Supplementary Agenda for 73rd Meeting of the BoA for SEZ to be held on 3rd November, 2016

I No.F.2|6/2016-SEZ Govemment of India Ministry of Commerce and Industry Department of Commerce (SEZ Section) Udvos Bhawan, New Delhi oatea ile 27th October,2016 OFFICEMEMORAND UM The addressees are requested to make it convenient to attend the meeting

Subject: Supplementary Agenda for the (73'd) Meeting of the Board of Approval on Special

' Economic Zones (SEZs) scheduied to be held on 3'd November, 2016 at I 1.00 A.M inRoomNo.4TUdyogBhawan,NewDelhi-Forwardingsupplementaryagenda thereof. In continuation ofthis Department's O.M ofeven number dated 29m September, 2016 the unJersigned is directed to forward herewith the Supplementary Agenda . {o1 the ii;o .".tiig of the Board of Approval for SEZs scheduled to be held on 3id Norre.bei, 2016, for information and necessary action. Soft copy of the supplementary ;g";d" il ulro b"e., hosted on the website: www.sezindionic.in The addressees located oitriA" O.tt i are requested to download the rrppl"-"nta.y agenda from the above mentioned website. 2 *re+ (G. Srinivasin) Under Secretary to the Govemment of India Tel:2)06 2496 Email: srinivasan.g@nic.in To

1. Central Board of Excise and Customs, Member (Customs), Department of Revenue, North Block, New Delhi. (Fax:21092628)'
2. Central Board of Direct iaxes, Member (IT), Department of Revenue' North Block' New Delhi. (Telefax: 23092107).
3. Joint Secretary, Ministry of Finance, Department of Financial Services, Banking -Diuirion,JeevanDeepBuilding,NewDelhi(Fax:23344462123366797)'
4. Joint Secretary, Department of Industrial Policy and Promotion' Udyog Bhawan' New Delhi.
5. joint Secretary, Ministry of Shipping, Transport Bhawan' New Delhi' L. f"i"t Secretary (E), Ministry of p"t.ot""',, and Natural Gas' Shastri Bhawan' New Delhi
6. joint Secretary, Ministry of Agriculture, plant protection, Krishi Bhawan, New Delhi. i irritiJ.y "r S"ie.t"e uod Tecf,nology, Sc 'G' & Head (TDT)' Technology Bhavan' Uehauli Road, New Delhi' (Telefax: 26862512)
7. Joint Secretary, Depa(ment of Biotechnology, Ministry of Science-and Technology' -' iditoo., gtock z, CGO Complex, Lodhi Road, New Delhi - 110 003'

a 10. Additional secretary and Development commissioner (Micro, Small and M"liYg

Enterprises Scale Industry), Room No. 701, Nirman Bhavan' New Delhi (Fax:23062315). 1 f . iecretary, Department of Electronics & Information Technology, Electronics Niketan,6, CGO Complex, New Delhi. (Fax: 24363101) 12. Joint Secietary (IS-IJ, Ministry of Home Affairs, North Block, New Delhi (Pax:23092569) 13. ioint secretary (c&w), Ministry of Defence, Fax: 23015444, South Block, New Delhi. 14. Joint Secretary, Ministry of Environment and Forests, Pariyavaran Bhavan' CGO Complex, New Delhi - I 10003 (Fax:24363577) t5. Joini Secietary & Legislative Counsel, Legislative Department, IWo Law & Justice, A-Wing, Shastri Bhavan, New Delhi. (Tel: 23387095)- 16. Joint Sicretary, (Justice-I), Department of Legal Affairs, M/o Law & Justice' New Delhi (Tel: 2338 3037). 17. a;;rry, Departmeni of Chemicals & petrochemicals, Shastri Bhawan, New Delhi 1g. Joint Seci"tu.y, Ministry of Overseas lndian Affairs, Akbar Bhawan, Chanakyapuri, New Delhi. (F ax: 2467 4140) 1g. chief Planner, Department of Urban Affairs, Town country Planning organisation, VikasBhavan(E.Block),I'P.Estate,NewDelhi.(Fax:2307367812337919.7) 20. Director General, Director General of Foreign Trade, Department of Commerce' Udyog Bhavan, New Delhi. 21. Director General, Export Promotion Council for EOUs/SEZs' 8G' 8th Floor'

ianratayu euilding, 15, Barakhamba Road, New Delhi - 1 10 001 (Fax: 223329770) ZZ. Oi. n"pa ChanJa, Professor, Indian Institute of Management' Bangalore' Bennerghata Road, Bangalore, Kamataka 23. Develoiment Commissi'oner, Noida Special Economic Zone' Noida' i+. O*aop-.nt Commissioner, Kandla Special Economic Zone' Gandhidham' iS. O"r"lop."nt Commissioner, Falta Special Economic Zone' Kolkata' -0. O.u"top..nt Commissioner, SEEPZ Special Economic Zone' Mumbai' ii. n"r"top."nt Commissioner, Madras Special Economic Zone' Chennai ig. D.r.iop.t Commissioner, Visakhapatnam Special Economic Zone' Visakhapatnam 29. Development Commissioner' Cochin Special Economic Zone' Cochin' lO. n"".fop-t Commissioner, Indore Special Economic Zone' Indore' ii. n"r"i"'p., Commissionei' Mundra Special Economic Zone' 4th Floor' C Wing' Port Usirs Building, Mundra (Kutch) Gujarat' :2. o"r.iop-.rt Corimissioner, Dahij Sieciat Economic Zone' F adia Chambers' Ashram Road, Ahmedabad, Gujarat :S. ;"loprt Commissioner, Itiavi Mumbai Special Economic Zote' SEEPZ Service CenteriCentral Road, Andheri (East), Mumbai - 400 096 :+. n.ulfop.rt Commissioner, iterling Special Economic Zone' Sandesara Estate' Atladra Padra Road, Vadodara - 390012 35. Develooment Commissioner, Andhra Pradesh Special Economic Zone' Udyog Bhawan, 9th Floor' Siripuram, Visakhapatnam - 3 :0. O"r"ffi""t Commissioner' Retiance Jamnagar Special Economic Zol,Le' Jamnagar' Gujarat 37. ;;l,;;;."rt Commissioner, Surat Special Economic Zone' Surat' Gujarat ii. o"r.i"p..", Commissioner, Mihan Special Economic Zone' Nagpur' Maharashtra i;.;;t;i;;;"rt Commissioner, sricitv specia economic Zone' Andhra Pradesh' 40. Govemment of Andhra ptua"tn, Piincipal Secretary and CIP' I$Y:tl-1t^:d

• Co.-"rr. Department, A.P. Secreiariat, Hyderabad - 500022 (Fax: 040-23452895)'

1 ; a 4l.GovemmentofTelangana'SpecialChiefSecretary,IndustriesandCommerce Department, Telangana Secretariat Khairatabad, Hyderabad, Telangana' 42. Govemment of Kamatak4 Principal Secretary, Commerce and Industry Department' Vikas Saudha Bangalore - 560001. (Fax: 080-22259870) 43. Govemment of Maharashtra, Principal secretary (Industries), Energy and Labour Department, Mumbai - 400 032. 44. Govemment of Gujarat, Principal Secretary, Industries and Mines Department Sardar patel Bhawan, BloikNo. 5,3rd Floor, Gandhinagar- 382010 (Fax: 079-23250844). 45. Govemment of west Bengal, Principal secretary, (commerce and Industry), IP Branch (4rh Floor), SEZ Section, 4, Abanindranath Tagore Sarani (Camac Street) Kolkata - 700 016 46. Government of Tamil Nadu, Principal Secretary (Industries), Fort St. George, Chennai - 600009 (F ax: 044-2537 0822). 47. Govemment of Kerala, Principal secretary (Industries), Govemment secretariat, Trivandrum - 695001 (Fax: 0471-2333017). 43.GovemmentofHaryana,FinancialCommissionerandPrincipalSecretary),

Department of industries, Haryana Civil Secretariat, Chandigarh (Fax:0172-2740526). 49. bovemment of Rajasthan, Principal Secretary (Industries), Secretariat Campus, Bhagwan Das Road, Jaipur - 302005 (0141-2227788)' 50. Gov"emment of Uttar Pradesh, Principal secretary, (Industries), Lal Bahadur Shastri Bhawan, Lucknow - 226001 (Fax: 0522-2238255)' 5l . Govemment of Punjab, Principal Secretary Department of Industry & Commerce Udyog Bhawan), Sector -17, Chandigarh- 160017' s2. Goveiment of puducherry, Secretary, Department of Industries, chief Secretariat, Puducherry. 53.GovemmerrtofodishaPrincipalSecretary(Industries),odishaSecretariat, Bhubaneshwar - 75 t 00 1 (Fax: 067 | - 51 6819 12406299)' 54. Govemment of Madhya piadesh, chief secretary, (commerce and Industry), vallabh Bhavan, BhoPal (Fax: 0755-255997 4) 55. Govemment of ttt.utn*a, Principal Secretary, (Industries)' No' 4' Subhash Road' Secretariat, Dehradun, Uttarakhand 56.GovemmentofJharkhand(Secretary),DepartmentoflndustriesNepalHouse' Doranda, Ranchi - 834002. 57. Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (Industries),

• ' n.p"rt "" of industries, secretariat, Moti Daman - 396220 (Fax:0260-2230775).

58. Go'vemment of Nagaland, Principal Secretary, Department of Industries and Commerce), Kohim4 Nagaland. SS. Gor"m-eni of Chattishglarh, Commissioner-cum-secretary Industries, Dir€ctorate of

Indurtries, LIC Building Campus, 2nd Floor, Pandri' Raipur' Chhattisgarh (Fax:0771-2583651)' Copy to: PSO to CS / PPS to AS (AVC) / PA to Dir (AKy US(AN) / US(GS)

ta da fo 73'd oft Board eh n 3.d November. 2016. at 11.00 A.M, in Room No. 41.4dvos Bhawan. New Delhi Item No. 73.t : Requests for extension ofLoP beyond 3'd Year onwards .AsperRulel8(l)ofthesEZRules,theapprovalCommitteemayapproveor rejeit a proposal for setting up ofUnit in a Special Economic Zone' . cases for consideration of extension of Letter of Permission (LoP)s i.r.o units in SEZs are govemed by Rule l9(4) of SEZ Rules' .Rulelg(4)statesthatanLoPshallbevalidforoneyear.FirstProvisoglants power to iCs for extending the LoP not exceeding 2 years Second Proviso grants hrrth.. po*". to DCs for &tending the LoP for one more year but subject to the condition that two-thirds ofactiviti;s including construction, relating to the setting upoftheUnitiscompleteandaCharteredEngineer,scertificatetothiseffectis submitted bY the entrePreneur. o Extensions beyond 3J year (in cases where two-third activities are not complete) and 4rh year are granted bY BoA' o BoA can extend the validity for a period ofone year at a time' o There is no time limit up to which the Board can extend the validity (i)RequestoflWs.TechMahindraLtd.(Unit.IV),aunitinNSEZforextensionof LoP beyond 22'd SePtember 2016 o LoP issued: 23d September, 2011 for Software Development and ITES' Extensions: 4 (four) up to 22nd September,2016 Request: For further extension' The unit has requested for further extension so as to implement the project' The unit has made the following investrnent/plans:- (a) Details of business Plan:- (b) Investment made so far & incremental investment since last extension:- S. No. Type of cost Total investment made so far (Rs. ln crore) lncremental investment since last extension (Rs In crore) I Land cost 25.351 0.00 a a In crore osed lnvestment of Cost T S. No. 9',7 Land cost I Construction cost 2 50 Plant & Machine 3 10 Other overheads 4 157 Total I

t ) Material Procurement 0.000 0.00 3 Service cost 0.448 0.08s 4 Other overheads 0.000 0.296 Total 2s.799 0.381 (c) Details of Physical progress till date:- The unit has stated that they are awaiting the approval ofbuilding plan from Noida Authority so that conskuction work can be commenced. DC NSEZ has recommended the proposal for extension by one year. The request is placed before BoA for its consideration. (iD Request of M/s. Webel Ltd., an IT unit in IWs. M,L. Dalmia & Co. IT/ITES SEZ at Bangala, Kolkata for extension of LoP beyond 22.04.2016 a a LoP issued: 22.M.2013 Extensions: The validity of the LoP was extended up to 22.O4.2016 Request: For further extension. a The unit has requested for further extension so as to implement the project. However, further extension for 3d years has not been granted since two-thirds of activities including construction, relating to setting up of the unit has not been completed and no Chartered Engineer Certificate to this effect was submitted by the unit on account of litigation which was beyond the control of the applicant i.e. the order dated 13.06.2016 issued by Ld. Sub Divisional Magistrate, Baruipur, South 24 Pgs. Against MP Case No. 8912016 uJs lM (2) cr. P.C. DC FSEZ has recommended the proposal for extension even though two-thirds construction has not been completed. The request is placed before BoA for its consideration. (iiD Request of lWs, NKB Hardware, a unit in NSEZ for extension of LoP beyond 27.10.2012 LoP issued: 28.10.201 0 for manufacture and export of builders hardware Extensions: The validity of the LoP was extended q to 21 .10.2012. Request: For further extension beyond 4th year. The unit has requested for further extension so as to implement the project. a a a 2

However, the rurit has not commenced manufacturing and export activities till date. The UAC meeting held on 25.11.2Q14 has observed that the unit had neither started export production nor requested for extension of validity of LoA beyond 27 .10.2012. The UAC/DC i.lssz hu. issued i Show cause Notice on 29.01.2015 and the representative ofthe units had explained the circumstance under which the unit could comlnence its activities in the UAC meeting held on22.06.2015. Further, the UAC directed to the promoter of the unit to submit credibli business plan for next five years and clear the outstanding lease rent against the plot no. l29Gll3. Again the proposal i.r.o. extension of LoA beyond 4th year was considered in the uAC meeting held on 07.10.2015 and the unit again requested to submit the credible business plan for-next five years, wherein, the unit has admitted that due to certain family and finaocial problems, his noi able to submit the business plan and requested for extension of approval. Due to ongoing circumstances cited above the UAC has rejected the request of unit for extension of vufaity of LoA as per Rule 19(4) of SEZ Rules, 2006 and DC NSEZ has referred the matter for the consideration of BoA. DC UAC/NSEZ has not recommended the proposal' The request is placed before BoA for its consideration' Item No. 73.9 : Proposals for setting up of SEZs (i) Request of M/s' Information Technology Park Limited for setting up of a sector sfecinc SfiZ for IT/ITES at Whitefield, Bengaluru, Karnataka, over an area of 1.51 hectares, S No Name ofthe I)eveloper Location Sector Area (in ha) Land Possessi on State Govt. Recommen- dation Status of application (D Ws. Information Technology Park Limited Whitefield, Bengaluru, Kamataka IT/ITES l.5l Yes Yes (26.t0.20t6) New DC CSEZ has recommended the proposal The proposal of the developer is submitted for consideration of BoA' Item No. 73.10 : Requests for duty paid dual usages in the non-processing area (A) Request of lWs. Persipina Developers P\rt' Ltd' a sector specific SEZ for Services ii'oirtt.t ntigud, Maharas[tra for dual usage in the non-processing area lWs. Persipina Developers Pvt. Ltd (formerly M/s Sunny Vista Realtors PI-!'9 ) *u, grunl.a fo..ul approval on l5'h October, 2007 fot setting up 9f1e9tor specifrc^ SEZ for ,.*iJo ii Distt. Raigd, Maharashtra. The SEZ was notified on 19th February,2009 over an area of 139.83 ha. Since the validity ofFormal Approval of SEZ has already expired on l4 l0'201?' the requ"st of the new developer i.e ftrl/s' Persipina Developers Pvt Ltd for extension of the 3

yalidity ofthe formal approval was considered by the Board in its 6grh meeting held on 30rh December, 20r 5 and same was extended by the Board up to L+,io"iou";fi: ** * Suony vista to IWs' persipina Deveropers. However, the proposal ior grant of permission ioi dual usage of infrastructure was not approved and diiected the develop"er t. d";"aifyli; i"i;i area of 1,00,094 sq.mtr. in the NpA wherein 1012 residential units have been buili from the SEZ subject to payment of duty benefits availed after obtaining NOC from State Govemment. Now, the developer has requested for the approvar of dual use in the NpA of sociar infrastructure of notified sEZ subject to payment of exemption/benefit of central levies that has been claimed which shall be refunded back. The developer has fumished forlowing submission approved by the Ministry dated 20.08.2009 in the processing area as its present status at (Annixure-l) (b) Authorized operations in non-processing area dated lg.OZ.ZOIO S. No. Authorized operations Quantum approved (sq. mtr.) Status of development as on date I Residential apartment 100395 Under construction The developer has submitted the infrastructure plan for dual usage for the following:- S. No. Description Permissible sed o/o Area (sq mtr.) Area (sq. mtr.) I Total non- processing area 699100.00 699100.00 2 Residential area 25-Max t74775.00 7.04 49238.30 3 Commercial area l0-Max 699 r 00.00 2.69 18784.28 4 Social & Infra 20 139820.00 1.96 137n.94 5 Open area & circulation 45 Min 314595.00 88.31 617365.49 Total 69100.00 69100.00 The developer has also obtained the in-principle No objection from State Government for dual usage ofsocial or commercial infrastructure and other facilities both in SEZ and DTA area. The final No objection certificate will be issued only after submission of certificate issued by the concemed Competent Authorities stating that the developer has refirnded,/not availed/not availed & refunded from state Govemment local bodies and No Due certificate from the Development Commissioner (lndustries), Govemment of Maharashtra. The developer had requested for permitting them to use residential building in the non- processing area being developed for SEZ and DTA as per Rule I I A of the SEZ Rules, 2006. 4

They had also conveyed that they would refund back the exemption/refund claimed on demand to the concemed authorities. It may be mentioned that the flat owners in the NPA have been representing before the Hon'ble CIM and Commerce Secretary that the NPA may be de-notified as per the decision of the BoA in its 65th meeting held on 196 May, 2015. The DC SEEPZ was accordingly requested to send a proposal for BoA including representations from the flat owners. DC SEEPZ has informed that with reference to the representation of flat owners the developer, was asked to fumish a copy ofthe lease agreement which are yet to be received. DC SEEPZ has recommended the proposal for the consideration ofBoA. The request ofthe developer is placed before the BoA for consideration. (B) Request of IVI/s. Persipina Developers Pvt. Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specilic SEZ for services sector at village Talegaon, and Panshil, Taluka Khalapur and village Bhokarapada, Taluka Panvel, Dist. Raigad Maharashtra, beyond 14tt October, 2016 Name of the developer: N{/s. Persipina Developers Pvt. Ltd. Location: Village Talegaon, and Panshil, Taluka-Khalapur, and village Bhokarapada, Taluka-Panvel, Dist. Raigad Maharashtra Extension: The developer has been granted three extensions, validity ofFormal Approval was upto 14th October,20l6. Basic facts: Formal approval issued to M/s Sunny Vista Realtors Pvt. Ltd. vide letter dated 15.10.2007 for sefting up ofa sector specific SEZ for services located at above site. The SEZ stands notified as on date. There was change of ownership in favour of Ir,I/s. Persipina Developers pvt. Ltd. which was approved by BoA in its 65th meeting held on 19(h May, 2015. The new developer has requested for further extension so as to implement the project. The developer has made following investments/plans. (i) Details of business plan:- The developer notified land area of 139'83 ha out of which they have started developing work in the processing area of 69 '92 ha and non-processing area of 69.91 ha. The developer has stated that they are anticipating total investment approx. 7000 crores with direct employment of I lakh peopli and indirect employment ofabout l0 to l2 thousand people They ur. ilurrring to provide world class infrastmcture facilities for both the processing ind non-processing areas, which is most essential requirement for achieving expected foreigr exchange revenue from multi services SEZ' Incremental Investmetrt since last extension(incurred till 31'08'2016): (i) Investment for infrastructure and development- Rs. I 39'62 Crores' 5 (ii)

(ii) Cost ofland acquisition:- Rs. 585.56 Crores (iiD Estimated Project Cost :- Rs.764l .82 Crores. (iii) Details of current physical progress:- Physical Status of SEZ Development as on 3Id October, 201 6 Processing Area. (i) Edinburgh - The work is substantially completed with RCC, finishing, MEP works etc. for core and shell and part OC for two floors is received. The entrance lobby work and other minor works are in progtess. The entire completion is anticipated by December, 2016. (ii) New Castle - the RCC works are completed and Frnishing works are in progress. The anticipated completion of the building is h:rlre,2017 . (iii) Infrastructure works - The storm water drain and RCC approach road of about 300M length is under construction. The main receiving station construction is in progress and shuttering & reinforcement works for first floor slab was in proSress. Non-processing area:- Around I million sq.fts. RCC, Brick work, plaster, MEP work partially completed and occupation certificate for 2 residential buildings are obtained balance completion is anticipated by December, 2016. DC SEEPZ SEZ has recommended the request of the developer for further extension for a period ofone year beyond 14.10.2016. The request is placed before BoA for its consideration' (ir) Request of IWs, TRIL Infopark Ltd. a sector specific SEZ for IT/ITES at Ramanujan IT City, Rajiv Gandhi Salai (OMR), Taramani, Chennai, Tamilnadu, for dual usage in the non-processing area The above mentioned SEZ was notified on 23.01.2009 over an area of 10.24-225 hectares. subsequently, vide letter dated 27 .02.2009, the BoA approved residential services apartment (total 400 units) in the non-processing area (NPA) and further BoA vide letter dated 05.08.2010 granted approval for construction of integrated convention center (1500 seater) in the non-processing area. Now, the developer has requested for dual use of said wo infrastructures both by the SEZ and DTA entities consequent to the amendment in Rule llA of SEZ Rules, 2006. Further, the developer requested for the approval of dua[ use of the social & commercial infrastructure viz. convention center and serviced apartments in the NPA under the provision ofRule 11A (3)(b) of SEZ Rules, 2006 over an area of 25269 sq.mh. ln terms of Rule l lA(3) (c) (ii) and (iv) of SEZ Rules, 2006 the commercial and social infrastructure in NPA which can be put to dual use is 30% of NPA 20% - social + l0%

• commercial and social infrastruchre of NPA. 6

DC MEPZ should certify whether it is tulfill the Rule 11A(3) (c) (ii) and (iv) of SEZ Rules,2006. DC MEPZ has recommended the above proposal The request ofthe developer is placed before the BoA for consideration. (iii) Request for Telecom and Infrastructure facility to be created by IWs. Bharti Airtel Limited to facilitate IT and ITES units set up in IT/ITES SEZ being developed by lWs. Ganesh Housing Corporation Limited and units located outside in the DTA m/r. The above mentioned functional SEZ stands notified over an area of 32.71 hectares and has two approved and functional units. Total investment ofRs. 195.10 crores (land cost ofRs. 191.50 crores and Rs. 3.60 crores site investment) has been intimated by developer as on 30.04.2016. Total employment of 181 persons has been generated so far. The developer has allotted land admeasuring 53000 sq.ft. (4924 sq. mtr of land) on lease basis to M/s. Bharti Airtet Limited to set up Mobile switching centre (mobile exchange) facility in built up area of60000 sq.ft. (5575 sq. mtr. Built up area) in non-processing area of IT/ITES SEZ for telecommunication services to enable them to provide facility of telecommunication services as per license under the policy framed by the Govemment of India for providing telecommunication services for the units set up in IT/ITES SEZ and other units located outside in DTA. Proposed land of 4924 sq.mtrs. is part of land of survey No. l9lll having total land of 8771.92 sq.mtr. As per anangement between the developer M/s' Ganesh Housing Corporation Limited and lvl/s. Bharti Airtel Limited, lWs. Bharti Airtel Limited would be providing basic requirement of voice and data service to all units in the SEZ as well as other unit located outside the SEZ in the DTA. As per the provision of Rule I lA(l) for creating such facilities for utilisation by SEZ units as well as units of DTA, no exemptions, concession or drawback shall be admissible, utilisation of such land would be as per the regulations of the State Govemment or local bodies. Ground plan of the said SEZ showing proposed area to be given on lease to IWs' Bharti Airtel Limited has been submitted. The Specified Officer has certified that no exemption from payment of stamp duty has been availed by the applicant for the land belonging to Survey No. 191/A in non processing area where proposed set up is intended. Since, the stamps branch of Govemment of Gujarat has already verified payment of stamps duty and Registration fees as well as no Central Excise, Customs and Service Tax exemptions have been availed by the developer for the land to be used where the facility is to established, the proposal of the developer for dual use of part of land in NPA for installation of mobile tower is duly recommended. In terms of Rule 1 I A(3) (c) (ii) of SEZ Rules, 2006 the commercial infrastructure in NPA which can be put to duty paid dual use is l0% of NPA. The request ofthe developer is placed before the BoA for consideration' 7

Item No. 73.11 : Miscellaneous Cases (i) Request of lWs. Aequs SEZ Private Limited for sectoral broad banding in sector specific SEZ for precision engineering products at Belgaum, Karnetaka to ITflTES' Electronic Components and hardware msnufacturing energy BPO (including Lega' medical and similar services) KPO and R&D Services The above mentioned SEZ was ganted formal approval on 7th January, 2008. The SEZ stands notified ovff an area of 106.33 hectares and the SEZ became operational on 28.07.2009. There are 20 units in the sEZ and out of which l4 units commenced operations. As on date 33.21 hectares of area has been utilized in the SEZ ard 73.12 hectares of area is lying vacant. The developer has submitted the proposal for broad-banding to IT/ITES, Electronic components and hardware manufacturing energy BPO (including Legal, medical and similar serviies) KPO and R&D Services. The unit to construct built up area of 4.50 sq.ft. for this purpose. vide letter dated l3.o9.21ll, clarifications to the amendments made to the provisions of the SEZ Rules,2006 issued vide GSR (540(E) dated 12.08.2013 were issued by the Doc. Para 6 ofthe clarification relating to Broad-banding provides the following:- ..Sectoral broad-banding provisions have been introduced for categories of sectors to encompass similar / related areas with each broad-banded sector treated as a single sector ior the purposes of minimum land area criteria. The principle of broad-banding would be applied taking into account the fact that no additional environmental externalities G required for the additional units which would come up on account of such broad-banding. Some illustrative example of such broad-banded category comprising a sector would include: o Textile, apparel, hosiery, fashion garments, wool and carpet o Leather, leather handicrafts, leather garments and sports goods . Auto components / parts, light engineering o Biotechnology, Pharmaceuticals and chemicals r IT, ITES, Electronic components and hardware manufacturing, non-conventional energy, BPo (including tegal, medicat and similar services), KPo and R&D related anciiary services of the sector and R&D services will be included and treated as an integral part of the sectoral broad-banding. Board of Approval will have the discretion to al-low additional categories to be broad-banded into a sector based on compatibility of area requirement etc. As per clarification on sEZ Amendment issued by DoC on 13.09.2013, broad- banding provisions for categories of sectors to encompass similar / related areas with eact brload-banded sector is treated as a single sector for the purpose of minimum land criteria, DC CSEZ has noted that no additional environmental extemalities be required for the additional units which would come up on account of such broad-banding' The request is placed before BoA for its consideration' 8

Item No.73.12 : Cancellation of Formal Approvals Sr, No. d er Name of the Developer/co- Sector al Date of formal Znne Remarks IWs. Karanja Infrastrucnrc (P) Ltd. (vill. Chanje, Tal. Uran, Raigad) FTWZ 3 r.10.2006 SEEPZ \xas notified on 1E.08.2009. The formal approval granted ro the developer has expired on 31.10.2012. DC SEEPZ vide letter dated 25.10.2013 and subsequently lefter dated 20.12.2013 asked the developer to up to date the steps idtiated for the implementation of SEZ, however, no reply has been received. Further, on 28.08.2014 the developer was informed for the personal hearing however the developer did not come for hearing. Again on 31.05.2016 the developer was asked to submit details of the implementation of the SEZ aod on 09.06.2016 and 22.Q7.2016 rle developer was requested to submit the details of the financial clostlle, however lhe developer vide lener dated M.08.2016 has stated that they had spoken to PNB, however, the sanction could not be confirmed tkough a communication as the approval was subject to the extension/vatidity of formal approval. Therefore, the DC SEEPZ SEZ has The SEZ recommended formal for cancellation 2 trI/s. citanjali Gems Ltd. (Panvel Village, Raigad) Gems & Jewellery 25.10.2W6 SEEPZ The SEZ was notified on 9s approval granted to the developer has expired on 24h October. 201l. The SEZ applied MMRDA for convening land area from green zone to industrial zone. In the absence of zone change thcy are delayed in exscutirg the development of SEZ. Thereafter, DC SEEpZ SEZ vide letter dated 04.02.2015 requested to the principal Secretary, Industries, Energy and tabour Department Government of Maharashtra to iDtimate the status of grant of permission to the developer for converting the land for the proposed SEZ for green zone to industrial zone. The Director of Industry, Govemment of Maharashtra has informed that the matter w.r.t. conversion ofgreen zone to industrial zone is ctosed. A firnl letter dated 18.05.2016 u,as sent to the develop€r stating that they had been not able to procure the land, therefor€, the proposal would be recommended for cancellation to the BoA; to which the developer replied that the approval for conversion of zone would granted in 6-8 months time and also asked for a personal hearing. The developer was granted penonal hearing oa 07.06.2016 and was asked to submit the requisite documents within 25 days. However, this offrce has not re{eived any communication from the developer in this regard till date. Therefore, the DC observed that the developer could not able lo get green zone convenod lo industrial zo[e June, 2008. The formal of8 even after I fiom notification 9

Therefore, the extension of formal approval of the developer has not recommended and formal approval may be cancelled. Item No.73.13 : Appeals before BoA (i) Appeal of IWs. Jai Bharat Plastics a unit in FSEZ against order dated 07.09.2016 passed by UAC, FSEZ, The Unit was issued LOA F.No.FSEZ/LlC/J-2Z[f radingl2005l6420 dated 04.01.2006 to set up an unit under the SEZ Scheme for Trading activity (All items other than Restricted and prohibited items). Further, DC, FSEZ has stipulated following conditions: (D The Unit shall export its entire production service excluding rejects and sales in the domestic tariff area as per provisions of SEZ scheme for a period of 5 years from the date of commencement of production. For this purpose the unit shall fumish the requisite legal undertaking as prescribed in SEZ Scheme to the DC concemed. (ii) The unit would be required to achieve positive Net Foreign Exchange (NFE) as prescribed in the SEZ scheme for a period of 5 years from the commencement of production failing which it would be liable for penal action. (iii) Import/local purchase will be permitted of all items except those listed in prohibited list for Import/export will be permitted. (iv) The LoP is valid for 3 years from the date of issue within which the unit should implement the project and commence commercial production and would automatically lapsed if an application for the extension of validity is not make before the end of the said period. Date of commencement of production shall be intimated to the DC concerned. Further, DC, FSEZ vide letter dated 04.03.2011 had renewed/amended the trading activity of (i)Ready Garments,(ii)Agglomerates/ Granules & Plastics Bags and iii) Gold Jewellery .On 18.02.2016, the appellant submitted an application for the renewal of above LoA before its expiry date i.e.22.02.2016 wherein, it was mentioned that the appellant have achieved negative NFE of Rs.7.62 crores during the last 5 years block due to the ban on export os gold jewellery which was permitted to them on the Original LoA issued on 04.01.2016 as well as renewal of LoA on 01.03.201l(for all items other than restricted and prohibited items) and afterwards vide amended letter 04.03.2011 the items of trading activity was reduced and restricted to tluee items Ready Garments,(ii)Agglomerates/ Granules & Plastics Bags and iii) Gold Jewellery. Further, the DC, FSEZ vide letter dated 07.04.2016 has issued a SCN for Negative NFE and poor performance of to the Unit stating that why penalty should not be imposed and LoP should not be cancelled for violation of LoA and LUT. Subsequently, the DC, FSEZ vide letter dated 07.09.2016 has informed that on basis of the UAC meeting held on 15.06.2016, it has decided not to renew the LoA and which was valid trp to 22.02.2016 and cancelled the unit. Thus, the appellant has filed the instant appeal (Annexure-2) against the above cancellation. t0

qr) Appeal of ws. Jagdamba Impex, against the condifion imposed by the Approvar Committee in their LoA. The appellant has vide application dated r9.M.zo16 proposed to set up a unit for manufachre and export of Electricar Lamination, core oil Assimbly, Eloct.i"ar i;si;rro;;, Copper Wire/Strips, Aluminum Wire/ Strips and other parts in the Noida SEZ. .. The above proposal o{ -l_apnellant to set up a SEZ unit was taken up for consideration by the UAC/DC NSEZ in the meeting heli on 02.06.2016 and the uet has stipulated some conditions comes under the SEZ Actr005 and Rules, 2006:_ (i) You shall 100% export the goods manufactured as per provisions of the sEZ Act, 2005 and Rules made there-under for a period oi fiu. y"u., r.o. tr," aut" oi commencement of production. For this purpose, you sha ixecutive the Bond-cm- Legal Undertaking as prescribed under thi SEZ Ruies, 2006. (ii) You shall import/purchase only prime CRGO for export production. (iii) You shall not be permifted to import non-prime, mills left over, scrap and spurious CRGO material. (iv) Jry shall fulfill the pollution control requirements, as may be prescribed by the Pollution Control authorities. Thus, the appellant has filed the instant appeal (Annexure-3) before the BoA for modificatior/removal of conditions stipulated in (r)(ii) & (iii) of LoA No. 02/02/2016_ Proj/5915 dated 20.06.2016 issued to the applicant; or altematively. (i) Modifr the condition of the LoA to permit the appellant to undertake sales to DTA alongside exports to be made by the unit; (iD Modif the condition (ii) and (iii) of the LoA of import of only prime CRGO for production to read as import of Fresh cRGo iteel other'tian core coil assemblies of old and de-commissioned transformers: (iii) Appeal of IWs. Kamal Deep Jewellers a unit in NSEZ against order dated 05.09.2016 passed by UAC/IIISEZ. The Unit was issued l-oP or 2l.l2.20o5 to set up a unit in NSEZ for export. The said unit vide letter dated 02.08.2016 requested the o/o Jaipur SEZINsEz for the renewal of t,oA for next five years. The UAC in its meeting held on 02.09.2014 has cancelled the LoA dated 03.07.2006 and directed to customs Division to recover all duties and interest etc. before completing de-bonding formalities. Again the unit had applied DC vide letters dated 18.07.2016 and 01.08.2016 for renewal of LoA after recovery of market and getting the export orders. The unit also stated that they have maintained the NFE during the past 5 years and no foreign payment is pending. However, the o/o Jaipur sEZlNSEz;ide -letter iated 05.09.2016 has denied for extension ofloA for further five yean. Thus, the appellant has filed the instant appeal (Annexure-4) against the above decision. ll

; (iv) Appeal of lWs. Dr. Reddy's Laboratories Ltd. CTO SEZ Process Unit-l a unit in Dr. Reddy's Laboratories Ltd. at Sy. N, 53-80, Devunipalavalasa village, Ranasthalam Mandal, Srikakualm District against order dated 11.05.2016 passed by UAC/VSEZ. The Unit was issued LoP on 31.01.2010 for manufacture of Pharmaceuticals & APIs at Sy. N. 53-80, Devunipalavalasa village, Ranasthalam Mandal, Srikakualm District, Andhra Pradesh. Now, the unit had submitted an application for inclusion of service activity of QA,/QC services for the existing CTO SEZ process unit-l with the intention to extend QA"/QC related services like analyical method validation for other SEZ units and other units in DTA. The proposed facility can undertake all type oftest which includes analytical method validation for CTO-SEZ and other DRL CTO units, work on pharmacopial deficiencies which are QC and QA related. services. The testing and analysis process requires a no. of steps with highly qualified and skilled man porir'er. The establishment of laboratory requires a no. of laboratory equipment and lab scale manufacturing facilities to get the end results. UAC/DC VSEZ vide letter dated I1.05.2016 has rejected the proposal without citing any reasons for the rejection. Thereafter, the unit approached the DC VSEZ to know the reasons for rejection as nothing has been mentioned either in the minutes of the meeting or in the letter conveyed to the unit. DC has advised to the unit to submit a revised/fresh proposal under broad banding for consideration and accordingly the unit submitted fresh and revised application on 02.06.2016 to the DC for consideration. The DC vide letter dated,21.Q6.2016 has informed that the proposal shall only considered in the UAC and grant approval if tbe said services are exclusively to the rendered to the unit and not to other SEZ or other DTA unit. Thus, the appellant has filed the instant appeal (Annexure-S) against the above decision. t2

frnnu,rr. -/ t OFFICE OF THE DEVELOPMENT COMMISSIONER, GOVT. OF INDIA, MINISTRY OF COMMERCE & INDUSTRY, . SEEPZ (SPECTAL ECONOMTC ZONEI MUMBAI 't,! :i {. {(+ !* + + ** +* * AGENDA NOTE FOR CONS]DERATION OF BOARD OF APPROVAL a) Proposal:- Application for approval of Dual usage in the non-processing area of M/s. Persipina Developers Pvt. Ltd. b) Specific Issue on which decision of BOA is required:- Permission for Dual use of Residential Bldg. in the non-processing area of sEZ admeasuring 69.91 hectares. c) Relevant provisions ofSEZ Act, 200S & Rules:- Rule 1I A (3) ofSEZ Rules, 2006. d) Other Information:- M/s. Persipina Developers had submitted their proposal for dual usage in the non-processing area of social infrastructure of the Notified SEZ subiect to payment of exemption/benefit of Central levies that has been claimed which shall be refunded back. The Developer has fr.rrnished the following subrrissions :- A. Authorized o ration a roved b M0C&l dt. 20.08.2009 and irs status:- 55813 sq mtl'. Sr. No Authorized operations Processing a rea Non- Processing area Quantum approved 1. 200790 sq. mtr. [1s00 unitsJ Status of the work 2 Residential Housing Parking including Mulri-level vehicle parking 57595 sq mtr. Not approved -tt-

-,,r45-'J,-i:r':l:ii-,:..r::==------.---,- -:-:. ::,-::= - ,:i:..:. aa r li i l i I ! t i I i I i I
i i I I I l I I I I I Not developed B Authorized operations in Non_processing Area dt. j.g.02_2010 The Developer has submitled the infrastructure plan for dual usage for the folloudng :- Total non- processlng area transportatioll stands proposed 72 First Aid centre/dispen- sary with tools and e ul ments sq 100 mtr Approved for processing area Not developed Facilities management office 13 25 sq. mtr. 25 sq. mtr. 74 Power station 6900 mtr. sq Approved ro osed as Partly Developed 15 Telephone Exchanges 360 sq.mtr. Approved for processing area Not developed 76 Worker Canteen sq 500 mtr. sq. 500 mtr Not developed 77 Project Office sq 2000 mtr. Approved for non- processing area Not developed Sr. No Authorized 0perariori rntr. Quantum Approved (sq. Status Development as date of oll 1 Residential A artment 100395 Under Constructi on Sr. No. Description Proposed Perrnissible Area (Sq mtr.) Area (Sq mtr.) i 699100,00 699100.o0 414 approvea as proposed Approved as p1oposed

25-Mali 49238.30 Residentia-l area Commercial area t7 4775.OO 7 .O4 4 10-IvIax 699100.00 Social & Infra 20 139820.00 1.96 737 tr.94 5 Open area Circuldtion & 45 Min 314595.00 88.3r 6t7365.49 6 Total 699100.00 699100.00 2.69 787 A4 .24 They have also obtained the ln-principle No objection from Sate Govt {or dual usage of socia-l or cominercia-l infrastructure alld other facilities both in SEZandDTAarea.ThefinalNoobjectioncertiflcatewillbeissuedonlyafter submission of certificate issued by the concerned Competent Authorities stating that the Developer has refunded/not availed / not availed & refunded from State Govt. loca] bodies ancl No Due Certificate from the DeveloPment Comrnissioner (lndustries), GoM In addition to the above, the following submissions are made :- (a) MOC&I vide letter dt. 20 08.2009 had granted approval for authorized operation in the processing and non-processing area (b) Subsequently the Zone Administration vide communication dt' 09-12 2009 and 29.Ol.2OirO had fonvardecl M/s' Sunny Vista's lequest for construction of olfice space, residential housing and parking to MOC&I (c) BOA in its 38o'meeting held on 11'02'2010 had approved residential apartment of about 1500 units in the non-processing area admeasuring 1'00'395 sq mtr' (d) Discreet enquirics revealed that the developer viz M/s' Sunny Vista had leased the residential apartment in the non-processing area of SEZ to persons outside SEZ thereby violating the provisions of SEZ Act ald Rules and the sarne was intimated. to MOC&I vide communication dt' 30 06'2012 e 12'72 2012' (e) Subsequently Sunny Vista vide letter clt 05'02 2015 had applied for :- i, notifying M/s. Persipina as developer in the Formal Approval dt' 15.10 2007 granted to NI/s Sunny Vista AI\ID ii. d.ual usage of resiclential bldg aclmeasuring 1'00'094 sq' mtr' tor 1042 units in the norl-processing area and the same was foru'ar-ded to MOC&I 2

• )l- I .. l I

l vide letter dt. 03.03.2015. Subsequent cla-rihcation lvas sent vide letter dt 22.O4.2075 (0 BOA in its 65th meeting had approved the proposa_l of change of orwrerstrip from M/s .Sunny Vista to M/s. Persipina Developers. llowever, the proposal for grant of permission for dua-l usage of infrastructure was not approved and directed ttre developer to denotify the tota-l area of l,OO,O94 sq. mtr. in fl:e non- processing area wherein iO12 residential units have been built from the SEZ subject to payment of duty benefits availed after obtaining NOC from State Go\t. (g) The Developer vide their communication dt. 10.04.2015 had requested for permitting them to use residential b1dg. in the non-processing being cleveloped for SEZ and DTA as per Rule 11 A of the SEZ Rules 2006. They had also conveyed that they would refund back to the concerned authorities the exempLion/ refund thus claimed on demarrd. [h) This office vide letter dt. 26.10.2015 had requested the developer to furnish the documents, infrastructure plan, NOC from State Govt. and No dues cerrificate from S.O. etc. (i) Also this ofhce vide letter dt. 25.01.2016, 28.04.2016 and 07.06.2016 had requested the deweloper to follorv the clirections of the BOA of its 65u meeting u,.r.t. denotihcation of the toral ar'ea of 1,00,O94 sq. mtr. in the non-processing area e) DC's recommendatiorl: - The proposal of M/s. Persipina Developers Pvt. Ltd. in terms of Rule 11 A of SESZ Rules 2006 for dual usage is submitted to the Board of Approval for consideration. ++x **8+ + -le- l i i i i I I l i I I i l i i I l l i I I I I i I l I

frnnexwte -2- FORM -J FORMFORAPPEAL (See Rule 55) FOR OFFICIAL USE !.

1. Name of the Appellant
2. Address
3. Name and address of the authority, whose decision or order is brought up in appeal M/S. ]A] BHARAT PLASTICS 54/1, B.R.B. Basu Road, 3'd Floor, Room No.13, Kolkata-700001. Development Commissioner, Chairman of UAC, Government of India, Ministry of Commerce & Industry, Falta Special Economic Zone,2"a MSO Building, 4h Floor, Nizam Palace, 234/4, A.J.C. Bose Road, Kolkata-700020. ,6 M& %, , (t.eJ )r\
4. Brief of the decision against which Appeal is made The LOA No. FSElLIClJ-22{hadingl200S/6420 dated 04.01.2006 of the appellant was going to be expired on 22.02.20L6, prior to that on 18.02.201,6 the appellant submifted prayer for renewal of the said LOA before Ld. Development Commissioner, FSEZ wherein it was mentioned that the appellant have achieved negative NFE of < 7.62 crores during last 5 years block due to the ban on exports of gold jewellery which was permitted to them in the Original LOA No. FSEltIe J- 27/kadin{05/5420/ dated. 04.m.2006 as well as renewal LOA No. FSEZ,TUCI l-22firudin{05/5331 dated 01.03.2011 (For all items other -11-

2 than reskicted and prohibited items) and a{terwards vide amended letter No.ESEZJLIC/l-22/Tradingl0S/5440 dated M.03.2011 the items of trading activity was reduced and or restricted to tfuee items viz. i) Readymade Garments, ii) Agglomerates/Granules & Plastic Bags & iii) Gold Jewellery. (Copy of the original LOA dated 04.01.2006 and renewed LOA dated 01.03.2011 along with amended lefter dated 04.03.2011 are attached as The appellant aiso mentioned in the said letter that they have achieved positive NFE in three years out of five years bl'ock and the negative NFE of < 10.60 crores recorded in the year 2012-13 due to suddenly ban of export of goid Jewellery and the same was adjusted with positive NFE of a- Iast two years and resulted of net negative NFE of < 7.62 crores in the five years. But in the order passed by the unit approval com-rnittee wherein it is shown that the appellant has achieved negative NFE of t 34.40 crores which is contrary to the fact. (Copy of the prayer for renewal letter dated 18.02.201'6 along with affidavit copy summary of Syears annual performance rePort is attached as per Annexure - "D"). During the pendenry of that proposal a separate show cause notice (SCN) No. FSEZlLICll -22/Trudng/ 2005/ 9L dated 07.04.201'5 was issued to the appellant proposing penalty for violation of the condition of the LOA and -tg -

i 3 LUT under section 9 & 11 of FT (D&R) Act,7992, R/W FT (D& R) Amendment Act, 2010, Rule 10 of Foreign Trade (Regulation) Rules, 1993 and violation of provisions in terms of section 16 of currently enacted SEZ Act 2Cf,5 &. SEZ Rules, 2006 by occupying space in SEZ without achieving positive NFE. (Copy of the said show cause notice no. FSEZ/LlC/J-D/Trudng/ 2005/ 91, dated 07 .04.2076 attached mark with Annexure - "E") The appellant submitted the reply against SCN on 30.5.2016 which was not considered and no personal hearing was allowed. (Copy of the said reply submitted on 30.05.16 is attached and mark with Annexure- "F" ) The proposal of the appellant for renewal of LOA and adjudication of SCN dated 07.04.2016 was placed before the Unit Approval Committee in its meeting held on 15.06.2076, wherein the Approval Committee, decided for non-renewal/ canceling of Trading LOA from the date of I-apse of LOA i.e. 22.02.201,6 in view of the fact that unit was negative NFE. The appellant was also directed vide order no. FSEZ/I[C11- 22fTrudin{0511824 dated 07.09.2075 to submit APR for the year 2015-16 within 15 days time and the complete NFE position for the block period i.e. 2011-16 which will be placed before UAC in terms of Rule 54 of SEZ Rules, 2005 for taking further course of action. The appellant submitted -11-

4 the APR for the year 2015-16 on 22.09.20L6 in compliance of the said order. ( Copy of the said order no. FsEqllcll-22{Trading/05[824 dated 07.09.201,5 is attached as per Annexure - "G". and also copy of A?R for the year 2015-16 is enclosed as per Annexure "H" in compliance to the said order issued by Unit Approval Committee.) 5. Reason as to why the decision needs review t) The decision has been given on predetermined set of mind without considering the facts and also it is not mentioned in the order that under which provision of law the LOA was not re- renewed/ cancelled. The natural justice was grossly denied as the appellant was not put to any notice {or confrontation and a.llowed any personal hearing. Though it is mentioned in the order that personal hearing was given to the promoter but it will be evident that no formal intimation letter was even issued to the appellant by the adjudicating authority in this regard. The order was issued based on wrong observation of APR. The appellant in his reply to the SCN mentioned the same which was not considered. ii) iii) -.>o -

E ir) The order is inconclusive, arbitrary and suffers from legal infirmity; it cannot be treated as speaking order. In absence of any personal hearing the appellant could not submit documentary evidence in favour of their defence. v) vi) The appellant was not allowed to export Gold Jewellery as was permitted in their Trading LOA which was the main reason for achieving negative NFE of 7 7.62 ctores where as during the 1't block of 5 years they had good volume of exports of gold jewellery and achieved positive NFE on the basis of which LOA was renewed. vn) In the present situation huge stocks are lying at the unit therefore the appellant prayed in their reply to SCN to extend the LOA for a short period so that they can fulfill the export obligation and can achieve cumulative positive NFE which was also not considered. Any other remarks: Admittedly only on 14.06.2016 per telephone the appeliant was asked to attend before the UAC for discussion which he complied and explained the position of the company. The appellant was not told that the said meeting was to defend their case and hence he had failed to take adequate step in order to defend their case before UAC. At the end the appellant had realized that the same is for personal hearing but in fact he was not put to any show cause notice to defend nor was he able 6 _Ll _

6 to submit his reply. The order is ex-party. The order is fallible on this count itself. it is clear from the above that though the appellant has faced negative NFE but there is no allegation of revenue loss of the department as the appellant has paid full rate of duty while removing goods from SEZ to DTA (i.e, Basic Customs Duty, CVD and all kinds of CESS). PRAYER The appeliant accordingly prays that the order of the UAC, FSEZ may kindly be set-aside and/ or renew the LOA for five years or for shorter period as deem fit by UAC so that the appellant can resume their business at earliest. And, for this act of kindness, the appellant, as in duty bound, shall ever pray. Place. Kolkata Date. 03/10/2075 Signature of the Appellant FOR JN BHARAT PUSTICS R^fa'/- l;h' Pronticlot Name in Block Letters RATAN LADHA Designation Tel. No. PROPRIETOR 9831028758 -22 - E-mail Address : vikashladha.vl@gmail.com

{ I Anruxx"w -3 t' FORM J FORM OF APPEAL FOR OFFICIAL USE BEFORE THE HON'BLE BOARD OF.{PPROVAL. DEPUTY SECRETARY. MINISTRY OF COMMERCE AND INDUSTRY. DEPARTMENT OF COMMERCE. o B EW DELHI _ Date L Name of the Appellant: Jagdamba Impex 2. Address 10, Sandesh Vihar, Pitam Pura, New Delhi - I 10034 3r Name and address ofthe authority, whose decision or order is brought up in appeal Assistant Development Commissioner, O/o The Development Commissioner Noida Special Economic Zone Noida Dadri Road, Phase-II, Noida - 201305 4. Brief of the decision against which Appeal is made : , I i LOA No. 02 / 02/ 20 1 6 -P ItO J I 59'\ 5 dated 20.06.2016 For JAGDAMBAIMPE h (Prop 5. Reason as to why the decision needs review 6. Any. other remarks Appeal for modification of certain conditions imposed on the appellant in the LOA. z 3 Signature of the appellant: l---/ Name in Block Letters: Amit Aggarwal. Designation: Proprietor Tel. No. : 9811991377 Place: Noida Date: E-mail Address: iagtlam boin.rp lzrturrail.com Fax : ...N.A Documents to be enclosed with the appeal: L Copy ofthe decisiol,/rejection letter l)emand Draft ofRs: 2,5001- in favour ofPay and Accor.lnts Officcr, Department of Commerce, New Delhi. i', . )i -23 {hiL; € {. !..; I

a t 1 7 3 Name of the Appellant : KAMALDEEP JEWELLERS Address : H1-123, SEZ - ll, Sitapura lndustrial Area' Jaipur - 302022 Name and address of the t"nJt; ;;; ;;ti'ion o|. o'a"' it urousht up in appeal : Decision of DeveloPment com'i"ion"' tornit'nittO uia" "ntfosed' lett€r no' 2-77-SEz-UJo wotl587 dated 05.09.2015 an"t '"n"'''oi'i-oiltt'ii"t t '"ars has been not allowed by the unit iro-r"' committee in its meeting held on 02'09'2011'. .. - Brief of the decision .rrin* nr.nior."io .r0., uAc in its meeting held on 02'09'2014 has cancelled our LoA a"'"0 o''o'''o#l"i Oit"i"a to customs Division to recover all duties & interest etc. before compretini"-i"r*^t for.arities- rurther we have applied to Development commissioner ffi;;;;il 18'07'2016& 01'08'2015 for renewal of LoA after recovery of rn"'f"t 'na g"tnlitt" "po o'0"" but Development Commissioner vide letter dated 05'09'2015 has denied for extension of LOA for further 5 Years' R""'on"'toh'"fT:l:::0"'-l""Tl'o""ooemandsandwillinEtodotheexPortf'om "" iiiilt'.';I#il::,T :::'Il::;::;":1i"'',.,:: :.'i:' u'o i. in ro* lNc', 45055' Pawnee Dr' Freemounl cA' usl c. RAINBOW RATAN COMPANY lNC" 48'n West' 48th Street' Suite fl603, New York, USA Any other remarks' w" h"'e r"qul'J i"'1""""' "f LoA-for turther 5 years' our NFE during lil ,rrit r""" as positive and no Foreign Pavment is pendins' FORM FOR APPEAT [Refer rule 55] FOR OFFICAL USE KAMAT KISHOR GUPTA ProPrietor Tel No.: 9829055333 Email Address : sarafiewel@gmail'com Annu^. 7 FORM-I Date 17.10.2016 4

• -.5 6 Signature of the aPPellant Name in Block Letters: Designation Place: JaiPur Date : 17.10.2016 Fax : ..........""" _21- , KP*l

/)aa2y-ua.7 ^J i .fiibrn-"aay', Qid Dr. Reddy s Laboratories Ltd CTO SEZ Process Unit-o1 Sectors 28 & 34, Devunipalavalasa Village, Ranastalam Mandal, Srikakulam Dist-532 409. Andhra Pradesh, lndia. Tel i 91 8942 304141 To, The Director(SEZ Section) Department of Commerce Ministry of Commerce & IndustrY UdyogBhawan New Delhi -1 10 01 1 Sub: Submission of appeal in terms Rule 55 of SEZ rules for consideration by BOA against the ;"j;;rt". oio* prop*ut for inclusion of service activity in the LoA - proposal for broad banding the LOA 6 1"rms of Rule l9(2) to include extension of QA/QC related,services with the addiion of new Analytical Nlethod vaiidation lab - request for broad banding o{ LOA -reg Ref : LOA F.No.24IDRL-SKL- I /S SEZ/20 I 0, 13 I 01 1201 0 ( 13lhAugust,2016 \
N CN )S S- $i J. a- a2 Sir, We would like to bring to your kind notice that, we have submitted an application.for inclusion of service activity of QA &QC services under the LOA as part of broad bry9.1"g,^']9: our letter' dated: 10/04/2016 antl the same was placed in the UAC meeting held on 2510412016 we have attended the meeting and exptained thi requirement and importance ofthe proposal' However, we have received a communicatio nDt: 1110512016 conveying the rejection of the proposal ty UaC without citing any reasons for the rejection This is a simple proposal for broad i""iirg "i ,n" LOA to includJ service activity. In the minutes of meeting also, no reason has been attributed to the rejection. Mr.p Srinivasulu, Associate Director (Finance) has approached Development commissioner on iiih M;,r016 io ascertain the reasons for rejection ind for reconsideration. After hearing, the Development Commissioner has advised us to submit a revised proposal to UAC for consideration. Accordingly, we have filed revised application under broad banding on 0210612016. Before placing in the UAC, a letter has beenlisued to us on 2110712016 to conflrm i11 riting that the Anal).tical Method Validation services are exclusively provided to the Unit (CTO S;Z process Unii I LoA No:241DRL/SKL/-1ISSS/2010 D1.13.01.2010) and not to any otherSEZ or DTA Units. In this connection, we would like to submit that, we have submitted the proposal for inclusion of 'l/ service activity in terms of Rule 19(2) for consideration by UAC as part of broad banding. The o/o the DeveloPment Commissioner or the UAC have not quoted any reasons or any SEZ rule for rejecting the propo sal. We could also not understood that, why the Development Commissioner's office wanted to restrict the a val to the unit alone(which is actually not required as in any case, every Pharma unit will eal atory tbr testlng and analysis). a l/ t or Di. i:;eiil7 qyt t!. nA[! I.iAN RED Office: 8-2-332 Road No. 3. Bariara Hills, Hyderabad scoo34' Tei.ngAesdoitle Director 91 40 49CC 2900, Fax.91 a.i 49OO 2919, Email: maii€o'reddys..::'r clN . 185:9:;.Pi!84F1 a:3.15C7 !vwvJ 0rredd)r...r,), b ) L, nh -2-f- DY Ltd., \

1./r€ !q Under these circumstances, we have no option, but to approach the Ministry for placing our appeal/proposal before the Borrd of Approvals in terms of Rule 55 for consideration. We understand that, we are filing the appeal after a delay of more than 30 days as prescribed in Rule 55. However, the delay in filing appeal is due to the above reasons and due to the assurance for reconsideration in the next UAC by the o/o the Development Commissioner, VSEZ. However, looking at the letter, Dt: 21107/2016, we have decided to submit appeal to the BOA for consideration. In view of the above stated reasons, we request you to kindly condone the delay in filing of -- - appeal within the stipulated time. The proposal is simple for inclusion of service activity in the existing LoA. We have also observed from other SEZs , in particular under the jurisdiction of KASEZ , ZydusPharma SEZ had issued broad banding permissions for a no. ofservices to the units in the SEZ. Extracts of.the minutes ofthe meeting are enclosed herewith for ready reference. We are enclosing here with copies of the detailed proposals submitted to Development Commissioner, VSEZ for placing the same before the UAC vide our letters, dated: 1010412016 zr:td,02/0612016. The brief details ofthe proposal are given below. We are establishing analytical method validation lab which is an extension to the existing laboratory as part of the CTO SEZ Process Unit-l. Keeping in view of the changing FDA requirements, the Management of Dr.Reddy's has proposed to establish this facility to undertake QC & QA related services of CTO SEZ Process Unit -1 with an intention to extend QC/QA --* related services like Analytical method validations for other SEZ and other DRL DTA units following the SEZ rules. The investrnent being made on creation of this Laboratory is huge and optimum utilization of the facility can be met only through extension of services to other Units. These services may be extended for export purpose also in future. In this connection, we would like to submit that, we started production w.e.f. 29.04.2014and during the year 2014-15. A no. of new products are being introduced in this unit for export purpose. New filings with USFDA and other regulatory authorities are also in process. The proposed facility can undertake all types of tests which includes Analytical method validations for CTOSEZ Process Unit i and other DRL DTA units, work on Pharmacopial deficiencies which are QC and QA related services. The testing and analysis process requires a no. of steps with highly qualified and skilled man power. The establishment of laboratory requires a no. of laboratory equipment and lab scale manufacturing facilities to get the end results. This unit will maintain separate books of acqounts as may be required in terms oI SEZ Act/Rutes for its authorized operations at both input and output stages. For Dr. Re M. RA HAN REDDY ri""s Ltd.,

• 2L- As ciate Director

s "1f}iC List of Services: A detailed proposal with the list of equipment required for the valldation Iaboratory was also submrfted.
establishment of the Method In terms of Rule 55, we are consideration by the Boarj enclosing here with the folloqzipg documents with the appear for Approvatsforpresenting"r;.if::ffils' we shall in person ^pp;;.;;; rt""fi'", ", g1 Io* _l (in dupticate) tl) Two copies of the order of the approval committee (certified copy) fi $.friffit";:;fx,i"i[#t;tT$#H#trilt ffi/,., 0,.., ()) Extracts of the Minutes of the UAC neil on ZitOctZOlO (o) Extracts of the mir ,1\ ,r,. a""i.i"i'i" ;";ilT:iflt.'5ll;,1;il'"t orzva,sptu..na sEZ rorrerying on t/) DD for Rs.25001 Commerce, Ne* D.lfiru*, in llo pay & Accounts Officer, Department of {u) Copy of letrer re."ir* !9, DC, VSEZ. 2t/07/2016 (9) Our reply letter. dated: 02/Ogl2O16 y#'#Hffi:;,'JlJ."#: fl1dl1 'on,ia.. our appear ror pracing rhe proposar berore rhe next appear wi th i i il ; ;;il;, j ;: ";:;J::;:.1"H # H y;1,t,; t; ;#;'ffi ffi Lro'n o r r n. Thanking you, Yours sincerely,

• FmD..Reddy,s Laboratories Limited "',;iff t?'"1"'tnt'u tt-J M Ram rflofiA*IfrBgHoN REDDY As_s,o cia te rfuEg8f WJL.d t_ifr rr,tipp r c I Authorised Signatory st. NO. List of services o OS d pr t p o be add d to the LOA Probable ITC (HS) Proposed annual ex turnover standard/Impurity op fi C/ A o re a a ted servlces Anal ( ca vti Method al dat ons Pharmac al de enc es r t. anal al c )ti s method Referenc rking uali standardlWo fi a c n o s ot applicable N Rs.l000.00 lakhs -L1- I I I I ! J I i I