Minutes of the 117th meeting of the Board of Approval for SEZs held on 17th November. 2023 at Vanijya Bhawan, New Delhi - SEZ - Minutes of the 117th meeting of the SEZ

Minutes of the 117th meeting of the Board of Approval for SEZs held on 17th November. 2023 at Vanijya Bhawan, New Delhi The One Hundred and Seventeenth (117th) meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) was held on 17th November, 2023 under the chairmanship of Shri Sunil Barthwal, Secretary, Department of Commerce at Vanijya Bhawan, New Delhi through hybrid mode. The list of participants is at Annexure-I. 117.1: Ratification of the minutes of the 116th meeting of the Board of Approval held on 5th September, 2023. The Board ratified the minutes of the 116th meeting of the BoA for SEZs held on 5th September, 2023. 117.2: Request for extension of validity of formal approval of Developer (1 proposal) 117.2(i) Request of M/s. Cyber Corporation Manipur Limited (formerly M/s. Manipur IT SEZ Project Development Company) for further extension of the validity period of formal approval, granted for setting up of Manipur IT SEZ at Mantripukhri, Imphal, Manipur, beyond 31.10.2023. The Board, after deliberations, approved extension of the validity of formal approval upto 31st October, 2024. 117.3: Request for extension of validity of In-principal approval of Developer (1 proposal) 117.3(i) Request of M/s. Dahej SEZ Limited for extension of In-principle approval granted for setting up of a Multi-Product SEZ at Pakhajan, Tal. Vagra, Dist. Bharuch, Gujarat over an area of 650 Ha. The Board, after deliberations, approved extension of validity of the In-Principle Approval for a further period of one year upto 02.11.2024. 117.4: Request for extension of LoA of Unit (2 proposals) 117.4(i) Request of M/s Anthea Aromatics Private Limited, a Unit in Mangalore SEZ, Karnataka for extension of LoA beyond 30th October 2023. The Board, after deliberations, approved extension of validity of LoA for a further period of one year upto 30th October, 2024. 117.4(ii). Request of M/s Sands Infrabuild Private Limited, a unit in Smartcity (Kochi) Infrastructure Private Limited SEZ for extension of validity of Letter of Approval beyond 26.09.2023. The Board, after deliberations, approved extension of validity of LoA for a further period of one year upto 25th September, 2024. 117.5: Request for Co-developer status (2 proposals) 117.5(i) Request of M/s. SYB Shilp LLP, Ahmedabad for approval as Co-Developer within the processing Area in GIFT-Multi Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/S. GIFT SEZ Limited. The Board, after deliberations, approved the proposal of M/s. SYB Shilp LLP for Co-developer status for Development, construction, maintenance and operation of commercial building in Block-15 in the processing area over 5028 square meters, in accordance with the Codeveloper agreement dated 22.08.2023 entered into with the Developer subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29th August, 2019. 117.5(ii) Request of M/s. Dr Dayton SEZ Developer Joint Venture for Co-developer status in Agro based Food Processing at PaschimJalefa, Sabroom, South Tripura being developed by M/s. Tripura Industrial Development Corporation Limited. The Board, after deliberations, approved the proposal of M/s. Dr Dayton SEZ Developer Joint Venture for Co-developer status for Water distribution system, Sewage Treatment Plant, Public Toilet, Helipad, Truck lay areas, Parking, Drainage system, Gas Fuel Stations, Hotel, Convention Business Centre, Internal Roads, Warehouses, Utility Buildings (Security, Telecom, Admin), Common facility area (Convention Centre, Guest House, Hostels), Shopping Complex, Power Distribution, Telecom IT and Primary Health Centre, over an area of 16.35 Hectares, in accordance with the Co-developer agreement dated 18.03.2023 entered into with the Developer subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29th August, 2019. 117.6: Request for addition area of the Developer (beyond 10%) (2 proposals) 117.6(i) Request of M/s. State Industries Promotion Corporation of Tamil Nadu Limited a Multi-sector SEZ at Panapakkam Village, Ranipet District, Tamil Nadu for addition area of 29.1497 Ha (beyond 10%) to their existing area of 52.20 Ha. The Board, after deliberations, approved the request of M/s. State Industries Promotion Corporation of Tamil Nadu Limited for increase in area of 29.1497 hectares, subject to contiguity of the land in the SEZ being maintained by the Developer. 117.6(ii) Request of M/s. Tata Steel SEZ Limited, a multi-sector SEZ at Gopalpur, Odisha (Developer) for increase in area of 50.80 Hectares (beyond 10%) to the existing area of 500.15 Ha. The Board, after deliberations, approved the request of M/s. Tata Steel SEZ Limited for increase in area of 50.80 hectares, subject to contiguity of the land in the SEZ being maintained by the Developer. 117.7: Request for Relaxation of Contiguity Criteria (1 proposal) 117.7(i) Request of M/s. DLF Info City Chennai Limited, IT/ITES SEZ at Ramapuram, Chennai, for relaxation of contiguity criteria for Partial de-notification of 1.7782 Hectares (4.39393 Acres). The Board, after deliberations, approved the proposal with direction to DC, MEPZ, SEZ to ensure the contiguity of the SEZ being maintained by the Developer in terms of rule 7(2) of the SEZ Rules, 2006 and DoC's Instruction No. 27 dated 18.10.2009, by constructing a Foot Over Bridge within a period of one year. 117.8: Request for approval of 'Restricted' item (1 proposal) 117.8(i) Proposal of M/s. HCL Technologies Limited. Developer for approval of 'Restricted' item to carry on authorized operations in the IT/ITES SEZ at Plot No. 3A, 38 2C, Sector -126, Noida (U.P.). The Board, after deliberations, approved the proposal of M/s. HCL Technologies Limited, Developer for duty free procurement of '2000 Kg R134a HFC Refrigerant Gases' from DTA, to carry out authorized operation in the IT/ITES SEZ at Plot No. 3A, 38 2C, Sector-126, Noida (U.P.) in terms of proviso to Rule 27(1) of SEZ Rules, 2006 and with the condition that the allowed items are actually used in the plant. 117.9: Request for full de-notification of SEZ (2 proposals) 117.9(i) Request of M/s. Genpact India Business Processing Pvt. Ltd., an IT/ITES SEZ at Jawahr Nagar Village, Shameerpet Mandal, Ranga Reddy District, Telangana for full denotification of their SEZ. The Board, after, deliberations, approved the proposal. 117.9(ii) Request of M/s. Kanai Technology Parks Private Limited for full de-notification of their SEZ at Sriperumbudur, Kanchipuram District, Chennai, Tamil Nadu. The Board, after, deliberations, approved the proposal. 117.10: Miscellaneous (2 cases) 117.10(i) Proposal of M/s. Prompt International Limited, an SEZ unit at Plot no. 119, NSEZ admeasuring 1000 sq. Mtrs. for revival of sick unit in terms of Rule 72(1) of SEZ Rules, 2006. The Board, after, deliberations, approved the proposal in terms of Rule 72(1) of the SEZ Rules, 2006 for revival of M/s. Prompt International Limited and decided to renew its LoA for a period of one year, subject to the condition that the Unit has to show exports over the extended period of one year during which no transfer would be permitted and an Inspection would be carried out by DC, NSEZ after 6 months. The DC has to submit a report on the performance of the Unit in the given one-year period. 117.10(ii) Proposal for Ex-post facto approval for setting up of FTWZ within M/s. GMR Hyderabad Aviation SEZ Limited. The Board, after, deliberations, approved the proposal for Ex-post facto approval for setting up of FTWZ within M/s. GMR Hyderabad Aviation SEZ Limited in terms of the Section 9 of the SEZ Act, 2005. Decision on Supplementary Agenda: 117.11: Request for extension of LoA of Unit (1 proposal) 117.11(i) Request of M/s. Wockhardt Ltd. Unit 03, located at Plot No. E 1 / 2, MIDC in Wokhardt Infrastructure Development Ltd. SEZ, Shendra, Aurangabad, Maharashtra, for extension of LoA beyond 9th year, from 25.10.2023 up to 24.10.2024. The Board, after deliberations, approved extension of validity of LoA for a further period of one year upto 24th October, 2024. 117.12: Request for full/partial de-notification of SEZ (2 proposals) 117.12(i) Proposal of M/s. Phoenix IT City Pvt. Limited, SEZ for IT/ITES at sy. No. 53/ paiki/ part, Gachibowli Village, Serilingampally, Mandai, Ranga Reddy District, Telangana for full de-notification of their SEZ. The Board, after, deliberations, approved the proposal. 117.12(ii) Request of M/s. Electronics Corporation of Tamil Nadu Limited (ELCOT), an IT/ITES SEZ at JagirAmmapalayam Village, Salem Taluk, Salem District, Tamil Nadu, for partial de-notification of 44.9231 Ha. The Board, after, deliberations, approved the proposal. 117.13: Request for Co-developer status (1 proposal) 117.13(i) Request of M/s. ANSR Global Corporation Private Limited for Co-Developer status in Embassy Property Developments Private Limited SEZ, Bangalore, Karnataka. The Board, after deliberations, approved the proposal of M/s. ANSR Global Corporation Private Limited for Co-developer status for Infrastructure development, conversion of bare shell building into warm shell building, leasing out the built-up space, facility management service in 204198 sq.ft. built-up area at Block 'B' building (62737 sq.ft. : 17th Floor, 70699 sq.ft. : 18th Floor and 70762 sq.ft. : 19th Floor) in the Embassy Property Developments Private Limited SEZ, in accordance with the Co-developer agreement dated 19.10.2023 entered into with the Developer subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29th August, 2019. 117.14: Appeal (2 cases) 117.14(i) Appeal filed by M/s. Plastic Processors Exporter Pvt. Ltd. against the Order dated 21.04.2023 issued by DDC, Noida SEZ regarding non-renewal of their LoA. The Board, after deliberations, directed to formulate a small committee under the chairmanship of AS, DOC and members from SEZ Division, DOC, DOR and DCs Noida SEZ, Kandla SEZ and Falta SEZ to examine all the aspects of M/s. Plastic Processors Exporter Pvt. Ltd. and other similarly placed Units. The Committee will provide the report regarding force majeure situation of this and other units. 117.14(ii) Appeal filed by M/s. MNR Exports Private Limited against the Order dated 06.09.2023 issued by DC, Falta SEZ. The appellant has requested to list their case for the next meeting and give them at least one-month notice to attend the same. Accordingly, the Board has deferred the case to the next meeting. Decision on Supplementary Agenda II: 117.15: Request for Setting up of new SEZ (2 proposals) 117.15(i) Request of M/s. Delhi International Airport Limited (DIAL) for setting up of a Multi-Product SEZ (SEZ-I) at Indira Gandhi International Airport, New Delhi over an area of 2.02 Ha. The Board, after deliberations, deferred the case with direction to DC, NSEZ to seek clarification from the applicant on the following points: - i. Fulfilment of minimum area requirement for setting up of SEZ in terms of Rule 5(2) of the SEZ Rules, 2006. ii. Leasehold rights over the identified area in terms of the rule 7(1) of the SEZ Rules, 2006. iii. National Security Clearance in terms of the rule 3 of the SEZ Rules, 2006. iv. State Government's recommendation in terms of the rule 3 of the SEZ Rules, 2006. 117.15(ii) Request of M/s. Delhi International Airport Limited (DIAL) for setting up of a Multi-Product SEZ (SEZ-2) at Indira Gandhi International Airport, New Delhi over an area of 2.02 Ha. The Board, after deliberations, deferred the case with direction to DC, NSEZ to seek clarification from the applicant on the following points: i. Fulfilment of minimum area requirement for setting up of SEZ in terms of Rule 5(2) of the SEZ Rules, 2006. ii. Leasehold rights over the identified area in terms of the rule 7(1) of the SEZ Rules, 2006. iii. National Security Clearance in terms of the rule 3 of the SEZ Rules, 2006. iv. State Government's recommendation in terms of the rule 3 of the SEZ Rules, 2006. 117.16: Request for Co-developer status (1 proposal) 117.16(i) Request of M/s. Tec City Bullion Refinery Limited for approval as Co-Developer within the processing Area in GIFT-Multi Services SEZ at Ratanpur, District Gandhinagar, Gujarat, developed by M/S. GIFT SEZ Limited. The Board, after deliberations, directed DC, GIFT-SEZ to seek the recommendation of the International Financial Services Centres Authority (IFSCA) on the viability of the project. 117.17: Request for increase in area by Co-developer (1 proposal) 117.17(i) Request of M/s. Vessels Warehousing Private Limited, co-developer, for approval of increase in area of 10.93 Hectares to their existing notified area of 8.00 Hectares. The Board, after deliberations, approved the proposal of M/s. Lighthouse Info Systems Pvt. Ltd. for an additional area of 10.93 Hectares (in addition to existing area of 8 hectares) for Construction and development of warehouses, in accordance with the Co-developer agreement dated 10.05.2021 entered into with the Developer subject to standard terms and conditions as per the SEZ Act and Rules. Further, the Assessing Officer will have the right to examine the taxability of the income by way of lease rentals/down payment/premium etc. for the purpose of assessment under the prevalent Income-tax Act, 1961 and Income-tax Rules, 1962 as amended from time to time. The lease period shall be in accordance with DoC's Instruction No. 98 dated 29th August, 2019. Furthermore, the area restrictions for duty paid shall be as per the Rule 11A(3)(c) of the SEZ Rules, 2006. The other conditions of the LoA shall remain the same. Annexure-I List of Participants for the Meeting of the Board of Approval for Special Economic Zones held on 17th November, 2023 under the Chairmanship of Commerce Secretary, Department of Commerce: 1. Shri Sunil Barthwal, Chairman Commerce Secretary, Department of Commerce 2. Shri L. Satya Srinivas, Additional Secretary, Department of Commerce 3. Smt. P. Hemalatha, Development Commissioner, CSEZ 4. Shri Bipin Menon, Development Commissioner, NSEZ 5. Shri Satish Kumar, Development Commissioner, FSEZ 6. Shri Srinivas Muppaala, Development Commissioner, VSEZ 7. Shri Dinesh Singh, Development Commissioner, KASEZ 8. Shri Alex Paul Menon, Development Commissioner, MEPZ-SEZ 9. Shri Roshan Lai, ADG, DGEP 10. Shri S.C. Agarwal, Development Commissioner, GIFT City SEZ List of participants connected with Video Conferencing: 1. Shri. Rajesh Kumar Mishra, Development Commissioner, SEEPZ-SEZ 2. Shri Anil Kant Mishra, Research Assistant, TCPO, MoHUA, 3. Shri Vikas Singh , Director, ITA-I, CBDT 4. Shri Virendra Singh, Development Commissioner, Surat SEZ 5. Shri V. Sraman, Development Commissioner, MIHAN SEZ 6. Deputy Development Commissioner, CSEZ 7. Dr. Dileep Krishna Mathi, SCIC, DST 8. Ms. Aarti Chopra, DLC, Legislative Department 9. Joint Development Commissioner, Pune Cluster 10. Ms. Manjusha Chourasia, Scientist-E, MEITY 11. Shri Rajneesh Mittal, Department of Industries, Haryana 12. Shri Neeraj Rawat, Deputy Legal Adviser, D/o Legal Affairs 13. Joint Development Commissioner, VSEZ 14. Ms. Shalini Mahajan, Joint Director, D/o Chemicals Petrochemicals