CZ or other precious / Semi Precious Stones 14,550 Plain / Studded Platinum Jewellery 4,05,000 13,300 1,08,300 Combination jewellery of gold / Copper with: {11,250 3,300 Diamond / CZ or other Precious Stones 14,550 (Combination jewellery of gold/ Copper with {6,750 12,000 Semi - Precious Stones 8,750 Combination jewellery of gold / Platinium with |4,500 1,500 Diamond / CZ or other Precious Stones 6,000 Total 13,60,000 40,000 4,00,000 | **U¢ is seen from the table there is increase in Capacity of existing items of manufacture on additional location. ‘Items of Manufacture Existing area Additional location area Total area IM/s. Navgrahaa Gems Private {1985 Sq.mtr. Limited 736 sq mtr 12721 Sq.mtr

ng items of manufacture on additional location. ‘Items of Manufacture Existing area Additional location area Total area IM/s. Navgrahaa Gems Private {1985 Sq.mtr. Limited 736 sq mtr 12721 Sq.mtr

ii Sr. Existing 5 years |Existing Proposed projections of 1 year 1.6. 0. 2021-22 to (approved) 2025-26 2025-26 01 year ion Additional Location 2025-26 (1USS = Rs. 90) Rs. In Lakhs Rs. In Lakhs Rs. In Lakhs 1US'000 Lis FOB value of exports 117898.00 55304 58304 64782.22 2. |Foreign Exchange Outgo On po | bo __ | os bo | 3. {Import of Capital Goods 1973.00 709 1809 1898.89 (4... [जगा of Raw Material and 64394.00 components 27248 28448 31608.89 5. insed/used, new broken 5895.00 jewellery for repair/third party repair remaking and remelting and others input 2765 2915 3238.89 p Import of spares Parts & 1179.00 (Consumables 553 583 647.78 7. |Repatriation of Dividends | Foreign Collaborators i b ~~ Lb ~~ |. | Royalty po | boo _ | ob ०... | 9. | [Lumpsum Know how fee po | bo Ss os ०. | 10. |Design & Drawing fees po | bo _ | ०_ | ०. | 11. Payment of training of Indian a |Technicians abroad bo | b Si Lb 12. |Commission on exportetc. [589.00 276 291 323.33 13, |Foreign Travel Expenses 781 354 372 413.33 14. |Total (2 to 13) 74811 31905 33418 37131.11 15. [Net Foreign Exchange 43087 [Earning in Five Years (1-14) 23399 24886 27651.11

.33 13, |Foreign Travel Expenses 781 354 372 413.33 14. |Total (2 to 13) 74811 31905 33418 37131.11 15. [Net Foreign Exchange 43087 [Earning in Five Years (1-14) 23399 24886 27651.11

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने M/s. नवग्रह जेम्स प्राइबेट लिÂमि@टेड के प्रस्ताव को मंज़ूरी दे दी। यह प्रस्ताव एक अतिBरिÐक्त स्थान (यानी, गाला नंबर 5, बहुमंज़िñला इमारत, SEEPZ SEZ) के लिÂए था, जिTसका क्षेत्रफल 736 वर्ग& मीटर है। इसके साथ ही, SEZ नि¨यम 2006 के नि¨यम 19(2) के तहत, क्षमता में वृद्धिí और 1 वर्ष& (यानी, 2025-26) के लिÂए अनुमानों में संशोधन को भी मंज़ूरी दी गई। समि@तिB ने यह भी पाया किÄ यह अतिBरिÐक्त क्षेत्रफल मौजूदा क्षेत्रफल की तुलना में लगभग 37% की वृद्धिí दर्शाª&ता है। यह नि¨र्ण&य LOA (मंज़ूरी पत्र) की 15.10.2026 तक की वैधता को ध्यान में सखते हुए लिÂया गया। समि@तिB ने संबंधिöत इंकाई को यह नि¨र्देØश भी दिjया किÄ वह अगले ब्लॉक अवधिö के दौरान, इस बढ़े हुए क्षेत्रफल के अनुपात में रोजगार के अवसरों में भी आनुपातिBक वृद्धिí का अनुमान प्रस्तुत | Decision:After deliberation, the Committee approved the proposal of M/s. Navgrahaa Gems Private Limited for Additional Location 1.6, Gala No. 5, Multistoried Building, SEEPZ SEZ admeasuring area 736 Sq Mtr with capacity enhancement and revision of projection for 1 year ie.

aa Gems Private Limited for Additional Location 1.6, Gala No. 5, Multistoried Building, SEEPZ SEZ admeasuring area 736 Sq Mtr with capacity enhancement and revision of projection for 1 year ie. 2025-26 in terms of Rule No.19(2) of SEZ Rules 2006. The Committee noted that the additional area constitutes approximately 37% increase over the existing area. In view of the validity of LOA up to 15.10.2026, the Committee directed the unit to project proportionately higher employment corresponding to the increased area in the next block period, एजेंडा मद संख्या 05: मेसर्स& पटडिûयाम ज्वैलरी लिÂमि@टेड से अतिBरिÐक्त स्थांन, अर्थाª&त्‌ गाला संख्या जीजे-01, एसईईपीजेड++, एसईईपीजेड एसईजेड में 1950 वर्ग& मीटर क्षेत्रफल वाले स्थान के लिÂए प्राप्त आवेदन, जिTसमें व्यापक बैंडिûंग, क्षमता वृद्धिí और 4 वर्षोंÕ (अर्थाª&त 2025-26 और 2028-29) के Agenda Item No. 05: Application received from M/s. Patdiam Jewellery Limited for Additional Location ic. Gala No. GJ-01, SEEPZ++, SEEPZ SEZ admeasuring area 1950 Sq Mtr with broad banding, capacity enhancement and अनुमानों revision of projection for 4 years ie. 2025-26 & लिÂए अनुमानों का संशोधन शामि@ल है। 2028-29. इकाई ने मेसर्स& पटडिûयाम ज्वैलरी लिÂमि@टेड से प्राप्त The unit had submitted application received from अतिBरिÐक्त स्थान, अर्थाª&त्‌ गाला संख्या जीजे-01, एसईईपीजेड++, एसईईपीजेड एसईजेड क्षेत्र, 1950 वर्ग& मीटर के लिÂए आवेदन प्रस्तुत किÄया था, जिTसमें व्यापक वर्गीāकरण, क्षमता वृद्धिí और 4 वर्षोंÕ (2025-26 और 2028-29) के लिÂए अनुमानों का संशोधन शामि@ल था। विवरण इस प्रकार हैं: Mis.

ड क्षेत्र, 1950 वर्ग& मीटर के लिÂए आवेदन प्रस्तुत किÄया था, जिTसमें व्यापक वर्गीāकरण, क्षमता वृद्धिí और 4 वर्षोंÕ (2025-26 और 2028-29) के लिÂए अनुमानों का संशोधन शामि@ल था। विवरण इस प्रकार हैं: Mis. Patdiam Jewellery Limited for Additional Location i.e. Gala No. GJ-01, SEEPZ++, SEEPZ SEZ admeasuring area 1950 Sq Mtr with broad banding, capacity enhancement and revision of projection for 4 years i.e. 2025-26 & 2028-29. The details are as under: ७ DETAILS OF CAPACITY ENHANCEMENT IN ITEMS OF MANUFACTURE tems of Manufacture Existing Capacity |Proposed Capacity Total capacity after (PCS) for Additional space addition KPCS) 41000 Studded Gold Jewellery 1000.00 150000 Studded Platinum Jewellery bo | 10000 10000 Plain Gold Jewellery bo | 50000 50000 Precious & Semi Precious Stone, Studded & | | 20000 120000 Plain Gold & Platinum Combination Jewellery Plain & Studded Silver Jewellery 50000.00 5000 55000

‘Lab Grown Diamond Jewellery 150000 150000 ** It is seen from the table that there is an increase in the capacity of existing items of manufacture at the additional location and broadbanding of the item, i.e. Lab Grown Diamond Jewellery . ७ Total area after addition of location : ‘Items of Manufacture Existing area Additional location area Total area M/s. Patdiam Jewellery Limited 565 Sq.mtr . 1950 sq mtr 2515 Sq.mtr Projections: Sr. Existing 5 years |Existing Proposed projections of 4 years i.e. |No. 2024-25 to (approved) 2025-26 to 2028-29 028-29 104 years ion Additional Location (1US$ = Rs. 83) |2025-26 to 2028- |(1US$ = Rs. 92) 29 (US$ = Rs.

ting Proposed projections of 4 years i.e. |No. 2024-25 to (approved) 2025-26 to 2028-29 028-29 104 years ion Additional Location (1US$ = Rs. 83) |2025-26 to 2028- |(1US$ = Rs. 92) 29 (US$ = Rs. 83) Rs. In Lakhs IRs. In Lakhs IRs. In Lakhs US'000

। . [708 value of exports 131900.00 5900.00 130900.00 1,42,282.61

|Foreign Exchange Outgo On 3. |Import of Capital Goods 45.00 135.00 285.00 309.78 | Import of Raw Material and [19085.00 15485.00 '78455.00 185,277.17 components 5. |Import of spares Parts & 191.40 155.40 785.40 853.70 (Consumables | [Remaking/repair of exported [100.00 85.00 1610.00 1663.04 goods 7. \Repatriation of Dividends F _| | _| | | F Foreign Collaborators 8. | Royalty -s—isdC EY fs

| 9. | [Lumpsum Know how fee | Ls FY - हक 10. |Design & Drawing fees Ed EF fF FY 11. [Payment of training of Indian FO F | F | | _ | Technicians abroad 12. {Commission on export etc. | | ______ [ 5 | हल 13. |Foreign Travel Expenses 36.00 31.00 221.00 1240.22 114. | [Total (2 to 13) 19457.40 15791.4 180356.40 187,343.91 15. |Net Foreign Exchange 12442.60 10108.6 50543.60 54,938.70 Earning in Five Years (1-14)

enses 36.00 31.00 221.00 1240.22 114. | [Total (2 to 13) 19457.40 15791.4 180356.40 187,343.91 15. |Net Foreign Exchange 12442.60 10108.6 50543.60 54,938.70 Earning in Five Years (1-14)

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने मेसर्स& पटडिûयाम ज्वैलरी लिÂमि@टेड के अतिBरिÐक्त स्थान, अर्थाª&त्‌ गाला संख्या जीजे- 01, एसईईपीजेड++, एसईईपीजेड एसईजेड क्षेत्र, 1950 वर्ग& मीटर के लिÂए ब्रॉड बैंडिûंग, क्षमता वृद्धिí और एसईजेड नि¨यम 2006 के नि¨यम संख्या 19(2) के अनुसार 4 वर्षोंÕ (अर्थाª&त 2025-26 और 2028-29) के लिÂए अनुमान संशोधन के प्रस्ताव को स्थगिÓतिB दे दी। क्योंकिÄ sop के अनुसार इस ट्रांसफर प्रस्ताव का विस्तृत परीक्षण डेवलपर के एस्टेट सेक्शन, अर्थाª&त SEEPZ द्वारा किÄया जाना चाहिĄए, और इस संबंध में एस्टेट डिûवीजन से कोई टि½प्पणी प्रास नहीं हुई FI अतः एस्टेट teat को नि¨र्देØशिÚत किÄया जाता है किÄ वे आवेदक को देय शशिÚ तथा ट्रांसफर शुल्क की सटीक जानकारी प्रदान करें। साथ ही, आवश्यक अंडरटेकिÄंग प्राप्त करने के उपरांत इस प्रस्ताव को अगले सुनवाई में नि¨र्ण&य हेतु प्रस्तुत किÄया जाए। Decision:After deliberation, the Committee differed the proposal of M/s. Patdiam Jewellery Limited for Additional Location i.e. Gala No. GJ- 01, SEEPZ++, SEEPZ SEZ admeasuring area 1950 Sq Mitr with broad banding, capacity enhancement and revision of projection for 4 years i.e. 2025-26 & 2028-29 in terms of Rule No.19(2) of SEZ Rules 2006.

1, SEEPZ++, SEEPZ SEZ admeasuring area 1950 Sq Mitr with broad banding, capacity enhancement and revision of projection for 4 years i.e. 2025-26 & 2028-29 in terms of Rule No.19(2) of SEZ Rules 2006. Because as per SOP this transfer proposal should be examined in detail by Estate section of Developer that is SEEPZ and there is no comments received from the estate devision regarding this hence Directed to Estate section to provide the exact dues amount and transfer charges to applicant and after taking undertaking next hearing this proposal shall be submitted for decision. एजेंडा मद संख्या 06: मेसर्स& शिÚमायरा ज्वैलरी से अतिBरिÐक्त स्थान, अर्थाª&त्‌ यूनि¨ट संख्या आईटी-1 3 और आईटी-14, एसडीएफ शा एसईईपीजेड एसईजेड, क्रमशः 618 और 630 af मीटर क्षेत्रफल वाले क्षेत्र में क्षमता वृद्धिí के लिÂए प्राप्त आवेदन, साथ ही 2025-26 से 2026- 27 तक के लिÂए संशोधिöत अनुमान। Agenda Item No. 06: Application received from M/s. Shimayra Jewellery for Additional Location ic. Unit No. IT-13,IT-14, SDF VIL SEEPZ SEZ, admeasuring area 618 & 630 Sq Mtr respectively and capacity enhancement with revised projection for 2 years i.e, 2025-26 to 2026- 27 इस इकाई ने अतिBरिÐक्त स्थान, sek इकाई संख्या आईटी-13, आईटी-1 4, एसडीएफ VIL, एसईईपीजेड-एसईजेड, जिTसका क्षेत्रफल (618 और 630 वर्ग& मीटर) है, के कारण एसईजेड नि¨यम 2006 के नि¨यम 19(2) के तहत 2 वर्ष& की अवधिö, अर्थाª&त्‌ 2025-26 से 2026- 27 तक के अनुमान में संशोधन के लिÂए आवेदन प्रस्तुत किÄया था , जिTसक विवरण नीचे विया गया है: The unit had submitted the application for revision of projection for the period of 2 years 1.6.

े 2026- 27 तक के अनुमान में संशोधन के लिÂए आवेदन प्रस्तुत किÄया था , जिTसक विवरण नीचे विया गया है: The unit had submitted the application for revision of projection for the period of 2 years 1.6. 2025-26 to 2026-27 due to additional location i.e. Unit No. IT-13,IT-14, SDF VII , SEEPZ-SEZ, admeasuring (area 618 & 630 Sq Mtr) in terms of Rule 19(2) of SEZ Rules 2006 with details as indicated below: © ‘Total area after addition of location : Existing area ‘Additional location area [Total area 960+528 +30.36 sq mtr 1618+630 sq mtr 2766.36 Sq.mtr

@ ITEMS OF MANUFACTURE : items of Manufacture [Existing Capacity Proposed Capacity for Additional space Total capacity after addition wax models, CAM Models, studded or partly studded wax pieces. 100000 100000 Rubber molds 20000 20000 Jewellery of Precious metal in any combn. off lprec. metals or with non-prec. metal,clad jew. Including mountings, findings, components, parts,models,plain semi mount partly studded semi-finished jew studded with c & p dia., rough] dia.,LGD, prec. & semi-prec stones, cubic zirconia, sy.stones, pearls, beads, Mother o: Pearl, coral, abalone, shell, wood, crystals, wit lor without enamel, with or without any combn. lwith nonmetallic items like leather cords, plastic! wire, rubber, 1270000 270000 Articles of precious metal or non precious metal in any combination thereof like trophy, Imemento, tableware, decorative items, watcl cases, dial and related items including plain, partly studded, studded, semi- finished. 10000 10000 Jewellery of Non Prec.

ation thereof like trophy, Imemento, tableware, decorative items, watcl cases, dial and related items including plain, partly studded, studded, semi- finished. 10000 10000 Jewellery of Non Prec. metal and its alloys including mountings, findings, components, lparts, models, plain semi mount partly studded] semi-finished jewellery studded with ० & pj dia.,rough dia.,LGD, prec. & semi-prec. Stones} CZ, sy. stones, pearls, beads ,Mother of Pearl, coral, abalone ,shell, wood, crystals, with 0 nonmetallic items like leather cords plastic wire, rubber, pearls, beads, etc. without enamel, with or without any comb. with 25000 25000 Jewellery of precious Metal-Gold, Silver, Platinum,] Palladium in any combination of precious meal or} lwith non- precious metal, clad with any precious| metal including mountings, findings, components,| parts, models, plain/semi mount/partly studded/ semi finished/jewellery studded with cut &| polished diamonds, rough diamonds, LGD prec. & semi-prec stones, cubic zirconia, synthetic stones,| pearls, beads, mother od Pearls, coral, abalone, shell, wood, crystals with or without enamel, with| lor without any combination with non metalli items like silk cord, leather cord, plastic wire, lwood, ceramic, rubber, mala of pearls or beads| jwith or without plating etc.... 1,60,000 1,60,000 ##/( is seen from the above that there is an increase in the capacity of items of manufactures on additional location.

r, mala of pearls or beads| jwith or without plating etc.... 1,60,000 1,60,000 ##/( is seen from the above that there is an increase in the capacity of items of manufactures on additional location.

SL. No.| \Approved of 5 [Approved 2 years |Proposed ‘Total projection years (existing approved|projection of after addition of 2022-23 to 2026- j|+addition addition location |location 2025-26 to 27 with addition of [location) 2025-26 to 2026- |2026-27 location (2026-26 27 1० 2026-27) 2025-26 to 2026- 27 IRs. In Lakhs Rs. Tin Lakhs Rs. In Lakhs IRs. In Lakhs 1. IFOB value of exports 154720 88720 129000 117720 2. import of Machinery 740 140 140 1280 3. Import of Raw Material [76695 43010 18200 51210 land components 3a Diamonds 39920 123720 12740 36460 a Import of Spares & 1670 970 420 139 Consumables 5. nused Jewellery for 5340 3165 1440 4605 Repait/ Remaking Return a Repatriation of dividends जिTन मामा मारा |... | land profits to foreign collaborates 7. Royalty

[Amount of interest to be Fs | | | | F _ | paid on ECB

[619 other payment 320 195 1 ऋख 255 16. [000 (2 to 15) 125605 71745 23160 94905 17.__[NFE (1-16) 29115 16975 15840 22815

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने SEZ नि¨यम 2006 के नि¨यम 19(2) के तहत, एक अतिBरिÐक्त स्थान (यानी यूनि¨ट संख्या 1-13, IT-14, SDF VII, SEEPZ-SEZ, जिTसका क्षेत्रफल 618 और 630 वर्ग& मीटर है) के लिÂए, 2 वर्ष& की अवधिö (यानी 2025-26 से 2026-27 तक) हेतु यूनि¨ट के प्रस्ताव को मंज़ूरी दे दी। समि@तिB ने यह पाया किÄ यह अतिBरिÐक्त क्षेत्रफल, मौजूदा क्षेत्रफल में लगभग 82% की वृद्धिí दर्शाª&ता है; साथ ही, समि@तिB ने यूनि¨ट को यह नि¨र्देØश भी दिjया किÄ वह इस बढ़े हुए क्षेत्रफल के अनुपात में, अपने संशोधिöत NFE (शुद्ध विदेशी मुद्रा अर्ज&न) और रोज़गार के आँकड़े प्रस्तुत करे। Decision:After deliberation, the Committee approved the proposal of the unit for a period of two years, ie. from 2025-26 to 2026-27, for additional location comprising Unit Nos. IT-13 and IT-14, SDF-VII, SEEPZ-SEZ, admeasuring 618 sq. mtr. and 630 sq. mtr., respectively, in terms of Rule 19(2) of the SEZ Rules, 2006. The Committee noted that the additional area constitutes approximately 82% increase over the existing area and directed the unit to submit the revise NFE and employment proportionately to the extent of the increased area. एजेंडा आइटम संख्या 07: मेसर्स& ट्विंकल डायमंड ज्वैलरी (इंडिûया) प्राइवेट लिÂमि@टेड से प्राप्त आवेदन:

मौजूदा वस्तुओं की क्षमता में वृद्धिí, अर्थाª&त्‌ सादे सोने, प्लैटि½नम और चांदी के आभूषण और जड़े हुए सोने, प्लैटि½नम और चांदी के आभूषण।

मंड ज्वैलरी (इंडिûया) प्राइवेट लिÂमि@टेड से प्राप्त आवेदन:

मौजूदा वस्तुओं की क्षमता में वृद्धिí, अर्थाª&त्‌ सादे सोने, प्लैटि½नम और चांदी के आभूषण और जड़े हुए सोने, प्लैटि½नम और चांदी के आभूषण।
मौजूदा वस्तुओं को हटाना, अर्थाª&त्‌ जड़े हुए/सादे सोने/चांदी/प्लैटि½नम के आभूषण और जड़े हुए।पीतल/स्टील/पैलेडिûयम टाइटेनि¨यम के आभूषण।
अतिBरिÐक्त स्थान, अर्थाª&त्‌ यूनि¨ट संख्या 504, एसईईपीजेड++, ब्लॉक 1 एसईईपीजेड एसईजेड, जिTसका क्षेत्रफल 617 वर्ग& मीटर है, की क्षमता में वृद्धिí और 1 वर्ष&, अर्थाª&त्‌ 2025-26 के लिÂए अनुमान में संशोधन। Agenda ॥शा। No. 07: Application received from M/s. Twinkle Diamond Jewellery (India) Pvt. Ltd for:

Increase capacity of existing Items i.e. Plain Gold Platinum Silver Jewellery & Studded Gold Platinum Silver Jewellery 2. Deletion of existing items i.e. Studded/Plain Gold/Silver (Platinum ‘Jewellery and Studded/Brass/Steel/Palladium Titanium Jewellery 3. Additional Location ie. Unit No. 504, SEEPZ++, Block I SEEPZ SEZ admeasuring area 617 Sq Mtr with capacity enhancement and revision of projection for 1 year i.e. 2025-26. इकाई ने क्षमता वृद्धिí, मौजूदा मदों को हटाने और अतिBरिÐक्त स्थान यानी इकाई संख्या 504, एसईईपीजेड++, ब्लॉक | एसईईपीजेड एसईजेड, जिTसका क्षेत्रफल 617 वर्ग& मीटर है, के लिÂए क्षमता वृद्धिí और 1 वर्ष& यानी 2025-26 के लिÂए अनुमान के संशोधन हेतु एसईजेड नि¨यम 2006 के नि¨यम 19(2) के तहत आवेदन प्रस्तुत किÄया था The unit had submitted the application for Increase capacity, Deletion of existing items and Additional Location i.e. Unit No.

धन हेतु एसईजेड नि¨यम 2006 के नि¨यम 19(2) के तहत आवेदन प्रस्तुत किÄया था The unit had submitted the application for Increase capacity, Deletion of existing items and Additional Location i.e. Unit No. 504, SEEPZ++, Block I SEEPZ SEZ admeasuring area 617 Sq Mtr with capacity enhancement and revision of projection for 1 year i.e. 2025-26 in terms of Rule 19(2) of SEZ Rules 2006

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने यूनि¨ट के उस प्रस्ताव को भंज़ूरी दे दी जिTसमें मौजूदा मदों को हटाने की बात थी--यानी जड़ी हुई/सादी सोने/चांदी/प्लैटि½नम की ज़्वेलरी, और जड़ी हुई/पीतल/स्टील/पैलेडिûयम/टाइटेनि¨यम की ज्वेलरी। साथ ही, समि@तिB ने 'अतिBरिÐक्त tar (Additional 10०4707) से जुड़े प्रस्ताव को टाल दिjया--यह स्थान यूनि¨ट नंबर 504, SEEPZ-H, ब्लॉक I, SEEPZ SEZ में स्थिőत है, जिTसका क्षेत्रफल 617 वर्ग& मीटर है; इस प्रस्ताव में क्षमता बढ़ाने और 1 वर्ष& (यानी 2025-26) के लिÂए अनुमानों में संशोधन करने की बात शामि@ल थी। समि@तिB ने 5६६९८ के एस्टेट सेक्शन को नि¨र्देØश दिjया किÄ वे गाला ट्रांसफर प्रस्ताव की जांच करें तथा यदिj कोई बकाया राशिÚ एवं ट्रांसफर शुल्क हो, तो उसकी जानकारी आवेदक को उपलब्ध कराएं] साथ ही, sop के अनुसार आवेदक से आवश्यक अंडरटेकिÄंग wa करने के उपरांत इस प्रस्ताव को अगली UAC बैठक में विचारार्थ& तुरंत प्रस्तुत किÄया जाए। Decision: After deliberation, the Committee approved the proposal of the unit for Deletion of existing items i.e. Studded/Plain Gold/Silver /Platinum, Jewellery & Studded/Brass/Steel/Palladium Titanium Jewellery Jewelleryanddeferred the proposal for Additional Location i.e. Unit No.

existing items i.e. Studded/Plain Gold/Silver /Platinum, Jewellery & Studded/Brass/Steel/Palladium Titanium Jewellery Jewelleryanddeferred the proposal for Additional Location i.e. Unit No. 504, SEEPZ++, Block I SEEPZ SEZ admeasuring area 617 Sq Mtr along with capacity enhancement and revision of projection for 1 year i.e. 2025-26. The committee directed to Estate section of Seepz to examine the gala transfer proposal and share the pending dues with transfer charges if any to applicant and with undertaking of Applicant as per SoP immediately put up this proposal in next UAC for consideration. एजेंडा मद संख्या 08: मेसर्स& डी. नवीनचंद्र ज्वेल्स द्वारा वस्तुओं की व्यापक श्रेणीकरण के लिÂए प्रस्ताव। Agenda_stem No. 08: Proposal for M/s. D. Navinchandra Jewels for broad banding of items. re? SEZ नि¨यम 2006 के नि¨यम 19 (2) के तहत , वस्तुओं की ब्रॉड' के लिÂए आवेदन प्रस्तुत किÄया था। The unit had submitted the application for Broad Banding of items in terms of Rule 19 (2) of SEZ Rules 2006. नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने यूनि¨ट के 'ब्रौंड बैंडिûंग' प्रस्ताव को स्थगिÓत कर दिjया, और यह भी पाया किÄ अतिBरिÐक्त मद को शामि@ल किÄए जाने के बावजूद नि¨र्याª&त अनुमानों में कोई परिÐवर्त&न नहीं हुआ है। समि@तिB ने यूनि¨ट को यह भी नि¨र्देØश दिjया किÄ वह नि¨र्मि@त सभी वस्तुओं के लिÂए पूर्णाª&एएं os) 8-अंकीय कोड शामि@ल करते हुए एक संशोधिöत आवेदन प्रस्तुत करे। Decision:After deliberation, the Committee deferred the proposal of the unit for Broad Banding of items and also noted that there is no change in export projections despite inclusion of

्तुत करे। Decision:After deliberation, the Committee deferred the proposal of the unit for Broad Banding of items and also noted that there is no change in export projections despite inclusion of the additional item. The Committee also directed the unit to submit a tevised application incorporating complete ITC (HS) 8-digit codes for all items of manufacture. एजेंडा मद संख्या 09: M/s. The Gems & Jewellery Export Promotion Council (एक सेवा इकाई) से मदों के ब्रॉड बैंडिûंग हेतु आवेदन प्राप्त हुआ। Agenda एशा। No. O9: Application received from M/s. The Gems & Jewellery Export Promotion Council (A service unit) for broad banding of items. कटने SEZ नि¨यम 2008 के नि¨यम 19 (2) के तहत , वस्तुओं की sis के लिÂए आवेदन प्रस्तुत-किÄया था। The unit had submitted the application for Broad Banding of items im terms of Rule 19 (2) of SEZ Rules 2006.

नि¨र्ण&य: सोच-विचार के बाद, कमि@टी ने आइटम्स की ब्रॉड बैंडिûंग के प्रपोज़ल को टाल दिjया। Is समि@तिB ने यह नोट किÄया किÄ इन मशीनों के उपयोग की अनुमतिB पहले घरेलू तथा SEEPZ इकाइयों, दोनों में दी गई थी, और वर्त&मान प्रस्ताव में व्यावसायिŤक गतिBविधिö संचालिÂत करना शामि@ल है। Decision:A fter deliberation, the Committee deferred the proposal for Broad Banding of Items. 1. The Committee noted that the machines were earlier permitted for use in domestic as well as SEEPZ units and the present proposal involves undertaking business activity. 2. समि@तिB + यह भी पाया किÄ ऐसी गतिBविधिö पर SEEPZ 2.

ines were earlier permitted for use in domestic as well as SEEPZ units and the present proposal involves undertaking business activity. 2. समि@तिB + यह भी पाया किÄ ऐसी गतिBविधिö पर SEEPZ 2. The Committee also observed that such प्राधिöकरण के नि¨र्ण&य के बाद ही विचार किÄया जा सकता है। activity may be considered only after a 3. समि@तिB ने नि¨र्दिjष्ट अधिöकारी को मामले की जांच करने और एक decision of the SEEPZ Authority. रिÐपोर्ट& प्रस्तुत करने का नि¨र्देØश दिjया। 3. The committee directed the Specified Officer to examine the matter and submit a report. एजेंडा मद संख्या 10: मेसर्स& ईओएस पावर इंडिûया प्राइवेट लिÂमि@टेड से Agenda Item No. 10: Application received 'एलओपी में मौजूदा मदों, अर्थाª&त्‌ माइक्रोवेव मॉनि¨टर को हटाने के लिÂए प्राप्त आवेदन from M/s. EOS Power India Pvt. Ltd for deletion of existing items in the LOP i.e. Microwave Monitor. नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने पाया किÄ इकाई ने अनुमोदिjत मदों के लिÂए मशीनरी स्थापि®त कर ली है और क्षमता विकसि¹त कर ली है। समि@तिB को सूचिěत किÄया गया किÄ कुछ अनुमोदिjत मदों , जैसे किÄ माइक्रोवेव मॉनि¨टर, के लिÂए वर्त&मान में कोई मांग प्राप्त नहीं हो रही है। समि@तिB ने यह पाया किÄ यह अनि¨वार्य& नहीं है किÄ प्रत्येक अनुमोदिjत मद का उत्पादन या नि¨र्याª&त हर समय किÄया जाए;

, जैसे किÄ माइक्रोवेव मॉनि¨टर, के लिÂए वर्त&मान में कोई मांग प्राप्त नहीं हो रही है। समि@तिB ने यह पाया किÄ यह अनि¨वार्य& नहीं है किÄ प्रत्येक अनुमोदिjत मद का उत्पादन या नि¨र्याª&त हर समय किÄया जाए; बल्किŨÄ, इकाई SEZ अधिöनि¨यम और नि¨यमों के प्रावधानों का पालन करते हुए, बाजार की मांग के आधार पर अपनी क्षमता का उपयोग कर सकती है। Decision:After deliberation, the Committee noted that the unit has installed machinery and created capacity for the approved items. The Committee was informed that no current demand is being received for certain approved items i.e. Microwave Monitor. The Committee observed that it is not mandatory that each approved item must be produced or exported at all times and that the unit may utilize its capacity based on market demand, subject to compliance with the provisions of the SEZ Act and Rules. कार्य&सूची मद संख्या 11: मेसर्स& वॉकिÄंग ट्री इंडिûया प्राइवेट लिÂमि@टेड का नाम बदलकर मेसर्स& वॉकिÄंग ट्री एटेलिÂयर प्राइवेट लिÂमि@टेड करने के लिÂए आवेदन। Agenda Item No. 11: Application for change of name of the Company of M/s. Walking Tree India एज Ltd to M/s. Walking Tree Atelier Private Limited. दिj एटेलिÂयर प्राइवेट लिÂमि@टेड करने के लिÂए आवेदन प्रस्तुत बॉकिÄंग i इंडिûया प्राइवेट लिÂमि@टेड ने कंपनी का नाम बदलकर दस्तावेजों के साथ आवेदन पत्र नि¨म्नलिÂखिĿत हैं: M/s. Walking Tree India Pvt Ltd has submitted application for change of name of the company of M/s. Walking Tree India Pvt Ltd to M/s.

नाम बदलकर दस्तावेजों के साथ आवेदन पत्र नि¨म्नलिÂखिĿत हैं: M/s. Walking Tree India Pvt Ltd has submitted application for change of name of the company of M/s. Walking Tree India Pvt Ltd to M/s. Walking Tree Atelier Private Limited along with relevant documents are as under : The List of Directors and Shareholding Pattern Before & After are as under :_

Before change of company name: IM/s. Walking Tree (India) Pvt Ltd Name of the Directors \Designation Mr. Ankit Hitesh Mehta [Director Mr. Hitesh Vijaykumar Mehta. [Director ix, Sanket Rajnikant Jhaveri Director After change of company name: IM/s. Walking Tree Atelier Private Limited |Name of the Directors (Designation IMr. Ankit Hitesh Mehta Director (Mr. Hitesh Vijaykumar Mehta Director Mr. Sanket Rajnikant Jhaveri Director Before change of company name © There is no change in List of Directors before & After List of Shareholding Pattern before and after change of name: M/s. Walking Tree (India) Pvt Ltd St.No [Name of Shareholder No. of Shares [FV per share |Amount of Share |% Holding (Capital (INR) 1 WALKING Tree Ventures|1341600 po | 13,41,60,000 99.99% Private Limited 2 IH. Dipak & Co. 100 a 10,000 0.01% (Represented by Mr. |Ankit Hitesh Mehta) Total 1341700 13,41,70,000 100.00% After change of company name IM/s. Walking Tree Atelier Private Limited Sr. No fame of Shareholder No. of Shares FV per share Amount of Share |% Holding Capital (INR) 1 WALKING Tree Ventures|1341600 100 13,41,60,000 99.99% Private Limited 2 JH. Dipak & Co.

ited Sr. No fame of Shareholder No. of Shares FV per share Amount of Share |% Holding Capital (INR) 1 WALKING Tree Ventures|1341600 100 13,41,60,000 99.99% Private Limited 2 JH. Dipak & Co. 100 100 10,000 0.01% (Represented by Mr. |Ankit Hitesh Mehta) {Total 1341700 13,41,70,000 100.00% @ There is no change in Shareholding Pattern of Directors before & After.

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने MOCKI Free संख्या 109 दिjनांक 18.10.2021 के अनुसार, M/s. Walking Tree India Pvt 110 का नाम बदलकर M/s. Walking Tree Atelier Private Limited करने के यूनि¨ट के प्रस्ताव को मंजूरी दे दी। Decision:A fter deliberation, the Committee approved the proposal of the unit for change of name of the company from M/s. Walking Tree India Pvt Ltd to M/s. Walking Tree Atelier Private Limited in terms of MOC&I Instruction no. 109 dated 18.10.2021. एजेंडा मद संख्या 12: मेसर्स& ई-एम्फेसि¹स सि¹स्टम्स mete faes-Il, एलओए संख्या SEEPZ-SEZ/IA-I/NUS/APL/03/2013- 14/12369, दिjनांक 24.10.2013 को मेसर्स& ई-एम्फेसि¹स सि¹स्टम्स प्राइवेट लिÂमि@टेड. एलओए den SEEPZ-SEZ/IA-A/SW- 12/2009-10/12958, दिjनांक 09.12.2009 में परिÐवर्तिBत करने का प्रस्ताव। Agenda Item No. 12: Proposal for M/s. E- Emphasis Systems Pvt Ltd-II, LOA No. SEEPZ- SEZ/IA-I/NUS/APL/03/2013-14/12369, Dated 24.10.2013 into M/s. E-Emphasis Systems Pvt Ltd LOA No.SEEPZ-SEZ/IA-A/SW- 12/2009- 10/12958, Dated 09.12.2009. यूनि¨ट ने M/s. E-Emphasis Systems Pvt Ltd-II, LOA No. SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369, दिjनांक 24.10.2013 % LOA के M/s. E-Emphasis Systems Pvt Ltd, LOA No.

09- 10/12958, Dated 09.12.2009. यूनि¨ट ने M/s. E-Emphasis Systems Pvt Ltd-II, LOA No. SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369, दिjनांक 24.10.2013 % LOA के M/s. E-Emphasis Systems Pvt Ltd, LOA No. SEEPZ-SEZ/IA-A/SW-12/2009- 10/12958, दिjनांक 09.12.2009 में विलय के लिÂए आवेदन जमा किÄया है, The unit has submitted application for Merger of LOA M/s. E-Emphasis Systems Pvt Ltd-II, LOA No. SEEPZ-SEZ/IA-I/NUS/APL/03/2013- 14/12369, Dated 24.10.2013 into M/s. E-Emphasis Systems Pvt Ltd LOA No. SEEPZ-SEZ/IA-A/SW- 12/2009-10/12958, Dated 09.12.2009. नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने M/s. E-Emphasis Systems Pvt Ltd-Il (LOA संख्या SEEPZ-SEZ/IA- I/NUS/APL/03/2013-14/12369, दिjनांक 24.10.2013) के M/s. E-Emphasis Systems Pvt Ltd (LOA संख्या SEEPZ-SEZ/IA-A/SW-12/2009-10/12958, दिjनांक 09.12.2009) में विलय के प्रस्ताव को स्थगिÓत कर दिjया, और यह नि¨र्ण&य लिÂया किÄ इस मामले पर अगली अनुमोदन समि@तिB की बैठक में वित्तीय वर्ष& 2024-25 के लिÂए नि¨गरानी एजेंडा के साथ विचार किÄया जाएगा। Decision:After deliberation, the Committee deferred the proposal for Merger of LOA M/s. E-Emphasis Systems Pvt Ltd-II, LOA No. SEEPZ- SEZ/IA-I/NUS/APL/03/2013-14/12369, Dated 24.10.2013 into M/s. E-Emphasis Systems Pvt Ltd LOA No. SEEPZ-SEZ/IA-A/SW-12/2009- 10/12958, Dated 09.12.2009 and decided that the matter shall be taken up in the next Approval Committee meeting along with the monitoring agenda for the financial year 2024-25. एजेंडा मद संख्या 13 : संलग्न एफएसआर [9 संख्या] के अनुसार इकाइयों के प्रदर्श&न की नि¨गरानी करना। Agenda Item No.

tee meeting along with the monitoring agenda for the financial year 2024-25. एजेंडा मद संख्या 13 : संलग्न एफएसआर [9 संख्या] के अनुसार इकाइयों के प्रदर्श&न की नि¨गरानी करना। Agenda Item No. 13:Monitoring performance of the Units as per the FSRs [9 nos] attached. एफएसआर 196. Age verss डिûजिTटल सर्विसेज लिÂमि@टेड (यूनि¨ट- 405) के 2 वर्ष& अर्थाª&त 2023-24 और 2024-25 की अवधिö के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। 557 196. Monitoring Performance of M/s. Allied Digital Services Ltd (Unit- 405) for the period of 2 years i.e. 2023-24 and 2024-25

इकाई ने 2023-24 और 2024-25 की अवधिö के fa wes अकाउंटेंट द्वारा विधिöवत प्रमाणिĦत वार्षिĔक रिÐपोर्ट& (एपीआर) प्रस्तुत कर दी है। 2023-24 और 2024- 25 की अवधिö के नि¨र्याª&त और आयात के आंकड़ों को शएनएसडीएल से उनके द्वारा वार्षिĔक रिÐपोर्ट& (एपीआर) में प्रस्तुत आंकड़ों के साथ क्रॉस-सत्यापन हेतु wa किÄया गया और वे संतोषजनक पाए गए। The unit has submitted the APR for the period 2023-24 and 2024-25 duly certified by Chartered Accountant, The export and import data for the period 2023-24 and 2024-25 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found satisfactory नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने वर्ष& 2023- 24 और 2024-25 की अवधिö के लिÂए इकाई के प्रदर्श&न पर ध्यान दिjया क्योंकिÄ इकाई ने एसईजेड नि¨यम 2006 के नि¨यम 54 के अनुसार संचयी आधार पर सकारात्मक एनएफई ह्यसि¹ल किÄया था। समि@तिB ने नि¨म्नल्रिĽखिĿत नि¨र्देØश भी दिjए: 1.

वधिö के लिÂए इकाई के प्रदर्श&न पर ध्यान दिjया क्योंकिÄ इकाई ने एसईजेड नि¨यम 2006 के नि¨यम 54 के अनुसार संचयी आधार पर सकारात्मक एनएफई ह्यसि¹ल किÄया था। समि@तिB ने नि¨म्नल्रिĽखिĿत नि¨र्देØश भी दिjए: 1. इकाई को वर्ष& 2023-24 की अवधिö के लिÂए WHR प्रस्तुत करने की देरी के लिÂए कारण बताओ नोटि½स जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया गया। 2. यूनि¨ट वित्तीय वर्ष& 2023-24 और 2024-25 के लिÂए विदेशी मुद्रा प्राप्तिŃB कों क्लिŅÂयर करेगी और #0 बैंक से प्रास किÄसी भी विस्तार पत्र को जमा करेगी। Decision:After deliberation, the Committee noted the performance of the unit for the period 2023-24 and 2024-25 as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee directed to issue Show Cause Notice: 1. For delay in submission of APR for the period 2023-24. 2. To clear foreign exchange realization for the FY 2023-24 & 2024-25 and submit any extension letter received from AD bank. एफएसआर 197. मेसर्स& एलाइड डिûजिTटल सर्विसेज ल्रिĽमि@टेड (यूनि¨ट- 406) के 2 वर्षोंÕ अर्थाª&त 2023-24 और 2024-25 की अवधिö के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। ESR_197, Monitoring Performance of M/s. Allied Digital Services Ltd. (Unit- 406) for the period of 2 years i.e.

के 2 वर्षोंÕ अर्थाª&त 2023-24 और 2024-25 की अवधिö के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। ESR_197, Monitoring Performance of M/s. Allied Digital Services Ltd. (Unit- 406) for the period of 2 years i.e. 2023-24 and 2024- 25. इकाई ने wes एकाउंटेैंट द्वारा विधिöवत waite 2023-24 और 2024-25 की अवधिö के लिÂए वार्षिĔक रिÐपोर्ट& (एपीआर) प्रस्तुत की है। 2023-24 और 2024-25 की अवधिö के लिÂए नि¨र्याª&त और आयात के आंकड़े एनएसडीएल से उनके द्वारा वार्षिĔक रिÐपोर्ट& (एपीआर) में प्रस्तुत आंकड़ों के साथ क्रॉस-सत्यापन हैतु प्रात किÄए गए और वे संतोषजनक पाए गए। 2023-24 and 2024-25 duly certified by Chartered Accountant. The export and import data for the period 2023-24 and 2024-25 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found satisfactory.

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने वर्ष& 2023- 24 और 2024-25 की अवधिö के लिÂए इकाई के प्रदर्श&न को ध्यान में रखा, क्‍योंकिÄ इकाई ने एसईजेड नि¨यम 2006 के नि¨यम 54 के अनुसार संचयी आधार पर सकारात्मक गैर-विदेशी मुद्रा प्राप्तिŃB (एनएफई) हासि¹ल की थी। समि@तिB ने नि¨म्नत्रिčखिĿत नि¨र्देØश भी दिjए:

इकाई को वर्ष& 2023-24 की अवधिö के लिÂए एपीआर प्रस्तुत करने की देरी के लिÂए कारण बताओ नोटि½स जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया गया।

मि@तिB ने नि¨म्नत्रिčखिĿत नि¨र्देØश भी दिjए:

इकाई को वर्ष& 2023-24 की अवधिö के लिÂए एपीआर प्रस्तुत करने की देरी के लिÂए कारण बताओ नोटि½स जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया गया।
यूनि¨ट वित्तीय वर्ष& 2023-24 और 2024-25 के लिÂए विदेशी मुद्रा प्राप्तिŃB को क्लिŅÂयर करेगी और AD बैंक से प्राप्त किÄसी भी विस्तार पत्र को जमा करेगी। Decision: After deliberation, the Committee noted the performance of the unit for the period 2023-24 and 2024-25 as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee directed to issue Show Cause Notice:

For delay in submission of APR for the period 2023-24. 2. To clear foreign exchange realization for the FY 2023-24 & 2024-25 and submit any extension letter received from AD bank. एफएसआर 198. AH डीएनजे क्रिşएशन एलएलपी (यूनि¨ट-1) के 5 वर्षोंÕ की अवधिö अर्थाª&त 2020-21, 2021-22, 2022-23, 2023-24 और 2024-25 के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। ऊछार 198. Monitoring Performance of M/s. DNJ Creation LLP (Unit-Il) for the period of 5 years i.e.

अर्थाª&त 2020-21, 2021-22, 2022-23, 2023-24 और 2024-25 के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। ऊछार 198. Monitoring Performance of M/s. DNJ Creation LLP (Unit-Il) for the period of 5 years i.e. 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25. इकाई ने més vaste द्वारा विधिöवत प्रमाणिĦत 2020-21, 2021-22, 2022-23, 2023-24 और 2024-25 की अवधिö के लिÂए वार्षिĔक रिÐपोर्ट& (एपीआर) प्रस्तुत कर दी है। 2020-21, 2021-22, 2022-23, 2023-24 और 2024-25 की अवधिö के नि¨र्याª&त और आयात के आंकड़ों को एनएसडीएल से उनके द्वारा वार्षिĔक रिÐपोर्ट& (एपीआर) में प्रस्तुत आंकड़ों के साथ क्रॉस-सत्यापन हैतु wa किÄया गया और वे संतोषजनक पाए गए। 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25 duly certified by Chartered Accountant. The export and import data for the period 2020-21, 2021-22, 2022-23, 2023-24 and 2024-25 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found satisfactory.

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने उल्लेख किÄया किÄ M/s DNJ Creation LLP (Unit-ll) ने ब्लॉक अवधिö के दौरान केवल्न एक ही नि¨र्याª&त किÄया है, Hala वित्त वर्ष& 2020-21 में ₹7.03 लाख का, तथा वित्त वर्ष& 2021-22 से 2024-25 तक कोई नि¨र्याª&त नहीं किÄया a] इसके अतिBरिÐक्त, समि@तिB ने नि¨म्न नि¨र्देØश दिjए :-

ब्लॉक अवधिö 2020-21 से 2024-25 के लिÂए ॥7६ की पुनर्ग&णना (recalculation) की जाए।

्त वर्ष& 2021-22 से 2024-25 तक कोई नि¨र्याª&त नहीं किÄया a] इसके अतिBरिÐक्त, समि@तिB ने नि¨म्न नि¨र्देØश दिjए :-

ब्लॉक अवधिö 2020-21 से 2024-25 के लिÂए ॥7६ की पुनर्ग&णना (recalculation) की जाए।
अवधिö 2021-22 एवं 2022-23 के लिÂए APR प्रस्तुत करने में देशी के संबंध में इकाई को कारण बताओ नोटि½स (Show Cause Notice) जारी करने की कार्य&वाही प्रारंभ की जाए। Decision: After deliberation, the Committee deferred the agenda and observed that M/s DNI Creation LLP (Unit-I) has undertaken only one export during the block period, i.e. in FY 2020- 21 amounting to %7.03 lakhs, and no exports were undertaken during FY 2021-22 to FY 2024-25. Further, the committee directed:-
The NFE for the block period 2020-21 to 2024-25 be recalculated accordingly. 2.To issue Show Cause notice to the unit for delay in submission of APR for the period 2021-22 & 2022-23. एफएसआर 199, मेसर्स& इटरनि¨टी sara के 3 वर्षोंÕ अर्थाª&त 2021-22, 2022-23 और 2023-24 की अवधिö के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। FSR_199.

submission of APR for the period 2021-22 & 2022-23. एफएसआर 199, मेसर्स& इटरनि¨टी sara के 3 वर्षोंÕ अर्थाª&त 2021-22, 2022-23 और 2023-24 की अवधिö के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। FSR_199. ‘Monitoring Performance of M/s. Eternity Jewels for the period of 3 years i.e. 2021-22, 2022-23 and 2023-24. इकाई ने wes vaste द्वारा विधिöवत प्रमाणिĦत 2021-22, 2022-23 और 2023-24 की अवधिö के लिÂए वार्षिĔक रिÐपोर्ट& (एपीआर) प्रस्तुत की है। 202- 22, 2022-23 और 2023-24 की अवधिö के लिÂए नि¨र्याª&त और आयात के आंकड़े एनएसडीएल से उनके द्वारा वार्षिĔक रिÐपोर्ट& (एपीआर) में प्रस्तुत आंकड़ों के साथ क्रॉस-सत्यापन हेतु प्राप्त किÄए गए और वे संतोषजनक पाए गए।से wa fear गया और इसे संतोषजनक पाया गया। The unit has submitted APR for the period 2021-22, 2022-23 = and 2023-24 duly certified by Chartered Accountant. The export and import data for the period 2021-22, 2022-23 and 2023-24 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found satisfactory.

export and import data for the period 2021-22, 2022-23 and 2023-24 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found satisfactory.

SS विचार-विमर्श& | के बाद, 22, 2022-23 और | 2023-2 इकाई के प्रदर्श&न पर ध्यान fi एसईजेड नि¨यम 2006 ah i संचयी आधार पर 'सकाराः समि@तिB ने नि¨म्नलिÂखिĿत नि¨र्देØश

इकाई को at 2021-22 की नि¨यम समि@तिB| ०. 2022 24 की अवधिö के ve [आर देरी के लिÂए क़ारण बताओ नोटि½स जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश
इकाई को 1,39,996.17 रुपये की जल्द से जल्द agra मे का नि¨र्देØश दिjया गया। ने वर्ष& 2021- cat के लिÂए , क्‍योंकिÄ इकाई ने 4 के अनुसार कफ एलएफई प्रास किÄया 23 और 2023- प्रस्तुत करने की दिjया गया। बकाया TRY का Decision:After the Committee noted the performance of the unit for the period 2021-22,. 2022-23 and 2023-24 as the had cumulative basis in terms of Rule 54 of SEZ Rules 2006. deliberation, unit achieved positive NFE on The Committee directed to:

Issue Show Cause notice to the unit for delay in submission of APR: for the period 2021-22, 2022-23 & 2023-24. 2. Clear the of Rs. 1,39,996.17/- at the earliest. outstanding dues इफएसआर 200. ati एलएलपी के 1 वर्ष&ः की के Sasa इंडिûया Y अर्थाª&त 2023-24 की अवधिö के लिÂए कार्य&न्निōष्पादन की नि¨गरानी FSR 200. Monitoring Performance of M/s. H K Designs India LLP. for the period of 1 year ie.

i एलएलपी के 1 वर्ष&ः की के Sasa इंडिûया Y अर्थाª&त 2023-24 की अवधिö के लिÂए कार्य&न्निōष्पादन की नि¨गरानी FSR 200. Monitoring Performance of M/s. H K Designs India LLP. for the period of 1 year ie. 2023-24, 2023-24 की अवधिö, के लिÂए प्रस्तुत की है। 2023-24 की वार्षिĔक रिÐपोर्ट& (एपौआर) में क्रॉस-सत्यापन हेल्ुÝ। प्राप्त संतोषजनक पाए गए॥ अवधिö आयात के आंकड़ों| को एसडी प्रस्तु किÄया इकाई ने चार्ट&ई एक़ाउंटेंट द्वारा विधिöवत प्रमाणिĦत वार्षिĔक रिÐपोर्ट& (एपीआर) के नि¨र्याª&त और से उनके द्वारा आंकड़ों के साथ गया और वे 2023-24 duly by Accountant. The export and import data for certified Chartered the period 2023-24 was retrieved from NSDL for cross verification with data submitted by the APR same was found them in and satisfactory

नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB. ने 2023-24 की. अवधिö के लिÂए इकाई के प्रदर्श&न पर ध्यान दिjया क्योंकिÄ इकाई ने एसईजेड नि¨यम 2006 के नि¨यम 54 के अनुसार संचयी आधार पर सकारात्मक एनएफई हासि¹ल किÄया था। समि@तिB ने नि¨म्नल्रिĽखिĿत नि¨र्देØश भी दिjए;

इकाई को वर्ष& 2023-24 की अवधिö के लिÂए शएपीआर प्रस्तुत कंरने की देरी के लिÂए कारण बताओ नोटि½स जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया गया।

इकाई को 1,07,625.34/- रुपये का बकाया यथाशीघ्र चुकाना होगा। Decision: After deliberation, the Committee noted the performance of the unit for the period 2023-24 as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee directed to: 1. Issue Show Cause notice to the unit for delay in submission of APR for the period 2023-24. 2.

tive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee directed to: 1. Issue Show Cause notice to the unit for delay in submission of APR for the period 2023-24. 2. Clear the outstanding dues Rs. 1,07,625.34/- at the earliest. एफएसआर 201. Age एच के डिûज़ाइन्स इंडिûया एलएलपी यूनि¨ट ॥ के 1 वर्ष& की अवधिö अर्थाª&त 2023-24 के far कार्य&नि¨ष्पादन की नि¨गरानी। FSR 201. Monitoring Performance of M/s. H K Designs India LLP Unit Il for the period of 1 year i.e, 2023-24, इकाई ने wes एकाउंटैंट द्वारा विधिöवत प्रमाणिĦत 2023-24 की अवधिö के लिÂए वार्षिĔक रिÐपोर्ट& (एपीआर) प्रस्तुत की है। 2023-24 की अवधिö के नि¨र्याª&त और आयांत के आंकड़ों को एनएसडीएल से उनके द्वारा वार्षिĔक रिÐपोर्ट& (एपीआर) में प्रस्तुत आंकड़ों के साथ क्रॉस-सत्यापन हेतु प्रास किÄया गया और वे संतोषजनक पाए गए। 2023-24 duly certified by Chartered Accountant. The export and import data for the period 2023-24 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found satisfactory. नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB 2023-24 की अवधिö के लिÂए इकाई के प्रदर्श&न पर ध्यान दिjया क्योंकिÄ इकाई ने एसईजेड नि¨यम 2008 के नि¨यम 54 के संदर्भ& a dah आधार पर सकारात्मक एनएफई हासि¹ल किÄया था। समि@तिB ने 2023-24 की अवधिö के लिÂए apr जमा करने में हुई देरी के संबंध में, संबंधिöत इकाई को "कारण बताओ नोटि½स' जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया। Becision;After deliberation, the Committee noted the performance of the unit for the period 2023-24 as the unit had achieved positive NFE on

½स' जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया। Becision;After deliberation, the Committee noted the performance of the unit for the period 2023-24 as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee directed to initiate action for issuance of Show Cause notice to the unit for delay in submission of APR for the period 2023-24,

एफएसआर 202. मेसर्स& इंपीरिÐयल ज्वेल्स के 1 वर्ष& अर्थाª&त 2023-24 की अवधद्यिų के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। ESR 202. Imperial Jewels for the period of 1 year i.e. 2023-24. Monitoring Performance of M/s. इकाई ने चार्ट& waste द्वारा विधिöवत प्रमाणिĦत 2023-24 की अवधिö के लिÂए वार्षिĔक रिÐपोर्ट& (एपीआर) प्रस्तुत की है। 2023-24 की अवधिö के लिÂए नि¨र्याª&त और आयात के आंकड़े एनएसडीएल से उनके द्वारा वार्षिĔक रिÐपोर्ट& (एपीआर) में प्रस्तुत आंकड़ों के साथ क्रॉस-सत्यापन हेतु wa किÄए गए और वे संतोषजनक 2023-24 duly Accountant. The export and import data for certified by Chartered the period 2023-24 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found पाए गए। satisfactory नि¨र्ण&य: विचार-विमर्श& के बाद, समि@तिB ने 2023-24 Decision:After deliberation, the Committee की अवधिö के लिÂए इकाई के प्रदर्श&न पर ध्यान दिjया क्योंकिÄ इकाई ने एसईजेड नि¨यम 2006 के नि¨यम 54 के अनुसार संचयी आधार पर सकारात्मक एनएफई हासि¹ल किÄया था। समि@तिB ने नि¨म्नलिÂखिĿत नि¨र्देØश भी दिjए: 1. इकाई को वर्ष& 2023-24 की अवधिö के लिÂए एपीआर प्रस्तुत करने में देरी के लिÂए कारण बताओ नोटि½स जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया गया।

ा। समि@तिB ने नि¨म्नलिÂखिĿत नि¨र्देØश भी दिjए: 1. इकाई को वर्ष& 2023-24 की अवधिö के लिÂए एपीआर प्रस्तुत करने में देरी के लिÂए कारण बताओ नोटि½स जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया गया। इकाई को 73,842.44 रुपये की बकाया राशिÚ का जल्द से जल्द भुगतान करने का नि¨र्देØश दिjया गया। noted the performance of the unit for the period 2023-24 as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee directed to: 1. Issue Show Cause notice to the unit for delay in submission of APR for the period 2023-24. 2. Clear the outstanding dues Rs. 73,842.44/- at the earliest. एफएसआर 203. मेसर्स& नेयसा ज्वेलरी लिÂमि@टेड यूनि¨ट ॥ के 5 ast अर्थाª&त 2019-20, 2020-21, 2021-22, 2022-23 और 2023-24 की अवधिö के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। ESR 203. of M/s. Neysa Jewellery Ltd. Unit Il for the period of i.e. 2019-20, 2020-21, 2022-23 and 2023-24 Monitoring Performance 5 years 2021-22,

की अवधिö के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। ESR 203. of M/s. Neysa Jewellery Ltd. Unit Il for the period of i.e. 2019-20, 2020-21, 2022-23 and 2023-24 Monitoring Performance 5 years 2021-22,

इकाई ने 2019-20, 2020-21, 2021-22, 2022-23 और 2023-24 की अवधिö के लिÂए चार्ट& एकाउंटेंट द्वारा विधिöवत्त प्रमाणिĦत वार्षिĔक रिÐपोर्ट& (एपीआर) प्रस्तुत की है। 2019-20, 2020-21, 2021-22, 2022-23 और 2023-24 की अवधिö के लिÂए नि¨र्याª&त और आयात के आंकड़े एनएसडीएल से उन्नके द्वारा वार्षिĔक रिÐपोर्ट& (एपीआर) में प्रस्तुत आंकड़ों के साथ क्रॉस- सत्यापन हेतु प्राप्त किÄए गए और वे संतोषजनक पाए गए। 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 duly certified by Chartered Accountant. The export and import data for the period 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found satisfactory नि¨र्ण&य; विचार-विमर्श& के बाद, समि@तिB ने 2019-20, 2020-21, 2021-22, 2022-23 और 2023-24 की अवधिö के लिÂए इकाई के प्रदर्श&न पर ध्यान दिjया क्योंकिÄ इकाई ने एसईजेड नि¨यम 2006 के नि¨यम 54 के अनुसार संचयी आधार पर सकारात्मक एलएफई झसि¹ल किÄया था। समि@तिB ने नि¨म्नलिÂखिĿत नि¨र्देØश भी दिjए:

इकाई को वर्ष& 2021-22 से 2023-24 की अवधिö के| लिÂए एपीआर प्रस्तुत करने में देरी के लिÂए कारण बताओ नोटि½स जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया गया।

ि¨म्नलिÂखिĿत नि¨र्देØश भी दिjए:

इकाई को वर्ष& 2021-22 से 2023-24 की अवधिö के| लिÂए एपीआर प्रस्तुत करने में देरी के लिÂए कारण बताओ नोटि½स जारी करने की कार्र&वाई शुरू करने का नि¨र्देØश दिjया गया।
इकाई को ₹2,055.50 लाख की बिãदेशी मुद्रा प्राप्तिŃB को मंजूरी देने का नि¨र्देØश दिjया गया। Decision:After deliberation, the Committee Noted the performance of the unit for the period 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24 as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee directed to:

Issue Show Cause notice to the unit for delay in submission of APR for the period 2021-22 to 2023-24. 2. Clear foreign exchange realization amounting to %2,065.60 lakhs. एफएसआर 204 मेसर्स& स्टार ब्रिŷलिÂयन प्राइवेट लिÂमि@टेड यूनि¨ट ॥ के 2 वर्षोंÕ अर्थाª&त 2022-23 और 2023-24 की अवधिö के लिÂए कार्य&नि¨ष्पादन की नि¨गरानी। ESR 204. Monitoring Performance of M/s. Star Brillian Private Limited Unit It for the period of 2 years i.e. 2022-23 and 2023-24. इकाई ने 2022-23 और 2023-24 की अवधिö के few wes एकाउंटेंट ay विधिöवत प्रमाणिĦत वार्षिĔक रिÐपोर्ट& (एपीआर) प्रस्तुत की है। 2022-23 और 2023-24 की अवधिö के लिÂए नि¨र्याª&त और आयात के आंकड़े एनएसडीएल से उनके द्वारा वार्षिĔक Rote (एपीआर) में प्रस्तुत आंकड़ों के साथ क्रॉस- सत्यापन हेतु प्राप्त किÄए गए और वे संतोषजनक पाए गए। 2022-23 and 2023-24 duly certified by Chartered Accountant. The export and import data for the period 2022-23 and 2023-24 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found satisfactory.

red Accountant. The export and import data for the period 2022-23 and 2023-24 was retrieved from NSDL for cross verification with data submitted by them in the APR and same was found satisfactory.

नि¨र्ण&य: विचार-विमर्श& के बाद और 2023-24 की अवधिö के लिÂए पर ध्यान दिjया क़्योंकिÄ इकाई ने 2006 के नि¨यम 54 के = सकारात्मक एनएफई eee | » समि@तिB ने 2022-23 ~ के प्रदर्श&न एसईजेड नि¨यम Ta 7 आधार पर किÄया था॥ Decision: After deliberation, the. Committee noted the performance of the unit for the period 2022-23 and 2023-24 as the unit achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006 यह बैठक अध्यक्ष को। साथ समाप्त हुई। This meeting concluded with a vote of thanks to the chair. i 1 | धन्यवाद प्रस्ताव के i if ; i i} | if i} | i | i 1 | | | 1 | Digitally signed by ome Béshwar Bhalchandra i Data: 2026.04.02 14:26107 Ist Shri. Dnyaneshwar B Patil Development Commissioner SEEPZ- SEZ

Performance(Imperial Jewels) Action Taken for Approval Committee held on 24-03-2026. Agenda Item No. subject siS@Y Remarks ‘Confirmation of the Minutes of the 204th Agenda TtemNo. Ol ha reeting held on 22-01-2026 Application for setting up of a new . हिĄ Agenda Item No. 02 unit(Vernive Jewels) Letter issued to the unit on 10.04.2026 Application for Addition of Location(Luxury {Letter to unit and Note to estate section Agenda Tem No. 03 [ys velry India Pvt, Ltd) issued on 10.04.2026 Application for Addition of Letter to unit and Note to estate section Agenda Item No.

ry {Letter to unit and Note to estate section Agenda Tem No. 03 [ys velry India Pvt, Ltd) issued on 10.04.2026 Application for Addition of Letter to unit and Note to estate section Agenda Item No. 04 Location(Navgrahaa Gems Pvt Ltd) issued on 10.04.2026 The Committee Approved the proposal of the unit for a period of two years and २५५ iti directed the unit to submit the revise NFE Agenda Item No. 05 ‘Apt Mion(Shinyen Jowell: ) and employment proportionately to the y oy. extent of the increased area, The unit vide letter dated 30.03.2026 has submitted the reply हु Application for Addition of हिĄ . Agenda Item No.06 —_|Location(Twinkle Diamond Jewellery (India) | ®t" 0 the unit and note to estate section issued on 13.04.2026 Pvt. Ltd) Agenda Item No. 07 Application for Broad — Banding of Items(D. Letter issued to the unit on 10.04.2026 ‘Navinchandra Jewels) Application for Broad - Banding of Letter to GJEPC and SO issued on Agenda Item No. 08 Items(The Gem And Jewellery Export 08.04.2026 Promotion Council) Application for deletion of existing items in : . Agenda Item No. 09 ihe LOP(EOS Power India Pvt Ltd.) Letter issued to the unit on 16.04.2026 Application for Change of Name(Walking A ५ Agenda Item No. 10 tree (India) Private limited) Letter issued to the unit on 08.04.2026 eae Se Monitoring performance was noted and |Agenda Item No. 11 हल Disiea ec evices Lt 4) _ [ster issued tothe unit on 27.04.2026 SCN orman et issued to the unit on 27.04.2026 toe aan Monitoring performance was noted and Agenda Item No.

|Agenda Item No. 11 हल Disiea ec evices Lt 4) _ [ster issued tothe unit on 27.04.2026 SCN orman et issued to the unit on 27.04.2026 toe aan Monitoring performance was noted and Agenda Item No. 12 ‘Application (ation Digiea ef ices Lt letter issued to the unit on 20.04.2026 SCN erformance(Allied Digital Services Lid) | cued to the unit on 18.04.2026 sae an Monitoring performance was noted and Agenda Hem No. 13 Apelication ‘Etomity Towels) letter issued to the unit on 13.04.2026 SCN erformance(Eternity Jewels issued to the unit on 13.04.2026 Application for Monitoring of Monitori हा ५ + lonitoring performance was noted and Agenda Item No. 14 met K Designs India LLP (Unit letter issued SCN issued Application for Monitoring of Monitoring performance was noted and Agenda Item No. 15 Performance(H K Designs India LLP (Unit letter issued to the unit on 27.04.2026 SCN IT) issued to the unit on 27.04.2026 fi Monitoring performance was noted and Agenda Item No. 16 —_|PPlication for Monitoring of letter issued to the unit on 15.04.2026 SCN issued to the unit on 13.04.2026

Application for Monitoring of Monitoring performance was noted and Agenda Item No. || [Subject Remarks ; |Application for Monitoring of Monitoring performance was noted and Agenda Item No. 17 Perfdrmance(NEYSA JEWELLERY LTD __|letter issued to the unit on 15.04.2026 SCN : UNIT 1D issued to the unit on 13.04.2026 i 8 Agenda Item No. 1 Performance Star Brillian Pvt. Ltd. पाना) letter issued to the unit on 08.04.2026

D __|letter issued to the unit on 15.04.2026 SCN : UNIT 1D issued to the unit on 13.04.2026 i 8 Agenda Item No. 1 Performance Star Brillian Pvt. Ltd. पाना) letter issued to the unit on 08.04.2026

GOVERNMENT OF INDIA, OFFICE OF THE DEVELOPMENT COMMISSIONER, SEEPZ SPECIAL ECONOMIC ZONE, GOVT. OF INDIA, ANDHERI (EAST), MUMBAI See e HER AGENDA NOTE FOR CONSIDERATION OF APPROVAL COMMITTEE a. Proposal : The proposal of M/s. Sarin Technologies India Private Limited for setting up of a service unit in SEEPZ-SEZ. b. Specific Issue on which decision of AC is required: - Application for setting up of Service Unit in SEEPZ-SEZ ९. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- Rule 17 & 18 of SEZ Rule, 2006. d. Other Information: - Status of the company P/Proprictorship/ PartnershipadividueCompany 1.8, proprietorship/ |partnership/Individual land statute under which registered with registration no. & year jof registration Product to be warehouse/ service to be rendered Items Description ITC HS Code} capacity | पर | Certification of Diamonds and Jewellery |998399/86769} Not required. | | for service unit \Admeasuring 30.36 Sq. mtr. [Proposed Location of lapplicant in SEEPZ-SEZ| Gala No: 507, NEST 1, Andheri East, Mumbai-400096. Requirement of Land/ built-up area (Area in Sq. Mtrs.) = No a. | Area In sq. mer. poi | Factory & Office |_ 00 | | i | Warehousing/ Storage | 0.0 | | #. | Others, Specify } oo iv Built-up Area 30.36

of Land/ built-up area (Area in Sq. Mtrs.) = No a. | Area In sq. mer. poi | Factory & Office |_ 00 | | i | Warehousing/ Storage | 0.0 | | #. | Others, Specify } oo iv Built-up Area 30.36

Financial capability of M/s. Sarin Technologies India Private Limited—— & Cash Equivalent of the year (Rs. in thousands) 2021-22 2022-23 2023-24 5,59,206 5,94,909 5,60,902 i= a No. Name of the Director [ls [1 | a Daniel Glinert 01942059 2. David Block 03431581 Details of Director 3. Ben Finkelstein 09007654 4. Youval Johar 10213564 EE Sudhir Rao 01399719

of shares |% of shareholding} Amount of मा No. Name of the Share holders hold Share Capital Sarin Technologies Limited 10000 99.99 100000.00 1 4, Ha Harash St. HOD Ha Sharon Israel 4524075 Detail; hi

Pe US GRRIONESHENS Sarin Color Technologies Ld | 00001 0.01 a 2. | 4, Ha Harash St. HOD Ha Sharon Israel- 4524075 Total | 1000 | | 10 | 100010.00 A Cost of The Project ‘Amount [Rs. in Lakhs] [1 | [Lease hold premises improvement 50.00 2 |Plant and Machinery 322.83 119.04 441.87 Project Cost 3 [Furniture & Fixtures 10.00 4. {Electrical Fittings & Installments [ to00 | 5 Other Assets 10.00 | 6 [Net Working Capital 46.99 Total (A) 568.86 Sources of Funds Means of Finance:- | » | Means of Finance Amount in Lakhs 1|Internal Accurals 568.86 Total (B) 568.86

Other Assets 10.00 | 6 [Net Working Capital 46.99 Total (A) 568.86 Sources of Funds Means of Finance:- | » | Means of Finance Amount in Lakhs 1__|Internal Accurals 568.86 Total (B) 568.86

Investment Details Particulars Rs, in Lakhs we | No. {a) Plant & Machinery | /४/छझऋष @ Indigenous 199.04 Gi) Import CIF Value 322.10 [Total (i) + (ii) $21.14 (Rs. in Lakhs) [Import | Indigenous Total (a) [Capital Goods 322.10 199.04 521.14 [Raw material, 92.86 |components, jconsumables, packing Imaterial, fuel etc. for 5 (0). Pears: (Give details in 30.36 6250 ‘import & indigenous [project report, namely , हु requirement of materials llist of Capital Goods, land other inputs description of raw imaterials, and other 1015, etc.). (©) [Input Services 152.00 208.08 360.08 Total 504.46 469.62 974.08

‘Women Total employment | 58£ | a _ |ऋ (Rs. in Lakhs) 110 2% year BM year 44 year {5M year [Total FOB Value | 02.7 | 563.85 | 62026 | 68226 | 75048 | 3019.58 lof Exports Foreign (Exchange Foreign Exchange ue forthe] 272.16 64.03 41.02 69.77 57.48 504.46 Balance Sheet st HVS ears jet Foreign Exchange 130.59 499.82 579,22 612.49 693.00 | san | Earning

ts Foreign (Exchange Foreign Exchange ue forthe] 272.16 64.03 41.02 69.77 57.48 504.46 Balance Sheet st HVS ears jet Foreign Exchange 130.59 499.82 579,22 612.49 693.00 | san | Earning

The applicant in their Project Report has stated as under: IM/s. sal Technologies India Private Limited is a wholly owned subsidiary of Sarine {Fechnologies Ltd [[srael- a pioneer in diamond innovation and publicly listed on the Singapore| Exchangs : Sarine’s Technologies span rough diamond evaluation, planning and optimization, polished grading and retail experience solutions. The Indian subsidiary commenced operations in| 2004 at Surat and ee employ over 350 professionals, The core activities of Sarine India are: Advanced Rough planning and Inclusion Mapping A Ee pans (Natural & LGD) G by Sarine Certification पर Sarine Diaz end Joumey (Traceability) . Global Technical Support & Hadware Maintenance Ub WN The unit|has subrnitted the following documents: |

eo of skz online system generated application FORM- F (Rule17) of SEZ Rules 2006, D ly — & signed (req ID: 112600002604) . Break -up details of Foreign Exchange Balance Sheet |! Affida duly notarized in terms of Form F of SEZ Rules 2006 5 : yject report of the company with present activities yjected Profit and loss account & balance sheet . Details of the cost of the cost of the project and means of finance . Application fee payment receipt of Rs. 5000 vide transaction receipt No 0804260046206] dated 08.04.2026
Copy of Of Intent for allotment of Gala No. 507, NEST HI issued by SEEPZ-SEZ| | authority

lication fee payment receipt of Rs. 5000 vide transaction receipt No 0804260046206] dated 08.04.2026 8. Copy of Of Intent for allotment of Gala No. 507, NEST HI issued by SEEPZ-SEZ| | authority 9. Copy of. i ard Resolution dated 05.02.2026 11 10. Cépy of Certificate of Incorporation 11. Chpy. of Mi हा orandum and Articles of Association of company 1 | (Other information AAW WY 12. yy of PAN (Company) 13. yy of पथ 14, Chpy of G = (TA unit) 15. ae tails of capital Goods to be imported/procured focally 16. Details of ‘bles to be imported/procured locally 17. ies of Iif returns of the company for the last 3 years 18. ies of the Balance Sheet of the company for the last 3 years 19. cp ist of Directors with details of their residential address, DIN, Mobile number and email] ID & PAN i | i 1 | | 20. y of PAN of Indian Directors of the company | | I | I i । i | 7 | 21. Dh ils of Share Holing pattern of the company certified by CA ॥ 22. ies of passport of all Directors of company. 8. Recommendation! The proposal of M/s| Sarin Technologies India Private Limited for setting up of a service unit in SEEPZ-SEZ is placed before the Approval Committee for consideration in terms of Rule 17 & 18 of SEZ Rules, 2006. ALARA LER LER LER ARERR AREER # औ कै अं के मे के के के के ERR मे के के I

vice unit in SEEPZ-SEZ is placed before the Approval Committee for consideration in terms of Rule 17 & 18 of SEZ Rules, 2006. ALARA LER LER LER ARERR AREER # औ कै अं के मे के के के के ERR मे के के I

EERREREERAE TEE a. Proposal : Application received from M/s. QG Technologies (india) Pvt. Ltd Unit IL for i, Relocation of Trading Unit No. 501, Tower-II, SEEPZ+ to Unit No. 203, SDF-VIII, SEEPZ-SEZ (Area 8.08 sq.mitr). ii, Addition of an area, Le, admeasuring 8.36 sq. mtr, from the trading unit no.501 into Manufacturing Unit No. 501, Tower-I, SEEPZ-SEZ. iii. Partially deletion of area (Area 8,08 sq.mtr) ftom LOA No. SEEPZ-SEZ/IA-I SECTION/QG/4/2022-23/07965 dtd. 19.05.2022 for inclusion in trading activity. Permission for i, Relocation of Trading Unit No. 501, Tower-Il, SEEPZ++ to Unit No. 203, SDF-VIIL, SEEPZ-SEZ (Area 8.08 sq.mtr). ii, Addition of an area, i.e., admeasuring 8.36 sq. mir, from the trading unit no.501 into Manufacturing Unit No. 501, Tower-II, SEEPZ-SEZ. iii, In partially deletion of area (Area 8.08 sq.mtr). from LOA No. SEEPZ-SEZ/IA-I SECTION/QG/4/2022-23/07965 dtd. 19.05.2022 for inclusion in trading activity. ¢. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- Proviso of Rule 19 (2) of SEZ Rules 2006 “Provided that the Approval Committee may also approve proposals for broad banding, diversification, enhancement of capacity of production, change in item of manufacture or services activity if it meets the requirement of Rule 18”. 0.

ee may also approve proposals for broad banding, diversification, enhancement of capacity of production, change in item of manufacture or services activity if it meets the requirement of Rule 18”. 0. Other Information: - jame of theM/s.QG _ Technologies|M/s QG Technologies|M/s QG Technologies (India) nit Gndia) Pvt. Ltd (Unit-I)-(India) Pvt. Ltd (TradingjPvt. Ltd (Service unit) (Manufacturing unit) unit) Location Init No.501, 5 floor|Unit No.501, 5% floor,/Unit No.201 & 203, SDF- Tower-II, SEEPZ++, SEEPZ-|Tower-II, SEEPZ++,|VIIL, SEEPZ-SEZ SEZ ISEEPZ-SEZ. Area 1608.64 Sq.mtr 8.36 Sq.mir 487 Sq.mtr LOA No. &|SEEPZ-SEZ/IA- YJSEEPZ-SEZ/A-I ISEEPZ-SEZ/TA-1 [Date ISECTION/QTIPL/18/2022- |SECTION/QG/6/2023- SECTION/QG/4/2022- 123/00811 dated 12.01.2023 |24/10807 dtd. 02.08.2023 _{23/07965 dtd. 23.05.2022 Precious, Synthetic Stones,| Pearls, Cubic = zirconia, Moissanite, CVD Diamonds| letc Ttem(s) of/Unstudded Wax, RubberSILVER CHAINS, SILVER |PHOTOGRAPHIC (OTHER manufacture [|Moulds, Resin, Wax OutputlIFINDINGS, 10KT, 14KT ,/THAN iby CAM, Silver Jewellery|18KT GOLD CHAINS,|CINEMATOGRAPHIC) Studded with C & PIPLATINUM CHAINS AND |CAMERAS; ‘Diemonds, Precious, Semi-iFINDINGS, 10KT, 14KT,/PHOTOGRAPHIC 18 KT GOLD FINDINGS etc. IFLASHLIGHT [APPARATUS AND FLASH IBULBS, Website] ‘Development, Information| technology (IT) consulting ‘and support services etc.

-iFINDINGS, 10KT, 14KT,/PHOTOGRAPHIC 18 KT GOLD FINDINGS etc. IFLASHLIGHT [APPARATUS AND FLASH IBULBS, Website] ‘Development, Information| technology (IT) consulting ‘and support services etc.

|Date of/30.11.2023 21.10.2023 13.12.2023 commencement lof production Validity of LOP |29.11.2028 20.10.2028 12.12.2028 Outstanding IRs. 61,472.47/- as on 07.01.2026 dues Labour Dues शा, Eviction and|No Eviction & Recovery Notice issued. Recovery status Sub-Lease Sub-lease agreement is registered w.e.f. 17.01.2023 to Status 05.02.2099 |Legal Status [There is no court case is pending as per the data available with legal section as on date Existing area of Unit No. 501, Tower-II, SEEPZ++ Manufacturing Unit 1608.64 Sq.mtr |Trading Unit 18.36 Sq.mtr Total 617 Sq. mtr IConsequent upon shifting “Trading Activity” from Unit No.501, SEEPZ++, the entire area 617 Sq. mtr shall be use for manufacturing activities. Existing area of Unit No.201 & 203, SDF-VIII Service Unit Init No:201 (250 Sq. mtr) & 203 (237 Sq. mtr) Total : 487 sq. mtr Proposed Location of Trading Activity Unit No.203, SDF-VIII admeasuring area 8.08 isq.mtr (Consequent upon shifting “Trading Activity” from Unit No.501, SEEPZ++ into to Unit INo. 201 & 203, SDF-VIII, SEEPZ-SEZ area of the Unit No.201 & 203 will be reduce ladmeasuring 478.92 sq. mtr Unit No. Activity Existing area Proposed Area Total area after relocation and addition. 501, Tower-Il_ {Manufacturing 1608.64 Sq.mtr 1617 sq. mtr 617 sq.

be reduce ladmeasuring 478.92 sq. mtr Unit No. Activity Existing area Proposed Area Total area after relocation and addition. 501, Tower-Il_ {Manufacturing 1608.64 Sq.mtr 1617 sq. mtr 617 sq. mtr 501, Tower-Il {Trading 18.36 Sq.mtr (Manufacturing) (Manufacturing) 201, SDF-VIII |Services 1250 Sq. mtr

| 1250 Sq. mtr (service) 203, SDF-VIII 237 Sq. mtr 8.08 sq.mtr(Trading) |228.92(service) 8.08 (trading) Further, the unit vide letter dated 22.12.2025 informed that Consequent upon shifting “Trading Activity” from Unit No.501, SEEPZ+4+, the entire area 617 Sq. mtr shall be use for manufacturing activities. The unit has also submitted a layout duly demarcated with the area Unit No.203 Specified Officer report:

“In this regard, Specified Officer, SEEPZ-SEZ, vide his letter dated 11.03.2026, has submitted the reply as under:

The existing as well as the proposed premises were physically inspected. It was observed that the existing premises is a room located on the left side next to the reception area upon entering through the main gate. The remaining portion of the premises was being utilized for manufacturing activities.
The proposed premises is the third room on the left side upon entering from the main gate, as indicated in the layout drawing submitted by the unit. The first room is being used as a CCTV room and the second room as an administrative office. The proposed premises is approximately similar in area to the existing premises and is physically segregated from the service/manufacturing unit.

room and the second room as an administrative office. The proposed premises is approximately similar in area to the existing premises and is physically segregated from the service/manufacturing unit. Although the main entry from the common area remains the same, separate entry and exit points are available for both units after entering through the main gate. 3. The change of address may be allowed subject to condition that all the existing trading goods along with the capital goods shall be required to be shifted to the proposed premises Attention is also invited to “Rule 19 (2) of SEZ Rules, 2006 (provided that the Approval Committee may alse 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].” e. Recommendation: The proposal of M/s. QG Technologies (India) Pvt. Ltd Unit II for i. Relocation of Trading Unit No. 501, Tower-II, SEEPZ++ to Unit No. 203, SDF-VIIIl, SEEPZ-SEZ (Area 8.08 sq.mtr). ii, Addition of an area, i.¢., admeasuring 8.36 sq. mtr., from the trading unit no.501 into Manufacturing Unit No. 501, Tower-I, SEEPZ-SEZ. iii. Partially deletion of area (Area 8.08 sq.mtr). from LOA No. SEEPZ-SEZ/IA-] SECTION/QG/4/2022-23/07965 dtd. 19.05.2022 for inclusion in trading activity, is placed before the Approval Committee under Rule £9(2) of the SEZ Rules 2006, for consideration. SERIA IRRITANT जे ऋ के जे के # जे मे RIE RR IER IEE LER ERE,

22 for inclusion in trading activity, is placed before the Approval Committee under Rule £9(2) of the SEZ Rules 2006, for consideration. SERIA IRRITANT जे ऋ के जे के # जे मे RIE RR IER IEE LER ERE,

अमे औऔ के मे आफ Rie . Proposal : Application received from M/s. Infinx Technology Solutions Pvt. Ltd for Additional Location ie. Gala No. 303 & 304, NEST-2 (area 705 sq. mtrs) with revision of projection for 1 year ic. 2026-27. . Specific Issue on which decision of AC is required: - Permission for Additional Location i.e. Gala No. 303 & 304, NEST-2 (area 705 sq. mtrs) with revision of projection for 1 year i.e. 2026-27. . Relevant provisions of SEZ, Act, 2005 & Rules, 2006/Instruction/ Notification :- Proviso of Rule 19 (2) of SEZ Rules 2006 “Provided that the Approval Committee may also approve proposals for broad banding, diversification, enhancement of capacity of production, change in item of manufacture or services activity if it meets the requirement of Rule 18”, . Other Information: - Mis. Infinx Technology Solutions Pvt. Ltd, located at Gala No. 201, NEST-2, SEEPZ-SEZ, Andheri East, Mumbai- 400096, has been granted LOA No, SEEPZ-SEZ/NUS/APL/SW/18/05-06/1519, Dated 06.03.2006 as amended for Software Development Consultancy-CPC Code-842, System Integration, Networking and IT Enabled Services-CPC Code 843,849. The LOA will expire on 31.03.2027. CHECK LIST FOR ADDITIONAL LOCATION. fame of the Unit M/s. Infinx Technology Solutions Pvt. Ltd Present location Gala No. 201, NEST-2, SEEPZ-SEZ |Area. 3069.39 Sq. mtrs ILOA No.

pire on 31.03.2027. CHECK LIST FOR ADDITIONAL LOCATION. fame of the Unit M/s. Infinx Technology Solutions Pvt. Ltd Present location Gala No. 201, NEST-2, SEEPZ-SEZ |Area. 3069.39 Sq. mtrs ILOA No. & Date ISEEPZ-SEZ/NUS/APL/SW/18/05-06/1519, [Dated 06.03.2006 as amended Items of Manufacture/Service Software Development Consultancy-CPC Cade- 1842, System Intergration, Networking and IT| Enabled Services-CPC Code 843,849. \Date of Commencement of Production _ [01.05.2007 \Validity of LOA 31.03.2027 [Proposed Location & Area iGala No. 303 & 304, NEST-2 (area 705 sq. mtrs| |Whether copy of Letter ofLetter of Intent Intent/Agreement executed with — the| [Developer is submitted or not? {Whether the unit has submitted the revised/Yes projection in respect of additional location. Total area after addition of location Existing area Additional location area Total Area 3069.39 sq.mirs 705 sq.mrs 3774.39 sq.tntrs

रे © DETAILS OF CAPAC A OF [72५७ OF SERVICE ACTIViTS TT ui Sr. No, Items 6f Manufacture Approved Proposed Total i Capacity Capacity | | Capacity | after Additional i space i 1 Software Development 180,00,00,000 22,00,00,000 202,00,00,600 Consultancy-CPC Coe-842, System Inte; sgration, = and IT Enqtled Services-CPC Cade 843,849 न शा OF PROJ ANS OF FINANCE: if | (Rs. In Lakhs) | Sr. No. iI Particulars Amount 1. {Lease Hold Premises 100 improvement 2. [Plant|& Machizery ported 240 ri [| |[ | Indigenous 235 475 3. Furniture & Fixtures 240 4. [Electrical Fittings & Inslallments 50 5.

rs Amount 1. {Lease Hold Premises 100 improvement 2. [Plant|& Machizery ported 240 ri [| |[ | Indigenous 235 475 3. Furniture & Fixtures 240 4. [Electrical Fittings & Inslallments 50 5. |Othet Assets 110 [ 6 _ [Net|Working Capital 430 tt 0 1405 ri il IMEANS OF FINANCE i |i [ 1. | जाए Accruals 1405 Total 1405 1 i a oposed additional Location projections and existing appr. roiections submitted by unit are as follows: - ! © Prolections:- | | i Sr. | i Existing of Syears | Existing approved | Total Proposed Projections for 1 [No. iW Projection for 1 year year on i (Approved 1,2.2026-27 | | projections) {Additional Location) 11 हिĄ 2022-23 (० 2026-27 2026-27 i. ॥ (US $= Rs. 89,50/-) i ॥ Rs, In Lakhs Rs, In Lakhs Rs. In Lakhs US'000 1.[FOB value of exports 47815.00 10270,00 12470.00 | 13932.96 | Foreign Exchange Outgo fon . {Import of Capital Goods | 350.00 90.00

225.00 251.39 b> | Import of; ; Raw laterial Pn components | | | 4 | Import of spares and consumables |__500 | ; tooo 17.00 18.99 |

| Repatriation of dividends and profit to |_ | | 
| |. 
||

foreign collaborators [ 6 [Royalty || [__- |“ ैŽ [- | _- कै

pares and consumables |__500 | ; tooo 17.00 18.99 |

| Repatriation of dividends and profit to |_ | | 
| |. 
||

foreign collaborators [ 6 [Royalty || [__- |“ ैŽ [- | _- कै

{Lump sum know-how fee |_ | Yo |_ || Po | 8. [Design and drawing fee es es | | > | [Payment of training of Indian| | | fo | | Po | technicians abroad/ 10. [Commission on export etc. 956.00 205.00 205.00 229.05 11. {Foreign Travels 2392.00 514.00 624.00 697.20 12, |Amount of interest to be paid on S| p | | | | external commercia lborrowings/deferred payment credit} (specify details) 13, |Any other ‘payments (specify details) 1434.00 308,00 418.00 467.03 Export Promotion activity &| subscription towards purchase ot foreign magazines etc. Business Seminar, Consultant/Legal |_ | P| |__| | | fees, license fees, IT services bank] charges, outstanding exps, Livex etc. 14, {Total (2 to 13) 5182.00 1127.00 1489.00 1663.68 15. |Net Foreign Exchange Earning in Five] 42633.00 9143.00 10981.00 12269.27 [४८४78 (1-14) ७ EMPLOYMENT GENERATION:-. | Masi ‘Women Existing 1275 575 Proposed 140 35 Total 1415 610 Attention is also invited to “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].” e. Recommendation: The proposal of the unit for Additional Location i.e, Gala No. 303 & 304, NEST-2 (area 705 sq.

e items of manufacture or service activity, if it meets the requirement of Rule 18].” e. Recommendation: The proposal of the unit for Additional Location i.e, Gala No. 303 & 304, NEST-2 (area 705 sq. mtrs) with revision of projection for 1 year i.e. 2026-27 is placed before the Approval Committee for consideration. REIN ITER EERIE हज मे हे औेमे मे के EEE RE ER IRR TITS PEERS,

PRAIA AR EERE a. Proposal : Application received from M/s. Jewelex India Private Limited (Unit ना) for Additional Location i.e. Gala No.IT-18, SDF- Vii, SEEPZ-SEZ, admeasuring area 630.00 sq. mtrs and capacity enhancement with revision of projection for 4 years i.e. 2026-27 to 2029-30 Permission for Additional Location i.e. Gala No.IT-18, SDF-VII, SEEPZ-SEZ, admeasuring area 630.00 sq. mtrs and capacity enhancement with revision of projection for 4 years ie. 2026-27 to 2029-30. ९. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- Proviso of Rule 19 (2) of SEZ Rules 2006 “Provided that the Approval Committee may also approve proposals for broad banding, diversification, enhancement of capacity of production, change in itemi of manufacture or services activity if it meets the requirement of Rule 18”. |Name of the Unit 's. Jewelex India Private Limited (Unit ना) |Present location Plot No. 56-B,Unit No.G-29,G-33, 6 & J Complex-IIl, SEEPZ-| SEZ |Area {Unit No. |Area sq.mtr 4016.24 lot No. 56-B 1657 Init NO G-29, G & J Complex-IIl 1657 Init NO G-33,G & J Complex-II ‘otal 5330.24 ILOA No.

-B,Unit No.G-29,G-33, 6 & J Complex-IIl, SEEPZ-| SEZ |Area {Unit No. |Area sq.mtr 4016.24 lot No. 56-B 1657 Init NO G-29, G & J Complex-IIl 1657 Init NO G-33,G & J Complex-II ‘otal 5330.24 ILOA No. & Date INUS/APL/GJ/3 7/89/8709, Dated 03.04.2009 as amended \Items of Manufacture/Service {Plain Gold Jewellery, Plain Platinum Jewellery, Plain Titanium Jewellery, Studded Gold Jewellery, Studded Platinum Jewellery, Studded Silver Jewellery, Studded Titanium Jewellery, Studded Palladium Jewellery, Cut & Polished Diamonds, Platinum| Jewellery & Combination Thereof, Silver Studded Jewellery, Silver Plain unstudded Jewellery and Brass Studded And| Unstudded Jewellery etc. Date of Commencement of|02.02.2010 Production |Validity of LOA 31.03.2030 [Proposed Location& Area Gala No.IT-18, SDF-VI, SEEPZ-SEZ, admeasuring area 1630.00 sq. mtrs

Intent/Agreement exé tuted with] the Developer is submitted or] 10? || Whether copy of; Letter offLetter ०—_ Whether the unit has /submitted/Yes the revised projection im Tespect| lof additional location. | Total area after addition of location: Ll Existing area if |Additional location area {Total area 5330.24 sq.mir tt 1630.00 sq.mtr [5960.24 sq.mtr i

DETAILS oF CAPACTTIYY ENHANCEMENT

IN ITEMS OF MANUFACTURE items of Manufacture Existing Capacity Proposed Capacity Total tl for Additional space Capacity \Plain Gold Jewellery, Platinum 186000.00 120000.00 Jewellery, Pldin Titani jewellery, Studded Gold: = [Platinum Jewellery, silver Jewellery, Studded Titanit sews ery, Studded Palladium Jew: it &! Polished Diamonds. Platinum Jewellery |& Combination Thereof | 306000 Silver Studded! Jewellery | 25000.00 5000.00 | 30000 Silver Plain. unis fudded jewellery 7000.00 5000.00 i 12000 Brass Studddd And| Unstldded pm 5000.00 Jewellery it | ५००० | Copper Studded And) Unstudded| pm 5000.00 Jewellery || | ५000 Stainless Steell Studded And अभाव a 15000.00 Jewellery il 16000 Gold Mountings 10000.00 7500.00 [| 17500 Silver Models And Mountings 2000.00 7800.00 i | ra Gold, platinuzy, silver, bronze - 10४1७, stainless steel, palladium, |brass| studded with [pots of, pearl or in| combine of Di; | 10005, precious &/ 5शां| precious colony stone, 1 & ४2. 5 Ipercentage of fia 1» value 01 Export of previous year. दे

Gold, platinum, silver, bronze Nickle, stainless steel, palladium, brass studded with ceramic or in combine 0! diamonds, precious & semi precious| colour stone, pearl & oz. 5 percentage| lof fob value of export of previous year. -_ डक (9010, platinum, silver, bronze ,nickle, stainless steel, palladium, brass studded with woo ld or in combine of diamonds, precious| [& semi precious colour stone, pearl & cz. 5 percentage of fob \value of export of previous year. |—7 Studded & unstudded bronze, nickel] jewellery with all type o f stones. 5 percentage of fob value of export of previous ye jar. |जाम| imitation plain unstudded jewellery in| carbon fibre, cobalt, lcobalt chrome, damascus steel ,Shapphire, tungstun, tantalu Im, tungsten carbide, zirconium, |& silicon. 5 percentage of fob value of export of previous y lear.

/ Plain & studded gold, platinum , silver in combination with 6 atbon fibre, cobalt, cobalt ch rome, damascus steel, shapphir le, tungstun, tantalum, tungste, carbide, zirconium & silicon. 5 percentage of fob value of lexport of previous year. प्र हे Total 230000 170000 400000) It is seen from the above that there is increase in the capacity of items of manufacturing on additional location. © COST OF PROJECT & MEANS OF FINANCE : Sr. |Particulars |Amount (Rs.

70000 400000) It is seen from the above that there is increase in the capacity of items of manufacturing on additional location. © COST OF PROJECT & MEANS OF FINANCE : Sr. |Particulars |Amount (Rs. In Lacs) INo. 1 Building Interiors & 1237.34 |Partitions 2 Plant & Machinery Imported 1250 500.00 ‘Indigenous 1250 3 Other Assets (Ele. Inst. Furn ee .00 |& Fix, Computers etc. Total Cost|798.34 Means of Finance Sr. Particulars|Amount(Rs. In Lacs) INo. uy Promoters contribution & Internal Accurals}798.34

onsumables | 4508 5008.89 5. mused | | Jewellery for Repair/ Remaking लिÂप) [1 | 0 | , | | , | | | | [Repatriation of dividend land orks to foreign collaborates | | | _, | | , | | , | 7. |Royalty | Lo [| o | oo [| 0 | a Fumnpsu Know haw fee | Je | | ० | | ०७० | | og |। io | Design &|Drawing fees 0 | o | | o | | 0 | po | Payment | of foreign! echnicians || ० | | ७ | | _ ० | | ० | 11. [Payment [on training 0 Indian tech. abroad || ० | | ४ | | | | ० | 12. [Commission on export 1280 1042 1296 1440 13. [Foreign Travel 500 | 400 [se 632.22 14. [Amount of interest] to be| paid on ECB | ५ | | 4 | Lo | | ०४ | 15. Any other, payment 250 200 369 410 16... |Total (2ito 15) 448120 364952 394479 438310 |. [NFE (1-16) | 63880 52048 56297 62552.22 ! | on | aia Existing Proposed{additional Total | location) Men! | 715 110 885 Womedr 925 | 9 | 1015 [i 1700 200 | _ 1909 | TT Observation:— — | iH i i i| _

8 56297 62552.22 ! | on | aia Existing Proposed{additional Total | location) Men! | 715 110 885 Womedr 925 |_ 9 | 1015 [i 1700 200 | _ 1909 | TT Observation:— —_ | iH i i i| _

The unit has not submitted the copy of board resolution. Attention is also invited to “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 ov service activity, if it meets the requirement of Rule 18].” €. Recommendation: The proposal of the unit for Additional Location i.e. Gala No.IT-18, SDF-VII, SEEPZ-SEZ, admeasuring area 630.00 sq. mitrs and capacity enhancement with revision of projection for 4 years i.e. 2026-27 to 2029-30 is placed before the Approval Committee for consideration. ERRRENRERS ESE EELAEERRER ERE EIR HAR II IIT ERI RIED

‘ANDHERI (LAST), MUMBAI सके कक से मे # के के EINE a. Proposal : Application received from M/s. Patdiam Jewellery Limited for Additional Location i.e. Gala No. 01-01, SEEPZ++, SEEPZ SEZ admeasuring area 1950 Sq Mtr with broad banding, capacity enhancement and revision of projection for 4 years Le. 2025-26 to 2028-29. Permission for Additional Location i.e. Gala No. GJ-01, SEEPZ++, SEEPZ SEZ admeasuring area 1950 Sq Mtr with broad banding, capacity enhancement and revision of projection for 4 years i.e. 2025-26 to 2028-29. 0.

or Additional Location i.e. Gala No. GJ-01, SEEPZ++, SEEPZ SEZ admeasuring area 1950 Sq Mtr with broad banding, capacity enhancement and revision of projection for 4 years i.e. 2025-26 to 2028-29. 0. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- Proviso of Rule 19 (2) of SEZ Rules 2006 “Provided that the Approval Committee may also approve proposals for broad banding, diversification, enhancement of capacity of production, change in item of manufacture or services activity if it meets the requirement of Rule 18”. Mis. Patdiam Jewellery Limited, located at Unit No. 102, Tower-I, SEEPZ++, SEEPZ-SEZ has been granted LOA No. TA/NUS/APL/G&J/284/02-03/2161, Dated 13.03.2003 as amended for manufacturing of Studded Gold Jewellery, Studded Platinum Jewellery, Plain Gold Jewellery, Precious & Semi Precious Stone, Studded & Plain Gold & Platinum Combination Jewellery , Plain & Studded Silver Jewellery. The LOA of unit is valid up to 31.03.2029, The unit acquired M/s. Sanghavi Jewel Private Limited in a Bank Auction from Bank of India. They are now applying for an additional place in their existing LOA LA/NUS/APL/G&J/284/02-03/v-iii/13148, CHECK LIST FOR ADDITIONAL LOCATION ame of the Unit IM/s. Patdiam Jewellery Limited Present location |Unit No. 102, Tower-I, SEEPZ++, SEEPZ-SEZ [Area 565 Sq.mtr. LOA No.

/G&J/284/02-03/v-iii/13148, CHECK LIST FOR ADDITIONAL LOCATION ame of the Unit IM/s. Patdiam Jewellery Limited Present location |Unit No. 102, Tower-I, SEEPZ++, SEEPZ-SEZ [Area 565 Sq.mtr. LOA No. & Date LA/NUS/APL/G&J/284/02-03/2161, Dated| 13.03.2003 as amended Items of Manufacture/Service Studded Gold Jewellery , Studded Platinum Jewellery, [Plain Gold Jewellery, Precious & Semi Precious| Stone, Studded & Plain Gold & Platinum (Combination Jewellery, Plain & Studded आए: Jewellery [Date of Commencement of Production 12.04.2004 8100 of LOA 31.03.2029 Proposed Location& Area Gala No. GJ-01, SEEPZ++, SEEPZ SEZ 1950 sq mir |Whether copy of Letter of Intent/Agreement|Sale Certificate dated 28.01.2026. executed with the Developer is submitted or| jnot? [Whether the unit has submitted the revised/Yes wajection in respect of additional location.

Total area after addition of location : Items of Manufacture Existing area Additional location area Total area | DETAILS M/s, Patdiam Jewellery Limited 565 Sq.mtr .

t of additional location.

Total area after addition of location : Items of Manufacture Existing area Additional location area Total area | DETAILS M/s, Patdiam Jewellery Limited 565 Sq.mtr . 1950 sq mtr 2515 Sq.mtr | OF CAPACITY ENHANCEMENT IN ITEMS OF MANUFACTURE Items of Manufacture Existing Proposed Capacity Total capacity Capacity after addition for Additional space ** Tt is seen (Pcs) from the table (PCS) that there is an Studded Gold Jewellery 241000 increase in the 91000.00 capacity of 150000 existing items Studded Platinum Jewellery | ०० | 00 10000 10000 of manufacture है at the Plain Gold Jewellery 50000 50000 additional | ५० | location and ; कु = broad banding Precious & Semi Precious Stone, Studded & pe 20000 20000 Lab G Plain Gold & Platinum Combination of a eee Diamond Jewellery Te

fewellery. Plain & Studded Silver Jewellery 50000.00 5000 55000 A letter was [Lab Grown Diamond Jewellery | | 150000 150000 issued to the Specified Officer on 05.03.2026, for seeking Comments with respect to proposed broad banding of items from the Specified Officer, SEEPZ- SEZ. However Reply of the same is still awaited.

COST OF PROJECT & MEANS OF FINANCE : (Rs. In lakhs) Sr. Amount Sin No. (Rs.

proposed broad banding of items from the Specified Officer, SEEPZ- SEZ. However Reply of the same is still awaited.

COST OF PROJECT & MEANS OF FINANCE : (Rs. In lakhs) Sr. Amount Sin No. (Rs. In lakhs) | 1 | Plant & Machinery Imported 300.00 Indigenous 270.00 Total 570.00 Furniture & Fixtures & Interior 50.00 3 Air Conditioning 15.00 Office Equipment [1000 Computer 5.00 Telephone system ; 00 -00 Xerox/Fax/printer 1.00 17.00 5 Electrical Cabling & Points 10.00 Net Working capital 5000.00 Total Cost 5662.00 Means of Finance i Finance by Director and Bank 5662.00 Total 5662.00

Sr. Existing 5 Existing Proposed projections of 4 years i.e. 1९०. years (approved) 2025-26 to 2028-29 2024-25 to 04 years on Additional Location 2028-29 | 2025-26 to (US$ = Rs. 92) (1US$ = Rs. 2028-29 83) (1US$ = Rs. 83) IRs. In Lakhs [Rs.InLakhs |Rs.InLakhs |US'000

_ {FOB value of exports 31900.00 25900.00 130900.00 1,42,282.61

{Foreign Exchange Outgo {On 3. _ [import of Capital Goods 45.00 35.00 285.00 309.78 4. Import of Raw Material and} 19085.00 15485.00 78455.00 85,277.17 components 5. [Import of spares Parts & 191.40 155.40 785.40 853.70 (Consumables | iRemaking/repair of 100.00 85.00 610.00 663.04 exported goods 7, |Repatriation of Dividends | |। | _ | | _ | |_ | Foreign Collaborators 8. | Royalty fe fs | - | [ed 9. | iLumpsum Know how fee [ - | fo - | |: || [le (20. | Design & Drawing fees fe | [ - | |- | |: | 11. [Payment of training of | _ | | _ | | | | | Indian Technicians abroad 12. |Commission on export etc.

um Know how fee [ - | fo - | |: || [le (20. | Design & Drawing fees fe | [ - | |- | |: | 11. [Payment of training of | _ | | _ | | | | | Indian Technicians abroad 12. |Commission on export etc. f - | [| - | | - | | _- | 13. [Foreign Travel Expenses 36.00 31.00 221.00 240.22 14. [Total (2 to 13) 19457.40 157914 80356.40 87,343.91 a let Foreign Exchange 12442.60 10108.6 50543.60 54,938.70 Earning in Five Years (1- 14) @ EMPLOYMENT GENERATION :- Existing Proposed Total Men 250 350 [ so | Women 50 250 300 Total 300 a | |. 90 |; Estate Section Comments: [Particulars (31-01, SEEPZ+-+ Area as per record 1950 Sq. mter Rent rate for new/incoming unit IRs.901/- per sq. mtr per annum (as per Circular no. 10 dated 26.06.2025 & |(10% of 9010/-} Circular no. 13 dated 20.08.2025 }

[Amount of Rent for ingcoming junit Rs.17,56,950/- per annuam Hransaction Charges IRS.2,07,60,000/- As per the Sale Certificate issued| GJ-01, SEEPZH, SEEP2, for बे i Attention is also invi ited to ni proposal for broad banding, div: ov service activity, if meets | Observation:- | | ‘by Bank of India, Mumbai, M/s.Patdiam Jewellery Limited has purchased the said Plot No. 23,10,00,000/-. Je 19 (2) of SEZ Rules, 2006 (provided that the Approval Committee may alse approve vsificdi Hn, enhancement of capacity of production, change in the items of manufacture “T of Rule 78.7 A letter was issued t the Specified Officer on 05.03.2026, for seeking Comments with respect to proposed broad banding

t of capacity of production, change in the items of manufacture “T of Rule 78.7 A letter was issued t the Specified Officer on 05.03.2026, for seeking Comments with respect to proposed broad banding of items from the Spa ified Officer, SEEPZ-SEZ, However, reply of the same is still awaited. ii e. Recommendation: | iceme! | The proposal of the unit for Ad 20०० A 1.8. Gala No. GJ-01, SEEPZ++, SEEPZ SEZ admeasuring area 1950 Sq Mtr with broad banding, rapacity en the Approval Committee for consideration कद के कै । it and revision of projection for 4 years i.e. 2025-26 to 2028-29 is placed before RARE ऊँ # के के के EAE के के के ऊ के के ऊे के के ऊे ERE के के के के के क॑ के के फ के ऊ जे के के के के के क

ANDHERI (EAST), MUMBAL odin a. Proposal : Application for Merger of LOA M/s. Imperial Jewels-II, LOA No. SEEPZ-SEZ/IA-I Section/IJ/25/2022-23/09007, dated 26.06.2023, into M/s. Imperial Jewels LOA No. SEEPZ-SEZ/IA-I/NUS/APL/GJ-13/2011-12/18675 dated 22.12.2011 as amended. 9. Specific Issue on which decision of AC is required: - Request for Merger of LOA M/s. Imperial Jewels-II, LOA No. SEEPZ-SEZ/IA-I Section/IJ/25/2022-23/09007, dated 26.06.2023, into M/s. Imperial Jewels LOA No. SEEPZ-SEZ/IA-I/NUS/APL/G]-13/2011-12/18675,dated 22.12.2011 as amended. c.

rial Jewels-II, LOA No. SEEPZ-SEZ/IA-I Section/IJ/25/2022-23/09007, dated 26.06.2023, into M/s. Imperial Jewels LOA No. SEEPZ-SEZ/IA-I/NUS/APL/G]-13/2011-12/18675,dated 22.12.2011 as amended. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- Rule 19(2) of SEZ Rules 2006 which stipulates that- provided also that the Approval Committee may also approve proposals for merger of Letters of Approval of two or more Units of the same company or firm subject to the condition that these Units fall which the same Special Economic Zone and after merger, block period for calculation of Net Foreign Exchange shall be from the date of commencement of production of the unit which commenced operation first and the Income tax exemption period shall be considered from the date of start of operation of the first Unit. The unit is having 2 LOA in the existing name. The details are as follows :- Jewellery Plain/Studded — with Diamond, Lab Grown Diamond, PS, ISP & Synthetic Stones, Pearts, Rough Diamonds, Glass Lence &| (Combination Thereof & Leather &| Rubber Cords, Rudder Moulds etc. Name of the Unit M/s. Imperial Jewels Mis. Imperial Jewels -IT Location {Unit No 72, SDF-III, & 181 & 188,JUnit No. 1293, 130 & 131, SDF-V, ISDF-V1, SHEEPZ-SEZ, Andherij& 129D, SDF-V, SEEPZ-SEZ, (East) Mumbai-400096. Andheri (East), Mumbai-400096. Area 1120 Sq.mir 1360 Sq.mtr LOA No.

& 181 & 188,JUnit No. 1293, 130 & 131, SDF-V, ISDF-V1, SHEEPZ-SEZ, Andherij& 129D, SDF-V, SEEPZ-SEZ, (East) Mumbai-400096. Andheri (East), Mumbai-400096. Area 1120 Sq.mir 1360 Sq.mtr LOA No. & Date ISEEPZ-SEZ/1A-I/NUS/APL/GJ- SEEPZ-SEZ/IA-I 13/2011-12/18675 dated 22.12.2011 |Section/IJ/25/2022-23/09007, dated las amended 26.06.2023 as amended Ttem(s) of manufacture (Studded Gold Silver Jewellery, Gold|Studded Palladium Jewelry with Glass Lense, Plain/ Studded Gold, Silver, Platinum, Palladium Jewelry for Repair/ Remaking & Combination thereof., Studded Gold. Jewelry with Glass Lense, Studded Platinum Jewelry with Glass Lense. Date of commencement of 29.10.2013 01.04.2024 production Validity of LOP 28.10.2028 31.03.2029 Execution of BLUT [Yes lYes Outstanding dues

Validity of Lease Agreement Status [Unit No. 72,|Sub-lease at No. Sub-Lease SDF-IIL, agreement is Status ISEEPZ-SEZ lexecuted w.e-f, Init No. 129B,|Sub-lease 29.10.2023 to| #130, 131, SDF-lagreement is| 28.10.2028 , SEEPZ-SEZ registered w.e.f. [Unit No. 181 &|Sub-lease 20.07.2023 to 188, SDF-VI,Jagreement is| 19.07.2028 ISEEPZ-SEZ |executedwee.f| [129D Draft in Process 21.08.2024 tol 20.08.2029 The unit has stated the following regarding the merger of the LOA:-

The future business opportunities:- They feels that effective control and operational flexibility will help them to save a lot of time, cost and duplications of various functions. The unit run their operations under one unit instead of two units at present. The unit has also submitted the following documents:

o save a lot of time, cost and duplications of various functions. The unit run their operations under one unit instead of two units at present. The unit has also submitted the following documents:

Balance sheet of M/s. Imperial Jewels & M/s. Imperial Jewels ना
Balance sheet after merger .
Details of Investment existing and post merger
Details of Partners with their shares
Details of Employment post Merger.
undertaking on Rs. 500/- non-judicial stamp paper, duly notarized, for taking over the assets and liabilities in respect of LOA dated 22.12.2011. LIST OF PARTNERS PRE-MERGER AND POST-MERGER ARE SAME : Sr. No. Name of the Partners | 1. | M/s. Dholakia Lab Grown Diamond Pvt. Ltd

Shri. Rajesh Himmatbhai Dholakia 3* There is no change in the list of Partners. SHAREHOLDING PATTERN PRE-MERGER AND POST-MERGER ARE SAME :.. Percentage of Share Sr. No. Name of the Partners | Eee | Partner Shares Post Merger of LOA’s 15 M/s. Dholakia Lab Grown Diamond Pvt./99.99 199.99 Ltd 2. Shri. Rajesh Himmatbhai Dholakia 0.01 10.01 ** There is no change in shareholding pattern. Sr. Particulars Approved 5 years Projections i.e. No. 2023-24 to 2027-28

d Pvt./99.99 199.99 Ltd 2. Shri. Rajesh Himmatbhai Dholakia 0.01 10.01 ** There is no change in shareholding pattern. Sr. Particulars Approved 5 years Projections i.e. No. 2023-24 to 2027-28

Rs, In Lakhs In US’ (000) | 1. | IFOB Value of Exports 204761.22 247146.92 \Foreign Exchange outgo on 2. [Import of Machinery 210.00 253.47 3. [Import of Raw Material and Components, 117204.61 141466.04 including deemed imports, nominated agency| jete. 4. {Import of spares and consumables 1972.97 2381.38 5. Foreign Travel 205,00 247,44 [ 6 | Total (2 to 5) 119592.585 14434832 7. |Net Foreign Exchange Earnings in five years (1 85168.64 102798.60 to 6) Sr. Particulars Approved 5 years Projections i.e. No. 2024-25 to 2028-29 Rs. In Lakhs In US’ (000) 1. 7098 Value of Exports in First Five years 362759.00 442554.47 Foreign Exchange outgo on 2. {import of Machinery 695.00 845.16 3. {Import of Raw Material and Components 269213.16 328522.99 | * | Import of Spares, Consumables, Packing! 3627.59 4425.54 (Material Foreign Travel 310.00 377.45 Total (2 to 5) 273845.75 33417114 iNet Foreign Exchange Earnings in five years (1 88913.25 108383.33 ito 6)

res, Consumables, Packing! 3627.59 4425.54 (Material Foreign Travel 310.00 377.45 Total (2 to 5) 273845.75 33417114 iNet Foreign Exchange Earnings in five years (1 88913.25 108383.33 ito 6)

onnicattsaroaluce | ij TORING 0 ‘PERFO Mis, Imperial Jewels | Mis. Imperial Jewels -UL SEEPZ-SEZ/IA-WAPLIGH1 /2011-12/18675 dated|SEEPZ-SEZ/IA-I Section/I¥/25/2022- 22.12.2011 as amended 123/09007 dated 26.06.2023 for the period 2024-25 is i in this UAC.|performance for the period 2024-25 is placed |The proposal of % unit for monitoring performance|The proposal of the unit for monitering| [Further, the unit hes not yet submitted the APR for|in this UAC. [016 F.Y. 2025-26. | if Further, the unit has not yet submitted the || APR for the F.Y. 2025-26. The Details of Com hed Balance sheet\on merger of LOA M/s. Imperial Jewels-I]_ SEEPZ-SEZ/A-I Section/IJ/25/2022- 2309007 dated 26.06.2023, into M/s| Imperial Jewels LOA No PZ-SEZHA-VAPL/GJ-13/2011-12/18675 dated 22.12.2011, । Sr. |! Particulars 5 years Projections i.e, 2023-24 to No. in | 2027-28 + if || | (After Merger of LOA) कप | 1 | sd Rs. In Lakhs In US’ (82.85/-) |_1. | FOB Value of Exports in First Five years 453300.22 547133.64 Foreign Exchange outgd on 2. {Import of Machinery | 790.00 953.53 3. {Import of. Raw Material and Components, 302863.23 365556.10 including deemed. imports, hominated agency ete | | | 4 | Import of Spares and Cdnsumabl es | 4458.36 5381.25 5. [Foreign Traydl | 455.00 549.19 | 6. | Total (2 to 5) | 308566.5929 372440.06 7.

g deemed. imports, hominated agency ete | | | 4 | Import of Spares and Cdnsumabl es | 4458.36 5381.25 5. [Foreign Traydl | 455.00 549.19 | 6. | Total (2 to 5) | 308566.5929 372440.06 7. |Net Foreign Exchange Earnings in five 144733.63 174693.58 lyears (1 to 6) या or घाटा था lm Aree MERGE Y MENT BEFORE AND AFTER MERGER Particulars || |Pre-Merger Pre Merger Post Merger i] Unity Unit 1 Women 275 790 1065 Men 150 360 510 Total [|| 4251 | 1150 1875

Observation ; Note dated 16.04.2026 issued to CA section to provide outstanding dues as on date. However, reply is still awaited. e. Recommendation: The proposal M/s. Imperial Jewels-IE_ SEEPZ-SEZ/IA-I Section/IJ/25/2022-23/09007 dated 26.06.2023, into M/s. Imperial Jewels LOA No, SEEPZ-SEZ/IA-I/APL/GJ-13/2011-12/18675, dated 22.12.2011 as amended is placed before the Approval Committee in terms of Rule 19(2) of SEZ Rules 2006, for consideration. TASES OS Sn SS के के के की कफ ini ict indi के के के के हे कै औ औ औी औ के.

22.12.2011 as amended is placed before the Approval Committee in terms of Rule 19(2) of SEZ Rules 2006, for consideration. TASES OS Sn SS के के के की कफ ini ict indi के के के के हे कै औ औ औी औ के.

HRRRRRERERERES a. Proposal : Application for Merger of LOA M/s. E-Emphasys Systems Pvt Ltd-II, LOA No. SEEPZ-SEZ/IA- Y/NUS/APL/03/2013-14/12369 Dated 24.10.2013 into M/s. E-Emphasys Systems Pvt Ltd LOA No. SEEPZ- SEZ/IA-A/SW-12/2009-10/12958 Dated 09.12.2009, Merger of LOA M/s. E-Emphasys Systems Pvt Ltd-II, LOA No. SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369 Dated 24.10.2013 into M/s. E-Emphasys Systems Pvt Ltd LOA No. SEEPZ-SEZ/IA-A/SW- 12/2009-10/12958 Dated 09.12.2009. ०. Releyant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- Rule 19(2) of SEZ Rules 2006. 0. Other Information: - The unit is having 2 LOA in the existing name. The details are as follows :- |Name of the Unit & IM/s. E-Emphasys Systems Pvt Ltd-II |M/s. E-Emphasys Systems Pvt Address Ltd Location [Unit No. 101, Tower-I, SEEPZ-SEZ, |Unit No. 88, SDF-IH, SEEPZ- Andheri (East) Mumbai-400096, SEZ, Andheri (East), Mumbai- 400096. |Area 1601 Sq.mtr 751 Sq.mtr LOA No. & Date ISEEPZ-SEZ/IA- ISEEPZ-SEZ/IA-A/SW-12/2009- INUS/APL/03/2013-14/12369 Dated|10/12958 Dated 09.12.2009 24.10.2013 item(s) of manufacture Software Services, Software Software Development Services [Development Support [Date of commencement of |26.02.2014 18.03.2010 production Validity of LOP 25.02.2029 17.03.2030 |Execution of BLUT [Yes [Yes Outstanding Rent dues IRs. (-0.31/-} as on 06.03.2026 IRs.

Support [Date of commencement of |26.02.2014 18.03.2010 production Validity of LOP 25.02.2029 17.03.2030 |Execution of BLUT [Yes [Yes Outstanding Rent dues IRs. (-0.31/-} as on 06.03.2026 IRs. {-1793.16/-) as on 06.03.2026, Labour Dues INIL INIL, Validity of Lease |Sub-Lease agreement registered is|Sub-Lease agreement registered Agreement lw.e.f. 26.05.2003 for 95 years is wet. 18.03.2025 to 17.03.2030 Pending CRA Objection, 11 jany Ro

|| Pending Show Gduse 7 INTL. INotice/ Eviction Order/ Recovery Notice/: Recovery| \Order issued, if: ah | The unit has stated the following begardin 5 the merger of the LOA:

The unit has intended to = te its operations under a single LOA instead of operating under two separate units with separate books of accbunts and record keeping, so that compliance , operation administration, etc., can be handles effectively with ‘ common team.
Both units shall be merges in thereby reducing operational and maintenance costs. The administration would be more effective with consolidation as a single team could handle all administrative activities.
It would be eagigr for operational team members to work effectively as a single team than as two separate teams in two different units| This will ensure faster, timelier project completion. A single SEZ unit will enhance the operational effectiveness गीता business pers] :

le team than as two separate teams in two different units| This will ensure faster, timelier project completion. A single SEZ unit will enhance the operational effectiveness गीता business pers] : 4. Unit can centially source} capital goods and other inputs to secure discounts and reduce transportation and other logistic costs etd, | 1 The unit has also subiaitied the ‘ee documents: 1, Copy of Form-F-1 filed |through the SEZ online System vide request ID 20260000875 2. Break-up of |the combin; : revised Foreign Exchange Balance Sheet for the current 5-year block period. 3. Approved the current 5-year block period Foreign Exchange Balance Sheet of LOA dated 09.12.2009. 4. Approved thel current 5-year bof k period Foreign Exchange Balance Sheet of LOA dated 24.10.2013. 5. An undertaking on Rs. $00/- non-judicial stamp paper, duly notarized, for taking over the assets and Liabilities in respect of LOA Hated 24.10.2013 6. Copy of Bo: ia Resolution. 7,.Copy of valid LOAs of doth ‘units. 8. List of Boardljof Directors 9. Details of Shareholding /Patterns|of the Company. 10. Copies of GA-certified APRs for the period 2023-24 & 2024-25 of LOA dated 24.10.2013. 11. Copy of: online application for C of LOAs filed through the SEZ online System vide request ID.422500232 shine 12. Details of Employment envisaged for the next 5 years. LIST OR DIRECTOR }RE-AMRGER AND POST-MERGER ARE SAME. LIST OF DIRECTOR -MERGER AND -MERGER ARE SAME. St. No |Name and Designation |DIN PAN Mobile number Email 1D |Adress | है |Kamlesh | 601, 1.

DIRECTOR }RE-AMRGER AND POST-MERGER ARE SAME. LIST OF DIRECTOR -MERGER AND -MERGER ARE SAME. St. No |Name and Designation |DIN PAN Mobile number Email 1D |Adress | है |Kamlesh | 601, 1. (00440709 IAHYPS3672F = 9869650003 Ikshah@vitaledge.com IRasiklal Shah | |Anuradha, | kores | INakshtra, | Wartak Nagar, [Thane | 400606 | 2 |Vishal Nalin: |B-404, ! 103332728 IAWPPS2648H |9821570086 shah@vitaledge.com Shah | PYudhishtir! | INL Compltx, |Anand Nagar, [Dahisar East, | |Mumbai_ | {400068 | 3 [Mayank | 305, Cole | os126625 [ATAPK4454B [01(650)4765412 |mkalla@@vitaledge.com amandhar | |Canyon Ct, [Kalla ; |Cary NC! | 27513 USA जाला 1819 ४| in the list of Di

SHAREHOLDING PRE-MERGER AND POST-MERGER ARE SAME, Sr.No, jName of the Equity shares of |Value of shares in [Percentage (%) shareholders Rs. 10 each Rupees of Holdings 1 JE- Emphasys 11,15,491 1,11,54,910 99.99 Technologies Inc 2 |E-Emphasys | | |. | | | Technologies Inc. Ut with: EET India LLC Total 11,15,555; 1,11,55,550 100.00 Itis seen from the above that there is no change in shareholding pattern_. The details projection of M/s. E-Emphasys Systems Pvt Ltd-Il LOA No. SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369 Dated 24.10.2013 are as under : Sr. Particulars Approved 5 years Projections i.e! 1५0. [2024-25 to 2028-29 IRs.

f M/s. E-Emphasys Systems Pvt Ltd-Il LOA No. SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369 Dated 24.10.2013 are as under : Sr. Particulars Approved 5 years Projections i.e! 1५0. [2024-25 to 2028-29 IRs. In Lakhs (US$83.35) 1 |FOB Value of exports in first five years 6160.00 7390.52 [Foreign Exchange outgo on 2 Import of Machinery [i400 16.80 3 Import of Raw Material and Components FY FS 4 Import of re-making and re-manufacturing!| Fo | _ | junused/used, new, broken jewellery goods. import of spares and consumables FS fF | [Repatriation of dividends and profits to foreign F | F | collabarators [Royalty ks Fs iLump sum know-how fee Fs fF | [Design and drawings fee FY Fs [0 | \Payment of foreign technicians kd EF sdCY 11 [Payment on training of Indian tsnicen F | abroad 12 (Commission on Export etc. FY |. | [3 | ॥0थंछए Travel Fs | | | Amount of Interest to be paid on cal | r | commercial borrowing/deferred payment credit (specify details) 15 Any other payments (specify details) Eo

(। 16 [Total (2 to 15) 14.00 16.80 17 et Foreign Exchange Earnings in five years (116146.00 (7373.73 to 16)

rred payment credit (specify details) 15 Any other payments (specify details) Eo

(। 16 [Total (2 to 15) 14.00 16.80 17 et Foreign Exchange Earnings in five years (116146.00 (7373.73 to 16)

The details projection of M/s. E-Emphasys Systems Pvt Ltd -LOA No. SEEPZ-SEZ/IA-A/SW-12/2009-10/12958 Dated 09.12.2009are as under : Sr. Particulars 3 years Projections i.e. 2025-26 to} INo. 2029-30 IRs. In Lakhs (USS86.49) 1 FOB Value of exports in first five years 41575.00 48069.14 Foreign Exchange outgo on FY FY 2 Import of Machinery 30.00 34.69 3 ‘Import of Raw Material and Components FY FY 4 Import of re-making and “17 ज | F [| lunused/used, new, broken jewellery goods. 5 Import of spares and consumables FS Fs | | Repatriation of dividends and profits to) Fd Fr | foreign collaborators 7 Royalty FY |. | 8 | ‘Lump sum know-how fee

| FY | \Design and drawings fee FY fs 10 \Payment of foreign technicians FY किÄ ll (Payment on training of Indian ७ | F | abroad 12 (Commission on Export ete. FY FY 13 Foreign Travel bY Eo

credit (specify details) 14 |Amount of Interest to be paid on | commercial borrowing/deferred payment! 15. jAny other payments (specify details) 16 Total (2 to 15) 30.00 34.69 17 INet Foreign Exchange Earnings in five years|41545.00 48034.45 (1 to 16) MONITORING OF PERFORAMCE M/s, E~Emphasys Systems Pvt Ltd-II M/s. E-Emphasys Systems Pvt Ltd ISEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369 Dated 24.10.2013 ISEEPZ-SEZ/IA-A/SW-12/2009- 10/12958 Dated 09.12.2009

RING OF PERFORAMCE M/s, E~Emphasys Systems Pvt Ltd-II M/s. E-Emphasys Systems Pvt Ltd ISEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369 Dated 24.10.2013 ISEEPZ-SEZ/IA-A/SW-12/2009- 10/12958 Dated 09.12.2009

| The proposal of thel unit for t lonitoring performance|The proposal of the unit for monitoring as placed before|the Approval rel ittee Meeting|performance was placed before the held 07.08.2024: The Committed’ noted thelApproval Committee Meeting held} Iperformance of the unit for the period 2020-21,103.03.2025. The Committee noted the 021-22 & 2023. a4 in terms of Rule 54 of SEZiperformance of the unit for the period | Rules, 2006: 2021-22, 2022-23 & 2023-24 in terms ०] Rule 54 of SEZ Rules, 2006. The Details of Combined Balancg sheet.on merger. of LOA No. SEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369 Dated 24.10.2013 into M/s. हट Emphasys Systems Pvt Ltd -LOA No. SEEPZ-SEZ/IA-A/S W-12/2009-10/12958 Dated 09.12.2009, Sr. No. [Particulars Approved 5 years Projections i.e. 2025- | 126 to 2029-30 [| | | Rs. In Lakhs (US$89.50) | IFOB Value pf exports in first five years |46995.00 $2508.38 Foreign Exchange outge on FY FY 2, import of Machinery | 36.00 40.22 Import of Raw Material and Components 4 import of! re-making “ id re- P| F | imanufacturiny unused/ised, | , broken] jewellery 200: s. import of spates and cohsumabl Repatriation pf dividends and profits e | FY foreign collaborators | 7 Royalty || j

Fiz” 8 | [Lump sum know-how fre FI | | हा [Design and dfawings fee 5... | 5.

f spates and cohsumabl Repatriation pf dividends and profits e | FY foreign collaborators | 7 Royalty || j

Fiz” 8 | [Lump sum know-how fre FI | | हा [Design and dfawings fee 5... | 5. | 10 \Payment of foreign techicians ee FS oe T 11 [Payment op training of |. Indian] F | fF | technicians abroad | 12 Commissioy on Export pte. fs Fs 13 ° |Foreign Travel FY FS a [Amount off | Interest to be paid oo r lexternal cothinercial bdrrowing/deferreg| Ipayment credit (specify details) lyears (1 to 16) tf 15 [Any other payments (specify details) | || |. | 16 Total (2 to 15) | 36.00 40.22, 17 iNet Foreign Exchange (Baring; ५४ in five|46959.00 152468.16

DETAILS OF EMPLOYMENT BEFORE AND AFTER MERGER Particulars Pre-Merger Post Merger [Women [tO 85 Men 270 310 Attention is invited to Rule 19(2) of SEZ Rules 2006 which stipulates that- provided also that the Approval Committee may also approve proposals for merger of Letters of Approval of two or more Units of the same company or firm subject to the condition that these Units fall which the same Special Economic Zone and after merger, block period for calculation of Net Foreign Exchange shall be from the date of commencement of production of the unit which commenced operation first and the Income tax exemption period shall be considered from the date of start of operation of the first Unit. Observation:- The proposal for Monitoring performance of the both unit for the period 2024-25 is placed in ensuing UAC. e. Recommendation: The proposal of M/s. E-Emphasys Systems Pyt-Ltd-II, LOA No.

Observation:- The proposal for Monitoring performance of the both unit for the period 2024-25 is placed in ensuing UAC. e. Recommendation: The proposal of M/s. E-Emphasys Systems Pyt-Ltd-II, LOA No. SEEPZ-SEZ/LA-I/NUS/APL/03/2013-14/12369 Dated 24.10.2013 into M/s. E-Emphasys Systems एज Ltd LOA No, SEEPZ-SEZ/IA-A/SW-12/2009-10/12958 Dated 09.12.2009 is placed before the Approval Committee in terms of Rule 19(2) of SEZ Rules 2006, for consideration.

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SEEPZ SPECIAL ECONOMIC .ZONE, GOVT. OF INDIA, ERERENERERR ERE a. Proposal : Proposal for change in constitution from Private Limited to Public Limited of the Company i.e, M/s. International Gemmological Institute (India) Pvt. Lid to M/s. International Gemmological Institute (India) Limited alongwith change in directors and shareholding pattern, Request for change in constitution from Private Limited to Public Limited of the Company ie, M/s. International Gemmological Institute (India) Pvt. Lid to M/s. International Gemmological Institute (India) Limited alongwith change in directors and shareholding pattern. ९. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- MOC&I Instruction No. 109 of MOC&I dated 18.10.2021 6. Other Information: - 1. jame of the Unit M/s. International Gemmological Institute (India) Pvt. Ltd 2. ITA(T)/NUS/APL/GI/282/03-04/599, Dated 09.10.2003 as amended. ILOP No. & Date 3. [Location Gala No. 3, Building No.

jame of the Unit M/s. International Gemmological Institute (India) Pvt. Ltd 2. ITA(T)/NUS/APL/GI/282/03-04/599, Dated 09.10.2003 as amended. ILOP No. & Date 3. [Location Gala No. 3, Building No. 1, SEEPZ1++, SEEPZ-SEZ, Andheri East, IMumibai- 400096. || Item(s) of|Certification of Precious Stones. imanufacture/Trading 5. {Date of commencement of]22,03.2004 production | 6 | LOA Valid upto 31.03.2029 7. {Labour Dues INIL

a Validity of Lease |Sub-lease agreement is registered w.c.f. 12.06.2003 to 31.12.2096 Agreement | Pending CRA Objection, if[No any | Pending show Cause/No [Notice/Eviction \Order/Recovery INotice/Recovery Order| jissued, if any 11, [New Name as Proposed IM/s, International Gemmological Institute (India) Limited List of Directors before and after for change in constitution :_

Sr. |Name of Directors before change of name/Sr. |Name of Partners after change o INo. |(M/s. International Gemmological Institute|No. |name i/s. International H Ltd’ Gemmological __Institute India Limited Ea |Tehmap Nariman Printer 1. |Tehmap Nariman Printer 2. |Deborh Grosman 2. |Anoop Vrajlal Mehta 3. |Mukesh Gulraj Mchta 3. |Bimal Manu Tanna 4, |Prateek Roongta 4. {Sangeeta Gulraj Mehta 5, |Tejas Deepak Naphade 5. _|Mukesh Gulraj Mehta | 6 | Prateek Roongta 7. |Tejas Deepak Naphade There is change in Directors before & after. List of Shareholding Pattern before and after for_change in constitution: Before: Sr. Name of the Directors Type of Share| No. of Shares Percentage of | Face Value No.

irectors before & after. List of Shareholding Pattern before and after for_change in constitution: Before: Sr. Name of the Directors Type of Share| No. of Shares Percentage of | Face Value No. Holding Per Share-Rs. 1 IBCP Asia II Topco Pte Ltd Equity 39,67,83,039 100 2 2 Mr. Tehmasp Nariman Printer Equity 1 | | 2 (Nominee) 3 (Mr. Easwar Subramania _lyer| Equity 1 | " | 2 (Nominee) 4 IMs. Sindhu Loyal Chennampally| Equity | | | | 2 (Nominee) ५८] IMs. Kareena Sanjay Shahani Equity 1 | | 2 (Nominee) 6 Mr. Aniket Mansukh Shah Equity 1 | " | 2 (Nominee) प्र भा, Hardik Jitendra Desai Equity 1 | " | 2 (Nominee) Total 39,67,83,045 | 100 [| After: Sr. No, Name of the Directors Type of No. of Shares Percentage of | Face Value Per Share Holding Share-Rs. BCP Asia II Topco Pte Ltd Equity 33,08,35,803 76.55 2 2 Public Equity 10,13,23,893 23.45 2 Total 43,21,59,696 [100 | There is change in Shareholding Pattern of Directors before & after. The Estate section vide note dated 09.03.2026 has informed that the processing fees of Rs. 50,000/- is payable by the unit, for change in constitution from Private Limited to Public Limited alongwith change in directors and shareholders pattern. Further, the unit has submitted following other requisite details/documents: Copy of Certificate of Incorpation i.r.o. M/s. International Gemmological Institute (India) Limited. List of Directors before & after for change in constitution List of Sharholding Pattern before & after for change in constitution Copy of PAN Card i.r.o. M/s.

Gemmological Institute (India) Limited. List of Directors before & after for change in constitution List of Sharholding Pattern before & after for change in constitution Copy of PAN Card i.r.o. M/s. International Gemmological Institute (India) Limited. Copy of Board Resolution for change in constitution i.r.o. M/s. International Gemmological Institute (India) Limited. Copy of Undertaking in terms of 109. Sie Gils

Form No. DIR-12 for appointment and cessation of Directors.
Form No. INC-27 for Converation of private company to public company.
Copy of MOA & AOA for change in constitution 1.0. M/s. International Gemmological Institute (India) Limited. MOC&I Instruction No. 109 dated 18.10.2021 — “Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc, may be undertaken by Unit Approval Committee concerned subject to condition that the Developer/Co-Developer/Units shall not opt out or exit out of the Special Economic Zone and continues to operate as a going concer. All liabilities of the Developer/Co-Developer will remain unchanged on such re-organization’. 6, Recommendation: Proposal of the unit for change in constitution from Private Limited to Public Limited of the Company i.e. M/s. International Gemmological Institute (India) Pvt. Ltd to M/s. International Gemmological Institute (India) Limited is placed before the Approval Committee Meeting for consideration in terms of MOC&I instruction No.

emmological Institute (India) Pvt. Ltd to M/s. International Gemmological Institute (India) Limited is placed before the Approval Committee Meeting for consideration in terms of MOC&I instruction No. 109, Dated 18.10.2021. AEE कै # मे के कै मे के है मे के के के के के के जे TIT IIIT TTI T IRI TR IIE

PEERRENERRERER a. Proposal : Application received from M/s. Elegant Collection for Change in Partner and Shareholding Pattern of the Company. Request for Change in Partner and Shareholding Pattern of the Company. Fs] . Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- MOC&I Instruction No. 109 dated 18.10.2021 - “Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concemed 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 wili remain unchanged on such re-organization’. 0. Other Information: - 1. [Name of the Unit M/s. Elegant Collection 2 707 No, & Date ISEEPZ-SEZ/NUS/APL/GI-125/93/4695, Dated 26.07.1993) las amended 3 [Date of approval of revised|SEEPZ-SEZ/NUS/APL/GJ-125/2002/VOL-V/04779, Dated| lprojection. 30.03.2022. | | [Location Plot No. 564, SEEPZ-SEZ, and Gala No. 0-32, Building G| |&J 11, SEEPZ-SEZ.

I | | Item(s) 0f manufac ry ing Plain and Studded Platinum, Gold & Silver Jewellery, Non-| Iprecious Alloy Metal Jewellery Studded with Diamonds: land Precious Stones, only, Plain or Studded precious metal (Gold/Silver/Platinum) jewellery with Cubic Zirconia o lother non precious Stones, plain and studded Palladium| jewellery, Precious metal jewellery studded with Rough| |Diamonds, Mountings, Findings, Components of Jewellery| lof Precious metal and partially studded (semi-mounted)| jewellery or components of jewellery Rubber moulds, wax| Imodels or silver models, Watch dials or watch straps made lof precious metal, Watches {including/excluding Imovements) made of base metals or precious metal o combination of all above metals studded with diamonds &| Iprecious stones or semi precious stones or non precious! stones or CZ’s or combination of above stones, Watches cases made of base metals or precious metal or combination of all above metals studded with diamond & precious| stones or semi precious stones or non precious stones off ICZ’s or combination of all above stones, Watch dials of base metal or precious metal or combination of all above lmetal studded with diamond & precious stones or semi precious stones or non precious stones or CZ’s or combination of all above stones, Watch straps made of base metals or precious metal or combination of all above metal|

mond & precious stones or semi precious stones or non precious stones or CZ’s or combination of all above stones, Watch straps made of base metals or precious metal or combination of all above metal| studded with diamond & precious stones or semi precious| stones or non precious stones or CZ’s or combination of all labove stones, Components thereof viz. setting keys etc, fmade of base metal or, combination of all above metals| studded with diamonds & precious stones or semi precious stones or now precious stones or CZ’s combination of all above stones, Mountings (watch straps, watch dials), Base| Metal Jewellery-Plain or Studded’ with Non-precious Stones 5% of FOB value of export of previous year, Gold and Silver Momento with or without frame, Plain, Junstudded or studded with diamonds, precious stones, semi-precious or non precious stones, pearls, Base meta (and its alloys) momento with or without precious metal plating, with or without frame, plain, unstudded or studded lwith diamonds, precious semi precious or non precious stones, pearls, Table ware and its parts thereof 1.6.

with or without precious metal plating, with or without frame, plain, unstudded or studded lwith diamonds, precious semi precious or non precious stones, pearls, Table ware and its parts thereof 1.6. show pieces, memento of animal/bird, human faces ot figure| made of precious metal, non preciotis metal (base metal land its alloys)-or its combination-Plain, studded, part! studded or studded, Jewellery made or precious or non precious metals studded party studded, unstudded or plain| in any combination of nom metallic items like cord (silk| cord, leather cord) wood, rubber, pearls and beads, Precious or non-precious metal jewellery studded or un-| studded with wood inlay and/or enameled jewellery, [Precious or non-precious metal jewellery studded with lab- grown diamonds, colour stones, pearls, mother of pearls, beads, coral, crystal, 1 i i} i 1 i ' i} i | 1
1 1 1 । I Date of commencement | if | 25.09.1997 production LOA Vali upto. 31.03.2027

है alidity of Sub-Lease agreement|Sub lease Agreement is registered w.e.f. 12.08.1997 for 30 years, Sub lease Agreement is pending for Adjudication for the period 15.10.2025 to 14.10.2030 for Gala No. G-32, Building G &J TI, SEEPZ-SEZ. PRE AND POST LIST OF PARTNERS Sr. No Name of the Partners Name of the Partners @re) (Post) 1 {Mr. Abhay Ratilal Jasani Mr. Abhay Ratilal Jasani 2 __[Mr. Mriduia Abhay Jasani Mr. Mridula Abhay Jasani 3 __|Mr. Satish $, Joshi Mr. Madhav Abhay Jasani | 4 | Mr. Madhav Abhay Jasani IMrs.

1 {Mr. Abhay Ratilal Jasani Mr. Abhay Ratilal Jasani 2 __[Mr. Mriduia Abhay Jasani Mr. Mridula Abhay Jasani 3 __|Mr. Satish $, Joshi Mr. Madhav Abhay Jasani | 4 | Mr. Madhav Abhay Jasani IMrs. Praachi Madhav Jasani **It is seen from the above that there is change in the list of partners PRE AND POST LIST OF SHAREHOLDING PATTERN, Sr. No|Name of the Partner (Pre) |Profit Sharing|Name of the Partner|Profit Sharing] [Ration (Pre) (Post) [Ration (Post) 1 1४३ Abhay Ratilal Jasani 61% IMr. Abhay Ratilal Jasani 21% 2. |Mr. Mridula Abhay Jasani 9% Mr. Mridula Abhay 9% asani 3. (शी. Satish S. Joshi 15% IMr. Madhay Abhay 35% Jasani | 4 | Mr. Madhay Abhay Jasani 15% IMrs. Praachi Madhav] 35% Jasani Total 100% Total 100% **Tt is seen from the above that there is change in the shareholding pattem. **The unit has stated that the surplus/deficit on the sale of immovable property belongs to Partner 1 and Partner 2 only, and tax liability arising to the firm on this account shall also be borne by them equally. The unit vide their letter dated 06.04.2026 has submitted following documents are as under : . List of Partners. . CA certified Shareholding Pattern. Reconstitution of the Partnership Deed. Undertaking regarding no liability cases pending against partners. Undertaking in terms of Instruction 109 dated 18.10.2021. . Copy of Partners PAN Card. Awe | ०० The Estate section vide note dated 24,04,2026 has informed that the processing fees of Rs.

partners. Undertaking in terms of Instruction 109 dated 18.10.2021. . Copy of Partners PAN Card. Awe | ०० The Estate section vide note dated 24,04,2026 has informed that the processing fees of Rs. 50,000/- is payable by the unit, the plot holder to change the constitution and including blood relations or close relation(i.e. husband/wife/sons/daughter/father/mother/brother/sister or removal of any persons} exeluding the legal heir. This is treated as a formal transfer as per Circular No. 10 dated 26.06.2025. MOC&I Instruction No. 109 dated 18.10.2021 - “Re-organization including change of name, change of shareholding pattern, business transfer arrangement, court approved mergers and demergers, change of constitution, change of Directors etc. may be undertaken by Unit Approval Committee concemed subject to condition that the Developer/Co-Developer/Units

I, shall not opt out or exit out of a Developer/Co-Developer will re e Recommendation: Special] ain = The proposal of the ninit for Change “ Committee Meeting far, considera} i tion in te 1 आऋ ऋ आ # Economic Zone and continues to operate as a going concern. All liabilities of the ed on such re-organization’ Pastner and Shareholding Pattern of the Company is’ placed before Approval s of MOC&I Instruction No, 109 dated 18.10.2021. aa

as a going concern. All liabilities of the ed on such re-organization’ Pastner and Shareholding Pattern of the Company is’ placed before Approval s of MOC&I Instruction No, 109 dated 18.10.2021. aa

iad. Ee OF GOVT. OF INDIA. OFFICE OF THE ZONAL DEVELOPMENT COMMISSIONER, SPRCIAL “NOMIC ZONE ANDHERI (EAST), MUMBAI- 400096. thiektetieiioeteieteictichich AGENDA NOTE FOR CONSIDERATION OF THE APPROVAL COMMITTEE Es 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 tis हिĄ FY 2020-21, 2021-22, 2022-23,

| DNJ Creation LLP (Unit ना) 2023-24, 2024-25
| e-Emphasys Systems Pvt. Ltd. FY 2024-25
| e-Emphasys Systens Pvt. Ltd. Unit I FY 2023-24 and 2024-25
| Eternity Jewels FY 2024-25 5, | Gesswein Trading Pvt. Ltd. FY 2023-24 and 2024-25 [ 6. | H.K Designs India LLP FY 2024-25 7._| Infinx Services Pvt. Ltd. FY 2024-25 | 8. | Imperial Jewels Unit I FY 2024-25 [ 9. | Imperial Jewels Unit IL FY 2024-25
| Kama Jewellery Pvt. Ltd. Unit I FY 2024-25 Ki FY 2020-21, 2021-22, 2022-23,

ara Jewellery Pvt.Ltd.

e! monitoring period for -the| elevant period. If no, details thereof [Details of the request IDs| pending for OOC in respect 0! [DTA procurement on the date lof submission of monitoring| report

[Has the Unit set up any! cafeteria / canteen / food co lin unit premises. : Hf yes, whether perthission| from UAC / DC office has| been issued, or otflerwise| loffice has: ‘been issued, ०7 lotherwise : IWhether whit has availéd any| duty free gobds / servites fot setting up stich facility? ‘ If yes, whether unit has discharged | such duty if tax| lbenefit availed? details, to be given including amount of duty ’ tax recovered or yet; to be recovered : + 1 No (0) Whether any violation pf any lof the provisions of ldw has Ibeen noticel’/ observed ‘by the] Specified Officer durijg the} eriod under monitoring! Particulars Status I : t : I H 1 i} कया, as on 18,03.2026 1.कणएँ Dues or Labour Cas 3 NIL Validity of Lease Agreeme it Sub-lease agreement is Registered w.e,f. 18.03.2025 To 17.03.2030 : Findings This is the’ Sth year performance crutiny 2024-25 for the block period 2020-21 to 2024-25, © The unit has achieved af ort revenue of Rs. 7897.38/- Lakhs as against projected export of Rs.| 4920,.00/- Lakhsii.e. 160.51% during the period for FY 2024-25. © Cutnnlative Net Foreign xchange Rs. 24516.08/- Lakhs is positive for FY 2024-25. [Pendency Foreign Currency Realization is NIL for the FY.

.00/- Lakhsii.e. 160.51% during the period for FY 2024-25. © Cutnnlative Net Foreign xchange Rs. 24516.08/- Lakhs is positive for FY 2024-25. [Pendency Foreign Currency Realization is NIL for the FY. 2024-25. w [There are No Labour dues/ ९8868, outstanding dues, pending against the unit. 1 [There is No‘CRA Objection pending. Sub-lease agreement is Registere w.e.£, 18.03.2025 To 17.03.2030 Outstanding, NIL as on| 18.03.26 26 . 1 #। शा 9 {There is No:SCN pending.

Value addition is not applicable 11. [The APR. for FY 2024-25 has been filed within prescribed time & submitied on 30.09.2025. Request id- 1242500021013 e. Recommendation: FHI IIA ४ के AS ASAS ARLE AIR IR ISIS ILRI EI हक के IESE IER.

SEEPZ SPECIAL ECONGMIC ZONE, GOVT. OF INDIA, ARERR E HER ERE a. Proposal : Monitoring Performance of the Unit for the F.Y, 2023-24 & 2024-25. Monitoring Performance of the respective units as specified in FSR's ९. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- FINAL SCRUTINY REPORT/ 2° 72025-26 Name of the Unit; -M/s.

Performance of the respective units as specified in FSR's ९. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- FINAL SCRUTINY REPORT/ 2° 72025-26 Name of the Unit; -M/s. e-Emphasys Systems Private Limited Unit-II Address: - Unit No.101 Tower-1, Seepz ++, Seepz-Sez, Andheri (E), Mumbai- 400096 Block period: - 2019-20 to 2023-24 and 2024-25 to 2028-29 Financial Year: - 2023-24 and 2024-25 @ The proposal of performance of the APR for the period 2020-21, 2021-22 and 2022-23 was placed in the 189" Approval Committee meeting held on 07.08.2024, wherein the Committee noted the monitoring performance of the Unit for the period 2020-21, 2021-22 and 2022-23, as the export and import data for the period 2020-21, 2021-22 and 2022-23 was retrieved from NSDL for cross verification with data submitted by them was found satisfactory. © Decision: - After deliberation, the committee noted the performance of the unit for the period 2020-21, 2021-22 and 2022-23, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006. Directions of the Approval Committee Action Taken if any i. Explore employment vis-a-viz space utilized per |The Export has been increasing, and the manpower has employee been increasing. ii. To ensure increase in employment and export in next 6 months A : Observation on APR (0) APPROVED Projections (Rs. In Lakhs) 2019-20 2020-21 2021-22 2022-23 2023-24 Total ‘OB value of export 890 1050 1280 1560 1820 6600

and export in next 6 months A : Observation on APR (0) APPROVED Projections (Rs. In Lakhs) 2019-20 2020-21 2021-22 2022-23 2023-24 Total ‘OB value of export 890 1050 1280 1560 1820 6600

i FE Outgo i i 11.05 4.16 3.27 3.40 2.54 2441 [NFE i i 879 [1046 | 1277 1557 1817 6576 : I ' | rn 2024-25 2025-26 2026-27 * 2027-28 2028-29 Total [FOB value of export: : 1070 1140 1220 1330 1400 6160 IFE Outgo 3 (6 | 2 2 ; oi | 14 [NFE 1067 1134 1218 1328 1399 6146 (ID Performance as:compared to projections during the block period 2019-20 to 2023-24 and 2024-25 to 2028-29 ४ | | (Rs. In Lakhs) Export, FE. OUTGO Raw Material C.G. import Other : outflow Projected | Actual (Goods/Services) Year a ' Projected Actual | Projected | Actual | Actual 2019-20 890.00 730.69 | 0.00 | | 0.00 | 10.00 | 0.00 | 0.00 2020-21 | 1050.00 906.38 | 0.00 | | 0.00 | 3.00 | 0०० | 693.75 | 2021-22 | 1280,00 1037.78 | 0.00 | | 0.00 | 2.00 | 0.00 | 0.00 2022-23 | 1560.00 1059.74 | 000 | | 0.00 | 2.00 | ००० | | 0.०0 | 2023-24 1820.00 1095.99 [000 | | 0.00 | | 100 | | 0०0 | | 0.०0 | Total 6600.00 4850.58 [000 | [0.00 | 18.00 | 0.00 | 693.75 i) Export, FE. OUTGO : Raw Material €.G.

2.00 | ००० | | 0.०0 | 2023-24 1820.00 1095.99 [000 | | 0.00 | | 100 | | 0०0 | | 0.०0 | Total 6600.00 4850.58 [000 | [0.00 | 18.00 | 0.00 | 693.75 i) Export, FE. OUTGO : Raw Material €.G. import Other 1 ‘ outflow Projected Actual (Goods/Services) Year : |] Projected | Actual | Projected | Actual | Actual 2024-25 | 1070.00 1251.46 | 0७0 | | 0.00 | 3.00 | 0.00 | | 00० | (HD) Cumulative NFE achieved during the block period 2019-20 to 2023-24 and 2024-25 to 2028-29 | (Rs, In Lakhs) ! | Year Cumulative Projections Cumulative NFE Achieved | Cumulative % NFE Achieved | 2019-20 | ' 879 726.21 82.62% | 2020-21 | Mt 1925 934.36 48.54% 2021-22 3202 1987.66 62.07% 2022-23 : 4759 i 3042.92 63.94% 2023-24 6575 |] 4134.43 62.87% Year Camulative Bro} jections Cumulative NFE Achieved | Cumulative % NFE Achieved 2024-25 1067 1251.46 117.29% (IV) Whether the Unit achieved Positive WFE (D) Other Information:

ILOA No. & Date ISEEPZ-SEZ/IA-I/NUS/APL/03/2013-14/12369 . [08०० 24.10.2013 [Validity of LOA [25.02.2029 Item(s) of manufacture/ Services Software Services Software Development Support (Date of commericement of production 26.02.2014 Execution of BLUT Yes Pending CRA Objection, if any [No Pending Show Cause Notice/ Eviction Order/Recovery| |Notice/ Recovery Order issued, if any INo FY Year No. of Employees [Male -32 [Female- 5 2023-24 Transgender 0 No. of employees (TOTAL- 37 ale -36 Female- 9 2024-25 Transgender 0 ITOTAL- 45 lArea allotted {in sq, ft.) 6469.11 Sq Ft. [Area available for each employee per sqft.

Female- 5 2023-24 Transgender 0 No. of employees (TOTAL- 37 ale -36 Female- 9 2024-25 Transgender 0 ITOTAL- 45 lArea allotted {in sq, ft.) 6469.11 Sq Ft. [Area available for each employee per sqft. basis (area /|___ 2023-24 174.84 Sq, Ft per employee na. of employees) 2024-25 143.75Sq. Ft per employee [24 2024-25 [Investment till date [Building 445.49 445.49 [Plant & Machinery 200.81 209.50 [Total 646.3 654.99 Per Sq. ft. Export during the FY Rs. 16941.89 Rs. 19343.16 per Sq, Ft, Lakhs per Sq. Ft, Lakhs Quantity and value of goods exported under Rule 34 (unutilized goods) BM |Value Addition during the monitoring period ‘alue addition is not applicable |Whether ail the APRs being considered now has been filed welt within the time limit, or otherwise. Yes, APR for the FY 2023-24 filed on 2023-24 30,09.2024 ILf no, details of the Year along with 19 of days delayed Yes, APR for the FY 2023-24 filed on 2024-25 29.09.2025 ito be given. Custont officer Verification Report (©) Reconciliation of Export & Import data. a. EXPORT Rs. in lakhs)

ith 19 of days delayed Yes, APR for the FY 2023-24 filed on 2024-25 29.09.2025 ito be given. Custont officer Verification Report (©) Reconciliation of Export & Import data. a. EXPORT Rs. in lakhs)

Figures reported in|| Figures as per Year/Period ||) APR (FOB Value) || ‘Trade Data Difference | Reason for Difference/Remark [We have noted an exchange 1212] ' । difference. . While ऋ८- 16१० | considered the exchange rates as| 1 per the RBI website , the rates} lreflected in NSDL appear 10 have| been sourced from a different] 2023-24 1095.09 1086.00 9.988 [platform. पु We have attached the datal i downloaded from the NSD. jportal for your ready reference, Along with details of the exchange| rate differences. We have noted an exchange rate| difference, While we have considered the exchange rates as| तु per the RBI website, the rates| leflected in NSDL appear to have|

fl 1251.46 1238.58 12.87 been sourced from a different] lplatform. We have attached the data downloaded from the NSDL) : lportal for your ready reference, ! lalong with details of the exchange 1 1 lrate differences. : IMPORT (RM & Capital Goods) | i 1 ! : i : ! (Rs. In Lakhs) ' i : | i i ' i H | Year! : ‘Figures hs Figures as per . Import | per APR | Trade Data Difference Period 2023-24 i |; ०० | 0.00 | ०० | || No Difference Raw: Materia 2024-25 os Zon 0.00 | 200 | | - | No Difference | i Year/ ‘4 Fi : Higures ag per/Figures as per .

rade Data Difference Period 2023-24 i |; ०० | 0.00 | ०० | || No Difference Raw: Materia 2024-25 os Zon 0.00 | 200 | | - | No Difference | i Year/ ‘4 Fi : Higures ag per/Figures as per . ‘Import "APR Trade Data Difference Period | [ooo |

1 1 |_- | ith 2023-24 ‘Capital | 0.00 | | _०० | No Difference 0०१5 [eno | T 2024-25 | ८ 1. 0.00 | | ०७ | | - | No Difference i i i | a । (7) Bond cum Legal Undertaking (BLUT) (Rs. in Lakhs) : i i 1 [SY 2023-24 [oes i Total Bond-Cum | Legal 21.87 110.07 Indertaking | (BLUT} at धार beginning of, the 5 yeas block| period. : | 1 | । | 1

a Value of BLUT amount at the beginning of the Financial Year| (APR Monitoring period) pS | 110.07 a jWalue of Additional Bond-cum- Legal Undertaking (BLUT) executed during the Financial] \Year. Nil Nil The duty forgone on Goods/ Services imported or procured] during the Financial Year (should| include the GST foregone on DTA Iprocured goods/services) 11.58 8.42 Remaining Value of BLUT as at] [016 end of the Financial Year [(ii) + (६४0) - 6४). “1158 101.65 2023-24 2024-25 (5) [Details of pending Foreign! [Remittance beyond Permissible period, if any 'To cross-check the same and verify whether mecessary| permission from AD Bank / IRBI has been obtained. (H) (a) [Whether all softex has bee: filed for the said period.

d Permissible period, if any 'To cross-check the same and verify whether mecessary| permission from AD Bank / IRBI has been obtained. (H) (a) [Whether all softex has bee: filed for the said period. If no, \details thereof. ISO to also check whether unit 1188 obtained Softex| condonation from DC office IRBI and if approved, whether] they have filed such pending Softex. (0) |Whether all Softex has been certified, if so till which month| lhas the same been certified. 11 Inot, provide details of they Softex and reasons for} endency. Whether unit has filed any| Irequest for Cancellation ० | Softex, No (0) |Whether any Services provided ji nDTA/SEZ/EOU/STPFI etc. lagainst payment in INR in r/o} ITATES Unit during the period If yes, details thereof (year] [wise details to be provided)

(0 lis the unit sharing any df their] infrastructutes with other units| or are utilizing infrastructure 0 another unit' in the same or lother SEZ. | | H i
[6 so, details thereof, including| the details; of the unit with] [whom the! sharing is! being Imade, and the payment terms If approval: for shariig of common infrastructuré —_has| been obtained from UAG / DC office, thei date of UAC Approval letter to be indicated No Whether all DSPF for services procured (dpring the! said Imonitoring!' period | under] consideration has been filed by] the unit and whether the same has been} | processed for approval by' the SO Offide Under Process Under Process (0) |Whether unit has filed all DTA’ procurement! w.rt.

ideration has been filed by] the unit and whether the same has been} | processed for approval by' the SO Offide Under Process Under Process (0) |Whether unit has filed all DTA’ procurement! w.rt. the goods lprocured by! them during the monitoring | period for they relevant period. 1 1170, details thereof —_| [Details of] [the requelt IDs pending for|QOC. in respect of IDTA procurement on the date jof submission of monitoring report ut 1 No Has the unit set up any| jcafeteria / canteen / food court lin unit prentiges, । i If yes, whether permission] from UAC! / DC office has been issued, or otherwise] joffice has! been issued, or] jotherwise |: H bn 1 Whether प्रात has availed any, duty free goods / services for] setting up such facility? ५ i f i : If yes, whether unit has discharged | such duty !/ tax| benefit availed? details'to be given including amount of duty} tax recovered or yet) to be| recovered i i No (0) [Whether any: violation of any| [एम the provisions of law has 10881 noticed,/ observed by the] Specified Officer durivig the [08100 under monitoring i No

covered or yet) to be| recovered i i No (0) [Whether any: violation of any| [एम the provisions of law has 10881 noticed,/ observed by the] Specified Officer durivig the [08100 under monitoring i No

@®) Observations on Estate Division. Particulars Status NIL as on 06.03.2026 Labour Dues or Labour Cases NIL Validity of Lease Agreement Sub-lease agreement is Registered w.e.f. 26.05.2003 for 95 years Kindings 1५ This is the 501 year performance scrutiny 2023-24 for the block period 2019-20 to 2023-24 & f year erformance scrutiny 2024-25 for the block period 2024-25 to 2028-29. 2. @ The unit has achieved export revenue of Rs. 1095.99/- Lakhs as against projected export of Rs. 1820.00/- Lakhs Le. 60.22% during the period for FY 2023-24 @ The unit has achieved export revenue of Rs. 1251.46/- Lakhs as against projected export of Rs. 1070/- Lakhs i.e. 116.96 % during the petiod for FY 2024-25 3. ७. Cumulative Net Foreign Exchange Rs. 4134.43/- lakhs are positive for FY 2023-24 ® Cumulative Net Foreign Exchange Rs. 1251.46/- lakhs are positive for FY 2024-25. | [Pendency Foreign Currency Realization is NIL for the FY 2023-24 and 2024-25. 5. [There are No Labour dues/ cases, outstanding dues, pending against the unit. | [There is No CRA Objection pending. 7. Sub-lease agreement is Registered w.e.f. 26.05.2003 for 95 years | Outstanding Rent dues is NIL as on 06.03.2026 P| {There is No SCN pending. 10. [Value addition is not applicable 111. [The APR for the FY 2023-24 and 2024-25 has been filed within prescribed time & submitied on 30.09.2024 and 29.09.2025. 6.

6 P| {There is No SCN pending. 10. [Value addition is not applicable 111. [The APR for the FY 2023-24 and 2024-25 has been filed within prescribed time & submitied on 30.09.2024 and 29.09.2025. 6. Recommendation: eT के # के # के # के € क # के के के फे के +ैŽ कक अपर पके कट औ क ेƏ जे और मैप मे आज: हक हे के मेरे मे.

OFFICE OF THE DEVELOPMENT COMMISSIONER, SeeEREREREAE ES a. Proposal : Monitoring Performance of the Unit for the F.Y. 2024-25. Monitoring Performance of the respective units as specified in FSR's ९. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Iustruction/ Notification :- 285 FINAL SCRUTINY REPORT/ /2025-26 Name of the Unit: - M/s. Eternity Jewels Address: - G-11, G&J Complex-II, SEEPZ-SEZ, Andheri (E), Mumbai- 400096. Block period: - 2021-22 to 2025-26 Financial Year: - 2024-25 (4 th Year) e The proposal of performance of the APR for the period 2021-22, 2022-23 and 2023-24 was placed in the 205 th Approval Committee meeting held on 24.03.2026, wherein the Committee noted the monitoring performance of the Unit for the period 2021-22, 2022-23 and 2023-24, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee also directed the unit to © Action taken report : Directions of the Approval Committee Action taken if any. i. Initiate action for issuance of Show|SCN issued on 13.04.2026 Cause notice for delay in submission of APR for the period) 2021-22, 2022-23 and 2023-24 ii. Unit to clear the outstanding dues| of Rs. 1,39,996.17/- Letter issued to unit on 15.04.2026

.04.2026 Cause notice for delay in submission of APR for the period) 2021-22, 2022-23 and 2023-24 ii. Unit to clear the outstanding dues| of Rs. 1,39,996.17/- Letter issued to unit on 15.04.2026

(A): Observation on APR I. APPROVED Projections for the Fy 2021-22 to 2025-26 i (Rs. in Lakhs) Po ्ƌच्३़्ƌञ़यख़्झऊआ | 1 2021-22 | 20222 | 2023-24 | 20455 | 2025-26 Total /FOB value of export 1515.00 £969.50 2474.50 2979.50 3434.00 12372.50 FE Outgo ' 843,35 1078.18 1421.58 1809.92 1946.78 7099.81, IFES Y 671.65 891.32 1052,92 1169.58 1487.22 5272.69 II, Performance, as compared to proj ctions during the block period 2021-22 ta 2025-26 (Rs. in Lakhs) 1 १ Export, FE. OUTGO i ‘Raw Material CG. import Other : { outflow Projected Atctuat (Goods/Services) Year ; Projected ‘Actual Projected | Actual ‘Actual 2021-22 1515.00 1713.00 808.00 [| ०७ | [| 5» | [ 5७ | | 7४% | 02223 | एछऊ 9112.40 1035.25 ae | ०७ | 000 | 000 | 2023-24 2474.50 9512.46 1373.60 कफ | 70 | ० | ०७ | 02425 2979.50 8856.48 175740 saeco | ०7००७ | 000 | ०७ | Total 993850 | 2919429 || 497425 62845 | उठ | oo | 000 | I. Cunmlative' 'NFE achieved during the block period2021-22 to 2025-26

| 02425 2979.50 8856.48 175740 saeco | ०7००७ | 000 | ०७ | Total 993850 | 2919429 || 497425 62845 | उठ | oo | 000 | I. Cunmlative' 'NFE achieved during the block period2021-22 to 2025-26

(Rs. in Lakhs) Year Cumulative Projections! Cumulative NFE Achieved | Cumulative % NFE Achieved NFE 2021-22 671.65 115.50 17.19% 2022-23 1562.97 2733.67 174.50% 2023-24 2615.89 5792.37 221.43% 2024-25 4425.81 6464.77 146.06% IV. Whether the Unit achieved Positive NFE: Yes @) Other Information ILOA No. & Date 7/1 1/87/EPZ Dated:-10,01.1990 Validity of LOA 31.03.2026 Item(s) of manufacture/ Services IDIAMONDS, GOLD MOUNTINGS, PLAIN GOLD JEWELLERY, STUDDED GOLD JEWELLERY [Date of commencement of production _ [09.09.1991 [Execution of BLUT [Yes Pending CRA Objection, if any INo [Pending Show Cause Notice/ Eviction [No Order/Recovery Notice/ Recovery Order issued, if any 2024-25 Male | 10. ्ƌञ़ञ 1 [ख[ई[। Female 34 Total [44 jo. of employees

g CRA Objection, if any INo [Pending Show Cause Notice/ Eviction [No Order/Recovery Notice/ Recovery Order issued, if any 2024-25 Male | 10. ्ƌञ़ञ 1 [ख[ई[। Female 34 Total [44 jo. of employees

Area allotted (in sq.ft.) 1 7093.42 sq ft |Area available for each employee per sq. | | । | | if i
| | i ' I | | । | I if | i i} | 4 ft. basis (area/no. of'employees) I 161.21 sq. ft Investment till daté :|Financial Year 2024-25 [Building | |... 0.0.़्ƒ्ƌख शिÚक्षा & Machinery, 55.81 Tol | 55.81 Per Sq. ft. Export ; . (2024-25; during the FY IRs. 124854.16 Per Sq. ft. Quantity and value of goods exported lander Rule 34! : : ' (unutilized goods);

P| [Value Addition during the monitoring period {applicable for Gems & Jewelle (Units) 8.03% Whether all the APRs being gonsidere Inow have been filed well within the tine] limit, or otherwise. ' If no, details of the Year along with no days delayed to be'given. Submitted on 02.12.2026 Request ID (2425000041195) lo delay in submission ५7 | । | | (©) Reconciliation of Export & Import data, a, EXPORT |. (Rs. In Lakhs)

r along with no days delayed to be'given. Submitted on 02.12.2026 Request ID (2425000041195) lo delay in submission ५7 | । | | (©) Reconciliation of Export & Import data, a, EXPORT |. (Rs. In Lakhs)

Year/Peried Figures Figures as per Difference if | Reason for Difference/Remark unit) reported in Trade Data any APR (FOB Value) 2024-25 8856.43 (Self | | NA 8856.43 Deciaration by ७. IMPORT (RM & Capital Goeds including procurement done on [UT (from SEZ) basis. (Rs. In Lakhs} Year/ Import Figures as_| Figures as per (Difference if per APR Trade Data jany Period 2024-25 5209.60 | 5209.60(Self / NA Declaration by unit) Raw Material Year/ Lwport Figures as | Figuresas (Difference if per APR per Trade |any Period Data 2024-25 |Capital Goods pe poe | | | NA (F) Bond cum Legal Undertaking (BLUT) Sr. No. Particulars Pes 0) [Total amount of Bond-Cum-legal 123997360.75 lundertaking (BLUT) at the beginning of the 5 years bloc! [08100 (1) falue of BLUT amount at the 123997360.75 beginning of the Financial Year APR. monitoring period) (iti) falue of additional Bond cum legal BS ndertaking executed during the [APR monitoring period, if any

BLUT amount at the 123997360.75 beginning of the Financial Year APR. monitoring period) (iti) falue of additional Bond cum legal BS ndertaking executed during the [APR monitoring period, if any

(७) Details of pending Foreign Remittance [ts beyond Perinissible period, if any. i तु | | To cross-check the same mAb erify whether! necessary. permission from Bank / RBI nas been obtained. i (9) (a) hether all SOFTEX/SERF has been filed for. the said period? If no, details thereof. (8.00, 10 also check wliether ct has obtained ISOFTEX condonation from DC office/RBI land if approved, whether they Have filed such pending SOFTEX. | NA 0) |Whether all SOFTEX/SERF has been certified, if'so till which rie (० the same been certified? If not, provide details of the ISOFTEX nd reasons for pendency. NA Ke) Whether unit has filed’ any request for Cancellation of SOFTEX/SERF NA (00) Whether |: any Services [provided in| IDTA/SEZ/EOU/STPI etc. against payment in| JINR in r/o ITATES Unit during the period? ILf yes, details thereof (year wi ९ details to bel (7) provided). | I IIs the unit:sharing any of their infrastructures jwith other units or are utilizing infrastructure lof another unit in the same or other SEZ? If so, details thereof, including the details of ithe unit with whom the sharing|is being made, land the payinent terms.

its or are utilizing infrastructure lof another unit in the same or other SEZ? If so, details thereof, including the details of ithe unit with whom the sharing|is being made, land the payinent terms. i If approval for sharing of comnfon infrastructure has beext obtained from UAC / IDC office; the date of UAC / Approval letter Ito be indicated? ' No ag |Whether all DSPF for services procured \during the: said monitoring peribd under consideration has been filed Ske unit and. *hether the same has been. prog essed for approval by the SO Office? | a) hether unit has filed.all DTA procurement tt. the goods procured by them during the onitoring period for the relevant period? If no, details thereof. . | [Details of' the request IDs pending for OOC lin respect of DTA pro¢urement|on the date of submission of monitoring 7000

(0४) Has the unit set up any cafeteria / canteen / food court in unit premises? If yes, whether permission from UAC / DC. loffice 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? IIf yes, whether unit has discharged such duty / tax benefit availed? Details to be given including amount of duty / tax recovered or ret to be recovered? No (0) |Whether any violation of any of the provisions| lof law has been noticed/observed by the Specified Officer during the period under Imonitoring? (83) Observations on Estate Division. Particulars Status ‘Outstanding Rent dues Ouistanding rent dues have not yet been received from the accounts section.

icer during the period under Imonitoring? (83) Observations on Estate Division. Particulars Status ‘Outstanding Rent dues Ouistanding rent dues have not yet been received from the accounts section. [Labour Dues or Labour Cases NIL Registered w.e.f 01.04.2021 to 31.03.2026 Findings fe] APR 2024-25 is the 4 year of the block period 2021-22 to 2025-26, 2. ‘he unit has achieved export revenue of Rs. 8856.43 Lakhs as against projected export o: Rs. 2979.50 Lakhs i.e. 297.25% during the period for FY 2024-25. 3. (Cumulative Net Foreign Exchange for the F.Y 2024-25 i.e. Rs. 6464.77 is positive. | fo. of [Area allotted {in sq. ft.): -7093.42 sq. ft. employees Male 10 Female 34 ..||_॒ ्ƌ्ƌज़ख उजखख उझ़ऊ[। Total 8 __ | 5. [The unit has submitted value addition statement from CA M/s Surana Jain & Co, wherein it] lis certified that the Value Addition during the financial year 2024-25 is 8.03% जा here is no CRA Objection pending. e. 9. | |There is no SCN pending. Recommendation: The proposal of the

| |The export and import] amount are self-declared by the unit. As per DC Sir’s instructions, 016 limport and export data for FY 2004-25 should be obtained from the unit and will be considered [98826 on its self-declaration. I

[The APR for the FY 2024-25 has been filed within stipulated time as it filed on 02.12.2026. Verification report is: pending from Custom Section, SEEPZ-SEZ. i 12. i if units based on the © FSR in terms of Rule 54 of SEZ Rules, 2006 is submitted to the Approval Committee for consideration.

Verification report is: pending from Custom Section, SEEPZ-SEZ. i 12. i if units based on the © FSR in terms of Rule 54 of SEZ Rules, 2006 is submitted to the Approval Committee for consideration.

FREE REE EER IRE a, Proposal: Monitoring Performance of the Unit for the F.Y. 2023-24 and 2024-25, Monitoring Performance of the respective units as specified in FSR's. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- है, Other Information: - bh 209 FINAL SCRUTINY REPORT/ 12025-26 Name of the Unit: - M/s. Gesswein Trading Pvt. Ltd. Address: - Basement No.3, SDF-VI, SEEPZ-SEZ, Andheri (East), Mumibai-400096 Hinancial Year: - 2023-243 1d Year) 2024-25(4th Year) “oa es © The proposal of performance of the APR for the period 2021-22 & 2022-23 was placed in the 183 "d Approval Committee meeting held on 07.02.2024, wherein the Committee noted the monitoring performance of the Unit for the : period 2021-22 & 2022-23, as the export and import data for the period 2021-22 & 2022-23 was retrieved from NSDL se for cross verification with data submitted by them was found satisfactory. 0. Decision: - After deliberation, the committee noted the performance of the unit for the period 2021-22 & 2022-23,.as . the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006.

r deliberation, the committee noted the performance of the unit for the period 2021-22 & 2022-23,.as . the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules, 2006.

(3): Observation on APR ft La हु) APPROVED Projections (Rs. In Lakhs) [ 2021-22 | | 2022-23 2023-24 2024-25 | 2025-26 Total FOB value of 2150.00.. | | 2425.0 2650.00 2825.00 3200.00 13250.00 \export IFE Outgo 1841,50-. | | 2066.5] 2241.50 2366.50 | 2665.50 | 1118150 INFE 308.50 "358.50 408.50 458.50 534,50 2068.50 | ‘ i | (1): Performance as compared 10 projections during the block period 2023-22 to 2025- 6. tt 1 | ह (Rs, In Lakhs) (Export | | FE ouTco—s*” OUTGO : | | Raw “aera €.G. import Ofer Proje ted Actuat (Goodsi Services}

Year ie | Projected Actual Projected | Actual Actual 2021-22 | 2150/00 3171.81 1830 2818.50 5.00 | 0.00 | | 0.00 | 2022-25 2425.00 3711.51 2055 3491.16 5.00 | 0.00 | | 0.00 | 2023-24 2650:00 4879.67 2230 4339.08 5.00 | 0.00 | | eco | 2024-25 | 2825.00 6291,29 2355 5830.90 5.00 | 0.00 | | 0.00 | 2025-26 3200.00 | _- ||

2640.00 | - | 15.00 | - | | _- | Total 13250,00 18054,28 11110.00 | 16479.64 35.00 | 0.०0 | | 0०00 | i GD) Cumulative NFE achieved during 16 block period 2021-22 to 2025- re if 26 | ैŽ । (Rs.

0.00 | - | 15.00 | - | | _- | Total 13250,00 18054,28 11110.00 | 16479.64 35.00 | 0.०0 | | 0०00 | i GD) Cumulative NFE achieved during 16 block period 2021-22 to 2025- re if 26 | ैŽ । (Rs. In Lakhs) Year न शकमपाक शाम (पा NF का Cuntulative % NFE Achieved 2021-22 1308.50 _| 500.38 162,19% 2022-23 ‘667.00 | 939-44 140.84% 2023-24 1107550 1427.37 132.71% 2024-25 1534.00 _| 2029.64 132.31% (IV) Whether the Unit athieved Positive re Yes ri |

(9) Other Information: IL‘DA No. & Date |Seepz-Sez/NUS/APL/GI/26/TRADIND/04-05/2591 Dated: 03.04.2006 ‘Validity of LOA 31.03.2026 Ttem(s) of manufacture/ Services Alloys, Wax rubber moulds, Findings mountings 0: Gold Platinum Silver, Master models, Consumables, tools stores and spares, finishing, and Polishing items| : related to jewellery Industry, Machinery &| [Equipment’s casting, tumbling, burnout Furnace, injectors, polishing motors, investment mixers, lultrasonic cleaners, Imaging system, dust collectors, flex shaft motors, vacuum pumps, Enameling, ff electroplating, Measuring Instruments, gem testing हु instruments, Calipers, gauges, Weighting scales, Joupes inspection and quality checking instruments| Jewellery . display/packing materials, boxes, Trays (within the same annual capacity) i Date of commencement of production 06.07.2006 ‘“xecution of BLUT Yes Pending CRA Objection, if any Yes Pending Show Cause Notice/ Eviction|No lOrder/Recovery Notice/ Recovery Order issued, i lany 0. of employees IY Year No. of Employees ve 2023-24 21 2024-25 19 ‘Area allotted (in sq.

any Yes Pending Show Cause Notice/ Eviction|No lOrder/Recovery Notice/ Recovery Order issued, i lany 0. of employees IY Year No. of Employees ve 2023-24 21 2024-25 19 ‘Area allotted (in sq. ft.) 8417 Sq Ft. Area available for each employee per Sq.ft. basis (area / no. of employees) aks 2024-25 443 Sq. Ft per employee 2023-24 400.80 Sq, Ft per employee Bs 2023-24 2024-25 Anvestment tilldate [Building [000.. 090... | fe Plant & Machinery 000 ... 90% ॒ /॥& ey TOTAL bo foo | Per Sq. ft. Export during the FY Rs.57973.98 per Sq. Ft. |Rs.74745.03 Sq. Ft.

Lakbs Lakhs ‘Guantity and value of goods exported under Rule 34 |NIL 'tilized goods) Value Addition during the monitoring period Ni 1४०७, APR for the FY 2023-24 filed on eye 25.09.2024 Whether all the APRs being considered now have 2023-24 been filed well within the time limit, or otherwise. Request id- 242400016342 df-na, details of the Year along with ne of days ves, APR for FY. 2024-25 field on dlayed being given. 2024-25 (08.09.2025 : Request id- 242500014864 Custom Officer Verification Report

400016342 df-na, details of the Year along with ne of days ves, APR for FY. 2024-25 field on dlayed being given. 2024-25 (08.09.2025 : Request id- 242500014864 Custom Officer Verification Report

£ | ai i (7) Reconciliation of Export & Import] data, £ Li a}EXPORT- | Ba he I ie Li i} rt Figures reported दिj : i ‘igures as per हिĄ Ry Year/Period |! in APR G{OB Trade Data Reason for Difference/Remark 17. Walue) Add: 1. Purchase return of goods as Iper APR Report considered as exporis as per Shipping Bill. Vide SEZ Req —1D252301874510, 1252301874672, 252303527221,252304033380, 25230403367 1,252304034150, छः : i 252400479940,252400479940, ii : 252400479940, 252400479940, fa 252400619240 =Rs. 65.35 2023-24 4879.67 156.13 2. Handling, Bank Charges and । Clearing, Forwarding, Custodian| i Charges = 0.62 । ' Less: Ttems Included in APR i Report but not included in shipping Bill 1.FOB Value of Deemed Export i H (Intra ‘SEZ Transfer 4612.43, Zone ' ' to Zone 130.14, DTA Sales 100% IEOU 46.94) = (4789.51) |Add: Items not included in APR Report but included in shipping bill | :

Purchase return of goods 33,57
Exchange Rate Diff (0.58) (Less: Items included in APR Report but not included in shipping bill 2024-25 © 6291.29 | 60.83 FOB Value of Deemed Export 1, Intra SEZ Transfer 6063.20 “~ 2, Zone to Zone 186.79 te ॥

100% EQU 13.46 re i } b) IMPORT (RM & Capital Goods) 1 1 | । i | | I | । i (Rs. In Lakhs) हारा | ‘Year! Figures tener 4 i Import | as pey T ९ d Period APR} | rade les | Data

.79 te ॥ 3. 100% EQU 13.46 re i } b) IMPORT (RM & Capital Goods) 1 1 | । i | | I | । i (Rs. In Lakhs) हारा | ‘Year! Figures tener 4 i Import | as pey T ९ d Period APR} | rade les | Data

Add: Items Included in APR Report but not included in Customs SEZ Online Report 1, Actual Freight paid in India for FOB shipments=26.88 2. Exchange Rate Difference=00.14 Less: Items not Included in APR Report but included in Customs NSDL Data Report Freight charges mentipned in BOE = (22.41) Insurance mentioned in BOE= (01.80) Shipment for Samples= (00.18) Purchase return of Goods as per APR Report considered as exports as per Shipment Bill. SEZ Request ID: : 25230352721 ,2523040333 80,25230403367 12523040341 50,252400479940,2524084 (66.46) : 5. Handing, Bank, Discount Charges= (04.90) कु 2923- 4 4339.0814407.81 मी ४ ४२ ० Raw IMaterial| Add: Items included in APR Repost but not included in NSDL & ICGATE data . Actual Freight Paid in India for FOB Shipments= 34.29 2. Purchase Zone to Zone= 05.96 we 1,259: Items not Included in APR Report but included in NSDL & IC gate data 2024- 25 5830.90/5866.38 . Fright charges mentioned in BOE 34.30 . Insurance mentioned in BOE 2.62 Samples received 0,15 Purchase return of goods as per APR Report 33.57 Purchase Retum Freight 0.63 . Exchange rate Difference 0.08 . Handling & Bank Charges 4.38 NAN ७० [७ '- i i Be Bond cum Legal Undertaking (BLUT) (Rs.

Purchase return of goods as per APR Report 33.57 Purchase Retum Freight 0.63 . Exchange rate Difference 0.08 . Handling & Bank Charges 4.38 NAN ७० [७ '- i i Be Bond cum Legal Undertaking (BLUT) (Rs. in Lakhs) ;| 2023-24 [2024-25 i | \Total Bond-Cum Legal Undertaking 1034.19 1034.19 mn Remaining Value of BLUT given by entity at 4920-11 3988.14 ithe start of the Financial Year. iii; [Value of Additional © Bond-cum-Legal Undertaking (BLUT) executed during the po | | _ | Financial Year. iy. |The duty forgone on Goods/ Services imported) lor procured during the Financial Year (should 2 1134.88 include the GST foregone on DTA procured 932.57 हु goods/services) v \Remaining Value of BLUT as at the end of the Financial Year [(ii) + (iti) - (iv)]. 3988.14 2853.26

2023-24 2024-25 (G) Details of pending, Foreign Lg beyond Permigsible period, if any ‘To cross-chéeck the same 0. verify whether necessary permission from AD Bank / RBI has been obtained. Nil Nil 18) (a) Whether all sdftex has been filed for the said period. If not, details therdof. So, also check:whether units have obtained Softex condonation from DC office / RBI and| if approved, whether they have | filed such lpending Softex.! NA NA es) Whether all Softex has been certified, if so. till which month has the same bed certified, If not, provide details of Softex dnd reasons for pendency. | NA NA (ec) Whether unit :has filed any request fo: NA NA \Cancellation of Softex | provided — in| Whether any, Services IDTA/SEZ/EOU/STPI etc. कब payment| in.

oftex dnd reasons for pendency. | NA NA (ec) Whether unit :has filed any request fo: NA NA \Cancellation of Softex | provided — in| Whether any, Services IDTA/SEZ/EOU/STPI etc. कब payment| in. INR in r/o TWITES Unit during the period. If yes, details thereof (year wise details to be} Iprovided} i NA NA 18 the unit sharing any of their infilastractures| ith other units or are they utilizing! infrastructure of another unit in | same 0०7! lother SEZ. If so, details thereof, including the details o: the unit with whom the sharing is heing made, land the payment terms =| | if | If approval for sharmg common] infrastructure has been obtained to UAC | IDC: office, the} date of UAC /Approval letter] ito be indicated, No NA NA No NA NA [Whether all DSPF for | services procured) during the said monitoring period unde consideration has been filed by ye unit and] twhether the same has been processed fo approval by the SO Office! | Under Process Under Process i) Whether unit has filed all’ DTA procurement wart. the goods ‘procured by them |during the Imonitoring period for the relevant | eriod, 1 i If no, details thereof ey [Details of the request 108 pending for OOC} lin respect of DTA procureinent on the date 0; NIL NIL submission of monitoring feport i | i} I ia 1 Vi i ii i | i i \

If no, details thereof ey [Details of the request 108 pending for OOC} lin respect of DTA procureinent on the date 0; NIL NIL submission of monitoring feport i | i} I ia 1 Vi i ii i | i i \

cm Has the unit set up any cafeteria / canteen /INo food court on unit premises. If yes, whether permission from UAC / DC] office has been issued, or otherwise office has INo been issued, or otherwise Whether unit has availed any duty-free 20005 / 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| lyet ta be-recovered IA INA. mi @ Whether any violation of any of the| { iprovisions of law has been noticed / observed] No No H 'ए the Specified Officer during the period junder monitoring | (8) Observations on Estate Division. Particulars Ps staees | ftstanding Rent dues Rs. 7900.24 as on 10.03.2026 Labour Dues or Labour Cases ‘NIL. Pending for Execution — 20.02.2025 to 31.03.2026 हिĄ Findings This is the 374 & 4th year performance scrutiny for 2023-24 & 2024-25 for the block period 2021-22 10 2025-26. The unit has achieved export revenue of Rs. 4879.67/- Lakhs as against projected export of Rs. 2650.00 Lakhs i.e184.13% during the period for FY 2023-24 The unit has achieved export revenue of Rs. 6291.29 /- Lakhs as against projected export of Rs. 2825.00 Lakhs ie 222.70 % during the period FY 2024-25. -|Cumulative Net Foreign Exchange Rs. 1427.37/- lakhs are positive for FY 2023-24. Cumulative Net Foreign Exchange Rs.

projected export of Rs. 2825.00 Lakhs ie 222.70 % during the period FY 2024-25. -|Cumulative Net Foreign Exchange Rs. 1427.37/- lakhs are positive for FY 2023-24. Cumulative Net Foreign Exchange Rs. 2029.64/- lakhs are positive for FY 2024-25. \Pendency Foreign Currency Realization is NIL for the FY 2023-24and 2024-25. ‘There are No Labour dues/ cases, outstanding dues, pending against the unit. (Outstanding Rent dues Rs. 7900.24 as on 10.03.2026

Sub-lease agreement is Pending for Ex yeution- 20.02.2025 to 31.03.2026 [There is No SCN pending. | 5 [Value addition is not applicable, i i 1. i The APR for FY 2023-24 has been filed within prescribed time & submitted on 25.09.2024 [The APR for FY 2024-25 has been sil within prescribed time & submitted on 08.09.2025. Verification report from custom officer| ne 1 i । Verification report from custom officer| dtd. 16.01.2026 (2023-24) dtd. 22.04.2026(2024-25). 3. {The unit has given Self declaration lett x dtd. 22.04.2026 for the F.Y. 2024-25. “. Recommendation: | “Fhe proposal of the units based on the Ft i i(हिĄ हक i i SR in terms of Rule 54 of SEZ Rules, 2006 is submitted to the Approval ERRERRER LARS EE कफ के के जे के के RE REA ER ER रे के के कै ERE कै के के

proposal of the units based on the Ft i i(हिĄ हक i i SR in terms of Rule 54 of SEZ Rules, 2006 is submitted to the Approval ERRERRER LARS EE कफ के के जे के के RE REA ER ER रे के के कै ERE कै के के

Seri rr re rey a. Proposal : Monitoring Performance of the Unit for the F-Y. 2024-25. c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification १० 210 FINAL SCRUTINY REPORT/ 2025-26 Name of the Unit: - M/s. H K Designs India LLP Address: - Unit No.113, SDF IV , SEEPZ-SEZ, Andheri (2), Mumbai 400096 Block period: = 2021-22 to 2025-26 Financial Year: - 2024-25 (4% Year) Details of Previous Monitoring:- © The proposal of performance of the APR for the period 2023-24 was placed in the 205 th Approval Committee meeting held on 24.03.2026, wherein the Committee noted the monitoring performance of the Unit for the period 2023-24, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee also directed the unit to- \Directions of the Approval Committee ‘Action Taken if any

Initiate action for issuance of Show Cause Notice for Delay in submission of APR for the period 2023-24, न File is in Process
Unit to pay the outstanding dues of Rs. 1,07,625.34/-at the earliest

Initiate action for issuance of Show Cause Notice for Delay in submission of APR for the period 2023-24, न File is in Process 2. Unit to pay the outstanding dues of Rs. 1,07,625.34/-at the earliest

1, APPROVED Projections for the ey 2021-22 to 2025-26 1 (Rs. In Lakhs) [2024-22 2222 [2023-24 | 2024-25 [2028-26 =| वर्ण&न FOB value of export 7500.00 18375.00 19293.75 20258.44 2271.36 9698.55 i FE Outgo है _ 1200.00 1174650 12315 83 12924.37 13558.58 61745.28 INFE (6300.00 6628.50 6977.93 7334.07 TAIT 34953.27 | Ve 1 i पु I : । हे | ! : i पु । : । i i IL. Performance'as compared to projdctions during the block period 2021-22 to 2025- 26. ! | Qs. In Lakhs) Export j EE. 0060 ‘Raw Material C.G. importIUT Other outflow Projected Actual | {Goods/Services) Year || Projected Actual Projected | Actnal Actaal 2021-22 17500.00 35678.68 1130.00 2892135 35.00 | | [20 | 2022-23 12375.00 59506.82 1686.50 3972.90 25.00 85.54 | ०४ | 2023-24 19293.75 22298.12 12270.83 18805.69 20.00 5.86 | °° | 2024-25 20258.44 areos.as कस 17298.47 | 2०0 | | 58 | | ००0 | Total 75427.19 | 145292.07|| 47850.14 | 104748.41| 100.00 | 96.97 | 0.00 |

93.75 22298.12 12270.83 18805.69 20.00 5.86 | °° | 2024-25 20258.44 areos.as कस 17298.47 | 2०0 | | 58 | | ००0 | Total 75427.19 | 145292.07|| 47850.14 | 104748.41| 100.00 | 96.97 | 0.00 |

Ii. Cumulative NFE achieved during the block period2021-22 to 2025-26. Qs. In Lakhs) Year Cumulative Projections | Cumulative NFE Achieved | Cumulative % NFE Achieved NFE 2021-22 6300.00 4159.16 66.02% 2022-23 12928.50 15052.76 116.43% 2023-24 19906.43 19978.67 100.36% 2024-25 27240.50 25682.57 94.28% IV. Whether the Unit achieved Positive NFE: Yes @®) = Other Infermation: ILOA No. & Date Dated 16.09.2004 ISEEPZ-SEZ/LA(I/NUS/APL/GJ-21/04-05/7577 \Validity of LOA 31.03.2025

Item(s) of manufacture/ Services Brass Jewellery Studded with Diamond, Rough| (Diamond, PS & SP Stones, CZ and combination thereof, Gold Jewellery Studded with -Diamond,] Rough Diamond, PS & SP Stones, CZ and] combination thereof, Jewellery Containing Gold Chain of 3,4,5,6,7,8kt and above, Jewellery Containing Gold Findings of 3,4,5,6,7,8kt} land above, Making Gold, Silver, Platinum chains as iper size from chain rolls, Palladium Jewellery! Studded with Diamond, Rough Diamond, PS & SP; Stones, CZ and combination n thereof, Plain &| Studded Titanium Jewelry and combination thereof, ‘Plain & Studded Gold, Silver, Platinum, Palladium, ‘Titanium & Brass Jewelry for repair and retum| manufatured by Third Other Party, Plain and Studded Brass jewelry and combination, Plain and| studded Brass Jewelry with Leather and Rubber| Cord, Plain and studded Gold Jewelry with Leather|

retum| manufatured by Third Other Party, Plain and Studded Brass jewelry and combination, Plain and| studded Brass Jewelry with Leather and Rubber| Cord, Plain and studded Gold Jewelry with Leather| land Rubber Cord, Plain and Studded jewelry of Steel] (Dial Scraps Components etc and- Combination! Ithereof, Plain and studded Palladium Jewelry with Leather| land Rubber Cord, Plain and studded Platinum) Jewelry with Leather and Rubber Cord, Plain and] studded Silver Jewelry with Leather and Rubbe Cord, Plain and studded Titanium Jewelry with \Leather and Rubber Cord, PLAIN GOLD) JEWELLERY, PLAIN STUDDED COMBINATION JEWELLERY, PLAIN STUDDED JEWELLERY WITH COPPER ZINC IBASED ALLOYS BRASS 5 percent of FOB value lof export of previous year, PLAIN STUDDED PALLADIUM JEWELLERY,PLAIN STUDDED PLATINUM JEWELLERY,PLAIN STUDDED SILVER JEWELLERY, Platinum Jewellery Studded with Diamond, Rough Diamond, PS & SP Stones, CZ and| combination thereof, Silver Jewellery Studded with] Diamond, Rough Diamond, PS & SP Stones, CZ and) combination thereof, Studded Brass Jewelry with ‘Glass Lense, Studded Diamond Precious and Semi Precious Stones Studded Jewelry with Ceramic] (Components, Studded Diamond Precious and Semi Precious Stones Studded Jewelry with Wood| Components, STUDDED GOLD JEWELLERY, Studded Gold Jewelry with Glass \Lense, Studded Palladium Jewelry with Glass lLense, Studded Platinum Jewelry with Glass Lense, Studded Silver Jewelry with Glass Lense, Titanium| Jewellery Studded with Diamond, Rough Diamond,] IPS & SP Stones, CZ and combination thereof

Glass lLense, Studded Platinum Jewelry with Glass Lense, Studded Silver Jewelry with Glass Lense, Titanium| Jewellery Studded with Diamond, Rough Diamond,] IPS & SP Stones, CZ and combination thereof [Date of commencement of preduction 27.03.2006 [Execution of BLUE Yes |Pending CRA Objection, if any S| [Pending Show ' Cause Notice/ |Eviction|No lOrder/Recovery ' Notice/ Recovery Order] issued, if any '

a. Projected employment for the block period b. No. of employees Male:- 204 |Female:- 52 (Total:- 256 |Area allotted (in sq. ft.) 7222.58 Sq. Ft. Value Addition during the monitoring period |Area available for each employee per sq.ft.) 28.21 Sq Ft. basis (area / no. of employees) [Investment till date (Building 19.81 Plant & Machinery 804.40 TOTAL 824.21 Per Sq. ft. Export during the FY IRs. 385021.00 per Sq. Ft. Quantity and value of NIL goods exported under Rule 34 (unutilized goods) 25.65% |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. 2024-25- Yes, (The APR for the FY 2024-25 has been filed within time. Submitted on 19.11.2025 {E) Reconciliation of Export & Import data. a. EXPORT (Rs. in lakhs)

th no of days delayed to be given. 2024-25- Yes, (The APR for the FY 2024-25 has been filed within time. Submitted on 19.11.2025 {E) Reconciliation of Export & Import data. a. EXPORT (Rs. in lakhs)

Year/Period |: Figures; | Figures asper | Difference Reason for difference/remark | ‘reported ih Trade Data submitted by the unit, | APR (FOB | Value) ' 1 ‘ | 2024-25 27808.45. 27808.45 (Self | oe | [A | ! | Deglaration} । i i b. IMPORT i i. Capital Goods : I (Rs. In Lakhs} | Year/ Figures as per | Figures as per |Difference APR Trade Data submitted by the unit. Period. | | 2024-25 15.04 | 35.04 (er | ० | NA Declatation) 1 | ‘
ii. IMPORT (RM) : (Rs. In Lakhs) | Year/ Figures as per Figures asper| Difference | APR. Trad¢ Data submitted by the unit. Period | 2024-25 1:7298.47 Declan) | । NA Declatation) | । i 1 1 1 1 ®) Bond cum Legal Undertaking LUT) i i हु 1 ' ' 2024-25 i \Total Bond-Cum Legal Undertaking 2329.85 | | [Remaining Value of BLUT giv en by entity at the start of the 8654.99 [Financial Year. : i पु i | F Value of Additional Bond-cumLegal Undertaking (BLUT) |_ | executed during the Financial Yjear. |

aining Value of BLUT giv en by entity at the start of the 8654.99 [Financial Year. : i पु i | F Value of Additional Bond-cumLegal Undertaking (BLUT) |_ | executed during the Financial Yjear. |

KG) [Details of pending Foreign Remittance} [beyond Permissible period, if any. (To eross-check the same and verify; whether necessary permission from AD) iBank / RBI has been obtained. (छ) (a) [Whether all SOFTEX/SERF has been filed for the said period? If no, details thereof. (8.0, to also check whether unit has| obtained SOFTEX condonation from DC] loffice/RBI and if approved, whether they] Ihave filed such pending SOFTEX.) 0) |Whether all SOFTEX/SERF has been| certified, if so till which month has the| same been certified? If not, provide details) lof the SOFTEX and reasons for pendency. (० (Whether unit has filed any request for! \Cancellation of SOFTEX/SERF Not Applicable for Gems and Jewellery Units [00 hether any Services provided in| DTA/SEZ/EOU/STPI etc.

asons for pendency. (० (Whether unit has filed any request for! \Cancellation of SOFTEX/SERF Not Applicable for Gems and Jewellery Units [00 hether any Services provided in| DTA/SEZ/EOU/STPI etc. against payment) in INR in r/o IT/ITES Unit during the jperiod? If yes, details thereof (year wise details to} be provided). (०) Hs the unit sharing any of ४1० infrastructures with other units or are| tilizing infrastructure of another unit in the| same or other SEZ? f so, details thereof, including the details off he unit with whom the sharing is being Imade, and the payment terms. ff approval for sharing of common infrastructure has been obtained from UAC| DC office, the date of UAC / Approval! letter to be indicated? NO ether all DSPF for services procured] during the said monitoring period under} consideration has been filed by the unit andj whether the same has been processed for] approval by the SO Office?

KL) |Whether unit has filed all DITA procurement} Yes "1.60.

itoring period under} consideration has been filed by the unit andj whether the same has been processed for] approval by the SO Office?

KL) |Whether unit has filed all DITA procurement} Yes "1.60. the goods procured by them during Ihe mionitoring period Sr the relevant period? : | lif no, details thereof. i (01) [Details of the request IDs oe ding for 0001 No lin respect of DTA procurement on the date lof submission of monitoring report (0४) Has the unit set up any cates / canteen | No food court in unit premises’ If yes, ‘whether permission from UAC / DC} loffice has been issued, or otherwise office as been issued, or, otherwise? Whether unit has, availed) any duty free] goods / services fot setting up such facility? if yes, whether unit has discharged such| duty / tax benefit availed? details to be| given | including ,amount, of duty /tax| lrecoveted or yet to'be recovered? (0) [Whether any vidlation cf any of the! NO provisions of law has been zloticed/observed by the: Specified Officer dring the period junder monitoring? | KP) Detaild regarding Value and duty foregone| NO ion services procured from DTA during the APR monitoring period =i {B) Observations on Estate Division Particulars Status : Net submitted (Labour Dues or Labour Cases

Me | [Validity of Lease Agreement [Registered w.e.f 01.04.2021 to 31.03.2026

[APR 2024-25 is 40 of thé block period 2021-22 to 2025-26. 2. |The unit hag achieved export revenue of Rs. 2780845 Lakhs as against projected export of Rs20258.447.¢, 137.27% for the FY 2024-25, 4.

[APR 2024-25 is 40 of thé block period 2021-22 to 2025-26. 2. |The unit hag achieved export revenue of Rs. 2780845 Lakhs as against projected export of Rs20258.447.¢, 137.27% for the FY 2024-25, 4. Cumulative Net Foreign Exchange|for the 2024-25 is Rs,25682.57 Lakh is positive.

There is no SCN is pending. |The unit has submitted value addition statement the financial year 2024-25 is 25.65% There is no pending Foreign Remittance beyond Permissible period. eT ap aye The APR for the FY 2024-25 has been filed within prescribed time & submitted on 19.11.2025, as per the| letter dated 29 September 2025 issues by MoC&I. a 6 export and import amount are self-declared by the unit. As per DC Sir’s instructions, the import and export data for FY 2024-25 should be obtained from the unit and will be considered based on its self} declaration. Recommendation: के FOR RR TOR TORI ANTES I I II IRI RR REE

ANDHERE (EAST), MUMBAI rrrrrrrrertr rs a. Proposal: Monitoring Performance of the Unit for the F.Y. 2024-25. Monitoring Performance of the respective units as specified in FSR's c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- 0. Other Information: - Qty FINAL SCRUTINY REPORT/ = /2025-26 Name of the Unit: -M/s.

ve units as specified in FSR's c. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- 0. Other Information: - Qty FINAL SCRUTINY REPORT/ = /2025-26 Name of the Unit: -M/s. Infinx Services Private Limited Address: - Unit No.5, SDF-I, SEEPZ-SEZ, Andheri (E) Mumbai - 400096 Financial Year: - 2024-25 (4 Year) Details of Previous Monitoring:- © The proposal of performance of the APR for the period 2020-21 to 2023-24 was placed in the 208 Approval Committee meeting held on 19.08.2025, wherein the Committee noted the monitoring performance of the Unit for the period 2020-21 to 2023-24, as the export and import data for the period 2020-21 to 2023-24 was retrieved from NSDL for cross verification with data submitted by them was found satisfactory, हर ® Decision: - After deliberation, the Committee noted the performance of the unit for the period 2020-21 to 2023-24, as the Unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The committee also directed Directions of the Approval Committee Action taken if any. The unit to clear outstanding dues of Rs.|As per report submitted by finance section} 38,361.02/- here is outstanding dues is Rs. 21,28,196.31/. las on 18.03.2026

al Committee Action taken if any. The unit to clear outstanding dues of Rs.|As per report submitted by finance section} 38,361.02/- here is outstanding dues is Rs. 21,28,196.31/. las on 18.03.2026

i i 3, APPROVED projections during de block period 2021-22 to 2025-26 : (Rs. In Lakhs) I [rr ' | 2021-22 | 2022-23 | 2023-24 2024-25 2025-26 Total IFOB value of export 900. 918 936 964 993 4711 IFE Outgo . 145 147 149 151 155 FAT INFE. 755 खा 787 813. 838 3964 (7) Performance as:compared to projections during the block period 2021-22 to 2025-26 ! (Rs. In Lakhs} Export FE. OUTGO पु Raw Material C.G. import/UT Other outflow rn Actual (Goods/Services) Year ut ' Projected Actaal Projected | Actual | Actual | 2021-22 | | 900° | 880.00 5.00 | ००७0 | 50 | 0.00 | 0.16 2022-23 918 912.04 | 5.00 | 0०0७ | 50 | 0.00 | 3.13 2023-24 936 1019.57 | 5.00 | ५.७" | 50 | 0.00 | 0.05 2024-25 954 1236.40 5.00 | 000 | 50 | 0.00 | | 0.01 | Total 3748 4048.01 20.00 [900 | 200 | 000 | 3.37 1 1
शा) Cumulative NFE achieved during thp block period2021-22 to 2025-26 (Rs. In Lakhs) . i Year Cumulative Projections | Cumulative NFE Achieved | Cumulative % NFE Achieved NFE H 2021-22 j 758.60 शिÚया 116.25% 2022-23 : 1526.00 1784.80 + 116.96% 2023-24 |. 2313.00 2802.89 121.18% | mes | 3126.00 4038.56 129.19% | | | | T ॥ i I | i i i i | ln

E Achieved NFE H 2021-22 j 758.60 शिÚया 116.25% 2022-23 : 1526.00 1784.80 + 116.96% 2023-24 |. 2313.00 2802.89 121.18% | mes | 3126.00 4038.56 129.19% | | | | T ॥ i I | i i i i | ln

(IV) Whether the Unit achieved Positive NFE: Yes Other Information: @) ILOA No. & Date INUS/APL/513/96/776 Dated 16.04.1993 [Validity of LOA 31.03.2026 item(s) of manufacture/ Services Development of computer software, consultancy systems| integration, site preparation, networking and its maintenance, software maintenance, education and training| in computercomputer software, etc. \Order/Recovery Notice/ Recovery Order issued, if lany [Date of commencement of production 01.08.1996 |Execution of BLUT [Yes Pending CRA Objection, ifany INo (Pending Show Cause Notice/ Eviction| फिƚर) No. of employees Male:- 27 Female:- 25 Total:- 52 |Area allotted (in sq. ft.) 1763.90 Sq Fi. |Area available for each employee per sq.ft. basis (area / no. of employees) 147.38 Sq. Ft per employee 2024-25 [Investment till date Building 48.64 [Plant & Machinery 505.92 [TOTAL 554.56 Per Sq. ft, Export during the FY 16132.78 per Sq. Ft. Lakhs (Quantity and value of goods exported under Rule 34 ((unutilized goods) -फकऋफक्रषाओ |Value Addition during the monitoring period lot applicable Whether ali the APRs being considered now has been filed well within the time limit, or otherwise. lIf no, details of the Year along with no of days iYes, APR for the FY 2024-25 filed on 29.09.2025 Request ID (242500020582) delayed to be given. {E) Reconciliation of Export & Import data.

herwise. lIf no, details of the Year along with no of days iYes, APR for the FY 2024-25 filed on 29.09.2025 Request ID (242500020582) delayed to be given. {E) Reconciliation of Export & Import data.

a. EXPORT 1 (Rs. in lakhs) Year/Period Figures reported in||Figures as per | Difference | Reason for Difference/Remark ‘APR (FOB Value) || Trade Data | 2024-25 1236.40 1236.40 | 9 | NA b. IMPORT (RM & Capital Goods } i । «Rs. In Lakhs) i Year/ Import =| Figures ag per| Figures as [Difference पु 1 APRI per Trade Period ' । Data 2024-25 "Raw 0,007 | oe | » | A Material । { Year! impert | Figures as/per |Figures as per|Difference APR | Trade Data Period i 2024-25 ‘Capital 6.00 | - ; | INA ‘Goods : |
(0) Bond लग Legal Undertaking कराएगी block period 2021-22 to 2025-26 । | i । । । | |. | || , Rs. in Lakhs) 1 । 1 2024-25 i [Total Bond-Cum Legal Undertaking | 295.44 ii [Remaining Value of BLUT given by bntity at the start of the 250.85 [Financial Year. ‘ है fi [Value of Additional Bond-gum-Legal Undertaking (BLUT) |» | executed during'the Financial Year. liv |The duty forgone on Goods/ Services imported or procured, 28.57 during the Finaicial Year (should include the GST foregone! ion DTA procured goods/services) iw [Remaining Value of BLUT as at the end of the Financial| 222.28 eat [(ii) + Gil) - 6४]: ॥

, 28.57 during the Finaicial Year (should include the GST foregone! ion DTA procured goods/services) iw [Remaining Value of BLUT as at the end of the Financial| 222.28 eat [(ii) + Gil) - 6४]: ॥

2024-25 KG) ‘Details of pending Foreign Remittance beyond Permissible period, iff any [To cross-check the same and verify whether necéssary permission from AD Bank / RBI has been obtained. No (छ) ७) [Whether all softex has been filed for the said period. If no, details} ithereof. ISO to also check whether unit has obtained Softex condonation from! IDC office / RBI and if approved, whether they have filed such] ending Softex. (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. (० [Whether unit has filed any request for Cancellation of Softex (0) |Whether any Services provided in DTA/SEZ/EOU/STPI etc. against| lpayment in INR in r/o ITATES Unit during the period. If yes, details thereof (year wise details to be provided) (७) 18 the unit sharing any of their infrastructures with other units or are) tilizing 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] ftom UAC / DC office, the date of UAC / Approval letter to be indicated No 102) Whether all DSPF for services procured during the said monitoring} period under consideration has been filed by the unit and whether the|

ce, the date of UAC / Approval letter to be indicated No 102) 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. (0) [Whether unit has filed all DTA procurement छा, the goods ‘ocured by them during the monitoring period for the relevant} period, ‘no, details thereof Yes [Details of the request IDs pending for OOC in respect of DIA [procurement on the date of submission of monitoring report No

(0४) fas the unit set hp any cafeteria / canteen / food court in व No [premizés. ' ! i If yes, whether permission fp wm UAC / DC office has been issued, of] otherwise office has been issued, or otherwise i i । Whether unit has availed any duty free goods / services for setting up] such facility? fi [if yes, whether unit has distharged such duty / tax benefit availed?| Kdetails to be given including|amount of duty / tax recovered or yet to be recovered. i (0) Whether eny violation of day of the provisions of law has bee No noticed. / observed: by the Specified Officer during the period under [monitoring (B) Observations on Estate Divjsion. Particulars Status {Outstanding Rent dues है |As|per report submitted by finance section there is outstanding be 1 dues is Rs. 21,28,196.31/- as on 18.03.2026 abour Dues or Labour Cases | NI alidity of Lease Agreement [Reg gistered 01.04.2021 to 31.03.2026 : Findings 1. JAPR 2024-25 is the 44 of the block period 2021-22 to 2025-26. 2.

as on 18.03.2026 abour Dues or Labour Cases | NI alidity of Lease Agreement [Reg gistered 01.04.2021 to 31.03.2026 : Findings 1. JAPR 2024-25 is the 44 of the block period 2021-22 to 2025-26. 2. [The unit has achieved! export EB svenue of Rs.1236.40 Lakhs as against projected export of Rs. 964.00 Lakhs i.e, 128.26% during the period for FY 2024-25. 3. (Cumulative Net Foreign Exchange for the 7.४ 2024-25 ie. Rs. 4038.56 is positive.
| [There is no Labour dues & Legal cases pending against the unit in estate section. न | S. There is no.CRA Objection pending for the FY 2024.25 | | There is no SCN is pending for the FLY 202425 | 7. [There is no pending Foreign Remittance beyond Permissible period i ; Area allotted (in sq. गी.):- 7663.99 sq. ft. INo. of employees as or, 31.03.2025 (Men: - 27: ' (Female: - 25 (Total: - 52 i P| As per report submitted by finance section there is outstanding dues is Rs. 21,28,196.31/-| las 01 18.03.2026, | |

16, |The APR for the FY 2024-25 has been filed within stipulated time as it filed on 29.09.2025 8. Recommendation: Committee for consideration, REA केस कंस केक के के केसे के के RII TERIA RI फ के कक कक हक फेक REET

r the FY 2024-25 has been filed within stipulated time as it filed on 29.09.2025 8. Recommendation: Committee for consideration, REA केस कंस केक के के केसे के के RII TERIA RI फ के कक कक हक फेक REET

SEEPZ SPECIAL ECONOMIC ZONE, GOVT. GF INDIA, SOIR RIK a. Proposal: Monitoring Performance of the Unit for the F-Y. 2024-25. 0. Relevant provisions of SEZ Act, 2005 & Rules, 2006/Instruction/ Notification :- 212. FINAL SCRUTINY REPORT/ /2025-26 Name of the Unit: - M/s. Imperial Jewels Address: - Unit No. 72, SDF-II, SEEPZ-SEZ, Andheri (E), Mumbai 400096 Block period: - 2023-24 to 2027-28 Financial Year: - 2024-25 (24) Details of Previous Monitoring:- © The proposal of performance of the APR for the period 2022-23 and 2023-24 was placed in the 205 th Approval Committee meeting held on 24.03.2026, wherein the Cotumittee nated the monitoring performance of the Unit for the period 2022-23 and 2023-24, as the unit had achieved positive NFE on cumulative basis in terms of Rule 54 of SEZ Rules 2006. The Committee also directed the unit to- Directions of the Approval Committee Action Taken if any

Initiate action for issuance of Show Cause Notice for Delay in submission of APR for the period 2023-24. ISCN issued on 13.04.2026
Unit to pay the outstanding dues of Rs. Letter issued on 13.04.2026 73,842.44/-at the earliest

Show Cause Notice for Delay in submission of APR for the period 2023-24. ISCN issued on 13.04.2026 2. Unit to pay the outstanding dues of Rs. Letter issued on 13.04.2026 73,842.44/-at the earliest

(A): Observation on|APR: । I. APPROVED Projections for the IY ४ 2023-24 to 2027-28 ॥ i (Rs. in Lakhs) 2023-24 [2024-25 | (2025-26 [2026-27 2027-28 fot | fos vans offaz464.i0 [7135.00 40837.50 (4921.25 fA9413.38 [20476122 rt FE Outgo 1621431 [22275.001 [2452.50 —‘(26952.75 —fa96a8.03 —|119592.59 NRE 16249.79 _|14850.00, _[16335.00 _—‘[17968.50 _—|19765.35 _|85168.64 IL. Performances as compared to projéctions during the block 2023-24 to 2027- 28. : ' : (Rs. in Lakhs) 1
Export FE. OUTGO ‘Raw Material C.G.impart(TUT ‘Other outflow Projected Actual (Goods/Services) Year : . Projected Actual Projected | Actual ‘Actual 2023-24 32464,10 32556.26 16184.31 29022.77 30.00 29.75 | | 2024-25 37125.00 2947793 22135.00 18675.53 65.00 0.85 | ४» | Total 69589.10 62034.19 3831931 4769830 | | | ० | | ४ | । H i 1 । । 1 वा, Cumulative NFE achieved during the block period 2023-24 to 2027-28, : : 1 i (२5. in Lakhs) i i ‘Year Cumulative Projections | Cumulative NFE Achieved | Cumulative % NFE Achieved NEE 2023-24 re 16249:79 5376.16 33.08% 2024-25 : 31099,79 11308.32 36.36%

8, : : 1 i (२5. in Lakhs) i i ‘Year Cumulative Projections | Cumulative NFE Achieved | Cumulative % NFE Achieved NEE 2023-24 re 16249:79 5376.16 33.08% 2024-25 : 31099,79 11308.32 36.36%

IV. Whether the Unit achieved Positive NFE: Yes @) Other Information: ILOA No. & Date SEEPZ-SEZ/IA(IYAPL/GJ-13/201 1-12/18675 Dated 22.12.2011 Validity of LOA 28.10.2028 Ttem{s) of manufacture/ Services [Brass Jewelry Studded with Diamond, PS & SP Stones, CZ and| Combination thereof, Gold Jewelry Studded with Diamonds, Rough Diamonds, PS & SP Stones, CZ and Combination] thereof, Jewelry Containing Gold Chain of 3,4,5,6,7,8 KT and| Above, Making of Gold Findings of 3,4,5,6,7,8 KT and Above, Making of Gold, Silver & Platinum Chains as per size from} chain rolls, Palladium Jewelry Studded with Diamonds, Rough] Diamonds, PS & SP Stones, CZ and Combination thereof, Plain & Studded Brass Jewelry with digital tag & Combination} thereof, Plain & Studded Gold Jewelry with digital tag & Combination thereof, Plain & Studded Palladium Jewelry with digital tag & Combination thereof, Plain & Studded Platinum Jewelry with digital tag & combination thereof, Plain & Studded Titanium Jewelry with digital tag & combination thereof, Plain Studded Gold, Silver, Platinum, Palladium, Titanium & Brass Jewelry for Repair & Return manufactured lby Third & Other party., Platinum Jewelry Studded with Diamonds, rough Diamonds, PS & SP Stones, CZ and] Combination thereof, Studded Gold, Silver Jewelry, Titanium Jewelry Studded with Diamonds, Rough Diamonds & SP Stones, CZ and Combination thereof

th Diamonds, rough Diamonds, PS & SP Stones, CZ and] Combination thereof, Studded Gold, Silver Jewelry, Titanium Jewelry Studded with Diamonds, Rough Diamonds & SP Stones, CZ and Combination thereof (Date of commencement of production |29.10.2013 Execution of BLUT [Yes Pending CRA Objection, if any [No Pending Show Cause Notice/ Eviction lOrdet/Recovery Notice/ Recovery Order issued, if any INo 2024-25 Male~ 70 INo. of employees Femate-19 [0०81-89 Area allotted {in sq. ft.) 8083.69 Area available for each employee per icq. ft. basis (area/no. of employees) 90.83 Per sq. ft.

Investment till date |Financial Year 2024-25 Building 118.85 Plant & 597.54 (Machinery Total 716.39 Per Sq. ft. Export during the FY Rs. 364662.04 Per Sq, ft. Export period (applicable for Gems & Jewellery Units) + | Qua

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