IN THE HIGH COURT OF DELHI AT NEW DELHI

EXTRAORDINARY ORIGINAL CIVIL JURISDICTION

WRIT PETITION (CIVIL) NO. 7217 OF 2023

IN THE MATTER OF
KKALPANA INDUSTRIES ...PETITIONER
(INDIA) LTD.

VERSUS

UNION OF INDIA & ORS. …RESPONDENTS

INDEX
S. No. Particulars Page No.
1. Order dated 28.07.2023 by this Hon’ble
Court directing the Petitioner in the
present W.P.(C) 7217/2023 to produce a 1
copy of writ petition having number
W.P.493(w) of 2015 of High Court of
Calcutta
2. Copy of the writ petition having no.
W.P.493(W) of 2015, filed by Kkalpana 2-173
Industries (India) Ltd. before the High
Court of Calcutta
3. Copy of the affidavit in opposition filed by
respondents in W.P.493(w) of 2015, 174-233
before the High Court of Calcutta
4. Copy of the orders dated 29.01.2015,
08.04.2015, 09.09.2015, 16.09.2015, 234-240
16.10.2015, 27.11.2015, 16.12.2015,
 5. Proof of service

PETITIONER
THROUGH

NEW DELHI Saubhagya Agarwal (D/941/2005)

DATED: 18.08.2023 Nidhi Singh (D/5623/2017),
Abhishek Samal (D/4121/2021)
Advocates, JMRK Legal Associates
105, Golf Apartments South, Maharshi
Raman Marg, Sujan Singh Park,
New Delhi, 110003
PhNo. 9989739092
Email Id: filing@ imrk.in
 1

-
$ 10
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7217/2023 & CM APPL. 28122/2023
KKALPANA INDUSTRIES INDIA LIMITED Petitioner
Through: Mr. Saubhagya Agarwal, Ms. Nidhi
Singh, Mr. Abhishek Samal,
Ms.Himanshi Batheja, Advocates

versus

UNION OF INDIA & ORS. Respondents

Through: Ms. Nidhi Raman, CGSC with Ms.
Archana Surve, GP, Mr. Zubin Singh,
Mr. Akash Mishra and Mr. Mayank
Sansanwal, Advocates.

CORAM:
HON BLE MR. JUSTICE SUBRAMONIUM PRASAD
ORDER
% 28.07.2023
1. Learned Counsel for the Petitioner is directed to produce a copy of
W.P.493(w) of 2015 pending before the High Court of Calcutta which
challenges the legality and validity of the Policy which existed in 2015. The
Petitioner is also directed to produce a copy of the counter affidavit in that
Writ Petition, if any, filed by the Central Government.
2. List on 27.09.2023.

SUBRAMONIUM PRASAD, J
JULY 28, 2023
S. Zakir

Validh
m
By : RAHt{y5lN
7.2023
(
 2

DISTRICT : KOLKATA

IN THE HIGH COURT AT CALCU1 IA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

W. P. NO. *1 / 2> ( W ) of 2015

Subject matter relating to ;

Under Group - tX . Head: I of the

Classification List

Cause Title

Kalpena Industries Limited & Anr.

Petitioners

Versus

Union of India & Ors.

Respondents .

Advocate - on -Record

VA-
Mr . Ratnesh Kr. Rai A
Advocate
IB, Old Post Office Street
Calcutta - 700001
 3

DISTRICT : KOLKATA

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

Kl - W. P . NO. ( W ) OF 2015
-

in the matter of :

An application under Article 226 of the

Constitution of India;

And
In the matter of :

Kalpena Industries Limited & Anr .

Petitioners

Versus

Union of India & Ors.

Respondents.
INDEX

SI No Particulars Annexure Page Nos

1 . List of Dates A ~ J3
2
3
Points of Law
Writ Petition
C - EL
4. Copy of the said Scheme of Amalgamation P -1
alongwith the order of sanction dated July 28, 2011 Bo- 6 S?
passed by this Hon’ ble Court .

5 Copies of the applications/represcntalions made by P- 2

the Petitioner No. I in this regard along with 6°l - $ £ •

Minutes of the 55 lh meeting of the SEZ Board of

Approval held on November 23, 2012.

6 Copy of the said letter of permission/approval dated P- 3

March 25, 1997 issued by the Respondent No. 3 .

7 Copy of the last of such extension was made by

letter dated December 13, 2013. The said
permission/approval is still valid and subsisting.
P-4
8*1 -^
8 Copy of the Schedule of the Board for approval P- 5
 4

9. Copy of the circular dated 4in February, 2013 P-6

10 . Copy of the Circular Policy dated September 17.

32
P- 7
2013. 3 S- I 0 |
11 . Copy of the minutes of meeting of the Board of
Approval held on November 8, 2013.
P -8
loz -m .
12 . Copy of the said Fonn - I for the financial year P- 9
2012-2013. las- i 2.tf
13 . Copies of the relevant quotations obtained by your P - 10
petitioners in support of the aforesaid statements. lor- ia $
14 , Copy of the letter dated December 13. 2013. P - 11
\V - IS2-
15 . Copy of the last representation dated January 7 , P - 12
*
2014 made by the Petitioner No. l along with other
similarly placed entities.
 5
ft

DISTRICT : KOLKATA

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

W. P. No. ( W ) of 2010

IN THE MATTER OF :

An application under Article 226 of the

Constitution of India ;

And
IN THE MATTER OF :

Kalpena Industries Limited & Anr.

Petitioners

Versus

Union of India & Ors.

Respondents.

LIST OF DATES

March 25, 1997 The Respondent No. 3 by its communication dated March 25, 1997
granted necessary permission / approval to one Mr R F Gupta erstwhile
owner of the said Bavaria for setting up the Units at Falta Special
Economic Zone ( previously known as Export Processing Zune ) foi
processing the plastic scraps for manufacturing and export of
plastic / PVC granules/ plastic box, films etc . under the terms and
conditions mentioned therein.
April, 2000 In or about April 2000 the Respondent No .l introduced a Special
Economic Zone Scheme with a view to provide an internationally
competitive and hassle-free environment for export and the then
Export Processing Zones were converted into Special Economic Zones
which are considered to be growth engines to boost manufacturing
augment exports and generate large scale employment .
July 28, 2011 By virtue of the Scheme of Amalgamation sanctioned by this Hon'ble
Court on July 28, 2011, the said Bavaria was merged with the
Petitioner No.l and all the rights, liabilities, interest and business of the
said Bavaria consequentially vested iipon and into the Petitioner No .l,
November 23, Despite applications and/or representations made by the petitioner
2012 No. 1 and inspite of the said request for change of name in view of
 6

amalgamation by the SEZ Board of approval in its 55" meeting held on

November 23, 2012, the Respondent authorities have continued to
renew the said permission and licence in the name of Bavaria .
February 4, 2013 The Respondent No . 2 on February 4, 2013 issued a Circular of draft
policy on Units In Special Economic Zones carrying on business of
recycling of reprocessing plastic agglomerates .
September 17, On September 17, 2013 a circular on units in SEZ carrying on the
2013 business of reprocessing or recycling reprocessed plastic Agglomerates
has been issued by the Director, Government of India, Ministry of
Commerce & Industry, Department of Commerce ( SEZ Division ) .
September 17, The petitioners from time to time made several representations
2013 objecting to the said Policy Circular dated September 17, 2013. Despite
receipt of such representations, the Respondents failed and neglected
to take any steps in terms thereof . A copy of the last such
representation dated January 7, 2014 made by the Petitioner No.l
November 8, In the meeting of the Board of approval held on November 8, 2013, an
2013 approval has been made that the said Circular dated September 17,
2013 has to be strictly complied with by the existing Units for the
purpose of renewal of their letters of permission
December 13, Last of such extension was made by letter dated December 13, 2013.
2013
December 13, On December 13, 2013 the Assistant Development Commissioner for
2013 and on behalf of the Respondent No. 3 has called upon the petitioners
to confirm the acceptance of the conditions contained in the Circular
dated September 17, 2013 for renewal / extension of the letter of
permission and has accordingly called upon the petitioners to execute
a fresh bond -cum-legal undertaking in terms of paragraph 22 of SEZ
Rules, 2006 .
Hence this petition
 7

<L

DISTRICT : KOLKATA

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

W . P . No. ( W ) of 201$-

IN THE MATTER OF :

An application under Article 226 of the

Constitution of India ;

And
IN THE MATTER OF :

Kalpena Industries Limited & Anr

Petitioners

Versus

Union of India & Ors.

Respondents.

POINTS OF LAW

I. Whether the process of import, manufacture and sale by the plastic

processing unit your petitioner No.l in the Flata SEZ not only leads to

manufacture and value addition within the country but also gives rise to

considerable generation of employemen.t or not ?

II. Whether the Clause X of the Circular dated September 17, 2013 is

sought to be implemented, the object of the SEZ scheme as contained

in Section 5 of the Act of 2005 shall be wholly frustrated or not ?

 8

.
111 Whether the purported Clause X of the Circular dated September 17,

2013 is unduly discriminatory and is based on no intelligible differentia

or not ?

IV. Whether the Board of Approval has published the Circular dated

September 17, 2013 particularly Clause X thereof without any

application of mind in an illegal and misdirected manner or not ?

V. Whether the purported Clause X of the Circular dated September 17,

2013 is beyond the scope, ambit and the proposal contained in the

draft policy dated February 4, 2013 and hence such decision has been

taken behind the back of your petitioners without giving any

reasonable opportunity which is violative of natural justice, equity and

fair play or not ?

VI, Whether the Clause X of the Circular dated September 17, 2013 is

redundant, incongruent, unduly harsh, without any basis and is wholly

dehors the spirit and ambit of the Act of 2005 including the Rules made

thereunder or not ?
 9

£
VII. Whether the wrongful and / or illegal and / or arbitrary actions and / or

inactions on the part of the respondent authorities as complained of

hereinabove are severely violative of Articles 14, 19 (l) ( 9 g), 21 and 300 A

of the Constitution of India or not ?

 10

DISTRICT: KOLKATA

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

\ W.P. No.
^ 13 (W ) of 201£

In the matter of :

An application under Article 226 of the

Constitution of India;

And

In the matter of :

Articles 14, 19(l) ( g) and 21of the

Constitution of India;

And

In the matter of :

Writ and/ or writs in the nature of

mandamus and / or certiorari and / or

prohibition and/ or direction or directions

and/ or order or orders thereunder;

And

\
 11
2

In the matter of :

The Foreign Trade ( Development And

Regulation ), 1992 read with the rules and

the export and import policies framed and

amended thereunder from time to time;

And

In the matter of :

The Special Economic Zone Act, 2005 read

with the rules framed thereunder;

And

In the matter of:

The purported policy decision of the

Ministry of Commerce & Industry,

Department of Commerce, Govt , of India

( SEZ Division ) as contained in Policy Circular

No. C . 6 / 10 / 2009 - SEZ dated September 17 ,

2013.

And

0/
 12
3

In the matter of :

The Arbitrary, wrongful, illegal insertion of

Clause X in the said Policy dated September

17, 2013 as published and communicated

by the concerned authority;

And

In the matter of :

1. KALPENA INDUSTRIES LIMITED

(previously known as Bavaria Poly Pvt . Ltd . ),

a Company duly incorporated under the

provisions of the Companies Act, 1956,

carries on business at its registered office at

2B, Pretoria Street, Kolkata - 700 071.

2. Mr . Narendra Kumar Surana,

working for gain at 2 B, Pretoria Street,

Kolkata - 700 071.

Petitioners

- Versus -

^7
 - wt vnryi
*v-v?' »»/ - \
-- *
n *r w tf w, ,WI? K
1
., . - -.-
11- > / >,' ye
13
4

1. Union of India, service through the

Secretary, Ministry of Commerce &

Industry, Department of Commerce ( SEZ

Division ), having his office at Falta Special

Economic Zone, 2nd MSO Building, 4th Floor,

Nizam Place, 234 / 4, A.J.C. Bose Road,

Kolkata - 700 020.

2. The Director - cum - Member

Secretary, Board of Approval, Ministry of

Commerce & Industry, Department of

Commerce ( SEZ Division), having his office

at Udyog Bhawan, New Delhi - 110001,

3. The Development Commissioner,

Falta Special Economic Zone ( earlier known

as llie Falla Export Processing Zone ), having

his office at Nirman Bhavan, New Delhi -

110 001.

U
 14

4. The Director of General of Foreign

Trade, Ministry of Commerce & Industry,

Department of Commerce ( SEZ Division ),

having his office at Udyog Bhawan, New

Delhi - 110001.

5. State of West Bengal, service

through the Secretary, Department of

Commerce & Industry, Government of West

Bengal, having his office at Writers'

Buildings, Kolkata - 700 001.

Respondents

To

The Hon'ble Mrs Manjula Chellur, Chief Justice and His Companion Justices of this

Hon'ble Court

The humble petition of the petitioners

abovenamed most respectfully -

SHEWETH :

1. The Petitioner No.l at all material times has been engaged in the business of

plastic reprocessing having its reprocessing Unit operating at Falta Special Economic

Zone .
 15

2. One Bavaria Poly Private Limited ( hereinafter referred to as "Bavaria " ) was the

predecessor in interest of the Petitioner No.l. By virtue of the Scheme of Amalgamation

sanctioned by this Hon' ble Court on July 28, 2011, the said Bavaria stood amalgamated

and /or merged with the Petitioner No .l and all the rights, liabilities, interest and

business of the said Bavaria consequentially vested upon and into the Petitioner No.l.

The said Bavaria had commenced its business of plastic reprocessing from the said Falta

Special Economic Zone, West Bengal since 1997 -98 after obtaining the necessary

permission and licences from the Respondents and by virtue of the said amalgamation,

such business is now being continued and carried out by the Petitioner No.l. A copy of

the said Scheme of Amalgamation alongwith the order of sanction dated July 28, 2011

passed by this Hon'ble Court as stated above is annexed hereto and marked with letter

"P-1".

3. By virtue of the said order of sanction dated July 28, 2011, inter alia the

properties of Bavaria Poly Private Limited was transferred to and vested in the

petitioner No. 1being the Transfer Company .

4 . The Petitioner No. 2 is a citizen of India and carries on business through the

agency and instrumentality of the Petitioner No.l, the successor in interest of the said

Bavaria and all the shareholders of the Petitioner No.l are the citizens of India. The

petitioners are aggrieved by arbitrary, illegal, wrongful and capricious introduction and
 16
7

17,
issuance of the said purported Policy Circular No . C. 6/ 10 / 2009- SEZ dated September

2013 ( hereinafter referred to as the said impugned Circular ) and more specifically
the

Clause- X therein which have affected the fundamental rights of the petitioners and its

employees and shareholders, which is more fully set out in the present Writ Petition.

The Writ petitioners are also affected by the inaction of the respondents in not mutating

their names and permitting consequential changes to be recorded in license and other

documents.

5. Since after the said amalgamation of Bavaria into the Petitioner No.l, the

Respondents were duly notified about the same and despite being aware of such facts

the Respondents renewed the permission and/or the licence granted in favour of the

Bavaria to carry out the said business at the said Special Economic Zone at Falta in its

name proceeding on the basis, as if Bavaria is still existing. The Petitioner No.l from

time to time made several representations and applications before the Respondents to

change the name of Bavaria, delete the name of Bavaria and include the name of the

Petitioner No.l in its place and stead in the said licence / permission and / or to renew the

.
said permission in the name of the Petitioner No l, Despite applications and /nr

representations made by the petitioner No. 1 and inspite of the said request for change
th
of name in view of amalgamation by the SEZ Board of approval in its 55 meeting held

on November 23, 2012, the Respondent authorities have continued to renew the said

permission and licence in the name of Bavaria . At the time of every renewal, it was

specifically promised, assured and represented by the Respondent authorities that they
 17
8

would include the name of the Petitioner No .l in place and stead of the said Bavaria .

On the said assurance and promise, the Petitioner No .l had to carry out its business on

the basis of such license and/ or permission issued and renewed in the name of the
said

Bavaria. On the basis of such representations, permissions and assurance made

by the

Respondent authorities and sincerely believing the same to be true and

correct the

Petitioner No.l is continuing to carry out its business. Copies of the

applications/ representations made by the Petitioner No.l in this regard along with

Minutes of the 55th meeting of the SEZ Board of Approval held on November 23, 2012

are annexed hereto and marked with letter "P- 2" collectively .

6. Pursuant to the applications dated October 22, 1996 and January 24, 1997,
the

Respondent No . 3 by its communication dated March 25, 1997 granted necessary

permission/ approval to one Mr R F Gupta erstwhile owner of the said Bavaria for setting

up the Units at Falta Special Economic Zone ( previously known as Export Processing

Zone ) for processing the plastic scraps for manufacturing and export of plastic PVC
/
granules / plastic box, films etc. under the terms and conditions mentioned therein,
The

Bavaria, predecessor in interest of the Peliliuner No .l duly acknowledged and accepted

the said terms and conditions and finally set up its Unit at the said Special Economic

Zone on the basis of the said permission/ approval. For such purposes, several

concessions were granted to the predecessor in interest of the Petitioner No . for

l

import of Reprocessed Plastic Agglomerates . A copy of the said letter of

 18
9

permission / approval dated March 25, 1997 issued by the Respondent No. 3 is annexed

hereto and marked with letter "P-3" .

7. The petitioner No . 1 acquired the said Bavaria from Mr. R. F. Gupta, since

deceased, the majority shareholder of the said Bavaria along with all permissions and

approvals dated March 25, 1997 granted for setting up of the said SEZ Unit In the year

2007. After taking control of Bavaria the petitioner No. 1 immediately demolished the

entire unit and rebuilt the unit in the Falta SEZ for manufacture and export of

plastic / PVC Granules/ Garbage bags / films etc. by installing modern machines/ equipment

for the aforesaid purpose. The said rebuilt unit started its operation sometime in the

month of December, 2009.

8. The said permission/ approval was extended from time to time in the name of

Bavaria in the facts and circumstances stated herein above and last of such extension

was made by letter dated December 13, 2013, a copy whereof is annexed hereto and

marked with letter "P- 4". The said permission/ approval is still valid and subsisting.

9. The Petitioners state that the set up of the said Units at the Special Economic

Zone and its functions/operations are governed and controlled by and under the

provisions of the Special Economic Zone Act, 2005.

 19
10

10. By virtue of the said permission/ approval granted by the Respondent No. 3 , the

reprocessing Units of the Petitioner No .l were allowed to import plastic industrial

scraps in conformation to DGFT, Director General of Foreign Trade under Public Notice

.
No 392 ( PN ) / 97 dated January 1, 1997 and to produce Agglomerates and Granules

which are used as raw materials by plastic processing industries, particularly in small

scale sectors for producing essential items namely plastic irrigation pipes, water storage

tanks, tarpaulin, footwear and various other household goods used by the society at

large.

11. The petitioners state that the import and export in India are governed under the

provisions of the Foreign Trade (Development And Regulation ) Act, 1992 ( hereinafter

referred to as the Foreign Trade Act ) . Under Section 5 of the said Foreign Trade Act,

from time to time the Respondent No.lis empowered to form and formulate the Export

and Import Policy and/ or guidelines read with the Handbook of Procedures appended

thereto.

12. The said letter of approval or permission dated March 25, 1997 issued by the

Respondent No.3 in favour of the predecessor in interest of the Petitioner No .l was

issued in terms of the relevant provisions of the Import and Export Policy, 1997 read

with the Handbook of Procedures made thereunder.

 20
11

13 . The petitioners state that a Unit within the Export Processing Zone though is

constituted in India, but by deeming fiction of law such Unit was and is always treated in

law as an Unit outside India . An Unit within the export processing zone which is

commonly known as EPZ Unit has always been granted various concessions and

exemptions from payment of duties and taxes in order to facilitate and develop

promotion of exports to be made by such units .

14. Under the established Export and Import Policy of the country read with the

relevant provisions of law, an Export Processing Zone Unit like the Petitioner No .l

herein was and is required to achieve positive net foreign exchange earnings. The

petitioners at all times imported and procured raw materials at its reprocessing Unit at

Falta free of aggregate duties of customs and wherefrom it had manufactured its

reprocessing Agglomerate products.

15. In order to achieve the positive net foreign exchange earnings, the petitioners

have been mostly selling their finished products in the domestic tariff area which is

otherwise permitted In law . Any area within India which is outside an Export Processing

Zone is known as the domestic tariff area , The petitioners sell their manufactured

products in the domestic tariff area against receipt of sale proceeds in foreign exchange

from the exchange earners equivalent foreign currency amount from the said domestic

tariff area buyer.

1
'
 21
12

16. In the year 1965 India being one of the first country in Asia to recognize the

effectiveness of the Export Processing Zone model in promoting exports, set up in

Export Processing Zone in Kandla , The said Export Processing Zone was established with

a view to overcome the shortcomings experienced on account of the multiplicity of

controls and clearances, absence of world- class infrastructure and an unstable fiscal

regime and with a view to attract larger foreign investments in India.

17. In or about April, 2000 the respondent No , 1 introduced a Special Economic

Zones policy with an intention to make SEZ an engine for economic growth supported by

quality infrastructure complemented by an attractive fiscal package, both at the Centre

and the State level with a minimum possible regulations . The said SEZs in India

functioned from November 1, 2000 to February 9, 2006 under the provisions of the

Foreign Trade Policy and fiscal incentives were made effective through the provisions of

the relevant statutes.

18. The Respondent No.l introduced the said Special Economic Zone Policy with a

view lo piovide an inlerndlionally cumpelilive and hassle- free environment for export

and the then Export Processing Zones were converted into Special Economic Zones

which are considered to be growth engines to boost manufacturing augment exports

and generate large scale employment. To this end, the objective was to make available

goods and services free of taxes and duties supported by integrated infrastructure for

export production. Major objectives of the SEZ Scheme are: -

\ V7
 22
13

( a) Generation of additional economic activity;

(b ) Promotion of exports of goods and services;

(c ) Promotion of Investment from domestic and foreign sources;

( d) Creation of employment opportunities;

(e) Development opf infrastructure facilities; and

( f) Maintenance of sovereignty and integrity of India, the security of the

State and friendly relations with foreign States.

19. The Respondent No . 1 prepared a draft Special Economic Zone bill after

and signal
extensive discussions with the stakeholders to instill confidence in investors

to impart
the Government's commitment to a stable SEZ policy regime and with a view

stability to the SEZ regime thereby generating greater economic activity and

employment through the establishment of SEZ.

ent and
20 . With the aforesaid view to provide for establishment, developm

management of Special Economic Zones, for promotion of exports

and for matters

ted the
connected therewith or incidental thereto, the Central legislation promulga
ntly appointed
Special Economic Zones Act, 2005. The Central Government subseque

said Act came into

10 February, 2006 as the date when the followings Sections of the
th

force namely Sections 1 to 19, 25 to 30, 42 to 58. Subsequently Sections

31 to 41 came

into force on 1.10. 2008. Under the said Act of 2005, the Central Governme
nt in Exercise
 23
14

of power under Section 55 of the said Act of 2005 framed the Special Economic Zone

Rules, 2006.

21. After the promulgation of the said Special Economic Zone Act, 2005, SEZ units

were deleted from the relevant export and import policy and the Handbook of

Procedure made thereunder and were included within the scope and ambit of the

Special Economic Zone Act, 2005. Accordingly, the plastic reprocessing zone Unit of the

Petitioner No.l at Falta also came to be covered within the meaning and ambit of the

.
existing Special Economic Zone Units ( hereinafter referred to as the SEZ Units ) Under

the provisions of SEZ Act, 2005, was formulated and ratified on 20.2. 2006. Thus, with

effect from 10.2 . 2006 and 1.10.2008 respectively, all activities relating to SEZ are now

governed under the single legislation namely, the SEZ Act, 2005, and SEZ Rules, 2006,

made thereunder.

22. Under Section 8 of the said SEZ Act, a Board of Approval was constituted by the

Central Government and the Secretary, Dept . Of Commerce is the Chairperson of the

said Board. The constitution of the Board for approval is set out in a Schedule which is

annexed hereto and marked with letter "P- 5" . All orders and decisions of Board and

other instructions issued by It are authenticated by the Secretary of the Board being the

Respondent No . 2 herein . At the said State Zonal level under the Board of Approval,

there is a Approval Committee being the Respondent No. 3 in the State of West Bengal .

U
 24
15

23 . To give effect to the processes and effects for which the said Special Economic

Zones were formed, the respective State Governments have also formulated their own

legislations. In the State of West Bengal, the West Bengal Special Economic Zone Act,

2003 is being operated ( hereinafter referred to as the said West Bengal SEZ Act ). The

said Act is subject to the overriding effect of the Provisions of the Special Economic

Zones Act, 2005 .

24 . With the object of extending the letters of approval/ permission granted to the

existing units, the Respondent No. 2 on February 4, 2013 issued a Circular of draft policy

on Units in Special Economic Zones carrying on business of recycling of reprocessing

plastic agglomerates. The petitioners crave leave to refer a copy of the draft policy as

circulated in the Circular dated February 4, 2013 at the time of hearing, if necessary.

Under the said draft policy, various terms and conditions were proposed to be

implemented having regard to the objectives of the said Special Economic Zone Act

and/or the said Special Economic Zone scheme . One of the conditions specified in

Clause IX of the draft Policy was that a plastic reprocessing unit within a Special

Economic Zone should fulfil its export obligation criteria including achievement of net

foreign exchange earnings by physically exporting the product manufactured by it As .

against the said proposed draft Policy various representations were submitted by

. th
diverse plastic reprocessing units A copy of the said circular dated 4 February, 2013 is

annexed hereto and marked with the letter "P-6".

f \
 25
16

25. On September 17, 2013 a circular on units in SEZ carrying on the business of

reprocessing or recycling reprocessed plastic Agglomerates has been issued by the

Director, Government of India, Ministry of Commerce & Industry, Department of

Commerce (SEZ Division ). A copy of the said Circular Policy dated September 17, 2013 is

annexed hereto and marked with letter "P-7".

26. The said purported Circular is described in the body as a purported Policy on

Units in SEZ' s Carrying on recycling plastic scrap or waste. The said Circular appears to

have been issued to fulfil the objectives of Section 5 of the SEZ Act, 2005 . The said

Circular contains Clause X, which is reproduced hereunder :

"Clause X - To ensure that plastic reprocessing units in SEZ fulfil their export

obligations, in addition to meeting their NFE obligation, all such units would be

required to ensure that certain minimum physical export levels to be achieved by

such a unit on a graduated upward scale, as a percentage of the units total

turnover is prescribed as under :

Period Minimum Physical Export Obligation

nd
At the end of 2 year Not less than 40% of the total annual

turnover

th
At the end of 4 year Not less than 80% of the total annual

turnover

n
At the end of 5 year 100% of the total annual turnover

Ik
 26
17

After the 6th 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 5 th years would lead to

imposition of penalty and cancellation of the unit' s LOP . The authorised

operations shall be restricted to carry out the business of recycling of plastic . No

Trading activity is permissible under any circumstances".

27. In the said Circular dated September 17, 2013 the plastic reprocessing units in

SEZ are required to ensure that certain percentage unit turnover is physically exported

out of India as indicated in Clause X of the said document . At the end of the 2nd year,

such unit is required to make physical export of its products which is not less than 40%

of the total annual turnover and similarly at the end of 4th and 5 th year, such physical

export obligation shall be not less than 80% and 100% respectively, of the total annual

turnover. It is further stipulated in the said document that after expiry of 5 years from

the date of sanction of the extension of the letter of approval, such unit is required to

continuously physically export 100% of its annual turnover.

28 . In the meeting of the Board of approval held on November 8, 2013, an approval

has been made that the said Circular dated September 17, 2013 has to be strictly

complied with by the existing Units for the purpose of renewal of their letters of

permission and any violation of the prescribed minimum Physical Export obligation

would lead to imposition of penalty and cancellation of the units LOP. A copy of the said

(?
 27
18

minutes of meeting of the Board of Approval held on November 8, 2013 is annexed

hereto and marked with letter "P-8".

29. The petitioner No. 1 having its unit within the export processing zone which is

commonly known as SEZ unit has always been granted various concessions, namely

exemption from payment of duties and taxes in order to facilitate promotion of exports

to be made by such unit .

30. The petitioner No . 1 at all material times imported scrap plastic as raw materials

in the said plastic reprocessing unit at Falta which is duty free of the aggregate duties of

custom wherefrom the petitioner No. 1 manufactures plastic granules .

31. The Petitioner No .l being a manufacturer of plastic agglomerates from virgin

plastic scrap/waste as per DGFT Notification PN No. DN 392 dated January 1, 1997,

which are sold in the domestic area upon full payment of duties and taxes by the

domestic tariff area buyer who pays foreign currencies, and in the process the

petitioners are able to achieve positive Net Foreign Exchange Earnings as required under

Rule 53 (n) of the SEZ Rules, 2006. The petitioner No. 1 filed Form - I as per the Rule 22

showing the Annual Performance Report of the Unit with regard to Net Foreign

Exchange Earning. Copy of the said Form - I for the financial year 2012-13 is annexed
hereto and marked with the letter "P-9" .

n
 28
19

32. The process of import, manufacture and sale by the plastic processing unit of the

Petitioner No.l in the Falta Special Economic Zone not only leads to manufacture and

value addition within the country but also gives rise to considerable generation of

employment. The reprocessing units all together which are running at the said Special

Economic Zone at Falta have engaged approximately 10,000 workers directly and more

than about 40,000 workers indirectly. Thus, the diverse of employment ( which is a

major objective of the SEZ Scheme as enshrined in clause ( d ) of Sec . 5 of the SEZ Act ) at

the said Special Economic Zone is huge , The said reprocessing units caters to the Foreign

Exchange earnings of the country and ensures maximum realisation in terms of taxes

and duties.

33. The petitioners state that as the finished plastic agglomerates or other plastic

products are sold by the petitioners in domestic tariff area upon payment of duties and

taxes, there is no negative revenue implication and / or loss to the interest of the

revenue and on the contrary there is an augmentation of revenue and a consisting

earning thereof .

34. The petitioners state that in the Indian commercial market the buyers in the

domestic tariff area are always in requirement of plastic agglomerates and/or finished

plastic product, which are manufactured and sold to them by plastic processing units

operating within the SEZ.

u
 29
20

35. The concessions available to the petitioners by reason of being a SEZ as of

serious impact on the cost of procurement of raw materials and cost of manufacturing

finished products which eventually lends stability and affordability to the requirements

of the domestic trade and industry.

36. The petitioners state that the stipulations made in Clause X of the said Circular

dated September 17, 2013 are not only harsh, unreasonable and arbitrary, but by

reason of the same, unreasonable restrictions have been imposed upon the Petitioner

No.l and implementation whereof will lead to winding up of the business of the

petitioner No. 1. In the event the petitioners are compelled to physically export their

finished plastic product, domestic industry will be devoid of supplies at an affordable

price and there will be no other reasonable means and methods to meet such deficiency

and in effect the local industries will suffer . In the event the local industries are made to

import plastic scrap/ waste, then the same shall be subjected to full rate of duties and

taxes as they do not fall within the category of Special Economic Zone Unit and as
a

result the availment of plastic product will be at an excessive price, which will be beyond

the means of the common people, affecting thereby the Society at large.

37. This apart, the domestic buyers who are often merchants and/ or traders shall

have to incur huge expenses for setting up of manufacturing plants so as

to convert

demands.
plastic scrap or waste into finished plastic products to meet their domestic

The ultimate chain effect will affect the market as a whole .

 30
21

38. Therefore, it is submitted that in the event the petitioners are compelled to

physically export their production, the local Industry including the demands thereof

shall severely suffer both in terms of commercial viability as well as in terms of smooth

execution of the demand supply chain.

39. It is submitted that countries outside India are self contained and complacent to

a very large extent in terms of their requirement of processed plastic products at

reasonable prices. The final cost of the products manufactured by your petitioners is

usually around $ 900 and the same is such that no buyer in the international market is

ready and willing to purchase the same from the petitioners at such prices. Ipso facto it

transpires that even if the petitioners make an attempt to export their plastic products,

the same is either impracticable or has to be made by the petitioners at a price lower

than its manufacturing cost thereby inflicting loss and damages to the petitioners .

Copies of the relevant quotations obtained by your petitioners in support of the

aforesaid statements are annexed herewith and marked with letter "P-10".

40. Your petitioners further state and submit that in the event the petitioners are

thus unlawfully compelled to physically export their products, your petitioners shall be

left with no other alternative but to shut down their unit in SEZ and if the situation so

arises, the same shall destroy creation of employment opportunities as well

as

promotion of investment from domestic and foreign resources which are the major

V)
 31
22

.
objectives as mentioned in Sec 5 of the SEZ Act, 2005 . In any event the said Circular is

violative of Article 21 of the Constitution as it interferes with the right to carry

on

business by the petitioner.

41. Thus, if Clause-X of the Circular dated September 17, 2013 is sought to be

implemented, the object of the SEZ scheme as contained in Section 5 of the Act of 2005

shall be wholly frustrated.

42 . Apart from fulfilment of positive net foreign exchanging earnings, no other

extraneous or irregular conditions can be imposed upon your Petitioner No

.lin order to

continue to function as a plastic reprocessing unit in the SEZ at Falta .

43. Furthermore, the purported Clause X of the Circular dated September 17, 2013

is unduly discriminatory and is based on no intelligible differentia .

44. The Board of Approval has published the Circular dated Septmeber 17, 2013
illegal and
particularly Clause X thereof without any application of mind and in an
n of the
misdirected manner. The same is also beyond the legitimate expectatio

petitioners.
 32
23

45. While making the purported Policy decision, the practical scenario as well as the

field representations submitted have not at all been considered or appreciated or gone

into by the respondents and /or the Board of Approval.

46. The purported Clause X of the Circular dated September 17, 2013 is beyond the

scope, ambit and the proposal contained in the draft circular dated February 4, 2013

_
and hence such decision has been taken behind the back of your petitioners without

giving any reasonable opportunity which is violative of natural justice, equity and fair

play and giving opportunity for hearing.

47. It is submitted that Clause X of the Circular dated September 17, 2013 is

redundant, incongruent, unduly harsh, without any basis and is wholly dehors the spirit

and ambit of the Act of 2005 including the Rules made thereunder .

48 . By a letter dated December 13, 2013 the Assistant Development Commissioner

for and on behalf of the Respondent No.3 has called upon the petitioners to confirm the

acceptance of the conditions contained in the Circular dafpd September 17, 2013 for

renewal/extension of the letter of permission and has accordingly called upon the

petitioners to execute a fresh bond-cum-legal undertaking in terms of paragraph 22 of

SEZ Rules, 2006. A copy of the said letter dated December 13, 2013 is annexed herewith

and marked with letter "P-11".

"
''A
 33
24

49. Since Clause X of the policy dated September 17, 2013 is wholly unworkable and

is also harsh, without jurisdiction and illegal, your petitioners should not be compelled

to accept the said clause towards renewal of their letter of approval for the purpose of

continuing to function as a plastic reprocessing unit in the Falta SEZ.

50. Therefore, on the facts and in the circumstances of the case, the letter of

approval originally granted to your petitioner No ,l should be renewed by the

Respondents without insisting upon compliance of Clause X of the policy Circular dated

September 17, 2013 which is also contained in the letter dated December 13, 2013.

51. The petitioners further state that on the basis of the said initial permission /

approval granted on March 25, 1997, the petitioners have set up their business and are

continuing with the same . The terms and conditions of such approval did not

contemplate any such harsh, unrealistic and unreasonable stipulation and/or

restrictions on the petitioners. Subsequently, with the promulgation of the said Special

Economic Zone Act, the petitioners were included as an existing unit entitled to benefits

of the Special Economic Zone and the said Special Economic Zone Act also did not and

does not contemplate the formulation of such a harsh, unreasonable and arbitrary

restrictions to be imposed upon the petitioners.

52 . Section 2( m ) of the said Special Economic Zone Act inter alia defines the term

"export" which also does not contemplate such an unreasonable, arbitrary and harsh

\A
^
 34
25

vigour as mentioned in the said impugned Class^ X of the

said impugned Policy Circular

dated September 17, 2013.

The petitioners state that Rule 53 of the Special Economic Zone Rules,
2006 inter
53.
of net foreign
alia provides the scope of FOB exports and imports for the purpose
foreign
exchange earning which inter alia states that the Unit shall achieve positive net
cement
exchange to be calculated cumulatively for a period of 5 years from the commen

of production according to formula mentioned therein. The said Rule

also does not

restriction as
contemplate such a harsh, unreasonable and arbitrary vigour and
September 17, 2013.
mentioned in the said impugned Clause X of the said Circular dated

of the both
The said purported circular dated 17 September, 2013 and minutes
th
54.

X of the purported
meeting of the SEZ Board of approval in so far as its deals with Clause

following reasons :
circular is also liable to be quashed and set aside for inter alia the

contemplates
a) Section 5 of the Special Economic Zones Act, 2005 inter alia
ion of
promotion of exports of goods and services and promot

investments from domestic and foreign sources

amongst others The .
of the said Act of
word 'export' has been defined under Section 2 ( m )

2005 to mean supplying goods or providing service

from domestic traffic

or provide service
area to a unit or developer and also supplying goods
not contemplate
from one unit to another unit. The said Act of 2005 does

\Z,
 35
26

any percentage of physical export of goods out of the Country, which has

been sought to be introduced by the administrative Circular dated 17 th

September, 2013.

b) The petitioners state tha t the provisions of the said Act of 2005 and the

Rules framed there under being the Rules of 2006 do not contemplate

actual physical export out of the country. The conditions imposed by the

Respondent No. 2 in the Circular dated 17 th September, 2013 is an

impossible condition for the petitioner' s unit to comply with. The said

Circular, if implemented, would affect the livelihood and / or right to carry

on business of the petitioner no. 1, violating thereby the principles of

Article 19 (l) ( g) of the Constitution of India .

c) The petitioners state that the principle of audi alterem - pertem which is

sin - a - qua - non for any administrative action having a civil consequence,

has not been followed in the instant case . In introducing the said clause

in the Circular the petitioners have not been heard and no notice of

imposition of such a clause was served upon the petitioner . In fact, the

said clause has been introduced without any opportunity being given to

the petitioners to make a representation.

yb
 36
27

d) The petitioners state that if the policy is to be framed by the Central

Government to give effect to the provision of the Act, such policy has to

be in consonance with the Act and the rules framed thereunder . The

purported policy framed in exercise of administrative power cannot

exceed legislative mandate or the rules framed thereunder. The

administrative Circular dated 17th September, 2013 read with the

minutes of the 60th meeting of the Board of Approval wherein the further

condition has been sought to be introduced that any violation of

paragraph 10 of the Circular dated 17th September, 2013 would lead to

imposition of penalty and cancellation of Units LOP, travels beyond the

statutory mandate as contained in 2005 Act and the rules framed

thereunder.

( e) The petitioners state that the said Circular dated 17th September, 2013

read with the said minutes of the 60th meeting of the SEZ Board of

Approval is, therefore, ultra vires SEZ Act 2005 and the SEZ Rules, 2006

fi dined thereunder and Is liable to be and ought to be set aside.

( f) The petitioners state that in any event, the said administrative Circular

dated 17 th September, 2013 as sell as the impugned Minutes of the 60th

meeting containing decision of SEZ Board of Approval suffers from the

^f )
 37
28

vices of violation of principle of natural justice and is therefore liable to

be and ought to be set aside and quashed.

( g) The petitioners state that by the administrative Circular the respondents

have sought to introduce conditions which are not conceived by the

legislation of 2005 or the Rules framed in 2006. The administrative

Circular therefore exceeds the boundary set by the said Act of 2005 and

the Rules framed thereunder and is wholly unsustainable in law .

( h) The petitioners state that under the Indian Constitution there is a

hierarchy wherein the Constitution of India reigns supreme thereafter the

statutory law which may be either law made by the Parliament or by the

.
State Legislature comes in In the third category comes the legislation

which may be in the form of rules made under the stature, regulation

.
made under the statute etc Purely Executive Orders or Administrative

Order not made under any statute stands at the last strata of hierarchy

and cannot override the others which stands at the higher strata. Any

attempt by the Executives to override a stature or create additional

condition by the Executive Order and/ or administrative order is wholly

unsustainable in law.
 38
29

0) The petitioners state that in the facts and circumstances the Circular

dated 17th September, 2013 and the conditions recorded in the minutes

of the 60th meeting of the SEZ Board of Approval held on 8 th November,

2013 to the extent of paragraph 10 of the said guideline dated 17lh

September, 2013 is liable to be and ought to be set aside and quashed .

( j) The petitioners state that the 60th meeting of the SEZ Board of Approval

held on 8th November, 2013 travels a step further and imposes a

condition that any violation of above prescribed minimum physical

export obligation would lead to imposition of penalty and cancellation of

the Unit LOP, which is not borne out by the administrative Circular dated

th
17 September, 2013. The same condition is not imposed by the statute

of 2005 or the rules framed in 2006 By the said impugned decision

contained in the 60th meeting, therefore, an additional provision has

been imposed which is not warranted by law . The said portion of the

minutes is, therefore, liable to be and ought to be set aside and quashed.

In any event the administrative authority had no jurisdiction to issue the

said circular as it is beyond the boundaries set by the statutory provisions

contained in the 2005 Act and the 2006 Rules framed thereunder.
 39
30

ation
55 . The petitioner further states and submits that by virtue of implement

and/ or introduction of the said Clause X of the said Circular dated September 17
, 2013,

the Respondents sought to action and/ or deemed to have amended the provisions of

the said Special Economic Zone Act and the Rules framed thereunder without any

authority of law and the same is not permissible in law .

56 . The said Special Economic Zone Act is a Central Act framed by the Parliament.

The Rules framed thereunder are also part of the said statute . The executive

respondents without having ratification from the legislature, which is by introducing the

said purported circular dated September 17, 2013 specifically the Clause X thereof could

not and cannot expand the statutory provision.

wholly
57. Clause -X of the said Circular dated September 17, 2013 is therefore

is liable to be
illegal, wrongful, arbitrary, unconstitutional, harsh and unreasonable and

and should be set aside and /or declared to be is void, invalid and / or not binding
.

58 . Consequently the minutes of the 60 meeting in so far as it approves Clause

th X

aside .
with imposition of further conditions is also liable to be quashed and set

to the
59. The petitioners from time to time made several representations objecting
representations,
said Policy Circular dated September 17, 2013. Despite receipt of such
. A copy of the
the Respondents failed and neglected to take any steps in terms thereof

V
 40
31

last such representation dated January 7, 2014 made by the Petitioner No.l alongwith

other similarly placed entities is annexed hereto and marked with letter "P-12" .

60. Thus, being aggrieved by and/or dissatisfied with the said impugned Policy

Circular dated September 17, 2013 and particularly the Clause- X thereof if introduced by

the Respondents, the petitioners beg to move this Hon'ble Court challenging the same

in its constitutional writ jurisdiction inter alia on the following :

GROUNDS

I. FOR THAT the process of import, manufacture and sale by the plastic processing

.
unit your petitioner No l in the Flata SEZ not only leads to manufacture and

value addition within the country but also gives rise to considerable generation

of employement.

are
FOR THAT since the finished plastic agglomerates or other plastic products

sold by ynur petitioner in the domestic tariff area upon payment of duties and

taxes, there is no revenue implication and/ or loss to the interest of the

revenue

and rather there is augmentation of the interests of the revenue.

export their
III. FOR THAT in the event your petitioners are compelled to physically
severely suffer
production, the local industry Including the demands thereof shall

V)
 41
32

both in terms of commercial viability as well as in terms of smooth execution of

the demand supply chain.

IV . FOR THAT in the event your petitioners are thus unlawfully compelled to

physically export their products, your petitioners shall be left with no other

alternative but to shut down their unit in SEZ and if the situation so arises, the

same shall destroy creation of employment opportunities as well as promotion

of investment from domestic and foreign resources .

V. FOR THAT if Clause X of the Circular dated September 17, 2013 is sought to be

implemented, the object of the SEZ scheme as contained in Section 5 of the Act

of 2005 shall be wholly frustrated .

VI . FOR THAT apart from fulfilment of positive net foreign exchanging earnings, no

other extraneous or irregular conditions can be imposed upon your petitioner

.
No l in order to continue to function as a plastic reprocessing unit in the SEZ at

Falta.

VII FOR THAT the purported Clause X of the Circular dated September 17, 2013 is

unduly discriminatory and is based on no intelligible differentia ,

*\ v
 42
33

VIII . FOR THAT the Board of Approval has published the Circular dated September 17,

2013 particularly Clause-X thereof without any application of mind in an illegal

and misdirected manner .

IX . FOR THAT while making the said Policy decision, the practical scenario as well as

the field representations submitted have not at all been considered or

appreciated or gone into by the respondents and/ or the Board of Approval.

X FOR THAT the purported Clause X of the Circular dated September 17, 2013 is

beyond the scope, ambit and the proposal contained in the draft policy dated

February 4, 2013 and hence such decision has been taken behind the back of

your petitioners without giving any reasonable opportunity which is violative of

natural justice, equity and fair play.

XI. FOR THAT the Clause X of the Circular dated September 17, 2013 is redundant,

incongruent, unduly harsh, without any basis and is wholly dehors the spirit and

ambit nf the Act of 2005 including the Rules mode thereunder .

XII. FOR THAT by a letter dated December 13, 2013 the Assistant Development

Commissioner for and on behalf of the respondent No. 3 has called upon your

petitioners to confirm the acceptance of the conditions contained in the Circular

dated September 17, 2013 for renewal/ extension of the letter of permission and
 43
34

has accordingly called upon your petitioners to execute a fresh bond - cum - legal

undertaking in terms of paragraph 22 of SEZ Rules, 2006.

.
XIII FOR THAT since Clause X of the Circular dated September 17, 2013 is arbitrary

wholly unworkable and is also harsh, without jurisdiction and illegal, your

petitioners should not be compelled to accept the said clause towards renewal

of their letter of approval for the purpose of continuing to function as a plastic

reprocessing unit in the Falta SEZ .

XIV . FOR THAT the said Clause X of the Circular is beyond the legitimate expectation

of the petitioners.

XV . FOR THAT the letter of approval originally granted to your petitioner No .lshould

be renewed by the respondents without insisting upon compliance of Clause - X of

the Circular dated September 17, 2013 which is also contained in the letter

dated December 13, 2013.

XVI FOR THAT the manufacturer of plastic agglomerates from virgin plastic

scrap/ waste which are sold in the domestic area upon full payment of duties and

taxes by the domestic tariff area buyer and in the process the petitioners are

able to achieve positive net foreign exchange earnings as required under Rule 53

of the SEZ Rules, 2006.

n
 44
35

XVII. FOR THAT the process of import, manufacture and sale by the plastic processing

unit of the Petitioner No.l in the Falta Special Economic Zone not only leads to

manufacture and value addition within the country but also gives rise to

considerable generation of employment. The reprocessing units all together

which are running at the same Special Economic Zone at Falta have engaged

approximately 10,000 workers directly and more than about 40,000 workers

indirectly. Thus, the diverse of employment at the said Special Economic Zone is

huge.

XVIII. FOR THAT the finished plastic agglomerates or other plastic products are sold by

the petitioners in domestic tariff area upon payment of duties and taxes, there is

no negative revenue implication and / or loss to the interest of the revenue and

on the contrary there is an augmentation of revenue and a consisting earning

thereof.

XIX . FOR THAT In the Indian commercial market the buyers in the domestic tariff area

are always in requirement of plastic agglomerates and / or finished plastic

product, which are manufactured and sold to them by plastic processing units

operates within the SEZ.

 45
36

XX . FOR THAT the concessions available to the petitioners by reason of being a SEZ

as of serious impact on the cost of procurement of raw materials and cost of

manufacturing finished products which eventually lends stability and

affordability to the requirements of the domestic trade and industry .

XXI . FOR THAT the introduction of Clause X of the Circular would amend the terms

and conditions of the permission dated March 25, 1997 unilaterally or otherwise,

which is not permissible in law.

XXII. FOR THAT the Clause X of the Circular has been sought to be introduced and/or

introduced without giving any opportunity of hearing to the petitioners.

XXIII. FOR THAT Section 5 of the Special Economic Zones Act, 2005 inter alia

contemplates promotion of exports of goods and services and promotion of

investments from domestic and foreign sources amongst others . The word

'export' has been defined under Section 2(m ) of the said Act of 2005 to mean

supplying goods or providing service from domestic traffic area to a unit or

developer and also supplying goods or provide service from one unit to another

unit . The said Act of 2005 does not contemplate any percentage of physical

export of goods out of the Country, which has been sought to be introduced by
th
the administrative Circular dated 17 September, 2013 .
 46
37

XXIV. FOR THAT the provisions of the said Act of 2005 and the Rules framed there

under being the Rules of 2006 do not contemplate actual physical export out of

the country. The conditions imposed by the Respondent No . 2 in the Circular

dated 17th September, 2013 is an impossible condition for the petitioner's unit to

comply with. The said Circular, if implemented, would affect the livelihood

and /or right to carry on business of the petitioner no . 1, violating thereby the

principles of Article 19(l) ( g) of the Constitution of India .

XXV . FOR THAT the principle of audi alterem-pertem which is sin- a - qua - non for any

administrative action having a civil consequence, has not been followed in the

instant case. In introducing the said clause in the Circular the petitioners have

not been heard and no notice of imposition of such a clause was served upon the

petitioner. In fact, the said clause has been introduced without any opportunity

being given to the petitioners to make a representation .

XXVI. FOR THAT if the policy is to be framed by the Central Government to give effect

to the provision of the Act, such policy has to be in consonance with the Act and

the rules framed thereunder . The purported policy framed in exercise of

administrative power cannot exceed legislative mandate or the rules framed

th
thereunder. The administrative Circular dated 17 September, 2013 read with
th
the minutes of the 60 meeting of the Board of Approval wherein the further

condition has been sought to be introduced that any violation of paragraph 10 of

 47
38

the Circular dated 17th September, 2013 would lead to imposition of penalty and

cancellation of Units LOP, travels beyond the statutory mandate as contained in

2005 Act and the rules framed thereunder ,

XXVII. FOR THAT the said Circular dated 17 th September, 2013 read with the said

minutes of the 60th meeting of the SEZ Board of Approval is, therefore, ultra vires

SEZ Act 2005 and the SEZ Rules, 2006 framed thereunder and is liable to be and

ought to be set aside .

XXVIII. FOR THAT in any event, the said administrative Circular dated 17 th September,

2013 as sell as the impugned Minutes of the 60th meeting containing decision of

SEZ Board of Approval suffers from the vices of violation of principle of natural

justice and is therefore liable to be and ought to be set aside and quashed.

XXIX FOR THAT by the administrative Circular the respondents have sought to

introduce conditions which are not conceived by the legislation of 2005 or the

Rules framed in 2006. The administrative Circular therefore exceeds the

boundary set by the said Act of 2005 and the Rules framed thereunder and is

wholly unsustainable in law.

 48
39

XXX . FOR THAT under the Indian Constitution there is a hierarchy wherein the

Constitution of India reigns supreme thereafter the statutory law which may be

either law made by the Parliament or by the State Legislature comes in . In the

third category comes the legislation which may be in the form of rules made

under the stature, regulation made under the statute etc. Purely Executive

Orders or Administrative Order not made under any statute stands at the last

strata of hierarchy and cannot override the others which stands at the higher

.
strata Any attempt by the Executives to override a stature or create additional

condition by the Executive Order and / or administrative order is wholly

unsustainable in law.

XXXI. FOR THAT in the facts and circumstances the Circular dated 17 th September,

2013 and the conditions recorded in the minutes of the 60th meeting of the SEZ

Board of Approval held on 8th November, 2013 to the extent of paragraph 10 of

the said guideline dated 17 th September, 2013 is liable to be and ought to be set

aside and quashed .

XXXII . th
FOR THAT the 60th meeting of the SEZ Board of Approval held on 8 November,

2013 travels a step further and imposes a condition that any violation of above

prescribed minimum physical export obligation would lead to imposition of

penalty and cancellation of the Unit LOP, which is not borne out by the

administrative Circular dated 17 September, 2013. The same condition is not

th
 49
40

imposed by the statute of 2005 or the rules framed in 2006. By the said

impugned decision contained in the 60th meeting, therefore, an additional

provision has been imposed which is not warranted by law . The said portion of

the minutes is, therefore, liable to be and ought to be set aside and quashed. In

any event the administrative authority had no jurisdiction to issue the said

circular as it is beyond the boundaries set by the statutory provisions contained

in the 2005 Act and the 2006 Rules framed thereunder ,

XXXIII. FOR THAT the introduction of Clause X of the Circular would amend the

provisions of the said SEZ Act and the rules thereunder without amending the

statute in accordance with law.

XXXIV . FOR THAT the stipulations made in Clause X of the said import Circular dates

September 17, 2013 are not only harsh, unreasonable and arbitrary, but also

unreasonable restriction imposed upon the Petitioner No.l and implementation

whereof will seriously prejudice the business of the Petitioner No.l. In the event

the petitioners are compelled to physically export their finished plastic product ,

domestic industry will be devoid of supplies at an affordable price and there will

be no other reasonable means and methods to meet such deficiency and in

effect the local industries will also suffer . In the event the local industries are

made to import plastic scrap/ waste, then the same shall be subjected to full rate

of duties and taxes as they do not fall within the category of Special Economic

KJJO
 50
41

Zone Unit and as a result the availment of plastic product will be at an excessive

price, which will be beyond the means of the common people .

XXXV. FOR THAT the Clause X of the impugned Circular dated 17.09. 2013 and 60lh

minutes of the meeting of the Board of approval wherein further conditions have

been sought to be introduced is without jurisdiction, unsustainable in law, and is

liable to be and should be set aside and quashed.

XXXVI. FOR THAT the wrongful and/or illegal and/ or arbitrary actions and / or inactions

on the part of the respondent authorities as complained of hereinabove are

severely violative of Articles 14, 19(l)9g), 21 and 300A of the Constitution of

India.

61. In view of the above facts and circumstances, it is just an equitable that the

operation of the impugned Circular dated September 17, 2013 particularly Clause - X

thereof and / or any further step or steps and/or proceeding or proceedings therein or

thereunder be stayed until the instant Writ Petition is disposed off .

62. The Petitioner No.lis carrying on its business at the Falta Special Economic Zone

within the jurisdiction of this Hon'ble Court and by virtue of the issuance of the said

impugned Policy, the valuable rights of petitioners and its employees and shareholders

Uy
 51
42

have been affected seriously at the said Falta Special Economic Zone within the

jurisdiction of this Hon'ble Court.

63 . .
There is no alternative efficacious remedy left open the petitioners

64. The petitioners have not moved any other proceedings on the self same cause of

action before any other Court of law or Tribunal or the Hon'ble Supreme Court of India .

65 . Despite repeated representations being made by the petitioners, respondents

failed and neglected to withdraw and/or cancel the said impugned Circular and

therefore any further demand will be a futile exercise. Inspite of the respondent being

fully aware that the Clause X of the said Circular dated September 17, 2013 has come

into effect unless the same are withdrawn and/or cancelled and / or stayed, your

petitioners will suffer irreparable loss as they will have to physically export 40% of the

total Annual Turn Over by the end of the second year. In view of the above there is an

extreme urgency in the matter for this Hon'ble Court to pass an interim order for

protection of the rights of your petitioners.

66. The balance of convenience and/ or Inconvenience from the effect are in favour

of the orders as prayed for herein.

UJV
 52
43

67. The cause of action in the matter arose on 17 th September, 2013

and 8th
November, 2013 respectively. The petitioners in the expectation of amicabl
e solution
was making representation . Unfortunately the respondent
Authority is beat upon

proceeding with its decision and are not amenable to reasons .

Hence the petitioner has

been advised to file the instant Writ Petition for protection of the
fundamental right of
the petitioner .

68. Unless orders as prayed for herein are made, the petitione
rs will suffer

irreparable loss and injury.

69. This application is bonafide and made of ends of justice

In the aforesaid circumstances, your

petitioners humbly pray Your Lordships for

the following order ( s) :

a) A declaration that Clause X of the

Circular dated September 17, 2013 as

published and communicated in terms of

the Circular No. C.6/10/ 2009-SEZ dated

September 17, 2013 being part of Annexure

"P-7" hereof is arbitrary, inconsistent,

 '^T »f /7?^v>i7rw*y:»«w'swiW5wm
53
44

illegal, baseless, without jurisdiction,

unconstitutional and dehors the Special

Economic Zones Act, 2005 including the

Rules made thereunder and is hence null

and void ab- initio;

b) A writ of and/or order and/or direction

in the nature of Mandamus do issue

commanding the respondents and / or each

of them, their men, agents, servants and / or

assigns to forthwith recall and/ or rescind

and / or withdraw and / or revoke and/ or

cancel and/ or quash Clause X of the Circular

dated September 17, 2013 as published and

communicated in terms of Circular No .

.
C 6/10/ 2009 - SEZ dated September 17, 2013

being part of Annexure "P-7" hereof;

c) A Writ of and / or order and/ or

direction in the nature of mandamus do

issue commanding the respondents and

each one of them to show cause why the

 54
45

minutes of the 60 h meeting of the Board of

(

approval wherein further conditions have

been sought to be introduced as regards

imposition of penalty and cancellation of

units LOP should not be quashed and set

aside and on failure to show cause or to

show sufficient cause, the rule to be made

herein, be made absolute;

d) A writ of and / or order and /or direction

in the nature of Mandamus do issue

commanding the respondents and /or each

of them, their men, agents, servants and / or

assigns to grant renewal of the letter of

permission No. FEPZ/ LIC/ R- 24 /96/6624

dated March 25, 1997 to your petitioner

No.l under the Special Economic Zone Act,

2005 in respect of manufacturing unit of

your petitioner No .l situated at the Falta

Special Economic Zone without however

calling upon your petitioner No .l to comply

with or to give an undertaking to comply

 55
46

with Clause X of the Circular dated

September 17, 2013 as published and

communicated in terms of Circular No .

C.6/10 / 2009 - SEZ dated September 17, 2013

being part of Annexure "P - 7" hereof;

e ) A writ of and /or order and / or direction

in the nature of Certiorari do issue

commanding the respondents and/or each

of them, their men, agents, servants and / or

assigns to certify and transmit all records

relating to this case before this Hon'ble

Court so that after perusing the same

Clause X of the Circular dated September

17, 2013 as published and communicated in

terms of Circular No. C.6/10/ 2009 -SEZ

dated September 17, 2013 can be quashed

and/or set aside and conscionable justice

may be rendered to your petitioners;

f ) Rule NISI in terms of prayers ( a ), ( b ), ( c )

and ( d) above;
 56
47

g) Stay of operation of Clause X of the

Circular dated September 17, 2013 as

published and communicated in terms of

Circular No. C.6/10/ 2009 -SEZ dated

September 17, 2013 being Annexure "P-7"

and/or any proceedings or steps

thereunder;

h) Stay of operation of the Minutes of

the 60th meeting of the Board of approval

imposing condition for renewal of LOP' s;

i) Stay of operation of the letter dated

December 13, 2013 being Annexure "P- 7"

hereof with reference to the requirement of

fulfilment of Clause X of the said letter by

your petitioners towards renewal of the

letter of permission No. FEPZ/ LIC/ R -

24 / 96 / 6624 dated March 25, 1997;

/
 57
48

j ) Ad interim order in terms of prayers ( f ),

( g) and ( h ) above;

k) Necessary orders as to costs;

I) Such further and / or other order or orders

be passed and / or direction or directions be

given as to this Hon' ble Court may deem fit

and proper .

And for this act of kindness, your petitioner as in duty bound shall ever pray

i
 58
49

AFFIDAVIT

I, Mr . Manik Lai Maheswari son of Late M. L. Maheswari aged about 60 years, by

occupation- Service, working for gain at 2B, Pretoria Street , Kolkata -

700071, do hereby

solemnly affirm and declare as under :

1. That I am the Authorized Signatory of the petitioner Nos. 1 and also

the Constituted

Attorney of the petitioner No . 2 herein. I am fully conversant with

the facts and

circumstances of the present case and competent to affirm this affidavit on behalf of

the petitioner No. 1and Petitioner No. 2 herein .

2. That the statements contained in paragraphs 1 to 50 of the foregoing

petition are

true to my knowledge and those contained in paragraphs 51 and

56 thereof are rny

humble submissions before this Hon'ble Court .

Prepared in my office Deponent is known to me,

_ierKtoMr.
<

Advocate

This is to certify that all annexures

—
are legible

Advocate
u. ^
Solemnly affirmed before me,
Kr

On this day of 201 £

 59

5
i
- P 3-
“

:\

1 • la
£i = -. ‘ r <A
» Mtvr
,
» . jnj.
TQ fl Q
it ’ '
ftfrineD
SCHEME OF ARRANOEMENT FOR AMALGAMATION OF
. ApJ'»IU ».
I AfflUv
BAVARIA POLY PRIVATE LIMITED
Coart
WITH !

KALPENA INDUSTRIES LIMITED

-
PART I : DEFINITIONS

In this Scheme the following expressions unless repugnant to the

context shall have the meaning assigned thereto :

A. TRANSFEREE COMPANY* means Kalpena Industries Limited a

• company incorporated under the Companies Act , 1956 and having its
Registered Office at 2B, Pretoria Street , Kolkata >700 071 .
B .
TRANSFEROR COMPANY’ means Bavaria Poly Private Limited
formerly known as Bavaria Associates Private Limited ' a company
incorporated under the Companies Act, 1956 and having its Registered Office
-
at 114 / 5, Hazra Road , Kolkata 700 026 .

C . APPOINTED DATE* means the 1 day of April , 2010

“ .
D .
‘EFFECTIVE DATE* means the date when the certified copy of the
order of the High Court sanctioning this Scheme is filed with thp Registrar of
Companies , West Bengal, by both the companies . i

E. THE ACT" means the Companies Act, 1956.

F . " UNDERTAKING OF THE TRANSFEROR COMPANY’ means and

includes:

i) All the properties, assets and liabilities of the TRANSFEROR COMPANY

immediately before the amalgamation and without prejudice to the generality
of the foregoing clause the said undertaking Includes :

a) all assets , properties , moveable and immoveable , real or

personal , in possession orreversion , corporeal or incorporeal , tangible '
or intangible of whatsoever nature , wheresoever situated including * .

!
 60

y l

< land , buildings , aheds, godowns, warehouse , offices , plant and

machineries , Vehicles, equipment, furniture investments , sundry
debtors, . inventories, cash and bank balances, bills of exchange,
deposits, loons and advances of the TRANSFEROR COMPANY I

b) trade marks, brands, goodwill, designs, copy rights, patents and

all other intellectual rights and properties of the TRANSFEROR
COMPANY ;

c) all permits , quotas, rights, industrial and other licences ,

approvals , consents, tenancies, bank accounts , privileges , all other
rights, benefits and entitlements, lease rights ( including the benefit of
any applications made therefore) , licences, including all benefits of SEZ
i
*
/
Unit, powers and facilities of every kind , nature and description
whatsoever, rights to use and avail of telephones , telexes, facsimile
-
connections, e mail connections, communication facilities and
installations, utilities, electricity and other services , provisions , funds ,
benefits of all agreements, contracts and arrangements and all other
interests in connection of the TRANSFEROR COMPANY ;

d) all records, files , papers, designs, and process Information ,

computer programmes, manuals , data, catalogues , quotations, sales
and advertising materials, lists of present' and former customers and
suppliers, customer credit information , customer pricing information ,
customer pricing information , and other records , whether ir, physical
form or electronic form of the TRANSFEROR COMPANY ;

«) all present and future liabilities, obligations and duties of the

u TRANSFEROR COMPANY of whatsoever kind and

ail employees of the TRANSFEROR COMPANY .

0

G. “ PROCEEDINGS" include any suit, appeal od any legal proceeding of

whatsoever nature in any Court of law , or tribunal or any judicial or quasi
judicial body or any assessment proceeding before any authority under any
law and also arbitration proceeding .
L^ -
 61

I I

J V

H. “ RECORD DATE” means a date to be fixed by the Board of Directors of

the TRANSFEREE COMPANY in consultation, with the Board of Directors of
the TRANSFEROR COMPANY for the purpose of issue of shares by the
TRANSFEREE COMPANY to the shareholders of the TRANSFEROR COMPANY
under this Scheme .

PARf - Il : PRESENT CAPITAL STRUCTURE

A . The Authorised Share Capital of the TRANSFEREE COMPANY is

. -
Rs 30 ,00.00 ,000 / divided into 3,00,00,000 Equity Shares of Rs 10 / each . - .
The Issued , subscribed and paid up shore capital of the TRANSFEREE
.
COMPANY as on the Appointed Date was Rs 11 ,55 ,36 ,000 / divided into -
-
1 , 15, 53,600 Equity Shares of Rs. 10 / each all fully paid ' up. Subsequently on
12 August 2010 and 17 September 2010 the TRANSFEREE COMPANY has
. -
issued and allotted 60 ,00 ,000 equity shares of Rs 10 / each on conversion of
warrants. Again on 22 September 2010 the TRANSFEREE COMPANY has
issued and allotted 9 , 40 ,986 equity shares of Rs.10 / each to the -
.
shareholders of erstwhile Alkom Speciality Compounds Ltd in pursuance of
a scheme of amalgamation sanctioned by the Hon'ble Calcutta High Court
and the Issued , subscribed find paid up share capital of the TRANSFEREE
. -
COMPANY has increased to Rs 18,49 , 45,860 / divided into 1,84 ,94 , 586
. -
equity shares of Rs 10 / each all fully paid up .
B . The Authorised share capital of the TRANSFEROR COMPANY is
- .
Rs.60 ,00 ,000 / divided into 6,00 ,000 Equity Shares of Rs 10 / each . The -
issued , subscribed and paid up share capital of the TRANSFEROR COMPANY
. -
is Rs.56 , 20 ,500 divided into 5,62,050 Equity Shares of Rs 10 / each all fully
paid up.

-
PART 111 i BACKGROUND

The TRANSFEROR COMPANY is engaged in the business of manufacturing

and dealing in plastic agglomerates. The TRANSFEREE COMPANY in engaged
In the business of manufacturing and trading in PVC compounds, XLPE
compound , Hawal Chappal , PVC Sole and other poly venyl goods and there
 62

16
:

.
\
I is a synergy between the business of the two companies and it is Iherefore
proposed to amalgamate the TRANSFEROR COMPANY with the
TRANSFEREE COMPANY on the terms hereinafter stated . •

-
PART IV X SCHEME

.
1.0 : TRANSFER & VESTINO

y 1.1 . from the Appointed Date, the Undertaking of the

With effect
TRANSFEROR COMPANY shall without further act or deed be trant ferred lo:.
and be vested or deemed to be vested in the TRANSFEREE COMPANY
, pursuantto Section 394 (2) of the Act subject to all charges, liens, mortgages ,
.
lispendens , if any , then affecting the same or any part thereof

1.2 . If any proceedings by or against the TRANSFEROR COMPANY be

pending, the same shall not abate , be discontinued or be in any way
prejudicially affected by reason of the transfer of the undertaking of the
TRANSFEROR COMPANY or anything contained in this scheme but the
proceedings including those by the creditors of the TRANSFEROR COMPANY
may be continued , prosecuted and enforced by or against the TRANSFEREE
COMPANY in the same manner and to the same extent as it would be or
might have been continued prosecuted and enforced by or against the
TRANSFEROR COMPANY if this scheme had not been made .

1.3. The transfer and vesting of properties and liabilities under clause 1.1
//
hereof and the continuance of the paoceedings by or aguinst the
TRANSFEREE COMPANY under clause 1.2 hereof shall not affect any
i
transaction or contract already concluded by the TRANSFEROR COMFfANY
on and after the Transfer Date to the end and intent that the TRANSFEREE
COMPANY accepts and adopts all acts , deeds and things done and executed •
by or on behalf of the TRANSFEROR COMPANY as acts deeds and things
done and executed by or on behalf of the TRANSFEREE COMPANY .

1.4 . Subject to other provisions contained in this scheme , all contracts ,

deeds , bonds , agreements , and other documents and instruments of
whatsoever nature to which the TRANSFEROR COMPANY is a part subsisting

'
4

!
 63

• .If

II

f or having effect immediately before the amalgamation shall remain In full

force andeffect against or in favour of the TRANSFEREE COMPANY and may
be enforced as fully and effectively as if Instead of the TRANSFEROR
COMPANY , the TRANSFERE COMPANY had been a party thereto.
' i
.
1.5 The employees of the TRANSFEROR COMPANY , shall become the
employees of the TRANSFEREE COMPANY without interruption in service
and on basis of continuity of service and on terms not less favourable to them
than those applicable to them on the Effective Date .
1.6. The authorised share capital of the TRANSFEROR COMPANY ,
.
amounting to Rs 60 ,00,000 / * shall also stand transferred to and vested in
the TRANSFEREE COMPANY and shall form part of the authorised share
capital of the TRANSFEREE COMPANY and , accordingly on the Effective Date
the authorised share capital of the TRANSFEREE COMPANY shall stand
. - .
increased from Rs 30,00,00 ,000 / to Rs 30,60 ,00,000 / -.
1.7. All Taxes (including without limitation , Income tax , Sales Ta < , Service
.
Tax, Vat etc ) paid or payable by the TRANSFEROR COMPANY whether by
way of deduction at source, or advance taxes or howsoever otherwise in
respect of the profits or activities or operation of the business from the
Transfer Date shall be deemed to be paid by the TRANSFEREE COMPANY
and shall in all assessments and proceedings, be dealt with accordingly .

2 ,0 EFFECTIVE DATE Kjd

2.1 . The Scheme shall become effective and transfers shall be deemed to
have taken place with effect from the Appointed Date upon

(a) ,the Scheme being approved by requisite majority of the shareholders of

the TRANSFEROR COMPANY and the TRANSFEREE COMPANY and
thereafter , sanctioned *by the Hon' ble Calcutta High Court ; and .
•

( b) the certified copies of the order of the Hon' ble Calcutta High Court
sanctioning this Scheme is filed with the Registrar of Companies , West
Bengal . 1
 64

1 <'
U
u

\
2.2 . With effect from the Appointed Date and upto and including the
Effective Date :

(a ) The TRANSFEROR COMPANY shall carry on and be deemed to have

carried on their respective business and activities and shall be deemed to
have held and stand possessed of and shall hold and stand possessed of all
their respective assets and properties for and on account of and In trust for
the TRANSFEREE COMPANY .
( b)All the profits or incomes accruing or arising to the TRANSFEROR

V COMPANY or expenditure or losses arising or incurred by the TRANSFEROR

COMPANY on and from the Appointed Date upto the Effective Date shall for
' all the purpose be treated and be deemed to be and accrue as the profits or
incomes or expenditure or losses, as the case may be , of the TRANSFEREE
COMPANY .
3.0 . ISSUE OF SHARES BY THE TRANSFEREE COMPANY

3.1 .
Approval of this Scheme by the shareholders of the TRANSFEREE
COMPANY by requisite majority under Section 391 of the Act shall also
amount to passing of a special resolution by the shareholders of the
TRANSFEREE COMPANY under Section 81( 1A) of the Act for issue and
. allotment of shares to the shareholders of the TRANSFEROR COMPANY
under this Scheme and for this purpose no separate resolution under Section
81 ( 1 A) of the act shall be required to be passed by the shareholders of the
/>
>/ TRANSFEREE COMPANY .

3.2 .
Immediately after the Effective Date and transfers taking place as
stipulated under clause 1 hereof the TRANSFEREE COMPANY shall , without
further act , deed or application , issue and allot to every holder in the
TRANSFEROR COMPANY on a Record Date as may be fixed by the Board of
Directors of the TRANSFEREE COMPANY two Equity shares of Rs 10 / each -
credited as fully paid up in the TRNASFERBE COMPANY for every three
. -
Equity shares of Rs 10 / each fully paid up and held by such shareholder in
the TRANSFEROR COMPANY , It is made clear that the 6aid swap ratio has
 65

V
. i

I?

been determined after taking into account additional 9 ,40,896 equity shares

-
of Rs. 10 / each all fully paid up issued and allotted by the Board of Directors
of the TRANSFEREE COMPANY to the shareholders of erstwhile Alkom
Speciality Compounds Limited .
3.3. The TRANSFEREE COMPANY , in the usual coyflife of business, shall
. qot issue any further equity share prior to the
(
itive Date , Provided
however , If it becomes necessary for the TRANSFEREE COMPANY to issue
further equity shares prior to the Effective Date, then the shareholders of the
TRANSFEROR , COMPANY shall also be entitled to the additional equity
shares in the TRANSFEREE COMPANY proportionately . -
• 3, 4 , No Shareholder of the TRANSFEROR COMPANY shall be issued or
allotted any fractional shares consequent upon amalgamation and all such
fractional shares shall be consolidated to the nearest whole number and
issued and allotted by the Board of Directors of the TRANSFEREE COMPANY
to two of its officers > the trustees for the benefit of tho equity shareholders
or such fractional shares with a direction to sell the same In the market and
to distribute the net sale proceeds thereof as reduced by the costs and
expenses proportionately amongst the shareholders of the TRANSFEROR
COMPANY entitled to such fractional shares .
3.5 .All the Equity Shares to be issued and allotted as aforesaid shall rank
pari passu in all respects with the existing Equity shares in the
TRANSFEREE
' •. •
COMPANY and shall be entitled to fyll dividend , If any ,
declared by the TRANSFEREE COMPANY for the period on and from the
Appointed Date.

3.6. The shares held by the TRANSFEREE COMPANY in the TRANSFEROR

COMPANY and vice verse, if any , shall stand cancelled . ,

3.7 , All the shareholders of the TRANSFEROR COMPANY other than the
shares liable to be cancelled as aforesaid shall accept the shares to be
allotted as aforesaid in lieu of their shareholding)s) in the TRANSFEROR
COMPANY .
A

!
 66

i
V

V
'4

3.8 . The « harcs or the TRANSFEROR COMPANY shall cease to be

transferable or tradeable on the Record Date and shall stanc . cancelled and
extinguished upon allotment of the shares by the TRANSFEREE COMPANY
as aforesaid , - i

3.9. The shareholders or the TRANSFEROR COMPANY who are holding

shares In physical form shall have the option exerciseable by notice in writing
by them to the TRANSFEREE COMPANY on or before such date as may be
determined by the Board of Directors of the TRANSFEREE COMPANY or a

r
i
Committee thereof to receive the shares in the TRANSFEREE COMPANY
either in physical form or in dematerialiscd form in accordance with this
.
scheme If no such option is received by the TRANSFEREE COMPANY on or
before such notified date then the TRANSFEREE COMPANY ithall issue the
shares to such members of the TRANSFEROR COMPANY In physical form .
The members exercising the option to receive shares in dematerialiscd form
shall be required to have an account with a depository participant and shall
i provide details thereof and such other information as may be required by the
TRANSFEREE COMPANY .
.
3.10 The shares or the TRANSFEREE COMPANY are listed in the Bombay
Stock Exchange and other Regional Stock Exchanges. The TRANSFEREE
COMPANY , soon after issue and allotment of shares to the shareholders of
the TRANSFEROR COMPANY in accordance with this Scheme , shall make an
application to the Bombay Stock Exchange and other Regional Stock

// Exchanges for listing of the additional ' issued shares in the TRANSFEREE
COMPANY at the said Stock Exchanges. !
t

3.11 , All assets of the TRANSFEROR COMPANY shall be transferred to the

TRANSFEREE COMPANY at the books value and such amalgamation
including treatment of reserves on amalgamation shall be carried out in
accordance with the Accounting Standard AS 14
v - .

4.0 MISCELLANEOUS

1
// -
 67

- -
wirttawicE ^Tga. !- .w - •

If ’

4.1 .
On the Effective Date , the Board of Directors of the TRANSFEROR
COMPANY shall stand dissolved and the TRANSFEREE COMPANY shall take
appropriate steps for dissolution without winding up of the TRANSFEROR !
COMPANY .
4.2 . Immediately after the Effective Date the Banking accounts of the
TRANSFEROR COMPANY shall be operated by the TRANSFEREE COMPANY
in such manner as may be decided by the Board of Directors of the
TRANSFEREE COMPANY . The name of all such Banking accounts shall also
be changed to the name of the TRANSFEREE COMPANY and notwithstanding
such change in the name , the TRANSFEREE COMPANY shrill be entitled to
deposit and encash all account payee cheques and negotiable instruments
issued In the name of the TRANSFEROR COMPANY by operating such
Banking accounts .
4 ,3. The TRANSFEREE COMPANY shall pay all the costs , charges and
expenses of and incidental to this scheme.

4.4. The Board of Directors of the TRANSFEREE COMPANY may assent on

behalf of all concerned to any modification to this Scheme or to any condition
which the Hon ' ble Calcutta High Court or any other authority may impose
and the said Board of Directors may do all such acts, things , and deeds as
• they may , in their sole discretion, think fit for the purpose of effectively
carrying out and implementing this scheme.

sQ O • ftrrJt {5
-
SCHEDULE OF ASSETS

Schedule of Assets as on the Appointed Date viz., 1*< day of Apiil 2U 10 of

.
BAVARIA POLY PKIVATE LIMITEO the Transferor Company to be transferred
to and vested in Kalpena Industries Limited , the Transferee Company .

PART -I
Short Description of the Freehold Properties of the Transferor Company
( Bavaria Poly Private Limited )

% t
 68

i
vf
i

Particulars Amount in Rs .

Plant fit Machinery 1 , 92 , 15 ,850

Electrical Installation 58 , 94 , 510
Furniture & Fixture 3 , 64 , 699
Computer 1 , 12 , 021
// Motor Car
(Scorpio LX Hawx BS3 make )
6 , 46 ,762
bearing Registration no. WB 20 U
3835)
- - -
Inventories :•
Raw Material 90,63,776
; Finished Goods 66 , 06 ,583
Stock in Transit 53, 13, 148

PART • II

Short Description of the Leasehold Properties of the Transferor Company

( Bavaria Poly Private Limited ) -
ALL THAT pieces or parcels of land measuring 2, 160 square rrelres more or
L!/
!
less and being Plot no. 29 , Sector I , Village Simulberia , Mouja 3isra , District
-
South 24 Parganas comprised within Falta Export Processing Zone on lease
:
granted by the President of India and duly registered in the office of the
District Sub Registrar IV Alipore and being Deed no. 869 for the year 2000
:i
together with a two storeyed building and other structures constructed
thereon .

PART • III

Short description of all stocks , shares, debentures and other chooses in

! action of the Transferor Company (Bavaria Poly Private Limited )

1. Letter of Approval bearing no. FSEZ / LIC / R 24 / 96 / 6621 dated 26th

-
March 1997 granted by the Government of India , Ministry of
Commerce & Industry , Falta Special Economic Zone under Rule 19 of
< Special Economic Zone Rules 2006 for setting up of a manufacturing
1/ Unit at Falta Special Economic Zone (SEZ) for Plastic / PVC Granules / .

ft
tSj
 69

j
y

.
Garbage Bags / Films etc together with right to obtain successive
renewals under Rule 19 (6) of the said Rules .
. .
2 Green Card No 497 issued by Falta Special Economic Zone, Ministry of
.
Commerce & Industries , Oovt of India , in connection with LOA / LOP
-
No . FSEZ / L1C / R 24 / 96 / 6624 dated 26.03 1997 . .
. .
3 Factory Licence No 17169 bearing Reg. No l 01 TP(S', / X / 07 daLed
. 01.12.2007 issued by Directorate of Factories , Govt, of West Bengal for
. -
its factory situated at Plot No. 29, Sector 1, Falta S.E Z , P O. Bisira ,
Dist. 24 PCS (S) - . - . .
.
4 Consent to Establish ( NOC ) vide Memo
NO.447 / 64 / WBPCB / ARO / NOC / HC( 133) / 09 dated
granted by West Bengal Pollution Control Board Alipore
09 / 07 / 2010
. .
.
6 Consent to Operate vide Memo No.S7 / 30 / WPB SPL R (378) / 08 dated - -
11 / 02 / 2011 granted by West Bengal Pollution Control Board , Alipore .
.
6 Labour Registration certificate No 01 / BOCW / ALC / FALTA / 2011 dated.
.
04.02 2011 granted under building and other Construction Workers'
( Regulation of Employment and Conditions of Service) Act , 1996 ,
.
issued by Asst Labour Commissioner, Oovt.of West Bengal , Falta SEZ,
24 Pgs (S) . .
. .
7 Fire Licence No 22860 of 2010 11 granted under West Bengal Fire
Services Act , 1950 .. -
8. Entrepreneurs Memorandum No 190181202950 dated 17.02 .2010 .
vide Memo No , 815 / Sub D1C / BRP / 24 Pgs (s) , issued by D1C , WB . . .
.
9 ESI code 41 00 036209 000 0205 allotted vide letter No. N / 41 00
-
036209 000 0205/ ins. lII dated 21 May, 2010
“ .
.
10 Employees’ Provident Fund code WB / CA / 54986 vide letter no R . -
-
ENF / SPL / WB / CA / 54986 / CC V / 311 dated 20.01 2011 , issued by
Regional Provident Fund Commissioner , West Bengal.
.
.
11 Trade licence No . 3047 0900 1952 issued by Kolkata Municipal
Corporation .
12, Certificate of Enrolment No ECS 0159687 issued under the WB Sales
Tax on Profession , Trades, Calling and Employment Act, > 979.
-
.
13 Certificate of Registration No RCS 0040398 issued under the WB
Sales Tax on Profession , Trades , Calling and Employment Act , 1979 .
-
14 , Central Salv Tax certificate of Registration No . 19603844240
valid from 31.03 2008 . .
15 . West Bengal VAT registration No 19603844046 , issusd by . . Dy
Commissioner , Sales Tax , Alipur

9
4
(:

\
 70

:
V

-
'T
'

Company Petition No . 275 of 2011 .

Connected with
Company Application No . 285 of 2011
IN THE HIGH COURT AT CALCUTTA
ORIGINAL JURISDICTION

In the Matter of the Companies Act .

1956 ;
And
In the Matter of :
An application under Section:* 391 (2|
and 394 of the said Act ;
And
In the Matter of
Kalpena Industries Limited a
company incorporated under the

Registered
.
Companies Act 1956 and having its
Office at .
2B Pretoria
Street , Kolkata -700 071 within the
jurisdiction aforesaid .
And
In the Matter of
Bavaria Poly Private Limited a
company incorporated under the
Companies Act , 1956 and having its
7 Registered Office at 114 / 5 , Hazra
Road , Kolkala -700 026 within the
jurisdiction aforesaid .
I

1 . Kalpena Industries Limited

2 Bavaria Poly Private Ltd .

Petitioners

!
 71

JM

Company Petition 275 No. ol 2011

&
connected <A* K*
Company Application 28S .
No ol 2011

IN THE HIGH COURT AT CALCUTTA

Original Jurisdiction
-
\ v\" Prealdont of lb Uoloo of India
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 72

.
Company Petition No 275 of 2011
Connected with
.
Company Application No 285 of 2011

IN THE HIGH COURT AT CALCUTTA

Original Jurisdiction
President of the Union pf India

-
106 1 / 9 / 2011 In the matter of the Companies Act . 1956
And
In the matter of:
An application under Sections 311(2) and
394 of the said Act.
And
In the matter of:
The Honourable Mr. Justice Kalpana Industries Limited, a Company
I.P. Mukerji incorporated under the Companies Act ,
1956 and having its Registered Office at 2B,
Pretoria Street , Kolkala-700 071 within the
jurisdiction aforesaid.
And
In the matter of:
Bavaria Poly Private Limited, a Company
incorporated under the Companies Act,
1956 and having its Registered Office at
114 / 5 Hazra Road , Kolkata-700 026 within
the jurisdiction aforesaid .
1. Kalpana Industries Limited
2. Bavaria Poly Private Ltd .
Petitioners

The above petition coming on for hearing on this day upon reading the said
petition, the order dated Twenty first day of March in the year of Two thousand
Eleven modified by order dated Twenty ninth day of March in the year of two
Thousand Eleven. Whereby the abovenamed petitioner Company No. l Kalpana
Industries Ltd. (hereinafter referred to as the said transferee Company) and the
.
abovenamed petitioner Company No.2 Bavaria Poly Pvt Ltd. (hereinafter referred to as
the said transferor Company) were proved to convene separate meetings of their equity
 73

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 74

shareholder for the purpose of considering and if though fit

with or without modification the proposed Scheme of magmatic of the
said Transferor Company with the said transferee company and annexed
to the said affidavit of Indar Chand Dakalia and Jitendra Tiwari filed on
sixteenth day of March in the year of two thousand eleven . The Business
and the . both dated fourth day of April in the year of
Two thousand Eleven each continuing the advertisements of the notices
convening the said meetings directed to held by the said order dated
Twenty first day of March in the year Two thousand Eleven. Modified by
an order dated Twenty ninth day of March in the year of Two thousand
Eleven , the affidavit of Rajendra Banerjee filed on Nineteenth day of April
in the year Two thousand Eleven showing the publication and dispatch of
the said notice convening the said meetings , the reports of the
chairperson of the said meetings dated Twenty eighth day of April in the
year of Two thousand Eleven and forth day of May in the year of Two
thousand Eleven as to the result of the said meetings and upon reading
on the part of the said petitioner Companies, an affidavit of Swapan Kr .
Shit filed on sixth day of June in the year of Two thousand Eleven , and
the exhibits therein referred to and upon reading the order made herein
and dated the sixteenth day of May in the year of two thousand Eleven
and an affidavit of Indar Chand Dakalia filed on Twenty first day of July
in the year of Two thousand Eleven and the exhibits therein referred to
and upon reading on the part of the Central Government an affidavit of
.
Dr Navrang Saini , The Regional Director (Eastern Region) , ninety of
corporate affairs, filed on fourteenth day of July in the year of
Two thousand Eleven. Upon hearing Mr. S. N . Mookherjee , Senior
. .
Advocate for the said petitioner Companies and Mr R Lall Advocate for
the Central Government and it appearing from the said report on the
Chairpersons that the proposed Scheme of amalgamation has been
approved by the requisite majority of the equity shareholders of the said
transferee Company and the said transferor Company in accordance with
law and since Central Government has no objection for passing an order
sanctioning the said Scheme, in favour of the said petitioner Companies .
 75

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 76

This Court doth hereby sanction the proposed Scheme of

amalgamation set forth in annexure of the petition herein and specified in
the Schedule of hereto and doth hereby declare the same to the binding with
effect from First day of April in the year of Two thousand Ten (hereinafter
referred to as the said Appointed Date) or the said Transferee Company and
the said Transferor Company and their respective shareholders and all
concerned .

This Court doth Order

1. That all the properties, rights and interests of the said transferor
Company including those specified in the first, second and third parts
of the Schedule B hereto the transferred from the said appointed date
and vest without further deed to the said transferee Company and
accordingly the same shall pursuant to Section 394 ( 2) of the
Companies Act , 1956 the transferred to and vest in the said transferee
Company for all the estate and interest of the said transferor Company
therein but subject nevertheless to all charges now affecting the same ,
and

2. That all the liabilities and duties of the said transferor Company to
transferred from the said appointed date without further act or
deed to the said transferee Company and accordingly the same
shall pursuant to Section 394 ( 2 ) of the Companies Act , 1956 be
transferred to and become the liabilities and duties of the said
transferee Company , and

3. That all the proceedings and / or suits and / or appeals now pending by
or against the said transferor Company shall be continued by or
against the said transferee Company , and
 77

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 78

4. That the said transferee Company do without further application

issue and allot shares in the said transferee company to the
shareholders of the said transferor Company to which they are
entitled under the said Scheme of amalgamation , and

5. That the said petitioner Companies do within a period of thirty

days from the date hereof cause the certified copy of this order to
be delivered to the Registrar of Companies , West Bengal for
registration respectively , and

6. That the official Liquidator attached to this Hon ' ble Court do file a
report under Second process to Section 394 ( 1) of the Companies
Act , 1956 in respect of the said Transferor Company within a
period of four months from the date of service of this order , and

7. That leave be and the same is hereby given to the said transferee
Company to apply for the dissolution without winding up of the
said transferor Company after filing of the said report by the said
official liquidator , and

8. That leave be and the same is hereby granted to the said petitioner
Companies to file the Schedule of Assets of the said transferor
Company within a period of three weeks from the date hereof , and

9. That any person interested shall be at liberty to apply to this

Hon ' ble Court in the above matter for any directions that may be
necessary, and
 79

5.

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 80

10 . That in the event the said petitioner companies supply a legible

computerized print out of the Scheme and the Schedule of Assets
is acceptable form to the department the concerned department
will append such computerized print out , upon verification to the
certified copy of the order without existing on a land within copy
thereof , and

1 1. That the said petitioner companies do pay to the Central

Government its costs of and incidental to this application assessed
at two hundred Goldmatrix , and

12. That the company petition No , 275 of 2011 be and the same is
thereby allowed with the aforesaid directions.

Witness Mr . Jainarayan Patel , the Chief

Justice at Calcutta aforesaid the Twenty
eighth day of July , in the year of Two
thousand Eleven .

Jhunjhunwalla E.C . Advocate Sd / -

01.9 . 11
For Registrar
S.S. Sarkar Advocate

-
Sd / Illegible
 81

— ——— —
rrli’, *r ••

. . .
C P No 2J 5 ol '/ Oil
COHIMC /ii \vi»
C. A . No. m ol 2011

. IN THE HIGH COURT AT CALCUTTA

Original Jurisdiction

to the Matter of Companies Act , 1956

And

t) Date of application ( jh'for Copy

-
11) Date of notifying t lve
j
_
...JlX .:?. ...\ H
y|
ID the Matter of
Jj( a / J> u<i jfcjrttJfve
Nr*
charges
III ) Dote of putting bribe
charges,
... ^ Order

iv) Dote on which the copy

Is ready for delivery.
4±L
v) Date of Making over the
copy to the applicant .
£± L fyQlk of f** h 2011
of the day

£ V.fl.wvW> zo 1
Filed this ( yr day of jLf )
'

.
Superintendent,
Copyists' Department
' i VA. 1 it: ll"' !
’

n Superintendent ,
i

.
Hif V Court. O S .. .
^
Ay 3 . J ) Company Matters Department
S

Wuiiy /' irithyjAa ' / ' <t •

{% flsueeaA- •

Atiomey

I
 82

ddaAmbia tyoty, EEimMed

The Development Commissioner

Falta Special Economic Zone
2nd MSO Building , 4lh floor, Nizam Pala
234/4, A J C Bose Road
KOLKATA 700 020.
Vfe -
Sub: Amendment In the LOP/Amalgamation of Bavaria
Poly Pvt. Ltd . with Kalpena Industries Limited

Ref: -
LOA No/ FSEZ/LlC/R 24/96/6624 dated 26th March ,
1997 to Bavaria Poly Pvt. Ltd .
Sir,
It is submitted that the Hon' ble Calcutta High Court, by an Order dated 28.07.2011
under clause 2.2 of the Scheme of Amalgamation , sanctioned amalgamation of Bavaria
Poly Pvt . Ltd . with Kalpena Industries Limited. The copy of the Order is enclosed
herewith for your reference.
In pursuant of the Hon 'ble Calcutta High Court Order both the aforesaid companies filed
an application in the office of the Rogistrar of Companies on 501 September, 2011 , and ,
thereupon , the Scheme of Amalgamation became effective with effect from the
.
appointed date, i.e 18t April , 2010.

Bavaria Poly Pvt. Ltd . has already amalgamated with Kalpena Industries Limited as
stated above , therefore, it is humbly requested that the LOP may kindly be amended in
the name of Kalpena Industries Limited and in accordance with green card and other
-
relevant documents may also be issued in the afore mentioned name.
P
Your kind patronage is highly solicited.
Thanking you , IMMIM fatwaa dm*
ip -J2LJLHi
. ^ i

* at tw , Q-° l £
Yours faithfully ,
For BAVARIA POLY PVT. LTD.

of AIM
DIRECTOR Comti

Enel: As. above

RegisteredOffice. ; 114 / S 5tfangalMurti ' Building 11st Vloor|OCozra Rpad|%plbfita 700 026
-
Telefax.: +91 S 3 24SS3193 \ Tel : +9J 33 64553522 \7lp : 91 98742455281 Email: dirtetorttbaplin, dir.bppl&gmailcom
-
1'aciory : Talta Special Economic Zone \ (plot No. 29\ ,Sector 11 •Falta| 24 <Pgs (S)\ | India
- - - -
branch Office : 2<B, (Pretoria Street | XpCkfita 700 071\ Tel : 91 033 22823744/45/3671/99 VOK : 91 033 2282 3739
\
 83

dndusiues limited /

To
The Development Commissioner
“
28 ’ March, 2013

Falta Special Economic Zone

Ministry of Commerce & Industry
Government of India
2na MSO Building, 4th floor
Nizam Palace
234 / 4 , AJC Bose Road
Qolkata 700 020

Sub; Change of name in view of the amalgamation of Bavaria Poly Pvt Ltd with
Kalpbna Industries Limited .
Ref; -
LOP No.FSEZ/LIC/R 24 dated 20.03 1997 .
Sir,
-
Your letter No.FSEZ/UC/R 24/2007/3464 dated 01.01.2013

-
This is In reference to .your afore mentioned letter dated 1 January , 2013, communicating your approval of.
"
the change in the name in view of amalgamation of Bavaria Poly Pvt, Limited with Kalpena Industries
,

Limited,

.
As desired by you, we hereby surrender the original copy of the Green Card No 497 valid till 31.12.2012,
issued by you, and request you to kindly cancel the same and issue a fresh Green Card in favour of
Kalpena Industries Limited .
The IEC Code bearing No.4097000098 dated 21.11.1999, issued by you, also may kindly be cancelled.
Please be Informed that Kalpena Industries Limited is in possession of IEC Code bearing no.0188010311
.
(Jjated 24.05.1988, issued by DGFT, Kolkata a copy of the same Is enclosed herewith, for your kind perusal.
-
Hurthermote, we would like to continue at Falta Special Economic' Zone with the afore mentioned IEC Code
of Kalpena Industries Limited. It Is also requested that kindly inform, the Customs Department at Falta SEZ
that the IEC code no.4097000098 dated 21.11. 1999 has been cancelled and that the IEC code
.
no 0188010311 dated 24.05.1988 will continue without any modification for operation of our unit at Falta
SEZ.

.
Should you require any further clarification, please feel free to communicate to us
Thanking you,
Yours faithfully,
For KALPENA INDUSTRIES LIMITED

'
I AUTHORIZED SIGNATORY
Enel: as above

Telephone : 91 03M2W 3744/3745/3 99

« «
.
-
Addreu :'2B Pretoria Street Kolkata 700 071
- -., .- - . . .
Fax : 01 033 2282 3739
/3 71 E mail kolk ta@kdp na co ln
website: www kalpeojisrosip coiD

I
 84

<f )

i/nvUeU
^
Ref. No. BPPL/LOP/2014-11-1 20m November , 2014

Tc
The Development Commissioner,
Falta Special Economic Zone,
Ministry of Commerce & Industry ,
Government of India,
2'a MSG Building, 4th floor,
Nizam Palace .
234/4, A J C Bose Road .
KOLKATA 700 020.

Sub: Issuance of LOP in favour of Kalpena Industries Limited.

Ref: LOP No.FSEZ/LIC/R-24/2007/34364 dated 01 ,01.2013

Sir ,
,
This has reference to our letter dated 12 n April, 2012, submitted to your good
office regarding the change of name of Bavaria Poly Pvt. Ltd. to Kalpena Industries
,
Limited, in view of the amalgamation with the later company . The proposal of change
of name was approved in the 55 h meeting of SEZ Board of Approval held on 23 d
,
November , 2012. agenda item nc.55.6 and the same was communicated vo us vide
your letter bearing No.FSEZ/LIC /R-24/2007/3404 dated 1M January. 20 '' 3

Your above mentioned letter was replied vide our letter dated 23m Marco
-
2013, wherein it was requested to change the name , in view of the amalgamation of
Bavaria Poly Pvt. Ltd. with Kalpena Industries Limited as well as to cancel the IEC
Code bearing No. 4097000098 dated 21.11.1999 issued by you in favour of Bavaria
Poly Pvt. Ltd. Also it was submitted vide the afore-mentioned letter that Kalpena
Industries Limited is already in possession of IEC Code bearing No. 0288010311
.
dated 24.05.1988, issued by DGFT, Kolkata . a copy of which is enclosed herewith
for your kind perusal. Furthermore, it was requested that we would like to continue
with the IEC Code of Kalpena Industries Limited at Falta Special Economic Zone A
copy of our letter dated 28lh March , 2013, sent to you in response to your letter
. . .
bearing No FSEZ/LIC /R-24/2007/3464 dated 1sl January 2013 is enclosed herewith
for your reference.

0(fgutered Ofpce : 114/S Mongol Marti '<Building|1st Vloor |Jfazra (

Rsad j Kj>lkgta- 700 026
Tcufo : +91 33 245531931W : +91 33 64SS3522 \ 7tp : 9 987424552 Email : dirtcLor&oaplir dn Sppl@gmad com
, . .
^ * \'
factory • Valla Special Economic Zone\ (Plot 3Vo. 29\ StClor 11Valla | 24 < ( 147 j
- Pgs S)\ ' .®. India
.
Branch Office : 2® (Pretoria Street \ %olkata 700 071 7e(. : 91 033
\ -
- 22823744/45/3671/991VaK 41-031-22823739
 85

Kindly cancel the IEC Code bearing No. 4097000098 dated 21.11.1999, issued in
favour of Bavaria Poly Pvt. Ltd. and advise Customs Department' at Falla Special
Economic Zone that the IEC Code No.0208010311 dated 24.05 1988, issued in the .
name of Kalpena Industries Limited should be continued without any modification of
operations of our unit at Falta Special Economic Zone.

Kindly issue the LOP in the name of Kalpena Industries Limited at your
earliest convenience and oblige .
Thanking you,

Yours faithfully, .
For BAVARIA POLY PVT. LTD.

Dr.Sushil K . Verma
Director

Enel: As above

--

’
‘Registered Office : 114 /S 3Mflngal
'
(Murti (Building
11st Q-'toor|Jfazra <Rpad |'Kolkata- 700 026
rekfoK. : + 91 33 24553193 \ Tel: +9133 64553522 \ jlp : 91 9874245528 \ <Emai( : director® hapkn, dn.6ppl®gmail com
| factory : 'Falta Special‘Economic Zone| <Plot $o. 2S»|Seclor-11 Falta f 24 <Pgs (S) I 143 <B. \ India
(Branch
Office : 2% ‘Pretoria Street| Xpttata 700 071\ Tel : 91-033-22823744/45/3671/991 Va : 91-033-2282 3739
^
 86

Government of India
MinisUy of Commerce &• Industry
Falta Special Economic Zone
7nH MSO Building 4th floor, Nizam Palace
234/4, AJC Bose Rond, Kolkatir700 020
- -
Tcl.No.2287 2263/4092/7923: Pm: 2210 3362
Date : 01.012013
No. FSEZ/LIC/R-24/2007/ MVt
M/s. Bavaria Poly Pvt Ltd.
114/5, Mangal Murti Building
1 “ Floor, Hazra Road,
.
Tfollmm 700 026-
Sub : : Change of name in view of its amalgamation witb
M/s. Kelpena Industries Limited.

m Sir,
.
This has a reference to your letters No Nil dated 12.042012 on the subject
mentioned

above.
The Board has approved your request for ohange of name ta view of amalgamation with
.
M/s. Kalpena Industries T rmited, subject to :
(i) . Seamless continuity of the SEZ activities with unaltered responsibilities and
obligations for foe altered developer entity,
fu) Fulfilment of all eligibility criteria, applicable to developers, including security
clearances etc., by foe 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.
i (iv) Full financial details relating to the transfer of equity shall be furnished
immediately to the Member (IT) CBDT, Department of Revenue.

‘
O- * (V) The assessing officer under foe Income Tax Act, 1961 shall have the right
to assess foe taxability of foe amount arising out of the transfer of equity.
(vi) The applicant shall comply with relevant State Government laws,
including those relating to lease of land, as applicable.
I
(vii) The applicant shall maintain separate books of account for its developer
function distinct from its SEZ unit

You are requested to surrender the IEC in foe name of M/s. Bavaria Poly
Pvt. Ltd. & to amend/modify IEC of M/s. Kalpena Industries Ltd. accordingly &
thereafter approach this office for change of name along with foe copy of IEC

(Satyajit Biswas)'
'
Asstt Development Commissioner
For Development Commissioner

i
 87

Minutes of the 55 h meeting of the SEZ Bqard of Approval held on

‘
23rd November 2012 to consider proposal’s for setting up Special
Economic Zones and other miscellaneous proposals

The fifty fifth ( 55* ) meeting of the SEZ Board of Approval (BoA ) was held on
.
23.11.2012 under the chairmanship of Shri S R. Rao, Secretary, Department of Commerce, at
10.30 A.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 Board of Approval members, the Chairman informed that so far
585 formal approvals have been granted for setting up of SEZs out of which presently 385
. .
SEZs stand notified. He further informed that as on 30.09 2012, over Rs 2, 18,795.41 crores
have been invested in the SEZs and direct, employment of 9,45,990 persons has been
-
generated in the SEZs. During the financial year 2011 12, total exports to the tunc of
Rs. 3,64,477.73 crores have been made from the SEZs, registering a growth of about 15.39%
over the exports for the year 2010-11. Exports in the current financial year, up to 30.09.2012,
have been to the tune of Rs. 2,39,628.78 crores registering a growth of about 36% over the
exports of the corresponding period of FY 2011 12. -
3. At the outset the Chairman flagged the issue of adherence to a schedule for
submission and examination of agenda items before the BoA and requested that all
participants adhere to the following time limits for submission, processing and examination
of the proposals to be considered by BoA.

Subject ( proposals to be considered by BoA) Time limit (before BoA meeting)

1. Forwarding of proposals by Zonal DCs to Three weeks
DoC
2. Processing of proposals thus received, and two weeks
preparation of Agenda by DoC
3 . Communication of written comments, if any, Three days
to the Agenda by D/o Revenue to DoC.
. -
Item No 55.1; Requests for co developer

-
All BoA sanctioned approvals to co developers are subject to the condition that
-
particular terms and conditions of lease agrcement/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 the cases of co developers approved
by the BoA in this meeting. The Board further directed that proposals for grant of co -
-
developer status should be accompanied by lease dccd/draft lease deed which must inter alia
contain the details of financial transactions/arrangements between developer and proposed
-
co developer. The decisions of the BoA on the proposals are as undcr: -
(1) . -
Request of M/s A2Z Online Services Private Limited for co dcvclopcr In the
sector specific SEZ for IT/ITES at VUlage-Kharadl, Taluka Unveil, Pune, Maharashtra,
.
being developed by M/s Eon Kharadl Infrastructure Private Limited
.
After deliberations, the Board approved the request of M/s A2Z Online Services
-
Private Limited for becoming a co developer in the above mentioned SEZ, for entire area of
the aforesaid SEZ for: -
 88

.in

Minutes of the 55lh meeting of the

BoA for SEZs held on 23*1 November 2012 2

(a) Development activities such as conversiop of warm shell premises to plug and
play by making investments in fit outs. Participate in Development/Creation of
infrastructure facilities such a cafeteria, food court, canteen and recreation centre
by rendering designing, planning and consultancy support to the developer as well
as supervision and monitoring of the actual development;
(b) Operating and maintenance of the SEZ including making investment in the
equipment required for operation and maintenance. Operation and maintenance
management administrative management, building safety procedures and other
necessary activities;

in accordance with the co-developer agreement entered into with the developer.

(li) Request of M/s. Cognizant Technology Solutions India Private Limited for co-
dcvelopcr in the sector specific SEZ for IT/ITES at Village Puthencruz and
Kunnathunadu , Taluka Kunuathunadu, District Ernakulam, Kerala , being developed
by M/s. Infoparks, Kerala

After deliberations, the Board approved the request of M/s. Cognizant Technology
-
Solutions India Private Limited for becoming a co dcveloper in the above mentioned SEZ, to
develop, operate and maintain infrastructure facility for IT/ITES, in accordance with the co
dovelopcr agreement entered Into with the developer.
-
(Ill ) Request of M/s. P.L.G. Incubation Services Private Limited for co-developer in
the sector specific SEZ for IT/ITES at Plot No. 21, Tech Zone-IV , Greater Nolda, being
developed by M/s. Artha Infratech Private Limited

.
After deliberations, the Board approved the request of M/s. P.L G. Incubation
-
Services Private Limited for becoming a co developer in the above mentioned SEZ, to
develop one tower of approximately 1.6 lacs sq ft. super area in the processing area for
IT/ITES including Electronic Hardware and Software units, in accordance with the co -
dcveloper agreement entered into with the developer.

-
(lv) Request of M/s. Deccan Real Ventures Private Limited for co developer in the
sector specific SEZ for IT/ITES at GachibowU village, Serllllngampally Mandal , R . R.
District , Andhra Pradesh, being developed by M/s. Phoenix Infocity Private Limited

DGEP raised the point that it needs to be ascertained if the land is under the control of
the developer and is free from encumbrances. After deliberations, the Board decided that
DoC will decide the matter on file after seeking necessary clarifications.

(v) Request of M/s. Honeywell Technology Solutions Lab Pvt Ltd. for co-developer
in the sector specific SEZ for IT/ITES at Illandhalkulam, Village, Madurai , Tamil
Nadu, being developed by Electronics Corporation of Tamil Nadu Limited (ELCOT)
After deliberations, the Board approved the request of M/s. Honeywell Technology
-
Solutions Lab Pvt. Ltd. for becoming a co developer in the above mentioned SEZ, for an area
of 4.5 acres, to develop infrastructure related to various authorized operations of the SEZ
which includes construction of state of the art building to facilitate IT/ITES services, in
-
accordance with the co developer agreement entered into with the developer.
 89

Minutes of the 55th meeting of the

BoA for SEZs held on 23M November 2012 3

(vl) . -
Request of M/s Kings Canyon Insignia SEZ Private Limited for co developer in
the sector specific SEZ for IT/ITES at village Gwal Paharl, Tehsil Sohna, District
.
Gurgaon, Haryana, being developed by M/s ASF Insignia SEZ Private Limited
( formerly M/s Canton Bulldwell Private Limited)
CBDT representative was not satisfied with the report received from DC NSEZ and
objected to the present proposal in terms of the quantum of lease rent proposed, period of
lease agreement etc. BoA noted the objections raised by CBDT to the proposal and accepted
their contention that the matter needs further examination and therefore, deferred the
proposal.

Item No.55.2: Requests for Authorized Operations

(l) .
Request of M/s DLF Assets Private Limited, a co-developer in the sector specific
SEZ for IT/ITES at Gachlbowll, Hyderabad, Andhra Pradesh, being developed by M/s
DLF Commercial Developers Limited
.
After deliberations, on the subject the Board decided to defer the proposal, till after a
discussion on the issue between DoC and DoR had arrived at some conclusion. The Board
directed all the DCs to propose specific activities which could be included in the list of
authorized operations in the processing area to be undertaken by a Developer

.
Item No 55.3: Request for increase/decrease in area
(i) .
Request of M/s Shyamaraju & Company (India) Private Limited for de
notHlcation of a portion of land in the sector specific SEZ for IT/ITES at Bangalore,
-
Karnataka

After deliberation, the Board decided to approve the request of M/s. Shyamaraju &
-
Company (India) Private Limited for dc notification of 8.56 hectares from the SEZ thereby
making the total area of the SEZ as 13.20 hectares. The approval is subject to the DC
furnishing a certificate in the prescribed format certifying inter alia that the contiguity of the
SEZ is maintained, the developer has either not availed or has refunded all the tax/duty
-
benefits availed under SEZ Act/Rules in respect of the area to be de notified, the State Govt
has no objection to the denotification proposal etc.

(U) . .. -
Request of M/s G P Realtors Private Limited for dc notification of a portion of
land In the sector specific SEZ for IT/ITES at Village Behrampur and Bandwarl,
Gurgaon, Haryana

After deliberation, the Board decided to approve the request of M/s. G.P. Realtors
Private Limited for de-notification of 8.094 hectares from the SEZ thereby making the total
area of the SEZ as 28.673 hectares. The approval is subject to the DC furnishing a certificate
in the prescribed format certifying inter alia that the contiguity of the SEZ is maintained, the
developer has either not availed or has refunded all the tax/duty benefits availed under SEZ
-
Act/Rules in respect of the area to be de notified, the State Govt has no objection to the
denotification proposal etc.
 90

jdattf .

Minute* of the 55'*« meeting of the

BoA for SEZ* held on 23n* November 2012 4
(ill ) Request of M/s, SEZ Biotech Services Private Limited for
sector specific SEZ for Biotechnology at Manjari Budruk, Taluka addition of area in
Maharashtra Havell, District Pune,

After deliberations, the Board approved the request of M/s.

SEZ Biotech Services
Private Limited for addition of land measuring 4.61335 hectares to the notified
making the total area of the SEZ as 16.1204 hectares. The SEZ, thereby,
approval is subject to the
contiguity of the SEZ being maintained .
(Iv) .
Request of M/s Cognizant Technology Solutions India Private
-
re orientation of the notified sector specific SEZ for IT/ITES SEZ at
Adlbatla Village, Ibrahlmpatnam Mandal, Range Reddy District, Andhra
Limited for
.
Survey no 255,
Pradesh
After deliberations, the Board approved the request of M/s. Cognizant
Solutions India Private Limited for re-orientation of 11.06 acres (viz 4.48 hectares )
Technology
28% of the total notified area (viz 16.19 hectares). The approval is subject to whicli is
the
furnishing a certificate in the prescribed format certifying inter alia that the contiguity DC
SEZ is maintained, the developer has either not availed or has refunded all the of the
tax/duty
benefits availed under SEZ Act/Rules in respect of the area to be de notified , the
has no objection to the denotificalion proposal etc.
- State Govt

( v) Request of Kerala Industrial Infrastructure Development Corporation

( KINFRA ), a notified
sector specific SEZ for food processing at Village Chclembra,
Taluk Thirurangadi, District Malappuram, Kerala for addition and deletion of area

After deliberations, the Board approved the request of Kerala Industrial

Infrastructure Development Corporation (KINFRA) for de-notification & addition of land
measuring 0.887 and 0.887 respectively, resulting in no change in the area of the SEZ. The
approval is subject to the DC furnishing a certificate in the prescribed format certifying inter
alia that the contiguity of the SEZ is maintained, the developer has cither not availed or has
refunded all the tax/duty benefits availed under SEZ Act/Rules in respect of the area to be de
notified, the State Govt has no objection to the denotification proposal etc .
-
(vi) .
Request of M/s Glgaplex Estate Private Limited for decrease in area of their
formally approved sector specific SEZ for 1T/1TES at MIDC, Knowledge Park, Villages
Airoli and Dighc, District Thane, Maharashtra from 13.15 hectares to 11.74 hectares .
After deliberation, the Board decided to approve the request of M/s. Gigaplex Estate
Private Limited for decrease of 1.41 hectares from the formally approved SEZ thereby
making the total area of the SEZ as 11.74 hectares. The approval is subject to the DC
furnishing a certificate in the prescribed format certifying inter alia that the contiguity of the
SEZ is maintained , the developer has either not availed or has refunded all the tax /duty
-
benefits availed under SEZ Act/Rules in respect of the area to be de notified, the Stale Govt
has no objection to the denotification proposal etc.
Item No. 55.4: Requests for de-notlflcatlon

(l) . -
Request of M/ s Empire Industries Limited for de notification of the sector
specific SEZ for IT/ITES and Hardware at Ambernath District Thane, Maharashtra,
notified over an area of 14.16 hectares
 91

.itttoiiJ: .. ..

Minutes of the 55lh meeting of the

BoA for SEZ* held on 23n* November 2012 5

After deliberations, the Board decided to approve the request of M/s Empire .
Industries Limited for de-notification of the sector specific SEZ for IT/ITES and Hardware at
Ambcmath District Thane, Maharashtra, notified over an area of 14 , 16 hectares. The
approval is subject to the DC furnishing a certificate in tho prescribed format certifying inter
alia that the contiguity of the SEZ is maintained, the developer has either not availed or has
refunded all the tax/duty benefits availed under SEZ Act/Rules in respect of the area to be do
notified, the State Govt has no objection to the denotification proposal etc.
-
(il) Request of Maharashtra Industrial Development Corporation (MIDC) for de
notlfication of Multi Product SEZ at Nandgaonpeth District, Amravati, Maharashtra,
-
notified over an area of 1008.36 hectares

After deliberations, the Board decided to approve the request of Maharashtra

-
Industrial Development Corporation (MIDC) for de nntification of the Multi Product SEZ ul
Nandgaonpeth District, Amravati, Maharashtra, notified over an area of 1008.36 hectares.
The approval is subject to tho DC furnishing a certificate in the prescribed format certifying
inter alia that the contiguity of the SEZ is maintained, the developer has either not availed or
has refunded all the tax/duty benefits availed under SEZ Act/Rules in respect of the area to be
-
dc notified, the State Govt has no objection to the denotification proposal etc.

(Ill) Request of Maharashtra Industrial Development Corporation (MIDC) for de

notification of the sector specific SEZ for Textile at Butiborl, District Nagpur,
-
Maharashtra , notified over an area of 147.04 hectares

After deliberations, the Board decided to approve the request of Maharashtra

-
Industrial Development Corporation (MIDC) for full de notification of the sector specific
SEZ for Textile at Butibori, Dist., Nagpur, Maharashtra, notified over an area of 147.04
hectares. The approval is subject to the DC furnishing a certificate in the prescribed format
certifying inter alia that the contiguity of the SEZ is maintained, the developer has either not
availed or has refunded all the tax/duty benefits availed under SEZ Act/Rules in respect of
-
the area to be de notified, the State Govt has no objection to the denotification proposal etc.

.
Item No 55.5: Request for withdrawal of formal approval

(i) Withdrawal of three formal approvals granted to Uttar Prudesh State Industrial
Development Corporation (UPSIDC), for setting up of sector specific SEZ for Leather,
Textiles and Engineering goods at Kanpur, Uttar Pradesh

The Board decided to approve the requests of Uttar Pradesh State Industrial
Development Corporation (UPSIDC) for full withdrawal of formal approvals granted to them
for setting up of sector specific SEZ for Leather, Textiles and Engineering goods at Kanpur,
Uttar Pradesh , over an area of 103.90 hectares, 103.7 hectares and 102.80 hectares. The
approval is subject to the DC fiimishing a certificate in the prescribed format certifying inter
alia that the contiguity of the SEZ is maintained, the developer has not availed any tax/duty
benefits under SEZ Act/Rules, the State Govt has no objection to tho proposal etc.

(if ) Withdrawal of formal approval granted to State Industries Promotion

Corporation of Tamil Nadu Limited, for setting up of sector specific SEZ for
Automobllc/Automobllc parts/Auto Ancillary and support services Including trading
 92

-jor • *

Minutes of the 55lk meeting of the

BoA for SEZs held on 23"» November 2012 6

and logistic activities at Cheyyar SIPCOT Industrial, Cheyyar Taluk, Thiruvannamalai

District, Tamil Nadu .
The Board decided to approve the request of State Industries Promotion Corporation
of Tamil Nadu for full withdrawal of formal approval granted to them for setting up of sector
specific SEZ for Automobile/Automobile parts/Auto Ancillary and support services including
trading and logistic activities at Cheyyar SIPCOT Industrial, Cheyyar Taluk,
Thiruvannamalai District, Tamil Nadu, over an area of 103.24 hectares. The approval is
subject to the DC furnishing a certificate in the prescribed format certifying inter alia that the
contiguity of the SEZ is maintained , the developer has not availed any tax/duty benefits under
SEZ Act/Rules, the State Govt has no objection to the proposal etc .
.
Item No 55.6: Requests for change of name/ transfer of equity
(i) .
Request of M/s Bavaria Poly Private Limited, a unit in FSEZ for change of
name In view of its amalgamation with M/s. Kalpena Industries Limited.
.
The Board approved the request of M/s Bavaria Poly Private Limited for change of
name in view of its amalgamation with M/s. Kalpena Industries Limited, subject to: -
(i) Seamless continuity of the SEZ activities with unaltered responsibilities and
obligations for the altered developer entity;
(ii) Fulfilment 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 the transfer of equity shall be furnished
immediately to the Member (IT) CBDT, Department of Revenue.
(v) The assessing officer under the Income Tax Act, 1961, shall have the right to
assess the taxability of the amount arising out of tire transfer of equity.
(vi) The applicant shall comply with relevant State Government laws, including those
relating to lease of land, as applicable.
(vii) The applicant shall maintain separate books of accounts for its developer
function distinct from its SEZ unit.

( ii ) . .
Request from M/s Reliance Industries Ltd for name change of developer of
Reliance Jamnagar SEZ, Jamnagar, Gujarat pursuant to amalgamation of M/s .
. .
Reliance Jamnagar Infrastructure Ltd (RJIL) with M/s Reliance Industries Ltd (RIL) .
.
The Board approved the request of M/s Reliance Industries Ltd. for name change of
developer of Reliance Jamnagar SEZ, Jamnagar, Gujarat pursuant to amalgamation of M/s.
Reliance Jamnagar Infrastructure Ltd. (RJIL) with M/s. Reliance Industries Ltd (RIL), .
subject to: -
(i) Seamless continuity of the SEZ activities with unaltered responsibilities and
obligations for the altered developer entity;
(ii) Fulfilment of all eligibility criteria applicable to developers, including security
clearances etc., by the altered developer entity and its constituents;
 93

-1

Minutes of the 55,h meeting of the

Bo A for SEZs held on 23"' November 2012 7

(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 the transfer of equity shall be furnished
immediately to the Member (IT) CBDT, Department of Revenue.
(v) The assessing officer under the Income Tax Act, 1961, shall have the right to
.
assess the taxability of the amount arising out of the transfer of equity
(vi) The applicant shall comply with relevant State Government laws, including those
relating to lease of land, as applicable.
(vii) The applicant shall maintain separate books of accounts for its developer
function distinct from its SEZ unit.

.
Item No 55.7: Requests for extension of validity of formal approvals beyond 4 th, 5th &
lb
6 year

The Board advised the Development Commissioners to recommend the requests for
extension of formal approval beyond 5 th 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 .
Accordingly, the decisions of the requests are as under: -
(i) .
Request of M/s Platinum Holdings Private Limited for further extension of the
validity period of formal approval, granted for setting up of sector specific SEZ for
Hardware and Software at Navallur village, Chengulpet Taluk and Semincncherry
,
village, Tnmbaram Taluk, Kancheepuram District, Tamil Nadu, beyond 5 h November
h
2012 (beyond 6 year)
,
, The Board after deliberations extended the validity of the formal approval up to
5 h May, 2013 .
(li) Request of Andhra Pradesh Industrial Infrastructure Corporation Limited
(APUC) for further extension of the validity period of formal approval, granted for
setting up of sector specific SEZ for Biotechnology at Karakapatla village, Mulugu
Mandal, Medak District, Andhra Pradesh, beyond 25th October 2012 ( beyond 6 fh Year)

The Board after deliberations extended the validity of the formal approval up to
25th April, 2013.

.
(iii) Request of M/ s Enfield Exports Limited for further extension of the validity
period of formal approval, granted for setting up of sector specific SEZ for Non
conventional energy including Solar Energy Equipment at Knnksa, Fanagarh, District
-
Burdwan , West Bengal, beyond 22nd August 2012 ( beyond 6th Year )

The Board noted that the SEZ was notified but not operational and very little progress
had been made even after a lapse of a period of 6 years. DC, FSEZ recommended that a final
extension for a one year period be granted in the said case. After deliberations BoA, extended
the validity of the formal approval up to 22nd August, 2013 during which time DC was asked
 94

Minulai of the SS* meeting of the

BoA for SEZs held on 23” November 2012
' 8

to ensure that the developer operationalizes the SEZ, as no further extension would be
granted.

(iv) Request of M/s. Enfield Realtors Limited for further extension of the validity
period of formal approval, granted for setting up of sector specific SEZ for Non -
convcntional energy Including Solar Energy Equipment/Cell at Kanksa, Panagarh,
District Burdwan, West Bengal, beyond 22nd May 2012 ( beyond #1' Yeat )

The Board noted that the SEZ was notified but not operational and very little progress
had been made even after a lapse of a period of 5 years. DC, FSEZ recommended that a final
extension for a one year period be granted in the said case. After deliberations BoA, exteuded
the validity of the formal approval up to 22nd May, 2013 during which time DC was asked to
ensure that the developer operationalizes the SEZ, as no further extension would be granted.
(v) .
Request of M/s Enfield Infrastructure Limited fur further extension of the
validity period of formal approval, granted for setting up of sector specific SEZ for
IT/ITES including Electronics Hardware at Chandpur Champagachi, near Rajarhat,
District 24 Parganas (N ), West Bengal, beyond 22nd May 2012 ( beyond # h Yeat )

The Board noted that the SEZ was approved and had been already been granted two ,
one year extensions but very little progress had been made even after a lapse of a period of 5
years. The Board after deliberations did not approve extension of the validity of the formal
approval beyond 22nd May, 2012.

(vi) .
Request of M/s Enfield Infrastructure Limited for further extension of the
validity period of formal approval, granted for setting up of sector specific SEZ for

.
West Bengal, beyond 14.10 2012 ( beyond #h Yea/ )
-
IT/ITES Including Electronics Hardware at Mauza Uttar Gazipur, South 24 Parganas,

The Board noted that the SEZ was approved and had been already been granted two ,
one year extensions but very little progress had been made even after a lapse of a period of S
years. The Board after deliberations did not approve extension of the validity of the formal
approval beyond 14lh April, 2012.

(vii) .
Request of M/s Enfield Energy Limited for further extension of the validity
period of formal approval, granted for setting up of sector specific SEZ for Non
conventional energy including Solar Energy Equipment/ Cell at Kanksa, Panagarh
-
Bazar, District Burdwan, West Bengal, beyond 25“ June 2012 ( beyond 4h Yeat )

The Board noted that the SEZ was notified but not operational and very little progress
had been made even after a lapse of a period of 4 years. DC, FSEZ recommended that a final
extension for a one year period be granted in the said case. After deliberations BoA, extended
the validity of the formal approval up to 25 th June, 2013 during which time DC was asked to
ensure that the developer operationalizes the SEZ, as no further extension would be granted.
.
(vill) Request of M/s Rahcja SEZs Limited for grant of third extension of the validity
period of formal approval, granted for setting up of sector specific SEZ for Engineering
at Village Hamipur, Khetawas, Saidpur & Wazirpur, District, Gurgaon, Haryana ,
,
beyond 9th August, 2012 (beyond 5 h year)

The Board noted that the SEZ was notified but not operational and very little progress
had been made even after a lapse of a period of 5 years. DC, NSEZ did not recommend grant
 95

Minutes of the 55lfl meeting of the

BoA for SEZi held on 23"' November 2012 9

of further extension in the said case. After deliberations BoA, rejected the request of the
developer to grant any further extension .
Item No. 55,8: Delayed request for extension of formal approval

(i) .
Request of M/s IG3 Infra Limited for extension of the validity period of formal
approval, granted for setting up of sector
, specific SEZ for Textile at Uthukull village,
Erode District, Tamil Nadu , beyond 30 b May 2012 .
The Board after deliberations extended the validity of the formal approval up to
30th May, 2013 .

-
in prlnciple approval for l 1* year . -
Item No. 55.9: Request from M/s. Posco India Private Limited for grant of extension of

The Board noted that the State Government’s views on the issue had not been
received, so far. After deliberations BoA deferred the matter, to be decided after talcing into
account the views of the State Govt.

.
Item No. 55.10: Requests of the developer M/s Rewa Infrastructure Pvt Ltd for 3rd . .
.
extension of the validity period of the In-prlnciple approval dated 07.01 2008 for setting
up of a multi product SEZ at Raigad, Maharashtra, over an area of 1012 hectares

The Board noted that the SEZ had been granted two extensions to its in principle
approval , but very little progress had been made by the developer. The Board after
-
deliberations rejected the request of the developer and refused to grant any further extension
-
to the validity of the in principle approval for the said SEZ project.
Item No. 55.11: Requests for extension of LoP of units ( l“ Extension)

(l) .
Request from M/s. Leela Ventures (India) Pvt. Ltd a unit in the multi product
SEZ at MIHAN, Nagpur, Maharashtra developed by M/s Maharashtra Airport .
.
Development Company Ltd (MADC) for extension/ revalidation of its LoP

The Board after deliberations extended the validity of the LoP for the above unit up to
14.06 .2013 .

.
Item No 55.12: Requests for extension of LoP of units beyond 3rd to 6lh year

(i) . .
Request of M/s Tata Consultancy Services Limited , a unit in M/s Infopark SEZ,
.
Kochi for extension of LoP beyond 09.07 2011 ( beyond 4* year )

The Board after deliberations extended the validity of the LoP for the above unit up to
09.07 .2013 .
(ii) . , LLP, a unit In Dahej SEZ
Request of M/s Meghmanl Unichem , for extension of
Letter of Permission (LOP) beyond 25 h September, 2012 (beyond 4 h year)
The Board after deliberations rejected the request of the unit for further extension of
its LoP. The unit was free to apply for a fresh LOA and fresh allotment of plot once it is
ready to set up a unit for Its proposed manufacturing activities.
 96

***
„,
-
Mlnutcj of the 55lk meeting of the
Bo A for SEZs held on 23nl November 2012 10

(Hi) .
Request of M/s Rajtaru Infotech Entertainment Limited, a unit in MIHAN SEZ,
Nagpur, Maharashtra for extension of Letter of Permission (LOP) beyond 25th May,
2012 (beyond 4h year)

The Board after deliberations extended the validity of the LoP for the above unit UD to
25lh May, 2013.

(iv) .
Request of M/s Wipro Limited, a unit in ELCOT SEZ, Vilankurichi village,
,
Coimbatore, Tamil Nadu for extension of LoP beyond 3rd December 2012 (beyond 5 h
year)

The Board after deliberations extended the validity of the LoP for the above unit up to
3.06.2013.
.
Item No. 55.13: Request of M/s Torrent Energy Limited for approval to bring 16 dia
”
Natural Gas Pipeline from Petronet LNG Terminal to its project site in Dahej SEZ area

The Board after deliberations, approved the request from M/s. Torrent Energy
Limited (TEL), a co-developer in the Dahej SEZ for bringing in 16" dia Natural Gas Pipeline
from Petronet LNG Terminal to its project site in Dahej SEZ area subject to condition that the
duty benefits shall be restricted to the activities carried out inside the SEZ.

.
Item No. 55.14: Request of M/s Anushakti Specialties LLP for laying Ethylene pipeline
in Dahej SEZ/GIDC piping corridor

The Board after deliberations, approved the request from M/s. Anushakti Specialties
LLP, a unit in the Dahej SEZ for laying Ethylene pipeline in Dahej SEZ/GIDC piping
corridor subject to condition that the duty benefits shall be restricted to the activities carried
out inside the SEZ
.
Item No 55.15: Requests for Contiguity Relaxation
(i) .
Request of M/s Kakinada SEZ Private Limited, for relaxation of the contiguity
of the multi product SEZ at Ponnada, Mulapeta, Ramanakkapeta villages in Kakinada,
East Godavari District, Andhra Pradesh
The Board, approved the request of M/s Kakinada SEZ Private Ltd, for relaxation of
the contiguity of the multi product SEZ at Ponnada, Mulapeta, Ramanakkapeta villages in
Kakinada, East Godavari District, Andhra Pradesh subject to the following conditions:

(a) The developer must establish contiguity within a period of 3 years from the
date of notification.
(b) No duty concessions would be available for construction of such structures to
.
achieve contiguity in the SEZ, to the developer
(c) Pending the construction of the bridges the developer would onsurc proper
bonding/fencing of the SEZ land parcels to the satisfaction of the
Development Commissioner, VSEZ and the Jurisdictional Commissioner
Customs and Excise.
(d) No LoA for any SEZ unit will be issued till the entire measures to establish
contiguity and securitization of the processing area are completed .
 97

Vr

Minutes of the 55,h meeting of the

BoA for SEZs held on 23^ November 2012 11

.
Item No SS.16: . . .
Request of M/s IGate Computer Systems Pvt Ltd , a proposed
. -
unit In M/s Glgaplex SEZ, Plot No It 5, Airoll Knowledge Park, M1DC RJRC, District
Thane, Maharashtra to operate from Serene SEZ at TTC Industrial Area , MIDC,
-
Airoll, District Thane, Maharashtra as an Interim arrangement till the facility at
Glgaplex SEZ Is constructed fully

The Board accepted the request of DC SEEPZ to withdraw the above proposal.

. . .
Item No SS 17: Proposal from M/s IBM Daksh Business Process Services Private
Limited for movement of data backup tapes/ media in DTA

The Board after deliberations deferred the request of M/s. IBM Daksh Business
Process Services Private Limited for movement of data backup tapes/media in DTA, to be
decided based on the guidelines proposed for setting up of DR/BCP centers for 1T/ITES
SEZs.

Item No.5S.18: Extension of LoP of plastic recycling units in SEZs

The Board ratified the decision of extending the validity of LoP of the plastic re-
“
processing units up to 31 December, 2012, pending finalization of policy for plastic
recycling units.

Item No. 55.19: Appeals before BoA

(1) . ..
Appeal of M/s E l Dupont Services Centre India Private Limited , a unit in
.
VSEZZ being developed by M/s DLF Commercial Developers Limited, IT/ITES SEZ at
Gachlbowli, Village, Serllingampally Mandal, Ranga Reddy District, Andhra Pradesh
against rejection of its request to ‘Rent a Cab Services’ services’ .
The Board deferred the matter as neither appellant nor his representative was present.

The meeting ended with a vote of thanks to the Chair .

*******
 98

V / •

Minutes of the 55lh meeting of the

BoA for SEZe held on 23" November 2012 12

Annexure •1

list of Participants for the Meeting of the Board of Approval for Special Economic Zones held on
. .
23"1 November 2012 under the Chairmanship of Commerce Secretary Department of Commerce

.
1 Shri S. R. Rao, Chairman BOA & Secretary, Department of Commerce.
.
2. Ms Deepshikha Sharma, Deputy Secretary (ITA 1), CBDT, Department of Revenue, Ministry
of Finance
.
3 Shri Najib Shah, DGEP, Department of Revenue, Ministry of Finance
.
4 Shri Jitendra Kumar, Additional Director (DGEP), Department of Revenue
.
5 Shri A.K , Pujarl, DGFT, Director General uf Foreign Trade
.
6 Shri Vlvek Ranjan, Additional Director, Department of Revenue, Ministry of Finance
. .
7 Dr I, B. Slnghal, Additional DGFT, Director General of Foreign Trade
. .
8 Shri G Manjunath Gouda, Resident Director, Karnataka Udyog Mltra Karnataka Bhavan - 3,
Khelgaon Marg, New Delhi
9. Tmt, Madhumathl Kumar, GM (D), SIPCOT, Tamil Nadu
.
.
10 Shri Ram Singh, Deputy Director (P), Department of Industries & Commerce, Udyog Baan
Sect. 17, Chandigarh,
. ..
11 Dr, S K Sahoo, Office of Development Commissioner (MSME), Ministry of MSME, Nlrman
Bhawan.
. ..
12 Shri T A Khan, (RO ), TCPO, Ministry of Urban Development, E-Block, Vikas Baan, New Delhi
.
13 Shri R.D. Meena, Research Assistant, TCPO, Ministry of Urban Development
. .
14 Shri, Promod R,' Assistant liaison Officer, Kerala Home, Government of Kerala

LIST OF DEVEIOPMENT COMMISSIONERS

.
15 Shri Sanjeev Nandwani, Development Commissioner, Falta, Kolkata
.
16 Shri Jayant Mlsra, Development Commissioner, Nolda SEZ, Uttar Pradesh
. . ..
17 Shri N P S Monga, Development Commissioner, SEEPZSEZ
.
18. Shri VIJay N Shewale, Development Commissioner, Surat SEZ, Surat
.
19 Shri Mahendra Jain, Development Commissioner, NMSEZ and KASEZ
. .
20 Shri S Klshore, Development Commissioner, APSEZ
. ..
21 Shri K L Sharma, Development Commissioner, Sterling SEZ, Gujarat
. .
22 Smt Lata Shukla, Development Commissioner, Mundra SEZ
.
23 ShrIVed Prakash, Development Commissioner, Mlhan SEZ
.
24 Shri Anil Bamba, Development Commissioner, Srlclty SEZ
. .
25 Shri, S N, Patll, Joint Development Commissioner, Dahej SEZ

LIST OF PARTICIPANTS OF DEPARTMENT OF COMMERCE

.
26. Shri Madhusudhan Prasad, Additional Secretary, Department of Commerce
. .
27 ' Shri Rajeev Arora, Joint Secretary, Department of Commerce
 99

Minutes of the 55,h meeting of the

Bo A for SEZs held on 23rd November 2012 IB

28 . Shrl Sanjeet Singh, Director, Department of Commerce

29 . Shrl Kabiraj Sabar, Under Secretary, Department of Commerce
30 . Shrl S.S. Kumar, Under Secretary, Department of Commerce
31 . Shrl Pankaj Gangwar, Section Officer, Department of Commerce
32 . Shrl R.K. Dutta, Section Officer, Department of Commerce,
 100
'An.nftxw fit‘ P-3
\ P- 3
O I* pursa ftpl *
'
*
IMoiic
^ •
* ««

Ifcii of I 0
' ^15-
j
f
/
/
1 VlMlonet > A 3M '
CosrL API [!•«• 1»

<
Govt,
Hlnlitry of Connercs
of Indio

FALTA CXPO« T F>f t O C C S S I N O 10 NC

^ 818 I tiHf 0 WilH A/0
‘

2 n d HSO B u i l d i n g , 4 t h F l o o r ,
-
H l » o P « 1« C .
" C a l c u t t a 2U - .
No . fCPZ / l . tC /n . 24 / 96 / tf < 24, '
°* wid ’ ? 6 MAR 1997
/ \Ap
/

Hr . ,ft C,l ,
! S upte,
1 ,J ; tton Street,
-
C lcut t » - 7 0 0 0 0 7.

Sub i Propoaal For e a t t i n g up of o now u n i t o t f o l t o

C x p o r t P r o c n a s l n g Zona f o r p r o c e e a i n g ' P l e a t l e
S c r a p f o r t h a m a n u f a c t u r e o f P l a e t i c / PvC
G r a n u l a » / G e r b a g e b e q a /F i l n * a t e .
O n o r S i; * ,
v
-
/

1 an directed to rafar to your aopltcntlo t datad 22.10, 96

A letter it .
2 4 , 1 , 9 7 L t o i n f o r n t h a t G o v t , o f I n d i * h* V a n p r o v o d
y o u r p r o p o s a l f o r t a t t i n g u p o f a n a w u h l t i n t h a f a i t * CPZ f o r
m a n u f a c t u r e i. e x p o r t o f P l » a t i c / PVC .'G r a n u l e * /G a r b a g e b a g e /F Lima a t e .
at par thu projactiona given below V

I tern o f C. i ( p o r t Year C X P Q H T S
.
Q t y ( HT ) ( T h o u s a n d Us ! 1

.
P l a a t i c / PVC G r a n u l e s / lit
G i r b a g o t « o t /r i l n e e t c , ,
8, 000 2306 . OC
c no 1 2 , 000 3560.31
3rd 12 , 000 3500.33
4 th 1 6,0 0 0 4707.17
5t h 16, 000 4707.11

2 . T h e a p p r o v a l i a s u b j e c t t o t h a f o l l o w i n g t a r n* a n d
c o n d i t i o n s|
1) U n i a t * L o t h' n r w i t * ( p a c i f i e d b y G a n e r s l i S p e c i f i c .
order , the e n t i r e production aholl be exported to
GCA a g a i n a t f r e e F o r e i g n C x c h a n g o ,
.
li) The unit a h a l l naintaln a nlnlnun value addition of
3S( o v e r a p e r i o d of 5 y e a r * ( OTA i n p u t e n o t t a k e n
ihto account ) .
i : j; 1 t ia noted that tha project envisage* reQulrenrnl
o f c a p i t e i g o o d a f o r fta , < 2 0 , 0 0 l a k h * I n c l u d i n g
i m p o r t e d e q u i p m e n t w o r t h At , 7 2 , 0 0 l e k h a' ( US 5 2 0 0 , 0001 .

Contd . . . P /2.
a
 101
49
P -3

REGISTERED WITH A /D

Govt, of India
Miistry of Commerce
FALTA EXPORT PROCESSING ZONE
2 ndMSO Building , 4 th Floor
Nizam Palace , Calcutta - 20

No. FEPZ /LIC /R -24/ 96/ 6624 Dated : 26 MAR 1997

To
Mr . R . P , Gupta
Cotton Street ,
Calcutta - 700 007

Sub : Proposal for setting up of a new unit at Falta Export

Processing Zone for processing Plastic Scrap for the
manufacture of Plastic /PVC Granules / Garbage bags /Films
etc.

Dear Sirs ,

I am directed to refer to your application dated 22.10. 96 a letter

dt . 24.1.97 and to inform that Govt , of India has approved your proposal for
setting up of a new unit in the Falta CPZ for manufacture and export of
Plastic /PVC Granules /Garbage bags / Films etc as per the projections given
below -

Item of Export Year EXPORT

Qty. ( MT ) (Thousand US )
(
15 8 , 000 2308.00
nd
2 12 , 000 3580.33
,
3 rd
4h
12 , 000
16 , 000
3580.33
4707.77
5th 16 , 000 4707.77
2. The approval is subject to the following terms and conditions -

Unless and otherwise specified by General & Specific

Order , the entire production shall be exported to GCA
against Free Foreign Exchange .

ii. The unit shall maintain a minimum value addition of 35%

over a period of 5 years ( DTA inputs not taken into
account).

iii. It is not that the project envisages requirement of capital

goods for Rs . 120.00 lakhs including imported equipments
worth Rs. 72.00 lakhs (us $ 200,000 ) .
 102
1

( 2 )

ivJ
.. .. . •. ... . .
The i m p o r t o f p i t i c e r o /w t a h o u l d c o n'f o r t h e

.. .. . . .. . .. . . .. . .. .
J c r l p t l o n /d « f l n i t i o n « u n d r t
s

..
* ) P I* t i c S c r p/ w i t c o n t i t u t e t h o f r c t J o n o f

. .
p i n t l e g nef t d b y v r i o u p i t i c p r o c o

.
.. . . . ... . . . .. .
o p r r t i o n o f t h o o f r a c t i o n gaif
p r o d u c t i o n' p r o e o i o f p i
h v not boon put to ny u
*
&a t e d I n t h e
tic In • plant, wSinh
lnu

* wh t o ver end

. . .. . . . . . .
uch » nd b termed 'V i r g i n o r n w m a t e r i a l w h i c h
c » n b r e c y c l e d i n t o v i a b l e c o m m o r c i * l p r o d u:tn

.. . . .
u lng t nd rd pl t t l c p r o c lng technique but
without involving »ny proc i t of cleaning uhneby

b)
affluent » r ganer ted
.
.. . . .
. .
... .
S u c h v i r g i n / n w p l « « t i c c r * p /w t » h l l b o p i i r « i t t o d
, ,
.,
.
for Inport in the fern of conpr
condition ) cut tap

.
d > film in cut
,
o f t ve to , flakoi powdnriii piece
of i r r e g u l a r h e p* ( n o t o x c o e d i n g t h o i l l 01' 3 * X 3 " )
.
c)
.
.
. ..•
. . . . . . . ..
A n y o t h r c t n q o r y o f n l * > t i c » o r « p /w * t » w h i c h t r r n o t
covar d b y t h d » c r i p t i o n /d o f i n i t i o n oivnn in.
.
. ..
e u b p r i ( ) a n d ( b ) boy a h 1 1 n o t o r d i n a r i l y b

v) Th
p mitt d
'unit hall maintain a aapdrata account for i t . activitis .
vi)
.
i n t h e FCPZ

t h a Ua t B e n g a l P o l l u t i o n C o n t r o l* B o a r d .
Tha u n i t w i l l h a v a t o o b t a i n a c l a a r a n c a c e r t i f i c a t e f r o .
vii)

.
You * r e t o e x e c u t e a L e g a l U n d e r t a k i n g w i t h t h i a o f f i c e
- -.
i n t e r m a o f p a r a 9 B o f CX Ifl p o l i c y . r o a d w i t h p a r a 1 T 0
.
o f Hand Book of P r o c d u r a 1 9 9 2 97
...
vlli)
.
The u n i t w i l l h a v e t o a u b m i t n o n t h l y p r o g r
.
report to
.
t h o D e v e l o p m e n t Comm'l r i o n e r , TCP ? I n d i c a t i n g t h i c i r o g r ...
. ..
of the implementation )

I n ceee t h e f i r m b a i o n g e t o n nRTP concern , y o u a n y u b m l t

ix )
.
. . . , . .
a c o p y o f t h a a p p l i c a t i o n t o t h a D e p a r t m e n t o f C t n f.i n y
A f f a i r , Naw O l h i f o r t h p u r p o e o f r e c o r d . ..
x)
and will automatically lap ..,
Th L a t t e r of A p p r o v a l i » v a l i d f o r o n e y e a r f r o ' h o d » t «
o f l t a' l t u a f o r commoncemant o f commercial p r o d u c t i o n
If tho application ( or oxtenalon
of validity alongwith d e t a i l of Implementation i not
. .
j ,
application
.
a u b a l 't t a d w i t h i n t h e p e r i o d of v a l i d i t y

..
*n d i f f o u n d i n c o r r e c t , t h a a m i » l i a b l e f o r
.
,
T h e a p p r o v a l 1 g e n e r a l l y b»e e d o n t h a d e t a i l f u r n l e h a d i n y o u r
rejection/
revocation
a, .
You a r e r e q u e e t e d t o p l e a B c o n f i r m t h o
eccrptence of the abovo
c o n d i t i o n! w i t h i n 45 d a y * f x o n t h « d a t a o f l a t u a
^
of th U lnt tnr . .
Youra f o L t h f u l l y t.

/
•

MM .. .
( U B DAO )
>,r ktfmtol OmvdMW
rvif(u
— — '*
 103

iv . The import of plastic scrap /waste should conform the

description/definition as under -

a. Plastic Scrap /waste constitute those fractions of plastic

generated by various plastic processing operations of those
fractions generated in the production process of plastics in a
plant , which have not been put to any use whatsoever and as
such andbe termed as Virgin or new material which can be
recycled into viable commercial products using standard
plastic processing techniques but without involving any
process of cleaning, whereby effluents are generated.

b. Such virgin/new plastic scrap /waste shall be permitted for

import in the forms of compressed, films in cut condition, cut
teps soft waste , flakes, powders , pieces , of irregular shape
(not exceeding the size of 3" x 3").

c. Any other category of plastic scrap / waste which are not

covered by the description/definition as giving in sub-paras ( a)
and (b) above shall not ordinarily be permitted.
v. The unit shall maintain a separate account for its activities in the
FEPZ.
vi. The unit will have to obtain a clearance certificate from from the
West Bengal Pollution Control Board.
vii. You are to execute a Legal Undertaking with this office in terms of
para 98 of Ex-IM policy read with para 178 of Hand Book of
Procedure 1992-97 ,
viii. The unit will have to submit monthly progress report to the
Development Commissioner, FEPZ indicating the progress of the
implementation.
ix . In case the firm belongs to an MRTP concern, you may submit a
copy of the application to the Department of Company Affairs, New
Delhi , for the purpose of record.
x. The Letter of Approval is valid for one year from the date of its issue
for commencement of commercial production and will automatically
lapses of the application for extension of validity along with details of
implementation is not submitted within the period of validity.
3. The approval is generally based on the details furnished in your
application and if found incorrect, the same is liable for rejection/revocation.
4. You are requested to please confirm the acceptance of the above
conditions within 45 days from the date of issue of this letter .

Yours faithfully
Sd/- Illegible
18.3. 97
Block Development Commissioner
FEPZ /Calcutta
 104

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Government of India

2nd
^
Iv njscry of Commerce & Industry
Economic 2ono
t&Mpjg 4th floor, Nizam Balenc
2! ,109456 Kbad, Kolkuta 700 ®
Tel.No.i WSiSWSaaMWJ; Fax: 2287W&62
-
m-2 V20 I 3/ 2 ?12-
F.No: TWL
^ (

. K e!
Si fr ?/
Datdd : 13.12S033

:
iiriyfiuiiaJng,

.
Sub" Renewal of LOP NdtBfiPZrUCVR-24/96/66SW4fltBd .2&03.1997

ofnatew a tg of plastic scrap or waste

>« meeting MpdSO dated
- -^Vflfapptoual fbnrecyOiflg of
iv vfclMity .oT
'
your LOP No.
teei; 01 , 12.3013 withthe same

r :
ctuco and •

MB**- . ; ..r
of Raw materials allowing a

^^ v*7 ty (M.T.)

FT TT -r
\ Lions :
•
.V. W\
r
‘1
^
2" iwfort of plastic
i

pity at the origihal Letter

type ofp'ldsdc vyoste/ Bcrap
tdr m td such ' type of scrap for
r
sesa *
r'epiwfcesMftg'tvitllirt

- .
vefjlous tflhattfc pttf.atcMl&g ppdil»it<irt8. 'Or those frootlons generated in the
.
prtwkdtfbn\ptocoss of plastics in a plant, Whlch -nave not been put to any use whatsoever and as
sudh' termed as vlrgift or new material tyhwh pan be recyolcd into viable
bu
'
Sudh-viagJny pew
^ lasflGsesupAvflsio shttSl'&WpermLtaetd ft> r ftnport in the following forms

!
 105

Government of India
Ministry of Commerce & Industry
Falta Special Economic Zone
2nd MSO Building 4th floor, Nizam Palace
-
234/4, AJC Bose Road, Kollcata 700 020
-
Tel No. 2287 2263/7923/4092; Fax 2287 3362 -
-
F. No. FEPZ/LIC/R 24/2013/2742 Date : 13.12.2013

To
.
M/s Bavaria Poly Pvt Ltd. .
114/5, Hazra Road,
Mangal Murty Building
Kolkata - 700026 .
. -
Sub : Renewal of LOP No FEPZ/UC/R 24/96/6624 dated 26.03.1997

Sir,
On promulgation of now policy on units in SEZ carrying on re-cycling of
plastic scrap or waste communicated vide letter no. C6/ 10/2009 - SEZ dated
17.09.2013 BOA in its meeting No. 60 dated 08.11.2013 has granted in principle
approval for renewal of validity of letter of approval for recycling of Plastic Waste /
Scrap. Accordingly it has been decided to extend the validity of your LOP No.
-
FEPZ/LIC/R 24/96/6624 dated 26.03.1997 for a further period of 5 years w e.f .
01.11.2013 with the same items of manufacture and capacity of production and import
Quantity of Raw materials allowing a maximum of 5 % wastage as follows :

Item of manufacture/ export Exports

..
Quantity (M T )

Plastic / PVC Granules / Garbage 16000

bags/Films etc .
However the approval is subject to the following terms and conditions.
i) Conditions for import of plastic waste / scrap : Import of plastic waste/ scrap
shall be permitted only as per the approved capacity of the original letter of Approval
dated 26.03.1997 issued to the SEZ unit. Further the type of plastic waste/carat for
which they have the necessary plant and machinery installed for reprocessing within
their approved capacity in the letter of Approval issued to them.

ii) Description of Plastic Scrap : the description / definition of the plastic

waste/scrap for this purpose would be; plastic scrap/waste constitute those fractions of
plastic generated by various plastic processing operations or those fractions generated
in the production process of plastics in a plant, which have not been put to any use
whatsoever and as such can be termed as virgin or new material which can be recycled
into viable commercial products using standard plastic processing techniques but
without involving any process of cleaning, whereby effluents are generated .

Such virgin/new Plastic scrap/waste shall be permitted for import in the following forms
 106

/ .
i e. compressed, films hi out oonditlon, cut tape soft waste, flakes, powders, pieces of irregular
.
shape However, PfeT bottle waste/scrap shell continue to he freely importable as hitherto .
Any other category of plastic sprap/waate not covered by the
desccipdon/defmition as above ah01.$tw be permitted for import into SEZ

(llij) Each consignment of plastic waste/scrap •imported by unittshall be accompanied with a

certificate from the factory in which ft was generated to the effect that it conforms to the
-
dejorlplion/defimtion as given in sub papag/aph (ii) above. The Importer of the plastic
waste/scrap wouldlalso be required to furnish a decte Slor) fo he Development Commissioner at the
^ ^ orted by him and for ‘whioh
-
$s given iniBub pautgrapii (II)
on and htti not been put to

®£
: $5l * . per tbe Water (Prevention & Control of dilution) Act,1974 and the AiKPf «v ntlon =
^
oridControl of $<$iutibn ) Act,1581, plnatio processing vipijts are required to obtain Consent to
Establish and Consent to Operate frpm the State Pollution.Cdrihol Board ooncetued.
w

PoVttsts under tjio Bnvllt«BH«a Ail. IS?,6 for committing offences

,
loading, to damage of environment and tncreaio
-
wlhvfil(rpe from time to time, wotidd h£rtt fert% ®i6 coi|- ^ ^^-
qUutiion ix!, the country as modified
« ent authority ,
^ -
(v () As pqr.the Hazardous Waste (Measurement Handling and!r
- t
4 thVaforBsald

.n
m
VVl
,
shtat be
"
/
plastic wastes
Sttpjeotod to SPfft
-
nported pynsigmnents of suoh plastic
samples SEZ/Customs .

-* %
'
t
authoritiesCshpjbfpt- this- jfrow a . sarbJ j L
nearest laboratory/officc
t) or Central Revenue
SOT Ifred that suo,h imported
-
Dy naragcaph(i|) above.

t»4 *>- om
-
V t

* * TralHe In force--fcfem tte 'ie tinip, would

sjji fis^ dsjfpftvoloproefet BegulatW ^ife # ®.
%^
Bsfe ti Poroi 'gn , as
- ' - also apply and action as per
Xj
pt /
^. ^
tv
& ,
^
) , 9 dhai1 >e taken by the competent
*
:
f.\ .
r :
T i
^ ma' inoludijng
iwkfor tids purpose.
positive Net
jjswSptiUlesif &flQS, per provisions

(X) T& .enaufq hat plastic reprocessing uiiits in SEZ fulls! their export obligations, in addition to
^ -
meeting their blpE obligation, all such units vwbuld be required to ensure that certain minimum
-
percentage of thermit!s annual turnover is pty lly exported out of the country The minimum
^ .
- ^'
physical expor‘tfi\c cl5 to be achieved ' by iqdh a unit on a graduated 'iipward scale, us u
percentage biB tlm'unit s total turnover Ispris&wbedus under:
 107

i.e. compressed films in cut condition, cut tape soft waste, flakes, powders pieces of irregular
shape,
however PET bottle wastc/scrap shall continue to be freely importable as hitherto.

Any other category of plastic scrap/ waste not covered by the description / definition
as above shall
not ordinarily be permitted for impart into SEZ.
iii) Each consignment of plastic waste/scrap imparted by unit shall be accompanied with
certificate from die factory in which in was generated to the effect that it conforms to
a
the description /
definition as given in sub - paragraphs (ii) above, the importe by him and for which clearanc
being sought, strictly conforms to the description / definition as given in sub paragraph e is
- (ii) above
previous use, whatsoever . -
and that it is free from any kind of toxic/non toxic contamination and has not been put
to any

iv) As per tire Water (Prevention & Control of Pollution) Act, 1974 and the Ari (Preventio
n and
control of Pollution) Act, 1981, plastic processing units are required to obtain consent to
establish and
consent to Operate from the state pollution control Board concerned.
v) -
In case of mis declaration regarding the material being free from any toxic/hnzardou
substances by the importer, action as per laws of ministry of Environment & Forests s
applicable under
.
the Environment (Protection) Act 1986 for committing offences leading to damage of
environment
and increase in Pollution in the coutry as modified and in force from time to time,
would he taken by
the competent authority.
vi) As per the Hazardous Waste (Measurement. Handling and Trans boundary
- Movem )
Rules 2008 solid plastic waste can be imported into the country only with the permission ent
Ministry of Environment and forests as it is listed in schedule in (Part B) of
of the
the aforesaid rules, all
plastic processing units are required to conform to the said Rules.

v) -
hi case of mis declaration regarding the material being free from any toxic/
substances by the importer, action as per laws of ministry of Environment &
hazardous
Forests applicable under
.
the Environment (Protection) Act 1986 for committing offence leading to damage of
environment
and increase in Pollution in the country as modified and in force from time to time, would
by the competent authority. he taken

vi) As per tire Hazardous Waste (Measurement Handling and Trans - boundary Moveme
Rules 2008 , solid plastic waste can be imported into the country only with nt)
the permission
ministry of environment and forests as it is listed in schedule in (Part B) of the aforesaid of the
rules. All
plastic processing units are required to conform to the said Rules .
vii) Before the clearance of the plastic waste/scrap, all imported consignments of such plastic
.
waster/scrap shall be subjected to scrutiny and testing of samples SEZ / customs authoriti
es shall for
this purpose draw a sample and send tire same to the nearest laboratory / office of the central
institute
of plastic Engineering & Technology (CIPIT) or Central Revenue Control labouratory with
having the same analyzed and verified that such imported consignments are in conform
a view to
ity with the
-
description / definition as given in sub paragraph (ii) above.

viii) For any other mis-declaration, laws formulated by the directorate General
as in force from time to time, would also apply and action as per Foreign Trade of Foreign Trade,
(Development &
Regulation) Act, 1992, shall be taken by the competent authority.

ix) The units are required to fulfill the export obligation criteria including positive
Exchange (NFE) earnings as provided in Rule 53 of SEZ Rules, 2006, Net Foreign
per provisions of this Policy,
No broad banding of unrelated products shall be allowed for this purpose.
x) To ensure that plastic reprocessing units in SEZ fulfil their export obligatio ,
ns in addition to
meeting their NFE obligation, all such units would be required
to ensure that certain minimum
physical export levels to be achieved by such a unit on a graduated
upward scale, as a percentage of
the units total turnover is prescribed as under :
 108

Pemod Minimum Physical Export

Obligation
At the end of 2" Year
* Net lei*than 4$% of the total annual
turnover

At the end of 4th year Hot less than 80% of the total
annual turnover
At the end of 5 th year 100% pf the total annual turnover

'

-
&2pryear, the unit vuiB be required to continue to physically export 100% of their annual
K&Apy -violation of the above prescribed Minimum Physical Export Obligation at the
Sr4, 4 .and 5°’ years would lead to Imposition of penalty and cancellation of the unit ' s
iflEBvT&e authorised operations ahull be restricted to carry out the business of recycling of
ptastib. No Trading activity is permissible under any circumstances.

<&i) AH ‘Applicable laws, rules, reffl&ttipws etc., parfpiaing to environmental and other areas, as
h l#o stjh5. y. o.ompUad with by all units in SE7s carrying on
,

plastic scrapv'oswaSte.
3 8 &
^
(xlip Compliance with parameters for import of plastic waatoXscrap and other regulatory
requirements ns speoifled in this instruction and applicable tltKjpgh various legal provisions, as
amended from time to time shall be kept in view by the Board of Approval while considering Letter

to ;
m jm
~
'
recycling of . plastic scrap or
this policy arid would be

( lv5 As, provided under

* Rule S3 df the SjSS, R,ui*i>if -a Uirit dqes
' not achieve positive NFE
- ^- ^
abide by any ofjthe terms an , jMtons tDfSl\e' LoA or Bond cum Legal
fails to - -
<c?

^
Without prejudice to,.the aotlop'.mt.'toM®
gfc aid Umtslj# |
^ le r< pi .
^ ^ ^^^ ^
-W(ibn any otlterlaw for the time
fe«?ttolSlons of the Foreign 'trade
^ -
^ a«0H as fep' capcollation of Its LoA as per

( xV) This Policy would supersede all instructions /circulars Issued earlier in this regard
on thlsaubjcot .
ns of DQFT Public
mwPFfrr V
-
LOP W iH tdso be govcapetl by relevant Notifications/Instructions issued
1

- &en*$y ^
^ su ( by the Ministry of Cdinmerce and Industry , New Delhi or any other authority
cofupetent io issue any instructions in the matter.

'5 ...

i
 109

Period Minimum Physical Export Obligation

At the end of 2“ Year
At the end of 4* year
At the end of SU1 year
Not less than 40 % of the total annual
. turnover
Not less than 80 % of the total annual
turnover
100% of the total annual turnover

“
After the 5 ' 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, 4U> and 5th years would lead to imposition of penalty and cancellation of the
unit’s LOP. The authorized operations shall be restricted to carry out the business of
recycling of plastic. No Trading activity is permissible under any circumstances.

xi) All applicable laws, rules, regulations etc. pertaining to environmental and other
areas, as amended from time to time, shall be strictly complied with the all untis in SE7s
carrying on recycling of plastic scrap or waste.

xii) Compliance with parameters for imprt of plastic waste/scrap and other regulatory
requirements as specified in this instruction and applicable through various legal provisions,
as amended from time to time shall be kept in view by the Board of Approval while
.
considering letter of Approval (LoA) renewal cases etc relating to units in SEZs carrying on
recycling of plastic scrap or waste.

xiii) The validity of LOAs of existing units in SEZs carrying on recycling of plastic
scrap or waste would henceforth be governed by the provisions of this policy and would be
appropriately amended / renewed as per the terms of this policy .
xiv) As provided under Rule 53 of the SEZ, Rules if a Unit does not achieve positive
NFE Earning or fails to abide by any of the terms and conditions of the LOA or Bond -
cum legal Undertaking, without prejudice to the action that my be taken under any other law
for the time being n force, the said units shall be liable for penal action under the provisons
of the foreign trade (Development and Regulation) Act. 1992 as well as liable for
cancellation of its LoAas per Provisions of the SEZ Act .
xv) This policy would supersede all instructions/circulars issued earlier in this regard on
this subject.
xvi) Import of Plastic waste/scrap shall be strictly governed by the provisions of DGFT
public notice No. 392/97 dated 01.01.1997 as amended.

xvii) The LOP will also be governed by relevant Notification / Instructions issued
subsequently by the Ministry of Commerce and Industry, New Delhi or any other authority
competent to issue any instructions in the matter .
 110

7
/
w"‘e 0 above terms & condition

z!i -
to execute a froahr JBaadiCuw Logal Undertaking .nftlth this office in terms of para

Yours faithfully,

(Satyaji( Biswas) l l
Assistant Development commissioner
For Development Commissioner

&
M
'
•1
^% eqifted OfflqtfiJfcltom

Wthisizy Bhavan,
^
.
(3JZonpt
^ace
;<Falta SEZ

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*

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 111
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xviii) You arc requested to please confirm the acceptance of the above terms &
conditions
within 7 days for the date of issue of this letter.

xix) You are to execute a fresh Bond cum Legal Undertaking with this office in terms of
para 22 of SEZ Rules, 2006.
Yours faithfully,
-
Sd/ Illegible
(Satyajit Biswas)
Assistant Development commissioner
For Development Commissioner
Copy to :
1. Shri A. Guha Specified Office, Falta SEZ,

2. Sri Sanjeet, Singh, Director, SEZ Division, Ministry of Commerce, Govt, of India
Udyog Bhavan, New Delhi.

3. Zone Office, Falta SEZ.

 112

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Page 1 of 1
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Secretary Department of Commerce
Chairman
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Member
(а )

(3)
’
Member, CBEC
Member, IT, CBDT
Member VS
(4 ) Joint Secretary ( Banking DlvUlon), Department of Economic Affaire
, MlnUtry of Finance
Member
/ (3) Joint Secretary (9EZ), Department of Commerce
Member
(б) Joint Secretary , DIPP
Member

1 (7) Joint Secretaty, Ministry of Sdcnce ood Technology

(8) Joint Secretary, Ministry of Small Scale Industries and Agro and Rural Industrios

( 9) Joint Secretary, Ministry of Home Affairs

Member
Member
Membar
00 ) Joint Secretary, Ministry of Dofence
Member
(n ) ’ Joint Secretary, Minlitiy of Environment «ad Forests

(19 ) Joint Secretaiy, Ministry of Law snd Justice

Member
Member
(13) Joint Secretary, Ministry of Overseas Indian Affairs
Member
(14 ) Joint Secretary, Ministry of Urban Development
Member
(15) A nominee of the State Government concerned

(16 ) Director Central of Foreign Trade or his nominee

Member,
Member
(17) Development Commissioner concerned
Member
(18) A professor in the Indian Institute of Management or the Indian Institute of Foreign Trade
Member Secretary
(19) Director or Deputy Sceury , MlnUtry of Commerce and Industry, Department of Commerce

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 113

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*b* Court. Appal

NO.C.6/10/2009- SEZ
Government of India
Ministry of Commerce & Industry
Department of Commerce
(SEZ Division)

Udyog Bhawan , New Delhi

To , ^
Dated the February , 2013

1. All Ministries/Departments of Government of India

2. All Chief Secretaries of State Governments
.
3 All Zonal Development Commissioner
4 . EPCES

Subject: Draft Policy on Units in Special Economic Zones ( SEZs) carrying on

recycling of plastic scrap or waste - regarding.

Sir /Madam .
I am directed to circulate a "Draft policy on Units in Special Economic
Zones (SEZs) carrying on recycling of plastic scrap or waste " and invite
comments/ suggestions on the same In order to finalize the Policy on Plastic
Recycling Units in SEZs.

2. It is requested that your comments on the Draft Policy may kindly be

sent to this Department within 15 days .

Enel. As above.
faithfully ,

" /Sanjeet Singh)

/ Director
I el.011-2306 2109
E-mail: sanjeot@nic in .
.
WebsltQ -www sezlndla.n .in
 114

Own Pvllecy on unit* In SEZs carrying on

i plastic scrap nr wash; Jan 2013
recycling of

Subject: Policy on units in SEZs carrying on recycling of plastic

scrap or waste

In terms of Section 5 of the SEZ Act, 2005, the main objectives of the SEZ
scheme arc:
( i ) generation of additional economic activity
( ii ) promotion of exports of goods and services
( iii ) promotion of investment from domestic and foreign sources
( iv ) creation of employment opportunities
( v ) development of infrastructure facilities

The SEZs being set up under the SEZ Act , 2005 and the units being
established therein are established towards the achievement of the above objectives.
This yardstick applies equally to the plastics recycling units set up in SEZs. The
matrix of fiscal benefits, duty concessions as well as obligations envisaged in the
SEZ Act, 2005 and Rules framed thereunder are equally applicable to the units in
SEZs carrying on recycling of plastic scrap or waste. Additional safeguards in
respect of plastics recycling units have been provided by Rule 18(4 ) of the SEZ
Rules, 2006, which states no proposal shall be considered for: -
(a) Recycling of plastic scrap or waste:
Provided that extension of Letted of Approval for an existing Unit shall be
decided by the Board;

lb) 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 to the existing Units;

(e) 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:
Provided that extension of Letter of Approval for an existing Unit shall be
decided by the Board" .

Keeping in view the aforesaid provisions of the SEZ Act and Rules and inputs
received from the various stakeholders, the following policy is being prescribed to
be followed by the units in SEZs carrying on recycling of plastic scrap or waste.

(i ) Conditions for import of plastic waste/scrap: Import of plastic waste/scrap

shall be permitted only as per the approved capacity of the Letter of Approval
issued to an SEZ unit. Further the type of plastic waste/scrap allowed for
import for such units in SEZs would be restricted to such type of scrap for
which they have the necessary plant and machinery installed for reprocessing
within their approved capacity in the Letter of Approval issued to them.

1
e
.,
Zv «
/
I
 115

Draft Pulley
•" unltaicrep
recycling of pluUc
In VtZ* Karryln * un
nr wute Jin 2013
However, PET bottle waste/scrap shall continue to be freely importable as
hitherto.
( ii ) Description of Plastic Scrap : The description/definition of the plastic
waste/scrap for this purpose would be: “Plastic scrap/ waste constitute those
fractions of plastics generated by various plastic processing operations or
those fractions generated in the production process of plastics in a plant , which
have not been put to any use whatsoever and as such can be termed as virgin
or new material which can be recycled into viable commercial products using
standard plastic processing techniques but without involving any process of
cleaning, whereby effluents are generated."

Such virgin/ new Plastic scrap/waste shall be permitted for import in the
..
following forms i e compressed, films in cut condition, cut tape soft waste,
flakes, powders, pieces of irregular shape ( not exceeding the size of 3" x 3"),

Any other category of plastic sorap/waste not covered by the

description / defmition as above shall not ordinarily be permitted for import into
SEZ.

( iii ) Procedure to be followed for verification of documents prior to clearing

-
the consignment in SEZ Each consignment of plastio wastc/scrap imported
by unit shall be accompanied with a certificate from the factory in which it
was generated to the effect that it conforms to the description/defmition as
given in sub paragraph (ii) above. The importer of the plastic waste/scrap
-
would also be required to furnish a declaration to the Customs authorities /
Development Commissioner at the time of clearance of goods, certifying that
the plastic wastc/scrap imported by him and for which clearance is being
sought, strictly conforms to the description/defmition as given in sub -
paragraph ( ii) above and that it is free from any kind of toxic/non toxic
contamination and has not been put to any previous use, whatsoever.
-
. .
( iv ) As per the Water (Prevention & Control of Pollution ) Act 1974 and the Air
.
( Prevention and Control of Pollution) Act 1991, plastic processing units are
required to obtain Consent to Establish and Consent to Operate from the State
Pollution Control Board concerned.
-
( v ) In case of mis declaration regarding the material being free from any
toxic/hazardous substances by the importer, action as per laws of Ministry of
Environment & Forests applicable under the Environment (Protection ) Act ,
1986 for committing offences leading to damage of environment and increase
in pollution in the country , as modified and in force from time to time, would
be taken by the competent authority.
(vi) As per the Hazardous Waste ( Measurement, Handling and Trans boundary -
Movement) Rules, 2008, solid plastic waste can be imported into the country
only with the permission of the Ministry of Environment and Forests as it is
listed in Schedule III ( Part B) of the aforesaid rules. All plastic processing
.
units arc required to conform to the said Rules
( vii ) Before the clearance of the plastic waste/scrap, all imported consignments of
such plastic waste/scrap' shall be subjected to scrutiny and testing of samples.
SEZ/Customs authorities shall for this purpose draw a sample qntfrsend lhc - =-|
<Prt2A-<‘

; --
1 2

!
 116

mull fulky on unim in SEto; Urry ingun

rwcydms of lcrsip nr wnm Inn 2019

same to the nearest laboratory/Offioe of the* Central Institute of Plastic

Engineering & Technology (C1PET) or Customs Laboratories with a view to
having the same analysed and verified that such imported consignments are in
-
conformity with the description/definition as given in sub paragruph(ii ) above.
( viii ) For any other mis-declaration, laws formulated by the Directorate General of
Foreign Trade, as in force from time to time, would also apply and action as
per Foreign Trade (Development & Regulation ) Act, 1992, shall be taken by
the competent authority .
(ix) The units should fulfil the export obligation criteria including NFE as per
provisions of this Policy by physically exporting those products which are
made out of imported plastic waste/scarp. No broad banding of unrelated
products shall be allowed for this purpose.
( x ) To ensure that plastic reprocessing units in SEZ fulfil their export obligations,
the sale to domestic tariff area ( DTA ) by such units will be restricted to 50%
of the FOB value of the goods physically exported by the SEZ unit , computed
on an annual basis and would include sales made to DTA under Rule 53A of
.
the SEZ Rules, 2006, directly or indirectly
(xi) All such units would be required to ensure that after a period of 6 years from
the issuance of LOP under this policy hundred percent of the production of
.
such units is physical exported out of the country No part of the production
would be permitted to be sold in the Domestic Tariff Area after a period of 6
years .
.
( xii ) All applicable laws, rules, regulations etc , pertaining to environmental and
other areas, os amended from time to time, shall be strictly complied with by
all units in SEZs carrying on recycling of plastic scrap or waste
(xiii) Compliance with parameters for import of plastic waste/scrap and other
regulatory requirements as specified in this instruction and applicable through
various legal provisions, as amended from time to time shall be kept in view
by the Board of Approval while considering LoA renewal cases etc., relating
to units in SEZs carrying on recycling of plastic scrap or waste.
(xiv ) This Policy would supersede all instructions /circulars issued earlier in this
regard on this subject. The validity of LOAs of existing units in SEZs carrying
on recycling of plastic scrap or waste would henceforth be governed by the
provisions of this policy and would be appropriately amended / renewed as per
the terms of this policy.
( xv ) The matter relating to setting up of new plastics processing units may be
considered only after the mechanism being proposed for the existing units is
implemented and reviewed at a future date for its efficacy.

!
 117

sAafiwuns -

-
No. C.6/ T0 / 2 Q09 SEZ
Government 'of India
Min tsrry oi Commerce 8t Industry
Department oPCommerce
(SEiZ Division)

Udyog:Shawn t)< WeW Qelhl 1IfflO?

.
Dated' 'ITSeptember, 2013
1

-
-
Subject; Policy on unIts lH SEZS carr>dTigon 'mcycUng, i>fplustlc scrap or waste .
«
In terms of Section 5 of the SSZAcc, ZBOS, tha «* Jh d
are; ^ dtlyea of the J0®is»heme

( I) generation of additional economic activity

( II) promotion of exports of gootlsand -servlces
( III ) promotion of Investment from domestic ,and fotelgft sources
( Iv) creation of employment opportunities
( v) development of Infrastructure facilities

The SEZs being set up under CheSEZ Act* 2005 and the units being established
-
therein are established towards theachievewtent of the above obiBCttves This yardstick .
applies equally to the plastics. recycling qijdts eat up 1» 'The, matrix cf lflscal
benefits, duty concessions as well eS ' OMlga.UQt'ts uiwtaug d An H-ur'SEZ Act, HMS and
^
Rules framed thereunder ace equally' applicable^ to. the. males tin .Sl32s - Qti
recycling of plastic scrap or waste.AddiSon«l sutaguwdsfljl
units have been provided by Rule 18(4j) «>f lijeSEZ Rules, "2006, Which states no proposal
'

shall bo considered for:-

(a ) Recycling of plostlcscvapxir waste:
- -
Provided Chat extension tifietter of Approval far an existing tfufb shallbe decided
by the Board;
( b) Enhancement of the approved Import quantum of plastic waste and scrap
beyond the average annual Import Quantum of the unit slnae Its. commencement of
operation to the existing Units;
(c) -
Reprocessing of garments or used clothing or secondary textiles materials
and other recyclable texttotmatsudjal* Dm cUppihg or rtigs o'r Ipd fml' WIpers dr
shoddy wool or yarn or binahfteht skawlst ' ^
Provided that extension of hitter ofApproval fdr an exLftlpgltlalt shall be decided
by the Board ",

Keeping In view the aforesakUpwvUlons of the SEZ Ant and Rules and inputs
received from the various stakeholders, the foOowJbg 'polidy ii ' bOing prescribed to be
followed by the units In SEZs carrying on. necyeLtrig ofplasdetscitap orwaste .

•< r .Sri
• la paragraph .

•«-
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Oil

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1
 118
Tjfc eopy

63

-
No . C.6 / 10 / 2009 SEZ
Government of India
Ministry of Commerce & Industry

Department of Commerce
(SEZ Division )

-
Udyog Bhawan , New Delhi 110107

Dated : 17th September , 2013

Subject : Policy on units in SEZs carrying on recycling of plastic scrap or waste

In terms of Section 5 of the SEZ Act , 2005, the main objectives of the Sex Scheme
are :

(i ) generation of additional economic activity

(ii) promotion of exports ol goods and services
( ijilpromotionoTinvesiment Irom domestic and foreign sources
(iv )creation of employment opportunities
(v) development of infrastructure facilities

The SEZs being set up under the SEZ Act, 2005 and the units being established
therein are established towards the achievement of the above objectives. This yardstick
applies equally lo tile plastics recycling units set up in SEZs. The matrix of fiscal
benefits, duty concessions as well as obligations envisaged in the SEZ Ac, 2005 and
Rules framed thereunder are equally applicable to the units in SEZs carrying on
recycling of plastic scrap or waste. Additional safeguards in respect of plastics recycling
units have been provided by Rule 18(4) of the SEZ Rules , 2006 , which states no
proposal shall be considered for

(a ) Recycling of plastic scrap or waste:

Provided that extension of Letter of Approval for an existing Unit shall be decided
by tlie Board;

( b) Enhancement of the approval impart quantum of plastic waste and scrap

beyond the average annual import quantum of the unit since its commencement
of operation to the existing Units;

(c ) 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 yam or blankets or shawls;

Provided that extension of Letter of Approval for an existing Unit shall be decided
by the Board".

Keeping in view the aforesaid provisions of the SEZ Act and Rules and inputs i
received from the various stakeholders, the following policy is being prescribed to be 1
followed by the units in SEZs carrying on recycling of plastic scrap or waste.
 119

(0 Conditions for Import df plastic waste/scrap: Import of plastic waste/scrap

shall be permitted only as psr the approved capacity of dho Letter of Approval
issued to a SEZ unit FurtterthetSpeofplasxte waste/ iibrap'ajtgiwed for lrapontfor .
.
such units In SEZs would be Restrictedto sudhwpa Of solan ifjt ytfhleh theylfape
-
the necessary plant and tnaefehMiy Installed for reprocessing within their
approved capacity In the Letter of Approval , Issuedto the/n.
[ II ) Description of Plastic. Scrap : The dcscrlption/dafinition of the plastic
-
waste/ scrap for this purpose would be; “Plastic Scrap/ waste constitute those
fractions of plastics generated by"various pipstic processing operations or those ,

fractions generated in the production,process ofplasticstaaplhntj whiahhave not

been put to any use whatsoever and as such can: be. termed as virgin or new
-
material which can be recycled Into viable commercial products using standard
plastic processing techniques but without Involving any process of cleaning
whereby effluents are -generated " .
.. .
Such virgin / new Plastic sewp/waste shad ’be powjjviWed fpr Import In the
following forms l c compressed , :£tlms Inftuteondiita, cutJapE soft vyustfc.flokes,
powders, pieces of Irregular shape -
However, PET bottle waste/scrap shall continue to be freely Importable as
hitherto.
Any other category of plastic scrap/waste not covered by the
description / definition as. above shall not ordinarily ha prirvnttxed far import into
SEZ .
( ill ) Procedure to be followed for verlflcataoo of/docuiTvwitSiprior to.cloaring the
-
consignment In SEZ Each consignment ,p'fpiwtlc. wasto/scrap Irapomd by unit
-
shall be accompanied -with a wtl/iWitB: from 'the factorydn whfch it was gan«ratad
Co Che effecc chac Ic conforms Co the deeeHpSUin'/ daaulttaB: as given in sub-
.
.
paragraph ( II ) above The Importer Of the plastic -w&ste/scrap wooid also be
required to furnish a dBclaraijem .to the Development Commissioner abtha time ,of
'
clearance of goods, certifying that the plastic waste/acrap Imported toy him and for

- --
which clearance is being sought, strictly conforms to the descrlptlon/deflnltion as
given In sub paragraph {(L) above and that It Is '-free from .any hind of toxio/ non -
.
toxic contamination and has wit liften pRiaj a;ny>Ri'ftvlflpf \tg& whatsoever .
( iv) As per the Water ( PraventjQft & Control of 'fliUttttofrl lAdV 1974 and tire- Air
, .
( Prevention and Control Of PolfcJStoa) Act H84 plastic, processing Halts ar.e -
- .
required to obtain Consent to Establish and Consent to' Operate from the State
-
-- -
Pollution Control Board cQncemqd
-
( v ) In case , of mls daolaration regarding tta material being free from ajiy ,

toxic/hazardous substances, by the Importer, action as per laws of Ministry of -

Environment & Porestgagplicable under the Envtoonttmnt (Protection) Act, 1986 -
for committing offences leading to damage of environment and Increase , In

2
 120

pollution In the country, as modified end In force from time to time, would be
taken by the competent authority .
(vl) As per the Hazardous Waste (Measurement, Haculltng and Trans boundary
)
Movement Rules , 2008 .
solid plastic waste tott be Unpowsaf Into the1countjy only
'
-
with the permission of the Ministry of Environment and Porests ns It Is listed in
.
Schedule 111 ( Part B) of Che aforesaid rules All plastic processing Units are required
to conform to the said Rules .
( vll ) Before the clearance of the plastic waste /scrap, all (mpoctcdcansfgntneuts of such
plastic waste /scrap shall bo subjected to scnutluy and' testing of samples.
-
SEZ/ Customs authorities shall for this puw'lwe draw a sample and send the same
to the nearest laboratory/ offlco of the Ceiueal InsttOute ofi Rlastlc Engineering &
.
Technology ( Cl PET) or. Centrat Revonuc Control Laboratory with a view to having
.
the same analysed and vedllecLchat su*h Imported consignments are In conformity

-
(vill) For any other mls docUrotlOh,
* '

-
with the. descrlptlon / defltitcl©n « igi.ven ln sub p » ragraph(H) above
Cor «H4»t«d. tey the Diractors to Qeneral of
.,
Foreign Trade, as in force from dwetellm WftuJialM. awly ' add TacliOip aa p,er
,
-
Foreign Trade ( Development fit Regulation) Act; 1982 shaii be taken by the
competent authority - -
.-
fix) The units are required tofalflUthe export obligation criteria Includlng POsitive Net
Foreign Exchange ( NEE) earnings as provided In Rtlle. SJ ofSEZ Rules, 2006 per -
. -
provisions of this Policy No broad banding of unrelated .products, shalFbe. allowed
for this purpose.
(x ) To ensure that plastic reprocessing units In SEZ fulfill their export obligations In
addition to meeting their rtFE obligation, all such units would be required to
.
--
ensure that certain minimum,percentage of the unlde annual turnover Is physically
exported out of th» country. The minlnuiimptiysfcal export lovol to bo achieved by

-
'
*
such a unit on a graduated upward, facie, «a « pot ceotaga at the unldi total
turnover Is prescribed as tftuftw i '

Period
At the end of 2lld year
At tlte end of 4» yoar
:Ntpir
Not less thautlBOk oMfhB' total anrmal .turnover
JWJ
^naUadttorjTiQvet-
At the end of S'1' year

The unit will be required to continue to physically export 100% of their annual
turnover, thereafter .
(xl ) All applicable laws, rules, regulations etc., pertaining to environmental and other
.
areas, as amended frotn . time to time, shall be strictly compiled with by all units In
S EZs carry!ng.on recycling#/ plastic scKtfw waste
( xil) Compliance with parameters 'for Import of plasths waste/scrap and other
- «
regulatory requirements is «£» ii)»d ia. thls ift&tFUBliqp mid applicable ’through
various legal provisions, a&imcutftetflflftfo -ftoa UtaHfb&all be kept in view by the
- --
Board of Approval whllfrconsIdBrifig fattar af AppcavUlXIiaA) renewal cases etc,,
'

relating to unltsln SEZJ cajsyltfgon ne«yding of -plas titscrap or waste.

-
3
 121

Pollution in the country , aa modified and in force from time to time ,

taken by the competent authority. would be

(vi) As per the Hazardous Waste (Measurement Handling and

Trans- boundaiy
Movement ) Rules, 2008 , Solid plastic waste can be imported into the
only with the permission of the Ministry of Environment country .
and Forests as it 'is
.
listed in Schedule II ( PartB) of the aforesaid rules All plastic
processing units
are required to conform to the said Rules .
( vii) Before the clearance of the plastic waste scrap , all
/ imported consignments
of such plastic waste / scrap shall be subjected to scrutiny and
samples.SEZ / Customs authorities shall for this purpose draw testing of
a sample and
send the same to the nearest laboratory / office of the Central
Plastic Engineering & Technology ( CIPET) or Central Revenue
Institute of
Laboratory with a view to having the same analysed and Control
verified that such
imported consignments are in conformity with the description
/ definition as
-
given in sub paragraph ( ii) above .

(viii) Kor any other mis- declaration , laws formulated by the Directorate
Foreign Trade , as in force from time to time would also apply General of
and action as
per Foreign Trade (Development & Regulation ) Act , 1992 , shall be
taken by
the competent authority .
(ix) The units are required to fulfill the export obligation criteria including
positive Net Foreign Exchange ( NEE) earnings as provided in Rule 53 of
SEZ
.
Rules , 2006, per provisions ‘m the Policy No broad banding of unrelated
products shall be allowed for this purpose.

(x) To ensure that plastic reprocessing units in SEZ fulfill their export
obligations , in addition tomeeting their NEF j obligation , all such units

annual turnover is physically

' ^ ^
would be required - ta tSlSf ithat . certain minimum percentage of the units
-1 exported out of the country . The minimum
physical export levilibh^be'achieved by such a unit ort a graduated upward
/
/

scale , as a percentage of the unit’s total turnover is prescribed as under :

Period Minimum Physical Export Obligation

At the end of 2 nd year
At the end of 4th year
At the end of 5th year
Not less than 40% of the total annual
turnover
Not less than 80% of the. total annual
turnover
100% of the total annual turnover

,
/
The unit will be required to continue to
annual turnover , thereafter ,
physically export. 100% of their

(xi ) All applicable laws , rules, regulations etc. , pertaining to environmental and
other areas, as amended from time to time , shall be strictly complied with by
all units in SEZs carrying on recycling of plastic scrap or waste .

fifii) Compliance with parameters for import of plastic waste / scrap and other
regulatory requirements as specified in this instruction and applicable
through various legal provisions, as amended from time to time shall be kept
in view by the Board of Approval while considering letter of Approval ( LoA )
.
renewal cases etc , relating to units in SEZs carrying on recycling of plastic
scrap or waste.

, 3
 122

*<

-
( xlli ) Thu validity of LoAsof existing units in SEZs carrying on recycling of plastic ssnip
or waste would henceforth be governed by the provisions of this policy and would
be appropriately amended / renewed as per the terms of this policy .
( xiv ) As provided under Rule £ 3 of the S8Z Rules If a Unit does not achieve positive
-
NI E Earning or falls to abide by any of thetarmS'Sijd cwdildons of che LoA or
’
- - ,
Bond cum Legal Undertaking Without prejudice to the Jitdlqn thut rnaybo token
under -
other law for the time belngin force, tha.satd llnitishall be liable for
any
penal action under the provisions of the Rojrelgo IPradc .(Development and '

provisions of the'SEZ Act . -

Regulation) Act, 1992 os well as liable for canCdURtltu) Of Its Lo'A as per

( xv ) This Policy would supersede all instructions /circulars Issued earlier in this
regard on this subject .
This has the approval of Hon'ble - Minlster for Commerce & Industry.

'I
c
JSan|ect Singh)
Director
.
Tel ,JS3Q6 ZW
>

Vax-. MQ6 3< m

'
-
e mail; spnleetOnltLliv
To:
1. Chief Secretaries of alhSUtes/OTs
.
2 All Development Cammtsstoinew.iaf&BZs
.
.
3 Department of Rovertue;(CJlE>T/tS£C3,.Govt oflnttla
4. Department of ChemlcalsfipPetrO’Chemicals
5. Mlnlscvyof Environment StiPorests
6. Director General , DGFT
. .
7 DG EPCES

I
 123
.
Arrnx P 5 pdf Antic*.UJKQJ - ?- & Page 1 of 21
I ‘s

Minutes of the 60 ,w meeting of the

SEZ Board of Approval held on
8 "* November 2013 to consider proposals for setting up Special Economic
Zones and other miscellaneous proposals

Tho sixtieth (60 “ ) meeting of the SEZ Board of Approve!(Bo A) was held on
- . . .
08.11 2013 under tho Chairmanship of Slvl S R. Ran Secretary Department ofCommorcc, .
at I 0J0 Aid. In Room No. 47 Udyog Bhawen, New Delhi, to consider proposals In respect
.
of notificd/approvcd SEZa The list of participants Is annexed (Annaxure I )
-.
2. Addressing the Board of Approval members, the Chairman Informed that so far
674 formal approvals have been granted for seulng up of SEZs out of which prcienUy 391
. .
SEZs stand notified He further Informed that as on 08.11 2013, over Rs 2,81 ,133.91 crores
have been Invested In the SEZs and direct employment of 11,36,677 persons has been
.
-
generated In the SEZs. During the financial yew 2012 13, total exports to the tune of
Ri . 4 ,76,139 crores have been made from the SEZs , registering a growth of about 31% over
-.
the exports for the yew 2011 12 Exports in the current financial yaw, up to 30.09 2013, have
been to the tune ofRs. 2,46,646 crores registering a growth of 384 over the exports of the
.
corresponding period of FY 2011 12 -.
.
Item No. 60 lt Proposals for setting up of SEZs

( I) Proposal of M/s , Karala State IT Infrastructure Ltd. (KSITIL), for setting up of

a sector specific Special Economic Zone for IT/ITES at Muringur and Thekkumurl
.
Villages, Mukundapuram Talu Koratty Pancbayatb , Tbriaaur District , Kerala, over an
area of 7.4909 hectarta,

The Board noted that the Developer was in possession of the land, Tha Government
of Kerala had also recommended the propose!for formal approval vide their letter dated
. .
14.06 20 ) 3 Accordingly, the Bowd decided to grant formal approval to tho proposal of
. .
M/s Kerala Stale IT Infrastructure Ltd (KSITIL), for settingup of a sector specific Special
Economic Zone for IT/ITES at Muringur and Theldcumuri Villages, Mukundapuram Talu ,
Koratty Penchayaih , Thrlssur District, Kuala, over an area of 7.4909 hectares ,

( il ) . .
Proposal of M/s, Tranicendant Developers Pvt Ltd , for totting up of a sector
specific Special Economic Zona for IT/ITES at Wagholl & Bhavadl, Talulu Havcll ,
.
Diet Pune, Maharashtra, ovtr an Iran of 13.01 hectarta.

The Development Commiaalonw, SEEPZ SEZ sought approval of tho Board to

.
withdraw the propotal The propotal was accordingly withdrawn .
.
Item No 60.2; Requests for co davaloptr -
-
All BoA sanctioned approvals to co developers are subject to the condition that
-
particular team end conditions oflcuo egrecmcnt/co dovclopcr agreement will not have any
bearing on the treatment of tho Income by way or teaie remala/down paymenl/ premlum
etc , .
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 124
•»*
Annx P 5 .pdf Page 2 of 21

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right to examine the taxability of theae amount under the SEZ Act and
*
.
Income Tax Act u applicable This li applicable to ail the cam of co developcra approved -
. .
by the Bo A in ( hli meeting The Board farther directed that propoiali for grant of co
developer lutui should be accompanlod by loose deed/draft Icastf deed which must Intcr alla
- -
contain tho details of financial transocUoni/arrangemenU between developer and proposed
-
co dovolopcr. The decision
of the BoA on the proposals are as under; -

Pag © 2
Miftuut of thd 40
OoX for JUl Wal
4
|r 0w
m*Mui *
* Npm 4.11011 . 2

(i) . .
Request of M/i Pilaedu Infrastructure Pvt Limited for co developer In tii « -
. . .
sector specific SEZ for fT/ITES at Neoakremgude Village, Serilingampeily Mandal,
Renga Reddy District , Andhra Pradesh , batng d valop d by Andhra Pradaih Industrial
infrastruciur Corporation Limited ( APUC)

After deliberations, the Board approved die request of M/s Palnadu Infrutiucture .
-
Pvt. Limited for becoming t oo dovcloper In the above mentioned SEZ, for development of
complete IT incubation centre and other social amenities, over an area of 0.376 hectares
-
(0.93 acres), In accordence with the co devejopcr agreement entered Into with tho developer .
( II ) . -.
Request of M/s Cyberpark Koxblkuds for co d vstoper In tba sactor specific
SEZ for IT/1TES at Koxhlkoda District, Karala, baing d vslopsd by M/t Karala Stata
. .
lnformatlou Techuology lufrutructura Ltd (SCSITIL) .
After dcllbcratloiu, the Board approvad the requost of M/s Cyberpark Koxhlkode, .
-
the co dovciopor in the above montlonod SEZ for extending tho soopo of its status for
development of an additional area of 0.70 acres for Infrastructure facilities related to services
like Common Facility Centre (CFC) etc, thereby making the total area for development by
- -
the co dcvciopcr u i actcs, In accordance with the co developer agreement entered Into with
the developer .
(ill) . . -
Request of M/s GSPC LNG Ltd for co developer in the multi product SEZ at
.
Mundra , K.uccb, Gujart, being developed by M/s Adaui Port and Spscial Economic
Zone Ltd alongwltb specific authorized operations .
Tho Board heard the representatives of M/s OSPC LNO Lid It was noted by the .
Board that the Environment Clearance of liie project had mol been received Certain other .
details relating lo tho proposed operations of the company were sought which the applicant
.
agreed lo ptovlde After deliberations, the Board decided that the muter be decided after
examination on file by DoC .
.
Item Nc 60.31 Request for decrease ia ar*a of SEZ

(i) .
Request of M/s APUC Limited for decrease In area of tba sector specific SEZ for
IT/ ITES at Gambheeram Vlllags, Aneodepursra Mandat,' Visakhapatnam, Andhra
Pradesh

.
After deliberation, the Board approved the propoaal of M/a APUC Limited far daoraaae In
area by 10.66 hectares from the existing ana of 20.76 hectares of the SEZ thereby miking the
.
total balance area of the SEZ u 10.109 heetarei The approval U lubject to

-
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 125

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-
piescribed format certifying inter aUa that the contiguity of the SEZ it
maintained , the developer haa either not availed or hnj rohjnded all the tax/duty benefits
-
availed under SEZ Aci/Rulcs in respect of the area to be de nollfied, there are no units In the
- -
de notified area or they have been dc bondcd and the State Oovt has no objection to the de -
notification proposal and subject to stipulations communicated vide DoC’s letter No .
-
0.12/45/2009 SEZ dated 13.09 2013. .
. -
Item No 60.4; Request for mention of validity of In prlaclpla approval

Page 3
Mirtulu of 0v« W * iPMiiA
| o< lh«
* NovantarSOtl
BoA (V SEX* U\4 M I 3

<{) . -
principle approval for B * year .
Riquui from M /s Poieo*Indli Private Limited for grant of wttmlon of In

The Board noted that the State Government had recommended extension of approval
.
for another period of I year The Board after deliberations attended the validity of the in -
principle approval for one year up to 24 * October, 2014 .
0D . ,
Request from M/s ViUram Logistic Maritime Service* PvL Ltd for grant of
, .
-
extension of In principle approval for 5
fc k
A 6 years .
The Board noted that alter deliberations extended the validity of the In prinoiplc
approval up to 13 * October, 2014 during which period the dcvciopqr is required to take
-
necessary action to obtain formal approval for the SEZ.

.
Item No 60.5t Requests for extension of validity of formal approvals

. BoA In its meeting held on 14 * September, 2012, examining similar cases observed
as under: -
‘The Board advised the Development Commissioners to recommend the requests
for extension of format approval beyond 5 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 mode on ground by the developers The Board therefore , after
deliberations, extended the validity of the formal'approval to die 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/l Sutherland Global Services P Ltd , for further extension of the
validity period of formal approval, graotod for sattlng up of sector specific SEZ for
IT/ITES si Village Thrikkakkara North , ErnakuUtn District, Ksrila, beyond 31
u
October, 2013 ( beyond 4 year )

The Board after deliberations extended the validity of the formal approval for one
..
year i c up to 31 * October, 2014 .

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 126

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. Annx P5 . pdf

( Ik ) Request of M/ s. Myron Realtors Pvt Ltd for furthi . .

ilon of the validity

period of formal approval, granted for setting up of lector specific SEZ for
ITATES at
, ,
Santlul Junction , Taluka Sanand , District Alttnedabad Gujarat beyond
12 '* November, 2013 (beyond $ * year )
six
The Board after deliberations extended the validity of the forma approval for
]

months l.e. up to 12 * May, 2014 .

( iii) .
Request of M/s Opto Infrastructure Ltd for further extension of the validity .
period of formal approval, granted for setting up of sector specific SEZ or
(

Manufacturing Equipments, Devices, Accessories and Consumable for Medical

Applications at Hunan , Karnataka, beyond 23
>k
September 2013 (beyond S “ year)

Page 4
* « ha«
Miimut of Owi SO
B*A r« SKZJ mI * 4

The Board after deliberations extended the validity of the formal approval for one
..
year i c up to 23 * September, 2014 .
( iv ) Request of Kerala State Information Technology Infrastructure Limited for
further extension of the validity period of formal approval, grantarf for fatting
up of
sector specific SEZ for ITATES at Cbecmeol Village
, , Kasaragod District, Kerala ,
u September 2013 ( beyond S h
yearj
beyond 18

The Boa/d after deklbarailona extended the validity of the formal approval for one
.
year l e , up to It 01 September,
2014 .
(v )

.“ . .
ftequut of Kerala State Information Technology lafreitructure Limited (or
further cxtenilon of tb validity period of formal approval, granted for icttlng of
,
i clor ip elflc SEZ (or ITflTES at Eramarn Village Kannur
up
Dlitrlct, Kerala , beyond
18 September 1013 (beyond S ytar) “
The Board after deliberation, extended the validity of the formal approval for one
.. * September, 2014,
year l e up to 18

(vl) . ..
Requcit of M/i TaU Can ultaaey Limited for further extenilon of tha validity

,
Kolkata Welt B ngal, .
period of formal approval, granted for i tting up of lector ipeclltc SEZ for IT
beyond 13 Dicembir 2013 ( beyond 6“
/TTES at
year ) “
The Board after deliberation!extended the validity of the formal approval for one
.
year l e. up to U “
December, 2014 .
(Vll) .
. . .. . .
Requeit of M/« laeplra Infra (Aurangabad) Ltd, for further axt nilon of the
validity period of formal approval, graoud for ttlng up of dor pacific SEZ for
Pharmaceutical at MIDC, Flv Star Induitrial Area , Shendre Dlitrlct, Aurangabad
,
Mahiraihlra , beyond 23 * July, 2013 (beyond 5 year) “
The Board after deliberation!extended the validity of the fotmal approval up to
six month!from 8 November, 2013 l e till 8
“ * Mty, 2014 . .
* »»•

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.
ivm) Kequcii oi rous lnspirt lolrt lAurangtota ) L ia , ior
-
ftfi*Avkl approval, grtaUd for setting up of sector specific SEZ for
-
Non conventlonal energy Including tolar energy equipment at Plot No. C ll , MIDC,
-
Five Star Industrial Area , Shendra District , Aurangabad , Maharashtra , beyond
u U
15 July , 2013 ( beyond S year)

The Board after deliberations extended the validity of the formal approval up to
six months from S * November, 2013 l e ( III fi h
.
May, 2014 ‘ .
( ia ) Request of My*. Parsvuolh Infra Ltd for furthsr extension of the validity period
.
of formal approval, granted for setting up of sector speclAc SEZ for Biotechnology
at
Kiiralupstia Village , Mutugu Mandat , MtdaU District , Andhra Pradesh, beyond
,h
14 August 2013 ( beyond 6 * ytar)
The Board after deliberations extended the validity of the fprmal approval
up to
six months from g * November, 2013 i.e till 8 * May, 20 U ,

Minus** *l' 4Ni SO

B »A It till M < u
MM .*« / tU•
Page 5
i

(* ) .
Request of M/s Tata Consultancy Services Ud , for further extensiou
of the
validity period of formal approval , granted for lotting up ofsoctor specific
SEZ for
-
IT/ITES at IT Plot (1IF/3), Areo U , Now Town, Kolluta , beyond 13
“ December 2013
( beyond 3 ** year)

The Board after deliberations extended the validity of the formal approval for one
..
year i e up to 13 * December 201*1 . .
( xi) Request of M/e. Navi Mumbai SEZ Private Limited for further extension of the
validity period of (annul approval, granted for setting up oriector specific SEZ (or
-
ITATES A at Ulwe, Navi Mumbai , Maharashtra , beyond 14 u
October 2013 ( beyond 6 ih
ytar )

The Board after deliberations extended the validity of the formal approval for one
.
year | e , up to 24 October, 2014 .
(all) Request of M/i, Navi Mumbai SEZ Private Limited for further ealonilon of the
validity period of formal approval, granted for eeiting up of eoctor epcciflc
SEZ for
year )
-
ITATES B at Ulwe, Navi Mumbai, Maharashtra, beyond 24 “ October 2013 (beyond 6 a

The Board after deliberations extended the validity of the formal approval for one
..
year i e up to 24 * October , 2014
(sill ) Request of M/s. Navi Mumbai SEZ Private Limited for further extension
of the
validity period of formal approval, granted for selling up of sector ip
-
IT/ITES C it Ulwe, Navi Mumbai, Maharaahlra , beyond 21
rifle SEZ for .
" November 2013
( beyond 6 ** year )

The Board aAar deliberations extended the validity of the formal approval for one

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year i e, up to 21
11
November, 2014

( xlv ) Request of Electronic!Corporation of Tamil Nadu (ELCOT) for further

extension of the validity period of formal approval, granted for setting up of sector
specific SEZ for IT/ITES at VadapalaoJI, Madurai, Tamil Nadu, beyond 25 July , 2013
( beyond 6 ytor)

The Board after deliberations extended the validity of the formal approval up to
six months from ' 8 November, 2013 i e till 8 .
* May , 2014 .
«
(xv) Request of Electronics Corporation of Tamil Nadu (ELCOT) for further
extension of the validity parlod of formal approval, granted for setting up of sector
specific SEZ for IT/ITES at llandhaikulam , Madurai, Tamil Nadu , beyond 25 * July,
2013 (btyond 6 tk ytar)

The Board after deliberations extended the validity of the formal approval up to
six months from 8 * November, 2013 i e till 8 .
* May , 2014 .
( xvl ) Request of Electronics Corporation of Tamil Nadu (ELCOT) for further
extension of the validity period of formal approval, granted for eetting up of sector

P a g* 6
Minuui of ihd 60 *
BoA fw S&Zi ktli M I * NwdeMU 6

specific SEZ for IT/ITES at Hosui^ Vlswanatbapuram, Tamil Nadu, bayood 25 * July,
2013 (beyond 6 u year)

The Board after deliberations extended the validity of the fomial approval up to
six months from 8 * November, 2013 I e till 8 .
* May, 2014 .
(evil) Request of Electronics Corporation of Tamil Nadu (ELCOT) for further
,
exlenclon of the validity period of formal approval, ranlad for jetting up of eectar
epecifie SEZ for IT/ITES at Jaglraramapaltyam , Salem , Tamil Nadu , boyond 25 * July ,
101 )(beyond 6 **
Mid

The Board after deliberations extended the validity of the formal approval up to
six months from 8 * November, 2013 I e till 8 .
* May , 2014 ,

( xvill ) Request of Elsctronies Corporation of Tamil Nadu (ELCOT) for further

extension of tbs validity period of formal approval, {ranted for setting up of sector
specific SEZ for IT/ITES at Gangailtondan village, Tinuselvell, Tamil Nadu, beyond
lk
25 July, 2013 (beyond 6 “
year)

The Board after deliberation!extended the validity of the formal approval up to

six months from 8 * November, 2013 I e till 8 .
* May, 2014 .
. .
( xlx ) Request of M/s United) Infracoo Ltd far further extension of the validity
,
period of formal approval granted far setting up of eector specific SEZ for IT /ITES at

( beyond 6
.
11
- -
Plot No TZ 04 , Creator Nolda, Uttar Pradeeh , beyond 22
year)
“ May , 2013

The tftpr '

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, a XV VM >« V
~“
I I MMtVMWtWIw mv ;

“' 8KWB«WtfHta l.e till 8

vittxow iuaiui » wi

month (10 ( 8
^ * May, 2014 .
( xx) . .
Request of M/s LodUa Dwaltari PvL Ltd for further extension of the validity
period of formal approval, granted /or fitting up of sector specific SEZ for IT ITES at
/
village Narivali, Taluk & District Thane, Maharashtra , beyond 2 ** TMay ,
* *
2013 (beyond
*
d ‘ year)

The Board after deliberations extended the validity of the formal approval for one
..
year l e up to 2 * May, 2014,
*
M/s, Navi Mumbai SEZ Private Limited for extension of the validity
( xxi) Request of
formal approval, granted for setting up of multi product at Dronagirl , Navi
period of
Mumbai, Maharashtra, beyond 29 * July 2013 (btyond 6 a year)
The Board alter deliberations extended the validity of the formal approval
for one
..
year i e up to 29 “* July , 2014 .
(xxll) Request of M/s, Navi Mumbai SEZ Private Limited
for extension of the validity
period of formal approval, granted for setting p
i of sector speeUle SEZ for IT/ITES at
Kalamboli, Navi Mumbai, Maharashtra, beyond 25 u July
2013 (beyond 6 “ year)
The Boiud after deliberations extended the validity of the
formal approval for one
.
year l e. up to IS * July , 2014 .

Minuinoflh * 60 * nuMiaisfihs
Page 7
BoA (« SEli h*ld 0« I * NowaWUI ) 7

(xxiil ) Request of .
M/s Navi Mumbai SEZ Prlvata Until d for sxltuslon of tha validity ,
,
period of formal approval, {rulad for eettio up of actor specific SEZ
Sarvices at Kalemboll, Navi Mumbai, Maharashtra , beyond
,
for Multi
year)
15 “ July 1013 (beyond 6 “
,
The Board after deliberation extended the validity of the fonnal approval
..
year i e up to IS * July , 2014 . for one

.
( xxiv ) Request of Mil Opto Infrastructure Ltd for further
period of formal approval, granted for laltia up of ,.
extension of the validity
sector specific SEZ for IT/ITES at
Mysore, Karnataka, beyond 20 u August 2013 (beyond 6 year) “
The Board after deliberations extended the validity of ( he formal approval
up to
six months from 8 ^ November, 2013 l e till 8 .
May, , “ 2014
.
( xxv ) Request of M/s Caltce Construction and Impex Pvt
Ltd for further estenilon of . .
the validity period of formal approval, granted for setting up

November 201i (beyond 7 ** year)

. of sector specific SEZ for
IT/ITES at Village OguaJ Taluka Dascrol, District Ahmedebtd , Gujarat ,
beyond 6 is

The Board after deliberations extended the validity of the formal

..
months i e up to 5 01
May, 2014 . approval for ilx

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( xxvl ) Request of Niy* Ascendant Estates Pvt Led for further .
granted for setting up of sector specific SEZ for IT/ITES at
,
November, 2012 (beyond
h
Village Bhoudxl , Tehsll Soho*, Cut gaun , Haryana, beyond 5
rt
7 year )

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 farther extension and
directed the DC NSEZ to issue notice for cancellation of LoA .
.
( xxvli) Request of M/s Metro Valley Corporation for seeking extension of validity
period of its formal approval for salting up of a sector specific SEZ for nTlTES SEZ at
,k
S Milestone, Village Gwal Pahari, Gurgaon, Haryana beyond 5 * INovember 2013
( beyond 7 year) •
The Board noted thal the developer was unable to start construction activity during
the period since the leal extension granted by the BoA on account of a land dispute with
. .
Municipal Corporation of Gurgaon The‘representative of Gov of Haryana was also heard by
.
the BOA who recommended that farther extension be permitted to the developer .
The Board after deliberations extended the validity of the formal approval for a period
..
of six months l e up to OS * May 2014, subject to the Anal outcome of the pending land
dispute with the Municipal Corporation of OurgAon .
.
Item No 60.6: Request for da notlflcation -
( i) Request from Rajasthan State Industrial Development dr Investment
Corporation Limited ( R1ICO ), a sector specific SEZ for Handicraft at Boraneda ,

*.
MWVIM of the M
A lor mi UIS M . > rw
Page 8

, -
Jodhpur, Rajasthan for de notification of Id SEZ notified
72.37 hectare .
.
After deliberation , the Board decided to approve the proposal of Rj\ jaathan Stale
-
Industrial Development St Invoatment Corporation Limited (RJ1CO) for de notlfioatlon of the
lector specific SEZ for Handicraft it Boranada, Jodhpur, Rgjaithan , notified over an area of
.
72.37 hectares The approval Is subject to the DC ftimlshtng a certificate In the prescribed

.-
formal certifying Inter alia that the daveloper has either noi availed or has refunded all the
, -
lax/duty benefit availed under SEZ Aot/Rulei In respect of the aru to be de nollfied , there
.
are either no unit In the SEZ or the same have been debonded the Slate Oovt has no
objaetlon to the de ncitflcation proposal and subjact to stipulations communicated vide
-
DcC ' s letter No, D.12/45J2009 SEZ dated 11.09,2013

The Board after deliberations decided that henceforth all eases of partial or complete de
notlftcatlon of SEZs will be processed on file by DoC , subjact to the conditions than
-
a) DC to furnish a certificate In the prescribed format certifying Uttar alia that
the daveloper has cither not availed or has refunded ell the tax/duty benefits
-
availed under SEZ Aet/Rulei In reipect of Ihe area to be de notlfted
there are either no units In the SBZ or the same have been debonded,
-
b) The State Oovt has no objection to tha de notlfioatlon proposal and
ci Sublect to stloulations communicated vide DoC's letter No ,

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Item No 60.7; Requests for extension ofLoP beyond 3
rd'
year onwards

( I) ,
Requul of Mil Wipro Limited t unit In ELCOT IT/1TES SEZ et Vllenkurlchl,
Coimbatore, Tamil Nadu for extension of validity period of Its LoP beyond
4
3* December 2013

The Board after deliberations extended the validity of the LoP for a period of one year
.
i e. up to 3 rd December, 2014 .
( II ) Request of M/s ONGC Mangalore Petro Chemicals Limited , a unit In Mangalore
SEZ at Mangalore, Karnataka for extension of validity period of lU LoP beyond
,
6 h November, 2013

The Board after deliberations extended the validity of the LoP for a period of one year
..
i e up to 6 A November, 2014 .
( ill ) Request of M/J Embodded IT Solutions (India ) Pvt. Limited, a unit in M/s FAB .
City SPV ( India ). Pvt. Limited, SEZ for Semiconductors at Ranga Reddy District,
,k
Andhra Pradesh for extension of validity period of Its LoP beyond 30 September, 2013

The Board after deliberations extended the validity of the LoP for a period of one year .
..
I e up u> 30 * September, 2014 .
( iv ) Request of M/s Aojaol Udyog PvL Limited, a unit In multiproduct SEZ
developed by M/s Adanl Port & SEZ at Mundra , Gujarat for extension of validity
u
period of Us LoP beyond 30 September, 2013

Pago 9
Mifiuui oftiu 60 * mMUA
| eflka
BOA tot SEZJ KiW onS ' NmabtrlOkl 9

,
The Board alter deliberation extended the validity of the LoP for a period of one year
..
i e up to 30 * September, 2014.

( v)
14
.
Requeit of M/i Sterling Biotech Lid , a unit In Sterling SEZ al Bharuch , Gujaral
[or extemlon of validity period of Its LoP beyoud 30 September, 2013

The Board after deliberation!extended the validity of the LoP for a period of one year
.
i e. up to 30 * September, 2014 .
(vl) .
Requeat of M/a Vigor Laboratsriee, a unit In Indore SEZ tt Indore, Madhya
Pradeah for axteaiioa of validity period of lu LoP beyond 21 “ July, 2013
.
. . up
Tile Boerd after deliberation!extended the validity of the LoP for a parlod of ono year
.
3 l “ July 2014 .
.
I io

(vll) Requul of M/e Colour Chip New Media Limited , a unit In AP11C IT SEZ nt
Madhurvade, VUalchapalnam, Andhra Pradaah for axtanelon of validity period of III
» n a

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\ •
-
L ur
bayond
4
2013
The Board idler deliberation!extended thevalldlty of the LoP for a period of one year
.
he up to 4 ^ March, 2014 ,

( viil ) Request .
of M/t AmUch Electronic!(India) Ltd , a unit In GIDC SEZ at ,h September
Gandhinagar, Gujarat for extenslon.of validity period of Its LoP beyond 6
2012

The Board after dallborailons extended tha validity of the LoP for a period of H
months from 8 * November, 2013 i e up to 8.. 01
May , 2014 .

(U) .
Raqucjt of M/i XL Energy Limited , a unit In M/i FAB City SPV (India ) Pvt .
Limited , SEZ for Semiconductor* at Ranga Reddy District, Andhra Pradejh for
extension of validity period of In LoP beyond 30 111
September, 2013

The Board after deliberation!extended the validity of the LoP for a period of one yeor
..
l e up to 30 °* September, 2014 .
.
Item No 60.8: Miscellaneous cue* for LoP extemlon of unit* deallog in recycling of
plastic

(i) ..
Request from DC KASEZ for extemlon of LoP* l r o unit In the buslneai of
*
plastic recycling In ( be SEZ .
plastic/ icrap/ waste In tha SEZ
* ..
( li) Request from DC FALTA for exUmion of LoP l r o units In tha businus of

(111) Request of DC Surat SEZ for renewal of LoP of M/s, Mclioyd Polymers PYt Ltd , a .
unit in Surat SEZ

BoA was informed of the policy guidelines Issued by DoC to regulate units In SEZ carrying
on recycling of plaslio sorap or waste Issued on 17 * September, 2013. Tho various aspects of
.
the policy were considered and deliberated by the BoA members In the said policy it Is Inter*
alia stipulated that the validity of LoAs of existing units in SEZ are to be renowed by BoA, in
terms of Rule 18( 4) of the SEZ Rules, and such renewal would be as per the torms of this

Pago 10
* nu Uigofl)
Mmuiai of th« 60 * u
D»A f* KB2* UliMt * Nwto )0|)
10

.
. .
policy Accordingly , following propoulc for renow l of validity of LoAt of existing plullc
unlu loomed in KASEZ [( I ) lo (xx) ), Palu SEZ ((xxl) 10 ( xxvll )] and Sural SEZ ((xxvlll)J
have been placed before BoA for coiuldendlon:
(I) Kutoh Polymer*
( II )
( III )
--
Plejt O FIne Industries

Add Polymers Pvt, Lid .

( iv ) Oswnl Polymers India Ltd .
(v ) . .
Imperial Overseas Pvt Lid
( vl) Sunrise Internationals
( vil) . .
Harlsh Processors Pvt LlJ
. .
( vltl ) Lucky Star International Pvt Ltd
fix ) Moluh Star tntamaiioua!
(xl ShreeJI Polymers
( XI ) Prasir Enlerprlscs

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< xtl > Shlvam Scrap Recycling Pvi . Ltd ,

(xlii) Blaze International

(xiv ) Ansa Polymer* Ltd,
( xv) .
CJ Plastic* Pvt Lid . .
(xvl) Satguru Polyfab Pvt Ltd . .
(xvll) ICandla Polyplut (India) Pvt, Ltd .
( xvlli) Polyrcc Proce*ior* Pvi Ltd . .
( xlx ) New PI ascorner India Ltd
* .
.
( xx ) • M/s Renew Plastic
*
. .
(xxl ) Precision Polyplut Pvt Ltd
. .
( xxil ) Bavaria Poly Privaio Ltd ( now M/s Kalpena Industries Ltd ) .
( xxill ) Amarruuh Envlroplast Ltd .
( xxiv ) Alp* Oberseos Pvt Ltd . .
(xxv ) Plastolene Polymers Pvt Ltd . .
(xxvl) Sukhl India Pvt Ltd . .
(xxvil) Nam Exlm Pvu Ltd . %
.
(xxvlll) M/s Molloyd Polymers Pvt, Ltd .
After dclibcrotlons, in viow of the provisions of Rule 18(4) of the SEZ Rules, the
Board granted ln*prlnclplo approval for renewal of LoPs of the above 28 units dealing in
business of recycling of plastic In SEZs for a period of five years, subjects the conditions
(I) All conditions stipulated as per DoC 's policy Guide line j of 17 14
Sept , 2013 are
to be made applicable while granting, such approval .
( I) Specifically ae per para ( x) of the above guidelines the Units In addition to
' meeting their NF£. obligation ore required to ensure that the prescribed
wlnlmum percentage of the unit 'J annual turnover IJ physically aMpartsd
.
out of the country The minimum physical export levels prescribed at the end
of specified periods Is as follows:
Period Ulnlmum Physical Export Obligation
Alike end of ? * year Not less than 40% of the tola! annual lurnovar
At the end of 4 * year Not less than 80% of /h < loial annual turnover
At the end of $ u year 100% of the total annual turnover

After the S Year, the unit will be required to continue to physically export
100% of their annua! turnover .

Page 11
MinulM or 1X4 SO “ 0/ Ow
DoA for Sell h< Id on I *
>W«fcgMl ) u
Any violation of Iht above proscribed Ulnlmum Physical Export Obligation
at the end qf 2 * , 1* and 3 * years would lead to Imposition if penalty and
cancellation of the unit' s LOP.
till) As per Rule !8( A)( b) of Ihe SEZ Rules, no approval for enhancement of the
approved Import Quantum of plastic waste and scrap beyond Ihe average
annual Import Quantum of ihe unit since Us commencement of operation
shall be granted.:
liv) The authorised operations may be restricted to Ihe unll to carry out Ihe
business of recycling ofplastic.
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HIV WlHAsIHVU Mill VsIliUI V tll «4 HIW LiKJt » »

IJ UWU 111

above deiWM «l;SflPinS'W’6r «ifillft|f unlb shall be renewed after carrying out necessary
amendment* to the exlning LoP to ensure that all of the above conditions are duly
.
Incorporated Wherever necessary DC* would seek clarifications from DoC in this regard to
ensure uniformity In application of the polloy .
.
Item No 60.9: Miscellaneous cases for LoP extension of unit* dealing In recycling of
worn and used clothing
..
Request from DC KASEZ for extension ofLoPs l r o units In the business of worn end
used clothing In the SEZ

BoA was informed of Use policy guidelines Issued by DoC to regulate units In SEZ dealing in
recycling of worn and used clothing Issued.on 17th September , 2013 The various aspects of .
the policy were considered and deliberated by the BoA member* In the said policy It is inter
alia stipulated that the validity of LoAs of existing units In SEZ are to be renewed by BoA, in
. -
terms of Rule 18(4) of the SEZ Rules, and such renewal would be as per the terms of this
policy. Accordingly, following proposals for renewal of validity of LoAs of existing units In
Ihs business of worn end used clothing In the SEZ located In KASEZ have been placed before
DoA fur consideration:

( I) Raghvanl Textiles Pvt Ltd . .

( II) Tcxool Wastcsaver*
(iil) . .
Flax Apparels Pvt Ltd
(iv ) Canam. International Pvu Lid .
(v ) Manjti Exports
( vl) Anita Exports
(vil) Babu International
(vlli) Star Shine Clothing Pvi Lid . .
( ix ) Qm Slddh Vlnayak Impex Pvt Ltd . .
(X ) Jlndal Fibres
(xi ) Tulip Exlm Pvt, Ltd .
(xll) ..
U S Clothing (India) Pvt Ltd . .
( xlii ) Safari Fine Clothing PvL Lid .
..
(xtv ) C J Plastics Pvt , Ltd .
After deliberations, In view of the piovisions of Rule 18( 4) of the SEZ Rules, the
-
Board granted ln prlnclple approval for renewal of LoPa of the above 14 units dealing In the
business of worn and used clothing In SEZs for a period of live years, subject (o the
conditions

Paga 12
M 'HUJIM oflh» 60 * mMiiagftfikt
*
BoA for S£2J bald M l fevu «rUI )
* I2

0) All conditions stipulated as per DoC ' s policy Guidelines of 17 Sept, 2013 are
to be made applicable while grunting such approval ,
00 Specifically as per para ( x) of the above guidelines the Units In addition to
meeting their NFE obligation are required to ensure lhat the prescribed
minimum percentage of the unit‘s annual turnover Is physically exported
out of the country. The minimum pltyslcal export levels prescribed al the
end of specified periods Is as follows:

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/

Period Affnfmum
At the end of 2
At the end of 4
"* year
year Not SSRiktfSrft ° f
^ ^
,,
Not Uf /W / fiPiOK of the total annual turnover
0 at annual turn(>ver •
At the end of 5 * year IOOM of the total annual turnover

After the S * Yeor, the unit will be required to continue to physically export
10094 of their annual turnover,
Any violation of the above prescribed Minimum Physical Export Obligation
of the end of 2 and J •* years would lead to imposition of penalty and
cancellation of the unit J LOP

( III ) In terms of Rule J 8(4)(c) the authorised operations may be restricted to the
unit to carry out the business of reprocessing qf garments or ujed clothing
or secondary textilei materials and other recyclable textile materials Into
clipping or rags or Industrial wipers or shoddy wool or yarn or blankets or
shawls,

The DCs concerned will ensure that the LOPs Issued are In strict compliance with the
above decisions and LoPs of existing units shall bo renewed after carrying out necessary
amendments to the existing LoP to ensure that all of the abqvc conditions ore duly
.
Incorporated Wherever necessary DCs would seek clarifications from DoC In this regard to
ensure uniformity in application of the policy .
.
Item No 60.10; Case for ratification of Miscellaneous cases for LoA extensions

(i ) Request for grant of fourth extension of Die validity period of formal approval to
M/s. Maharashtra Industrial Development Corporation ( M1DQ for. setting up ofscctor
specific SEZ at Kciurdc, Taluke Khandala , District Saturn , beyond 4 April, 2012

The Board after deliberations rail lied the decision of Deptt of Commeroe to extend
the validity period of formal approval up to 26 * September 2012 . .
.
Item No 60.11: Miscellaneous cases

(l) . .
Request of M/ i Platinum Holdings Pvt Ltd Davaiopar of sector specific SEZ for
Hardware and Software at Navalur, Channel, Tamil Nadu for change in lector of Its
SEZ from Hardware and Software to ITflTES

The Board after deliberations decided to approve the request of the developer for
change In sector from Hardware and Software to IT/ ITES .
(ii ) .
Request of M/s OPGS Power Gujarat Private Limited , developer of sector
specific SEZ for Power at Bhadruhwar, Mundra , Kutch , Gujarat for change in sector
of SEZ from ‘Power * to ‘Engineering *

Pago 13
Minu tt ofUu «0 * nwilnMfOM
' *
DoA ( ut SSIi Kill MI I 13

The board noted that the developer hed (ought a change of sector from Power to Engineering
.
which wu recommended by DC KSEZ. The Board was Informed that die power plant will
.
-
be set up in the non proccsilng area of die proposed Engineering SEZ Further that the power

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plant under construction In the SEZ would be capllvc In nature for supply of power to the
SEZ units. The developer had given an undertaking that no duty benefit will be availed on
#
.
Investments made prior to notification of the SEZ Tho Board after deliberations decided to
approve the request of tho developer for chango In lector from Power to Engineering and that
-
the power plant will be strictly captive In nature , will bo set up in tho non proceaiing area and
will not get duty benefits for the Investments made prior to notification of the SEZ
- .

( Hi )
lUmj
Proposal of M/s MMG Impes . , •unit In MEPZ for manufacture of additional
Tho Board noted that the unit hoi applied for fresh UP for manufacture of following
llems: - ( I ) Sandalwood handicraft product*
(il) Sandalwood machine made product
( lii) Sandalwood chipi ( upto 50 grant per piece)
(

, .
(iv)Sandalwood power /duai
( v) Sandalwood flekei/acrep/ wute
,
The repreientallve of MoEF expressed hi reservations on the said proposal The .
,
Board after deliberation decided to reject the propotal .
( iv ) .
SEZ at Kattupalli, Tamil Nadu requeuing ptnniiiinn to import r ilrict d horn
.
Propotal of MV, L&T Shipbuilding Ltd , a unit In M/i. LiiT Shipbuilding Ltd
. . . .
,,
The Board noted that tho unit ha ought approval for procurement of reiirioted item ,
, , .
for u e In the hipbuilding activities Tho Board after deliberations decided that the view of ,
M/ o Defence and M /o Home Affairs be obtained by DoC end the matter be procceecd further
on file by DoC after talcing Into account the comment o received ,, .
( v) . .
Proposal of M/s Lansn <fc Toubro Ltd , a unit in M/s LdtT Shipbuilding Ltd. .
SEZ st Kattupalli, Tamil Nadu requesting permission to import restricted items

The Board noted that the unit hu sought approval for procurement of restricted items
, .
for u c in the shipbuilding activities The Board after deliberations decided that the views of
M/o Defence and M/o Home Affaire be obtained by DoC and the matter be processed furdicr
on file by DoC after taking into account tho comment so received , .
(vi) .
Pruposal of M/s Tate Advanced Syetsms Limited, a unit In AFIIC Limited SEZ
at Adlbatla village, Rang* Reddy Dlitrict, Andhra Pradesh for approval of broad
banding of their manufacturing nctivity to include Defence Products

The Buard noted that the unit hu sought approval for additional products relating to
.
Dafenca The Board after deliberations decided that the vlow of M/o Defence and M/o ,
Home Affairs be obtained by DoC and the matter be processed ftjrther on file by DoC after
taking into account the commentaso received .
( vil ) Request from .
M/l Fidelity Business Ssrvlcu India Pvt Ltd , a unit In sector . .
.
specific SEZ for IT/1TES developed by M /s DLP lnfocity Developers (Chennai)

p» 0
* 14
MiftumofihaM * wMiogofOa
BfrA for SEJLt K*U an I ' NqvtMWMIl 14

f M for
* IN W7 unit Fit eonthar
t f
•

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TR L
. *
. .
(vlll ) Request from M / x Evaluourve SEZ (Gurgaon ) Pvt , Ltd , a unit hi lector specific
SEZ for IT /ITES developed by M /s Gurgaon InfoSpace SEZ at sector 21 , village
Oondahcra , Gurgaon , Haryana for tranefer of ill SEZ unit to another .SEZ
..
developed by M/ s Unltech Realty SEZ at Village TlWrl , Gurgaon , Haryana
( lx) .
Request from M/s Trenchant Trading Systems Pvt Ltd, a unit In sector specific
.
SEZ for IT/ITES developed by M/s DLP Infocity Developers (Chennai ) Ltd
for .
-
re location of its SEZ unit to another SEZ developed bp M/s IG3 Infra Lid . ..
Chennai

The Board after deliberations decided to approve the above three proposals for
transfer of unit , subject to condition that:
a) The unit which had availed of lax incentives under the Income Tax Xct
for a
certain period of time would be eligible for such Incentives for tho
balance period
only, as allowed under the Income Tax Act, after Its
b) Tito assessing officer under the Income Tax Act, shall
relocation .
have the right to assess the
taxability arising out of the transfer of the unit
c) The unit would be liable to refund llie duty incentives availed on
such assets
which are not shifted to the now location of the unit .
( x) .
Request from M/s Starllte Industries (I) Ltd ,, developer
of sector specific SEZ
for Copper at Vllage Veerapandiapuram, Tutlcorin , Tamil Nadu for
. .
amalgamation with M /s Sesa Goa Lid and far change of name
Sterlile Ltd .
approval of Its
of the SEZ to M /s Sasa .
The Board approved the roquest of M/s. Slerllto Industries ( I )
.
Ltd for name change
of developer to M/s, Sesa Sterlile Ltd. pursuant u> amalgamation of M/s Stcrilte Industries
.
Ltd. with M/s. Sesa Goa Ltd , subject tot . - (I)

( I ) Seamless continuity of the SEZ activities with unaltered responsibilit

ies and
obligations for the altered developer entity:
( li ) Fulfillment of all eligibility criteria Applicable
. .
to developers Including security
cies/anoes etc , by the altered devetopur «iulty and iu oonsUtuems
;
(iii) Applicability of and compliance with all Revenue / Company
Affairs /SEB1 eto .
rules which regulate Issues like capital gains, equity change , transfer, taxability
.
etc
( iv ) Full financial details teiaiing to the transfer of equity shall be ftimlshed
immediately to the Member (IT) CBDT, Department of Revenue,
( v ) The assessing officer under the Income Tax Act, 1961 , shall have the right to

( vi )
assess the taxability of the amount arising out of the transfer of equity
The applicant shall comply with relevant Stale Government laws, Including
.
those
relating to lease of land, as applicable .
(vil)The applicant shall maintain separate books of uccount for
function distinct from Its SEZ unit. * Its doveloper

( xl ) . .
Req uast from M/s Vedanta Aluminium Ltd , developer of sector, specific SEZ
Manufacture and Export of Aluminium at Jbarsuguda , Orissa for Us approval
for
of Us
.
amalgamation with M/s Seat Goa Ltd and for change ofnamt of. the SEZ to M/s .
Vedanta Aluminium SEZ (a unit of Sesa Stcrilte Ltd ) .

Pago 15

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MSAUUJ «fiMM * iw**U*4 •< Wv*

BoA for EttahiUMt 15

. -
The Board noiod lhal M/a Vadanl* Aluminium SE Z (a unll of 8« ia Starlllo Lid) hoi
baan demerged wiih lu group Company M/ a So*a Goo Lid pursuant to tho order passed by
Hon' bte High Court of Madras and tho ntmo ofM/i Scse Ooo Lid hu boon changed to M/s.
'

.
Stcrlite Industries (I) Ltd . M/s Vodsnta Aluminium Ltd, however, has requested for
retaining die name of tho SEZ as "Vedanta Aluminium SEZ SEZ" for both their ' Developer '
and ' Unit ' status . ,
The Board after deliberations decided to defer the proposal and directed to lefet the
matter to Department of Legal Attain for their opinion on the issue of retaining the name of
the SEZ as "Vedanta Aluminium SEZ" for both their onllties of ' Developer' and ' Unit' .
( all)
..
l r oi
-
Proposal for approvad co davatopar status along with Infrastructure activities

( a ) M /s, L&T Tech Park Ltd ) and

.
( b) M/s LrSiT Tejomoya Ltd .
- .
consequent upon da margar af M/s LdtT Tech Ptrk Ltd Channel co developer
of sector specific SEZ for IT/TTES developed by M/s Infopark SEZ at Emakulam ,.
., , -
Kerala .
-
The Board noted that both tho above Co developers have entered Into separate lease
agreement wiih the developer. The Board after deliberations decided to approve the proposal

-
subject to each co developer entity Independently fulfilling the following conditions;

( I) Seamless continuity of the SEZ activities wllh unaltered responsibilities and

obligations for the altered co devisloper entity;- -
( II ) Fulfillment of all eligibility criteria applicable to co developers, Including
. -
security clearances clc , by Ihc 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 the transfer of equity shell be furnished
Immediately lo Ihc Member (IT) C8DT, Deportment of Revenue,
( v ) The assessing oftlccc under the Income Tax Act, 1961, shall have the right lo
assess the taxability of the amount arising out of the transfer of equity .
(vl ) The applicants shall comply with rclovant State Qovernmcnt laws, Including
those relating to lease of land, as applicable.
(vll)Thc applicants shall maintain separate books of accounts for lu co developer
function dislinct from lu SEZ unit
-

.
Item No 60.12 : Applications for grant of Industrial Llccnca for Items to be produced In
SEZs

The subject of issuo uf Industrial License for Defence related items for SEZs and
EOUs was earlier being handled by the Department oflndustrial Policy and Promotion .
However , ihc subject hu now been transferred to Department of Commerce. The matter was
examined In Use Department of Commerce and ll wu decided lo place all such proposals /
requests befbre BoA for lu consideration .

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Paae 16
MinuUioftabO * rMOUrmoCiht
BoA FWSFLXTMMI ‘ NovwnbM 2013 16

0) Application of M/s Plpavev Defence and Offshore Engg. Co Ltd for Issue of . .
Industrial license for manufacture and development of C4I systems, electro-optical
lyiumi, underwater systems and avionics
*
- J
The Botu d noted that (he comments of MHA and MJo Difence have been received ,
.
However, DoC proposes to seek certain clarifications In this regard After deliberations the
Board decided that DoC may seek the ncccjjuy clarifications from MHA and M/o Defence
and after examination of the same, decide tho matter on file .
(IB .
Application of M/s Syrma Technology Pvt, Ltd for Issue of Industrial licence for
defence products UUe Radio and Satalllta Communication Equipment and Optronics &
Optoelectronic System , etc .
The Board noted that comments of all the concerned Departments have been received
and no adverse report has been received. After deliberations the Board decided to approve
.
the proposal for issue of industrial licence 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 BoA directed that DoC may process the matter further on file .
(Ill) Application of M/s Data Patterns, Chennai for Uius of Industrial licence for
design , development and manufacture of Radar, Sonar and Elsctronie Warfars Systems

The Board noted that comments of oil the concerned Departments have been received
and no adverse report has been received. After deliberations the Board decided to approve
.
the proposal for issue of Industrial licence 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 u prescribed by MoD/MHA BoA directed that .
DoC may process the matter farther on file .
Decisions on Supplementary Agenda

. -
Item No 60.13: Requests for ds notlftcallon

(i) . .
Request from M/a Psrivnsth Infra Ltd ( formerly Parsvoath SEZ Limited ), a
sector specific SEZ for IT/ITES at Sahastra Dbara Road , Debradun , Uttarakhand , for
-
ds notiflcatlon of Its SEZ notified of 13.5426 hectares .
The Board noted that Oovl ol Uttarakhand has given their no objection to the de
notification proposal of the Developer. After deliberations, tho Board decided to approve
-
. .
the proposal of M/s Parsvnath Infra Ltd ( formerly Panvnath SEZ Limited) for de
notification of ( he sector specific SEZ for IT/ITES at SoJinstra Dhtra Road, Dehmdun
- .
Uttarakhand, notified over an area of 13.5426 hccuucs, Tho approval Is subject to the DC
furnishing a certificate In the prescribed format certifying Inter alia that the dovclopcr has

-
« liho< not availed or lv«* reftmded all the tax/duty benefits availed under SEZ Act/Rulos In
tespeci of the area lo be dc noilllcd, there are either no units In the SEZ or the same hove

. -
been debouded , the Slate Govt has no objection to the de notlfication proposal and subject to
. -
stipulations communicated vide DoCl letter No D 12/45/2009 SEZ dated 13.09 2013 .

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Pago 17
* mMUngofth
Minuu* of »h4 60 *
QoA fw SEZ* h«W on I ‘ NcwamhafUll 17

( II ) Request from M/s« Meyer Infrastructure Developmeut Pvt Lul , dovcloper of . . B

Biotechnology et Village Re kli a & Raul ka Slngola , Tehsll
lector specific SEZ for - -
.
• 2S 7177 hectare!
.
. -
So Unit Diet Gurgaon , Haryana for de notification of lu SEZ notified over an area of

The Board noted that Govt of Haryana has given their no objection lo the de
.
notification proposal of the Developer After deliberations, the Board decided to approve
-
.
- .- -
the proposal of M/ i Mayar Infrastructure Development Pvt Ltd for de notiftcallon of the . .
sector specific SEZ for Biotechnology at Village Rakha & Ranl lca SIngoIa, Tehsll Sohna
. .
dial Gurgaon Haryana, notified over an area of 25.7177 hectares The approval la subject to
the DC furnishing a certificate In the prescribed format certifying Inter aIJa that the devoloper
has cither not availed or has refunded all the lax/duty benefits availed under SEZ Act/Rules
-
In respect of the area to he de notlfled, (here are either no units in the SEZ or the same have
-
been Unbonded, (he SuUa Oovt has no objootlon to tha da notlflcalion proposal and Subject to
• .
llpulolloiti communicated vide DoC’ t letter No D . 12M 3/2009 3EZ dated 13.09 2013
- .
.
Item No 60.14: Requests for extension of validity of formal approvals

( i) Request for further extension of LoA from MJi Ganeih Infrastructure Pvt. Ltd.,
for setting up an IT/1TES SEZ at Village OgnaJ , Taluka Dascrol, District Ahmcdabad ,
th U
Gujarat , beyond 19 Decamber 2013 ( beyond 7 year)

The Board after deliberations extended the validity or the formal approval for six
.
months i.e up to 19 " June, 2014 .
.
Item No 60.15: Requ ati f < . .
:t« mlon of LoP b yond 3 year onwards

<0 K * queat of M /a Bun rkurmanaullul Induatrtea Ltd

Bheruch , Gujarat for exteulon of validity p rlod of In LoP b yond IS
1013
. .
., m untl In DeheJ SEZ,
“ December,

The Board after deliberation!extended the validity of the LoP for a period of one year
.
i e. up to IS * December, 20 U .
00
Limited , Gujarat foroxltmioa of LoP btyond 2
.
Requeat of M/a, Torr nt Pharmaceutical!(DahtJ ), a unit In M /i DaheJ SEZ
u
December, 2013 ( beyond 5
.
* y«» r)

Tlie Board after deliberation!extended the validity of the LoP for a period of one year
.
I e , up to 2 M
December, 2014 .
.
Item No 60.16: LoP exlemion of unit!dealing la recycling of plaitlci

(I) Requut from DC XASEZ for extmuiou of LoPi l r o M/i Renew Plaitlci In .. .
KASEZ In the builneu of plaitle recycling In the SEZ .
Pleaae see the deciilon taken In Item no 60.8(1) above. .
.
Item No 60.17 i Appeal!before BoA

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V /

Pago 18
Minwua 0«M* maatiAgafUa
*
eearirSCZiMSwt ‘ N«nmk« UI ) It

( I)
.
.
.
. .
Appeal of MJi Biomedical Life Sdcncei Pvt Ltd , a unit In pharmaceutical SEZ
developed by M/s Zydut Infrastructure Pvt , Ltd it AhmedaUad, Gujarat against order
of DC KASEZ

The Board after hearing tho appellant and subsequent deliberation!decided to remand
the cue beck to the DC, KASEZ with the direction to give a hearing to the unit and the
developer and pan speaking order within 30 days .
The meeting ended with a vole of thank!to the Chair .

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Page 19
MJAUUI of 0* « *
Bo/, ( ol SEZi S« ld M I ' NOVM*V }6 I3 19

Anncxure * 1

List of Participants for the Meeting of the Board of Approval for Special Economic Zone* bald on
8* November, 2013 under ( be Chairmanship of Commerce Secrete o' , Department of Commerce

. .
1 Shrl S R . Rao, Chairman, BOA & Commerce Secretary, Department of Commerce.
.
2 Shri A .K. Pujari , DQFT, Director Oeocral of Foreign Trade
.
3 Shri Rem TWath, DOUP, Department of Revenue, Ministry of Finance
. ...
4 Dr L D Singhal, Additional DGFT, Director General of Foreign Trade
. . .
5 Me Decpshikha Sharma Doputy Secretary ( ITA i ), CBDT, Department of Revenue , Ministry
of Finance
6. Shri Jllcndra Kumar, Additional Director , DOEP , Dapaitmcnl of Revenue, Ministry of Finance
. .
7 Shri Manoj Kumar Arora, Additional Dlraotor DOEP, CBEC, Department of Revenue
.
8. Dr T. Pradhan , Joint Resident Commtseioncr, Government of Odliha
.
.
10. ShH Aihok S» |
.
9. Mr *. Nandlnl A wade, A&alium Reiidcnl Commissioner Oovemment of Maharaahlre
n wwi , Dlreotor Induiutec , Oovuminwl of lUty «M
.
t 1 . Ohrl E V . Neraimha Reddy , Executive Director , API1C, Kydarabad
. or
12 Shri Anand Krishna, Minlatry Environment & Forest, COO Complex, New Delhi
. .
13 Shri S.K Chhlkara, Under Secretary, Ministry of Home Affairs
. ..
14 Shri P K Gupta, DOM (LS*I), Ministry of Home Affairs .
15. Shri B. Bhattacharya, SIO, DOEP, Department of Revenue .
16. Shri Qurpraot Singh, Section Oftloer, Industrie* Department. Oovemment of Punjab
. ...
17 Dr S K Sahoo, Office of Development Commissioner (MS ME), Ministry Of MSME, Nlmian
Bhawan.
. . .
18 Slirl J Saint , G.M Department of Industries & Commerce, Government of Punjab
. .
19 Shri A.K Oupta Chief Oeocral Manager, R11CO, Oovemment of Rajasthan , Jaipur, Rajasthan
.
20. Sliri R D. Moat a, Research Assistant, TCPO, Ministry of Urban Development
.
21. Shri A.K . Dham, Liaison Onicer IDCO, New Delhi
.
22 Shri Oaotgckuuy Cher ten, Assistant Liaison Office, O/b the Resident Commissioner,
Oovemment of Kerala

LIST OF DEVELOPMENT COMMISSIONERS

23, Shri Sanjeev N and wanI , Development Commiasloner, Falta, Kolkata

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24 Shri Mabendra Jain, Development

. ..
.
26 Shri N .P S Monge, Development ComraUaUmar, SEEPZ SEZ
. ,
NoU SEZ UlUr Pr*) u))

.
27. Or Safecna AN, Development CommUiloner, CooKln SEZ
211. Shr4 ViJay N. ShowaJc, Development Conunluloncr, Surei SEZ, Surat
29. Shri S. Klihore, Development CommUiloner, APSEZ
30. Shri K.L. Shenne, Development CommUtiocver, Sterling SEZ, Gujarat
..
31. Smu Ui Shulda, Development Commluioncr Mundra SEZ
32 . Shri Ve <i Prakuh, Development Commluioncr Mlben SEZ
33. Shri Menu Tcntlwel , Joint Development CommUiloner, N8UZ

* Pago 20
MinuutoftMM ' wMteeofUw
BoA for lEZi K*U CM I * M 20 l > 20

34 . Dr. S. Swama, Joint Development Commluioncr, MEPZ

35, Shri AX Rathore, Joint Development CommUiloner, ISEZ, Indore, Madhya Predeeh .

LIST OF PARTICIPANTS OF DEPARTMENT OF COMMERCE

36. Shri Madhusydan Trued, Additional Secretary, Department of Commerce

.
37 Shri Rj\Joev Arora, Joint SccreUry, Department of Commeroc .
31. Shri Sar\ jeet Singh, Director and Member Secretary, Department of Commerce
..
39. Shri S S Kumar, Under Secretary, Department of Commerce
.
40 Shri KibiraJ Saber, Under Secretary, Department of Commerce
41 . Shri Vlnod Kumar, Seotlon Officer, Deparynant of Commerce
42. Shri RX Dutu, Section Officer, Department of Commerce,

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\
FORM 1 -
ANNUAL PERFORMANCE REPORT FOR UNITS
[ Refer rule 22)

Period .. 2012 2013 -

PERIOD OF REPORTING NNUAl (APRIL - MARCH)
^
1 Name of the Unit BAVARIA POLY Pvt Ltd
2 Item of manufacture / servlce activity
( A unit of Kalpana Industries Ltd )
Plastic Agglomerates/Granules
.
3 EXPORT (INFLOW)
( Ms in Lakhs)

t /i) FOB value of exports for the Year (indicate items of exports)
3538 12
( Including DTA sales againsl EFC )
(0) Cumulative value of exports for the five year period
0082 43

P- 9
© Countriesol exports
Supplied under 53 m of SEZ rule , 2008

is?:
* IMPORT (OUTFLOW)
(Rs in Lakhs )
A Raw materials and other inputs utilized

fo) Opening balance of imported raw materials , consumables , 375 88

IWijSnw .
s @ tiK ti
components , packing materials etc
if .P} ' L .VdUfkWQ*'*’ 1
'

»
lt GIF value of raw materials , consumables, components
«a UOc £ H; y em ,QJZ>
* ei
^
packing materials etc imported during the year 300 t 50 •

O Cumulative value of raw materials, consumables, components

packing materials etc. 3377 44

hwlidoui o \
(O Value of Imported raw materials, consumables
components,
packing materials etc or finished goods/sarvices received from
. 0 00
other units
in SEZs/EOUs/EHTPs/STPs during the yaar

( e) Total (c + d)
3377 44
( fi Value of importod raw materials, consumables,
components, packing 0 00
materials etc . or finished goods/Mwvlces transferred to olhof units in
SEZs / EOUs/STP during the year

ty ) Closing balance of imported raw materials , consumables, components

packing materials etc . •
180.29

(h) Value of imported raw materials, consumables , components, packing

3191 15
materials etc actually consumed during the year {(e)- [f g))
*

B Capital goods

-
(i) Year wise CIF value of capital goods imports and spares till end of the
year under report
102.95

(») Value of imported Capital goods and spares received from

other units 0.00
in SEZ /EOU /EHTP / STP during the year

(iu) Total (!) + (il)

102 95

•
( v) Value of imported Capital goods, and spares transferred to other units
0 00
in SEZ / EOU/EHTP / STP during the year

( v) Total value of importod copital goods and spares during the year (lli)»(iv)
1U2 95

( vi) Proportionate
amortized value of Imported capital goods taken for NFE 10 30
calculations as per rule of Special Economic Zones Rules, 2000
10% of Rs 102.95 .
5 Other outflow of foreign Exchange (Royalty, technical know how fee
.
repartition of DlvkJetKJ/ProfUs Payment of Sates Commission Interest
- 0.00
oi » overseas borrowings, etc) during the year

6 Total outflow [ 4 A (h) + 4 B ( vi) + 5)

3201 45
7 Net Foreign Exchange Earning for the year [ 3 (a) 6 ]
- 336 68
8 Net Foreign Exchange Earning position at the end of previous
year -333 04
9 Cumulative Net Foreign Exchange Earning for the five year period (7+
B) 3 03
Note For details of calculation of NFE, please refer to rule

BAVARIA POLY PVT. LTD,

Authorised Signatory
 145

A SALES
-
Part II

DTA SALES Value

( Rs in Lakhs)

( a) Sale of Finished goods / services 0 00

(b) sales of rejects 0 00

-
© Sale of by product 0 00

Id) Sale of Waste /Scrap/Remnant A B0

1C) Total 00

2 Capital structure of the enterprise

A (i) Authorised capital 0.00

( <i ) Paid up capital 0.00

B . Overseas investments: FDINRI 0 00

(a) Approved 0.00

(b) Actual Inflow during the year 000

O Cumulative actual investment for 5 years 0.00

Male Femalo
.
3 Employment Male/Female 17 0

•i Investment in the Zone: (Rs in Lakhs)

( a) Building 530 01

(0) Plant and machinery

(i) Indigeneous 112.57

(») Import GIF value 102.95

(in) Total (i) (ii) 215 52

5 OTHER INFORMATION

(1) External commercial borrowing

External commercial borrowing Amount In $

pending at the end of last year
i

(a) Less than three years 0.00

(b) More than three years 0 00

(2) Cases pending for foreign exchange 0 00

realization, if any
I
Date of export NIL
Name of importer NIL
Address NA
Amount NIL

BAVARIA POLY PVT. LT ).

Note The information oiven in the formats for APRS should be

.
authenticated by the authorized signatory of the unit and
cudif eo by a Chaneied Accountant

Dote JUNE 15, 2013

Authorfs
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 147

Precision Polyplast Pvt . Ltd . TM RECYLCING GmbH

Falta Special Economic Zone
Sector- 1 , Plot No . 33 & 34
South 24- Parganas , West Bengal
India

PURCHASER ORDER

INVOICE
Invoice No . S / CTMR 0114-38
Invoice Date : 21.01. 2014

Total Quantity Declaration Price per int. Total USD

50 MT Reprocessed Plastic Agglomerates USD 715.00 35 , 750.00

USD TOTAL
35,750.00

The supply is zero-rated as export / intra -EU delivery according to Germany

resp. EU VAT rules.

Terms of delivery CNF GERMANY / ONE SIDE THE PREPAID

Terms of payment 30% in advance balance Cash against Documents

through Bank.
 148

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R . M . CREATIONS , INC .
50, CRAGWOOD ROAD , SUITE # 308, SOUTH PLAINTFIELD , N 07080
Phone : 908 222- 1500 E mail : exnort.immetals@gmail . com
- -
PURCHASE CONTRACT

PRECISION POLYPLAST PVT. LTD. CONTRACT NO . 8793

.
PALTASEZ SECTOR , PLOT No 13 & 34 RM NUMBER RM 419100
SOUTH PARGANAS DATE : 1/ 16 / 2014
WEST BENGAL, INDIA CURRENCY USD

Material REPROCESSED PLASTIC AGGLOMERATES

Quantity 1 CONTAINER
Price USD 752 PMT
Payment Terms 100% CAD THROUGH BANK
Final Destination NEW JERSEY
Country of be Commercial Invoice (in triplicate) , Full set of clean on board
Sent BiUs of lading, Packing List, CERTIFICATE OF ORIGIN ,
LOADING PICTURES.
Detention free The maximum free days as per shipping line.
days from the
shipping line
Our Bank Details BANK DETAILS : -
BANK OF INDIA,
277 PARK AVENUE,
NEW YORK, NY 10172 USA
NAME R.M. CREATIONS INC.
ACCOUNT & 221125102046601 ABA NO . 026005458
SWIFT CODE : BKIDUS33
Declaration The consignment does not contain any type of arms,
ammunitions, mines , shells , cartridges, radioactive
contaminated or any other explosive materials in any form
and or otherwise.

-
Sd / Illegible

R M CREATIONS , INC. PRECSION POLYPLAST PVT. LTD .

NOTE : PLEASE SEMD BL INSTRUCTIONS AT THE EARLIEST, IF WE DO NOT

RECEIVE THE BL. INSTRUCTIONS WITHIN72 HOURS WE WILL MAKE THE BL AS
PER THE CONTRACT.

PLEASE SIGN & FAX BACK

 150

l GREAT HIMALAYAN PTE LTD

63. ROBINSON ROAD
# 07-04 AFRO-ASIA BUILDING
SINGARORE - 066694

ORDER i GHPL / PPPL / 015 DATE I 27 / 12 / 2013

CONSIGNOR ; PRECISION POLYPLAST PVT LTD

.
.
SECTOR-1, PLOT NO 33604 FALATA'SEZ
.
SOUTH 24 PARGANS, WEST BENGAL, INDIA

! PORT OF DISCHARGE : SINGAPORE

PAYMENT : 30% ADVANCE BALANCE DP AT. SIGHT

Description of Good
* . QUANTITY
IN MT
Rata
In USD
Amount .
REPROCESSED PLASTIC AGGLOMERATES 60.000 680.00 40,800.00

TOTAL US 40,000.00
*
AMOUNTl US FORTY THOUS. IGHT HUNDRED ONLY .
*
BUYER / / SELLER .
FOR GREAT HIMALAYAN/PTE LTD . FOR PRECISION POLYPLAST PVT LTD . .

AUTHOR!! :GNATORY . AUTHORISED SIGNATORY .

 151

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AL MAMARI TRADING LLC.

. .TELl +971,4 2265254
, ...
P O BOX 62760 DUBAI U A E

Order No: AMT/ 90014

Date: 10/01/2014
CONSIGNOR:
PRECISION POLYPLAST PVT LTD. .
-
SECTOR 1, PLOT NO. 33&34 FALATA SEZ
SOUTH 24 PAROANS, WEST BENGAL, INDIA

SHIPMENT DATE B/ 30 MARCH 2014

PORT OF DISCHARGE Dubai / Jabal Ail
PAYMENT Within 30 day
*
Doacrlptlon of Good
*. Quantity
InMT
RatalUnlt
In USD
Amount
In USD

.
1 REPROCESSED PLASTIC AGGLOMERATES 60.000. 685.00 65,600.00

.I
4

65,600.00

TOTAL AMOUNT: USD (FIFTY FIVE THOUSAND SIX ONLY ) .

For AL MAMARI TRADING EST .
PARTNER

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 152

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 153
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Government of India
Annexure P 7 -
Ministry of Commerce 8B Industry
Falta Special Economic Zone
2 nd MSO Building 4th floor, Nizam Place
234 / 4 , AJC Bose Road , Kolkata - 700 020
Tel . No. 2287-2263 / 7923 / 4092; Fax : 2287-3362

. . -
F No FSEZ / LIC / P 9 / 97 / 2750 Dated : 13.12 .2013
To
M / s. Precision Polyplast Pvt. Ltd .,
229, AJC Bose Road ,
2nd Floor, Suite -2A,
Cresent Tower ,
Kolkata - 700020.
Sub.: Renewal of LOP No . FEPZ / LIC / P-9 / 97 / 9016 dated 18.12.1997

Sir ,
On promulgation of new policy on units in SEZ carrying on re-
cycling of plastic scrapier waste, communicated vide letter N0.C6 / 10 / 2009-
SEZ dated 17.09 .2013, BOA in its meeting No.60 dated 08.11.2013 has
granted in principle approval for renewal of validity of letter of approval for
recycling of Plastic Waste / Scrap / Accordingly it has been decided to extend
the validity of your LOP No. FEPZ / UC / P-9 / 97 / 9016 dated 18.12.1997 for
a further period of 5 years w.e.f. 01.12.2013 with the same items of
manufacture and capacity of production and import Quantity of Raw
materials allowing a maximum of 5% wastage as follows

Item of manufacture / export Exports

.
Quantity (M.I )

Plastic Flour / Reprocessed plastic lay 3600

flat tubes / Reprocessed floor sweeping

However the approval is subject to the following terms and

conditions :

(i) Conditions for import of plastic waste / scrap : import of plastic

waste / scrap shall be permitted only as per the approved capacity of the
.
original letter of Approval dated 18.12 1997 issued to the SEZ unit . Further
the type of plastic waste / scrap allowed for import for such units in SEZs
would be restricted to such type of scrap for which they have the necessary
plant and machineiy installed for reprocessing within their approved
capacity in the Letter of Approval issued to them.

(ii) Description of Plastic Scrap : The description / definition of the

plastic waste / scrap for this purpose would be : 'Plastic scrap / waste
constitute those fractions of plastics generated by various
plastic processing operations or those fractions generated in
the production process of plastic in a plant , which have not
been put to any use whatsoever and as such can be termed
as virgin or new material which can be recycled into viable
 154
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TifpEcoty

commercial products using standard plastic processing techniques but

without involving any process of cleaning whereby effluents are generated.

Such virgin / new Plastic scrap / waste shall be permitted for import in the
following forms i.e. compressed , films in cut condition, cut tape soft waste,
flakes, powders, pieces of irregular shape. However , PETITIONER bottle
waste / scrap shall continue to be freely importable as hitherto. Any other
category of plastic scrap / waste not covered by the description / definition as
above shall not ordinarily be permitted for import into SEZ.

(ii) Each consignment of plastic waste / scrap imported by unit shall be

accompanied with a certificate from the factory in which it was generated to
the effect that it conforms to the description / definition as given in sub-
paragraph ( ii ) above. The importer of the plastic waste / scrap would also be
required to furnish a declaration to the Development Commissioner at the
time of clearance of goods, certifying that the plastic waste / scrap imported
by him and for which clearance is being sought, strictly conforms to the
-
description / definition as given in sub paragraph (ii) above and that it is
-
free from any kind of toxic / non toxic contamination and has not been put
to any previous use, whatsoever.

(iv) As per the Water (Prevention 8s Control of Pollution) Act , 1974 and
the Air ( Prevention) and Control of Pollution) Act, 1981, plastic processing
units are required to obtain Consent to Establish and Consent to Operate
from the State Pollution Control Board concerned .

(v) -
In case of mis declaration regarding the material being free from
any toxic / hazardous substances by the importer , action as per laws of
Ministry of Environmental & Forests applicable under the Environmental
( Protection) Act. 1986 for committing offences leading to damage of
environmental and increase in Pollution in the country as modified and in
force from time to time, would he taken by the competent authoirty .

(vi) As per the Hazardous Waste ( Measurement Handing and Trans

boundary Movement) Rules, 2008, solid plastic waste can be imported into
-
the country only with the permission of the Ministry of Environmental and
Forests as it is listed in Schedule III (Part B) of the aforesaid rules. All
plastic processing units are required to conform to the said Rules .

( vii) Before the clearance of the plastic waste / scrap, all imported
consignments of such plastic wastc / scrap shall be subjected to scrutiny
and testing of samples. SEZ / Customs authorities shall for this purpose
draw a sample and send the same to the nearest laboratory / office of the
Central Institute of Plastic Engineering & Technology (CIPIT) or Central
Revenue Control laboratory with a view to having the same analyzed and
verified that such imported consignments arc in conformity with the
-
description / definition as given in sub paragraph (ii) above.

(viii) -
For any other mis declaration , laws formulated by the Directorate
General of Foreign Trade , as in force from time to time, would also apply
and action as per Foreign Trade (Development 8s Regulation ) Act , 1992
shall be taken by the competent authority.

(ix) The units are required to fulfill the export obligation criteria
including positive Net Foreign Exchange ( NEE) earnings as provided in
rules 53 of SEZ Rules 2006 per provisions of this Policy. No broad banding
of unrelated products shall be allowed for this purpose.
156
 157
-TVte ( DtY

(x) To ensure that plastic reprocessing units in SEZ fulfill their export
obligations in addition to meeting their NFE ob4gpti6hy ~all such units would J'
be required to ensure that certain minimumj/physical export levels to be *
achieved by such a unit on a graduated upwarcTscale as a percentage of the
unit’s total turnover is prescribed as under :

Period Minimum Physical Export

Obligation
At the end of 2nd 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 5th 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 2 nd , 4th and 5th years
would lead to imposition of penalty and cancellation of the units LOP. The
authorized operations shall be restricted to carry out the business of
recycling of plastic , No Trading activity is permissible under any
circumstance ,

(xi) All applicable laws, rules, regulations etc. , pertaining to

environmental and other areas, as amended from time to time, shall be
strictly complied with by all units in SE / s carrying on recycling of plastic
scrap or waste.

(xii) Compliance with parameters for import of plastic waste / scrap and
other regulatory requirements as specified in this instruction and
applicable through various legal provision as amended from time to time
shall be kept in view by the Board of Approval while considering Letter of
.
Approval ( LoA) renewal cases etc relating to units in SEZ carrying on
recycling of plastic scrap or waste.

(xiii) The validity of LOAs of existing units in SEZs carrying on recycling

of plastic scrap or waste would henceforth be governed by the provisions of
this policy and would be appropriately amended / renewed as per the terms
of this policy ,

(xiv) As provided under Rule 53 of the SEZ, Rules if a Unit does not
achieve positive NFE Earning of fails to abide by any of the terms and
conditions of the LoA or Bond-cum-Legal Undertaking, without prejudice to
the action that may be taken under any other law for the time being in
force, the said Unit shall be liable for penal action under the provisions of
the foreign trade ( Development and Regulation) Act, 1992 as well as liable
for cancellation of its (LoA as per Provisions of the SEZ Act .

(xv) This Policy would supersede all instructions / circulars issued earlier
in this regard on this subject.

(xvi) Import of Plastic waste / scrap shall be strictly governed by the

provisions of DGET Public Notice No.392 / 97 dated 01.01. 1997 as
amended .
(xvii) The LOP will also be governed by relevant Notification / Instructions issued
 158

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 159
TYPE COPY

subsequently by the Ministry of Commerce and Industry, New Delhi or any

other authority competent to issue any instructions in the matter.

(xviii) You are requested to please confirm the acceptance of the above terms
& condition within 7 days fro the date of issue of this letter.

(xix) You are to execute a fresh Bond Cum Legal Undertaking with this
office in terms of para 22 of SEZ Rules, 2006.

Yours faithfully,
-
Sd / Illegible 13.12 , 13
(Satyajit Biswas)
Assistant Development
Commissioner
For Development Commissioner

Copy to :
(1) Shri A. Guha, Specified Officer, Falta SEZ.

(2) Sri Sanjeet Singh, Director , SEZ Division, Ministry of Commerce, Govt , of
India, Udyog Bhavan , New Delhi .
(3) Zone Office, Falta SEZ.
 160

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APP IU** lanuar// 07 , 2014

Shrl Anand Sharma

Hon ' blp Minister

.
Department of Commerce
MJplst s <3f CommarcftA .;
^ ...
M«
' •
J'
• v: . t- ;

Re
Plastics ReprocasUtvg Units In SEZ .
-
Representation for NeW' PoUcy and Conditions imposed for

v / R»T: P-dllcy on R&brQceMlft&' 'dT • Plastics - dated 17 , 09.2013 by

P partjjnfe t of 1Clbmii<>»Bfe'-§i. , Uy3ysttY » and LOP Issued doted
Sir,
^
^
U is humbly submitted that currently five ‘Plitstlcs • Reprocessing Units have been
> rU % . ,

operating in ralta Special Economic Zone a*tpl functioning Since 1997 98 . These -
Reprocessing Units have engaged nearly 10 , 0,OO .vy.O ers directly and more than 40 , 000
. ’
^
workers Indirectly These repryc slng unlts are allcrMld'tf to Import plastic Industrial ^
'

WPidlice
<
- "

agglomerates and graKuTes, ’vvhleh ^

^
sbisps ln .qpftformajtl p' to OGFT Public . lattice Np* 2)92 ( PN ) /® 7 dated 1 1 1997 and
' '

as riCif' materials by plastic

--
footwear and household
goods , which are mainly used by the farmers and •doowop" mass .
.
^ .beginning, as per
FfOpn the vei - ' the POUcyi lasued by 'the Government of India , these
reprocessing units had been Issued Letter of Permission ( LOP) for a period of five years
“
However , with effect from October 2010, the extension of LOP was granted on adhoc
basi for a period of three months bud of lata lp the year 2013 for a period of one month
£
only .
Mlnlstr \- of Commerce L. Industry , Government of India , vide Policy
. . -
No C o/ lO / 2009 SEZ Dated 17th September, Zd'diS.HsgUed n policy for renewal of LOP of
all the reprocessing units for a period of five y W.rs and imposing a condition for
. . -
physically exporting up to 100% of ihelr total turnover (Claus X of the Policy ) .

. .tKe dxtehslon of - LOP for five years.

---.
The ;proccssl ig units have already accept®#
H vor , steo to
^ ^9r e v i e w o o n d l t l o n s, which are
unrealistic and- Impossible to achl &v ..-, to reylew . arui
Wherein - stake . oldens have . consented
ftvise according to our submissions
2$% In five years period . ^
1
 161
TYP0 COPf

January 07, 2014

Shri Anand S harma
Hon ’ble Minister
Department of Commerce
Ministry of Commerce & Industry
Udyog Bhawan
-
New Delhi 110107

Re: Representation for New Policy and Conditions

imposed for Plastics Reprocessing Units in SEZ.

Ref: Policy on Reprocessing of Plastics dated

17.09.2013 by Department of Commerce 8s
.
Industry and LOP issued dated 13.12 , 2013
Sir ,

It is humbly submitted that currently five Plastics Reprocessing

Units have been operating in Falta Special Economic
Zone and
-
functioning since 1997 98. These Reprocessing Units have
nearly 10 ,000 workers directly and more than 40,000 worker engaged
s indirectly.
These reprocessing units are allowed to import plastic industr
ial scraps
in conformation of DGFT Public Notice No. 392 (PN) 97 dated
and produce agglomerates and granules, which are / 1- 1 1997
used as raw materials
-
by plastic processing industries particularly in small
scale sectors for
producing essential items, viz. plastic irrigation pipes ,
water storage
tanks, tarpaulins, footwear and household goods, which are
mainly used
by the farmers and common mass.

From the very beginning, as per the policy issued by

Government of India, these reprocessing units had been issued the
letter of
Permission (LOP) for a period of five years. However, with effect
from
October 2010, the extension of LOP was granted on adhoc basis
for a
period of three months and of late in the year 2013 for a period
one
month only. Ministry of Commerce & Industry, Government of India , vide
Policy No. C.6 / 10 / 2009-SEZ Dated 17th September , 2013, issued
a policy
for renewal of LOP of all the reprocessing units for a period of five
years
and imposing a condition for physically exporting up to 100% of their
total turnover ( Claus X of the policy).

The reprocessing units have already accepted the extension of LOP

.
for five years However, requested to review these impractical and
unjustified conditions, which are unrealistic and impossible to achieve , to
review and revise according to our submissions wherein stake holders
have consented for exporting 20 to 25% in five years period .
-
 162

New Policy, particularly clause x, - seems fo - be. UKej n jaeeC clause for reprocessing
" T;
f . -^ijj ^ ^
, which wiU. undoubtedly resulfc lft
^^^^ ^
inV tliUts^
Inaustry WtfpSSlog units in Special
'

• t
/ .
Economic tones It Is emphasized: thatall
fifteen years In compliance to the SK Act
c
rulds
re
^^
.:' S ' dfoVl'dled employment to 10,000
''
ere operating for more than

people directly and 50 ,000 people Indirectly for various, functions like loading, unloading,
. ^
transportation, petty shpJSS , etc Also .the reprodesii»2 ’ aitSrJWls like agglomerates and
i granules are being used, by plastic manufacturing units for manufacturing agricultural
pipes, tarpaulin, footwear , packaging mat«priblst7 -i b# and ’ sourcing raw materials
v
« .
.
fromreprocesslng units at o very competitive price The closure of reprocessing units at
SEZs would compel these units to procure the reprocessed materials from abroad at
tt d’rtiJftnOUS amount Of foreign
much higher price end the Government of IndlS’h i

t he remittance to the axooftei

exchequer toy/ ards ;
- th« ^^^ ^^efcroad.' Also, the closure of
^frtyff '

-
these. 'uqlts Would Infallibly lead to t lapse scale unpnjployment to nearly 200,000
<

i people In fialta & Kartells Sppftot e n'OMlc -Zones Including small scale industries
^
attributed to the scarcity of basic raw materials ifdKlij&WGsJ processing Industries .
-
It Is a fact that the afore mentioned '.policy Is harsh|
, :Hdyi)ndemocratlc decision by the

\yy
Departrpent of Commbrae (5EZ
RCL .ili T^K
.
DlVIsldflJ WUM jl
,
letter No. EPC/ SEZ / AM04/ A 14 dated October 25 ‘ 2013 tod“ PCES / SEZMM / 2012 dated
.
191' February , 2013 Moreover, the decision of 100% physical export for five years is
1
^ *
^^
'tt equest of the stake
EOU, vide their
-

even contradictory to the approval given In the 3"1 BOA meeting, which provided for five
years regular extension In 2006 .
d- Srounds : -
Our unfti are aggrieved that despite provision under the &E2 Act for treatment
of all
..
SE 2 units at p r, however:

Recently the. Department her, suldcUoes, dated 17«h

SWPSfr *- ' 01
unde ttiwfe X,*that th»w
'
Including that
•
Of turnover, as minimum
expert oblfgi.;lon or face wnltlv
Lett . • of M,pp oval . * action, *«y pf penalty and cancellation of
|

!
 163

TlPe WPY
@)
(

New Policy, particularly clause X , seems to be like a sunset clause

for reprocessing Industry, which will undoubtedly result in the closure of
all reprocessing units in special Economic Zones. It is emphasized that
all reprocessing units are operating for more than fifteen years in
compliance to the SEZ Act rules and provided employment to 10,000
people directly and 50,000 people indirectly for various functions like
loading, unloading, transportation, petty shops, etc. Also the reprocessed
materials like agglomerates and granules are being used by plastic
manufacturing units for manufacturing agricultural pipes, tarpaulin ,
footwear , packaging materials, etc. and sourcing raw materials from
reprocessing units at a veiy completive price. The closure of reprocessing
units at SEZs would compel these units to procure the reprocessed
materials from abroad at much higher price and the Government of India
would lose enormous amount of foreign exchequer towards the
remittance to the exporters from abroad. Also, the closure of these units
would infallibly lead to the large scale unemployment to nearly 200 ,000
people in Flata & Kandla Special Economic Zones including small scale
industries attributed to the scarcity of basic raw materials for plastics
processing industries.

It is a fact that the afore-mentioned policy is harsh and

undemocratic decision by the Department of Commerce (SEZ Division)
without reckoning the request of the stake- holders submitted through
Export Promotion Council for SEZ and 100% EOU, vide their letter No
.
EPC / SEZ / AM04 / A 14
.
dated October 25, 2013 and
EPCES/ SEZ/ AM / 2012 dated 19* February, 2013. Moreover , the
decision of 100% physical export for five years is even contradictory to
the approval given in the 3rd BOA meeting, which provided for five years
regular extension in 2006.

Detailed Presentation and Grounds: -

Our units are aggrieved that despite provision , under the SEZ Act
for treatment of all SEZ units at par, however:

Recently the Department has issued new Policy guidelines, dated

17th September, 2013, which imposes many regressive conditions
including that under Clause -X, that these unite must export 100% of
turnover, as minimum export obligation or face punitive action , levy of
penalty and cancellation of Letter of Approval.
 164

V V

'

/ It Is humbly submitted that the above conditions Is not only unrealistic but also contrary
to the provisions of SEZ Act and Rules , and unprecedented , thus result in Closure of
.
these units The Implementing those' conditions wcqlcMaad to a situation where these
SEZ .unlts - pyen after expgrttng,0S % penalty up to 5 times ,
ainii C94 jMtla );lo
'
. no f I t B P q uo n e e d on s t i
every count and rendering the units atJ n fcv''Ofi!
^^
ciWplals tai lofl away the protection
'' i

and safeguards provided by Government dff&'li&qlsl’atare to: these units under the SEZ
^
Act

We thus request (or withdrawal of sUbh^ai lfc« ry conditions , while agree to work in
*
compliance of SEZ Act arid Rules, drtthflMollawlng, , grounds, .which, are without prejudice
: »•’ (
to one another: - * NJ
1. That the SEZ Act and Rules , 2006 , Is a uniform; nd qpmplete code to regulate the
.^ ^
functioning of all SEZ units . The export obllgdfcibnq jie clq aly stipulated under Rule 53,
which requires that . a| . )I "$E2 units fljasltlye Net Foreign Exchange to be^
calculated . cumulqUvejy 4
, ® r . formula stated therein
_ -
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'

^
lV
"
^ ^ -
submit that It is not^ at all bpifi'fBr tffil depaftrrfwL'.tokjunfind -or enhance this obligation
in respect of any particular SEZ umcs.

2, That ot|t , unit Is functioning since lWIn fiattar eabrade Zone even before the
,

SEZ Act was passed by the Parliament and made ' effective In 2005 . At the time of ^
migration to SEZ regime, our units were treated as existing units The Government .
^ -
and the said units have express! . - agreed to operate under the criteria of " achieving
positive Net Foreign Exchange under HMrSS", - WhjOb .'Is valid ' uniformly for all
5 EZ units
as above .
3 . That upon establishment, SEZ Act duly fecoiSKt&Si end exempts the then existing
units from the approval procedure, however It appears chat depaitment through this
New policy ha .1 effected unilateral changes tlrtHtf sanctions of our Letter of Approval ,
-
which Is arblt ary and contrary to the unBrrvhJjjqO|a
» -,prftu loQ..qf Section lS( t ) of the
, - ^
SB Ac
^^
cJU reproduced here:

i!
 165
' TYPE
<©
It is humbly submitted that the above conditions is not only
unrealistic but also contrary to the provisions of SEZ Act and Rules,
unprecedented, thus result in closure of these units. The and
implementing
these conditions would lead to a situation where these
SEZ units even
after exporting 99% of turnover , shall be liable for penalty
up to 5 items
and cancellation of LOP This would result the legitimate function ,
.
being questioned on every count and rendering the units ing
at the mercy of
officials talcing away the protection and safeguards provide
d by
Government and Legislature to these units under the SEZ Act .
We thus request for withdrawal of such arbitrary conditi
agree to work in compliance of SEZ Act and Rules, ons , while
grounds which are without prejudice to one another:
on the following

1. That the SEZ Act and Rules, 2006, is a uniform and complete
code
.
of regulate the functioning of all SEZ units The export obligations
clearly stipulated under Rule 53, which requires that all “SEZ units
are
shall
achieve positive Net Foreign Exchange to be calculated cumulatively
for a
period of 5 years”, as per the formula stated therein. Export obligati
on is
not even based on turnover but on Forex inflow v s outflow We
/ .
that it is not at all open for the department to amend or enhance
submit
obligation in respect of any particular SEZ units. this

2. That our unit is functioning since 1997 in Falta Free Trade Zone
even before the SEZ Act was passed by the Parliament and made
effective
in 2005. At the time of migration of SEZ regime, our units were
treated as
existing units. The Government and the said units have expressly
agreed
to operate under the criteria of “achieving positive Net Foreign
Exchange
under rule 53” , which is valid uniformly for all SEZ units as above.

3. That upon establishment, SEZ Act duly recognizes and exempts

the then existing units from the approval procedure, however it appears
that department through this New policy had effected unilateral changes
in the conditions of our Letter of Approval, which is arbitrary
contrary to the unambiguous provision of Section 15(1) of the SEZ
and
Act
which is reproduced here:-
 166

iS ( i ) "Any person , who

intends to set up a unit may submit a proposal
containing such particulars as may be prescribed .'

Provided that an existing unit shall . / be deemed to ha ye been set up in -

accordance with the provisions of tbl /Ac£,ABd.,£ uph units shall not require
* .
approval under this Act".

*
Thus It is evlpent .from -the above provision of LaWy that 'thare Is no basis for unilaterally
change or modification . of conditions of iQP pV't .d: p5j
via policy .
action It a fact thafwe;
is ‘
h « l Feg!M&
\|
^
t obligation by the department .

^^^$ «
ar extension of LOP which Is
covered under Rule 19(6 ) and. this does not r.eftufrp'Odr units to undergo the process of
approval or change in terms of approval of LOP, which existing units are specifically
exempt from .
4 . .
We submit .y t.the .departTn enj;, I?1a ( jgC|d> byr:thftl.pEflvlaions of SEZ Act and Rules,
^
^^ -
2006,. established bythe legislative a Isj ijiWl theseils. no provision which empower the
dep j rauept. t tssUci pftUcv/ exftsutly.e,action, to treaMJ'y .SEZ units differently either for
^^ ^
foreign exchange/ export obligation or for Imposing paddl ;pneyis)g,ns, or Cancellation of
LOP which uniformly prescribed underlie S3 and 54 Qf lihe SEZ gules Thus neither the . .
export obligation
-
unlts asid.one under
-
nor the consequent,penalprovlslons pcji)d t?a amended for these said
^
.thfcfiew PaUey anp l(pp|(|) iijjg/,avmendlil> g conditions of LOA .
5. That the department has not considered the fact tbptr operations and
functioning was duly d Jlbari | tod , U0idy; gdWdjrtbpd 'Qf 8835 Act, during 2005 06,
-* -
In the BOA under than - H d o f l ‘
. . ^* K m 8 l Nathjl, and after ^
connl e
. . ^^
ajl the factfc theVi
of b pA PollowItvg observation
^. ^
minutes:
3* meeting
-
"It was also Informed that ti
agglomerates apd recycled granule
-
j

- ^^
finished .J» rgdiMSts of
.
those units ( primarily

^ h v/ e to pay fu „
^*
Import PutV on olearabdLs tp .TA
heJ d W s itemed that prior
to bplpfl„ set up i, Imported In
, .
finished font from Dubai etc Yne value addition, Employment of
people directly and 180,000 people Indlraotly
over 20,000
add the resultant gains are now
to tne Indian Economy .
4

!
 167
-TYPE copy
T*
!L

15(1) “Any person, who intends to set up a unit may submit a

proposal containing such particulars as may be prescribed

Provided that an existing unit shall be . deemed to have been

set up in accordance with the provisions of this Act and such units
shall not require approval under this Act”.

This it is evident from the above provision of Law, that there is no

basis for unilaterally change or modification of conditions of LOP or the
export obligation by the department via police action. It is a fact that we
had requested only for extension of LOP which is covered under Rule
19(6) and this does not require our units to undergo the process of
approval or change in terms of approval of LOP, which existing units are
specifically exempt from .

4. We submit that the department is bounded by the provisions of

SEZ Act and Rules, 2006, established by the legislative action , and there
is no provision which empower the department to issue policy / executive
action , to treat any SEZ units differently either for Foreign
exchange / export obligation or for imposing penal provisions, or
Cancellation of LOP which uniformly prescribed under Rule 53 and 54 of
the SEZ Rules. Thus neither the export obligation nor the consequent
penal provisions could be amended for these said units as done under
the New Policy and imposing / amending conditions of LOA .

5. That the department has not considered the fact there operations
and functioning was duly deliberated under provisions of SEZ Act , during
2005-06, in the BOA under then Hon' ble Commerce Minister, Shri Kamal
Nathji, and after considering all the facts the extension for 5 years was
.
given during 3rd meeting of BOA Following observation is reproduced
from BOA minutes:-

“It was also informed that the finished products of these units
( primarily agglomerates and recycled granules) are freely importable and
have to pay full Import Duty on clearances to ATA. The Board was further
informed that prior to these units being set up in India, these goods were
being imported in finished form from Dubai etc. The value addition,
employment of over 20,000 people directly and 180,000 people
indirectly and the resultant gains are now to the Indian Economy .
 168

V\
V
*

Yr
v#
/ The Board aft,pr detailed ddttberfktlofle on t)pe sub!***
extortion of these LOP's by another 5 years " .... * decided to grant

Thus even under theiSEZ regime, the opa ld s fc i siWMV' was earlier deliberated
fotto tono#hlch the exMjfmibh torthat It Is ^ ^ ^ ^^^
*
. njtls ged and wlthoujCao.y'bftsts via policy condition,
^wlhtd ^shall result In closure of tba.ettthvlttijljstry .
^ abrupt
'

Grpunds on merit:

6. Ttust ' the Department ' and Fatt»'..Sfp£djfj|2 j}q»3 |0 , Administration Is well
^^
aware;Df , <he fact that over flplbyi p thts Industry In Falta
SEZ, who with their families are dependent mr«$Sp!vi 'etihbod from this Industry This
policy conditions for minimum 100% expoj£mtogjitlpn of the turnover, Is totally
^
j .
unrealistic and impossible to afibtftve wfi
penalty/ canceliatlon Of LQP. ^^ ^ .
-rlnc tpy carLTisk .the Imposition of
^
this matter has the
pote -
l; of paralysing of

^
and consequential
< . theiJ! iBllhood af pliJarihUles.
,^
^ - Sr . i
ai\ ; ) It Is humbly submitted
-
that in the umortunate event of fo ced closure the l.ncjustry cannot be held responsible
:or any consequences . *

.
7 .
That -uppp mwiU.tMInctJltftty ' situation for the
Industci Sftfialiln S 6Z, economically, at a
duces pla
^ -^^^
^^
v
ji
lower 'di» :' These units
' are competiivg dt.h chea r Iqipdrts from China, Dubai, Malaysia
> ^ ^
^.
and n«?fohbourlng SAPTA countries wblch have dutyfree access to,Indian market .
Thupe basic raw materials are used ,t y aionnasUc .ssi Industrie*,
.dii .o , essential' 1t o m -a o * .-B i b o ,s wfl&eh storage tanks,

^^
Prg
tar wuws, t»otv«ea etc.
^,
UMV h y a n d common people The .
.-
disruption in operation of said unit, would tn'
ava ' iblllty o ‘ Imported raw mt.-*rlals at much hlghu * for
.
industries Thus closure of salt units would have v» cascading.
tiiriuiesuilt
In . scarcity of raw materials and
these processing SSI
effect creating
fl ian,t}y r<vrraers and common
unemployment and .bjg'hjer costs : r Items usAdJbr;l
peo . e. ^^
5
i

!
 169
Type copy
XLiZ
The Board after detailed deliberations on the subject decided to grant
extension of these LOP’s by another 5 years ’’

Thus even under the SEZ regime, the operations of the Industry was
earlier deliberated following which the extension for 5 years was granted. It
is submitted that it i6 unjustified and without any basis for taking a totally
contrary view via policy condition, which shall result in abrupt closure of the
entire Industry.
Grounds on merit:

6. That the Department and Falta Special Economic Zone

Administration is well aware of the fact that over 10,000 workers are directly
employed in this industry in Falta SEZ, who with their families are
dependent for their livelihood from this industry. This policy conditions for
minimum 100% export obligation of the turnover, is totally unrealistic and
impossible to achieve and no industry can risk the imposition of
penalty / cancellation of LOP. Thus the insensitive approach in this matter
has the potential of paralyzing of operations and closure of the industry and
consequential unemployment of workers and the livelihood of their families.
It is humbly submitted that in the unfortunate event of forced closure, the
industry cannot be held responsible for any consequences.

7. That upon merits the industry operations are otherwise a win -win
situation for the economy, since the industry produces plastic raw material
in SEZ, economically, at a lower cost. These units are competing with
cheaper imports from China , Dubai, Malaysia and neighboring SAFTA
countries which have duty free access to Indian market.

These basic raw materials are used by hundreds of domestic SSI

industries, producing essential items, such as irrigation pipes, water storage
tanks, tarpaulins , footwear etc. use by mainly farmers and common people.
The disruption in operation of said unit would in turn result in scarcity of
raw materials and availability of imported raw materials at much higher for
these processing SSI industries. Thus closure of sake units would have a
cascading effect creating unemployment and higher costs of items used for
irrigations by farmers and common people.
 170

• / G . That the department has failed t .;

° « 4l alternatlve/ substltutlon
9
'

-
f o r the domestic demand Bivd .requl«fn t !'
«
other p tcd\eum products In our growing ecoliotvtyi ^ ^^^.^^ »tlc
* raw materials like all
-jWe hereby submit a comparison
chart for the alternative - options, scenario for s
and its cost on exchequer as below : - ^ iv of raw material to domestic market

^
| Option Valueln: Forex outflow In
S No .
.l I import of pjclrqe. raw material -
0 1600 / ton
I 2 J' « iStlOO-l300/ton
3 ililjK r$§oMooo7to
^
!
5 I Supply of reckling plastic raw '5
I material by SEZ units i i
^ 5 800/ ton P -
<• • Vi
'

i :.axchapgo outgo is In the

^^^^ ^^^ ^^^^^..
,> |
Thus It 16: evident frotd toa
^
^
SggfMA m !jfia feuit.e ffom other options result In
^
1
supplies pf /rgw materl&kfcciPBa:l e*'
.
- ^^
I
slgnlflcjjjtly hlgfrer'ferex outflow and. huffle-'bricevR brassantlal goods The growing

^ .^
& »< y l qpwn and every year the Government
• spends
lwwlc rew meteriel sourced from
'oreiqn exchange to cover Import of lees of ton of
*
cne date of the Department of • tiommerpe St Industry .
9 . That - . before imposing such unrealistic conditions the department failed to
-
appreda'to/that there Is no minimum phtydlcal, ie>;part conditions as a percentage
of turnover for any SEZ unit, which Is beyond' the uniform obligation of net foreign
,
exchange earnings as per ftule S 3 . Further -Jhe. SJf , provisions even allow ancillary
&

^
units , which are In fact approved and lssuedi

^^
’ fa mifapturing packaging and
£
'
^
^^^^
similar having: to physical i. jft
products without jng, which fulfill export
4

.
obligations only on the basis of sa bs on deepilsittij Btt '' Thdi department
's action to
impose minimum 100% export cJlIgatlon h
«« caused disappointment amongst the
won rs .

also
75 crore annually
-
tows ;dk Customs Duty and Sqlei: 'f
resuming In revenue loss as well .
&ftt .
etc The closure of the industry shall be

II
 171
TY />£ a>Py

8. That the department has failed to realize that there is no

alternative / substitution for the domestic demand and requirement for
economical plastic raw materials like all other petroleum products in our
growing economy. We hereby submit a comparison chart for the
alternative options, scenario for supply of raw material to domestic
market and its cost on exchange as below:-
SI . Option Value in $ / ton Forex outflow in
No . $ / ton
1. Import of prime raw material $1400 -1600 / ton $1400 -1600 / ton
2. Import of feedstock -
by $1100 1300 / ton $1100-1300 / ton
domestic RM Producers
3. Import of recycled raw $800-1000 / ton $800-1000 / ton
material
4. Supply of recycling plastic $700-800 / ton $700-800 / ton
raw material by SEZ units

Thus it is evident from the above that the lowest foreign exchange outgo is in
the supplies of raw material from the SEZ Industry. The results from other
options result in significantly higher forex outflow and huge price rise for
essential goods. The growing domestic raw material demand is well known
and every year the Government spends foreign exchange to cover import of
lacs of tons of plastic, raw materials sourced from the date of the Department
of Commerce & Industry.

9. That before imposing such unrealistic conditions the department

failed to appreciate that there is no minimum physical export conditions
as a percentage of turnover for any SEZ unit , which is beyond the
.
uniform obligation of net foreign exchange earning as per Rule 53 Further ,
the SEZ provisions even allow ancillary units, which are, in fact approved
and issued LOA, for manufacturing packaging and similar products without
1 having to physically export anything, which fulfill export obligations only on
the basis of sales on deemed export. Thus department’s action to impose
minimum 100% export obligation has caused disappointment amongst the
workers.

10 . That the industry besides providing employment to large workforce ,

also contributes significantly to Central and State revenue to the extent of 75
crorc annually towards Customs Duty and Sales Taxes etc. The closure of
tire industry shall be resulting in revenue loss as well.
6

j
 172

~
:z

11. it is submitted that the new policy Is full of Inconsistencies, for instance , It has not -
been specified under w.hat provision of SEZ Act the new policy has been framed , Clause
X of the policy Is Inconsls.bent . hj iu
• inc '

^hSlsiieiBt^ wIth ' p r o v i s i o n s-

. additional plant and
TgF ^^^ of penal provisions are
.t h e .units were asked to Invest In
JWdUgt* -however new LOA terms ,
Impose a condition?. < . ‘
rf '
iKe - Industry shall be restricted to recycling
'. only . This of course shall frustrate £ 6' new iwyestment already made by some of the
'
^ -
units after' taklnT
^ - ^^ ^- ^^.. -
provel frcutli .
>*
b i
“
i '
>
" V "
.. i
We thus conclude that the unUat |
policy may be withdrawn an ifWlH &e
units are allowed to function under
ral atwendarten / concjitlons Imposed under the new
;
- ^
tKe eira,l| Interest that the said industrial
^ bf LOP bnd provisions of SEZ Act ^^ '

. ^ ^ -
and Rules 2006 Further as,
—^^ ^
dfirtfel alli ithese units will remain committed to
proposed
- - - -
exporting up to a&Afe ef the»r total -+Wfai%eC(tJV*;«ment, besides earning and achieving
,oyerall 'lSitiB' 4 '
-
-by p'lftdiictoff value added products and
'
positive NFgi a eq red
^^ ^ ^
! . ^c^^stlon
rsi)infel tint closure and unemployment of
over 50 , 000 workers FSEZ fii in ail scale Wfj
^ .
tpa’if -’
'

^
1
zps&. , .fy.

•i' .. -
i y ihortsed Signatory
QLrcucx'

Fof -Rtc' isioa Pol ;- plaitP \a. Lid . .

-

.* r :, *. ;#

Aulh
;< «

• ised
***• 4 **
.
Sigj .toty / Director ^ iOKHl INDIA PVT . LTD.

OiUCl4>

WSSHfr
NJwr Palace,
t "- i » \ *•

Arnav -AAtl*. Envirogl .

•

l
--
i 234/C - A . 3 C Bor e Road ,
KaJk; :a 700 ot 0 'AJiroTisMCijnEic -V

V
•\v "

:
 173
Tyre eof ]
m
.
u It is submitted that the new policy is full of inconsistencies, for
instance , it has not been specified under what provision of SEZ Act the new
policy has been framed , Clause X of the policy is inconsistent with Clause
IX. The applications of penal provisions are inconsistent with provisions of
Rule 54. Earlier the units were asked to invest in additional plaint and
machinery for value added products however new LOA terms, impose a
condition that the operations of the industry shall be restricted to recycling
only. This of course shall frustrate the new investment already made by
some of the units after taking approval from the Department .
We thus conclude that the unilateral amendments / conditions imposed
under the new policy may be withdrawn and it will be in the overall interest
that the said industrial units are allowed to function under the existing
terms of LOP and provisions of SEZ Act and Rules 2006. Further, as
proposed earlier all these units will remain committed to exporting up to
25% of their total NEF requirement , besides earning and achieving overall
positive NEF, as required under Rule 53, by producing value added products
and further investing in additional plant and machinery .

Your personal intervention is sincerely requested to avoid closure and

unemployment of over 50 , 000 workers in FSEZ & small scale industries.

Thanking you ,
Yours faithfully ,

BAVARIA POLY PVT. LTD .

PLAEYOLENE POLYMERS PVT . LTD .
-
Sd / Illegible
Authorised Signatory
Sd / - Radha Santhalia

Director
For Precision Poly Plast Pvt. Ltd .
SUKHI INDIA PVT. LTD.
Sd / - Illegible. -
Sd / Illegible
Authorised Signatory / Director Director

Copy of Development Commissioner Amarnath Enviroplant Ltd .

Falta Special Economic Zone,
2nd MEO Building, 4 th Floor , -
Sd / Illegible
Nizam Palace ,
234 / A,A.J . C , Bose Road , Authorished Signatoiy
-
Kolkata 700030
7
 174
ts
v- 4 .-
/
n RESIDENCE :
W mal Kumar Saha
/ 88, Madhu Sudhan Biswas Lane -
t Advocate, Howrah - 711101
High Court, Calcutta Phone 2641-5039
Bar Association Room No 13 Mobile : 9433148456/8331448456
Centenary Building

Dated : 03.03. 2015

To
Ratnesh Kumar Rai,
Advocate,
Khaltan & CO LLP . .
.. .
Re : W P No 493 (W) of 2015
,

Kalpena Industries Limited & Anr.

-Vs~
Union of India & Ors.

Dear Sir,

Please find enclosedherewith a copy of the affidavit in Opposition

in the above mentioned writ application which shall be used at the time of

hearing of the writ petition. Be it mentioned here that the affidavit in opposition

.
has been affirmed on 02.03 2015 but I could not serve the copy of the same

.
upon you due to my personal difficulty - Please acknowledge the same.

Yours faithfully,
Enclo : As above.

Advocate.
/
/ «
175

DISTRICT : KOLKATA
IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

.. .
W P No 493 of 2015

In the matter of :

An application under Article 226 of the

Constitution of India ;

- And -

In the matter of :

Kalpena Industries Ltd. &Anr .

...Petitioners
- Versus -

Union of India & Others

...Respondents

to 4
Affidavit-in- oppositlon on behalf of the respondent above named 1

Sanjeev Nandwani; son of Late Jagdish Nandwani, aged about

53
I, Sri

years, by occupation - service under the Government of India, in the Ministry

 176

DISTRICT : KOLKATA

IN THE HIGH COURT AT CALCUTTA

CONSTITUTIONAL WRIT JURISDICTION

APPELLATE SIDE

.
W. P No. 493 of 2015

In the matter of :

An application under Article 226 of the

Constitution of India ;

- And -

In the matter of :

.
Kalpena Industries Ltd &Anr .
...Petitioners
- Versus -

Union of India & Others

...Respondents

Affidavit-in-opposltion on behalf of the respondent above named 1 to 4

i;

I, Sri Sanjeev Nandvvani, son of Late Jagdish Nandwani, aged about 53

years, by occupation - service under the Government of India, in the Ministry

 177
t
wJ

mu

of Commerce and Industries, In the office at 2nd MSO Building, 4th Floor,

Nizam Palace, 234/ 4, A.J.C. Bose Road, Kolkata - 700020 do hereby

solemnly affirm and say as follows .

1. I am the Development Commissioner, Falta Special Economic

.
Zone, the respondent No 3 herein have made myself acquainted with the

facts and circumstances of the case leading to the publication of the

. . .
Impugned notification No C 6/10/2009-SEZ dated 17.09 2013 and the letter

.
dated 13.12 2013 requiring compliance thereof and am authorised and

competent to affirm this affidavit for self and on behalf of the other do-

respondents,

2. I have read a copy of the writ petition in the above matter

hereinafter referred to as "the said petition" and understood the purport

meaning and scope thereof .

3 . Save what would appear from record and save what have been

specifically admitted hereinI deny and dispute all allegations and contentions

contained in the said petition.

4. Challenging the validity of Clause- X to the policy Notification

.
dated 17.09 2013 in respect of the plastic scraps/ wastes recycling units set

up in Special Economic Zones ( SEZs ) on various Indictments, the petitioners

 178
i

/1 3 / /

have prayed for Mandamus to set aside the same and commanding the

answering respondents to renew the Letter of Permission (LOP) for carriage

of their plastic recycling unit set up In Falta Special Economic Zone (FSEZ) .

5. The issues, thus involved in the present proceedings are Does

g
the said petition disclose any cause of action against the answerin

respondents? Or have the petitioners any cause of grievance against

Impugned policy notification? Has the impugned policy notification

affected

the
any legal, vested or fundamental right of the petitioners? Have
of the
petitioners acquired any absolute right to carry on the activities
ion?
recycling unit de hors the conditions under the original letter of Permiss

-ftHave the petitioners acquired any legal, vested or enforceable right to have
g with the
the original Letter of Permission renewed without complyin
or the
condition contained in Clause X of the Impugned policy notification

.
answering respondents have any corresponding obligatio
n to renew thei

contained,1
original Letter of Permission despite non compliance the condition
petitioners have
In Clause X of the impugned policy notification? Whether the
validity of the impugned
discharged their onus against the presumption of
Ignored
policy by appropriate demonstration? Whether admitted having
ly

foreign exchange
their physical export obligation by not achieved positive net
as a percentage of export ( NFEP) the petitioners cJgjxD
re JiitJjy
earning
^
negative equity? The impugned policy making function being more
^^
of a quasi

natural
legislative character than purely administrative function whether
V
179

// 4 //

justice can be read into the decision making process ? Whether the Central

Government acted within its competence under the SEZ Act, 2005 and the

Rules, 2006 made thereunder? Whether the pre-publication of the draft

policy in the web-site inviting representations from the stake holders passes

the test of fairness and reasonableness in action? Whether the Central

Government addressed all relevant factors, including the representations of

the stake holders before formulating and announcing the Impugned policy?

Whether the impugned policy has objective criteria to follow the legislative .

guideline and special safeguard in respect of the plastic recycling units in

order to allow setting up of new and continuance of existing units to achieve

NFEP in 5 years with rational nexus to the object of ' the SEZ Act, 2005 ?

Whether the indictments purporting to label the impugned policy as arbitrary,

unreasonable, result of non application of mind are unsustainable as

irrelevant? Have the petitioners been successful to demonstrate any

Infraction In the decision making process culminating into the impugned

policy? Whether the interpretation of the phraseology "positive net foreign

exchange earning" used in Rule 53 of the SEZ Rules, 2006 is devoid of any

senses and amounts to rewriting the same? Are the petitioners entitled to

Invite this Hon'ble Court to sit in appeal against the administrative judgment

on economic policy making and supplant the same? Are the petitioners

entitled to any relief In the said petition?

 180

1/ 5 1/

6. Before adverting to the present controversy with regard to the

Impugned policy dated 17th September, 2013, hereinafter referred to as "the

said policy"I would make the following preliminary submissions. '

(I) As a policy tool for development, investment, export- oriented

growth and enlargement of employment opportunities, since

proliferated over the last few decades In the global economy, with

more and more Improvement of the business environment through

trade, liberalization, domestic and foreign direct investments,

establishment of good Infrastructure, rule of law and administrative

simplification, since the -

kick start industrialization with the

establishment of the first Free Trade Zone at Kandla, Gujarat, in 1965

as the first Export Processing Zone (EPZ) in India, followed by six

others, including Falta EPZ in West Bengal sometime in Seventies, the

concept of EPZ increasingly became common in Indian economic

perspective as a sub-optimal policy option to promote commercial

activities, export, investment, employment and growth .

(ii) In tune with the extant Export & Import (EXIM) Policy, the concept

of EPZ was introduced in India as notified Customs Area enclaves,

separated from Domestic Tariff Area (DTA) by fiscal barriers and with

the passage of time the Central Government fine tuned the same by

bringing in necessary refinements and modifications thereto.

 •
*, 7* 181
.
'
v '

-
is 'T '
// 6 //
m 5?

M .

( lii) Thereafter In order to liberalize imports and boost exports,

notifying the Export & Import ( EXIM ) Policy, 1992- 97 under the

Imports & Exports (Control ) Act, 1947 on April I, 1992, the Central

Government brought the EPZ scheme under the purview of the EXIM

Policy, 1992 1997 - .

( iv ) Thereafter by repealing the Imports & Exports ( Control ) Act, 1947,

Foreign Trade ( Development and Regulation ) Act , 1992 ( FTDR Act,

1992) emerging In the scenario the said EXIM Policy, 1992 97 was -
saved by the provision of Section 20 of the said FTDR Act, 1992 apd
accordingly remained operational, however, subsequent amendments

thereto were effected in exercise of the power under Section 5 of the

FTDR Act, 1992.

-
( v) The said Exim Policy, 1992 1997 underwent an amendment on 31st

March , 2001 and the focus being on growth of economic activities,

export of goods manufactured In the unit outside India , investments

and employment opportunities the EPZ Scheme made the

entrepreneurs, undertaking to manufacture, render services, trading,

reconditioning , reengineering and export their entire production of

goods and services, except those prohibited by Import Trade Control

( Harmonized System ) [ ITC ( HS )] formulated and announced by the

Central Government in exercise of the power under Section 5 of the

 182

// 7 //

FTDR Act, 1992 entitled to set up their 100% Export Oriented Units in

EPZs as per the provisions contained in Chapter IX of the EXIM Policy

1992 - 97 .

_
( vi) Para 9.7 in Chapter IX of the Exlm Policy 1992- 97 required of the

eligible EOU proponent to make an application for approval of the

proposal to set up of EOU to the Development Commissioner of the

concerned EPZ by satisfying all conditions contained in Para 9.37 of

. .
the Hand Book of Procedure Vol -I, made thereunder .

( vli) The said policy chapter required of the Development

Commissioner or the Board of Approval to Issue Letter of Permission

( Lop), in case of approval of the proposal thus submitted, stipulating

the conditions contained in the policy and the entrepreneur to confirm

in writing acceptance of the conditions and execute a back - to-back

'

legal undertaking to ensure mandatory performance of the conditions

contained in the LOP or to suffer the consequences of non fulfillment

thereof.

( vlli) As per the said EXIM Policy provisions following the grant of the

LOP, confirmation of acceptance of the conditions contained therein

and furnishing the back to back legal undertaking as above, the EOU

set up could accordingly commence commercial production of the

 183
>.

// 8 //

permitted Item to achieve minimum Net Foreign Exchange Earning as

a Percentage of exports (NFEP) and the Minimum Export Performance

-
(EP) as specified in Appendix I of the Policy within the time framed in

the LOP .
Photocopy of the EXIM Policy 1992-97 Including Appendix -Ithereto is

-
annexed hereto and marked as Annexure "R/1" .
(lx) Dealing with DTA sale of finished products, including rejects, while

providing that the entire production of the EOU to be exported out of

-
India in Para 9.9 in Chapter IX of the EXIM Policy 1992 97 by way of

-
exception in sub Para 9 (a) thereof the policy provided that unless

specifically prohibited by - the LOP, DTA sale of rejects against

entitlement under 9.9(b) and DTA sale of rejects up to 5% of the FOB

value of exports shall not be subject to achievement of NFE, in sub -

Para 9 (b) the policy provided that sale of goods up to 50% of the FOB

-
value of exports to fulfill minimum NFE as prescribed in Appendix 1 of

the policy provided payment of such sale are made from EEFC

Account, in sub-Para 9.9 (e) the policy provided that sell of finished

products which are freely Importable under the policy in the DTA over

and above the permissible level under (b) above, provided they have

achieved the NFEP and EP as per Appendix-I of the policy.

 184

// 9 //

(x) Appendix-I of the policy specifying NFEP requirement for certain

items under EOU/ EPZ/EHTP Schemes contemplated in Para 9.5 of the

said policy did not have any mention of plastic agglomerates

manufactured from recycled plastic scrap/ wastes, however, in Clause

VI thereof stipulated 20% NFEP requirement for products not covered

above, obviously, including, plastic agglomerates manufactured

from recycled plastic scrap / wastes .

( xl ) Exchange Earners' Foreign Currency ( EEFC) Account, referred to

hereinabove is a current account, maintained with an Authorised

.
Dealer i e. a bank dealing in foreign exchange by resident individuals,

companies, including exporters, who earn foreign exchange in foreign

currency, for facilitating them to credit 100% per cent of their foreign

exchange earnings to the account, subject to the condition that the

sum total of the accruals In the account during a calendar month

should be converted into Rupees on or before the last day of the

succeeding calendar month after adjusting for utilization of the

balances for approved purposes or forward commitments.

.£xi!) Likewise whenever any entrepreneur, undertaking to manufacture

finished products and export their entire production, excluding those

specified in sub -Paras under Para 9, intend for a LOP, the policy

provision required of such entrepreneur to appiy for and obtained a

 185

// 10 //

ed
conditional LOP from the Development Commissioner of the concern
for
EPZ, for setting up amongst others of a plastic recycling Unit
manufacturing plastic agglomerates, namely, granules / films/
bags

etc. from waste/ scrap plastic thereat as per the stipulations contained
in the schedule to the letter of Permission .

( xiii ) As per the extant procedure the LOPs specifically stipulate

'
that in

the
addition to the conditions contained in Annexure thereto
entrepreneur shall be under obligation to perform the conditio
ns

9.9
stipulated therein, that Is, the policy conditions stipulated in Para

as above .
here that in terms of Public Notice No.
/ ( xiv ) It is pertinent to mention
.
392 ( PN )/ 92/97 dated 1.1 1997 , as amended from time to
time , no

without a
import of plastic waste/scrap, except pet bottles is allowed

license.

( xv ) Thus the main thrust of the LOP has inter alia been
on export of
ns as above
the entire production of the units, subject to the exceptio
EXIM Policy for a
and the sales in the DTA as per the provisions of the
requisite legal
period of 5 years, for which the unit was to furnish the

undertaking as prescribed in the HBP V .I to the

Development
 186
I »

// 11 //

Commissioner FEPZ and achieve the stipulated export turnover in 5

years.

(xvi) Para 9.10 of the policy dealing with other supplies to DTA has

provided certain supplies to DTA, namely, supplies effected to DTA In

terms of Para 10.2 of the policy against payment received from export

earners foreign currency account of the DTA buyer,

(xvli) The LOP thus having required of the EOU unit confirmation of

acceptance of the conditions contained therein and furnish back -tp-

.
back legal undertaking as prescribed in the HBP Vol I a unit proponent

was to, adhere to such conditions and commence commercial

production of the permitted plastic item In the unit so set up as per the

time frame and achieve NFE/ EP .

I
( xviii) Thereafter exercising power under Section 5 of the FTDR Act,

1992 the Central Government formulated and announced FTP 1997-

2002 followed by FTP 2004- 2009 and since the concept of EPZ was

replaced by the concept of Special Economic Zones (SEZ), all

procedure in respect of SEZ came to be governed by the extant FTP

and the Hand Book of Procedure (HBP) made thereunder .

!
 187

II 12 / /

(xlx) Accordingly the erstwhile FEPZs, governed by the EXIM Policy

1992-97 including Falta EPZ came to be recognized as existing SEZ

and the units already set up by the entrepreneurs in the concerned

,
EPZs including that of the Writ petitioners' came to be recognized aS

an existing unit In the respective SEZs and governed by the procedure

laid down by the extant FTP and the Hand Book of Procedure (HBP)

made thereunder .

- -
(xx) As per Appendix 1 of the FTP 1997 2002 NFEP requirement in

,
respect of the Items not specifically stipulated therein Including, the

items produced by the plastic recycling units operating In EPZ and

.
EOUs continued to be uniform at 20% The entitlement of DTA sale

was Increased to 50% of the FOB value of the preceding year, subject
.
to fulfillment of export obligations The procedures for operation of the

units m the EPZ and EOUs were simplified considerably and a number

of operations have been permitted on the basis of self certification .

The EOU/EPZ units were given the option to supply the goods to

bonded warehouse for exports .

(xxi) Para 6.5 of the FTP 2004-09 stipulated that EOU unit shall be a

.
positive net foreign exchange earner Net Foreign Exchange Earnings

( NFE) shall be calculated cumulatively in blocks of five years, starting

from the commencement of production.

 188
»1

II 13 //

(xxli) Para 6.8 of the FTP 2004-09 required the entire production of

EOU units to be exported subject to the Units, other than gems and

jewellery units, may sell goods upto 50% of FOB value of exports

subject to fulfillment of positive NFE on payment of concessional

.
duties Within the entitlement of DTA sale, the unit may sell in DTA its

products similar to the goods which are exported Or expected to be

.
exported from the units No DTA sale at concessional duty shall be

permissible In respect of motor cars, alcoholic liquors, books and tea

(except Instant tea) or by a packaging/ labeling / segregation/

refrigeration unit/ compacting/ micronisation/ pulverization/

granulation / -
conversion of mono hydrate form of chemical to

anhydrous form or vice-versa and such other items as may -be notified

.
from time to time Sales made to a unit in SEZ shall also be taken into

i -
account for the purpose of arriving at FOB value of export by EOU

provided payment for sudh sales are made from EEFC Account Sale to .
'

DTA would also be subject to mandatory requirement of registration of

pharmaceutical products (including bulk drugs) . Scrap/ waste/

remnants arising out of production process or in connection therewith

may be sold In the DTA as per the Standard Input-Output norms

notified under the Duty Exemption Scheme on payment of

concessional duties as applicable within the overall ceiling of 50% of

.
FOB value of exports Such sales shall not, however, be subject to

.
achievement of positive NFE In respect of items not covered by the
 189

/ / 14 / /

norms, the Development Commissioner may fix ad-hoc norms on the

basis of data for a period of six months and within this period, he shall

.
get the norms fixed by the BOA Sale of waste/scrap/ remnants by

units not entitled to DTA sale or sales beyond the DTA sale entitlement

.
shall be on payment of full duties The scrap/ waste/ remnants may also

be exported .

(xxiil) It was with these background, to provide for the establishment,

development and management of the Special Economic Zones for the

promotion of exports and for matters connected therewith or incidental

.
thereto on 23.06 2005 the Parliament having enacted the Special

Economic Zones Act, 2005, for short, the "said 2005 Act, exercising

power under Section 1(3) thereof vide S.O . No. 196 (E) dated

. .
10.02 2006 and vide S.O. No. 75 (E) dated 13.01 2010 the Central

Government brought Sections 1 to 19 and 25 to 30 and Sections 20,

21 and 22 of the said 2005 Act Into force .

i
(xxiv) As its repository, the Legislature invested with the Central

Government several powers under the said 2005 Act for execution

and/ or implementation of the legislative Intendment, by constituting

various Authorities, including power to notify specially identified area

In the State as Special Economic Zone as per the guideline contained

in Section 5 of the said 2005 Act, ensure promotion and orderly

'
 190

// 15 //

d matters
development of the Special Economic Zones and specifie
the Board
connected therewith or incidental thereto and by appointing
of a Special
of Approval and administer and manage the affairs
Special
Economic Zones and ensure speedy development of the
specified
Economic Zone and promotion of exports therefrom and
ng a
matters connected therewith and incidental thereto by appointi
Development Commissioner for the Special Economic Zone
.

2 (za ) read with

(xxv) As per the definition of SEZ contained in Section
2 ( k ) of the said
the definition of existing SEZ contained in Section
FTP came to be
2005 Act an existing SEZ notified under the extant
recognized as a SEZ under the said 2005 Act and
as per the definition

of Unit contained in Section 2 ( zc) read with

the definition of existing

Unit contained in Section 2 (1) of the said

2005 Act a Unit set up in an

existing SEZ came to be recognized as

an Unit set up in the SEZ,

notified under the said 2005 Act.

in Section 2 ( m ) (i ) of the said 2005

.(xxvi) As per definition contained
Act export inter alia means taking
goods, or providing services, out of

India , from a SEZ, by land , sea or air

or by any other mode whether
supply from Domestic Tariff Area
physical or otherwise and receiving

( DTA) in any unit in the SEZ.

 191

// 16 //

(xxvii) Section 5 of the said 2005 Act required of the Central

Government, to be guided by ( a ) generation of additional economic

activity; ( b ) promotion ot export of goods and services; ( c) promotion

of investments from domestic and foreign countries; ( d ) creation of

employment opportunities; (e) development of Infrastructural facilities

and CO maintenance of sovereignty and Integrity of India, the security

of the State and friendly relations with foreign States for Notifying any

area as SEZ or an additional area to be included , in the SEZ.

( xxviii) Thus since all existing SEZ were brought in the fold of SEZ

under the said the said 2005 Act., the guiding factors for operating the
said FSEZ has to be as specified In Section 5 of the said 2005 Act and

the said 2005 Act required the said guideline to be followed to achieve
the object of the SEZ .

(xxix) Section 15(1) of the said 2005 Act having provided inter alia

that an existing Unit shall be deemed to have been set up in

accordance with the provisions - of the said 2005 Act and such Units

shall not require approval under the said 2005 Act, and as such the
initial LOP granted to a unit continued to be operative .

(xxx) Accordingly, by operation of the said 2005 Act the existing

plastic scrap /waste recycling units came to be recognized as an unit

 192

// 17 / /

under SEZ under the said 2005 Act and the Initial LOP granted to a

unit continued to remain operative under which , subject to the

exceptions contemplated thereunder, the obligation of such units

to

achieve the NFE/ EP by making physical export of their entire

production , excluding those permitted continued to be effective .

(xxxi ) For carrying out the- provisions of the said 2005 Act by Section

55 of the said 2005 Act the Parliament reposed with the Central

Government power to make Rules, in particular and without prejudice

to the generality of the powers contained in the said Act to provide for

all or any of the matters, specified in Clauses (a ) to (zl ) thereunder.

I

crave reference to the matters specified In Clauses (a ) to ( zl) Under

Section 55 of the said 2005 Act at the hearing of this petition or as
and

when required .

,( xxxii ) It is thus clear that whereas the power to make P ules are on
„

matters specified under Section 55 of the said 2005 Act, such powers
are without prejudice to the generality of the power of the Central
Government under the said 2005 Act.

(xxxiii ) Accordingly, vide GSR 54( E ), dated 10.2 . 2006 publishe

d in the

Gazette of India , Extra Ordinary dated 10.2. 2006 as amende

d vide SO
, 2013
393( E ) dated 16.3. 2007 and vide SEZ ( Amendment) Rules
 193

// 18 / /

.
dated 12.8 2013 the Central Government made the Special Economic

Zones Rules, 2006 (SEZ Rules 2006).

(xxxiv) As an additional safeguard in respect of plastic recycling units,

prohibiting consideration of any proposal for recycling of plastic scrap/

waste by Rule 18(4)(a) of the SEZ Rules 2006, empowering the Board
> of Approval to take the decision with regard to extension of letter of

approval for an existing unit under the proviso thereto by Rule 18 (4)

(b) thereof any proposal for enhancement of the approved import

quantity of plastic scrap/ waste beyond the limit granted at the

commencement of production has been prohibited .

(xxxv) While dealing with the conditions subject to which goods may

be removed from a SEZ to a DTA and conditions for sale of goods

Including rejects and wastes or scrap or remnants or by products

arising during manufacturing process or In connection therewith in the

DTA on payment of Customs Duties, by the proviso to Rule 47 (2) the

Central Government retained the power to restrict Domestic Tariff Area

( DTA) sale of the finished goods manufactured in a SEZ Unit .

( xxxvi) Chapter VI of the SEZ Rules, 2006 has provided for the

procedure for requirement and monitoring of Foreign Exchange

Earning of a SEZ unit.

i
 194
1

/ / 19 / /

Chapter VI of the
( xxxvii) As per the formula provided in Rule 53 in
of a plastic
SEZ Rules, 2006, Positive Net Foreign Exchange In respect

waste / scrap recycling unit Is the affirmative differen

ce, between the

sum total of the Free On Board (FOB) value of exports

, including

exports to Nepal and Bhutan against freely convertible

currency by the

unit plus the value of supply of goods to DTA

, against payment in
Foreign Currency
foreign exchange from the Exchange Earners
C..
- *

Account of the DTA buyer or free foreign exchange

received from

Freight (CIF) of
overseas minus the sum total of Cost, Insurance and

all import items used in the authorised operation etc .

( xxxviii) It is pertinent to mention here that whereas

sale and supply

be construed to
of goods to DTA against any mode of payment cannot
2005 Act since
be 'export', as defined in Section 2 ( m) (i) of the said
be established as
the erstwhile Export Processing Zones ( FPZ ) came to
from DTA,
notified Customs Area enclaves, separated by fiscal barriers
as ' export' under
supply of goods from DTA to a unit has been defined

Section 2 ( m) (ii) of the said 2005 Act.

of Positive Net
( xxxix) Thus It is implicit that whereas achievement
nts, namely, export
Foreign Exchange Earning ( NFE) has two ingredie
ge received from the
of goods out of India against free foreign exchan
and supply against
foreign buyers and permissible level of DTA sale

j
j
 195
i «> *

// 20 //
I

I
f
payments received from the Exchange Earners Foreign Currency

Account of the DTA buyer, subject to the restrictions stipulated In the

LOP or otherwise, DTA sale and supply only cannot be the only criteria

for computation of NFE .

(xl) It Is also Implicit that wherever the LOP vyould provide for any

restriction of limit in respect of the DTA sale/supply against any mode

of payment it shall be deemed to have been made In exercise of the

power under the proviso to Rule 47(l)(b) of the SEZ Rules, 2006 and

for extension/renewal of any LOP the Central Governments and/or its

,
limbs, namely any authority designated in that behalf has the power
to Impose any restriction of limit on DTA sale/supply .

(xxxx) Further Rule 54 In Chapter VI of the SEZ Rules, 2005 providing

for monitoring of performance required of the Approval Committee to

be guided in the line given in the Annexure appended to the said 2006

Rules and to take measures In case of failure to abide by the

conditions contained in the LOP or legal undertaking .

(xxxxl) Despite the above legal arrangements some of the units, had

in breach of the conditions contained in the LOP been maneuvering to

achieve net positive foreign exchange earning by DTA sale/ supply In

excess of the permissible limits and/or their entire product by Ignoring

 196
,t

II 21 II

their export obligations in breach of the terms and conditions of the

LOP and the legal undertaking .

( xxxxii) It was in these circumstances as per the terms of the LOPs

apart from the penal action provided in the Act the LOPs were, subject

to the decision of the Board of Approval liable to be cancelled, the

Central Government took up the matter for review and to adhere to

the legislative guideline and additional safeguard provided in the SEZ

Rules, 2006 published the draft policy notification containing every

details and laying the same In the official web- site for more than 9lx

months since 401 February, 2013 Invited representations from the

.
stake holders for formulating a policy decision on the issue

Photocopy of the said draft policy proposal dated 401 February, 2013 is

annexed hereto and marked as Annexure-"R/ 2",

( xxxxlii) The Department of Revenue vide Office Memo dated

.
17.4 2013 submitted their representation to the draft proposal in

respect of Plastic recycling units along with used clothings ; Quoting

from Rule 6 and 9 extracted from the Plastic Waste ( Management &

Handling) Amendment Rules, 2011 Central Pollution Control Board vide

.
letter dated 26.3 2013 submitted their report containing various
 197

/ / 22 / /

proposals; The Development Commissioner, FSEZ vide letter dated

21.2.2014 forwarded the representations of the recycling units.

Photocopy of the said representations are annexed hereto and marked

collectively as Annexure-"R/3" .
(xxxiv) The Central Government deliberated over the matter and

accordingly for adherence to the guideline for notifying an area as SEZ

or additional area as part of a SEZ and the additional safeguard

provided for the plastic recycling units as also to preserve the same ip

the behaviour of all concerned in future and considering all relevant

factors, including the said legal yardstick provided in the said 2005 Act

and the 2006 Rules made thereunder, duty benefits availed by the

units vis- a -vis the return thereof, physical export behavior of the

finished, product manufactured from waste/ scrap plastic by a recycling

units; the status of foreign exchange earning of the Country through

plastic recycling units; generation of foreign exchange by augmenting

• physical export of the finished recycled product of plastic waste/scrap,

the economic behaviour, the environmental aspect, the export market

thereof and several other factors, including representations received

from various field of life, authorities and trade, without referring to the

behaviour of any individual unit for setting up of new units and

renewal of existing units Inserting Clause-(x) in the impugned policy

 198

// 23 / /'

.
Notification No. C 6/10/ 2009-SEZ dated 17.09. 2013, within its _——
competence formulated the impugned policy in general for all

__
concerned and announced the subject notification No C.6/10/ 20Q 9- .
.
SEZ dated 17.09 2013 and the Letter dated 13.12.2013 required

fulfillment of the conditions contained in Clause -(x) of the said policy

, ,
11 11 1 -i 1
— — ———
• ^^

Notification for renewal of the letter of Authority dated 26.03 1997 . .

( xxxxv) The conditions appended thereto for setting up new units and

renewal to the existing units are m tune with the legislative guideline

and additional safeguard and has not affected any legal, vested or

fundamental right of any new entrepreneur or existing plastic recycling

units .

( xxxxvi) The Impugned, policy has neither offended any provision of

1
the SEZ Act, 2005 or the 2006 Rules made thereunder nor there is any

procedural infraction m the decision making process, rather it

'

protected the overriding public interest by preventing misuse of the

rights not vested in the units and sought to uphold the legislative

intendment behind the scheme.

7. I shall now state the following relevant facts and the antecedent

behaviour of the petitioner Company in additional aid of adjudication of the

present writ petition :

5
'

* »
••
199
i-

U 24 / /

(I ) The petitioners have not come to this Hon'ble Court in clean

hands and suppressed the very material fact of violation of the

.
essential conditions contained in the LOP

(10 The petitioners have failed to achieve positive net foreign

exchange earning as a percentage of export by fulfilling their

export obligations.

(Hi) The petitioners have not adhered to the essential conditions

contained In the LOP and the SEZ Rules, 2006 .

(iv) The petitioner Company sought to achieve positive net foreign

exchange earning as a percentage of export from DTA sale

beyond permissible limit dehors the essential conditions and Its

legal undertaking and thus Its claim is hit by negative equity,

not permissible in law,

(v) Falta Export processing Zone (FEPZ) came to be established

I under the EPZ Scheme formulated under the extant Exim Policy,

sometime In Seventies, which came to be governed by 1992 97 -

! -
EXIM Policy and all subsequent policies, namely, FTP 1997 2002

and FTP 2004- 2009.

( vl) The Petitioner Company voluntarily applied for and was Issued

with conditional Letter of Permission (LOP) dated 26.03 , 1997

from the Development Commissioner, erstwhile Falta EPZ .

(vii) As per the said LOP the unit was under the obligation to achieve

scheduled export turn over and positive net foreign exchange

 200
+1

n 25 //

earning by exporting Its entire product, subject to DTA sale

/supply as per the limits prescribed within five years.

(viii) The petitioner Company confirmed acceptance of the conditions

contained In the said LOP and furnished back to back legal

'

undertaking for due performance thereof.

(lx) As per the said LOP after achieving the target the petitioner had
the option of de-bonding and opt for domestic production,

subject to the Industrial policy.

(x) The petitioner Company admittedly made DTA sale/supply and

Ignored physical export of its products.

(xl) Thus the petitioner company failed to achieve positive net

foreign exchange earning as per the formula contained In the

FTP or the SEZ Rules.

( xii) The petitioners have failed to discharge their onus against

presumption of validity of the impugned notification.

legal,
( xili) The petitioners have also failed to establish accrual of any

vested, enforceable and fundamental to have the LOP renewed

unconditionally.

(xiv) The petitioners have also failed to demonstrate and

procedural

Infraction in the decision making process.

provisions
(xv) The patients have made wrong interpretation of the

of law against the credo and ethos of the EOU Scheme

oblique

with ulterior motive to mislead this Hon'ble Court.

 201

// 26 //

(xvl) The petitioners have sought to invite this Hon'ble Court to sit in

appeal to supplant the well reasoned policy judgment of the

Government .

8. With reference to the statements made in paragraph Nos. 1, 2

.
and 3 of the said petition are matters of record

9 . With reference to the statements made in paragraph No 4 of .

the said petition I deny and dispute each and every allegations made therein

and say that the said petition manifesting any wrongful and/or illegal and/or

arbitrary action and/ or inaction on the part of the answering respondents or

that the same have affected any right of the second petitioner as alleged in

paragraph 4 of the said petition or at all and say that the impugned actions

of the answering respondents are free from any arbitrariness and

.
unreasonableness, fair, transparent, lawful, justified and valid I further say
. .
that the respondents rightly issued the policy circular No C 6/10 2009- SEZ

.
dated 17.09 2013 more specifically the said clause - X .

10. .
With reference to the statements made in paragraph Nos 5, 6,

7, 8 and 9 of the sajd petitionI deny and dispute each and every allegations

.
made therein save and except what are matter of records I further say that

the Board has approved the request for change of name In view of

: amalgamation with the petitioner subject to certain condition by letter dated

 202
- 4

// 27 //

01.01.2013 and requested to surrender IEC in the name of the petitioner and

to amend / modify IEC of M/ s . Kalpena Industries Ltd . and thereafter

approach the authority for change of name along with the copy of IEC .

11. With reference to the statements made in paragraph Nos. 10,

11 and 12 of the said petition are matters of record, I, however, make no

admission with regard thereto and put the petitioners to the strict proof
thereof.

12 . With reference to the statements made in paragraph Nos 13 .

and 14I deny and dispute each and every allegations made therein save and

except what are matters of record and I deny that mostly selling their

finished product to DTA the petitioner Company could achieve positive net

foreign exchange earning as alleged In paragraph 11 of the said petition or at

all and say that such admitted action of the petitioner Company is wholly de

hors the conditions contained in the LOP, the back to back bond or legal

undertaking, the policy provisions and the SEZ Rules, 2006.

13. With reference to the statements made in paragraph Nos. 15 of

the said petition are matters of record, however, the admitted DTA sale of

their product against payments received from the exchange earners foreign

currency account of the DTA buyers does not qualify achievement of positive

net foreign exchange earnings. With further reference thereto I say that
 203
wt

// 28 //

whereas the two Ingredients of positive net foreign exchange earning are

physical export and DTA sale/supply limited by the LOP, neither

the

by
petitioner Company did absolve itself of Its obligation to achieve NFEP

physical export of its entire product, excluding those exempted for DTA
foreign
sale/supply against payments received from the exchange earners
only nor
currency account of the DTA buyers for the limited period of 5 years
EOU, either
the petitioner Company was entitled to carry on operation as an

under the policy or under the said 2005 Act and the Rules made thereun
der .

14. Save what would appear from record and save what have been
rs claims as
specifically admitted herein I deny and dispute the petitione '

regards due compliance with the relevant and/ or applicab

le rules and

and repeat and

regulations made In paragraph 16 and 17 of the said petition
earnings could not
reiterate that Inasmuch as positive net foreign exchange
sale of finished
have been achieved by the petitioner Company only by DTA
l export thereof,
plastic products by Ignoring the obligation to cause physica

the petitioners ' claim for due compliance with the relevan
t and/or applicable

renewal of the LOP

rules and regulations does not hold good and as such the
stipulated in the LOP and
also stands out to be contrary to the first condition

the additional safeguard in respect of plastic recycling units provided in Rule

18 ( 4) of the SEZ Rules, 2006.

 204
- t

// 29 //

Save what would appear from record arid save what have
been
15 .
nts made in
specifically admitted herein I deny and dispute the stateme

paragraph 18 of the said petition and say that the petitioners

have short -
- ed in 2000 and
listed the incidental or ancillary part of SE2 Scheme introduc
India,
deliberately omitted the main object thereof to promote exports from

16 , The statements made In paragraph 19 and 20 of the said

petition are matters of record I, however, make no admissi

on thereto and

put the petitioners to the strict proof thereof .

17. With regard to the statements made in paragraph 21 of the said

of Special
petition save that the Central legislation under the nomenclature

Economic Zones Act, 2005 received the Presidential assent

on June, 2005

.
and became effective from 10.2 2006 for the whole of India
I offer no

comments thereon.

18. The statements made in paragraph 22 and 23 of the said

petition are matters of record .

Save what would appear from record and save what have
been
19 .
nts made in
specifically admitted herein I deny and dispute the stateme
to the strict
paragraph 24 and 25 of the said petition and put the petitioner
been used by
proof thereof, I categorically deny that the word 'ordinarily' has
 205

// 30 //

the Rule making body in Rule 18 ( 4) of the SEZ Rules, 2006 or that
acting on

behalf of the Board of Approval, pending any policy decision of

the Board of

ns of
Approval, the Development Commissioner granted short time extensio
and
the petitioner Company 's LOP as alleged in the said paragraph or at all
non
say that all such extensions suffers from inherent lack of jurisdiction and

est in law .
20 . The statements made in paragraphs 26, 27, 28, 29 and 30 of

-
the said petition are matters of record .
21. I deny and dispute that by making DTA sale of the finished
foreign
product if the unit the petitioner company achieved positive net
and say that
exchange earning as alleged in paragraph 31 of the said petition
only by
the proposition of achieving positive net foreign exchange earning
appended to
DTA sale Is wholly misconceived and contrary to the conditions
contained in
the LOP, the back-to- back legal undertaking and the formula

Rule 53 of the SEZ Rules .

, 22 . With- regard to the contentions contained paragraphs 32 and 33
every allegations made
of the said petition I deny and dispute each and
and say that whereas
therein save and except what are matters of records
,

and EOU thereunder,

export promotion being thejmaln thrust behind a SEZ
to be incidental thereto
generation of employment opportunities stands out
as nsuch minus export a SEZ or - an unit
and connec_ted . . therewith and
i
^
. - . - 'v
j frQrin f l j i T ' - - - - - - '

thereunder would carry no meaning . With further reference thereto I say that
.«* ' 206

// 31 //

to DTA buyer by a unit ls dutiable, the plea

Inasmuch as goods sold/ supplied
In DTA sales or services has any
of norevenue Impact or no loss of revenue
promotion Is the main porp0s„ f( f gp p
^
relevance, where export
recycling unit
under SEZ, including plastic
duty exemption and drawback for importing
recycling unit enjoys various

various Items, Including

scrap/ waste plasticjm
^whereof In the Country Is
of the corresponding eXport ob|igationS n the
,
Proh blted > for Performance
(

'
event the petitioners contentions
are accepted not only that would create an
,

the same shall amount to legislation in

unreaso nable discrimination, but also

the garb of Interpretation.

Save what would appear

from record and save what have been
23 .
deny the contentions contained in paragraph 34
specifically admitted herein I
say that by ignoring achievement of positive net
of the said petition and
export, the petition company has not only
foreign exchange earning from ^
contrary to the essential conditions of
flouted theguidelines but also acted
legal undertaking by taking undue advantage of
the LOP and back to back
faulty monitoring mechanism
.

I statements made In paragraphs 35, 36 and 37 of the

24 . I deny the
import of Plastic Waste/ Scrap ( except PET Bottle
said petition and say that
a license has been prohibited, permitting the
Waste/ Scrap) in India without
unit to be set up f0r manufacturing plastic
petitioners' plastic recycling
duty free plastic Waste/Scrap under the EOU
agglomerates from imported
 207
* i
// 32 //

Scheme only on condition and undertaking to achieve positive net foreign

exchange earnings as a percentage of export of the entire corresponding

finished product of the unit, with limited DTA sale as an exception, the

petitioners' contention that the DTA buyers are always in requirement of

plastic agglomerated manufactured by a unit or the cost friendly nature

thereof suits the demand of the DTA buyers or otherwise or the apprehended

sufferings of the domestic Industry are liable to be eschewed and has been

eschewed as Irrelevant .
,
I deny the contentions contained In paragraphs 38 39 and 40 of

the said petition and say that not only the apprehensions of the petitioneps

expressed therein are irrelevant but also unfounded and baseless in view of

the fact that the DTA sale of the plastic agglomerates from a SEZ unit are

chargeable to Duty of Customs, payable by the DTA buyers and for domestic

plastic industry there are other sources of raw materials available and as
iv -
such there is hardly any affectation to the domestic industry in the event as

per the precondition and undertakin g on which the petitioner Company did
. •
-
vr - : „ -. . 0
renewal
set up the unit Is required to make physical export of its products for

of the LOP.
26. The contentions contained in paragraph 42 of the said petition
same In toto
are wholly misconceived and misleading and as such I deny the
earning by
and say that achievement of positive net foreign exchange
qua non of
physical export of the entire production of the unit being the sine
 208
••

// 33 //

the scheme the Impugned policy for renewal of the LOP is just, proper and
.
valid and do not call for judicial review

27 . I deny the contentions contained in paragraph 44 of the said

petition and say that the impugned policy has not Imposed any extraneous or

irregular condition to continue functioning of the unit.

. Ideny the contentions contained In paragraph Nos. 41 and 43 of

-
28

the said petition and say that clause X of the Impugned policy decision has
i

has been
not made any discrimination amongst plastic recycling units and

made with objective criteria to phase wise achievement of time bound

positive net foreign exchange earning for renewal .

29. With reference to the statements made in paragraph Nos. 45,

46, 47, 48, 49, 50, 51, 52, 53 and 54 I deny and dispute every allegation
s

.
made therein save and except what are matters of records I further
deny

redundant,
that Clause X of the policy dated 17 September, 2013 Is
th

the spirit
Incongruent, unduly harsh, without any basis and Is wholly de hors
alleged
and ambit of 2005 Act Including Rules made there under as wrongly
although the
in the said paragraphs of the said petition or at all and say that

petitioners have made the said indictments but failed to make out such case

by proper demonstration, With further reference thereto

1 say that the

Is essential,
impugned Clause X of the policy dated 17 September, 2013
th

harmonious, duly lenient, comparable, lawful, based on materials

and in tune
 f. 209
,‘a

// 34 n

with the letters and spirit of the said 2005 Act and the Rules made

thereunder and warrants no interference.

30 . With reference to the statements made In paragraph Nos. 55 ,

56 , 57 , 58 and 59 of the said petition I deny and dispute each and every

allegations made therein save and except what are matters of record and I

categorically deny that Clause X of the policy dated 17 September, 2013 is

th

wholly unworkable, and is also harsh, without jurisdiction and illegal or the

petitioners should not be compelled to accept the said clause towards

renewal of their LOP for the purpose of continuing to function as a plastic

reprocessing unit In the Falta SEZ as alleged in the said paragraph of the said

petition or at all and say that although the petitioners have made the said

indictments yet failed to make out such case by proper demonstration I .

further deny and dispute that on the facts and circumstances of the case the

original LOP granted to the petitioner Company should be renewed without

Insisting on Clause X of the policy dated 17th September, 2013 as claimed in

'
the said paragraph of the said petition or at all and say that in the facts and

circumstances of the case and In law such claim is fantastic and being against

the legislative edict is liable to be deprecated.,

31. I deny the purported grounds contained in various sub clauses

under paragraph 60 of the said petition as if set out together and traversed

in seriatim and say that the said purported grounds are misconceived,
irrelevant, frivolous and not tenable in law and say that the same does not

::.. . •
r 210
v
i

// 35 //

disclose any cause of action for the petitioner Company to move the said

.
petition I crave leave to cause further appropriate submissions thereon at

the hearing of the said petition or as and when necessary .

32 . With reference to the statements made in paragraph Nos 61 .

and 62 of the said petition I deny that by virtue of issuance of said policy

particular In Clause X the valuable rights of the petitioner have been affected .
I say that the answering respondents have acted within their jurisdiction and

In strict compliance of the provisions of law without any procedural infraction

in the decision making process as such Clause X of the impugned circular

.
dated 17.09 2013 be not stayed for a second .
33. With regard to the contentions contained in paragraph 65 of the

said petition I submit that the petitioners are not entitled to any relief in the
to
said petition and/ or any relief as prayed for therein if granted will amount

rewriting the SEZ scheme in the garb of interpretation .

34. I deny that the balance of convenience is in favour of passing

the interim orders as prayed for in the said petition as wrongly contended
in

paragraph 66 and 67 of the said petition and submit that the orders as

prayed for in the said petition if granted would render the implementation
of

the legislative scheme in respect of SEZ impossible.

35 . I deny that the petitioners have any chance of being prejudiced

any relief as
or suffer irreparable injury in the event of refusal to grant
 - -^"
; 'T'* ‘7=
211
»*
*h

// 36 //

prayed for In the said petition as contended in paragraph 68 of the said

petition or at all.

36 . I deny that the said petition is made bona fide and in the ends

of justice as wrongly submitted in paragraph 69 of the said petition or at all

. and the prayers made therein are not maintainable and the same may be

dismissed.

37. The said petition is frivolous, vexatious, speculative and made in

abuse of the process of Court and as such the instant writ petition has no

merit and deserves to be dismissed with cost.

38. The statements made In paragraphs 1 to 5 and 8 to 36

hereinabove are true 'to my knowledge and those made in paragraphs No . 6

and. 7 Including all sub clauses made thereunder are true to my information
derived from record which I verily believe to be true and the rest thereof are

my humble submissions before this Hon'ble Court.

* 4.1-
Prepared in my office, The deponent is known to me

<J-
Advocate Clerk to Mr. A. K . Saha
Advocate
'

Solemnly affirmed before me

On thi
^gj^ day of March, 2015

Commissioner
 212
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( INOCfiPOH ATIKB AMENMEN IS MADE UPTO 25th .MARCH 1996)

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 213
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(fl P H - tiiL
j

CHAPTER IX

EXPORT ORIENTED UNITS (EOUs) AND UNITS IN

EXPORT PROCESSING ZONES (EPZ)

Eligibility 93. Units undertaking to export their entire production of goods

may be set up under the Export Oriented Unit (EOU) Scheme
or Export Processing Zone (EPZ) Scheme. Such units may be
engaged in manufacture, production of software, agriculture,
aquaculture, animal husbandry, floriculture, horticulture , pisci-
culture, viticulture, poultry and sericulture.Units engaged in
service activities may also be considered on merits.
Importability 94 . An EOU/EPZ unit may Import free of duty all types of goods,
of goods including capital goods, required by It for manufacture, pro-
duction or processing provided they are not prohibited Items
.
In the Negative List of Imports However, import of Basmati
paddy/ brown rice shall be prohibited.

An EOU engaged in agriculture, animal husbandry, floriculture,

horticulture, pisciculture, viticulture, poultry or sericulture may
import free of duty only such gouUs as are permitted to be
imported duty free under a Customs Notification Issued in
this behalf.
Secondhand 95. Second-hand capital goods may also be imported in accord-
Capital goods ance with the provisions contained in Chapter V.
Leasing of 96. An EOU/EPZ unit may, on the basis of a firm contract between
Capital goods the parties, source the capital goods from a domestic leasing
company. In such a case, the EOU/EPZ unit and the domestic
leasing company shall jointly file the import documents to
enable import of the capital goods free of duty.
Value Addition 97. The unit shall achieve a minimum Value Addition (VA) of 20%,
and Export but units engaged in the manufacture or production of items
Obligation specified in Appendix II shall achieve the Value Addition (VA)
norms Indicated therein. Items of manufacture for export spe -
cified in the letter of permission/letter of intent aiqn'e shall be
taken into account for calculation of value addition and dis-
charge of export obligation. Notwithstanding the above, pro-
jects shall be allowed to be sat up without minimum value
addition stipulation In sectors such as electronic hardware.

39
 214

*1
«?
Legal
Undertaking
98. The unit shall execute a bond/legal undertaking with
velopment Commissioner concerned and in the event of failure
thede-
to fulfil the obligations stipulated in the letter of approval/intent,
it would be liable to penalty in terms of the bond/legal under -
taking or under any other law for the time being in force.

99. Deleted,
Automatic 100. Project applications satisfying the conditions mentioned in the
Approvals appropriate Press Note of the Ministry of Industry may be given
automatic approval within 15 days by the Development Com-
missioner of the EPZ concerned. In the case of EOUs, such
approval shall be granted by the Secretariat of Industrial Ap
provals (SIA).
-
Other cases 101. In other cases,, approval may be granted by the Board (s) of
Approval (BOA) set up -for this purpose or Secretariat of
Industrial Approvals, as the case may be.
DTA Sales 102 . The entire production of EOU/EPZ Units shall be exported
subject to the following:

(a) Rejects upto 5% or such percentage as may be fixed by

the Board of Approval may be sold in the Domestic
Tariff Area (DTA), subject to payment of the applicable
duties; and
(b) 25% of the production in value terms may be sold in the
DTA. DTA sale shall be subject to fulfilment of minimum
value addition. No DTA sale shall be permissible ir
respect of jewellery, diamonds, precious and semi-
precious stones/gems, motor cars, alcoholic liquors ,
silver bullion and such other items as may be stipulated
by Director General of Foreign Trade by a Public Notice
issued in this behalf.

(c) However , an EOU/EPZ unit in agriculture, aquaculture,

animal husbandry, floriculture, horticulture, pisciculture,
poultry , viticulture and sericulture may , in accordance
with the DTA sale guidelines notified in this behalf , sell
upto 50% of the production- in value terms in the DTA
subject to fulfilment of minimum value addition.

(d) The electronics hardware products may be sold in the

DTA on the following basis: . ,

40

IW
— teMsaaaBBMP
 215
i
y o

Value addition achieved Permissible sale in the DTA

(a) Less than 15% Nil

(b) 15-25% Upto 30% of the production
in value terms of the elec-
tronic items, including com-
ponents, manufactured in
the units . -
(c) More than 25% Upto 40% of the production
/ in value terms of the elec-
tronic items, including com-
ponents manufactured in
the unit .
DTA sale facility for software items shall be 25%.

Note:- In the case of units manufacturing electronics

hardware and software, value addition and DTA sale
entitlement shall be reckoned separately for hardware
and software .
Export 103 . The following supplies shall be counted towards fulfilment of
Obligation the export obligation: 1

(a) Supplies effected in DTA in terms of'pa'ragraph 121 of

the Policy; .
(b) Supplies effected in DTA against payment in foreign
exchange;
(c) Deleted;
(d) Supplies to other EOU/ EPZ units subject to the condi
tion that such supplies undergo further processing/
-
manufacturing before these are exported by the said
EOU/ EPZ units. Permission for such supplies shall be
obtained from the Development Commissioner.
Exports through .
104 An EOU/EPZ unit may export goods manufactured by it
Export House/ through a merchant exporter/ Export House/ Trading House /
Trading House/ Star Trading House/ Super Star Trading House recognised
Star Trading under this Policy or any other EOU/ EPZ unit.This permission
House/ Super Star extends only to the marketing of the goods by the merchant
Trading House exporter / Export House/ Trading House/ Star Trading House
/

41
r-
\
216

r-

Super Star Trading House or other EOU/ EPZ unit. The manu-
facture of the goods shall be done in the EOU/EPZ unit
concerned. The value addition and export obligations as well
as any other obligation relating to the Imports and exports shall
continue to be discharged by the EOU/EPZ unit concerned. .

-
105. The Development Commissioner may also pemYit

(a) Supplies or sale, in reasonable quantities, of samples

of goods produced by EOU/ EPZ units for display or
j
.
canvassing orders on payment of duties leviable Such
samples may also be allowed to be removed from the
unit on furnishing a suitable undertaking for return of
such goods.
(b) Bringing back for repair /replacement the goods sold in
.
DTA but found defective Such goods may be removed
from the unit subject to the satisfaction of the Customs
authorities as to the Identity of the goods.
(c) Transfer of goods to DTA for repair , testing or calibra
tion, provided that in the case of an ECU unit this
-
permission may be granted by the Customs authorities .
Benefits for 106. (i) Supplies from the DTA to EOU/EPZ units will be re-
supplies from garded as "deemed.exports" and, besides being eligible
the DTA for the relevant benefits under paragraph 122 of this
Policy, will be eligible for the following benefits:
(a) Refund of Central Sales Tax;
\

(b) Exemption from payment of Central Excise Duty

on capital goods, components and raw materi-
als; and

(c) Discharge of export obligation, if any, on the

supplier.
»
() EOU/EPZ units shall, on production of a suitable dis-
claimer from the DTA suppliers, be eligible for obtaining
the benefits specified In paragraph 122(b) and (c) of
» the Policy . For this purpose, they shall get Brand
Rates fixed by the DGFT. Such supplies would, how -
;1 ever, be eligible for benefits specified in para 1060)
above.

42
r
L -
217

>,
Conditions 107. The benefi .
^ oods
^
provided th \ stated unc)er paragraph tog shall be available
country.
suPPl ed are manufactured In the
Benefits for 108 Concess o ' * 9
'
^
;
EP EOU Units for conces \ a| Rent; Tpe unus set up jn the EPZS wm be eligUsie ,.
^ design ional rent for lease of industrial plots and first standard
| years at th (SDpj buildings/sheds allotted for the three

For Plots: \ .
following'
s rates:

for ,the se Mie concession will be 75% for the first year 50%
. *^ .
naa camry, vnd year and 2s% ,f0r the third year If production •
concessicy\enced in the first year or .the second year. The
naa not third year If produc tion
wm not be |abie for the

For SDF
mmenc ed ^ avaj
by the end of the second year ;

Sildlngs/sheds: The concession will be 50% for the

40% for the second year if product ion had
ethlhiH V nd *
first year. The conces sion will be 25% for
;j -In the
he ccr ctw procjuctjon had commenced In the first year,
m iei 'k* \SSjon wj|| not be available if production had not
Sd by the end of the- flrst year;
payment .
E0Us and £PZ unrts win be exempted
from
the first Income tax for a block of five years In
corporate

FOB vali *
\ght years of operation;
FOB valuA Qf export of an EOU/ EPZ unit can be clubbed with
purpose Qf export 0f jts par6nt company in the DTA
for the

atter
'
^
maing Knf according Export House, Trading House, Star
louse or Super Star Trading House status
for the .
100% Fo,
in the caoVeign Equity: Foreign equity upto 100% is
permissible
.
V^
e of EOUs and EPZ units
:i
{
The EO
EPZ units which have acquired
the ISO 9000
other similar interna-
ynVIS ^ / IS< 9000 (sedes) or anV
! by th
~' 3c0Snised certification
Licenc V
of quality ,
entitled
as may be notified
to Special Import
, shall be
I

-
Inter unit 109.
deemari

Transfer
ntra
^
.
^
exports)
Govern

made
ment

with
*
the rate of 2% of their exports (but
the aforesa
'
id quality
not including
certification .
d from one
transfer manufactured goods may be permitte
0f
c nditia ^ p2 Unit to another EOU/ EPZ unit subject tc the
°
to the u V that the unit will periodically report such transaction
i evelopment Commissioner concerned.

7 ~901DGPg?/95 43
 218
I

p
r
; ? '

110. Goods Imported by an EOU/EPZ unit may be transferred or

given on loan to another EOU/EPZ unit with the permission of
r the Development Commissioner.
V
Subcontracting 111. The EOU/EPZ units may be permitted to sub-contract part of
their production process for job work to units in the DTA on a
case to case basis. Requests in this regard will be considered
by the concerned Customs authorities on the basis of factors
such as fixation of input and output norms , and furnishing of
undertakings/bonds by the concerned units.

Sals of 112. In case an EOU/ EPZ unit is unable, for valid reasons, to utilise
imported
Materials
-
the imported goods, it may re export or dispose of them in the
DTA subject to clearance from Customs.

113 . Imported machinery/capital goods that have become obsolete

may be disposed of , subject to payment of customs duties on
the. depreciated value thereof.
Disposal of 114 . Sale or disposal of scrap/waste/remoants arising out of pro-
scrap duction process in the DTA may be permitted on payment of
applicable duties and taxes . Percentage of such
scrap/waste/remnants shall be fixed by the Board and notified
by a Public Notice issued in this behalf by the Director General
of Foreign Trade.

Private bonded 115 Private bonded warehouses may be set up in EPZs for the
Warehouses purposes enumerated hereinafter. Such warehouses need not
conform to the requirements of paragraph 97 above but shall
be subject to such conditions as may be stipulated by the BOA.
The provisions of paragraphs 100, 102, 103, 104,- 109, 111 and
112 of this Chapter shall not apply in such cases.

((). Import, stock and sale of goods

Imports may be permitted to meet the requirements of con-

.
suming EOU/. EPZ units Items importable in accordance with
this Policy may also be imported and sold in the DTA subject
to compliance with the Policy for such clearance in the DTA
,

and on payment of applicable duties at the time of effecting

.
1
such sales.

•I (II). Trading, including re-export after re-packing/ labelling

f
Imports maybe permitted for re -export in freely convertible
fore m currency for activities such as re-packing and labelling.

•1 44
 219
t
•\ l\'
k

zaam

:
Reconditioning, 115A. EOU/EPZ units may be permitted to carry out reconditioning,
repair and -
repair and re engineering activities tor expons In frmjv con -
re- engineering .
vertible foreign currency The provisions of paragrapTis'S-T, 100,
102, 103, 104 t 109 and 111 of this Chapter shall not, however ,
apply to such activities.

Period of 116. The bonding period for units under the EOU Scheme shall be
Bonding 10 years. The period may be reduced to 5 years by the BOA
in case of products liable to rapid technological change. On
completion of the bonding period, it shall be open to the unit
to continue under the scheme or opt out of the scheme. Such
debonding shall, however, be subject to the industrial policy in
force at the time the option is exercised .
De-Bonding 117. Subject to the approval of BOA, EOU/ EPZ units may be
debonded on their inability to achieve export obligation, value
addition or other requirements. Such debonding shall be sub-
ject to such penalty as may be Imposed and payment of duties
of customs and excise applicable at the time of debonding.

T 17 A. An EOU/EPZ unit may also be permitted, as an one time option,

to debond on payment of duty on capital guuds, under the
15% duty regime of the EPCG scheme, subject to the unit
undertaking the export obligation applicable under the said
.
scheme Such debonding shall be subject to such penalty as
may be imposed and payment of duties of customs and excise
on other goods applicable at the time of debonding .
Conversion 118. Existing DTA units may also apply for conversion into an EOU
but no concession in duties and taxes would be available under
the scheme for plant, machinery and equipment already in-
.
stalled Existing DTA units - having an export obligation under
the EPCG scheme may also apply for conversion Into an EOU.
On such a conversion, the export obligation under the EPCG
scheme will be met concurrently from the exports- by the unii
as an EOU.

Value addition 119. Value Addition for the purposes of this chapter shall be ex-
pressed as a percentage and shall be calculated for a perioa
of five years from the commencement of commercial
,

production according to the following formula:

A-B
VA = x 100, where
A

45
f
220

// 5 -

VA is Value addition,

A is the FOB value of exports realised by the EOU/EPZ unit;

and

B is the sum total of the GIF value of all imported Inputs, the
CIF value of all imported capital goods, and the- value of •

all payments made in foreign exchange by way of com-

mission, royalty, fees , dividends interest on external bor -
rowings during the first five years period or any other
charges. "Inputs" mean raw materials, intermediates,
components , consumables, parts and packing materials .
Note : 1. If any input is obtained from another EOU/ EPZ unit,
the value of such input shall be included under 5 -

.
2 If any capital goods imported duty free is leased from
a domestic leasing company, the CIF value of the
capital goods shall be included under B.

.
3 In the case of projects where the investment in land,
building, plant and machinery exceeds Rs 200 .
crores, the value of the capital goods shall be amor
.
tised over a period of seven years; i e. In such cases,
-
only 5/7th of the CIF value of the imported capital
goods shall be included under B.

46
 221

:::
• •

IREMENT UNDER
‘ 9.5 OF
THE

Name of the sector* ' Minimum Minimum export pertormance

NFEP for five years. . •• •;

ELECTRONICS .y M-
:
%
^Computer Software 20% US $ 0.25 Million or 5 tiiVi&ime ClF
1
f>
‘’
'

^
-\
V: { Hardware sli iSHMlfe
stipulation whichever is higher .
II, , GEM 12.5% -do-
*
•

JEWELLERY
"
7.5% -do*
' •

Ws
-
;

)ini
.

, . ;ahcf
’
-
336 -do-
Tption thereof
SSand
beads only but
'
ing diamonds,

-r*ws
*.
urn/
chains
Dangles or - . .

pTnafion thereof
" ‘ iured-by.fully
;ed process
-?V.
L
" :.V
o
 222

* AND OTHER STONES whichever is higher /

 223

r gg<

-
No.C.6/10/2£) 09 SEZ
Government of India

^
•

^
Jylinlstry of Commerce & Industry
1: 1 '
&
SEry Department of Commerce
( SEZ Division)
******
/ Udyog Bhawan, New Delhi

To ,
'
Dated the
^
February , 2013 ,

.
1 AN Ministries/Departments of Government of India
.2 All Chief Secretaries of State Governments
.
sjJX' All Zonal Development Commissioners
4. EPCES

Subject: Draft Policy on Units in Special Economic Zones (SEZs) carrying on

-
recycling of plastic scrap or waste regarding .
Sir /Madam,

I am directed to circulate a “Draft policy on Units in Special Economic

Zones (SEZs ) carrying on recycling of plastic scrap or waste and invite
"
i s
comments/suggestion on the same in order to finalize the Policy on Plastic
Recycling Units in SEZs.

2. It is requested that your comments on the Draft Policy may kindly be

sent to this Department within 15 days.

Enel. As above .
-¥©ucs faithfully.
^

/Sanjeet Singh)
/ Director
Tel.011-2306 2109
.
E-mail: sanjeet@nic in
.
Website -www.sezindia.njc in

t
 224
s kl
'
Draft P'ojlcy on units In SEZi carrying on
- -
plaiilcicrap or waste Jan 2013

Subject: Policy on units in SEZs carrying on recycling of plastic

scrap or waste

In terms of Section 5 of the SEZ Act, 2005, the main objectives of the SEZ
scheme are:
( i ) generation of additional economic activity
( ii) promotion of exports of goods and services
( iii ) promotion of investment from domestic -and foreign sources
( iv ) creation of employment opportunities
( v) development of infrastructure, facilities

The SEZs being set up under the SEZ Act, 2005 and the units being
established therein are established towards the achievement of the above objectives.
This yardstick applies equally to the plastics recycling units set up in SEZs. The
matrix of fiscal benefits, duty concessions as well as obligations envisaged in the
SEZ Act, 2005 and Rules framed thereunder are equally applicable to the units in
SEZs carrying’ on recycling of plastic scrap or waste. Additional safeguards in
respect of plastics recycling units have been provided by Rule 18(4) of the SEZ
Rules , 2006, which states no proposal shall be considered for:-

(a) Recycling of plastic scrap or waste:

Provided that extension of Letter of Approval for an existing Unit shall be
decided by the Board;

(b) 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 to the existing Units;

(c ) 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;
Provided that extension of Letter of Approval for an existing Unit shall be
decided by the Board ".

Keeping in view the aforesaid provisions of the SEZ Act and Rules and inputs
received from the various stakeholders, the following policy i.s being prescribed to
be followed by the units in SEZs carrying on recycling of plastic scrap or waste.

( i) Conditions for import of plastic waste/scrap: Import of plastic waste /scrap

shall be permitted only as per the approved capacity of the Letter of Approval
issued to an SEZ unit. Further the type of plastic waste/scrap allowed ter
import for such units in SEZs would be restricted to such type of scrap for
which they have the necessary plant and machinery installed for reprocessing
within their approved capacity in the Letter of Approval issued to them.

v7 c
1.2.13
 225
EJO
• Drift Pollcy OR unto In SEZs carrying on
reryctlnf e( pl«£ tic scrip orwniU J » n 2033
However, PET . bottle waste/scrap shall continue to be freely importable as
hitherto.
(ii) Description of Plastic Scrap : The description/'defmition of the plastic
waste/scrap for this purpose would be: “Plastic scrap/ waste constitute those
fractions of plastics generated by various plastic processing operations or
those fractions generated in the production process of plastics in a plant, which
have not been put to any use whatsoever and as such can be termed as virgin
or new material which can be recycled into viable commercial products .using ,
standard plastic processing techniques but without involving any process of
cleaning, whereby effluents are generated."

Such virgin/ new Plastic scrap /waste shall be permitted for import in the
following forms i.e. compressed, films in cut condition , cut tape soft waste,
,

flakes , powders, pieces of irregular shape ( not exceeding the size of 3’’ x 3” ).

Any other category of plastic scrap/waste not covered by the

description/definition as above shall not ordinarily be permitted for import into
SEZ.

( iii) Procedure to be followed for verification of documents prior to clearing

-
the consignment in SEZ Each consignment of plastic waste/scrap imported
by unit shall be accompanied with a certificate from the factory in which it -
was generated to the effect that it conforms to the description/ definition as
-
given in sub paragraph (ii) above. The importer of the plastic waste/scrap
would also be required to furnish a declaration to the Customs authorities /
Development Commissioner at the time of clearance of goods, certifying that
the plastic waste/scrap imported by him and for which clearance is being
sought, strictly conforms to the description/definition as given in sub
paragraph (ii ) above and that it is free from any kind of toxic/non -toxic
-
contamination and has not ’ been put to any previous use, whatsoever.
(iv) As per the Water (Prevention & Control of Pollution) Act, 1974 and the Air
(Prevention and Control of Pollution) Act , 1991, plastic processing units are
required to obtain Consent to Establish and Consent to Operate from the State
Pollution.ControI Board concerned.
(v) In case of mis-declaration regarding the material being free from any
toxic/hazardous substances by the importer, action as per laws of Ministry of
Environment & Forests applicable under the Environment (Protection ) Act,
1986 for committing offences leading to damage of environment and increase
in pollution in the country, as modified and in force from time to time, would
be taken by the competent authority.
( vi ) .As per the Hazardous Waste (Measurement, Handling and Trans- boundary
Movement ) Rules, 2008, solid plastic waste can be imported into the country
only with the permission of the Ministry of Environment and Forests as it is
'

listed in Schedule III (Part B) of the aforesaid rules. All plastic processing
units are required to conform to the said Rules.
. ( vii) Before the clearance of the plastic waste/scrap, all imported consignments of
such plastic waste/scrap shall be subjected to scrutiny and testing of samples.
SEZ/Customs authorities shall for this purpose draw a sample arrertsend the -
\ ; o

;
» 226

Draft Pol n units In SEZs carrying on

lastjc scrap orwwtc ( an 2013
same to the nearest laboratoiy/Office of the Central Institute of Plastic
Engineering & Technology (CIPET) or Customs Laboratories with a view to
having the same analysed and verified that such imported consignments are in
conformity with the description/definition as given in sub-paragraph(ii) above.
( viii) For any other mis-declaration, laws’ formulated by the Directorate General of
Foreign Trade, as in force from time to time, would also apply and action as
per Foreign Trade (Development & Regulation) Act, 1992, shall be taken by -
the competent authority.
( ix ) The units should fulfil the export obligation criteria including NFE as per
' provisions of this Policy by physically exporting those products which arc
made out of imported plastic waste/scarp. No broad banding of unrelated
products shall be allowed for this purpose.
(x) To ensure that plastic reprocessing units in SEZ fulfil their export obligations,
the sale to domestic tariff area (DTA) by such units will be restricted to 50 %
of the FOB value of the goods physically exported by the SEZ unit, computed
on an annual basis and would include sales made to DTA under Rule 53A of
.
the SEZ Rules, 2006, directly or indirectly 1

(xi ) All such units would be required to ensure that after a period of 6 years from
the issuance of LOP under this policy hundred percent of the production of
.
such units is physical exported out of the country No part of the production
would be permitted to be sold in the Domestic Tariff Area after a period of 6
years.
(xii) All applicable laws, rules, regulations etc,, pertaining to environmental and
other areas, as amended from time to time, shall be strictly complied with by
all units in SEZs carrying on recycling o’f plastic scrap or waste
(xiii) Compliance with parameters for import of plastic waste/scrap and other
regulatory requirements as specified in this instruction and applicable through
various legal provisions, as amended from time to time shall be kept in view
by the Board of Approval while considering LoA renewal cases etc ., relating
to units in SEZs carrying on recycling of plastic scrap or waste.
( xiv ) This Policy would supersede all instructions /circulars issued earlier in this
regard on this subject. The validity of LOAs of existing units in SEZs carrying
on recycling of plastic scrap or waste would henceforth be governed by the
provisions of this policy and would be appropriately amended 1 renewed as per
the terms of this policy.
( xv) The matter relating to setting up of new plastics processing units may be
considered only after the mechanism being proposed for the existing units is
implemented and reviewed at a future date for its efficacy .
*****
c
> I . ..13
1
 227
r

AKNE Xiue £. % / s
.

FALTA SPE.CL4 L ECONOMIC ZONE

Ministry of Commerce & Industry
Government of India
2 im! MSO Building, 4lh Floor. Nizam Palace , 234«, AJC Bose Road , Kolkata- 700 020
-
Phone : 2287 2263,2287- 7923.2261 -3117 Fax ; (033)2287 3362 -
Email : fseztg) nic . in Website : http://fsez..nic.in

F. No.5 (2)/2012/ 2> y Dated ,21.02.2014

i

i !
To ^
Sri Kabiraj Sabar
Under Secretary to Government of India ( SEZ Division),
j Ministry of Commerce & Industry , Department of Commerce,
.
Government of India Udyog Bhawan,
-
New Delhi 110107.

Sub: Renewal of LOP of units in SEZ carrying on re-cycling of plastic scrap or waste and

Sir ,
-
Execution of a fresh Bond Cum - Legal Under Taking .
-
Kindly refer to the Plastic Policy as issued bearing No. C 6/10/2009 SEZ dated 17.09 . 2013
on the subject mentioned above.
In this connection I am directed to inform you that as per clause XIX of LOP(copy
:: enclosed ) as issued to the Plastic Recycling Units, they were supposed to execute a Bond cum
Legal Undertaking with this office in terms of para 22 of SEZ Rules,2006.
Now, the following plastic units have represented against the said clause XIX.
1. M/s. Amamath Enviroplast Ltd.
2. .
M/s Bavaria Poly Pvt , Ltd.
3. M/s. Sukhi India Pvt. Ltd .
4. M/s . Nara Exim Pvt . Ltd .
5. M/s.Plastolene Polymers Pvt. Ltd.
6. M/s. Precision Polyplast Pvt. Ltd .
The matter is referred to your good self for information & necessary advice please.
This issues with the approval of the Development Commissioner, Falta SEZ.
Yours faithfully .
.
Encl As above .
\l\\ (Satyajit Biswas)
js'L g JAsstt. Development Commissioner
JJ For Development Commissioner

¥
?

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> 228
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Mia Oavalopmam Cemfiiffisroner

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Nijarti Pisa
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7/3/ 1956
Sd £» Original Lot) No
^PZ/ UC / P -V 96/ 27 B8 Date

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SID
With fi«afef nca to discussion held with you1' tjood self at your eiiiaemcd ohm,* or
*
S 5V0J/ 201 and ntJ/ Ol/ SOja we wish to statu Lhat wo had alrocidv \ignecl bond .vm
*
urT ( lagai undortaldDs) for special isconomic Zone- unit in form ri „ir,d yuiimiciwd
.
toyour office in ?h<> yasr 2006 undnf 082 Rules 2006 ,

f urener renewal of subject - citoo LOP received by us on id/ iu/coj s .•.• », ?.i -, ,
* .
having validity for a period of fiVe yosrc in afore moncionod rtsnowal of ion it is
5 to ted in para no , (XIX ) theta Irtish bond cum laftfil undertaking sfV- uld be
. r. submitted , wmen is not justified atmBuwd to following neosons ;

i. The Bond Cum Legal Undertaking iubirnttod in so06 as per eas P.UI

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fikmlted
January 28, 20 W
T l,
:: *
iHw Dtvdtopriwm Comcwssionur
; Falta Special Economic Zorin .
HUafn Mace
», Kdiksffi TOOOi P - ’
'
i ;- - Sub;' SyCnusslofl 1/ UJT
Rtf '- LOP wo F & 6 Z/L CfR‘2<deonj62J dKiftd 26 * Mircn 10S?
' .
r . Sir
i With Reference ei discussion held With ytsur pawl self »t your Citwmec! offlcc on 2 7/01/2018
nntl 2&0V201-I we wbb Co ctatti that wo hud already slonsd bond com LUT (ti/gm undertaking)
tv special economic Sana unBMn form h ond submitted mycyr office In the year 2005 under
S 8 Z Rul«» 2006,
-
Fortne renewal or sob/ect -died LOP raosivod by UB on 13/ 12/2013, which is having validity
for 0 pur lad of five yi or . in atom monhoneo renewal of LOP it is statorl In para no. (XIX) J 1.'ft.'.'
•

. ' *
ir ;iih bond coin legal undertaWKi should bo sUbmStad, Which Is not justified flltnbuCOd to
'

following reasons:
; j Tivt Send Cum L«0Bi Undertaionti swOmisoU in 2006 as pur 5 t“2 fails 2006 should ot
M v,iW until LOP is having validity and the unit win Ba fonctionino under uttma LOR m taitu
: S 6&
X T)w I truest . Ilready Submitted tc Minlacy or Industry 6 comrrwrce m review Lhv ten ns
'
& eencKronii tBixJlotcdin Ronev/ed l.OR ppfticuiariy IOOW physical GBRcr ool‘t: <" •• .
. after 0 period at 3 yearn,

In r.oonlitmou gf above we are constroined to submit fresh pond cum LUT (fognl Undem-Aing!

2 hnnfcmg YOU

rourh Mirhftniy
I
For SAVAPtIA POI.V PV1 LIMITED
: i

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U Dlrei1»r
: (Or Sushi) K V«rm»>

B8 - . THMrW <.yfi : (14f3

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wit *-' Reitirenc to dmcuMiorv ndo with y? ur good self at your esteemed c . it * UP
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C1 >/ 01 /201*1 and lfl/ 01/ 201‘1 wc wish tti state that wo hud already cigrioo bund rum
I
LUT riogal unfial- tOKlng.) far special economic Zon» unit in form H Sid eu- 'Mi '. tet;
U

leyour office in the your loos under SE2 Rules 2006 .

huilriirr renewal of suajcet - cited LOR received Dy us on 13/ 12/2013 . rrn cn .

hawing validity for a period Q( fiv.- j yaara. In tifort* mentioned renewal of LOP if in
-iiatuo in para no ( >.tx ) that # be.vn Bond cum legal undertaking uhauia or
. .
auiimitiao. wni fh is no Justf /iod attributed to renewing reasons;
j . Tha Bond Corn Legal Undertaking submitted in 2000 ex par Sf? Z Itu c .frjuc
should O ’ Vena until LOP IS Moving validity and the unit win Be functioning
'
under some t.OP in fBlta iKZ

. .
. . !ii>j 1 1) uesc ttu-eUdi'- s ibmitted to Ministry Of Industry a cornmtncii iw
*
review the term:? & conditions stipulated in Renewed LOP perticuiailv J 00 .- v
'

physical OkBint obligation after a period of ii yesrs .

in Ciiymronce or
Undertaking )
Sthovcj .
we. arn CondEi a lied to submit fresh bond ojrn Lv’f ;Ir.' j.il

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Tlu'ir king you
yuurs faRWulfy

uittji main P’ t ad -
DIPCI or
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 > v * 232
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MAMA BXtM PVT
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-
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PALTAi CPGCIAL ECONOMICS ZONE «COTON
PALTA COUTH 34, PA W8ANAS, -WEST SSNQAL (INDIA) & 01 74 322078
t, PLOT NO , <10
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January 28 . 20 -
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Vw' 'ii Reference W discussion held with yOH> good salf at yoiir ({steamed lidiv o"
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-
«' 7/ 01 /20 JO
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an 3 28/ 01P20 ia we WMH to slate that wa fftO already aKjnno i- -n u i.;, i
wHdort jitimj) Tor so«cini nc. moimc Zone unit in form H nnd submitted
doy uu" >f /i«e irt Cnr yajit .2006 ufhoer SSZ Ruler 2006. .
' *
'

r
. - .
funner nanaw ii of subject «t«i LOP redoivedl oy us on D/ lZ/ JiUX ar iur :,
-
•iiavuig validity foi a period or ru ? voorn In afore mentioned rannwrit ot LOP it <
•
. ' ..
..
:
it
i Litoo in Dora n» (MX )
. .- .
mote fronh bond cum lagel undertaking should tw
.
i ubrriittijd whii'fi is no ' justified attributed to following reasons;

. 1 The Bono Cum Legal OiTberrnking suftmlttod in 2006 fls per SR2 null- 200b
.
'
} l
? -
« v uid Mrttlt LOP % naving validity and [ he unlr will he functionmi)
( nonld ti
ends' r ] C COP in Piilti jfeZ .
2 already subinilTod CO Ministry of Irtriuad y St convnwrcc
rhi» n pijoBl
revets - ilia . <
form & c mdit'lons snpulotad lii Renownd LOP paweulOriy It,
: - »
pi'r.vsico export •i iig«M<m iPer a period of S year
- *.
s in i.oflni/ erir'e uf « oov < we sr constrained to _i>7 it.tgn
Und<?rtekir oJ. . * submit fressh bond tuni (

*
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,
V> looking y 0n

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Vour i foltfifolly

Mi* NkVd E xi.ni - Ltd

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 233
* X

Phstolem Polymers Pvt limited

4 / 1A, Jugmeihan Mullfcli Uno
-
Kolket'J 701) DQ7

*
Doted : M Jsmiary JOM .
r
*.
U;c peveloprnnm Cottmiistloncr
QIIW the Qovoliijimcnt Ccmniiatnowr
Ministry of Commotes & Indiiitry
’
-^ -
.
I tiltu SpceMl Economic Zone
2'“ MSO Building ,aT Flew, Nlmm Mace
.
ja j /rt A.I,!: , r » vi Uv » i
l filknop
- 2(111 Pin
*

Sir .
.
With JUrttmco io discussion held with your good self ei-yourdlSIee orvZis/oi /zOld we wish to
'

iinw Hint t hod olrcody oxesuiM Bend cunt Lojjal Urulcriidtinj for otir Special Economic
"
Zone Dmt in prescribed PomfW amJ sccapicn by your office In lbs your 2006 as per stz Rul«
100 «.
Further renewal ofabovajeferrod Lpp wuj done front time to time havingvalidity lots period
of five yearn. Ai fttr av eXCourlon of frtWli Blind 6um Legal Underuining |i concerned ri u itoi
jujU /li d unrlbuiad w following reasons ;
'
I The Bond mint Legal Undertaking juhmtlied In 3000 at per SCiZ Rule 20on choiiltj be
valid unlll top Is helving validity and the Unit w ill bo (Vncllonlne under same LOP in
Falla Slr Z,
2 The rcpfcsemndon luu already silbutl(ted W Mltileiry of Commerce & industry suJ
your (trod self to correct and review the iciirtu end condition!! trlpulaied in Renewed
LOP
In eognrcattoc or the above we arc GotWIMiited to submit (Vcofi Bond cum Logal UiweiW nig -
Thanlllne You .
YOUR faitltfiilly
For Pkitolfftit Polymers Pvt, Limited

Id-TT: (puTbPsW
 234
1

29.1.2015
kc(223)
W.P. 493(W) of 2015
Kalpena Industries Limited and Anr.
-versus-
Union of India and Ors.

Mr. P.S. Sengupta, Senior Advocate,

Mr. Joydeep Kar, Senior Advocate,
Mr. Ratnesh Rai,
Mr. Anunoy Basu ,
Mr. Santanu Chattopadhyay For the petitioners.

Mr. Amal Kumar Saha. •For the respondent

nos. 1 to 4.

Let affidavit in opposition to the writ petition be filed by

2nd March , 2015. Reply, if any, by 11th March, 2015.

The petitioners are at liberty to accept the terms and

conditions contained in the letter dated 13th December, 2013,
being Annexure P-7 to the writ petition, without prejudice to
their rights and contentions.

Liberty to pray for interim order , if occasion so arises, on

the self-same petition.

Liberty to mention upon notice after completion of

affidavits

(SOUMITRA PAL, J .)
 235

08.04. 2015
SI . 153
Ct . No . 18
aa
W.P. 493 (W) of 2015

Kalpena Industries Limited & Anr .

Vs.
The Union of India & Ors .

Mr. Santanu Chattopadhyay

...for the petitioners

On the prayer of the learned advocate for the petitioners,

this application is adjourned till 28th April, 2015.

( I . P. Mukerji , J. )
 236
1

s/1.2
09.09.2015. W. P. 493 (W) of 2015
pk

Mr. Partha Sarathi Sengupta,

Mr. Joydeep Kar,
Mr. Santanu Chattopadhyay
... for the petitioners.
Mr. P. S. Biswas

.. . for the respondents.

Heard the learned counsel for the parties. The affidavit in reply

filed on behalf of the petitioners be kept on record.

Let this matter appear as specially fixed matter on September 16,

2015 at 2.00 p.m.

(Arijit Banerjee , J.)

 237
1

s/1.9
16.09.2015. W. P. 493 (W) of 2015
pk

Mr. Partha Sarathi Sengupta,

Mr. Joydeep Kar,
Mr. Ratnesh Rai,
Mr. Anunoy Basu
... for the petitioners.
.
Mr P. S. Biswas
... for the respondents.

The original affidavit in opposition cannot be traced in

the records of this Court. The learned counsel for the
respondents states that he has been recently briefed in the
matter and the papers that the law department of the Union of
India has sent to him do not contain the original affidavit in
opposition. He is not sure as to whether the affidavit in
opposition was at all filed or if so whether filed in the Court or
.
Department. I request Mr Biswas , learned counsel for the
respondents, to ascertain from the advocate on record , whose
name appears on the back sheet of the copy of the affidavit in
opposition i.e. Mr. Amal Kumar Saha, as regards what is the
status of the original affidavit in opposition. If the original
affidavit in opposition can be traced , the same be filed in Court
on the next date. In the event , the original is misplaced , the
respondents will be at liberty to re-affirm the same affidavit as
has been served on the writ petitioners and file the same in
Court on the next date with a copy to the learned advocate on
record of the writ petitioners.
Let this matter appear as specially fixed matter on
September 28, 2015 at 2.00 p.m.

(Arijit Banerjee , J .)
 238

s/1.68
06.10.2015. W. P. 493 (W ) of 2015
pk

Mr. Joydeep Kar,

Mr. Ratnesh Rai,
Mr. Anunoy Basil
. . . for the petitioners.

Mr. P. S. Biswas
. for the respondents.

At the request of both the parties and since this Court has heard this
th
matter at length, let this matter appear as part heard matter on 27

November, 2015 at 2.45 p.m.

(Arijit Banerjee , J.)

 239

s /1.66
27.11.2015. W. P. 493 (W) of 2015
pk

Mr. Partha Sarathi Sengupta,

Mr. Joydeep Kar,
Mr. Ratnesh Rai,
Mr. Anunoy Basu
... for the petitioners.

.
Mr. P. S Biswas
... for the respondents.

Heard-in-part and adjourned till 11th December, 2015 at 2.00 p.m.

(Arijit Banerjee, J.)

 240

s/1.146
16.12.2015. W. P. 493 (W) of 2015
pk with
W. P. 3991 (W) of 2014
With
W. P. 4024 (W) of 2014

Mr. Partha Sarathi Sengupta,

Mr. Joydeep Kar,
Mr. Ratnesh Rai,
Mr. Anunoy Basu
. .. for the petitioners.
Mr. P. S. Biswas,
Mr. Somnath Bose,
Mr. Swapan Kumar Nandi
.. . for the respondents.

This Court is in the process of hearing and disposing of the three writ

petitions finally.

The learned counsel appearing for the respondents in their usual

fairness state that no action will be taken against the writ petitioners during

the pendency of the writ petitions. On the basis of such assurance no formal

order is passed.

(Arijit Banerjee, J.)

 Proof of Service
241
Subject Service of documents to be filed in W.P.( C ) 7217 / 2023
From < filing @jmrk .in> foundcubz
To Uoidhc < uoidhc @ gmail . com >
Cc < adgl 3 - dgtr@ gov.in >
Date 2023 - 08 - 18 15 : 28

• document binder.pdf( ~12 MB)

Dear Sir / MaJam,

Attached herewith are the documents which we intend to file in the matter titled "KKALPANA INDUSTRIES (INDIA )
. . . ..
LTD vs UNION OF INDIA & ORS ,” bearing W P ( C ) 7217 / 2023, pending adjudication before the Hon' ble High Court
of Delhi at New Delhi, for your record and reference .
Kindly treat the present attachment as an advance service of the same .
Regards,
Saubhagya Agarwal, Nidhi Singh

Counsels for the Petitioner

1MRK Legal Associates
105, Golf Apartments,
Maharishi Raman Marg,
Sujan Singh Park, New Delhi - 110003
Mob: 8544809504