Minutes of the 69th meeting of the Board of Approval for SEZs held on 23rd February 2016 to consider proposals for setting up Special Economic Zones and other miscellaneous proposals - SEZ - Minutes of the 69th meeting of the SEZ

The Sixty ninth (69 th ) meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) was held on 23rd February, 2016 under the Chairpersonship of Ms. Rita Teaotia, Secretary, Department of Commerce, at 3.30 P.M. in Room No. 47, Udyog Bhawan, New Delhi to consider the proposals in respect of notified/approved SEZs. The list of participants is Annexed ( Annexure-1 ). Item No. 69.1: Requests for extension of validity of formal approvals (i) 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 20t'' August 2014 The Board, after deliberations, condoned the delay and extended the validity of the formal approval up to 31st December, 2016. (ii) Request of M/s. Indus Gene Expression Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Biotech and related activities at Kodur and Settipalli villages, Chilamathur Mandal, Anantapur District, Andhra Pradesh, beyond 13th February, 2016 The Board, after deliberations, extended the validity of the formal approval up to 13th February, 2017. (iii) Request of M/s. Gopalpur Special Economic Zone Ltd. for further extension of validity period of its formal approval for setting up a multi product SEZ at Gopalpur, District Ganjam, Odisha beyond 17th December, 2015 The Resident Commissioner, Odisha Government clarified that the State Government has already registered 500 Ha. of land in favour of Tata Steel SEZ Ltd. and State Government is committed to register the balance 673 Ha. of land in favour of Tata Steel SEZ Ltd. The BOA directed DC Falta SEZ to coordinate with the State Government in this regard. Further, Board of Approval agreed to extend the formal approval of M/s. Gopalpur Special Economic Zone Ltd. up to 17.12.2016 and process the notification for 500 Ha. of land on file for approval. (iv) Request of M/s Kandla Port Trust, developer of multi product SEZ at Kandla and Tuna, Gujarat for further extension of the validity period of formal approval, beyond 6th May 2016 The Board, after deliberations, extended the validity of the formal approval up to 6th May, 2017. (v) 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, Odisha, beyond 26th February 2016 The Board, after deliberations, extended the validity of the formal approval up to 26th February, 2017. (vi) 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 Electronic Hardware IT/ITES at village Behrampur, Bandhwari and Balola, Gurgaon, Haryana, beyond 25th January, 2016 The Board, after deliberations, extended the validity of the formal approval up to 25th January, 2017. Item No. 69.2 : Requests for extension of LoP beyond 3rd Year onwards (i) Request of M/s Kusum Healthcare Pvt. Ltd., a unit in Indore SEZ for extension of validity period of its LoP beyond 28th February 2016 The Board, after deliberations, extended the validity of the LoP up to 28th February, 2017. (ii) Request of M/s. Innovations Technologies Pvt. Ltd., a unit in MIDC SEZ at Rajiv Infotech Park, Hinjewadi, Phase-III, Pune, Maharashtra for extension of validity period of its LoP beyond 8th January 2015 The Board, after deliberations, condoned the delay and extended the validity of the LoP up to 8th January, 2017. Item No. 69.3: Requests for co-developer (a) In the 65th BoA meeting it was decided to approve co-developer proposals, subject to standard terms and conditions as per SEZ Act and Rules provided that the lease period is reduced to a period not exceeding 30 years (Renewable). Subsequently, in the 66th BOA meeting held on 27.8.2015, based on a reference received from the Government of Kerala, it was decided that in respect of the SEZ projects located in the State of Kerala the lease period would be as per the lease agreement signed between the Developer and Co-developer and in all other cases the lease period will continue to be a period not exceeding 30 years (Renewable). Approval of proposals for Co-developer All 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 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 and Rules. This is applicable to all cases of co-developers approved by the BoA in this meeting. The decisions of the BoA on the proposals listed in the agenda are as under.-- (i) Request of M/s. HCL Technologies Limited for co-developer in the sector specific SEZ for IT/ITES at Madurai Ilandaikulam, Tamil Nadu, being developed by M/s. Electronics Corporation of Tamil Nadu Limited After deliberations, the Board approved the proposal of M/s. HCL Technologies Limited for co-developer to develop operate and maintain IT/ITES to provide for 24 hrs uninterrupted power supply, central air conditioning, over an area of 6.75 acres in accordance with the co-developer agreement entered into with the developer, subject to standard terms and conditions as per SEZ Act and Rules provided that the lease period is reduced to a period not exceeding 30 years (Renewable). (ii) Request of M/s. SJ Contracts Pvt. Ltd. for co-developer in the sector specific SEZ for Biotech at village Mahiri, Budruck, Taluka Haveli, District Pune, Maharashtra, being developed by M/s. SEZ Biotech Services Pvt. Ltd. The matter had come up before 66th BOA and after deliberations, the Board had directed to DC, SEEPZ to discuss the matter with the client for understanding the business model of the applicant. After considering the inputs of DC SEEPZ SEZ, the Board rejected the proposal, as the co- developer is working as a contractor and not as a co-developer. Item No. 69.4: Proposals for setting up of SEZs (i) Request of M/s. Cognizant Technologies Services Private Limited for setting up of a sector specific SEZ for IT/ITES at Nanakramguda village, Serilingampally Mandal, Ranga Reddy District, Telangana, over an area of 2.5161 hectares. The Board noted that the Developer is in possession of the land. The Government of Telangana had also recommended the proposal vide their letter dated 30.11.2015. Accordingly, the Board decided to grant formal approval to the proposal of M/s. Cognizant Technologies Services Private Limited, for setting up of a sector specific Special Economic Zone for IT/ITES at Nanakramguda village, Serilingampally Mandal, Ranga Reddy District, Telangana, over an area of 2.5161 hectares. Item No. 69.5 : Miscellaneous cases (i) Request of UP State Industrial Development Corporation Ltd. (UPSIDC) for conversion of existing handicrafts SEZ, Moradabad to (i) Textile.and its broad-banded products (ii) broad banded IT/ITES/Electronic Components Hardware manufacturing sector specific SEZ and (iii) Handicraft broad-banded with engineering sector SEZ. The Board approved conversion of in-principle approval into formal approval and notification to the proposal of M/s. UP State Industrial Development Corporation Ltd. (UPSIDC), for conversion of existing handicrafts SEZ, Moradabad to (i) Textile and its broad-banded products (ii) broad banded IT/ITES/Electronic Components Hardware manufacturing sector specific SEZ and (iii) Handicraft broad-banded with engineering sector SEZ. (ii) Request of M/s. Adani Ports SEZ Ltd. developer for clubbing of three notified SEZs in Mundra, Kutch, Gujarat. After deliberations, the Board approved the proposal of M/s. Adani Ports SEZ Limited for clubbing of APSEZL-I (Multi product) and APSEZL-II (FTWZ) with APSEZLIII (Multi product) subject to contiguity being maintained. The Board also directed DC, APSEZ to carry out fresh demarcation of processing and non-processing area. (iii) Request of M/s. Telangana Industrial Infrastructure Corporation Limited (TSIIC), developer of sector specific SEZ for Biotechnology at Lalgadi Malakpet Village, Shameerpet Mandal, Ranga Reddy District, Telangana for increase in area of its SEZ The Board, after deliberations, approved the request of M/s. Telangana Industrial Infrastructure Corporation Limited (TSIIC) for addition of an area of 2.136 hectares, increasing the total area of the SEZ to 22.576 hectares, subject to contiguity of the land in the SEZ being maintained. Item No. 69.6 : Appeals before BoA (i) Appeal of M/s. Robinson International Pvt. Ltd., a unit in FSEZ against order dated 25 i May, 2015 of the Development Commissioner FSEZ/UAC The Board heard the appellant and directed them to pay/clear the rental dues latest by 31 st March, 2016 and if the exact amount is deposited, LoP can be extended for one year. Decision on Supplementary Agenda Item No. 69.7 : Requests for extension of validity of formal approvals (i) Request of M/s. Mahindra World City (Jaipur) Ltd. for further extension of the validity period of formal approval, granted for setting up of sector specific SEZ for Gems Jewellery at Village Kalwara, Tehsil Sanganer, District Jaipur, Rajasthan, beyond 1st February, 2016 The Board, after deliberations, extended the validity of the formal approval up to 1st February, 2017. (ii) 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 27 th August 2014 The Board, after deliberations, condoned the delay and extended the validity of the formal approval up to 27th August, 2017 and also directed that the approval would be cancelled in case the project is not implemented by that time. Item No. 69.8 : Requests for extension of LoP beyond 3rd Year onwards (i) Request of M/s. Zydus Technologies Ltd., a unit in Zydus Pharma SEZ at Ahmedabad, Gujarat for extension of validity period of its LoP beyond 28th June 2016 The Board, after deliberations, extended the validity of the LoP up to 28 th June, 2017. (ii) Request of M/s. Anushakti Specialities LLP, a unit in the multi product SEZ being developed by M/s. Dahej SEZ at Bharuch, Gujarat for extension of LoP beyond 13 th March 2016 The Board, after deliberations, extended the validity of the LoP by a period of six months up to 13 th September, 2016. Item No. 69.9 : Requests for co-developer (i) Request of M/s. Adani International Container Terminal Pvt. Ltd. (AICTPL) a co-developer in the multi-product SEZ at Mundra, Kutch, Gujarat, being developed by M/s. Adani Ports and Special Economic Zone Ltd. for additional authorized operations (ii) Request of M/s. Adani LPG Terminal Pvt. Ltd. for co-developer status in the multi-product SEZ at Mundra, Kutch, Gujarat, being developed by M/s. Adani Port and Special Economic Zone Ltd. along with specific authorized operations (iii) Request of M/s. Adani CMA Mundra Terminal Pvt. Ltd. for co-developer in the multi-product SEZ at Mundra, Kutch, Gujarat, being developed by M/s. Adani Port and Special Economic Zone Ltd along with specific authorized operations The Board considered the above three proposals in detail. The Board took into account the following facts: (i) Section 2(p) of the SEZ Act, 2005 provides that infrastructure facilities means industrial, commercial or social infrastructure or other facilities necessary for the development of a Special Economic Zone. (ii) Rule 2(1)(s) of the SEZ Rules, 2006 provides that infrastructure means facilities needed for development, operation and maintenance of a Special Economic Zone. (iii) The Department of Revenue has informed that in case of APSEZ, the SEZ bound cargo was only 5.74% of the total cargo handled by the Port in the existing two container terminals (CT-2 and CT-3) in 2014-15. The corresponding figure for April - November, 2015 is 6.06%. The installed capacity of the container jetties is 2.1 million TEUs. In respect of LPG terminal also the Developer in its presentation has explained that this facility is for catering to the customers in DTA. Hence, this facility is also essentially meant for DTA. During the meeting, the DC, APSEZ further informed that in respect of these two proposed container terminal facilities, the Developer has already carried out construction activities. (iv) When the authorised operations for these SEZs were approved by the BoA in 2004 and when it was conveyed to the Developer vide letter No. F.2(11)/2003-EPZ dated 8th December, 2004, this letter categorically records that On a query, the representative of Mundra SEZ clarified that the proposal is for providing infrastructure facilities including for seed crushing units, floor milling industry, steel processing units, integrated coach factory, auto exports etc. This conclusively establishes that when the authorised activities, namely, enhancing Port facilities, container terminals enhancement etc. were approved by the BoA in 2004, BoA had taken into account the need and necessity of the infrastructure proposed in these SEZs, as promised by the Developer. However, subsequent developments in the SEZs have belied the affirmation made by the Developer and as seen from the facts, as in sub-paragraph (iii) above, the facilities which have already been created are being utilised for SEZ only to the extent of 5.74% and rest of the facilities created in the SEZ are being used for Domestic Tariff Area (DTA). Hence, there is no need and necessity established for creating any additional facilities in the SEZ. (v) Since this is an economic proposal involving huge investment, the Department of Commerce also decided to seek opinion of the Solicitor General of India. The Solicitor General of India, in his opinion dated 17th February, 2016, has also categorically clarified as under: Thus, the question of duty benefits on CAPEX as well as O M or either one of them does not arise as the purport of the SEZ Act is to provide duty benefits in respect of infrastructure facilities within SEZ to only those facilities which are necessary for the development of the SEZ. 2. In view of the above stated facts, BoA decided as follows: (i) BoA does not approve all these three proposals of Co-Developers. (ii) Since these additional facilities are not needed and not necessary for the SEZ, these facilities cannot be developed by the Developer as well and accordingly, no duty free benefits on CAPEX as well as O M will be admissible. (iii) In the event the Developer wants to develop these facilities without taking any duty free benefits and without taking income-tax benefits, as admissible under the SEZ Act , it shall be free to do so. (iv) Request of M/s. Wockhardt Ltd. a co-developer in the sector specific SEZ for Pharmaceuticals at Shendre, Aurangabad District, Maharashtra, being developed by M/s. Wockhardt Infrastructure Development Ltd. for expansion of scope of existing activity After deliberations, the Board approved the proposal of M/s. Wockhardt Ltd. for expansion of scope of existing activity, in accordance with the co-developer agreement entered into with the developer subject to standard tenors and conditions as per SEZ Act and Rules provided the lease period is for a period of 30 years (renewable). The developer has granted consent to M/s. Wockhardt Ltd. to become a co-developer for the following activities are below:- 1. Central utility (i) Utility block and distribution network (ii) Steam generation plant and chimney (iii) Clean steam generation and supply system Chilled water generation and pumping system (iv) Cooling water generation and pumping system (v) Water for Injection (WFI) generation and pumping system (vi) Dernineralized water generation and pumping system (vii) Purified water generation and pumping system (viii) Compressed Air system 2. Heating ventilation Air conditioning system. Item No. 69.10: Proposals for setting up of SEZs (i) Request of M/s. Saltire Developers Private Limited for setting up of a sector specific SEZ for IT/ITES at Outer Ring Road, Rachanahalli Village, Nagavara, Bangalore, Karnataka, over an area of 4.05 hectares. The Board noted that the Developer is in possession of the land. The Government of Karnataka had also recommended the proposal vide their letter dated 22.02.2016. Accordingly, the Board decided to grant formal approval to the proposal of M/s. Saltire Developers Private Limited, for setting up of a sector specific Special Economic Zone for IT/ITES at Outer Ring Road, Rachanahalli Village, Nagavara, Bangalore, Karnataka, over an area of 4.05 hectares. (ii) Request of M/s. Amin Properties LLP for setting up of a sector specific SEZ for IT/ITES at Pujanahalli Village, Devanahalli Taluk, Bangalore, Karnataka, over an area of 2.76 hectares. The Board noted that the Developer is in possession of the land. The Government of Karnataka had also recommended the proposal vide their letter dated 22.02.2016. Accordingly, the Board decided to grant formal approval to the proposal of M/s. Amin Properties LLP, for setting up of a sector specific Special Economic Zone for IT/ITES at Pujanahalli Village, Devanahalli Taluk, Bangalore, Karnataka, over an area of 2.76 hectares. (iii) Request of M/s. Infosys Limited for setting up of a sector specific SEZ for IT/ITES at Plot No. 1-3, IT City, Sector 83, Alpha, SAS Nagar, Mohali, over an area of 20.234 hectares. The Board noted that the Developer is in possession of the land. The Government of Punjab had also recommended the proposal vide their letter dated 11.07.2014. Accordingly, the Board decided to grant formal approval to the proposal of M/s. Infosys Limited, for setting up of a sector specific Special Economic Zone for IT/ITES at Plot No. 1-3, IT City, Sector 83, Alpha, SAS Nagar, Mohali, over an area of 20.234 hectares. Item No. 69.11 : Miscellaneous Cases (i) Request of M/s. Tech Mahindra Limited (formerly M/s. Satyam Computer Services Limited), a co-developer in the sector specific SEZ for IT/ITES at Kancheepuram, Chennai, Tamil Nadu, being developed by Electronic Corporation of Tamil Nadu Limited (ELCOT) for authorized operations. The Board, after deliberations, approved the following authorized activities of the co-developer subject to the condition that the facility developed would be deemed to be non-processing area and also that no O M benefits would be available for the same. S. No. Name of the activity No. of units Area per unit (in sqm) as per FSI /FAR norms as applicable Total area (in sqm) 1 Construction of Guest House/Dormitories 160 rooms in ground + 3 floors NA 9289.36 (ii) Request of M/s Gujarat Industrial Development Corporation (GIDC), for allocation of 5.00 mtr wide corridor through SEZ area at Dahej SEZ for laying pipelines carrying treated effluent from 40 MLD CETP of Dahej The Board, after deliberations, approved allocation of 5.00 mtr wide corridor through SEZ area at Dahej SEZ for laying pipelines carrying treated effluent from 40 MLD CETP of Dahej as proposed by M/s. Gujarat Industrial Development Corporation (GIDC), subject to the condition that duty benefits shall not be available to GIDC for the activity. (iii) Request of M/s. Indiabulls Industrial Infrastructure Limited, for relaxation of the contiguity of the multi product SEZ at Sinnar MIDC area, Village Musalgaon and Gulvanch, Taluka Sinnar, District Nasik, Maharashtra The Board, after deliberations, approved the proposal of M/s. Indiabulls Industrial Limited with direction that the developer should establish contiguity in the SEZ by constructing an underpass/over bridge for the Phase-I and Phase-11 within a period of 3 years. In case the contiguity is not established by then, de-notification would be initiated and units of SEZ will be restricted only to Phase-I. (iv) Request of M/s. Gigaplex Estate Pvt. Ltd. the developer of sector specific SEZ for IT/ITES at MIDC - TTC, Airoli Knowledge Park, Navi Mumbai, District Thane, Maharashtra for change in shareholding pattern After deliberations, the Board approved the request for change in shareholding pattern, 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 assess the taxability of the gain/loss arising out of the transfer of equity or merger, demerger, amalgamation, transfer and ownerships etc. as may be applicable 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. (vii) The developer shall furnish details of PAN and jurisdictional assessing officer of the developer to CBDT. (v) Proposal of M/s Plastic Processors Exporters Pvt. Ltd. for reconsideration of request for extension of LoA. After deliberations, in view of the provisions of Rule 18(4) of the SEZ Rules , the Board granted approval for revival and renewal of LoP of M/s. Plastic Processors Exporters Pvt. Ltd. a unit in NSEZ dealing in business of recycling of plastic in SEZ for a period of five years, beyond 30.11.2013 subject to the conditions:- (i) That they will pay rental arrears till date with interest. (ii) All conditions stipulated as per DoC's policy Guidelines of 17th Sept, 2013 are to be made applicable while granting such approval. (iii) Since the unit is not functional and only two years remain in the current LoP, the export obligation for this period would be as per DoC Policy guidelines No. 0.6/10/2009-SEZ dated 17.09.2013 for the first and second year. Any violation of the above prescribed Minimum Physical Export Obligation at the end of 2nd year would lead to imposition of penalty and cancellation of the unit's LOP. (iv) As per Rule 18(4)(b) of the SEZ Rules, no approval for enhancement of the approved import quantum of plastic waste and scrap beyond the average annual import quantum of the unit since its commencement of operation shall be granted.; (v) The authorized operations may be restricted to the unit to carry out the business of recycling of plastic. (vi) Proposal of M/s. MMG Impex, a unit in MEPZ to reconsider the proposal for manufacture of additional items of sandalwoods. The BoA, after deliberations, has approved for the manufacturing of sandalwood handicraft products and sandalwood machine made products which are restricted items. Further, the Board has not allowed the manufacturing of (i) Sandalwood chips (upto 50 grams per piece) (ii) Sandalwood powder/dust and (iii) Sandalwood flakes/scrap/waste as these are prohibited items. The Board directed DC, MEPZ to seek reports from Ministry of Environment, Forests Climate Change and DGFT on the prohibited items. (vii) Clarification /instruction to be issued regarding Rule 74A of SEZ Rules, 2006 . The Joint Secretary (GPM) explained to the Board that representations have been received on the applicability of Rule 74A of SEZ Rules, 2006 in cases where the operational SEZ units continue to operate as such, i.e. on a going concern basis as a result of change of name, court approved mergers/ de-mergers, slump sale, change of constitution from proprietorship to partnership vice-versa, change of constitution from public limited company to private/ limited liability company vice-versa, company to partnership vice-versa, change in shareholding up to 50 per cent, etc. and per se are not opting out/ exiting out of the SEZ scheme. With a view to promote the ease of doing business in India and that restructuring of entity/ business is a fairly common occurrence, BOA decided that provisions of Rule 74A shall not apply to SEZ Units that do not exit or opt out of the SEZ Scheme by transferring its assets and liabilities to another person and the SEZ Unit continues to operate as a going concern in the situations mentioned above. The UACs concerned, may consider such requests under Rule 19(2) of the SEZ Rules, 2006. In so far as Business Transfer Agreement is concerned, it was explained that certain acquisitions happen globally as a result of Business Transfer Agreement which result in transfer of the SEZ unit of the Indian company on a going concern basis to the acquirer. The BOA decided that such cases resulting in change of ownership would be decided on merits by the Board of Approvals on a case to case basis. Item No. 69.12 : Appeals before BoA (i) Appeal of M/s. Regal Jewellery Mfg. Co., a unit in NSEZ against order dated 18 th January, 2016 passed by UAC, NSEZ. The Board heard the Appellant who informed that he was paying lease rental regularly even though the lease deed was not executed. This appears to be an oversight on the part of NSEZ and cannot be held against the Appellant. Hence the BOA upheld the appeal and decided to cancel NSEZ letter dated 18.01.2016 passed by UAC, NSEZ. (ii) Appeal of M/s. Singhvi Tradelink LLP (formerly M/s. Singhvi Tradelink Private Limited), a unit in KASEZ against order dated 7 th January, 2016 passed by UAC The Board heard the Appellant and observed that the activity proposed by the Appellant falls under the restriction imposed by Rule 18(4) of the SEZ Rules , 2006. Hence BOA rejected the appeal. Decision on Table Agenda (i) Request of M/s. Ford Motor Private Limited (FMPL) for co-developer in the sector specific SEZ for IT/ITES at Sholinganallur village, Tambaram Taluk, Kancheepuram District, Tamil Nadu, being developed by M/s. Electronics Corporation of Tamil Nadu Limited (ELCOT) After deliberations, the Board approved the proposal of M/s. Ford Motor Private Limited (FMPL) as Co-developer for developing IT/ITES services related to the automotive, finance and allied sectors including setting up of Ford's Global Technology and Business Center which will amongst other things, house a research and development and product testing center with modem testing facilities, over an area of 28 acres in accordance with the co-developer agreement entered into with the developer, subject to standard terms and conditions as per SEZ Act and Rules provided that the lease period is reduced to a period of 30 years (Renewable). Annexure I List of Participants for the Meeting of the Board of Approval for Special Economic Zones held on 23rd February, 2016 under the Chairpersonship of Commerce Secretary, Department of Commerce 1. Ms. Rita Teaotia, Chairpersonship, BoA Commerce Secretary, Department of Commerce 2. Shri John Joseph, DGEP, Department of Revenue, Ministry of Finance 3. Shri Jitendra Kumar, Additional Dir, DGEP 4. Dr. Tajpal Singh, Additional Dir, DGRP 5. Ms. Gunjan Vaishney, Under Secretary (ITA-1), CBDT, Department of Revenue, Ministry of Finance 6. Shri K. Biswal, Joint Secretary Legislative Counsel, M/o of Law Justice, Legislative Department, Government of India 7. Shri Krishna Mohan Arya, Assistant Legal Adviser M/o Law Justice Department of Legal Affairs. 8. Shri A.K. Misra, Research Assistant TCPO, Ministry of Urban Development, Vikas Bhawan, I.P. Estate, New Delhi 9. Shri Rajiv Malik, Assistant Resident Commissioner, Govt. of Maharashtra 10. Dr. Rakesh A.R. TCPO M/o UD Govt. of India 11. Shri Subhash Sharma, O.S.D., Govt. of Chhattisgarh 12. Shri Dinesh Pahadia, AGM RIICO Government 13. Ms. B. Uma Maheshwar, Project Manager, TSIIC, Telangana 14. Shri R. Krishna Murthy, General Manager, TSIIC, 15. Shri Mukesh Singh Kush, UPSIDC, Moradabad 16. Shri Rajender T Sharma, O/o STP, Gurgaon, STP (HQ) Chandigarh 17. Shri Sanjeeb Kumar Mishra, Resident Commissioner, Odisha 18. Shri Ishwar Singh Yadav, Asstt. Director, O/o DIC 19. Dr. S.K. Sahoo, Deputy Director (EP), O/o DC(MSME), M/o MSME, Nirman Bhawan, New Delhi. 20. Smt. Shiela Tirkey, Section Officer, Ministry of Commerce Industry, Department of Industrial Policy Promotion. 21. Shri Alok Mukhepadhyay. Consultancies, DIPP. LIST OF DEVELOPMENT COMMISSIONERS 22. Dr. L.B. Singhal, Development Commissioner, Noida SEZ 23. Dr. Safeena AN, Development Commissioner, CSEZ 24. Shri A.K. Choudhary, Development Commissioner, Sri City SEZ 25. Shri Upendra Vashisht, Development Commissioner, KASEZ 26. Shri Sanjeev Nandwani, Development Commissioner, FSEZ 27. Ms. Sobhana K.S. Rao, Development Commissioner, VSEZ 28. Shri M.K. Shanmuga Sundaram, Development Commissioner, MEPZ-SEZ 29. Shri K.L. Sharma, Development Commissioner, AP SEZ, Mundra, Gujarat 30. Smt. Lata Shukla, Development Commissioner, Navi Mumbai SEZ 31. Shri Ishwar Singh, Joint Development Commissioner, Indore SEZ 32. Shri Shri N.P.S. Monga, Development Commissioner, SEEPZ SEZ 33. Shri Vijay Shewale, Development Commissioner, Mangalore SEZ LIST OF PARTICIPANTS FROM DEPARTMENT OF COMMERCE 34. Dr. Guruprasad Mohapatra, Joint Secretary, Department of Commerce 35. Shri T.V. Ravi, Director, Department of Commerce 36. Shri Kabiraj Sabar, Under Secretary, Department of Commerce 37. Shri G. Srinivasan, Under Secretary, Department of Commerce 38. Shri K.C. Biswal, Section Officer, Department of Commerce 39. Shri Piyush, Section Officer, Department of Commerce