Minutes of the 61st meeting of the Board of Approval for SEZ held on 3rd April 2014 to consider proposals for setting up Special Economic Zones and other miscellaneous proposals. - SEZ - Minutes of the 61th meeting of the SEZ

The Sixty First (61st) meeting of the Board of Approval (BoA) for Special Economic Zones (SEZ) was held on 03.04.2014 under the Chairmanship of Shri Rajeev Kher, Secretary, Department of Commerce, at 2.30 P.M. in Room No. 47, Udyog Bhawan, New Delhi, to consider proposals in respect of notified/approved SEZs. The list of participants is annexed (Annexure -1). 2. Addressing the members of Board of Approval, the Chairman informed that so far 570 formal approvals have been granted for setting up of SEZs out of which presently 388 SEZs stand notified. He further informed that as on 31.12.2013, over ₹ 2,88,476.98 crores have been invested in the SEZs and employment to 12,39,845 persons is being provided in the SEZs. During the financial year 2012-13, total exports to the tune of ₹ 4,76,159 crores were made from the SEZs, registering a growth of about 31% over the exports for the year 2011-12. Exports in the current financial year, up to 31.12.2013, have been to the tune of ₹ 3,77,283.22 crores registering a growth of 7% over the exports of the corresponding period of FY 2012-13. Item No. 61.1: Requests for extension of validity of formal approvals BoA in its meeting held on 14th September, 2012, examining similar cases observed as under: - The Board advised the Development Commissioners to recommend the requests for extension of formal approval beyond 5th year and onwards only after satisfying that the developer has taken sufficient steps towards operationalisation of the project and further extension is based on justifiable reasons. Board also observed that extensions may not be granted as a matter of routine unless some progress has been made on ground by the developers. The Board, therefore, after deliberations, extended the validity of the formal approval to the requests for extensions beyond fifth years for a period of one year and those beyond sixth year for a period of 6 months from the date of expiry of last extension . (i) Request of M/s. Dr. Reddy s Laboratories Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Pharmaceuticals at Devunipalavalasa Village, Ranasthalam Mandal, Srikakulam District, Andhra Pradesh, beyond 26th February 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 25th February, 2015. (ii) Request for further extension of LoA from Gujarat Industrial Development Corporation (GIDC) for setting up an IT/ITES SEZ at Gandhinagar-Sarkhej, Highway, Gandhinagar, Gujarat, beyond 6th January 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 6th January, 2015. (iii) Request for further extension of LoA from M/s. Cognizant Technology Solutions India Pvt. Limited for setting up an IT/ITES SEZ at Adibatla Village, Ibrahimpatnam Mandal, Ranga Reddy District, Andhra Pradesh beyond 6th January, 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 6th January, 2015. (iv) Request for further extension of LoA from M/s Nagaland Industrial Development Corporation Limited, for setting up a sector specific SEZ for Agro and Food Processing at Dimapur, Nagaland, beyond 11th October, 2013 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 11th October, 2014. (v) Request of M/s. Selecto Systems Private Limited for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at 15/1, Mathura Road, Faridabad, Haryana beyond 11th December 2013 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 11th December, 2014. (vi) Request of M/s. Kumar Builders Township Ventures Pvt. Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at Village Hinjewadi Mann, Taluka - Mulshi, Pune, Maharashtra, beyond 27th August 2013 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 27th August, 2014. (vii) Request of M/s. Newfound Properties and Leasing Private Limited for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at Juinagar, District Thane, Maharashtra, beyond 20th August 2012 The Board after deliberations extended the validity of the formal approval up to 20th August, 2014. (viii) Request of M/s. Balaji Infra Projects Limited for further extension of the validity period of formal approval, granted for setting up of a port based multi product SEZ inclusive of FTWZ, at Dighi Port, District Raigad, Maharashtra, beyond 22nd October 2012 The Board after deliberations extended the validity of the formal approval up to 22nd October, 2014. (ix) Request of M/s. International Biotech Park Limited for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Biotechnology at Hinjewadi, District Pune, Maharashtra, beyond 24th October 2012 The Board after deliberations extended the validity of the formal approval up to 24th October, 2014. (x) Request of M/s. G.P. Realtors Private Limited for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at village Behrampur, District Gurgaon, Haryana, beyond 13th November 2013 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 13th November, 2014. (xi) Request of M/s. Ansal IT City Parks Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at TZ-06, Tech Zone, Gr. Noida, Uttar Pradesh beyond 11th December, 2013 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 11th December, 2014. (xii) Request of M/s. Adityapur Industrial Area Development Authority for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Automobiles/Auto Components at Adityapur, Jharkhand, beyond 13th December 2013 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 13th December, 2014. (xiii) Request of M/s. Kakinada SEZ Private Limited for further extension of the validity period of formal approval, granted for setting up of port based multi product SEZ at Kakinada, East Godavari District, Andhra Pradesh beyond 26th February, 2012 for a period of another 3 years The Board after deliberations extended the validity of the formal approval up to 26th February, 2015. (xiv) Request of M/s. Frontier Lifeline Pvt. Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Biotechnology at Edur Elavur Village, Thiruvallur District, Tamil Nadu, beyond 27th November, 2013 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 27th November, 2014. (xv) Request of M/s. Nagarjuna Oil Corporation Ltd., for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Pharmaceuticals and Petroleum at Kayalattu Village, Cuddalore, Tamil Nadu, beyond 26th February 2012 The Board after deliberations extended the validity of the formal approval up to 26th February, 2015. (xvi) Request from M/s. Bagmane Builders Private Limited (BBPL), developer of IT/ITES including Hardware and Software SEZ at Mahadevapura K.R. Puram, Bangalore, Karnataka for extension of validity of formal approval, beyond 30th June, 2013 and change in the name of the developer from Bagmane Builders Pvt. Ltd. to Bagmane Developer Pvt. Ltd. The Board after deliberations extended the validity of the formal approval for one year i.e. up to 30th June, 2014. The Board also approved the request of M/s. Bagmane Builders Pvt. Ltd. for change in the name of the developer from M/s. Bagmane Builders Pvt. Ltd. to M/s. Bagmane Developer Pvt. Ltd. consequent upon their merger based on the order dated 06.11.2013 of Hon ble High Court of Karnataka, subject to following conditions: (i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered developer entity; (ii) Fulfillment of all eligibility criteria applicable to developers, including security clearances etc., by the altered developer entity and its constituents; (iii) Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules which regulate issues like capital gains, equity change, transfer, taxability etc. (iv) Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority. (v) The Assessing Officer shall have the right to examine and assess the taxability and eligibility for deduction under relevant sections of the Income Tax Act, 1961 . (vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. (xvii) Request of M/s. DS Realtors Pvt. Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT sector at NH-8, Village Kukrola and Sehrewan, District Gurgaon, Haryana, beyond 23rd October, 2012 The Board noted that the progress made by the developer since the last extension is not satisfactory. The Board after deliberations rejected the proposal of further extension. (xviii) Request of Orissa Industrial Infrastructure Development Corporation (IDCO) for extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at villages Gaudakashipur and Arisal, Tehsil Jatni, District Khurda, Orissa, beyond 24th April 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 24th April, 2015. (xix) Request of M/s. Saraf Agencies Private Ltd. for extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Mineral based Industries at Chhatrapur, District Ganjam, Orissa, beyond 26th February 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 26th February, 2015. (xx) Request of M/s. Vedanta Aluminium Limited for extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Manufacture and Export of Aluminium at village Bhurkamunda Bhagkipalli Tehsil District Jharsuguda, Orissa beyond 22nd May, 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 22nd May, 2015. (xxi) Request for further extension of LoA from M/s. Beneficent Knowledge Parks Properties Limited for setting up a multi services SEZ at Parigi and Serikokum Villages, Parigi Mandal, C. Kodigepalli village, Madakasara Mandal, Anantapur District, Andhra Pradesh, beyond 4th February 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 4th February, 2015. (xxii) Request for further extension of LoA from M/s Kerala Industrial Development Corporation (KINFRA) , for setting up a sector specific SEZ for Electronics Industries at Village Thrikkakkara, Ernakulam District, Kerala, beyond 20th February 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 20th February, 2015. (xxiii) Request of M/s. Ascendant Estates Pvt. Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at Village Bhondsi, Tehsil Sohna, Gurgaon, Haryana, beyond 5th November, 2012 The Board after deliberations extended the validity of the formal approval up to 5th November, 2014. (xxiv) Request of M/s. Gopalan Enterprises (India) Private Limited for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at Mahadevapura Kaggadaspura, K.R. Puram, Whitefield, Bangalore, Karnataka, beyond 2nd July, 2013 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 2nd July, 2014. (xxv) Request of M/s. Smart City (Kochi) Infrastructure Pvt. Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at Block 9, Kakkanad Village, Kanayannor Taluk, Ernakulam District, Kerala, beyond 20th April, 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 20th April, 2015. The Board also directed the DC CSEZ to apprise the Board about the progress made by the developer regarding connectivity of the additional area added to the SEZ with the existing area to establish contiguity of the SEZ. (xxvi) Request of M/s. Ansal Colours Engineering SEZ Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Agro Food Processing Products at Village Bhigan and Kurar Ibrahimpur, Near Murthal, Distt. Sonepat (Haryana) beyond 17th June 2013 The Board after deliberations extended the validity of the formal approval up to 17th June, 2015. Item No. 61.2: Request for extension of In-Principal Approval (i) Request for grant of extension of in-principle approval to M/s. Mumbai SEZ Limited for setting up of multi product SEZ at Khopta, District Raigad, Maharashtra The Board noted that the State Government has recommended the proposal for extension of in-principle approval. The Board after deliberations extended the validity of the in-principle approval up to six months from 3rd April, 2014 i.e till 3rd October, 2014 and also resolved to ask the State Government to specify how the contiguity problem is to be solved. The Board also further directed that the developer be asked to explore the possibility of sector specific SEZ of the contiguous land and submit a proposal in this behalf. Item No. 61.3: Requests for extension of LoP beyond 3rd Year onwards (i) Request of M/s Dr. Reddy s Laboratories Limited - CTO, a unit in Dr. Reddy s Laboratories SEZ for manufacture of Pharmaceuticals APIs at Devunipatavalsa village, Ranasthalam Mandal, Srikakulam District, Andhra Pradesh for extension of validity period of its LoP beyond 12th January, 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 12th January, 2015. (ii) Request of M/s Dr. Reddy s Laboratories Limited - FTO, a unit in Dr. Reddy s Laboratories SEZ for manufacture of Pharmaceuticals APIs at Devunipatavalsa village, Ranasthalam Mandal, Srikakulam District, Andhra Pradesh for extension of validity period of its LoP beyond 18th April, 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 18th April, 2015. (iii) Request of M/s. Amneal Life Sciences Pvt. Ltd., a unit in the sector specific SEZ for Pharmaceuticals being developed by M/s. Zydus Pharma SEZ at Ahmedabad, Gujarat for extension of Letter of Permission (LoP) beyond 4th April 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 4th April, 2015. (iv) Request of M/s. Zydus Technologies Ltd., a unit in the sector specific SEZ for Pharmaceuticals being developed by M/s. Zydus Pharma SEZ at Ahmedabad, Gujarat for extension of Letter of Permission (LoP) beyond 28th June 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 28th June, 2015. (v) Request of M/s. Sajjan Specialty Ltd., a unit in Dahej SEZ for extension of Letter of Permission (LoP) beyond 8th November 2013 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 8th November, 2014. (vi) Request of M/s. KSK Surya Photovoltaic Venture Private Limited, a unit in the sector specific SEZ for Semiconductors being developed by M/s. FAB City SPV (India) Private Limited at Raviryala village, Maheswaram Mandal, Ranga Reddy District, Andhra Pradesh, for extension of Letter of Permission (LOP) beyond 11th November 2013 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 11th November, 2014. (vii) Request of M/s. Ipca Laboratories Limited, a unit Indore SEZ at Plot No. 1, Phase - II, Pithampur, District Dhar, Madhya Pradesh for extension of Letter of Permission (LoP) The Board noted that the LoP was extended up to 24th November, 2008 i.e. up to the date of commencement of production declared by the unit. The Board also noted that the date of commencement of production was reconsidered by the UAC on 18.11.2013 and was approved as 07th December, 2010. The Board after deliberations extended the validity of the LoP for a period from 24th November, 2008 to 7th December, 2010. (viii) Request of M/s. Sameer Industries, a unit KASEZ for extension of Letter of Permission (LoP) The Board after deliberations extended the validity of the LoP for a further period of two years from 3rd April, 2014 i.e. up to 2nd April, 2016 subject to following conditions:- (i) The extension of LOP will be subject to further extension of their permission by GPCB beyond 20.08.2014. (ii) The extension of LOP will be subject to fulfillment of all the conditions mentioned in GPCB's permission and other usual conditions of LoP. (iii) The extension of LoP is only i.r.o. items and quantity indicated in the original LoP and no broad banding of any other item shall be allowed. The Board also directed DoC to come up with the policy for such recycled items in a time bound manner. (ix) Request of M/s Kaizen Power Limited, a unit in APSEZ at Atchutapuram, Visakhapatnam District, Andhra Pradesh for extension of validity period of its LoP beyond 13th October, 2013 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 13th October, 2014. (x) Request of M/s. Alstom Bharat Forge Power Ltd., a unit of APSEZ at Mundra, Kutch, Gujarat for extension of Letter of Permission (LOP) beyond 2nd February 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 2nd February, 2015. (xi) Request of M/s. Kalyani Alstom Power Ltd., a unit of APSEZ at Mundra, Kutch, Gujarat for extension of Letter of Permission (LOP) beyond 2nd February 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 2nd February, 2015. (xii) Request of M/s. Tata Consultancy Services Limited, a unit in MIHAN SEZ, Nagpur, Maharashtra for extension of Letter of Permission (LOP) beyond 23rd April, 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 23rd April, 2015. (xiii) Request of M/s. G. Metals Company, a unit in NSEZ at Plot No. 98, NSEZ for extension of validity period of its LoP beyond 27th October, 2013 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 27th October, 2014. (xiv) Request of M/s. Sesa Sterlite Ltd., a unit in Vedanta Aluminum Limited SEZ at Jharsuguda, Odisha for extension of validity period of its LoP beyond 8th April 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 8th April, 2015. (xv) Request of M/s. Trendy Rooms Export Pvt. Ltd., a unit in GIDC - AAP SEZ at Ahmedabad for extension of validity period of its LoP beyond 2nd June 2012 The Board after deliberations extended the validity of the LoP up to 2nd December, 2014. (xvi) Request of M/s. Makhteshim-Agan India Pvt. Ltd., a unit in Dahej SEZ at Bharuch, Gujarat for extension of validity period of its LoP beyond 5th January, 2013 The DC informed that they have received a letter from the unit requesting for withdrawal of their request for extension since they are not confident about the business forecast. DC requested for withdrawal of the proposal. The proposal was, accordingly, withdrawn. (xvii) Request of M/s. Microtek Infocom Limited, a unit in MIDC SEZ at Plot No. 26/2, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, Maharashtra for extension of validity period of its LoP beyond 2nd March 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 2nd March, 2015. (xviii) Request of M/s. Microtek Infocom Limited, a unit in MIDC SEZ at Plot No. 13/10-A, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, Maharashtra for extension of validity period of its LoP beyond 2nd March 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 2nd March, 2015. (xix) Request of M/s. Microtek Infocom Limited, a unit in MIDC SEZ at Plot No. 22/2, Rajiv Gandhi Infotech Park, Hinjewadi, Phase-III, Maharashtra for extension of validity period of its LoP beyond 10th March 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 10th March, 2015. (xx) Request of M/s Hospira Healthcare India Pvt. Ltd., a unit in Ramky Pharmacity India Limited SEZ for manufacture of Injectables Formulations at Parawada, Visakhapatnam District, Andhra Pradesh for extension of validity period of its LoP beyond 24th June 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 24th June, 2015. (xxi) Request of M/s Kusum Healthcare Pvt. Ltd., a unit in Indore SEZ for extension of validity period of its LoP beyond 28th February 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 28th February, 2015. (xxii) Request of M/s De Core Nanosemiconductors Ltd., (De-core), a unit in GIDC SEZ for Electronics - IT/ITES at Gandhinagar, Gujarat for extension of validity period of its LoP beyond 14th February, 2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 14th February, 2015. Item No. 61.4: Request for increase in area (i) Request of M/s. Larsen Toubro Ltd. (L T), developer of sector specific SEZ for IT/ITES at Villages Ankhol and Bapod, District Vadodara, Gujarat for increase in area of its SEZ The Board, after deliberations, approved the request of M/s. Larsen Toubro Ltd. (L T) for addition of an area of 2.1974 hectares, increasing the total area of the SEZ to 12.1974 hectares, subject to contiguity of the land in the SEZ being maintained. (ii) Request of Electronics Technology Parks-Kerala for addition of area in sector specific SEZ for IT/ITES at Attipra village, Trivandrum Taluk, Kerala The Board, after deliberations, approved the request of Electronics Technology Parks-Kerala for addition of land 10.86.23 hectares thereby, making the total area of the SEZ as 22.73.88 hectares, subject to the contiguity of the land in the SEZ being maintained. Item No. 61.5: Cases for ratification by the BoA (i) Request of M/s. Tata Consultancy Services Limited for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for IT/ITES at Adibatla Village, Ibrahimpatnam Mandal, Ranga Reddy District, Andhra Pradesh, beyond 3rd February, 2014 The Board after deliberations ratified the decision of the Development Commissioner to extend the validity period of formal approval up to 3rd May, 2014. The Board also decided to extend the validity period of formal approval up to 3rd February, 2015. (ii) Proposal of M/s. Larsen Toubro Ltd., a unit in M/s. L T Shipbuilding Ltd. SEZ at Kattupalli, Tamil Nadu requesting permission to import restricted items The Board after deliberations ratified the proposal for import of the said restricted items. (iii) Request of M/s. Cadila Healthcare Ltd., a unit in the sector specific SEZ for Pharmaceuticals being developed by M/s. Zydus Pharma SEZ at Ahmedabad, Gujarat for extension of Letter of Permission (LoP) beyond 21st February 2014 The Board, after deliberations, ratified the proposal for extension of LoP of the unit for a further period of one year i.e. upto 21.02.2015. Item No. 61.6: LoP extension of units dealing in recycling of various items (i) Proposal of M/s Trishiraya recycling Pvt. Ltd. a unit in MEPZ for extension of its LoP for a further period of four years w.e.f. 1.1.2014. The Board noted that the unit was granted LoP on 4th April, 2000 for recycling of Ferrous/non-ferrous/electrical and other scrap . The Board after deliberations extended the validity of the LoP for a further period of two years i.e. up to 3rd April, 2016. The extension of LoP is only i.r.o. items and quantity indicated in the original LoP and no broad banding of any other item shall be allowed. The Board also directed DoC to come up with the policy for such recycled items in a time bound manner. (ii) Proposal of M/s SEZ Recycling, a recycling unit in Mahindra World City for extension of LoP for the 2nd five year period from 24th March, 2013 to 23rd March, 2018. The Board noted that the unit was granted LoP on 07.04.2006 for import of metal waste / scrap for authorized operations. The Board after deliberations extended the validity of the LoP for a further period of two years i.e. up to 3rd April, 2016. The extension of LoP is only i.r.o. items and quantity indicated in the original LoP and no broad banding of any other item shall be allowed. The Board also directed DoC to come up with the policy for such recycled items in a time bound manner. Item No. 61.7: Miscellaneous cases for LoP extension of units dealing in recycling of plastic w.r.t. (i) Requests of M/s. Anita Exports, a unit in KASEZ for extension of LoP engaged in the business of recycling of plastic. The Board noted that the proposal was not recommended by the DC. The Board, accordingly, agreed with DC KASEZ to withdraw the proposal. Item No. 61.8: Miscellaneous cases for LoP extension of units dealing in recycling of worn and used clothing (i) Requests of M/s Jindal International and M/s Afcan Impex Pvt. Ltd., units in KASEZ for extension of LoP engaged in the business of recycling of worn and used clothing. And (ii) Request of M/s Gujarat Textiles, a unit in FSEZ for extension of LoP engaged in the business of recycling of worn and used clothing. After deliberations and in view of the provisions of Rule 18(4) of the SEZ Rules , the Board granted in-principle approval for renewal of LoPs of M/s Jindal International, M/s Afcan Impex Pvt. Ltd. and M/s Gujarat Textiles dealing in the business of worn and used clothing in SEZs for a period of five years, subject to the following conditions:- (i) All conditions stipulated as per DoC s policy Guidelines of 17th Sept, 2013 and 30th January, 2014 are to be made applicable while granting such approval and operation of the business. (ii) Specifically as per para (x) of the above guidelines the Units in addition to meeting their NFE obligation are required to ensure that the prescribed minimum percentage of the unit s annual turnover is physically exported out of the country. The minimum physical export levels prescribed at the end of specified periods is as follows: Period Minimum Physical Export Obligation At the end of 2 nd year Not less than 40% of the total annual turnover At the end of 4 th year Not less than 80% of the total annual turnover At the end of 5 th year 100% of the total annual turnover After the 5th Year, the unit will be required to continue to physically export 100% of their annual turnover. Any violation of the above prescribed Minimum Physical Export Obligation at the end of 2nd, 4th and 5th years would lead to imposition of penalty and cancellation of the unit s LOP. (iii) In terms of Rule 18(4)(c) the authorized operations of the unit may be restricted to the business of reprocessing of garments or used clothing or secondary textiles materials and other recyclable textile materials into clipping or rags or industrial wipers or shoddy wool or yarn or blankets or shawls. The concerned DCs will ensure that the LOPs issued are in strict compliance with the above decision and LoPs of existing units shall be renewed after carrying out necessary amendments to the existing LoP to ensure that all of the above conditions are duly incorporated. Item No. 61.9: Requests for co-developer Approvals for co-developers are subject to the condition that particular terms and conditions of lease agreement/co-developer agreement will not have any bearing on the treatment of the income by way of lease rentals/down payment/premium etc., for the purposes of assessment under the prevalent Income Tax Act and Rules . The Assessing Officer, will have the right to examine the taxability of these amounts under the SEZ Act and Income Tax Act as applicable. This is applicable to all cases of co-developers approved by the BoA in this meeting. The decisions of the BoA on the proposals are as under:- (i) Request of M/s. Swarnim DahejSpring Desalination Pvt. Ltd. for co-developer in the Multi Product SEZ at Vagra, District Bharuch, Gujarat, being developed by M/s. Dahej SEZ Ltd. After deliberations, the Board approved the request of M/s. Swarnim DahejSpring Desalination Pvt. Ltd. to develop, operate and maintain desalination plant of 336 MLD capacity for supply of desalinated water to developer, co-developer and SEZ unit, over an area of 60 hectares, in accordance with the co-developer agreement entered into with the developer. (ii) Request of M/s. Japson Estates Pvt. Limited for co-developer in the sector specific SEZ for IT/ITES at Manikonda Village, Rajendra Nagar Mandal, Ranga Reddy District, Andhra Pradesh, being developed by M/s. Lanco Hills Technology Park Pvt. Limited After deliberations, the Board approved the request of M/s. Japson Estates Pvt. Limited for developing infrastructure like flooring, interiors, fit-outs and other facilities related to IT industry in part of the new building over an area of 0.66 hectares, in accordance with the co-developer agreement entered into with the developer. (iii) Request of M/s. DRSS Solar Power Private Limited for co-developer in the sector specific SEZ for Pharmaceuticals APIs at Devunipalavalsa Village, Ranasthalam Mandal, Srikakulam District, Andhra Pradesh, being developed by M/s. Dr. Reddy s Laboratories Limited After deliberations, the Board approved the request of M/s. DRSS Solar Power Private Limited to set up Photovoltaic Solar Power Panels/Plant on the roof tops of six building blocks in the SEZ and the power generated will be supplied for manufacturing facilities in the SEZ, over an area of 22,901 sqm, in accordance with the co-developer agreement entered into with the developer. (iv) Request of M/s. Okaya Infocom Private Limited for co-developer in the sector specific SEZ for IT/ITES at Viswanathapuram village, Hosur Taluk, Krishnagiri District, Tamil Nadu, being developed by Electronics Corporation of Tamil Nadu Ltd. After deliberations, the Board approved the request of M/s. Okaya Infocom Private Limited for providing infrastructure facilities for the purpose, to operate and maintain IT/ITES, to provide uninterrupted Power Supply, Central Air Conditioning and other facilities over an area of 10 acres, in accordance with the co-developer agreement entered into with the developer. (v) Request of M/s. HBS Amenity and Management Consultancy LLP for codeveloper in the sector specific SEZ for Pharmaceuticals at Village Panoli, Taluka Ankleshwar, District Bharuch, Gujarat, being developed by M/s. HBS Pharma SEZ Pvt. Ltd. (formerly JBSEZ Pvt. Ltd.) After deliberations, the Board approved the request of M/s. HBS Amenity and Management Consultancy LLP for undertaking services in SEZ, for development, maintenance and repair of infrastructure at site including security, fire protection system, water treatment, storm drainage sewage disposal, HVAC systems, landscaping water bodies, housekeeping services, transport, PMC services, access control monitoring, road network, commercial or industrial construction, advertising marketing and other consultancy services, over entire area of 125.04 hectares, in accordance with the co-developer agreement entered into with the developer. (vi) Request of M/s. GSPC LNG Ltd. for co-developer in the multi product SEZ at Mundra, Kutch, Gujart, being developed by M/s. Adani Port and Special Economic Zone Ltd alongwith specific authorized operations. The Board, after deliberations, decided to defer the proposal. (vii) Request of M/s. Embassy Services Pvt. Ltd. for co-developer in the sector specific SEZ for IT/ITES at Rajiv Gandhi Infotech Park, Hinjewadi Phase II, Village Marunji, Taluka Mulshi, Dist. Pune, Maharashtra, being developed by M/s. Pune Embassy Projects Pvt. Ltd. After deliberations, the Board approved the request of M/s. Embassy Services Pvt. Ltd. for operation and maintenance of buildings and other infrastructure facilities at the SEZ, in accordance with the co-developer agreement entered into with the developer. (viii) Request of M/s. VTV Infrastructure Management Private Limited for codeveloper in the sector specific SEZ for IT/ITES at Devarabeesanahalli Kariyammana Agrahara Villages of Varthu Hobli, Bangalore, Karnataka, being developed by M/s. Vikas Telecom Limited After deliberations, the Board approved the request of M/s. VTV Infrastructure Management Private Limited for operation and maintenance of buildings and other infrastructure facilities to be undertaken at the entire area of the SEZ, in accordance with the co-developer agreement entered into with the developer. (ix) Request of M/s. Mahindra EPC Services Pvt. Ltd. for co-developer in the sector specific SEZ for IT/ITES at Village Kalwara, Tehsil-Sanganer, Distt. Jaipur, Rajasthan, being developed by M/s. Mahindra World City (Jaipur) Ltd. After deliberations, the Board approved the request of M/s. Mahindra EPC Services Pvt. Ltd. for development of available rooftop areas and unutilized ground areas for setting up of 10 MW Solar Photovoltaic Power plant over an area of 20 Ha (Approx), in accordance with the co-developer agreement entered into with the developer. (x) Request of M/s. Mahindra EPC Services Pvt. Ltd. for co-developer in the sector specific SEZ for Handicraft at Village Kalwara and Bhambhoriya, Tehsil-Sanganer, Distt. Jaipur, Rajasthan, being developed by M/s. Mahindra World City (Jaipur) Ltd. After deliberations, the Board approved the request of M/s. Mahindra EPC Services Pvt. Ltd. for development of available rooftop areas and unutilized ground areas for setting up of 10 MW Solar Photovoltaic Power plant over an area of 40 Ha (Approx), in accordance with the co-developer agreement entered into with the developer. (xi) Request of M/s. Mahindra EPC Services Pvt. Ltd. for co-developer in the sector specific SEZ for Engineering related industries at Village Kalwara and Bhambhoriya, Tehsil-Sanganer, Distt. Jaipur, Rajasthan being developed by M/s. Mahindra World City (Jaipur) Ltd. After deliberations, the Board approved the request of M/s. Mahindra EPC Services Pvt. Ltd. for development of available rooftop areas and unutilized ground areas for setting up of 10 MW Solar Photovoltaic Power plant over an area of 40 Ha (Approx), in accordance with the co-developer agreement entered into with the developer. (xii) Request of M/s. Mahindra EPC Services Pvt. Ltd. for co-developer in the sector specific SEZ for IT/ITES including Software Hardware manufacturing at Village Kalwara, Tehsil-Sanganer, Distt. Jaipur, Rajasthan being developed by M/s. Mahindra World City (Jaipur) Ltd. After deliberations, the Board approved the request of M/s. Mahindra EPC Services Pvt. Ltd. for development of available rooftop areas and unutilized ground areas for setting up of 10 MW Solar Photovoltaic Power plant over an area of 10 Ha (Approx), in accordance with the co-developer agreement entered into with the developer. (xiii) Request of M/s. Adani Hospitals Mundra Pvt. Ltd. (AHMPL) for co-developer in the multi product SEZ at Mundra, Kutch, Gujart, being developed by M/s. Adani Port and Special Economic Zone Ltd (APSEZL) alongwith specific authorized operations After deliberations, the Board approved the request of M/s. Adani Hospitals Mundra Pvt. Ltd. (AHMPL) to develop, operate, maintain and provide IPD/OPD services to patients at the 100 Bed Hospital in the non-processing area of APSEZ over an area of 2.99 hectares, in accordance with the co-developer agreement entered into with the developer. The Board also approved the request of M/s. Sterling Addlife Mundra Hospital Pvt. Ltd. (an approved co-developer), promoted by Sterling Addlife India Ltd., to discontinue as co-developer. The approval is subject to:- (i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered developer entity; (ii) Fulfillment of all eligibility criteria applicable to developers, including security clearances etc., by the altered developer entity and its constituents; (iii) Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules which regulate issues like capital gains, equity change, transfer, taxability etc. (iv) Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority. (v) The Assessing Officer shall have the right to examine and assess the taxability and eligibility for deduction under relevant sections of the Income Tax Act, 1961. (vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. Item No. 61.10: Proposals for setting up of SEZs (i) Proposal of M/s. Venkatesh Coke Power Ltd., for setting up of Free Trade Warehousing Zone at Athipattu, Nandiambakkam and Puludivakkam villages, Ponneri Taluk, Thiruvallur District, Tamil Nadu, over an area of 48.56 hectares. The Board noted that the Developer is in possession of the land, which is not contiguous as Government poromboke land is between the land owned by the company. The State Government has also recommended the proposal for in-principle approval. Accordingly, the Board decided to grant in-principle approval to the proposal of M/s. Venkatesh Coke Power Ltd., for setting up of a Free Trade Warehousing Zone at Athipattu, Nandiambakkam and Puludivakkam villages, Ponneri Taluk, Thiruvallur District, Tamil Nadu, over an area of 48.56 hectares. (ii) Proposal of M/s. Adani Ports and Special Economic Zone Ltd. (APSEZL), for setting up of Multi Product SEZ at Mundra Taluka, District Kutch, Gujarat, over an area of 1856.5335 hectares. The Board noted that the Developer is in possession of the land, which is contiguous and vacant. The State Government has also recommended the proposal. However, the Board noted that there are certain issues relating to independent access to the proposed SEZ and security, which were raised by a Committee headed by DC KASEZ. After deliberation, the Board directed DC KASEZ to seek views of the developer on the findings of the Committee by way of a structured questionnaire. The DC shall furnish a report to the DoC considering the reply of the Developer on the questionnaire which shall thereafter be submitted to BoA for consideration. (iii) Proposal of M/s. Transcendent Developers Pvt. Ltd., for setting up of a sector specific Special Economic Zone for IT/ITES at Wagholi Bhavadi, Taluka Haveli, Dist. Pune, Maharashtra, over an area of 13.01 hectares. The Development Commissioner, SEEPZ SEZ sought approval of the Board to withdraw the proposal. The proposal was accordingly withdrawn. (iv) Proposal of Andhra Pradesh Industrial Infrastructure Corporation (APIIC) Limited, for setting up of a sector specific Special Economic Zone for Oil, Petroleum Natural Gas Field Services at Sitapalem (halmet of Jirayatichintuva village), Rambilli Mandal, Visakhapatnam District, Andhra Pradesh, over an area of 111.58 hectares. The Board noted that the State Government s recommendation to the proposal has not been received. The Board, accordingly, decided to defer the proposal. Item No. 61.11: Miscellaneous cases (i) Request from M/s. Khed Economic Infrastructure Pvt. Ltd., a sector specific SEZ for Engineering and Electronics at Taluka Shirur and Khed, District Pune, Maharashtra for withdrawal of formal approval over 559.81 hectares (not notified) The Board decided to approve the request of M/s. Khed Economic Infrastructure Pvt. Ltd. for withdrawal of formal approval granted to them for setting up of sector specific SEZ for Engineering and Electronics at Taluka Shirur and Khed, District Pune, Maharashtra, over an area of 559.81 hectares. The approval is subject to the DC furnishing a certificate in the prescribed format certifying that the developer has not availed any tax/duty benefits under SEZ Act/Rules or has refunded any such benefits availed by it and subject to the State Govt furnishing it s no objection certificate to the proposal. (ii) Withdrawal of formal approval granted to M/s. Fama Estate Pvt. Ltd. for setting up of sector specific SEZ for IT/ ITES at village Shivkar and Chikale, Taluka Panvel, Dist. Raigad, Maharashtra The Board decided to approve the request of M/s. Fama Estate Pvt. Ltd. for withdrawal of formal approval granted to them for setting up of sector specific SEZ for IT/ITES at village Shivkar and Chikale, Taluka Panvel, Dist. Raigad, Maharashtra, over an area of 10.35 hectares. The approval is subject to the DC furnishing a certificate in the prescribed format certifying that the developer has not availed any tax/duty benefits under SEZ Act/Rules or has refunded any such benefits availed by it and subject to the State Govt furnishing it s no objection certificate to the proposal. (iii) Withdrawal of formal approval granted to M/s. Haldia Free Trade Warehousing Private Limited for setting up of FTWZ at Haldia, West Bengal The Board decided to approve the request of M/s. Haldia Free Trade Warehousing Private Limited for withdrawal of formal approval granted to them for setting up of FTWZ at Haldia, West Bengal, over an area of 80.94 hectares. The approval is subject to the DC furnishing a certificate in the prescribed format certifying that the developer has not availed any tax/duty benefits under SEZ Act/Rules or has refunded any such benefits availed by it and subject to the State Govt furnishing it s no objection certificate to the proposal. (iv) Request of UP State Industrial Development Corporation Ltd. (UPSIDC) for conversion of existing Handicrafts Sector Specific SEZ to (i) Textile and its Broadbanded products in 50.763 Hectares sector specific SEZ; (ii) Broad-banded IT/ITES/Electronic Components Hardware Manufacturing sector specific SEZ in 10.084 Hectares and (iii) Broad-banded Handicrafts with Engineering sector specific SEZ in 109.754 Hectares in SEZ at Moradabad (U.P). The Board, after deliberations, granted in-principle approval to the proposal from UPSIDC for conversion of existing 170.601 Ha of sector specific Handicraft SEZ into following three different SEZs at Moradabad subject to fulfillment of all necessary conditions including State Govt. recommendation and submission of documents in this regard:- 1. Broad-banded Textile sector including apparel, hosiery, fashion garments and wool (in 50.763 Hectares) 2. Broad Banded IT with IT Enabled Services, Electronic Components Hardware manufacturing, non-conventional energy, BPO (including legal, medical and similar services), KPO and R D (in 10.084 Hectares). 3. Handicrafts with Engineering, including their broad banded other similar products in remaining area of 109.754 hectares: (v) Request of Kerala Industrial Infrastructure Development Corporation (KINFRA) for change of sector of the notified sector specific SEZ at Village Chelembra, Taluk Thirurangadi, District Malappuram, Kerala from Food Processing to Agro based Food Processing The Board after deliberations decided to approve the request of the developer for change in sector from Food Processing to Agro based Food Processing . (vi) Proposal of M/s. Solar Semiconductor Pvt. Limited, a unit in M/s. FAB City SPV (India) Pvt. Ltd. SEZ for Semiconductor in Andhra Pradesh for selling of conductor paste The Board noted that the request is covered under Rule 34 of the SEZ Rules . The Board, after deliberations, directed Development Commissioner to take appropriate decision in the matter. (vii) Request from M/s. Bagmane Constructions Private Limited (BCPL), developer of IT/ITES including Hardware and Software SEZ at Mahadevapura K.R. Puram, Bangalore, Karnataka for approval to change of name to M/s. Bagmane Developers Private Limited The Board approved the request of M/s. Bagmane Construction Private Limited (BCPL) for change in the name of the developer from M/s. Bagmane Constructions Private Limited to M/s. Bagmane Developer Private Limited consequent upon their merger based on the order dated 19.11.2013 of High Court, subject to following conditions: (i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered developer entity; (ii) Fulfillment of all eligibility criteria applicable to developers, including security clearances etc., by the altered developer entity and its constituents; (iii) Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules which regulate issues like capital gains, equity change, transfer, taxability etc. (iv) Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority. (v) The Assessing Officer shall have the right to examine and assess the taxability and eligibility for deduction under relevant sections of the Income Tax Act, 1961. (vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. (viii) Request from M/s Calorx Education Company, co-developer of multi product SEZ at Mundra, Kutch, Gujarat being developed by M/s. Mundra Port and Special Economic Zone Ltd. for approval to change of name to M/s. Atlus Learning Pvt. Ltd. The Board approved the request of M/s. Calorx Education Company for change in the name of the co-developer from M/s. Calorx Education Company to M/s. Atlus Learning Pvt. Ltd., subject to following conditions: (i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered developer entity; (ii) Fulfillment of all eligibility criteria applicable to developers, including security clearances etc., by the altered developer entity and its constituents; (iii) Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules which regulate issues like capital gains, equity change, transfer, taxability etc. (iv) Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority. (v) The Assessing Officer shall have the right to examine and assess the taxability and eligibility for deduction under relevant sections of the Income Tax Act, 1961 . (vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. (ix) Request from M/s MAS GMR Aero Technic Limited, a unit in M/s. GMR Hyderabad Aviation SEZ Limited, SEZ in Andhra Pradesh for merger of M/s. MAS GMR Aerospace Engineering Company Limited, co-developer and M/s. MAS GMR Aero Technic Pvt. Limited (unit) The Board examined the request of M/s. MAS GMR Aero Technic Limited for merger of M/s. MAS GMR Aerospace Engineering Company Limited, co-developer and M/s. MAS GMR Aero Technic Pvt. Limited (unit) and directed the concerned Development Commissioner to clarify the rights and obligations of the parties involved in the merger process. (x) Request of M/s. L T Tech Park Limited and L T Tejomaya Limited, codeveloper in sector specific SEZ for IT/ITES developed by M/s Infopark SEZ at Ernakulam, Kerala for change of ownership by transfer of 100% equity to M/s. Emmay Ventures (India) Pvt. Limited The Board approved the request of M/s. L T Tech Park Limited and L T Tejomaya Limited, co-developer in sector specific SEZ for IT/ITES developed by M/s Infopark SEZ at Ernakulam, Kerala for change of ownership by transfer of 100% equity to M/s. Emmay Ventures (India) Pvt. Limited, subject to following conditions:- (i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered co-developer entity; (ii) Fulfillment of all eligibility criteria applicable to co-developers, including security clearances etc., by the altered co-developer entity and its constituents; (iii) Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules which regulate issues like capital gains, equity change, transfer, taxability etc. (iv) Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority. (v) The Assessing Officer shall have the right to examine and assess the taxability and eligibility for deduction under relevant sections of the Income Tax Act, 1961. (vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. (xi) Request of M/s. Hexaware Technologies (P) Limited, the developer of sector specific SEZ for IT/ITES at Siruseri, Chennai for change of shareholding pattern of the company The Board approved the request of M/s. Hexaware Technologies (P) Limited, the developer of sector specific SEZ for IT/ITES at Siruseri, Chennai for change of shareholding pattern of the company, subject to following conditions:- (i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered developer entity; (ii) Fulfillment of all eligibility criteria applicable to developers, including security clearances etc., by the altered developer entity and its constituents; (iii) Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules which regulate issues like capital gains, equity change, transfer, taxability etc. (iv) Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority. (v) The Assessing Officer shall have the right to examine and assess the taxability and eligibility for deduction under relevant sections of the Income Tax Act, 1961. (vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. (xii) Request of M/s. MAS GMR Aero Technic Limited, a Unit in M/s. GMR Hyderabad Aviation SEZ Limited for permission to do Aircraft recovery work of KFA lessors aircrafts-reg. The Board, after deliberations, decided to approve the proposal as a special case for undertaking the aircraft recovery work for 14 aircrafts (7 ATRS and 7 Air Bus 320) outside the SEZ and to send required spares and tools to be used for recovery of in-grounded aircrafts taken on lease by King Fisher Airlines. Since the payment will be received in freely convertible foreign currency, from abroad by the AWAS, lessors of the aircraft, the spares used will be permitted to be removed in the DTA for job work for repair of such aircrafts without payment of duty. (xiii) Request from M/s. HCL Technology Ltd., a unit in M/s. IG3 Infra Limited, Thoraipakam, Kancheepuram District, Chennai, for re-location of its SEZ unit to another SEZ developed by M/s. ELCOT, Sholinganallur SEZ, Kancheepuram District, Chennai The Board after deliberations decided to approve the proposal for transfer of unit, subject to condition that: a) The unit which had availed of tax incentives under the Income Tax Act for a certain period of time would be eligible for such incentives for the balance period only, as allowed under the Income Tax Act , after its relocation. b) The assessing officer under the Income Tax Act , shall have the right to assess the taxability arising out of the transfer of the unit. c) The unit would be liable to refund the duty incentives availed on such assets which are not shifted to the new location of the unit. (xiv) Request from M/s. Anthelio Business Technologies Pvt. Limited, a unit in M/s. DLF Commercial Developers Limited, IT/ITES SEZ at Gachibowli Village, Ranga Reddy District, Andhra Pradesh, for shifting of its SEZ unit to another SEZ developed by M/s. TSI Business Park (Hyderabad) Pvt. Limited, co-developer for M/s APIIC Ltd., IT/ITES SEZ at Nanakramguda Village, Ranga Reddy District, Andhra Pradesh The Board after deliberations decided to approve the proposal for transfer of unit, subject to condition that: a) The unit which had availed of tax incentives under the Income Tax Act for a certain period of time would be eligible for such incentives for the balance period only, as allowed under the Income Tax Act, after its relocation. b) The assessing officer under the Income Tax Act, shall have the right to assess the taxability arising out of the transfer of the unit. c) The unit would be liable to refund the duty incentives availed on such assets which are not shifted to the new location of the unit. (xv) Request from M/s Reliance Industries Limited for permission to (i) erect 50 pillars in SEZ area to provide connectivity of their upcoming C2 Complex from DTA Refinery (ii) construct two under passes below the existing rail line and SEZ Road The Board after deliberations decided to approve the proposal for permission to (i) erect 50 pillars in SEZ area to provide connectivity of their upcoming C2 Complex from DTA Refinery (ii) construct two under passes below the existing rail line and SEZ Road, subject to condition that:- a) The pipe rack must be installed in a manner that it does not affect contiguity/movement within the SEZ. Accordingly, wherever the pipe rack crosses the interconnecting roads or other existing pipelines, within SEZ, the height of the rack must be raised to provide clearance of 15 meters from the ground level; b) The pipe rack must be fenced along its length to protect the integrity of the SEZ area. The height of the fencing should be as per the SEZ Rules ; c) A distinct colour code for these pipes/pipe rack should be followed to ensure their distinct visibility; d) For construction of the pipe rack, no duty free material may be used. The usage of the material during the construction may be properly accounted and the account should be made available to designated Government authorities at any point time; e) There should no interconnection of any nature of these pipes with any of the SEZ pipes/facilities/equipment. Further, any gases or liquids transferred from SEZ refinery including any of its plants, if transported to the C2 Complex, the same should be through a separate dedicated pipeline. The two pipelines/pipe-racks should maintain a distance of atleast 8 metres within SEZ area to ensure that there is no intermingling of SEZ materials with DTA materials; f) Clearance of SEZ materials to C2 complex will be carried out following the SEZ Rules for DTA Clearance (Rule 47 48). g) Design, Fabrication, testing of the piping should be as per ASME31.3 and other applicable standards. h) The pipes inside the SEZ area must be free from any vents/drain connections. (xvi) Case of M/s. Satguru Polyfab Pvt. Ltd., a unit under KASEZ regarding appeal against order dated 21st May 2013 of the UAC The Board noted that the comments from M/o Corporate Affairs have not been received. The Board, after deliberations, directed to obtain comments of M/o Corporate Affairs and thereafter to decide the case on merits on file. (xvii) Request M/s TCS Ltd., a SEZ Unit being operated in IT/ITES SEZ located in Hyderabad for inclusion of certain services as services required for authorized operations The Board noted that the UAC had rejected five services namely, Air Travel Agent Services, Convention Services, Rail Travel Agent s Services, Rent-a-cab Scheme operator s services and Travel Agent s Services. Subsequently, two services namely convention services and rent-a-cab scheme operator s services were included in the list of default authorized operations by the DoC. The Board, after deliberations, directed DoC to include the remaining three services in the list of default authorized operations. The Board also directed DC VSEZ to re-consider the request of the unit to permit these services as authorized operations. (xviii) Request from M/s Toonz Infrastructure Pvt. Ltd., co-developer in KINFRA for setting up of Animation and Gaming SEZ - request for cancellation of LoA The Board, after deliberations, approved the proposal for cancellation of approval of the co-developer status i.r.o. M/s. Toonz Infrastructure Pvt. Ltd. The approval is subject to DC furnishing a certificate that the co-developer has either not availed or has refunded all the tax/duty benefits availed under SEZ Act/Rules. (xix) Special permission to grant M/s SE Forge Ltd, a SEZ unit in Synefra-Engineering SEZ, Vadodara, Gujarat for carrying out job-work for DRDO, Ministry of Defence The Board, after deliberation, approved the proposal for a period of one year, for carrying out job-work for DRDO, Ministry of Defence, subject to the following conditions:- (a) The job-works would be undertaken strictly within the ambit of notification No. 39/96-Customs dated 23.7.1996 , as amended from time to time and conditions including certificate from authorities concerned, as prescribed in the said notification would be adhered to (b) All the raw materials and consumables would be supplied by the DTA unit (DRDO) and that the same would be duly accounted for and not diverted for other work, which would be ensured by Development Commissioner. (c) By-products and wastage/scrap etc. arising as a result of job-work in SEZ shall be returned back to DRDO. (d) DRDO may make payment in Indian Rupees to M/s. SE Forge Limited for the job work undertaken for it by the latter. (e) The approval is subject to payment of all the applicable duties. (f) This is only a case specific approval in national interest and would not be treated as precedent. (xx) Application of M/s Wipro Ltd., Bangalore, a unit in SEZ developed by KIADB at Bangalore for issuance of Industrial licence for manufacture of defence products After deliberations the Board decided to approve the proposal for issue of LoP to M/s. Wipro Ltd. for design, development, manufacture, assembly upgrades of and precision engineered hydraulic and mechanical components of EW systems (stand along and integrated), design, development, manufacture, upgrade and assembly of precession engineered components / parts e.g. land gear actuators, air-frame, fuselages and other hydraulic and mechanical parts bridge laying systems on combat vehicles with annual capacity of 10-15 numbers in each category subject to conditions as prescribed by MoD/MHA. The LoP for the same shall be issued by the concerned Development Commissioner in terms of Section 9(2)(e) of SEZ Act, 2005 and under Rule 18(1) read with Rule 19 (4) of the SEZ Rules, 2006. (xxi) Request of Sunstream City Pvt. Ltd. for broad banding of IT/ITES sector specific SEZ at Mumbai, Maharashtra to include LED LCD Panel, Smart Phone, Computer and allied products, R D Centre, BPO - Legal Medical similar services, Non-conventional Energy such as solar panel other products, Surveillance security system, Computerised medical equipment s apparatus, Computerised smart camera video, Off shore banking. The Board, after deliberations, decided to approve the proposal for broad banding and noted that the SEZ is for IT/ITES/Electronic Hardware. All the products mentioned in the request should be treated as part of Electronic Hardware. However this permission will be strictly for manufacturing of electronic hardware products as per LoP. (xxii) Request of Sunstream City Pvt. Ltd., a sector specific SEZ for IT/ITES at Mumbai, Maharashtra for conversion of 10 Ha out of existing 57.0979 Ha into Agro based Food Processing SEZ The Board, after deliberations, approved the proposal for conversion of 10 Ha out of 57.0979 Ha notified as IT/ITES SEZ into Agro based Food Processing SEZ, subject to contiguity of the SEZ being maintained and fulfillment of all necessary conditions and submission of documents in this regard. (xxiii) Request from M/s Nagarro Software (Jaipur) Pvt. Ltd., a unit in IT/ITES SEZ of M/s. Mahindra World City (Jaipur) Ltd. for approval to change in shareholding pattern The Board also approved the request of M/s Nagarro Software (Jaipur) Pvt. Ltd., a unit in IT/ITES SEZ of M/s. Mahindra World City (Jaipur) Ltd. for approval to change in shareholding pattern of the company, subject to following conditions:- (i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered entity; (ii) Fulfillment of all eligibility criteria applicable to the unit, including security clearances etc., by the altered entity and its constituents; (iii) Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules which regulate issues like capital gains, equity change, transfer, taxability etc. (iv) Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority. (v) The Assessing Officer shall have the right to examine and assess the taxability and eligibility for deduction under relevant sections of the Income Tax Act, 1961. (vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. (xxiv) Request of M/s. EON Kharadi Infrastructure Pvt. Ltd. (EKIPL), the developer of sector specific SEZ for IT/ITES at Pune, Maharashtra for change of shareholding pattern of the company The Board also approved the request of EON Kharadi Infrastructure Pvt. Ltd. (EKIPL), the developer of sector specific SEZ for IT/ITES at Pune, Maharashtra for change of shareholding pattern of the company, subject to following conditions:- (i) Seamless continuity of the SEZ activities with unaltered responsibilities and obligations for the altered developer entity; (ii) Fulfillment of all eligibility criteria applicable to developer, including security clearances etc., by the altered developer entity and its constituents; (iii) Applicability of and compliance with all Revenue / Company Affairs /SEBI etc. rules which regulate issues like capital gains, equity change, transfer, taxability etc. (iv) Full financial details relating to change in equity/merger, demerger, amalgamation or transfer in ownership etc. shall be furnished immediately to Member (IT), CBDT, Department of Revenue and to the jurisdictional Authority. (v) The Assessing Officer shall have the right to examine and assess the taxability and eligibility for deduction under relevant sections of the Income Tax Act, 1961 . (vi) The applicant shall comply with relevant State Government laws, including those relating to lease of land, as applicable. (xxv) Request of M/s. Biocon Ltd. a unit of M/s. Biocon SEZ, Bangalore for broad banding of products to manufacture and export - Approvals granting by the UAC for confirmation as biotechnology products The Board, after deliberations, approved the proposal in terms of Department of Commerce circular dated 13th September, 2013 and directed that in future the UAC should take a decision at its own level. As per the circular dated 13th September, 2013 borad-banding of pharmaceutical products includes biotechnology products. (xxvi) Withdrawal of formal approval granted to M/s. Godrej Real Estate Pvt. Limited for setting up of sector specific SEZ for IT/ ITES at Patancheru Village, Taluk Sangareddy, Medak District, Andhra Pradesh The Board decided to approve the request of M/s. Godrej Real Estate Pvt. Ltd. for withdrawal of formal approval granted to them for setting up of sector specific SEZ for IT/ITES at Patancheru Village, Taluk Sangareddy, Medak District, Andhra Pradesh, over an area of 13.76 hectares. The approval is subject to the DC furnishing a certificate in the prescribed format certifying that the developer has not availed any tax/duty benefits under SEZ Act/Rules or has refunded any such benefits availed by it and subject to the State Govt furnishing it s no objection certificate to the proposal. (xxvii) Proposal of NASSCOM s Chennai Office to set up their office in TRIL Infopark SEZ, a sector specific SEZ for IT/ITES at Taramani, Chennai, Tamil Nadu The Board after deliberations, decided to approve the proposal of NASSCOM s to set up their office in the processing area of M/s. TRIL Infopark Limited SEZ, subject to the condition that they would not be entitled to any tax/duty benefits. The permission is valid only till the time they do not get space in the non-processing area. Item No. 61.12: Appeals before BoA (i) Appeal of M/s. MAS GMR Aero Technic Pvt. Limited, a unit in M/s. GMR Hyderabad Aviation SEZ Limited against order dated 21st August, 2013 of the UAC The Board, after examining the matter allowed the proposal subject to the condition that earnings from such trainees shall not count towards positive NFE of the unit, considering the specialised nature of such training and massive investments in infrastructure, which should be used optimally in national interest. (ii) Appeal of M/s. Accenture Services Pvt. Ltd., a unit in M/s. Unitech-Hitech Structures Ltd., IT/ITES SEZ, New Town, Rajarhat, Kolkata against order dated 16 th December 2013 of the UAC The Board noted that the UAC had rejected four services namely, business support service, Air Travel Agent Service, transport passengers by Air and accommodation service. The Board, after deliberations, directed DoC to include the remaining four services in the list of default authorized operations. The Board also directed DC FSEZ to re-consider the request of the unit to permit these services as authorized operations. (iii) Proposal of M/s Tech Mahindra Ltd., a unit in Kolkata IT Park SEZ at Bantala, 24 Pargana(S), West Bengal for revalidation of the LoA and permission to restart their unit. The Board, after deliberations, decided to extend the validity of LoP of the unit up to 23.08.2015. (iv) Appeal of M/s. Biomedical Life Sciences Pvt. Ltd., a unit in pharmaceutical SEZ developed by M/s. Zydus Infrastructure Pvt. Ltd. at Ahmedabad, Gujarat against order of DC KASEZ The Board heard the appellant. After examining the matter, the BoA set aside the order dated 10/13th January, 2014 of DC KASEZ and restored the LoP of the Appellant and allowed time for a period of one year to commence commercial production. The period of one year shall commence from the day the developer hands back possession of the said plot to the Appellant. The BoA also directed the DC KASEZ to ensure that the plot is returned to the appellant immediately. (v) Appeal of M/s. Garmex India, a unit in NSEZ against order dated 28th January, 2014 of the UAC The Board heard the appellant and after examining the matter, remanded the case back to Development Commissioner, NSEZ with a direction to decide the case by passing a speaking order in accordance with the applicable rules. Decision on Supplementary Agenda Item No. 61.13 - Miscellaneous items (i) Proposal of M/s. L T Shipbuilding Ltd., a unit in M/s. L T Shipbuilding Ltd. SEZ at Kattupalli, Tamil Nadu requesting permission to import restricted items The Board noted that the item namely Radar with its accessories is restricted item and is not prohibited. As per Instruction No. 47, approval of BoA is required by SEZ units only with respect to Prohibited items, or where the Restricted items used for export are to be supplied by a DTA unit. Rule 27 of SEZ Rules, 2006 is also not an impediment for export in the present case as the said items are not Prohibited . Therefore, the approval of BoA for import of the above referred item may not be required. The Board after deliberations directed DC to take appropriate action for granting permission to import the item as per Rules. (ii) Request of M/s. OPGS Power Gujarat Pvt. Ltd. for co-developer in the sector specific SEZ for Engineering at Village Bhadreshwar, Taluka Mundra, Kutch, Gujarat, being developed by OPGS Infrastructure Pvt. Ltd. After deliberations, the Board approved the request of M/s. OPGS Power Gujarat Pvt. Ltd. for generation of power, over an area of 20 hectares, in accordance with the codeveloper agreement entered into with the developer. (iii) Proposal of M/s. Avash Logistic Park Private Limited for setting up of a FTWZ at villages Mota Layaja, Godhara Bayath Taluka - Mandvi, District Kutch, Gujarat over an area of 496 hectares The Board, after deliberations, decided to grant fresh in-principle approval to the developer for setting up of a FTWZ at villages Mota Layaja, Godhara Bayath Taluka - Mandvi, District Kutch, Gujarat over an area of 496 hectares. (iv) Proposal of M/s. Sealand Ports Private Limited for setting up of multi product SEZ at Villages - Layaja, Ratadiya, Godhra, Bayath Undoth, Taluka - Mandvi, District- Kutch, Gujarat over an area of 1112 hectares The Board, after deliberations, decided to grant fresh in-principle approval to the developer for setting up of multi product SEZ at Villages - Layaja, Ratadiya, Godhra, Bayath Undoth, Taluka - Mandvi, District-Kutch, Gujarat over an area of 1112 hectares. (v) Proposal for extension of validity period of formal approval of M/s Metro Valley Corporation for setting up of a sector specific SEZ for IT/ITES SEZ at 5th Milestone, Village Gwal Pahari, Gurgaon, Haryana beyond 05th May 2014 The Board after deliberations extended the validity of the formal approval for one year i.e. up to 5th May, 2015. (vi) Request of UP State Industrial Development Corporation Ltd. (UPSIDC) for broad banding of handicraft sector specific SEZ at Moradabad, Uttar Pradesh to include Textile (including Apparels), Leather Products, Carpets Rugs, Toys Dolls, Sports items, Gems Jewellery (Excluding precious metal) and Engineering (including hardware products). The proposal was discussed along with the main agenda item 61.11(iv). (vii) Proposal for formulation of conditions required for issuance of Industrial Licence to M/s Syrma Technology Pvt. Ltd., Chennai for manufacturing of defence products like radio and Satellite equipment, information tech system, simulators, optronics Opto Electronic Systems etc. After deliberations the Board decided to approve the proposal for issue of LoP to M/s. Syrma Technology Pvt. Ltd. for manufacture of Radio Satellite communication equipment and optronics optoelectronic system only with proposed annual capacity of 500 Nos subject to conditions as prescribed by MoD/MHA. LoP for the same shall be issued by the concerned Development Commissioner in terms of Section 9 (2)(e) of SEZ Act, 2005 and Rule 18(1) read with Rule 19(4) of SEZ Rules, 2006. (viii) Proposal for formulation of conditions required for issuance of Industrial Licence to M/s Data Patterns (India) Pvt. Ltd., Chennai for issuance of Industrial License for Design, Development and Manufacture of Radars Sonar Systems . After deliberations the Board decided to approve the proposal for issue of LoP to M/s. Data Patterns, Chennai for Design, Development and manufacture of Radar and Sonar systems only with proposed annual capacity of 45 Nos. and subject to conditions as prescribed by MoD/MHA. LoP for the same shall be issued by the concerned Development Commissioner in terms of Section 9 (2)(e) of SEZ Act, 2005 and Rule 18(1) read with Rule 19(4) of SEZ Rules, 2006. (ix) Request of M/s. Samurai Designs Interiors, a unit in M/s. Mahindra World City (Jaipur) Ltd at village Kalwara, Tehsil Sanganer, Distt. Jaipur, Rajasthan for extension of validity period of its LoP beyond 10th October 2013 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 10th October, 2014. (x) Request of M/s. Tech Mahindra Limited (formerly M/s. Satyam Computers Services Limited), a unit in MIHAN SEZ for extension of LoP beyond 27.07.2014 The Board after deliberations extended the validity of the LoP for a period of one year i.e. up to 27th July, 2014. (xi) Request from M/s. Pegasystems Worldwide India Pvt. Limited, a unit in M/s. DLF Commercial Developers Limited, IT/ITES SEZ at Gachibowli Village, Serilingampally Mandal, Ranga Reddy District, Andhra Pradesh, for re-location of its SEZ unit to another SEZ developed by M/s. Sundew Properties Pvt. Limited, IT/ITES SEZ at Madhapur Village, Serilingampally Mandal, Ranga Reddy District, Andhra Pradesh The Board after deliberations decided to approve the proposal for re-location of the unit, subject to condition that: a) The unit which had availed of tax incentives under the Income Tax Act for a certain period of time would be eligible for such incentives for the balance period only, as allowed under the Income Tax Act , after its relocation. b) The assessing officer under the Income Tax Act , shall have the right to assess the taxability arising out of the transfer of the unit. c) The unit would be liable to refund the duty incentives availed on such assets which are not shifted to the new location of the unit. (xii) Request of M/s. Lite-On Mobile India Pvt. Ltd., a unit in M/s. Nokia Telecom SEZ, SIPCOT Industrial Park, Sriperumbudur - Phase - III, Kancheepuram District, Tamil Nadu for inclusion of additional items of manufacture under broad banding The Board, after deliberations, decided to refer the proposal back to the DC to take appropriate decision in terms of SEZ Rules 2006 and amendment thereof dated 12th August, 2013. (xiii) Request of M/s. Plastolene Polymers Pvt. Ltd. a unit in FSEZ for further renewal of LoP. The Board, after deliberations, remanded the case back to DC with the directions to re-submit the proposal, if required, with justifiable grounds. (xiv) Appeal of M/s. Sterling Flatware Ltd., a unit in NSEZ against order dated 27th January 2014 of the UAC The Board, after examining the matter, remanded the case back to Development Commissioner, NSEZ with a direction to decide the case by passing a speaking order in accordance with the applicable rules. The meeting ended with a vote of thanks to the Chair. ******* Annexure - 1 List of Participants for the Meeting of the Board of Approval for Special Economic Zones held on 3rd April, 2014 under the Chairmanship of Commerce Secretary, Department of Commerce 1. Shri Rajeev Kher, Chairman, BoA Commerce Secretary, Department of Commerce. 2. Shri Ram Tirath, DGEP, Department of Revenue, Ministry of Finance 3. Ms. Deepshikha Sharma, Deputy Secretary (ITA-1), CBDT, Department of Revenue, Ministry of Finance 4. Shri Manoj Kumar Arora, Additional Director, DGEP, CBEC, Department of Revenue. 5. Shri Krishna Pratap Singh, Additional Director, DGEP, CBEC, Department of Revenue. 6. Shri Jagraj Singh, DGM (LS-I), Ministry of Home Affairs. 7. Shri Gulab Singh, DS, Department of Financial Services. 8. Shri O.P. Sharma, Joint Industrial Adviser, Department of Chemicals and Petrochemicals, Shastri Bhawan, New Delhi 9. Shri Pradeep Kumar Surekha, Under Secretary, M/o Overseas Indian Affairs 10. Shri R.D. Meena, Research Assistant, TCPO, Ministry of Urban Development 11. Shri O.P. Kapoor, Deputy DG, EPCES 12. Dr. S.K. Sahoo, Office of Development Commissioner (MSME), Ministry of MSME, Nirman Bhawan. 13. Shri Pradeep Kumar, Assistant Resident Commissioner, Government of Maharashtra 14. Shri J.Saini, G.M. Department of Industries Commerce, Government of Punjab 15. Shri Gurpreet Singh, Section Officer, Industries Department, Government of Punjab 16. Shri R.C. Dahra, Consultant, Department of Industries and Commerce, Government of Haryana 17. Shri S.N. Ojha, Secretary Industrial Development, Government of Uttar Pradesh. 18. Shri D.K. Singh, Incharge SEZ (Moradabad) UPSIDC Ltd., Kanpur 19. Ms. Nimisha, SM (P), Greater Noida Industrial Development Authority 20. Shri A.K. Dham, Liaison Officer, IDCO, New Delhi 21. Shri Yugal Kishore Choubey, M.D., AIADA, Jamshedpur, Jharkhand LIST OF DEVELOPMENT COMMISSIONERS 22. Shri Mahendra Jain, Development Commissioner, NMSEZ and KASEZ 23. Shri Sanjeev Nandwani, Development Commissioner, Falta, Kolkata 24. Dr. L. B. Singhal, Development Commissioner, Noida SEZ and Addl. DGFT 25. Shri N.P.S. Monga, Development Commissioner, SEEPZ SEZ 26. Shri Vijay N. Shewale, Development Commissioner, Surat SEZ, Surat 27. Shri K.L. Sharma, Development Commissioner, Sterling SEZ, Gujarat 28. Smt. Lata Shukla, Development Commissioner, Mundra SEZ 29. Shri A.K. Rathore, Joint Development Commissioner, ISEZ, Indore, Madhya Pradesh. 30. Smt. Bhuvaneswari Ravindran, Joint Development Commissioner, Cochin SEZ, (ULCCS) 31. Dr. G. Trinadh Kumar, Joint Development Commissioner, Visakhapatnam. LIST OF PARTICIPANTS OF DEPARTMENT OF COMMERCE 32. Shri Madhusudan Prasad, Additional Secretary, Department of Commerce 33. Shri Rajeev Arora, Joint Secretary, Department of Commerce 34. Shri Madhup Vyas, Deputy Secretary, Department of Commerce 35. Shri S.S. Kumar, Under Secretary, Department of Commerce 36. Shri Kabiraj Sabar, Under Secretary, Department of Commerce 37. Shri Vinod Kumar, Section Officer, Department of Commerce 38. Shri R.K. Dutta, Section Officer, Department of Commerce