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1 · Short title and commencement - (1) These rules may be called the Special Ecoromic Zones Rules;, 2006.

359 · Gizo08_15

4 · Forwarding of proposal tc Board- (1) The State Government shall forward the proposals received under sub-sections (2) and (4) of section 3 .to the Board of Approval (Deputy Secrelary : Ministry of Commerce and Industry, Department of Commerce, Udyog Bhavan; New Delhi 110011) alongwith its recommendations, within forty-five days of receipt of such proposal:

5 · Requirements for establishment of a Special Economic Zone_ (1) The Board may approve as such Or modify and approve a proposal for establishment of a Special Economic Zone, in accordance with the provisions of sub-section (8) of section 3, subject to the requirements of minimum area of land and other terms and conditions indicated in sub-rule (2).

03 · The requirements of the minimum area of land for the Special Economic Zones,

8 · Notification of Special Economic Zone - After the submission of details as required under rule 7 and other details, if any, required by the Central Government and ori acceptance of the conditions specified in the Letter of Approval, the Central Government shall notify the identified area as a Special Economic Zone under sub-

4a · 7 TTTTA 3THFHIO

9 · Grant of Approval for Authorized Operations. The Developer shall submit to the Board the details of operations proposed to be undertaken in the Special Economic Zone for obtaining authorization under sub-section (2) of section 4 at the time of seeking approval for setting Up of Special Economic Zone or thereafter:

10 · Permission for procurement of items. The Approval Committee may permit goods and services to carry on the operations authorized under rule 9:

12 · Import and procurement of goods by the Developer._ (1) The Developer may import pr procure goods from the Domestic Tariff Area, without payment of duty , taxes ad cess for the authorized operations; subject to the provisions contained in sub-rule (2) to (8).

14 · Procedure applicable on import or procurement of goods and services, their admission, and clearance of goods. The procedures applicable to Units on import or procurement of goods and services, their admission, clearance of goods, shall apply, mutatis-mutandis, to the Developer; except that in case of a Developer, goods imported or procured from Domestic Tariff Area shall be allowed to be moved or utilized for the purposes of authorized operations in the non-processing area of Special Economic Zone as Well. 359 G12006_16

151 · Monitoring; The utilization of the goods imported or procured from the Domestic Tariff Area by the Developer shall be monitored by the Approval Committee:

17 · Proposal for approval of Unit (1) A consolidated application seeking pernission for setting up of a Unit and other clearances, including those indicated belbw, shall be made to the Development Commissioner, in Form F, in five copies, with} a copy to the Developer:

18 · Consideration of proposals for setting up of Unit in a Special Economic Zone: (1) The Approval Committee may approve or approve with modification or reject a proposal placed before it under sub-rule (2) of rule 17, within fifteen days of its receipt:

47 · 41 7r; 3TA1rVI

19 · Letter of Approval to & Unit - (1) On approval of a proposal under rule 18 and 19, Development Commissioner shall issue a Letter of Approval in Form G, for setting up of the Unit:

20 · . Administrative Control of Special Economic Zones - Every Special Economic Zpne shall be under the administrative control of a Development Commissioner appointed under sub-section (1) of section 11.

407 · 7 {RNTA 3TTIHFQH

21 · Offshore Banking Unit: (1) The application for setting up and operation of Offshore Banking Unit in Special Economic Zone shall be made to the Reserve Bank of India in the Fomm VI prescribed under Banking Regulation (Companies) Rules, 1949 under section 23 of the Banking Regulation Act, 1949.

22 · Terms and conditions for availing exemptions, drawbacks and concessions to every Developer and entrepreneur for authorized operations. (1) Grant of exemption, drawbacks and concession to the entrepreneur or Developer shall be subject to the following concitions, namely:

23 · , Supplies from the Dornestic Tariff Area to 3 Unit Or Developer for their authorized aperations shall be eligible for export benefits &s admissible under the Foreign Trade Policy:

24 · (1) The procedure for grant of drawback claims and Duty Entitlement Pass Book credit to & Developer or Unit shall be as under:

359 · Gi/2006_17

25 · Where an entrepreneur or Developer does not utilize the goods Or services on which exemptions , drawbacks, cess and concessions have been availed for the authorized operations or unable to duly account for the same, the entrepreneur Or the Developer; as the case may be, shall refund an amount equal to the benefits of exemptions, drawback, cess and concessions availed without prejudice to any other action under the relevant provisions of the Customs Act, 1962 , the Customs Tarii Act, 1975, the Central Excise Act, 1944, the Central Excise Tariff Act, 1985, the Central Sales Tax Act; 1956 , the Foreign Trade (Development and Regulation) Act; '1992 and the Finance Act; 1994 (in respect of service tax) and the enactments spedified in the First Schedule to the Act; as the case may be: Provided that if there is a failure to achieve positive net foreign exchange earning, by a Unit;, such entrepreneur shall be liable for penal action under the provisions of Foreign Trade (Development and Regulaton) Act, 1992 and the ruks mad there under:

26 · General Conditions of Import and Export - A unit may export goods and senices, including agro-products, partly processed goods, sub-assemblies _ components, by-products, rejects, waste or scrap except prohibited items of exports indicated in the Import Trade Control (Harmonized System) Classifications of Export and Import items:

27 · . Import and Procurement (1) A Unit or Developer may import or procure from the Domestic Tariff Area without payment of duty, taxes or cess Or procure from Domestic Tariff Area after availing export entitlements or procure from other Units in te same or other Special Economic Zone or from Export Oriented Unit Or Software Technology Park unit or Electronic Hardware Technology Park unit or Bio- technology Park unit;, all type of goods, including capital goods (new or second hand) , raw materials, semi-finished goods, (including semi-finished Jewellery) component; consumables , spares goods and materials for making capital goods required for authorized operations except prohibited items under the Import Trade Control (Harmonized System) Classifications of Export and Import Items.

28 · (1) A Unit or Developer may import goods directly into the Special Economic Zone or through any other:

4n · *t47 3TRH4RM

29 · (1) Direct delivery shall be permitted at the place of import for clearance of goods imported by Units ard Developer from ports or airports or land customs stations or inland container depots as is being done in the case of import of perishable or lifesaving drugs.

359 · GI/2006_18

32 · . The exemption from levy of taxes on sale or 'purchase of goods, other than newspapers, under the Central Sales Tax Act; 1956 (74 of 1956) shall be available on goods meant for undertaking authorized operations by the Developer or the Unit:

33 · Admission of goods Any goods imported or procured from Domestic Tariff Area, required for authorized operations, shall be admitted into the Special Economic Zone subject to the following conditions, namely:

34 · Utilization of goods: The goods admitted into a Special Economic Zone shall beusediby the Unit or the Developer only for camying out the authorized operations but if the goods admitted are utilized far purposes other than for the authorized opprations or if the Unit or Developer fails to account for the goods as provided under these rules , duty shall be chargeable on such goods as if these goods have bepn cleared for home consumption:

35 · , Co-relation of import consignment with corresponding export consignment : The Unit shall account for the entire quantity of goods imported Or procured duty free , by way of export, sales or supplies in Domestic Tariff Area or transfer ta other Special Economic Zone Unit or Export Oriented Unit or Electronic Hardware Technology Park unit or Software Technology Park Unit or Bio-technology Park Unit or bonded warehouses and the balance held in stock:

36 · , Filing of documents for admission and removal - AIl documents for admission of goods into and out 0f Special Economic Zone shall be filed before the Authorized Officer of Customs:

37 · , Duration of goods or services in a Special Economic Zone: (1) The goods admitted t0 a Special Economic Zone shall be utilized, exported or disposed off in accordance with the Act and rules within the validity period of the Letter of Approval issued to the Unit or in the case of a Developer within a period of one year or such extended period as may be allowed by the Specific Officer under sub- rule (5) of rule 12.

38 · Transfer of ownership and removal of goods. The goods or services admitted into Special Economic Zone without payment of duty or manufactured or produced or partly processed or semi-finished goods may be transferred or given on loan to a Unit or Developer within the sarne Special Economic Zone or in another Special Economic Zone or to an Export Oriented Unit or to a unit in Electronic Hardware Technology Park or to a Unit in Software Technology Park, Bio-Technology Park unit without payment of duty , subject to the following conditions, namely: -

40 · Movement of goods to and from non-processing area, The movement of goodsi to and from non-processing area to a processing area and from one Processing area of Special Economic Zone to a different processing area of the same ' Special Economic Zone shall be under serially numbered challans pre- authenticated by the owner or Managing Director or working partner or the company secretary or by any person duly autharized in this behalf by the company Or firn, as the case may be, and the challans shall contain complete description of goods.

359 · Gi/2o06_19

42 · Procedure for sub-contracting in Domestic Tariff Area Or in a Unit in other Special Economic Zones or in Export Oriented Unit or in Electronic Hardware Technology Park unit or in Software Technology Park Unit or Bio-technology Park Unit : or sub-contracting abroad: (1) A Unit may take goods, including finished goods requiring further processing or semi-finished Or semi-processed goods, inclyding studded jewellery or inputs to the sub-contractors premises (i) for sub- contracting any production process; or (i) part of the production, without payment of dutyi subject to following conditions, namely: '(a) the Unit shall wherever possible apply for the permission at the time of project approval itself and based on such initial approval, the Specified Officer shall permit sub-contracting of part of production process(es) or part of the production;

43 · Sub-contracting for Domestic Tariff Area unit for export - A Unit may, on the basis of annual permission from the Specified Officer , undertake sub-contracting for export on behalf of a Domestic Tariff Area exporter, subject to following conditions, namely: -

47 · *79A 314RM

44 · Contract Farming: A Unit engaged in production or processing of agriculture or horticulture products, may, on the basis of annual permission from the Specified Officer, remove to a farm in the Domestic Tariff Area inputs, namely, seeds, fertilizers and chemicals for pre and post harvest treatment; micro nutrients , plant and growth regulators and other organic and inorganic substances used for plant nutrition; insecticides , fungicides , Weedicides , herbicides and the following equipments, namely: -

45 · Exports. (1) A Unit may export goods or services as per the terms and conditlons of Letter of Approval including agro-products, partly processed goods, sub-assemblies and components except prohibited items under the Import Trade Control (Harmonized System) Classification of Export and Import Items and the

46 · . Procedure for Export (1) The procedure for export from Special Economic Zone through seaports or airports or Inland Container Depot or Container Freight Station or Land Customs Station or by Post or by Courier or by Personal Carriage, as thercase may be, shall be as under:

359 · Glzoo8_20

47 · . Sales in Domestic Tariff Area - (1) A Unit may sell goods and services including rejects or wastes or scraps or remnants Or broken diamonds or by- products arising during the manufacturing process or in connection therewith, in the Domestic Tariff Area on payment of Customs duties under section 30, subject to the fallowing conditions, namely -

48 · Procedure for Sale in Domestic Tariff Area - '1) Domestic Tariff Area buyer shal:file Bill of Entry for home consumption giving therein complete description of the goods andlor services ramely, make and model number and serial number and specification along with invoice and packing list with the Authorised Officers:

49 · Domestic Tariff Area removals abatement of duties in certain cases: (1) A Unit may remove capital goods to Domestic Tariff Area after use in Special Eccnomic Zone on payment of duty as under -

50 · Terporary Removals to Domestic Tariff Area. (1) The Unit may temporarily remove following goods to Domestic Tariff Area without payment of duty, narely:

359 · (1/2006_21

51 · , Procedure for temporary removals in Domestic Tariff Area: (1) Removal of goods for the activities covered under sub-rule (1) to (3) of rule 50 shall be undertaken by the Unit on the cover of serially-numbered pre-authenticated challans, authenticated by the Managing Director or owner or working partner or the Company Secretary or by any person duly authorized in this behalf by the Comphany or owner or working partner;

52 · Other Entitlements - (1) Supplier of precious and semi-precious stones and synthetic stones and processed pearls from Domestic Tariff Area to Units shall be eligible for grant of Replenishinent Licence as provided under the Foreign Trade Policy and Handbook:

53 · Net Foreign Exchange Earnings. The Unit shall achieve Positive Net Foreign Exchange to be calculated cumulatively for a period of five years from the commericement of production according to the following formula, namely:

4n · 4 TT4T JTNTM

54 · Monitoring of performance (1) Performance of the Unit shall be monitored by the Approval Committee as per the guidelines given in Annexure appended to these rules.

55 · Form of Appeal - Any person aggrieved by an order passed by the Approval Committee under section 15 or against cancellation of Letter of Permission under section 16 , may prefer an appeal to the Board in the Form J. 56. Time within which appeal is to be preferred _ (1) An appeal shall be preferred by the aggrieved person within a period of thirty days from the date of communication to him af the order of the Approval Committee under rule 18;

4n · * 79 37741rM

64 · Furnishing of information and documents. (1) The Board may, before considering the appeal, require the appellant or the Approval Committee or both to furnish such further information and documents, as it considers necessary.

65 · Date and place of hearing of appeal to be communicated. The Board shall communicate; before considering the appeal, to the appellant the date and place of the hearing of the appeal. 66. Hearing of appeal- (1) On the day fixed or on any ther day to which the hearing may be adjourned, the appellant shall be heard in support 0f the appeal. The Board shall, then; if necessary; hear the Approval Committee or its authorised representative against the appeal and in such case the appellant shall be entitled to reply.

67 · , Orders by the Board: The Board shall; (a) after considering the appeal preferred to it under rule 55; (b) after considering further documentary evidence referred to in rule 64 , and (c) after giving hearing under rule 66; pass such orders or give such directions as may be necessary or expedient to give effect to, or in relation to, its orders.

68 · Order to be signed and dated. The Order of the Board shall be in writing and shall be signed and dated.

69 · Order to be communicated to the party _ The Board shall, after the order is signed;, cause it to be communicated to the appellant and to the Approval Conmittee.

70 · Identity Cards. (1) The entry of persons to the processing area of the Special Ecohomic Zone shall be regulated by the Development Commissioner through issue of identity cards.

71 · Foreign Exchange Remittances Export value of goods, software and services may be realized and repatriated as per instructions of the Reserve Bank of India issued from time t0 time.

72 · Revival of sick units. (1) A unit which has been declared sick by the appropriate authority shall submit a revival package through Development Commissioner to Board for consideration and the Board shall consider the extension in the period for fulfillment of Positive Net Foreign Exchange for a further period up to a maximum of five years at the prevalent norms,

4M · * <TTA 3THTHTHT

73 · For the period when the Specified Officer is not posted in a Special Economic Zone, an officer of customs, not below the rank of a Gazetted Officer of Customs, authorized by Development Comnmissioner shall discharge duties and functions of the Specified Officer.

359 · Gi/zu06-_22

76 · The "services" for the purposes of sub-clause (z) of section 2 shall be the following; namely:

77 · Procedure for withdrawal or cancellation of exerptions, concessions, drawbacks or any other benefits to a Unit - (1) Where the Letter of Approval has been" cancelled under section 16 , the Unit shall furnish to the Development Cdmmissioner, within thirty days of the cancellation of the Letter of Approval, the details of the exemptions; drawbacks concessions and any other benefit in respect of Ithe Capital Goods, finished goods; raw materials and consumables lying in stock, relatable to the Unit and the Development Commissioner shall direct the Specified Officer t0 determine the amount to be remitted to the Government by the Unit in the form of Customs Duty

1 · |

4 · 4TTTA 8H4r4

4a · 7IT9A 3TaHNM

4 · M TTA 3aet

2 · Your Agreement dated entered into with the Developerls of the aforestated Special Economic Zone for providing of infrastructure facilities r to undertake any authorised operations shall fon part of this approval.

3 · General Conditions:-

359 · C1izo06 23

5 · Te Co-developer may convey acceptance of all the terms and conditions indicated above within thirty days from the date of issue of this letter All future correspondence may be addressed to the Deputy Secretary (SEZ); Depattment of Commerce; Udyog Bhavan, New Delhi-I.

6 · The Co-developer shall fumish to the Development Commissioner; Special Economic Zone returns On import; procurement and utilization of goods, as provided for under the Special Economic Zone Rules, 2006.

3 · We, the obligors; shall fumish to tx Asgistant Commissioner of Customs or Deputy Commissioner of Cuetoms &s tho case may b, at port or air-port or inland container depot or land customs station or & warehouse evidence to his satisfaction within & period of forty-five days from thc date of dispatch fom any warehouse or unit that the said goods have duly arrived in thz Spiecial Economic Zone.

4 · We; te obligors shall be wholly and solely responsible for ensuring tat thare shall be no pilferege during trensit of tha said goods when diapatched from th place of import or t factory of manufachre or from tx warehouse to te Special Economic Zone &nd vice versa &nd we, the obligors, shali pay the duty o pilfered goods, if any:

6 · We; the obligors shall submit t0 the Development Commissioner and the Specified Officer; quarterly and half yearly returs within & period o thinty deys fol lowing tha close of quanerhalf year; aS prescribed under tx Special Economic Zone Rules, 2006. In case of wrtong submission of such infonation or failure to Submit such information within the stipulated time; the permissin granted to US for canying out tho authorized oprrations may be withdrawn andor the permission for further imparteldomestic procurement and sales in the Domestic Teriff Area may be stopped,

7 · We; the obligors shall fuliil} other conditions stipuleted in the Special Economic Zones Act 2005, Special Ecoromic Zones Rules 2006 and orders made tre-udet, &s amended from time-to-time:

8 · We; te obligors shall not change te name and style under which we, the Obligors are doing business or change thk location except with the written permlssion of the Development Commissioner o Special Economic Zone, IC each ard every one of the above conditions is duly - complied with by US, the obligors, the nbove written bond- cum-legel undertaking shall be void end of no effect otherwise the same shall remain in full fotce and efiect and virtue.

47 · 711 {r7T 3a14r5

1 · _ The application should be submitted to the Deve lopment Commissioner of the concerned Special Economic Zone in 5 copies alongwith 3 crossed Demand Draft of rupees five thousand drawn in favour of The Pay Accounts Officer of the concerned Special Economic Zone together with project report giving details of activities proposed.

1f · any

1 · ii iii

2 · . Requirement of built-up area

3 · . Requirement of Water

1 · ii. iii iv.

1 · ii

5 · _ Requirement of Power

3 · _ Marketing collaboration (furnish details in project report)

359 · G1/2006 -24

1 · Sub-contracting permission i8 required for (a} part of the production process (quantify)

1i · Name and address and other particulars of sub-contractor and whether the sub- contractor is

4a · 774rT aaekq

40M · *7 TI4A 3h74

2 · We, the obligors shall pay on or befre a date specified in & notice of demand all duties chargeabl On the goods not removed on termination of validity here-in-stated-above of the Letter of Approval.

3 · We; the obligors shall furnish to the Asstt: Commissioner 0f Customs or Dy. Commissioner of Customs, as the case may be, at port or air-port or inland container depot or Jand customs station or a warehouse evidence to his satisfaction within & period of forty-five days ` from the' date of dispatch from any warehouse Or unit that the seid goods have duly arrived in our unit in the Special Economic Zone. We; the obligors shall be wholly ad solely responsible for ensuring that there shall be no pilferage during ~ transit Of the said goods when dispatched from the placc of Import or the factory of manufacture or ftom the warehouse to the unit in the Special Economic Zone and vice versa and we, the obligors, shall pey the duty on pilfered goods, if any: 5_ We; the obligors shall maintain accounts of all goods imported or pracured from the Domestic Tariff Area or consumed and utilized 'in proper form, including those remaining in stock and those sent temporarily out side the Special Economic Zone in te Domestic Tariff Area under our obligation and shall produce such accounts for inspection ofthe Specified Officer 0r Authorized Officer. 6 We the obligors shall intimate the date of commencement of the productionservice activities for export within one month of such date to the Development Commissioner 7 We, t obligors shell, after the commencement of production or service activities, submit to the Development Commissioner ad the Specified Ofiicer , Annual Performance Ret within & period of ninety days following the close of financial year; in te form prescribed under the Special Economic Zone Rules, 2006, certified by a Chartered Accountant: In case of wrong submission of such information or failure to submit such Information within thc stipulated time; the Permission grented t0 Us for carrying Out the authorized operations may be withdrawn andor the permission for further imports and sales in the Domestic Tariff Area may b stopped 8 We; ` the obligors shall achieve positive Net Foteign Exchange Eamning and shall fulfill other conditions stipulated in tha Letter of Approval and in caso of failure t0 achieve the said positive Net Foreign Exchange Eaming except when thc fulfillment of such conditions Is prevented or delayed because of any law & order, proclamation or regulation or ordinance of the Goverment we) shall be liable for penal action under the provisions of te Foreign Trade (Development and Regulation) Act, 1992.

9 · We, te obligors shall pay the duties on the goods and services sold in Domestic Tariff Area in terms of Special Economic Zones Act; 2005 and the rules &id orders made there-under_

10 · We; the obligors shall refund an amount equal to the benefits of exemptions, drawback cess and concessions availed on account of the goads and services in terms of provisions 0 rule 25 of Special Economic Zones Rules 2006.

12 · We; the obligors shall comply with the conditions and limitations stipulated in the rules wn temporary removel of goods to the Domestic Tariff Area, without payment of duty, for the purposes of sub-contracting or test Or rrepairs = Or reconditioning or processing or display: 13. We; te obligors shall not change the name and style under which we, te obligors are doing business Or change the location of the manufacturing premises except with te witten permission of the Development Commissioner;

16 · Any_ other Order issued by the Central Govemment in this regard shall be final and binding &nd we, th pbligorf hereby undertake to comply unconditionally with such an order:

17 · We; the obligors shall be bound by the changes, any, made in the provisions of (he Special Economic Zones Act; 2005 and the rules.

4 · thxse presents the words imposing singular only shall also include the plural and vice versa where the pntext f0 requires;

477 · [L_Ts 3() ]

2 · Capital structure of the enterprise

359 · Gi/2008_-25

4n · *74R 37H114"

1 · This pass should be worn and displayed on the person of the pass holder while inside the Zone. 2 This pass is not transferable: 3. This pass shall be produced On demand by Security and Customs staff 4_ The pass holder and his vehicle are liable for Security Check at the _ gate. 5 The loss ofthis pass shall immediately be reported t the Security Officer, 6 This pass shall be surrendered t0 the Security Officer, through the univContractor on expiry or on the person becoming ineligible for pass .