1.Central Board of Excise and Customs, Member (Citstot

NorthBlock,NewDclbt. (Fax:2^092628).2.Central Board of Direct Taxes, Member (IT), Department of Revenue, North Block.

New Delhi. (Telefax: 23092107).3.John Secretary, Mimstiy of Finance, Department of Financial Services, Banking

Division, Jeevan Deep Building, Mew Delhi (Fax: 23344462/23366797).4.Joint Secretary, Department of Industrial Policv and Promotion, Udyog Bbawan, New

Delhi.5.Joint Secretary, Ministry of Shipping, Transport Bhawan, New Delhi.

6.John Secretory (E), Ministry of Petroleum and Natural Gas, Shastrt Bhawan.-Mew

Delhi7.Juinl Secretary, Ministi^ of Agriculture, Plant Protection, KrisliiBhawan,New Delhi8.Ministry of Scicrrce and Technology, Sc -Q' & Head (TDT), Technology Bh^van,

MehrauliRoad.New Delhi. (Tclelax: 26862312)9.Joint Secretary, Dcparhnent of Biotechnology, Ministry of Science and Technology,

7*1 Floor, Block 2, CGO Complex, Lodhi Road, New Delhi -110 003.

. Srinivasan)'

si: 2306 2496

hi continuation of this Department's O.M. of even numbers dated It"'October, 2018

and 24* October, 2018 il is informed that the 5th Meeting (2018 Series) of (ha Board ofApproval lor EoUs and the 85* Meeting of the Board of Approval for SEr s, under theChairmanship of Commerce Secretary. Department of Commerce have been scheduled on2e" November, 2018 at 11.00 A.M and 11.30 A.M. respettively in Room No. 108, Udyog

Kh^ivan, New Delhi. Soft copy of lire agenda is also being hosted on the website:www.se^in^ia-anv-jn. The addressees located outside Delhi are requested to download lire

agenda from the above mentioned website.

NO.F.2/5/20I8-SF.7.

Government eflndia

Ministry of Commerce ^nd Industry

(SEZ Section)Udyog Bhawan, New Delhi

Dated the 25"1 October, 2018

OFFICE MEMORANDUM

10.Additional Secretary and Development Commissioner (Micro, Small and MediumEnterprises Scale Industry), Room No. 701, Nirman Bhavan, New Delhi

(Fax:23062315).11.Secretary. Department of Electronics & Information Technology, EleeGonics

Niketan, 6, CGO Complex, New Delhi. (Fax: 24363 i 01)12.Joint Secretary (IS-1), Ministry of Home Affairs, North Block, New Delhi

(Tax: 23092569)13.Joinl Secretary (C&W), Ministry of Defence, Fax: 23015444. South Block, New

Delhi.14.Joint Secretary. Ministry of Environment and Forests, Pariyavaian Bltavan, CGO

Complex, New Delhi - 110003 (Fax: 24363577^15.Joint Secretary & Legislative Counsel, Legislati^e Department, M/o Law &. Justice,

A-Wing, Shastri Bhavan, New Delhi. (Tel: 23387( 195).16.Joint Secretory, (Justice-I), Department of I-egal Affairs, M/o Law & Justice, New

Delhi (Tel: 2338 3037).17.Secretory, Department of Chemicals ^ !18.Joint Secretary, Mlnistty of Overseas T

New Delhi. (Tax: 24674140)19.Chief Planner, Department of Urban Allaire, 'town Country Planning Organisation,

Vikas Bhavan (E-Block), I.P. Estate, New Delhi, (fax: 23073678/23379197)20.Director General, Director General of Foreign Trade, Department of Commerce,

Udyog Bhavan, New Delhi.21.Director General, Export Promotion Council for EOUs/SEZs, SG, 8* Floor,

Hansalayo Building, 15, Barakhamba Road, New Delhi - 110 001 (Fas: 223329770)22.Dr. Rupa Chanda, Professor, Indian institute of Management, Bangalore,

Bennerghata Road. Bangalore, Kamalaka23.Development Commissioner, Noida Special Economic Zone, Noida.24.Development Commissioner, Kandla Special Economic Zone randhrdham

25.Development Commissioner, Falta Special Economic Zone, Kolkata

26.Development Commissioner, SEEPZ Special Economic Zone, Mumbat.

27.Development Commissioner, Madras Special Economic Zone, Chennat28.Development Commissioner, Visakhapatnam Spec al Economic Zone,

Vt&akhapatnam29.Development Commissioner, Cochin Special Economic Zone, Cochin.

30.Development Commissioner, Indore Special Economic Zone, lndore.31.Development Commissioner, Mundra Special Economic Zone, 4|B Floor, C Wing,

Port Users Building, Mundra (Kutch) Gujarat.32.Development Commissioner, Dahej Special Economic Zone, Fadia Chambers,

Ashram Road, Ahmedabad, Gujarat33.Development Commissioner, Navi Mutnbai Special Economic Zone, SEEPZ Service

Center, Central Road, Andheri (East), Mumbai - 400 (19634.Development Commissioner, Sterling Special Economic Zone, Sandesara Estate,

Atladra Padta Road, Vadodara - 39001235.Development Commissioner, Andhra Pradesh Special Economic Zone, Udyog

Bhavvan 9 floor, Siripuram, Visakhapalnam — 336.Development Commissioner, Reliance Jamnagar Special Economic Zone, Jamnagar,

Gujarat37.Development Commissioner, Surat Special EcoiT Otnic Zone, Surat, Gujarat

38.Development Commissioner, Mihan Special Economic Zone, Nagpur, Maharashtra39.Development Commissioner, Srichy Special Economic Zone, Andhra Pradesh.

40.Development Commissioner, Mangalore Special Economic Zone, Mangalore.

Copy to: PPS to CS / PPS to AS (BBS) / PA to DS (SNS).

41.Government of Andhra Pradesh, Principal Secretary and CIP, Industries andCommerce Department, A.P. Secretariat, Hyderabad - 500022. (Fax: 040-23452895).

42.Government of Telangana. Special Chief Secretary, Industries and CommerceDepartment, Telangana Secretariat Khairatabad, Hyderabad, Telungana.

43.Government of Karnataka, Principal Secretary, Commerce and Industry Department,

Vikas Saudha, Bangalore - 560001. (Fax: 080-22259870)44.Government of Maharashtra, Principal Secretary (Industries), Energy and Labour

Department, Mumbai - 400 032.45.Government of Gujarat, Principal Secretary, Industries and Mines Department Sardar

Patel Bhawan, Block No. 5,3rd Floor C uidhimt,ar-3820in(Fax 079 23250844)46.Government of West Bengal, Principal Secretary (Ctmmerce and Industr^ IP

Branch (4th Floor), SEZ Section, 4 Abimndnnath Tignre Saruni (Cumat street)

Kolkala-700 01647.Government of Tamil Nadu, Principal Secretary (Industries) Fort St George

Chennai -600009 (Fax: 044-253708'2148.Government of Kerala, Principal Secretary Hndustnes) Ginernment Secretariat

Trivandrum-695001 (Fax:0471-233 017)49.Government of Haryana, Financial Commissioner and Principal Secretary)

Department of Industries, Haryana Ciyil Secretariat Chandigarh

(Fax:0172-2740526).50.Government of Rajasthan, Principal Secretary (industries) Secretariat Campus

Bhagwan Das Road, Jaipur - 302005 (0141 2227788)51.Government of Uttar Pradesh, Principal Secretary (Industries) Lai Bahadur Shasta

Bhawan, Lucknow-226001 (Fax: 0^22 ?2 S25S|52.Government of Punjab, Principal Secretary Department of Industry & Commerce

Udyog Bhawan), Sector -17, Chandigarh- 160017.53.Government of Puducherry, Secretary, Department of Industries, Chief Secretariat,

Puducherry.54.Government of Odisha, Principal Secretary (Industries), Odisha Secretariat,

Bhubaneshwar- 751001 (Fax: 0671-536819/2406299).55.Government of Madhya Pradesh, Chief Secretary, (Commerce and Industry), Vallabh

Bhavan, Bhopal (Fax: 0755-2559974)56.Government of Uttarakhand, Principal Secretary, (Industries), No. 4, Subhash Road,

Secretariat, Dehradun, Uttarakhand57.Government of Jharkhand (Secretary), Department of Industries Nepal House,

Doranda, Ranchi - 834002.58.Union Territory of Daman and Diu and Dadra Nagar Haveli, Secretary (Industries),

Department of Industries, Secretariat, Moti Daman - 396220 (Fax: 0260-2230775).59.Government of Nagaland, Principal Secretary, Department of Industries and

Commerce), Kohima, Nagaland.

60.Government of Chattishgarh, Commissioner-cum-Secretary Industries, Directorate ofIndustries, LIC Building Campus, 2™1 Floor, Pandri, Raipur. Chhattisgarh

(Fax:0771-2583651).

i Other Overheads

764.05130.9575.00428.10130.00

Proposed Investment

(Rs. in Crore)

Total:

Other OverheadsPlant & Machinery

Land Cost

Type of Cost

43

S.No.

1

(a) Details ot business plan:-

which was uplo 13.07.2018. The developer

requested lor further extension of one year i.e.

13.07.2019. The SEZ stands notified on09.09.2008.

noth, Tehsil Sohna, Gurgaon

M/s. Mayar Infrastructure Development Pvl. Ltd.

Biotechnology sector

Name of the developer

i) Request of M/s. Mayar Infrastructure Development Pvt. Lid. for further e^tension

.alidity of formal approval, granted for setting tip of Biotechnology Sector SpecificVillage Rahka and Nimoth, Tehsil Soltna, Gttrgaon (Haryana) beyond 13.07.2018.

85.10of tinSEZ

>n of validity of formal approvals (onm No. 85.1: Requests for ei

roval to he held oua^Novembcr. 2018

NA

NA

NA

NA

NA

NA

NA

Deadline forcoinpiefionof balancework

0%

0%

0%

0%

0%

0%

0%

during last

100%

100"

"""•

100

100 c

100 ,

us on date

Rain water harvestmg plant

Teleecm and other communication

Ffftucnt treatment plant and pipelineind othei infrastructure lor elfluent

Electric d das and Pen oleum Ntlnril

( as Distribution Netyyoik including

necessary substations ot appropnete

capacity pipeline netw ork etc

Sewage aid gtrbagc disposal plant

pipeline and other necessary

inlrislrncluie for sewage and gcrbage

disposal Sew cgc Ire i tmenl plants

lines (dedicated lines up to soured

water channels of appropriate cap celts

Ro id with Street lighting Signals and

Authorised activity

(iii)

(iv)

(v)

(vi)

(vii)

(1)

s.

(c) Details of Physical progress till dat

15.660.00

0.0413.660.010.01

0.170.22

1.55

(Rs. in Core)

121.940.17

82.15

1.59

1.77

3.84

4.52

26.07

made so far

(Rs. in Crore)

Total:Audit feesMiscellaneous Expenditure

Finance charges

Rcni, Rales & Taxes

Travelling & ConveyanceRepair and Maintenance charges

Office and Administration Expenses

Employment Remuneration and

Benefits

Type of Cost

(viii)(vii)(vi)Iv)

(iii)(ii)(i)

s.

No.

f hereafter, DoO's vide letter dated 27.07.2018. it liad been conveyed tbat the

recommendation of the BoA in respect of item no. S38(i) of the minutes of meeting held on

19.06.2018 (regarding proposal of M/s. Mayar Infra struct are Development Pvi. Ltd. for

extension of the validity of formal approval granted for setting up of Biotechnology SEZ atVillage Rakha & Nimolh, Tehsil Solma, Distt. Gurgaon, Haiyana & extension in timeline for

3

As regards compliance with Rule 5(7) of SEZ Rules, 2006 by developer it is mentioned that the

said SEZ was notified on 09.09.2008 for an area of 12.4928 hectare and additional area of 2.59 hectare

was notified on 06.01.2010. hi this regard, i l is mentioned rhat as per Rule 5(7) of SEZ Rules. 2006, "Vie

Ltcieloper oti (So-developet shall have in eoii^iti tei the uiitiitntitit built up urea {40000 Sijitti. itt case >/

Zone // ^. /iv OH tl^201H) iti which at least fifty percent of such ateis to be eoii'i tmeied wtthiti a period of

ended as

M/s. Mayar Infrastructure Development Pvt. Ltd. for extension of the validity lor or

beyond 13.07.201 S in respect of formal approval granted for selling up of Bioteehnolog>r was placed before the BoA in ils S3"1 meeting held on 19.06.2018. DC, NSEZ had tilt

NANA

NA

•0%

0%0%0%

. 0%

100%100%

! 100%

500 sqm.

gation svsteins

aler bodies

stall nol exceeding

Boundary wallDrip and Micro inWi Ei and / or WiLandscaping and w

(xiii

(x)lix)

(viii

The proposal of the developer is submitted for consideration of BoA.

Item No. 95.2: Requests for extension of LoP beyond 3rd Year onward (7 proposals)

•As per Rule 18(1) of the SEZ Rules, (he approval Committee may approve or reject aproposal for setting up of Unit in a Special Economic Zone.

•Cases for consideration of extension of Letter of Permission (LoP)s i.r.o units in

SEZs are governed by Rule 19(4) of SEZ Rules.. Rule 19(4) slates that an LoP shall be valid for one year. First Proviso grants power

to DCs for extending the LoP not exceeding 2 years. Second Proviso grants further

power to DCs for extending the LoP for one more year but subject to the condition

Recommendation by DC:

From the above, it may be seen that under Rue 6, there is no limitation on BoA for

providing extension in LoA. Rule 6 is independent of requirement of area under Rule 5. The

request is for extension of LoA under Rule 6 of SEZ Rules and is not for relaxation under Rule5(7) of SEZ Rales. Since SEZ developer lias already created infrastructure, one unit is alreadyapproved and developer has stated that another California based company has made application

Now, the has submitted its representation in the validity period of formal approvalbeyond 13.07.2018 on an urgent basis due to the following reasons:-

(i) An existing unit Optimum Therapeutics Ltd. is already approved in the zone andthe said unit is ready to export but cannot export the services in the absence of

extension of validity period of developer.(ii) A new applicant unit Bio-Rad, a California based company has submitted an

application for setting up unit in the SEZ. If ihey do not get immediate approvalas a unit, there will he irreparable loss to the SEZ. and the unit.

In this regard as per Rule 6(2)(a) 'The letter of approval of a developer granted underclause (a) of sub-ruie (1) shall be valid for a period of three years within which time at least oneunit has commenced production and the SEZ become operational from the date of

nt of such production:

(Rs. in crores)

ntal

0.670last ex

nent made soInvestalfar

ding

1

TotalFactory BuLand

Type ol CoNo.

istment since lastand Incremental ii

7.75

2.75

Proposed Investments

(Rs. in crorcs)

TotalFactory BuildingLand

Type of Cost

1.

SI. No.

Nature of business of the Unit:- 1) Electronic Equipment used in Opthalmie & Dent:Industries: and 2) Medical Devices like IOL (Intra Ocular Lens) & Lens DeliverSystems etc.

No of Extensions: 02 (two) by DC, Kandla-SEZ

LOP valid up to: 02-09-2018

Request: For further extension for 01 (one) year, up lo 01-09-2019.

Present Progress:

(a) Details of Business plan:

85.2(i)Request of M/s. Omni Lens Private Limited, Plot No. 17 & 18 in theEleetronic Park SEZ, Serlor-26, Kolavad Road, Gandhinagar developed by M/s GujaratIndustrial Development Corporation for extension of Letter of Permission (LOP) beyond

02-119-2018 for 01 (one) year more upto 01-09-2019.

) this effect is submitted by

cities are not cotrtptete) and4th year are granted by BoA.

BoA can extend (he validity for a period of t int

There is no time limit up to which the Board c:

55.50

18.0010 00Proposed Investment (Rs. in crores)

TotalMachineryBuildingLandType of Cost

21Sl.No.

No. of Extensions: two by DC Dahej SEZ Nil by BOA.

LoA valid upto (date): 15/10/2017

Reqaest: For further extension for two year, upto(dale) 15/10/2019.

(a) Details of Business plan:

The request is placed before BOA for its consideration.

85.2(ii)Request of M/s Neogen Chemicals Limited, unit in the Dahej SEZ fextension of Letter of Approval (LOA) beyond fourth year for two years up15.lfl.2fH9.

• LoA issued on (date) : 16* October, 2014

Detailed Reasons for delay:

The Developer of Electronic Park SEZ, i.e. Gujarat Industrial Development Corpoi

had approved the plan of M/s Omni Lens Pvt. Ltd. on 17.07.2017 and therefore, the cotislr

of the building was delayed.

for

rk

ng-

May,2019

Deadline

ess plann

mpletion

and as per current busi30%

% c

*30%nformed by applicant urnory Budding

vity

*as

Actr

Total

s.

No.

(c) Details of physical progress till date:-

Recommendation by DC:

The case is recommended to Board of Approval for extension in validity of LOA dated16/10/2014 for a further period of two years i.e. upto 15/10/2019 in terms of Rule 19(4) of

SEZ Rules, 2006.

The request is placed before BOA for its consideration.

Detailed reasons for dciay:-

>Was awaiting approval of larger tract oiland byway of plot exchange to

>Awaiting CTENOC from GPCB

Completed

Deadline for

balance work

80%100%

Completion

BoundaryLand filling

Activity

Total

1

S.No.

ores)

5.43

Rsc

ait made

8.85

8.85

Total iitvcstnso far (In Rs

inerying

of Cost

TolaMacBullLam

Type

321

SI.No.

Deadline forcompletion ofbalance work

%Completionduring last

%Completion

Trail batchesfor testingandstabilizationof theproducts are

ActivityS.No.

(c ) Details of physical progress till date:

16.69Rs lakhs)

176.51

Total investment made

so for (In Rs. lakhs)

Building,Plant andMachinery

Type of CostSl.No.

nl made so far and inci(b) Incremental Lives

200.00

Proposed Investment (Rs. hi

Manufacture of

Pharmaceuticals APIs/BulkDrugs/intermediates

Type of Cost

1.

Sl.No.

ension of Letter of Pern

extension up to 20.10.2019.

•LoA issued on (date): 20th October, 2013

•Nature of business of the Unit: Manufacture of APIs/Bulk Drugs/intermediates

•No. of Extensions: 3 by DC APSEZ and 1 by BoA.

•LoA valid upto (date): 20.10.2018

•Request: For further extension for one year, up to (date) 20.10.2019.

Present Progress:

(a) Details of Business plan:

52.11

res)

RsNil

108.7624.52

tJZTRsRs

far

^^dudiofo ur':mentLaud cost

Type ol cost

1.

No.

tment (Re. In crores)

230.0020.00150.0060.00Proposed inves

related cost

Machineryg

"cost

TotalProjcePlant iBuildiTypco

4.

3.

S.No.

LOA valid uplo (date

Present progress:

(a) Details of Busii

tco Pharma Ltd, un

m District for extr upto 18.11.2018.

19.11.2018

85.2(iv)Request of M/s. NParawada Mandal, Visakhapat18.11.2918 for a period of one yeLOAissucon:

The request is placed before BOA for it

m of LoP for a period of o

the last quarter of 2018-19 and thereafter, they are expecting to go for

second/third quarter of 2019-20. Extension is being sought keeping inbatches lor stabilization process and inspection of the USED A.

Recommendation by DC:

DC APSEZ has recommended the request

After the initial statutory approvals, Unit started ground levelling and other civil works in

Ihe month of April, 2015. However, due to heavy unscheduled rains in June'July. 2014 withwater oozing from the ground, the earth work got abnormally delayed. This delay has continuedand created hurdles m faster implementation. As per their schedule of implementation, Ihcy have

completed the first phase of implementation with all facilities. The civil, mechanical, 1IVAC,utilities etc. were completed in June, 2017. The unit started validation of Machines and testing of

equipment. Unit has stated (hat m the last extension request, trial batches shall commence in

January, 2018. However, at th^ time of validation of Machines, hiccups in the water supplysystem arose. Even till now, the soft water system was not stabilized as per required norms and

Ihe Unit is trying with different water systems to arrive at required specifications. Unit has statedthat (his is very critical aspect for passing of products and facility by USFDA.

Only in July, 2018, the water treatment system got stabilized giving desired results after acontinuous struggle oi" more than six months. Now they planned to start trial batches after

equipment and machineries qualification getting ready to charge samples for stability after itstesting It is mandatory to provide stability data for period of six months with requisite no. ofbatches ol the product and prepare for AND A tiling with USFDA. After the approval by USFDArn the first quarter of 2019, Unit is expeeting to go for eommercial batches in the second/third

Recommendation by DC:

DC, VSEZ has recommended ihe request of extension of LoA for a period of one year

uplo 18.11.2019,

31.03.2019

31.03.2019NA

Deadlinefor

completion

work

17.78

34.74Nil

"oeompletRU

during last one

96.31%

72.50%100%

100% (60.00cr)

100%(150.00 cr)

100%

completion

progress till date.

Construction

Procurement

(capital)

Land cost

activity

3.

1.

S.

No.

Rs. 62.39

Rs. 10.28

Rs. 191.07

Rs. 57.79

TotalConstruction

4.

3.

11

I they have got adtiInsolvency & Bankruptcy Code, 2016 on 14.11.2017, Unit has enclosed copy ol Orderdated 14.11.2017 passed "by Hon'ble NCLT. The unit has slated that even while they are

going through the IBC Proceedings, they have been able to get reasonable business -

despite adverse conditions in the Solar industry because of continued onslaught with

dumping by the Chinese and keep theft factory running.

lc(IBC):id Bankru

isupti>31.l

turn around because of follow

Unit has earned negative NFE of Rs.(

The unit has stated that now they hopi

a) Proceed!n

0.00

812.860.00

0.00

0.00

Pending

Exchange

(Rs. In lakhs)

6054.39

1.12

9.46638.45

2117.091496.27

DTA Sale

(-)7973.321645.72

(-)533.52(-)2559,52(-)1359.77

(-16315.77

Net foreign

52831.706575.765415.588451.43

13932.068956.75

FOB Value of

Total:2016-172015-162014-152013-142012-13

Year

lor extension ol 1" Block ol live years effective from 09.09.2011 for two year beyond08.09.2016 i.e. up to 08.09.2018. The unit has submitted proposal for grant of extension of liL

Block period for monitoring of NFE for two more year i.e. upto 08.09.2020, under Rule 72 of the

SEZ Rules. 2006.

24.06.2010

Manufacturing of 'Crystalline silicon based highefficiency solar cells & solar modules and parts thereofUnit commenced production on 09/09/2011 and &LOA has been extended by the Approval Committeeupto 08/09/2021.

08/09/2021OA valid upto (Date)

Board of Approval i

LOP issued on (Date)

85.2(v)Request of M/s. Moscr Bacr Solar Ltd. (LTiit-II), a unit in Non-Conventional

Energy sector specific SEZ of M/s. Moser Baer India Ltd. at 66B, Udyog Vihnr, GreaterNoida (II.P.) for extension of first block of five years from 09/1)9/21)11 for a further periodof two years i.e. upto 08/09/2020 for monitoring of NFE Under Rule 72 of SEZ Rules, 2006.

In view of the circumstances of the unit, the proposal for further t

year by two more year i.e. upto 08.09.2020 for monitoring of NFE is forwarded for consideration

of BoA. DC, NSEZ in the light of foregoing facts and circumstances recommends this proposal.

"A unit which has been declared sick by the appropriate authority shall submit a revival

package through Development Commissioner to Board for consideration and the Board shall

consider Ihe extension in the period for fulfilment of Positive Net Foreign Exchange for a furtherperiod up to a maximum of'five years at the prevalent norms".

The unit submitted that National Company Law Tribunal have admitted the companyunder Section 7 of Insolvency & Bankruptcy Code, 2016 on 14.11.2017. The unit has slated thaieven while they are going through the IBC Proceedings, they have been able to get reasonablebusiness - despite adverse conditions hi the Solar industry because of continued onslaught with

dumping by the Chinese and keep their factory running. Further the unit has informed thatHon'ble NCLT has granted time till 03.10.2018 for completing the Resolution process. PostResolution, with cash infusion in the business, the operations will surely bounce back.

Keeping in view the conditions of ihis sector, BoA had granted two years extension in Iheblock period i.e. uplo 08.09.2018 in its meeting held on 18.09.2017 for monitoring of NFE. Theunit explained that they have got admitted into NCLT under Section 7 of Insolvency andBankruptcy Code (IBC), 2016. Keeping in view the circumstances of the unit, problem faced bythe unit and admission of the unit into IBC, Approval Committee decided to recommend (herequest of the unit for further extension of the last block year by two more year i.e. upto

08.09.2020 for monitoring of NFE, to BoA for their consideration in terms of Rule 72 of SEZRules, 2006.

Recommendation by DC / Approval Committee:

Further Ihe unit has informed that Hon'ble NCLT has granted time till 03.10.2018 forcompleting the Resolution process. Post Resolution, with cash infusion in the business,

the operations will surely bounce back.

t sued N-itific ition No. 1/2018-Cusloms dated 30.07.2018 announcing a modest 25%

S te uind duty in the first year. However, immediately afier the issuance of thisnotilic unm the developers have approached the Courts resulting that this notification has

been stayed by the Hon'ble High Court of Orissa. Absence of any tariff barrier continues

U plague the entire solar industry in India. The unit has stated that they are very positiveto its turned round to post positive NFE soon by 2019 fiscal.

(i) The consmiction work of the main IT block has progressed to 3"* floor level

(ii) Foundation level work in progress for utility block(iii)The unit has completed 20% of the overall work in the last three months.

Specified Officer Report:-

The specified officer also submitted a report en Ihe progress of construction after thephysical inspect ion of the site. The Specified Officer has declared that on visiting the site it wasfound that the slab laying for ground plus two floors is complete and slab laying for the thirdfloor was in progress. The Specified Officer has al so submitted the copies of foe pictures taken at

e out of the total planned inve

te for the physical progress of t

13.88 cmres

nount invested

10.37 crorcs0.60crores"""

nount invested

RsA

aud core

,„:-

rom MIDC RsA

civil shellon works

nt

the last cxtens

and allotmentnt

strue

estm

after

III!

ToIn

.„,,

ti

CO

Investin

1.

S. No.

1.Y.

S.No.

For further extension for one year, upto 20.10.2019Reques

85.2(vi)Request of M/s. Tech Mahindra Ltd. in MIDC SEZ at Plot No. 4, RajivGandhi Infotcch Park, M IDC SEZ, Hinjewadi, Phase HI, Pune, Maharashtra for extensionof Letter of Permission (T.OP) beyond 21.10.2018 upto 20.19.2019

•LoP issued on: 21.10.2014

. Nature of business of the Unit: IT/fTES

•No of Extensions: 3 extensions

. LOPvalidupto:2L10.2018

1,22,93,273.09

11,500.0015,000.0049 667 004.08.653.00

23,753.00

2,00,000.00

5,15,000.00

17,175.0028,625.003 12 900.001,07,10,000.00

Investment made

(in rupees)

pproval

fees for

Service

nance fee

nhne charges

onsenl charges

rarges for MIDCdevelopment cha

charges for plan a

onal consulting

Wministrative &

pTloum"6 "lamt'

Leveling

lars

TotalNSDLMPCBWater cBuildinjSemtin

Profess

SEZCharge

SEZ A&Top

SEZ onGrouni

Land

Parlicu

11.

10.98.

7.

6.

5.

4.

3.

2.

S.No.

•Nature of business of the Unit: FoCEMS, AAQMS, Gas sampling SDesuper Heating Station (PRDS)

•LOP valid upto: 15.05.2018

•Request: For further extension for

(a) Investment done till last extensio

Recommendation by DC:

DC, SEEPZ SEZ has recommended the proposal.

The request is placed before BoA for its consideration.

85.2(vii)RequeMaharashtra for e

14.(15.2019

.M/s. Kbalpana Industries (India) Ltd., a plastic re-cycling unit in Falta SEZ holdingI.OA dated 26.03.1997 for manufacture aud export of Plastic/FVC Granules/garbage bags/films,polymer compounds etc. , has requested vide their letter dated 17.07.18 for renewal of LOA,

which will be expiring on 30.11.2018, for a frirther period of 5 years. The unit had commenced

production onOl. 12.2000.

is tic units (6 proposals).

DC, SEEPZ SEZ has recommended Ihe proposal.

The request is placed before BoA for its consideratiu

Item no. 85.3: Proposals for renewal of LoP for

iyDC:

l Bank of India to Yes Bank

Reason for delay:

(a)Delay in gelling approvals from MIDC(b)Change of Contractor - The unit has changed theft contn

crunch due to which they were unable to switch contractor 1(c)Change of Banker - "Hie unit has change their banker fro.

due to some loan disbursement matter with bank of India.

s already incstedl of Rs. 250 lacs.

^Rs. 86.06 lacs

.52 lacs. Out of which the unit IIhe unit has received loan sancti i

ugust 2018. The balance amomr

I cost of the project is Rs. 481

from their own funds. Furlhta

is disbursed by the bank in /Rs. 153.461a

and the same

will be home

30,53,292.001,00.000.00

10.000.00

23,05,150.00

6,38,142.00

(in Rupees)

Total

Fees to civil engineer

NSDL online charges

shed, pillars etc

boundary

Particulars

4.

3-

1.

S.No.

(c)The unit has declared vide letter dated 30.08.2018 that they are importing virginplastic scrap which can be recycled in to viable commercial products and that same are free

from any kind of toxic/non-toxic contamination, for which they have furnished Test Report

issued by CIPET.

94.8097.77

76.5681.89

55 8816000

Annual Capacily

(MT)

151691564413103122508942

Annual Produelion(MT)

2017-182016-172015-16

2013-14

Financial Year

(b) The unit has confirmed that they havecapacity of LOA. The total production vis-

8.18%

Total % of

2213.91

Total

181.42 2032.49

Physical 1 DTA Sale for

Export 1 53A(n)(b)(EEFC)2216.44

Total

13.02.2018 to31.07.2018

Period

is per revised plastic Policy dated 13.02.2018, the export perfotmance of the unit is a:

age

97%100%100%100%

100%

Ferctm

Rs.In

4.17

5.65

3.46

otal

i

762.4774.0325.65

63.46

DTA Sale for53A(n)(b)(EEFC)

1.7000

PhysicalExport

64.2574.1525.7062.94

63.58

lotal Annual

ft performance c

to

exp

7-18

6-17

5-16

21202(2014-15

02.201303.2014

0131

Y

fol

The matter was placed in the Unit Approval Committee held on 27.09.2018.

deliberations, the Committee advised the unit to submit the updated data on export performinvestment, employment for the last 5 years and projected export performance, investmer

Tubes/Reprocessed Floor Sweeping has requested vide letter dated 19.07.2018 & 19.09.2018 for

renewal of LOA, which will be expiring on 30.11.2018, for a further period of 5 years. The unit

The request is placed before I

(i)Projccr physical Export for tl(j) Projected investment for thi(k) Projected employment gem

Recommendation by DC:

419419

301282

Total

326321327

218201

EmploymentFemale

939882

8381

Male

342.4913.0675.51

49.6438.49

Investment"Amount "(Rupees'

in lakhs)

-18

-17

-16

ncial

201201till

201201

FinaYcai

Sl.No.

(d)Tlie unit has submitted a sample certificate from the factory which was aceompamei

(e) The unit has submitted copy of Consent to Operate issued by West Bengal PolfutioiControl Board for the period from 01.04.2014 to 31.03.2018 and copy of online renewa

(0 The unit has confirmed vide letter dated 30.08.2018 that they are nol importing an;solid Plastic waste falling under Ha^ardous Waste (Management, J landling and Transboundar

Movement) Rules, 2008.

(g) The unil has no rental dues on account of Lease Rent to FSEZ Authority as on date,

(h) investment made and employment generated by the unit during the last 5 years are a

jr dated 26/9/201 8, that they arc importing virgin plastic

i, for which they have famished Test report issued by

(C) The unit has declared vide Itscrap which can be recycled info vii

65.45%62.42%65.08%78.13%12.88%

M/T per

11 Annum

36000

M/T

23562.53022473.83723430.84028129.9984639 596M^"

2017-182016-17

2014-151.12.13 toll 32014

(B) The unit has also confirmed that they have imported virgin plastiapproved capacity of LOP. The total production vis-^-vis capacity utilizatiot

100%

Total % ofExport

56.92

Total

51.16

DTA SALEin EEFC)

5.76

Physical

56.92

Annual

13/2/2018 to24/09/2018

Period

That as per revised Plastic Policy dated 13.02.2018, the export performance of the urllows:

(Rs. In Croti

0.60%85.25%76.68%78.63%

100%

Percentage

0.54

85.0489.2389.93

31.14

Total

0.17

85.0489 2389.83

31.14

DTA Sale for

0.37NILNIL0.10

Nil

Physical

88.8499.75116.36114.37

31.14

T^ov^r"31

2017-182016-172015-162014-15

1-12-2013 to

31-3-2014

Year

The factual information as submitted by the unit are furnished as follows :

(A) The export performance of tire unit as per Plastic Policy dated 17.09.2013 is as

(Rs. In Crore)

immittee Meeting held on 27.09.2018.

submil the ttpdaled da la on export

rs and projected export performance.

After deliberation, the committee advised the u

performance, investment, employment for the last

investment and employment for the next 5 years.

is Rs.44364.00 lakhs

i Plant & Machinery for the nex

5 years is more than 700 per ai

(I) Projected physical export for the ne

(J) Projected investment is Rs.627.

(K) Projected employment generation fc

658

639627540

221

Total

432414354

117

Female

m188207213186

104

MaleEmpl^yment

0.00 . 810.38

i

70.74 , 810.380.00 739.6475.96 739.64112 30 662.75

368.19 ! 545.01

Plant & CumulativMachinery : e

0.000.00

0.000.93

5.46

176.82

Buildin

Investment

2018-19 [As

Sepl,.2O18

2017-182016-172015-162014-15

w.e.f. 42/

2013 to31/03/2014

Financial

Year

6.

5.

4.

3.

2.

'"

SI.

No.

(E) The unit has confirmed vide letter dated 19/9/2018 that they arc not importing anyPlastic Waste falling under Hazardous Waste (Management, Handling and Trans-bou

Movement) Rules, 2008.(G) The unit has no rental dues on account of Lease Rent to the FSEZ Authority as on da

(D)The unit has submitted a sample certificate from factory which was accompanied witheach consignment of Plastic Waste/Scrap imported by them.

(E)The unit has submitted copy of NO OBJECTIOPN CERTIFICATE NO. 147146 videMemo No.83.;30AVBPCB/R(123)/99 dated 19.06.2017 i.e. Consent to Operate issued by theWest Bengal Pollution Control Board in terms of provision of Water(Prevention Control ofPollution) Act. 1974 & submitted copy of number of Fire Licenses in respect of various spaceoccupied by them which is valid upto 20/6/2018 to 19/6/2019, 27/05/2018 to 26/05/2019.27/05/2018 to 26/05/2019 & 29/06/2018 to 28/6/2019.

of%

36.59%

TotalExport

6.63

Total

28

TA SALEEEFC)

3

1)

3.35

Physical

9.14

T^Tver13/2/2018 to

Period

96.88%90.37%95.38%98.61%

98.51%

Percentage

17.39

23.3427 86

3.98

Total

13.6410.3320.6123.57

3.98

DTA Sale for53A(n)

3.75

3.75

2.73

4.29

Nil

PhysicalExport

2017-18 17.95

24.4728.25

4.04

Total AnnualTurnover

2016-172015-162014-15

1.12.2013 io31-3-2014

Year

shed as follows:

c Policy dated 17.09.2013 is as

(Rs. In Crore)

The factual information as si

(A) The export performs

M/s. Sukhi India Pvt Ltd., a plastic re18.10.1996 for manufacture and export of PL

Plastic Agglomerates Agglomerates, has requested vide letter dated 30.05.2018, & 13.09.2018

for renewal ofLOA, which will be expiring on 30.11.2018, for a further period of 5 years. The

unit had commenced production on 13.07.1999.

The matter was placed before Ihe Unit Approval Committee Meeting held on 27.09.2018.After deliberation, the committee advised the unit to submit the updated data on exportperformance, investment, employment for the last 5 years and projected export performance,

investment and employment for the next 5 years.

it in Falta SEZ holding LOP dated' " "' ' " ",cd

DC TSEZ has in terms of Rule 18(4)(a) of Ihe SEZ Rules, 2006, recommended that theroposal far extension of the LOP of M/s. Precision Polyplasl Private Limited be placed before:OA for consideration.

The request is placed before BOA for its consideration.

300300300300300300

Total

200200200

200

Femalement

100

100100100100

MaleEmploy

169.57160.09158.88155.00155.00153.33

48.51

Cumulattv

3.50Nil0.08104.82

Plant &Machinery

Investment

0.38Nil

Nil

48.51

Buildin

2018-19 [Ason 30'"

Sept,.201S

2016-172015-162014-152013-14

balance as

on 1.12.2013

Year

5.

4.

3.

1.

SI.

consignment of Plastic Waste/Scrap imported by them.(K)The unit lias submitted copy of Consent to Operate

Control Board in terms ol" provision of Water(Prcvcnti

the period upto 24.02.2022.

(F)The unit has confirmed vide letter dated 30.;8.'2O18 that they are not importing any SoildPlastic Waste falling under Ha^ardous Waste (Measurement Handling and Trans-boundary

Movement) rales, 2008.

(G)The unit has no rental dues on account of Lease Rent to the FSEZ Authority as on date.

(H) Investment made and employment generated by the unit during the last 5 years are as

:d 30;8/2018, that they are importing vommercial products and that same w

.n, for which they have famished Teswhich can be recycled hkind of toxic/non toxic cCIPET.

32.28%63.75%66.49%78.06%

13.74%

Utilisation in %

per

ty in

M/T

Capac

6000

M/T

31.OS.20i8 1936.9963825.203989.954684.115346.83824.98M.T

1.3.2014

ear

1.4.2018 to2017-182016-172015-162014-151.12.13 to 3

Financial Y

Upto 30.11.2018w.e.f. 01.12.2013 rorapcriodof5 years7500 MT

Plastic Granulcs/Film/Bags/Agglo/FibreBoardTay Flat Tube

24/04/1997

No.FEPZ/LlC/P-7/1996/3758 dated 07.03.1996

Date of Val idity of LOP

Annual Capacity

Hems of manufacture/export

Date of Commencement ot

Production

No. and Dale of grant of original1T)P

The matter was placed in the Unit Approval Committee held on 27.09.2018. Afterdeliberations, Ihe Committee advised the unit to submit the updated data on export performance,

investment, employment far the last 5 years and projected export performance, investment and

employment for the next 5 years, utilization of production capacity etc. As per direction of Unit

Approval Committee held on 27.09.2018, Ihe factual information as submitted by the unit are

famished as follows:

M/s. Amamath Enviroplast Ltd.,, a plastic re-cycling unit in Falta Special Economic

Zone, Falta, West Bengal far manufacture and export of 'LDPE/HDPE/PP Granules/Plastic

Sheets/Films and strips. Plastic hay Flat Tube'. The Unit has requested for Extension of its LOAfor farther period of 05 years whieh will be expiring on 30.11.2018.

al of LOA beyond

The request is placed before BOA for it

Recommendation by DC:

DC FSEZhas recommended that in terms of Rule 18(4)(a) of the SEZ Rules, 2006, theproposal for extension of the LOP of M/s. Sukhi India Private Limited may he placed before theBOA for consideration.

(K)Projected employment generation for the next 5 years is 1000 per a

(I) Export in hand Rs.800.00 lakhs

Ihe unit has also submitted copy of 'Consent to Establish'(NOC) and 'Con

obtained from 'West Bengal Pollution Control Board, KolkataL They ha'd a ix p> of lequisile permission of Grant of Registration under the provision

\ is(tMtni,,cmuit 2<H6issucd by West Bengal Pollution Control Board.

.75

.76

.701(MTS)

443290348502yiv

5

31.03.201831.03.201731.03.2016o 31.03.20

01.04.17 to

01.04.15 to

13.12.2013Period

i rental dues on account of Lease Rear to FSEZ Authority.

to submitted the details of Annual Capacity of Utilization as follow^

2.57

1.29

2.79

1.73

(-)5.97

NFE

000000

0.89

Total FOBvalue of

export

19.0114.4018.0418.00

6.92

EEFC A/c fos53A(n)

1.36000000

00

Physical

19.0114.4018.0418.00

6.92

Annual Tum-

6-175-16

4-15

12.131.3.14

od

20•n<2020

01

Pe

e Report submitted by the utti12017-18 as per the Annual Peril

In this regard, attention is invited to clause (ix) and clause (x) of theDoC's letter No. C6/10/2009-SEZ dated 17.09.2013 regarding nobligation of plastic re-cycling units.

250

2017-18

0.18

2017-18

6-

25

2(17

0

20

250

5-

5"

2016

0.016

250

2014-

015

i 250

2013-

\tsirnZone.

ore)

uml

(Inci

the

ne

ntby

mZ

Employmc

Investmcn

100%

Percentage

18.6116.49

DTA Sale

53A(n)(b)-EEFC A/C

2.12

PhysicalExport

8.44

Total Annual

01.12.2013 to31.03.2014

Year

submitted by the unit are famished as follows :

e of the unit as per as per Plastic Policy dated 17.0

The factual infonnalio

The export perfom

M/s. Nara Exim Pvt. Ltd., a unit in Falta SEZ holding LOP dated 18.12,1996 formanufacture and export of Plastic Granules / Agglomerates'Lay Flat Tube has requested vide

letter dated 30.05.2018 for renewal of LOA, which will he expiring on 30.11.2018, for a fartherperiod of 5 years. Tire unit had commenced production on 12.02.1999.

The matter was placed in Ihe Unit Approval Committee held ou 27.09.2018. Afterdeliberations, the Committee advised the um! to submit Ihe updated data on export performance,

investment, employment for the last 5 years and projected export performance, investment and

employment for the next 5 years, utilization of production capacity etc.

;wal of its LOA dated

The request is placed before BOA for its consideration,

v)Request of M/s. Nara Exim Pvt. Ltd. for

Recommendation by DC:

320

8.15

75.702022-23

300

7.76

77.502021-22

290

7.35

21.502020-21

275

7.05

77.052019-20

262

6.70

"""

(Nos.)

FOBExports

(Rs.in erores)

i 2018-19

ESTIMATED PROJECTION FOR 5 YEARS

(c)The unit has declared vide letter dated 30.08.2018 that they are importing virgin plasticscrap which can be recycled in to viable commercial products and (hat same are free from any-

kind of toxic/non-toxic contamination, for which they have famished lest Report issued by

C1PET.

(d)The unit has submitted a sample certificate from the factory which was accompaniedwith each consignment of plastic wasle'scrap imported by them.

(e)The unit lias submitted copy of Consent to Operate issued by West Bengal PollutionControl Board for the period from 01.04.2014 to 31.03.2018 and copy of online renewalapplication for Consent to operate for the nexl five years.

(f)The unit has confirmed vide letter dated 30.08.2018 that they are not importing any solidPlastic waste falling under Ha^ardous waste (Mesurement Handling and Trans-boundary

Movement) Rules. 2008.

(g)The unit has no rental dues on account of Lease Rent to hSEZ Authority as on date,

follows:

39.9039.5842.2754 7458.93% terms

Capaerty

9000(MT)

n(MT)

3591.8053562.313804.6994926 8915304.02

Annual Producti

8765

ralYear

2017-7016-

2015-2014-2013-

Financ

tle'seraps as per approved

28.74%

Total % of export

815.71

Total

268.07 ! 547.64

Physical Export | DTA Sale1 (in EEFCA/C)

13.02.2018to31.07.2018

Period

That as per revised plastic Policy dated 13.02.2018 . the export performance of the unit

17.38 | 96.66%12.66 i 86.06%23.60 . 99.70%

27.38 ! 96.17%

17.38

12.66

24.47

17.98

14.71

28.47 2.91

2017-182016-172015-162014-15

/Films

dated

ic Sheeias

1

ALDPE/HDPE/PP Granule.

4/1997/

16/12/1998

No.FEPZ/LIC/A-209 05.1997

ement of

of original

re/ex

grant

manulaelItems of

Date of ConProduction

Dale ofNo. and

LOP

as famished below :-The factual informatic

on Ihe basis of 'Plastic Policy' datedoA w.e.f. 01.12.2013 for a period of 05

r, the LOP was cancelled vide this office2005 as well as SEZ Authority Rules

In this connection, it is brought to notice that17.09.2013, Ihe LOP of the unit was revalidated in theyears vide this office's letter dated 13.12.2013. Howeve

Order dated 07.04.2016 in tetms of Section 16 of SE/. AS(XIf) for occupying the Govt. Premises, being a huge defBOA against the said Order dated 07.04.2016. In their 8BOA decided to uphold their appeal.

M/s. Alps Overseas Pvl. Limited, a plastic re-cycling unit in Falta Special Economic

Zone, Falta, West Bengal for manufacture and export of T.DPE/I1DPE/PP Granules/PlasticSheets/films and strips, Plastic Lay Flat Tube'. Their LOP is requested for Extension of its LOAfor further period of 05 years which will be expiring on 30.11.2018.

f Pvt. Ltd. for renewal of LOA beyond

The request is placed before BOA for its

vi)Request of M/s. Alps Overs'

of Rule 18(4)(a) of the SEZ Rules, theim Pvt. Ltd. be placed before the BOA for

Recommendation by DC:

years is Rs.18498.37 lakhs.arsisRs.l751akhs.

the next 5 years is 1000 (approx.).

200 350300

300300

' otal

200200200200

Female

Employment

100

100 '100

Male

Export for the next

nent for the next 5 y

67.6767.67

60.6154.67

Amount (Rupees

in lakhs)

Investment

(i) Project physical(j) Projected investn(k) Projected emplo

7-18

6-17

5-16

4-15

3-14

ancial

5 204 20

2 | 2020Ye

1

S.No.

The unit has no rental dues on account of Lease Rent to FSEZ Authority.

The unit has further clarified the following vide Us letter dated 24/09/2018 :

(a) Details of Raw Materials/import items etc :

The uniL has informed that the main import item is virgin polymer waste and scrap. The

and was finally renewed on 2"J . Inly, 2018 and hence the imports were irregular after the initial

period. On peak utili^ation ol capacity, the ayeragc nuport of virgin polymer scrap is 800 MT per

00 0%0%0%0%

0%

export

% of

000000

(-)0.03

NFE

0000

00

value ofTotal FOB

000000

A/cEEFCNon-

Sale inDTA

0000

00

0053A(n)A.'c itisEEFCagainstSales

000000

00

alPhysic

0000

> 00over

1 Turn

Total

2017-182016-172015-16

01.12.13

31.3.14

Period

sale made by the unit for the last 05 years i.e. FY 2013-

nanee Report submitted by the unit and report submittedThe details of the export ^

14 to 2017-18 as per the Annual Fby the Finn are as follows :-

DoC's letter No. C6.T0/2009-SEZ dated 1

M-8

h-0

2017-

2017-

M-8

F-0

2016-17

2016-

Tto

of 5 year

be

0

1

5-

5-

a

M-

F-0

20

20

1.7

rap

iv h

1

1

M-8

F-0

2014-15

2014-151.70

2.20 L

Plastic

F-0

14

141.70

w.e.f. 01.8600 MTand strips

the unit in

n crore)

LOP

ent as staled b

t as per APRaliditvofLOP

hmploymthe APRs

favestme

Dale of VDate of 1Annual C

(I) WORKING CAPITAL: 15 CRORES APPROX.

(g) MANAGERIAL,ADM1N1STRATIVE AND SUPERVISORY STAFF : 20 - 25 PERSONS,

(h) SKILLED LABOUR: 70-75 PER DAY

(i) UNSKILLED LABOUR: 550-600 PER DAY

Recommendation by DC:

DC FSEZ has in view of the facls mentioned above, recommended that the oase of M/s.Alps Overseas Pvt. Ltd. for renewal of their LOP, which is expiring on 30.11.2018 may be

placed before BOA for consideration.

The request is placed before BOA for its consideration.

Id) ESTIMATED PROJECTION FOR 5 YEARS IN USD

1ST2ND3RD4TH5THTOTAL

FOB value of exports 35,45,000 35,45,000 35,45,000 35,45,000 35,45,0001,77,25,000in first 5 yearsapprox. approx. approx. approx. approx. approx.

Foreign Exchange outgo 32,55,000 32,55,000 32,55,000 32,55,000 32,55,0001,62,75,000on for first five years approx. approx, approx. approx. approx. approx.

Net Foreign Exchange Earning 2,91,000 2,91,000 2,91,000 2,91,000 2,91,00014,55,000for first live years approx. approx. approx. approx. approx. approx.

(e) FRESI1 FIXED CAPITAL INVESTMENT : Civil Construction, Electric

(b) Pollution control certifrcate : NOC from State Pollution Control Board & certificate of'Consent tu Operate' initially issued in favor of the unit. As Ihe unit was non operational, the

same was not renewed. However, the unit has applied for clearance from the State Pollution

Control Board as per the current norms.

i loymenl of Ihe project : Direct- 1609 lnd ire

application

(10.00.2018)

Recommen

dation

(10.09.2018)

LandPossession(in ha)

Software

Seclor

Kmubarapalli,Krisima^iri District ,

Location

"'•""""

S. ! Name of

No theDeveloper

(i) Proposed Invcstmcn(ii) Projected employ™t

DC MEPZ SEZ has recommended the proposal.

The proposal of the developer is submitted for consideration of BoA.

85.4(ii)Request of M/s. Delta Electronics India Private Limited for setting up of a

sector specific SEZ for Electronic Hardware and Software including IT/1TES at Plot No. 1,Industrial Park, Kuru hut-up alii, Krishnagiri District, Taaiil Nadu over an area of 10.96

f the project : Direct 2000 and indirect 500 (approx)

applicationStatus of

(20.08.2018)

dationRecommenPossession

Land(in ha)Area

Nadu

Ir™Developer

theNo

Item No. 85.4: Proposals for setting up of SEZs (2 proposals)

le request is placed before BOA 1b

pppppyyg yoperational blockades. They have also submitted NOC obtained from M's. CHIL-SEZ, theDeveloper, vide Developer's letter dated 27.06.2018 for withdrawal/cancellation of the Co-

Dl S

rtually thereby avoiding anyit of operations, it would

vities. they have farther) which they are not in athe Co-Developer status

jested for withdrawal ol

1 1 acti'

duettiwingw reqi

nceiled mi

ive clientsfor wilhdnted has no'

ir prospect;dson stau

appl

therca

; Pr

onsideriug the indefinite

1 project allocation from

tatus in CHIL-SEZ. Thecess Healthcare Service!

be deemed aptsubmitted that cposition to asecwas Ihe delay ii

Co-Developer s

M/s. Ac

The proposal for setting up of sector specific SEZ for Electronic Hardware and Softwareincluding IT/ITES in SIPGOT Industrial Park, Kurubarapalli, Krishnagiri, Tamil Nadu is placedbefore BoA for consideration.

The proposal oflhe developer is submitted for consideration of BoA.

Item No. 85.5.: Cancellation of Co-developer status (one proposal)

S5.5(i)Request of M/s. Access Healthcare Services Private Limited in Coimbatore,Hiteclt Infrastructure private Limited SEZ (CHIL-SEZ), Coimbatore for cancellation ofco-Developer status approved by BoA.

M/s. Access Healthcare services Private Limited, had submitted an application for grant

of co-Developer status in the Coimbatore Hilech Infrastructure Private Limited SEZ (CHIL-SEZ), Coimbatore for development of IT/ITES facility and Electronic Hardware and software.

The proposal of M/s. Access Healthcare Services Private Limited, was approved by the

BoA in its 82nd meeting held on 04.04.2018. Since the Co-Developer Agreement was not

submitted by the company. LOA was not issued.

nil Ashok Chordia (non.larcholder of Classic Hotellanagement (India) Pvt. Ltd.

or cltange in Shareholding Pattern of die developer was considered in

on 12^ September, 2018. The amended shareholding intimated by

0.01

Percentage

10

10

e Value of

res heldsha(TN

2,38,36,772

1

No. of shares

held

Hotelt. Ltd.Pv

reholdingth voting

td. W

hordif Cla(India

sha

Total

Alul Ashok CshareholderManagement

1001.52

9.88

61.33

Percentage

101010

10

Value ofes held

Faesha

i,772234

158.000

9,380

shares

2,38,13,63

23,565,0

1,46,held

tnpanv

1 Jain

elopment Pvt.

ding (Equityrights)

no 4o4C

Dev

oting

TotalLREF SubciLSO Subeo nLalitkumarK

Kumar UrbaLtd.

Name of sh

The details of shareholding pattern of the company are given belo1

Sharchulding Pattern before change:

85.6 (i)Request of M/s. Kumar Builders Township Ventures Pvt. Ltd. in the se

specific SEZ for IT/ITES at Village Ilinjcwadi & Mann, Taluka - Mulshi, PMaharashtra for change in shareholding pattern.

The above mentioned SEZ was notified on 12' December, 2008, over an area of 10

Item No. 85.6: Change of Shareholding Pattern /iuerger/de-mcrgcr (one proposal)

M/s Brandix India Apparel City Pvl. Ltd. was notified as a sector specific SEZ fiat Duppituru, Moturupaietn, Marutuni and Gurujaplen Villages in Visakhapatnain DistriSlate of Andhra Pradesh was notified on 10th April. 2007 over an area of 404.70 heelaivide letter dated 3rd May, 2007 conveyed its approval for authorised operations ii

is Cases (5 proposals)

The request is placed before BoA lor i

Item No. 85.7 : Miscell

ended the proposal for change in shareholding pattern of

Recommendation by DC.

100

99.99

0.01

Percentage

10

10

Face Value ofshares held(INR)

2,38,36,772

2,38,36,771

1

No. of shares

held

Total

Classic Hotel Management(India) Pvl. Ltd.

Atul Ashok Chordia (nomineeshareholder of Classic HotelManagement (India) Pvt. Ltd.

Name of shareholding(Equity shares with votingrights)

nt proposal certifies that the final shareholding patten

100

99.99

0.01

Percentageue ofheld

10

10

VaFace

share

(INR)

2,38,36,772

2,38,36,771

1

No. of shares

held

1

Bg

HotLtd

Managd.

(no

Pvl

rehnldinth votin

f ClaIndia

shes w

Total

Classic Hole(India) IM. I.

Alul Ashok Cshareholder o

Name of(Equity sharrights)

The above mentioned SEZ stands notified over an area of 1.59 hectares.

The developer has requested for addition of an area of 1.18 hectares, thereby making Ihe

DC VSbZ has recommended (he proposal.

The request is placed before BOA for its eon

Now, the developer intend to deliideveloper has developed the infrastracfanfands earlier before induction of Ihe co-developer.

As per the Authorisation Agreement entered between the developer and co-developer,

developer has already created infrastructure facilities in an 4.86 hectares out of 99.62 hectares

which the developer intend Lo delineate the same and accordingly amended and execute:

revised Authorisation .Agreement between the developer and eo-dcvcloper by reducing the a

M's Adhisthan Investments India Pvt. Ltd. was given formal approval as a co-developer

for providing infrastructure facilities in the Textile Special Economic Zone at Atchulapuram

Mandal, Visakhapatnam Distt., Andhra Pradesh proposed to be developed by M's Brandix IndiaApparel (Private) ltd. on 20'" August, 2009 in an area of 99.62 Ha. The Co-developer agreement

dated 9"1 July, 2009.

Subsequently, M/s. Brandix India Apparel City Private Limited has proposed to induct aco-developer M/s. Adhisthan Investment India Private Limited and enLered info an AuthorisationAgreement for co-development on 9^ July, 2009. As per the agreement the co-developer has to

develop the facilities in an area of 99.62 hectares. The co-developer was approved en 201"

August, 2009 lor undertaking the cons (ruction and sub-leasing of residential housing together

the SEZ.

is inclusive of the 4.86 hectares which the developer

isingn.; Hotsqiupto 40.000Techi

t iplexand School,

etail space/mul3 sqm.> 20,001

apping aents upU

•n upto 8000 si

:rviee apartmostel/siHde

Recommendation by DC

DC, CSEZ has recommended the proposal.

The proposal of the developer is submitted for consideration of BoA.

85.7(iii)Request of M/s. Truslone Wegmans Developers Pvt. Ltd., Co-developer for

increase iu super built-up area from 38001 1 Sqmt to 42500 Sqml. to be developed by them inthe Electronics Hardware & Software including IT/ITES SEZ of M/s. Artha Infratech Pvt.Ltd. at Plot No. 21, Sector- Tcchznnc-IV, Greater Noida.

The above mentioned SEZ stands notified over an area of 10.006754 hectares.

M/s. Trustone Wegmans Developers Pvt Pvt. Ltd. was granted approval on 28.09.2015

for co-developer status in the aforesaid SEZ for Constructing one tower of approximately 38000Sqmt. super bunt up area over 0.4450 hectares of land in the processing area for Inlcmational

Financial Services Centre (IFSC) and IT/ITES including Electronic Hardware and Software.Now the co-developer has requested for increase in built-up area from 38000 sqmt. To 42500sqml of Tower No. 1 and modified co-developer agreement dated 28.09.2018.

Recommendation by DC:

DC, NSEZ has recommended tire proposal.

The request of the Co-developer is submitted for consideration of BoA.

85.7(iv)Request far revoking/de-notification of SEZ status given to M/s. Ansal ITCity & Parks Eld. & Co-developer M/s. Earth Iconic Infrastructure Pvt. Ltd. at Tech Zone

06, Greater Noida.

M/s Ansal IT City & Parks Ltd. was granted formal approval vide LoA dated 7th April,2006. The SEZ was notified on 29.08.2006 and is in operation w.e.f. 22.04.2014. Presently, two

operation in the SEZ.

A request of M/s. Ansal IT City & Parks Ltd. for grant of extension in timeline forconstruction of minimum built area in the IT/ITES at Plot No. TZ-06, Sector Tech Zone, Gr.

Noida, Uttar Pradesh was taken up by the 73 BoA in its meeting held on 9 November, 201 ft .

The Board, after deliberations, observed that as per Rule 5(7) of SEZ Rules, 2006, the developeror co-developer shall have to construct the minimum built up area (KHKI00 sqmt.) wilhin a

The Government of Karnataka vide order no. Cl 170 SP1 2018, Bengalura dated04.09.2018 has given approval which is valid for a period of 2 years from the date of issue of the

ease condition and SEZ rules. Further, in vi

sued a show cause notice dated 05.10.2016

id co-dcvelopcr.

Lease Deed datethe above letter Greater Noida Authority has i

under the residential scheme launched by the s

to CEO, GNIDA, by the developer wherein iter dated 06.09.2016 w

d (11.05. 2013 for violati

ppgthen there can be no relationship of being detoloper and co-developer between these two

companies. Both stand restricted to their territory of land allotted to them by GNIDA. They hadno control over each other once the sub-lease was executed for plot TZ-06 and independent

rights were given to M/s. Earth Iconic Infrastructure Pvt. Ltd.

veloper

h

The second allegation of the applicants are that (hough M/s. Earth Iconic infrastructure

Pvt. Ltd. was allowed to become co-dcvclopcr in the M/s. Ansal IT City SEZ but at first place it

was not qualified to become a co-developer for tire reason that it actually sub-divided the plot

TZ-06 through a Tripartite Sub-Lease Deed dated 01.05.2013 through which all the rights of thedeveloper from the land transferred to the co-developer were extinguished. Once the main

developer would be left with no legal interest in the land transferred to the co-developer it wouldbe illegal to say that M/s. Earth Iconic Infrastructure could be allowed to become a co-dcvclopcr

of the same SEZ. The applicant has informed thai once M/s. Ansal IT City & Parks Limited hadgot approval from BoA for setting an SEZ at plot No. TZ-06 at Greater Noida City admeasuringarouud 30 acres then neither developer nor Greater Noida Industrial Development authority had

any right to sub-divide the plot TZ-06 and transfer around 13.5 acres of land to M/s. Earth

laconic In Ira struct me Pvl. Ltd and gel its rights extinguished from the land through tripartitease deed dated 01.05.2013. Further when the M/s. Ansal 11" City & Parks Limited being

co-developer shallve informed that as per Rule 5(7), (he developer <

imum build up area (100000 sqmt.) within a peri ,f ihe SEZ in which at least fifty percent of such

ea h^^built u

? received from Shri Harsh Thapar and Shri Suman Malikof SEZ status given to M/s. Ansal IT City and Parks Limited &ie Infrastructure Pvl. Ltd at Tech Zone-06, Greater Noida for not

(up area (100000 sqmt) within a period often years.

Complaints have bo

requesting for de-notificationCo-developer M/s. Earth Ico

constructing the minimum bui

of the SEZ in which at least fifty percent o

iompleted on 28.08.2016 and approx. 15001

. (ructed in the processing area of SEZ. Hot

action work even after lapse of 10 years.

period of ten years from the date of notificatior

10 years of SEZ notification has already been(1,65,000 sqft.) of built up area have been eonthe Developer has not completed 50% of eonstr

Third reason for filing the petition by the applicants is because the applicants have beenduped of arouud Rs. 80 laes by the co-developer M's. Earth Iconic Pvt. Ltd by selling an

apartment in the SEZ area. The developer and co-developer are required to construe! and develop

the SEZ by commercial borrowings only however, ihey approached general public like theapplicant and started retail selling of apartment to general public. The developer and co-

developer hatched conspiracy to dupe retail investors and buyers like applicant but somehow

they were not able to complete the project any their conspiracy got revealed.

In light of above fact, circumstances and grounds the petitioner had requested CIMto:-

•Direct BoA to revoke letter of extension dated 17.05.2017 and not to give am farther

time extension to the developer M's. Ansal IT City and Parks Limited for grounds

•Direct BcA to revoke/de-notify the LoA dated 07.04.2006 and 17.07 2012 granted todeveloper M/s. Ansal IT City and Parks Limited & Co-dcvclopcr M s Earth RomeInfrastructure Pvt Ltd.

•Direct for construction audit of Ihe SEZ by the NSEZ and recommend for financial auditof Ihe developer and co-developer by Companies by Mo Corporate Ulair

•Take steps under law to doju lite to the hundreds of investors who have lost then hard

earned money for purchasing studio apartment in Ihe SEZ and sol through

misrepresentation by the developei and eo-developcr The monev invested bv the

applicant be refunded by the to-developei

7h" meeting held on 28 04 2017 deliberated on the•7. Rules, 2006, the developer or eo developer shall

date of notification of the SEZ in which at least filly percent of such area to be constructedwithin a period ol" five years from the date of notification." In instant ease 10 years of SEZ

notification has already been completed on 28.08.2016 and approx. 15000 sqm (1,65,000 sqft.)of built up area have been consttucted in the processing area of SEZ. However, the Developer

has not completed 50% of construction work even after lapse of 10 years.

The, Board authori^ed DC, NSEZ to issmapproval should not be cancelled and Ihe SEZ cfresh proposal for consideration of the BOA.

A Notice No. 10/18/2012-SEZ/Vol. 11/9401 dt.30.08.2018 was issued to the DeveloperM/s Ansal IT City & Parks Ltd. and the Co-developer M's Earth Iconic Infrastructure Pvt. Ltd.

along with its directors, Mr. Vikas Gupta, Mr. Rajneesh Mittal and Mr. Atul Gupta vide which

they were requested to submit their statements/replies to this office positively within 10 daysfrom date of receipt of said notice for farther necessary action.

reply lei the Notice dt 30.08.2018, has been received from

The developer i.e. M/s. Ansal IT City & Parks Limited vide letter dated 18.09.2018 hasmade the following submissions:

1.That fa the year 2006. Ansal IT City & Parks Limited (AITCPL) was allotted an area of75 Acres of land in shape of IT Plot NO.6 atTechzone in Greater Noida by GNIDA and alease Deed was executed far a term of 90 years w.c.f. 10.02.2006 in favour of AITCPL.

F2/28/2006-EPZ dated 07.04.2006 accorded approval and far Project n t notified )sSEZ in Govt. gazette on 29.08.2006 vide Notification No.S.O 13""i(EI

2.Thereafter. "Co-Developer" status was granted to M/s Earth Iconic Infrastructure Pvt

Ltd. (EIIPL) by BOA as per Ihe Letter of Approval dated 17th July. 2012 vide letter NoF2/28/2006-SEZ. In addition, ON [DA has given its consent on appointment of SUB

LESSEE as Co-Developer vide its teller dated 4lh, July, 2012.

3.Subsequently, a Tripartite Sub-Lease Deed was signed between Greater Noida Authority

(LESSOR, who are the 'Principal' in the contract), Ansal II City & Parks Limited(Developer, who is the "Agent" fa the Contract) & (Co-Developer who is the "Co-Agent"

fa the Contract). Herein, E11PL being a "Sub Lessee" is granted permission as per (he

provisions of SEZ Act and Rules and is given all rights at par with the Developer, whohimself shall he responsible far his acts and omissions. The "LESSOR" has also given its

consent on appointment of SUB-LESSEE as Co-Developer vide its letter dated 4ih July,

2012.

4.That as per the Tripartite Sub-Lease Deed, EIIPL was required to develop 50.000 sq.mtrs. built up area m processing area, besides developing non-processing area comprising

of commercial and residential space.

5.["hat HIIPL (Co-Agent) was selected by GNIDA (Principal) as per (he provisionsprovided under Chpt.-2, rale 3; rale 3(a) and rule 4 of the SEZ Rules. Hence, legally asper the provisions of Sec. 194 offadian Contract Act, 1872 EIIPL (Co-Agent) enjoys ihesame rights & authority as to that enjoyed by AITCPL. Moreover, vide Clause No. 2 of

"Tripartite Sub-Lease Deed" EIIPL (Co-Agent) was granted complete autonomy &

authority by GNIDA (Principal) to directly approach them and other government bodies

sub teased to EIIPL as per terms and conditions mentioned Iherein. However no

eonsuuetion of built up area or residential area have been done by EIIPL since the

Tripartite Lease Deed except some excavation and setting up of its site office.

6.That as per the Indian Con^uct Act, 1872, It is important io note that:

Co-Agent is under direct control of the Principal.

There is a privity of contract between the Co-Agent and (he Principal.

The Co-Agent is responsible for fas'her acts only to t ire Principal.

Here it is mentioned that w.r.t. above mentioned developer's communication against the

co-developer, Ihe co-developer had been requested to submit details of construction

activities already completed as well tts completion schedule of Ihe built up area of50000sq.m. in Processing Area of SEZ vide this office letters dt. 03.06.15 and 21.09.15.

Besides, subsequently developer, in its letter dt. 27.06.16. on its as well as Co-

developer's behalf, appealed for extension of construction timelines. Accordingly

review of development work of SEZ was placed before Approval Committee held on02.09.16 wherein developers representative did not raise any issue of irregularities

allegedly being committed by Co-Developer and requested for extension of timelines forconstruction of minimum built up area required u/r 5(1) of SEZ Rules. Accordinglv as

per decision of Approval Committee held on 02.09.16 proposal of developer and co-

developer was forwarded to DOC Jar consideration vide this office letter dt. 05.10.16.

by ETIPL and failure to rectify Ihe same, AiTCPL has also

For all the acts of the Co-Agent, the Principal is liable to the third party.

7.Thai so far as development in leased area of AITCPL is concerned (except area sub

leased to EIIPL under approval of Ministry of Commerce. Govt. of India, vide our letter

dated 08.03.2018 to Dy. Development Commissioner, Noida SEZ). AITCPL lias dulyconveyed that third party interest has already been created in the SEZ being developed byM/s. AITCPL.

8.That M/s. Hanu Software Solution Pvt. Ltd., M/s. Vidya Mantra Edusyslems Pvt. Ltd. &

Agami Technologies Pvt. Ltd. are already operating over an area of 19469 Sq. ft., which

has generated export of more than approx. 55 Cr. Till date. Another unit in favour of M's.

Vidya Mantra Edusystcms Pvl. Ltd far 5473.85 Sq. ft. has been granted IDA for whichhe will start the operations soon. Apart from these units, one more unit in favour of M.'S.

Gyro Web Services LLP has signed term sheet with us for 1000 Sq mtr plot and are inprocess of applying for issuance of LOA from SEZ authority for starting ihcir operations.

9.That AITCPL came to know that EIIPL started receiving money/ deposits from GeneralPublic which is against the SEZ Act/ Rules and without constructing any IT/1TKS builtup or residential area as was obligatory for sub-leased area. However being a responsible

developer, AITCPL has been watchful and vigilant from the very beginning and has beenhighlighting and bringing the same violations into the notice of this office about suchissues/irregularities, which, resulted in violation of SEZ roles from time to time, thedetails of which, are given below:

(i) Noticed!. 14.04.15 to EIIPL with copyto NSEZ office,(ii) Notice dt. 18.04.15 to EIIPL with copyto NSbZ office.(iii)Letter dt. ll.08.i5 to DC, NSEZ (ReI" no IT/ITES/SC/01-15A), wherein,

information w.r.t action being taken against EIIPL was sought.

terminated and revoked. Further due to gross violations and illegalities on part of EIIPL,who was acting as independent Co-Developer under approval ol' SEZ Authority, the

entire SEZ has been subjected to very bad publicity and in this regard an FIR No.

Marg. Notices have also been issued to directors of AITCPL loo and AITCPL has also

been questioned, interrogated and scrutinized due to unlawful acts on part of EIIPL.

12.That AH'CPL has been continuously informing all these illegalities and irregularities onpart of EIIPL and has requested from lime to time to the SEZ Authority, GNIDA & DCof Noida Special Economic Zone to initiate and take all corrective and coercive measures

against EIIPL to rectify all illegal acts including termination of Tripartite Lease Deed

intimated to the SEZ authorities that AITCPL is ready and willing to overtake theresponsibilities of EIIPL and it shall develop the 50,000 Sq. mtrs. which was theobligation of EIIFL. However. AITCPL is still awaiting far initiation of corrective

illegalities on part ofEIIPL.

13.Thai as per the Indian Contract Act, 1872. all the components of contract i.e. "Proposal";

"Promise": "Consideration"; "Agreements" & "Contract" were executed between Ihe

distressed complainants (Allottees) and. EIIPL (Co-Developer). Hence, AITCPL is not aparty in the contract and AITCPL never allowed/authorized EIIPL toadvertise .'promote/seil properties AITCPL as the developer of the boondoggle project.

14.That none of the distressed complainants (Alottces) contacted OR asked for anyclarification from Al'ICPT. (oral/written/1ace-to-faee meetings) before and during (he

period of booking the disputed property of LIE PL. Hence, it shows that the intention of

distressed complainants (Allottees) is to frame false allegations on a reputed company

like AITCPL and exploit the services of AITCPL without executing any formal/

complainants. However, AITCPL can't be held liable for the fraudulent acts and omission

committed by EIIPL.

AITCPL should be dropped. Allegations contained therein arc false, baseless andunfounded.

17.That the intimation of action at this end is also necessary as these documents and

agreements have been done and accorded upon due approval from Board of Approval

Ministry of Commerce, Govt. of India through this office.

18.Besides, the developer has also enclosed copies of its correspondence with EIIPL,

GNIDA & HOW.

M/s. E&Y had vide their letter dated 17U15.2018 represented that certainissues/difficulties w.r.t. supply of services to SEZ developers/units, due to ambiguity created by

the provisions of GST Law and introduction of default list of authorized serviced to be receivedby SEZs as such related vide Department of Commerce letter dated 02.01.2018 were being faced

and had sought clarification in Ihe matter.

Pursuant to the introduction of GST in July 2017, supplies to SEZ units/Developersqualify as zero rated supplies fa terms of Section 16 of ihelGST Act, 2017. It is to be noted thatthere is no requirement to obtain approved list of services issued from the jurisdictional SEZ

office for providing IGST exemption under the IGST Act. However, the Department of

ued a letter dated 2 January, wherein it has conveyed the Board of Approvals'

er is placed before the BOA (or consideration.

sultant services as a default authorized

DC NSEZ has stated that based on the facts mentioned fa (he Show Cause Notice(SCN)issued by Ihe Greater Noida Industrial Development Authority dt, 28.12.2017 specificallyparagraph 7,8,9, of the SCN, it seems (hat Ihe Co-developer has launched a scheme thereby

selling the residence flats. Paragraph 9 of the SCN says "and whereas, by your reply letter dt.

25.10.16, you admitted that in your scheme you had assured 12% return to the flat buyers". This

seems to be a clear violation of proviso to Rule 11(10) of the SEZ Rules, this proviso specificallystates "Provided that the developer or co-developer mav lease the completed infrastructure

along with the vacant land appurtenant thereto for the purposes." Hence, the developer or co-

devclopcr can give Ihe completed infrastructure only on lease basis and cannot sell it. Even Rule

11(9) also categorically provides that the developer shall nut sell the land in a SEZ. Hence,Greater Noida Industrial Development Authority has issued the SCN for cancellation of the sublease deed executed with the co-developcr. Since the land has been allotted by the GreaterNoida Industrial Development Authority to the Co-developer the action for cancellation of suchlease/sub-lease has to be taken by the Greater Noida Industrial Development Authority only . It

has to take a view on the adjudication of the SCN issued by it on 28.12.17.It has also been stated tliat NSEZ (hat. farther, in terms of Section 10(c) of the SEZ Act if

the Letter of Approval (LOA) then it can lake action in terms of Section 10 of SEZ Act. Suchaction can be taken by the Board of Approval only after providing opportunity of PersonalHearing.

Recommendation by PC:

In view of above, DC NSEZ has forwarded the reply received from the SEZ Developer -

M/s Ansal IT City & Parks Ltd. with the recommendation that the ease may be placed withcomplete facts before BOA for taking a view for appropriate action under Section 10 of the SEZ

(•UAC's') as Default authorized services.

Though the tnlenlton for introduction of the above letter was to direct the states to grant

appropriate GST exemption to SEZ units where it was not being provided and accordingly easet int the process for the states to grant exemptions. However, the same has resulted in wide

near future. Also due to the introduction ol the referred list it appears that any services availed by

a SEZ unit' developer which are not included fa the default list, may not be considered forauthorized operations and hence may not he eligible for zero rating unless SEZ's are able to

obtain the tppr w il such semccs from the U AC

defined as any person who was engaged m providing any service, either directly or lnduectlt lit

sere lees are classified under the heading 9983 as 'Other professional, technical and bu ines

Taking an inference of the definition as was provided under the earlier regime, such

services are absolutely essential for any organization for its smooth functioning. Accordingly,

such seivices should he included in Ihe default list of services like other services mentioned inthe list .

They have also informed thai fa ihe past, Development Commissioner in various regional

Unit Approval Committees wherever a request for approval was made. The approval of such

services in UAC's in itself indicates that such sciviees are essential for the authorized operations

of the SEZ Unit/Developer and as such, merit inclusion in the default list of approved services.

Considering that such services would always be utilized for authorized operations of Ihe

company, not requiring SEZ UnrtS1'Developers to apply lor an appro^al every time they wish to

avail such services from domestic vendors would cause undue hardship and operational delays to

the organization since SEZ's would have to separately approach the office of the Development

Commissioner m order to take an approval of these services. Also, in the event of a delay in

zero rating the services, which would lead to unnecessarily tax burden to the SEZ's which was

M/s. E&Y has therefore, requested to include management or Business Consultant

services as default authorized seivices for SEZs. These are typically services in Ihe nature of

ittee have been issued from time to time b;

er dated 02.01.2018 (Annexure -1).

Consultant Services as a default authorized s<=

with the approval of Unit Approval CDepartment. Accordingly, consequent t(

was last circulated vide this Department

Recommends for inclusion of management and business consultancy

services to be included in the default list of services for SEZs.

Recommends lor inclusion of management and business consultancy

services to be included fa the default list of services for SEZs.

Recommends for inclusion of management and business consultancy

services to be included in the default list of services for SF.Zs.

services to be included in Ihe default list of services for SEZs.

NSEZ while supporting has suggested that the DoR may be consulted.

Ealta SEZ has suggested to revisit the matter of keeping default list ofservices as the same is not required under GST.

MEPZ has stated that where the SEZ entity also has unit(s) in STPI or

of by the company commonly for SEZ, STPI and DTA entities, while

the SEZ entity could be billed for the entire value of services, whichwould be misuse of the exemption. Therefore, while granting sucli an

exemption, a condition needs to be imposed lhat the exemption

for "Management and business consultant services" would be limited to

the value of services availed of/eonsunicd by fae SEZ entity only andthat fae unit shall produce evidence to that effect to the satisfaction ofthe authorities concerned.

Comments

SEEPZ SEZ

Visakh apatnam

SEZ

Kandla SEZ

Cochin SEZ

Noida SEZ

Falta SEZ

MEPZ

Zone

re sought reply received is

nagement of its opei

Item no. 85.8: Appeals before BoA (One Appeal).

85.8(1)Appeal of M/s. Textile Hub against the order dated 28.08.2018 ofLTAC/KASEZ rejecting their application for setting up a unit far service activity ofsegregalion/sorting/opcration of imported used clothing on behalf of foreign clients.

Gist of order appealed against

The proposal of Mrs. Textile Hub for setting up of unit for service activity ofsegregation/sort ing'operation of imported used clothing on behalf of foreign clients was placed

before the 133rd UAC meeting held on lli.08.2U18. The proposal was rejected by the UAC as it

was noted that the proposed activity comes tinder fae preview of Rule 18(4) of SEZ Rules, 2006as import items included second hand materials such as old and used clothes which is not

permissible for setting up of any new unit m SEZ and that Rule 18(5) docs not permit such

processing amounting to manufacture of goods as well.

The Appellant has staled that the proposed project is for activity of import for the puiposeof export as a service unit of segregation •sorting'operation of imported' used clothing on behalf of

foreign clients. The unit will re-process the imported old and used clothes on behalf of foreignclients and will IUU% export the same, hence should be allowed.

Rule Position

Rule 18 of SEZ Rules, 2096: consideration of proposals for setting up of unit in aSpecial Economic Zone:

Rule 18(4)(c) of SEZ Rules, 2006 provides that no proposal shall be considered forreprocessing of garments or used clotliing or secondary textile materials and other recyclable

textile materials into clipping or rags or industrial wipers or shoddy wool or yam or blankets orshawls.

Provided that extension of Letter of Approval for an existing unit shall be decided by faeBoard.

Rule 18 (5) of SEZ Rules, 2006:

The Units in Free Trade and Warehousing Zones or Units fa Free Trade and WarehousingZone set up fa other Special Economic Zone, shall he allowed to hold the goods on account of

the foreign supplier for dispatches as per the owner's instructions and shall be allowed for

trading with or without labelling, packing or re-packing without any processing:

Provided that refrigeration for the purpose of storage and assembly of CompletelyKnocked Dos™ or Semi Knocked Down kits shall also be allowed by fae Free Trade andWarehousing units undertaking the said activities:

Units may also re-sell or re-invoice or re-export Ihe goods

by a Unit in Free Trade and Warehousing Zone shall

The appeal is placed before Ihe BoA lor consideration (Annexure-2).