TMI BlogMinutes 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.X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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) Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am 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 Di ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utch, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iod 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 f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 dealin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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., b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orx 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aware 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. (x ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessing 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 inte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, eq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 Po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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