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Th _ .l_ Cs__ MINUTES OF 193"' MEETING OF THE ,3-TQI R ,HRllMcl alLd-aJ ffi T'4 ' @ 193 ';ffl ' EF';T @ APPHOV AL COMMITTEE FOR SEEPZ SEZ HELD UNDER THE CHAIRMANSHIP OF DEVELOPMENT COMMISSIONER ON 25'h NOVEMBER, 2024. m m Name of the SEZ -h SEEPZ-SEZ tmmm Meeting No 193 @ 193"' ' Date 25. 11.2024 25.11 .2024 Members Present Sr. No. '

m mi Name of Members I ff i 'mT Designation m Organization 1 *. @. @. q. '%q Shri. C. P. S. Chauhan '@rp. '

, Jt. Development Commissioner, -h SEEPZ-SEZ. 2 *
'r Shri. Leider Panicker '

Joint Commissioner Income Tax m

, % % 'iTh Nominee of Commissioner of Income Tax office, Mumbai 3 -Db

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'311. 14-q 4< !16 Shri. Himanshu Dhar Pandey 3! I-l<NICh ,4h!TllqLh&l Deputy Director DGFT 61%311!'ha, Jj615 Ch -lll'l(II Nominee of the Additional DGFT, Mumbai. 4 =k& =FT
Smt. Poonam Darade -m fE!k*w mm Dy. Director of Industries m'rq

, '4,, % % 4k Nominee of Development Commissioner of Industries, GoM, Mumbai. 5 _ Cl__fl CL

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__Cs 4 [4 Smt. Meera Ramkrishan ' Asstt. Commissioner of Customs EFiT'TT, a'(;R EF- ThT Nominee of Commissioner of Customs, General, Air Cargo, Sahar Mumbai. 6 *.

Shri. Prasad Varwantkar 'm '

, -i Deputy Development Commissioner, SEEPZ-SEZ 7 ssfbirn chia iiui r

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a' & =' Mrs. Kanchi Gupta W ,3nM 4-1 Specified Officer, SEEPZ-SEZ s r

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, , -"r * ' "% ' '@' k ' % 2 m fm@ Smt. Rekha Nair, ADC, Shri. GS Bhandari, ADC, Shri. Manish Kumar, ADC and Shri. Hanish Rathi, ADC, also attended for assistance and smooth functioning of the meeting.

I l Agenda Item No. 01: Confirmation of the Minutes of the 1 92th Meeting held on 28.10.2024. The Minutes of the 192th meeting held on 28. 10.2024 were confirmed with consensus by the Committee and with following directions:- Incomplete action pending if any to be attended on priority and to be continued in next meeting till it is finally closed Show cause
notice
to be issued
to M/s. Unity Jewels on priority Aqenda Item No. 02: Proposal of M/s. Course5 Intelligence Limited for change in Directors of the company. The details list of the Directors Pre & Post are as under LIST OF DIRECTORS PRE AND POST List of Directors Pre 1 Ashwin Ramesh Mittal 2 Ramesh Brahmadutt Mittal 3 Sheila Mittal 4 5 Vinati Saraf Mutreja Simon Chadwick Charles 6 Kumar Kantilal Mehta 7 Chetan Naik 8 Kartik Parshottam Badiani 9 Pranav Vipinchandra Parikh amt"r 1 2 3 4 5 6 7 8 9 10 List of Directors Post Ashwin Ramesh Mittal Ramesh Brahmadutt Mittal Sheila Mittal Vinati Saraf Mutreja Simon Chadwick Charles Kumar Kantilal Mehta Chetan Naik Kartik Parshottam Badiani Pranav Vipinchandra Parikh Brijal Tushar Ajinkya Decision : After deliberation, the Committee approved the proposal of the unit for change in Director of the company in term of MOC&I Instruction no. 5 09 dated 18. 10.2021 and subject to compliance of the conditions of the said Instruction. Agenda Item No. 03: Application received from M/s. Sunjewels Pvt. Ltd for Broad Banding of items as per the details mentioned below:-

EXISTING APPROVED ITEMS OF MANUFACTURE :- Sr. No. Description Approved Capacity (Pcs) 1 Gold, Silver, Platinum, Titanium, Bronze, Brass Jewellery plain, mounting & studded jewellery with diamonds, precious stones, semi-precious stones, CZ, pearl and mother of pearl
(lncluding approved Items of Broad banding permission within approved capacity of 7,60,400 pcs). 760,400 Sr Items to be Exported Qty/ Pcs Approx Export HSN Code Remark 1 Findings in Nitinol 1000 7117 Within approved capacity 2 Watch cases in Gold, Silver Platinum, Aluminum, Bronze, Brass, Titanium & steel with plain, Mounting &studded. 250 9111 within approved capacity 3 Straps/ parts and bracelet watches in Gold Silver Platinum and Aluminum, Bronze, Brass, Titanium & steel with plain mounting and studded 250 9113 ' within approved capacity 4 Belt Buckles in Gold, Silver & Platinum with plain, Mounting & studded. 250 7114 within approved capacity 5 Belt Buckles in Aluminum, Bronze, Brass, Titanium & steel with plain, Mounting and studded. 250 8308 within approved capacity 6 Wood Plain Jewellery. 100 44219990 within approved capacity 7 Wood Jewellery, with combination in Gold, Silver & Platinum with Plain Mounting and studded. 50 7113 within approved capacity I

8 Wood Jewellery with combination in Bronze, Brass, Titanium & steel with plain, mounting & studded. 50 7117 within approved capacity 9 Tantalum Jewellery, plain, mounting & studded with all stones. 250 7117 within approved capacity 10 Plain Disc in Platinum with decorative 7 71141920 within approved capacity 11 Plain Disc in Gold with decorative 5 7114 within approved capacity 12 Plain Disc in Titanium with decorative 5 8108 within approved capacity 13 Plain Disc in Tantalum with decorative 5 8103 within approved capacity 14 Plain Disc in Brass with decorative 3 74198030 within approved capacity Total Capacity 760,400 within approved capacity f=:- f-fm*f

• <, a '4 'r 'i, 2006 * ' 19 (2) % maw'r *

,J @ ' % ' d ' t 4[] Decision:- After deliberation, the Committee approved the proposal of broad banding of items in terms of Proviso of Rule 19 (2) of the SEZ Rules, 2006. 4w @ 4: 4,q4 a-iyici< v=lsa uizae ' -h 'k f!i'tqrd k *m fjd A ' % 2
'=y @ ';M D 'm, r * ,:- Agenda Item No. 4 : Application received from M/s. Sunflower Jewellery Private Limited for change in Directors and shareholding pattern of the company as per details below:-

LIST OF DIRECTORS PRE AND POST Sr.
List of Directors Pre No. 1 Mr. Narendra M Mehta. Mr. Ashwin Mehta. Mr. Rahul Mehta. 4 Mrs.
Darshana Mehta. Ashwin 5 Miss.
Viraj
Narendra Mehta. LIST OF PRE-POST SHAREHOLDING PATTERk Pre Shareholdinq Pattern Sr. No. 1 List of Directors Post Mrs. Darshana Ashwin Mehta. 4 Miss. Viraj Narendra Mehta. Mr.
Vishnuprasad Keyur Pandya. Mr.
Kishorbhai Prashant Sanghvi. Sr. No. Name of the Shareholder No. of Shares % of Shareholding 1 Ashwin Mafatlal Mehta. 12,500 25.00 2 Narendra Mafatlal Mehta. 12,500 25.00 3 Rahul Ashwin Mehta. 2,500 5.00 4 Samita Narendra Mehta 2,500 5.00 5 Darshana Ashwin Mehta 2,500 5.00 6 Ashwin Mafatlal Mehta. HUF 7,500 15.00 7 Narendra Mafatlal Mehta. HUF 10,000 20.00 TOtal 50,000 100% I Post Shareholdinq Pattern ' Sr. No. Name of the Shareholder No. of Shares % of Shareholding 1 Mr. Prashant Kishorbhai Sanghvi. 15,000 30% 2 Mr. Devng Sanghvi. 90,000 1 5% 3 Smt. Hina P. Sanghvi. 90,000 30% 4 Smt Mamta D Sanghvi 7,500 1 5% 5 Smt Prachi Sanghvi 5,000 1 0% Total 1,92,500 1 00o/. I aii[ Decision : After deliberation, the Committee approved the proposal of the unit for change in Directors and shareholding pattern of the company in term of MOC&I Instruction no. 109 dated 18.10.2021 and subject to compliance of the conditions mentioned in the said Instruction. Agenda Item No. 5 : Monitoring performance of the Units as per the FSRs [09 nos] attached.

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TI?TT[I Ff. Monitoring Performance of M/s. Aum Opalina Jewels LLP for the period of 4 years i.e. 2020-21, 2021-22, 2022-23 and 2023-24. The unit has submitted the APR for the period 2020-21, 2021-22, 2022-23 and 2023-24 duly certified by Chartered Accountant. The export and import data for the period 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. __f'm: f-fmqf % w, #h -k 2020-21, 2021-22, 2022-23 ,3-i 2023-24 4 d % 2 '

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@ Decision: the Committeel-07j_;,i@7the performance of the unit for the period 2020-21, 2021-22, 2022-23 and 2023-24 as value addition statement was not submitted by unit for scrutiny. ,m< 41. ' . vasiw 1'>rA2,< * 4 d @ d ,3Ti 2020-21, 2021-22, 2022-23 ,* 2023-24 i fJ \KQf-T 4 f[] -!tzo;>o-;i, 2021-22, 2022-23 k 2023-24 @ % 2 mt,{ ,hchi,i2e ,!,l<I ' '

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% ms s'i'a ('lc!l!al 2b $ @ 2020L21, 2021-22, 2022- 23 ,* 2023-24 @ 'k 2 ' ,* , k

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'#r * m @ *@ . Monitoring Performance of M/s. G. Jewelcraft Ltd. for the period of 4 years i.e. 2020-21, 2021 -22, 2022-23 and 2023-24. The unit has submitted the APR for the period 2020-21, 2021-22, 2022-23 and 2023-24 duly certified by Chartered Accountant. The export and import data for the period 2020-21, 2021-22, 2022-23 and 2023-24 was retrieved from NSDL for cross verification by them in the APR. It was observed by the Committee that the exports are too low as compared to the projected exports in the block period 2019- 20 to 2023-24.

Unit representative had clarified that post COVID, they failed to achieve projected exports as they lost export orders and were merely on job work. __f: f-fm*f

• x, ' @ 2020-21, 2021-22, 2022-23 ,3=i 2023-24 @ d
• 2 " % x=qtr m * T, m'k ' -l 'r ' 2006 & ' 54 % m@ ,rw 'q< achl&Hch q-iqs{ (=;ir
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2019-20

• 2023-24 % 2 ' % ' % f '!i<- 'k 2 'r

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@ ii. ' -d f z*f';r d ' @m, .wm m;'i * ' uqmrr d -k;q '4@ Decision: the Committee noted the performance or the unit for the period 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 also directed

i. to issue.'?for

non-performance of the unit for the block period 2019- 20
to
2023-24

against

projected export. ii. Unit
to
increase

their
export performance failing which surrender the gala to SEEPZ Administration r

,m;< 42. 4<iJ r?rJii,<1-a van ' 'k 1 * @ ,xm 2023-24 % 2 w*'q @ f € ' -!t 2023-24 @ 'k 2 '

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ci =ul'?=h Qq').2 %cl Q i[l 2023-24 @

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  fl 7Tm0 E5_L!2. Monitoring Performance of M/s. Livingstones Jewellery Pvt. Ltd. for the period of 1 year i.e. 2023-24. The unit has submitted the APR for the period 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. __f!m:f-fkqf
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• 2023-24 @ 'k S
  '2s w*m m * Tu, ' ' -l qa{,.l.s i'iqs 2006
• ' 54 % @'4 amri< !< € Chl<lcJ-lCh t<-iqs{ Bi!'m ' m@ Decision: 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

,m< 43. ' 'r@s * 4 d @ ,am 2020-21, 2021-22, 2022-23 4' 2023- 24 % 2 x*f;r @ '[l J-'t2020-21, 2021-22, 2022-23 m 2023-24 @ ma * 2
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rrm k Ha 4cilxm-ich !I!l TmT[i F5. Monitoring Performance of M/s. MK for the period of 4 years i.e. 2020-21, 2021-22, 2022-23 and 2023-24. The unit has submitted the APR for the period 2020-21, 2021 -22, 2022-23 and 2023-24 duly certified by Chartered Accountant. The export and import data for the period 2020-21, 2021 -22, 2022-23 and 2023-24 was retrieved from NSDL for cross verification by them in the APR and same was found satisfactory. __f!m:f-fm*f 'k 'x, ' 'A 2020-21, 2021-22, 2022-23 4' 2023-24 @ ,3T#

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'$ ' 2006 % 54 % '@'4 ,mw m ch q-iqih{ Bias ram m@ ' -'t 'rq * f4qr 'h & ' '@ i5 'h 'k

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@ Decision: the Committee noted the performance of the unit for the period 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 also directed the unit to clear the pending foreign exchange realization within 15 days time. ,m< 44. '

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• i'?q qsqe,%-i <t 'ma ' 'rrrrr k '(4 4cilqz-ich !ILII iiqi0 F_. Monitoring Performance of M/s. Omega Products Pvt. Ltd. for the period of 2 years i.e. 2022-23 and 2023-24. The unit has submitted the APR for the period 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 by them in the APR and same was found satisfactory.

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@ aw # mi ;m fm@ Decision: the Committee noted the 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 agreed to condone the delay of 03 days in filing APR for F.Y. 2022-23. ,m;< 45. 'rq 4 f ui5ae t?m2,

• 3 d @ , ,xi zo:>i-zz, 2022-23 k 2023-24 * 2 gtr @ @ ' '# 2021-22, 2022-23 k 2023-24 @ % 2 ' m' @<i usirThci q!,ai< '

i@ 2021-22, 2022-23 k 2023-24 @ 'k 2 ' k
h -d x @ '; gn ' % 'rrq h % mu ie amiq-i 2h ray y-u,iuAlq< A m"ta ' 'rm h @ '=mr =m€ F. Monitoring Performance of M/s. S G Designs Pvt. Ltd. for the period of 3 years i.e. 2021-22, 2022-23 and 2023-24. The unit has submitted the 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 by them in the APR and same was found satisfactory. __:f-imqf

• x, ' -!t 2021-22, 2022-23 and 2023-24 @ & 2 ' % z*tr d ' x Th,
  rd 'k ,g-4sl<-i m?ii"A h jbcb 's!t wr 'W -a "g, ' 2 m, * '1 qchima Pqrci ye.ttr -d " " 'k D ' -4 da Decision: qer deliberation, the Committeem-tteA:Nhe performance of the unit for the period 2021-22, 2022-23 and 2023-24, as the unit representative was not present to attend Approval ' Committee meeting and to justify the export performance vis-a-vis area occupied by them. ,m< 46. 4aJ l'?-i'im *aaa *it'J f- II % 2 d *
  am 2023- 24 * 2024-25 (30.09.24 a';s) 'k 2 x=;itr @ im4 € '
• 2023-24 ,* 2024-25 (30.09.24 a's) @ & S '

mr ' ,y ' ' i@ 2023-24 k 2024-25 (30.09.24 a's) @

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% ray q-iqaaqs A gz 'JT?ITT ,tr @ 'rmn 0 F5_. Monitoring Performance of M/s. Quinnox Consultancy Services Ltd.- Unit II for the period of 2 years i.e. 2023- 24 and 2024-25 (Till 30.09.24). The unit has submitted the APFI for the period 2023-24 and 2024-25 (Till 30.09.24) duly certified by Chartered Accountant. The export and import data For the period 2023-24 and 2024-25 (Till 30.09.24) was retrieved from NSDL for cross verification by them in the APR and same was found satisfactory. .f-imqf % '<, ':

• 2023-24 k 2024-25 (30.09.24 a';s) @ % 2 ' % zqf=r w* T ' ' -3r ' 2006 % ' 54 & ' ,rw m ch q-iqs{ 5il">s bm '2TT € a -!t q * f"i'?=;ir h k - d
  d 2024-25 % ram,, ' r @ $
  & \4 @ 4 € Decision: the Committee noted the performance of the unit for the period 2023-24 and 2024-25 (Till 30.09.24) 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 submit CA certified copy of APR for F.Y. 2024-25. l

,y 47. 4aJ A-is s-q')vam r?rA2.,s- 5Ja ' % 4 d @ ,xi 2021-22, 2022-23, 2023-24 ,3i 2024-25 & f$ g*f-i & Pii<i-n@

-!T 2021-22, 2022-23, 2023-24 k 2024-25 @ 'k 2 mu m -go usirai.i =iil'Q=h r€qlf @ 00 4frs T '@ ': ?

% mc chiaa upiq-i ;3n i§ 2021a-22, 2022-23, 2023- 24 , 2024-25 @ % 2 ' k k
' rrm k '@ ' TmT[l ' F. Monitoring Performance of M/s. Minal Infojewels Ltd.- Trading Division for the period of 4 years i.e. 2021-22, 2022-23, 2023-24 and 2024-25. The unit has submitted the APR for the period 2021-22, 2022-23, 2023-24 and 2024-25 duly certified by Chartered Accountant. The export and import data for the period 2021 -22, 2022-23, 2023-24 and 2024-25 was retrieved from NSDL for cross verification by them in the APR and same was found satisfactory. __f!m:f-f21"qqf % ', ' -l 2021-22, 2022-23, 2023-24 aT)-< 2024-25 @ ,3T

• D
  'k g=tf'=r m * Tu '4%
  'A qa{-l,s l"lus 2006

54 & @'4 ,mw m

" ' m@ ' -l q * fair ' % 2022-23 k 2023- 24 @ % 2
' ' ' 'n * % 2 '= d 'E5T;'[JT m,m =4m

% 2 ' ? d[] f 7 m (?Tmt 2018-19

• 2024-25) l & - 4 @ ,3TI";" -!t '

% 2
' m@ Decision: the Committee noted the performance of the unit for the period 2021-22, 2022-23, 2023-24 and 2024-25 as the unit had achieved positive NFE on cumulative basis in terms or Rule 54 of SEZ Rules 2006. The Committee also directed to initiate action for issuance o6Tm_i-"_5_e7.,-i3ti<e? for delay in submission of APR for the period 2022-23 and 2023-24. There were no activities from last 7 years
, (i.e. from 2018-19 to 2024-25) and the unit had applied for exit. ,m< 48.
'@ T % 5 d @ ,xi 2019-20, 2020-21, 2021-22, 2022-23 ,' 2023-24 % 2 x'rr @ 0 ';t20l9-20, 2020-21, 2021-22, 2022-23 ,* 2023-24 @

• 2 ' I ' = '

@ iB ' ' A ga

E) mu ' % Rq q-iqa,fflqm ,L)2019-20, 2020- 21, 2021-22, 2022-23 ,3Th 2023-24 @ , 'k 2 ' 4'
b
' =m k d
'rm;'r =m@ F. Monitoring Performance of M/s. InterJewel Designs for the period of 5 years i.e. 2019-20, 2020-21, 2021-22, 2022-23 and 2023-24. The unit has submitted the APR for the period 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 by them in the APR and same was found satisfactory. I

f:f-fh*f k m, '

2019-20,

2020-21, 2021-22, 2022-23 m 2023- 24 @ d

• f$ d

• \l'a* ?T< * f '

" 2006

• ' 54 % ma amri< !< !chRlcJ-lch q-iq*=! Birm f2),r m@ ' 'A 'rq * iM*r Tu % i. ' m32,10,824.02/-

' m ' ' @mrl3 ii. ' fm=;4 9 '; d 3 'k l'lqeiqi xiq0 iii.
ym iv.
' @ ':q * f!k*r rm T% 2019-20, 2020-21,

2021-22,

2022-23 ,h 2023-24 @

• 2

4 ' '@ * % 2
d ' 'zm -ilf>a mia ch<-l '4 S " F da Decision: 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 also directed :- i. the unit to clear the outstanding dues of Rs.32,1 0,824.02/- ii. Clear the pending foreign exchange realization within 3 months time. iii.
Clear the pending labour dues iv.
To initiate action for issuance of 8_.p-q-6-:_0__o-027 for delay in submission

of APR for the period 2019-20,
2020-21,
2021-22,
2022- 23 and 2023-24. a ' -l 'rr * f'i'tqr ' % i. n4 @z errd "d q r ' ' q, '

'@d * 2 ' #r @ 'k 2 oq.p. i- 4 f m Q fr -f € ii. N.i.

• aT;Q d #r * ' "

fri m'd @ d
@ '@ " The Committee also directed i. to issue a circular to all the unit holders ensuring remittance in 'US Dollar' terms of job work executed for other units. ii. to obtain the list of unit holders providing job work to other units from SO. ' ,xma d

• wt mm da The Meeting concluded with a vote of thanks to the chair. mv *
  .xv_zra-s-f

-'h I Digitally signed by Dnyadshwar Bhalchandra Patil Date: 2024.12.0418:55fi3 IST