MSCPL Profile Final

8/6/2019 MSCPL Profile Final

1/81

Moon SEZ Consultants Pvt. Ltd.

SPECIAL ECONOMIC ZONE


2/81


3/81

Presentation onSPECIAL ECONOMIC ZONE

3

Moon SEZ Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra 09322825240 / 09322251644


4/81

SEZ Origin

4

Successful SEZ regime

Fiscal incentives Regulatory freedom Supportive infrastructure

Tax concessions and holidays todevelopers and units

Exemption from central and stateGovernment duties & levies(customs, stamp duty, sales tax,etc)

Single window clearancemechanism

Both foreign and domesticinvestment up to 100%permitted, without anyregulatory approvals

Developer granted approval for set upof SEZ responsible for creation of business and social infrastructure

Detailed definition of infrastructurefacilities prescribed in Rules &RegulationsLeading to

Increased investment; both domestic and foreign Increased exports Large scale developments Low cost manufacturing hubs Employment generator for skilled and unskilled workforce

A specifically delineated duty free enclave deemed to be a foreign territory for purposes of tradeoperations, duties and tariffsIntroduced to encourage investment, bringing about increase in employment opportunities, technicalknowledge and future tax revenues in return for significant tax concessions offered during start up.



5/81


6/81

SEZ Fiscal incentives Indirect taxes

Exemption from duty of Custom/excise under Central Govt Act, on Import/ domestic procurement to carry authorized operations as approved by BOA

SEZ Units are free to import/domestic procurement from the import/domesticsources without paying any duty on capital goods, raw materials, consumables,spare, packing materials, office equipment, DG sets, etc. for implementation of theirproject in the zone without any license or specific approval. Good which are

imported duty free could be utilized over the approval period of 5 years. Drawback and such other benefits on goods brought. Exemption from service tax on taxable services provided to a developer or unit for

authorized operations. Exemption from levy of CST on goods procured outside the state for authorized

operations.

No Central excise Registration is required for SEZ Developer and Units SEZ Units are free from the periodic examination by Customs of export and import

cargo. SEZ is declared as Port/ICD as per Custom Act.



7/81

SEZ Developer Fiscal incentives Direct Taxes

Tax holiday for SEZ developers- A new section 80-IAB has been introduced in the IT Actvide SEZ Act, 2005 whereby a deduction of 100 percent of profits derived from the businessof developing SEZ (notified on or after April 1, 2005) would be available to developer of SEZ for any 10 consecutive years out of 15 years beginning from the year in which SEZ hasbeen notified.

Exemption from Dividend Distribution Tax ("DDT")- No DDT would be payable by adeveloper of SEZ on dividend declared, distributed or paid on or after April 1, 2005 out of current income.

Exemption from MAT- Any income earned on or after April 1, 2005 by a SEZ developerwould be exempt from MAT under section 115JB of the Act.from Domestic Tariff Area (DTA) to SEZ.

Tax holiday for SEZ Co Developer who work for development of infrastructure along withSEZ Developer under section 80-IAB which is not available to the contractors working inSEZ

7



8/81

SEZ Unit Fiscal incentives Direct TaxesTax exemption for SEZ units engaged in manufacture or providing services- A new section

10AA has been introduced in the IT Act by SEZ Act, 2005 which provides that the units inSEZ which start manufacturing or producing articles/ things or which start providingservices on or after April 1, 2005 will be eligible for a deduction of 100 percent of exportprofits for the first five years from the year in which such manufacture/ provision of servicescommences and 50 percent of the export profits for the next five years. Further, for the nextfive years a deduction shall be allowed of upto 50 percent of the profit as is debited to the

profit and loss account and credited to the Special Economic Zone Reinvestment ReserveAccount (subject to conditions).

Tax exemption for Offshore Banking units in SEZ- A deduction in respect of certain incomeswould be allowed under the new section 80LA, to scheduled banks or foreign banks havingan Offshore Banking unit in SEZ or to a unit of IFSC. Interest received by non-residents andnot ordinary residents on deposits made with an Offshore Banking Unit on or after April 1,2005 shall be exempt from tax.

Exemption from Minimum Alternate Tax ("MAT")- Income arising or accruing on or afterApril 1, 2005 from any business carried on, or services rendered by SEZ unit would beexempt from MAT under section 115JB.

8



9/81

SEZ Procedural Incentives

9


SEZ Units are free to import from the domestic sources without paying any duty oncapital goods, raw materials, consumables, spare, packing materials, office equipment,DG sets, etc. for implementation of their project in the zone without any license orspecific approval. Good which are imported duty free could be utilized over theapproval period of 5 years in SEZ Unit and One year for SEZ Developers.

Sales to DTA (Domestic Tariff Area) by SEZ units is always regarded as import and is

subject to all normal import duties, including Countervailing Duty, SAD(where VAT isnot charged except FTWZ), etc.

SEZ Units are free from the periodic examination by Customs of export and importcargo.

SEZ units may sub-contract a part of their production through units inDTA/SEZ/EOU/EPZ with the permission of the customs authorities. Sub-contractingmay also be permitted for processing abroad with the permission of the board of approval.


10/81

SEZ Incentives Banking

10


Banking / External Commercial Borrowings (ECBs)ECBs by units up to US$ 500 million a year allowed without any maturity restrictions.

Freedom to bring in export proceeds without any time limit., Flexibility to keep 100% of export proceeds in EEFC account and

Freedom to make overseas payment from such account., Exemption from interest ratesurcharge on import finance.

SEZ units allowed to write-off unrealized export bills., Exemption from interest ratesurcharge on import finance.

100% FDI is freely allowed in manufacturing sector in SEZ units under automatic route,

except arms and ammunition, explosive, atomic substance, narcotics and hazardouschemicals, distillation and brewing of alcoholic drinks and cigarettes, cigars andmanufactured tobacco substitutes.

No cap of foreign investments for SSI reserved items


11/81

SEZ Unit Incentives Other Law

11Moon SEZ Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra 09322825240 / 09322251644

DTA sales can be undertaken subject to achievement of positive NFE. Net ForeignExchange (NFE) shall be calculated cumulatively for a period of 5 years from thecommencement of commercial production.

Enhanced limit of INR 2.4 crores per annum is allowed for managerial remuneration.

Agreement to opening of Regional office of Registrar of Companies in SEZ.

Exemption from requirement of domicile in India for 12 months prior to appointment asDirector.

Exemption from port restriction under Drugs & Cosmetics Rules.

IT SEZ unit Employee are allowed to work from HomeSEZ Unit Exempted from Public hearing in Environmental clearance

Flexible Labour Law


12/81


State Govt Exemption to SEZ Developers & SEZ Units :-Any activity or transaction in the Zone, which is liable for entertainment duty under the BombayEntertainments Duty Act, 1923 and Luxury Tax under the Maharashtra Tax on Luxuries Act, 1987

shall not be liable to such tax The fiscal benefits shall be applicable for a period of 25 years from thedate of notification of the zone by the Government of India or such extended period as may bedecided by the State Government

With respect to each Special Economic Zone all such transactions between the Zones or within theZone or both, including the transactions of land acquisition for development of the Zone between thedeveloper or co-developer and land owners and land transactions between the developers or co-developers and the units, carried out after declaration of the Zone by the Government of India, shallbe exempt from the following State taxes, cess and levies namely:

Purchase tax, Sales tax and Turnover tax, Specified sales (Lease tax) in respect of lease of goodsStamp duty for the first transaction between the Developer or co-developer and the land-owner andthe first transaction between the Developer or co-developer and the Units, Registration fee for the firsttransaction between the Developer or co-developer and the land-owner and the first transactionbetween the Developer or co-developer and the Units, Land assessment tax Electricity duty and tax(Only for sales to Units in processing area),Water pollution cess,Works Contract tax

Provide exemption from electricity duty or taxes on sale of self generated or purchased electric powerfor use in processing area of an SEZ.Allow generation, transmission, distribution of power within aSEZ subject to the provisions of the electricity act


13/81


14/81

AboutMoon SEZ Consultants



15/81

Moon SEZ Consultants Private LimitedAn ISO 9001:2000 Certified company

Specialized in Setting up New SEZ Units & closingDown or De-bonding of Existing STPI/EOU Unit &

transferring existing SEZ Unit to its Subsidiary Units inSEZ for full tax Benefits.



16/81


17/81

Moon SEZ Consultants Private Limited

First SEZ Consulting Company having certification of ISO9001:2000.First Dedicated SEZ Consultants appointed by the Developer inMaharashtra for Operational Consultancy.First Dedicated SEZ Consultants appointed by the Multi ProductSEZ Developer in Maharashtra for Operational Consultancy.First Dedicated SEZ Consultants having dedicated SEZ Portalwww.sezindia.co.in.First Dedicated SEZ Consultants publishing a daily e-newsletter onSEZ Matter.

First Dedicated SEZ Consultants who offer diploma in SEZManagement.First Dedicated SEZ Consultants who provide total Supply ChainProject Management Consultancy.



18/81

Introduction Moon SEZ

18

Rich experience of 12 years in the field of SEZ, EOUs andSTPI Units.

Consulting exclusively on SEZs.

Total Business Solution to SEZ Developers and SEZUnits.



19/81


20/81

We Provide

20

Multi-disciplinary professional services for business needsof SEZ Developers / units.

Assistance in completion of regulatory aspects of SEZs.

Compliances and Liasioning Services with Central and StateGovernment Departments, Development CommissionerOffice, Custom & Central Excise Departments.

Preparation of Operating Manual for SEZ operations, Booksand Returns.



21/81

Our Vision

Moon SEZ has determined to be worlds most prestigious consultancycompany on project development of Special Economic Zones.

A horizontal & vertical integration and implementation of well plannedmission to achieve the target set by SEZ policies in India by assisting onevery aspect of development of Special Economic Zone in India.

To create an inbuilt competitive environment among the Moon SEZ teamto provide Consultancy of International Standards with total accuracy.

To make challenges to go beyond the mere recognition of SpecialEconomic Zones but total assistance for completing the developmentwithin a specified time frame.

To assist in conversion of India from agriculture economy tomanufacturer economy.



22/81


23/81

Our Mission

23

Moon SEZ is in corporate world with young thought. Our Mission is tocreate India an enclave of world manufacturer hub. We will promoteIndia similar to SEZ India and achieve target of greatest shore in worldtrade.

Creation of a strong infrastructure of knowledge super power and on lineavailability of information on SEZ to support business and workingenvironment of SEZ corporation & citizen of India by creating anintegrated development which is self sufficient and initiate a steady flow

of new ideas technology and enhancing and creating a skilled work forceto support it.



24/81

Our Motto - Client Relationship Management

SERVICES

SATISFACTION

CLIENTS



25/81


26/81

Our Services



27/81

For SEZ DevelopersA SEZ Developers - Notification

A1 Carrying out feasibility study

A2 Assistance on Site connectivity

A3 Assistance on development of business plan

A4 Assistance on preparing tax efficient financial model

A5 Assistance in determining strategy for co-developers

A6 Assistance in preparing Project Report

A7 Preparation of complete application for Notification for developer / co developerA8 Filing same in the office of BOA, Delhi & State Government Department

A9 Liaison with State & Central Govt. Authority

A10 Reply to query raised by State & Central Govt. Dept.

A11 Preparation & Submission of Acceptance Letter to BOA

A12 Preparation of Checklist for Notification

A13 Arranging meeting for Site Visit of Officer of DC OfficeA14 Approval of Authorized Operation

A15 Earmarking of Processing & Non Processing Area

A16 Appointment of Specified Officer

A17 Appointment of Authorized Officer

A18 Calculation of Bond Cum Legal Undertaking


28/81


29/81

For SEZ Units

B SEZ Unit - Approval

B1 Preparation of complete application

B2 Filing same in the office of Development Commissioner SEZ

B3Assisting in Interview to your representative for Approval

Committee

B4Arranging Issuance of Letter of Permission from Development

Commissioner, SEZ



30/81

SEZ Administrative Services

Cu SEZ Management consultancy ServicesC1 Appointment of specified officers

C2 Declaration of storage & Examination area

C3 Entry, Exit and fencing permission

C4 Advices for evolving tax efficient structures

C5 Approval of Goods & Services for Authorized Operations

C6Review of contract/transaction for construction and procurement of goods

C7 Drafting various agreements

C8 Audit and due diligence of SEZ operations

C9 Structuring of operation and management for various charges



31/81


32/81

SEZ Operational ServicesD SEZ operational consultancy Services

D1 Implementation of management decision with regard to SEZ structure.D2 Co-ordination with vendor / purchase department and logistic department.

D3 Exemption certificate & compliances.

D4 Statutory registration.

D5 Subcontracting permission and challans .

D6 SEZ Entry/Exit & administration.D7 Clearing & forwarding of duty free cargo.

D8 Excise free procurement.

D9 Customs duty free imports.

D10 Documentation of export and clearance to DTA including EOU/ EHTP for the SEZ units.

D11 Statutory register & Inventory.D12 Export Incentive claim.

D13 Periodic reports to authorities.

D14 MIS reports.



33/81

SEZ Operational Services conti

E Labour Management at SEZ

E1

Arrangement of Daily Passes and Temporary Passes for

Labourers' and Contractors.

E2 Identity Cards for permanent Employees & consultants.

E3Maintenance of records of passes & ID Cards & otherlabour records.



34/81


35/81

SEZ Export/Import Formalities

F Customs duty free Import.

F1 Scrutiny of Documents like Invoice, PO, B/L.

F2Filing of Bill of Entry (B/E) for home consumption with AuthorizedOfficer of Customs.

F3 Passing of B/E, Clearance of Material from Port of Landing.

F4 Inspection of Material by the Authorized Officer of Customs.

F5Endorsement of Re-warehousing on the B/E, Submission of B/E to Portof Clearance and Cancellation of Bond.



36/81


G Central Excise duty free Procurement

G1 Scrutiny of Documents like Invoice, PO, ARE-1.

G2 Filing of documents along with ARE-1 to Authorized Officer of Customs.

G3 Inspection of Material by the Authorized Officer of the Customs.

G4 Endorsement of Re Warehousing on ARE-1.

G5 Submission of ARE-1 to the Vendor.



37/81


38/81


H Obtaining Exemption certificates

H1Arrangement of Permissions for availing Exemption fromPayment of Octroi.

H2 Central Sales Tax.

H3 I-Form.

H4 VAT, certificate for getting VAT Refund.

H5 Electricity Duty Exemption.

H6 Stamp Duty etc.



39/81


I Availing Export incentives

I1Arrangement of Duty Drawback if disclaimer certificate isreceived from supplier

I2 DEPB credit against supply of Goods by DTA

I3 Advance License benefits for suppliers



40/81


41/81

J Inventory & Records Management

J1 Maintenance of Registers and Records of Duty Paid

J2Duty free import from foreign country or from other SEZ, EOU,STP, EHTP

J3 Excise Exemption material against ARE-1

J4 Export Incentives on procurement

J5 Export Register

J6 Wastage Register

J7 Raw Material Register

Management Services



42/81

Management Services

K Periodical Returns:

K1 Filing of Quarterly Returns by SEZ Developer

K2

Six Monthly Material Utilization Certificate fromChartered Engineers who has not given certificate of goods& services

K3 APR duly certified by C.A.



43/81


44/81

Management Services

L Vendor & Contractor training:

L1Assistance and Guidance to Vendors for the arrangement of contractor duty free Materials.

L2Procedure for Cancellation of UT1 Bond executed with CentralExcise Department.

L3 How to prepare ARE-1 & get signed by excise dept.

L4 Maintenance of VAT Records & Bill.

L5 SEZ entry & Exit procedure.



45/81

Management ServicesM Statutory Registrations

M1 Registration Under Shop & Establishment

M2 Registration with PF, ESIC, PT etc.

M3 Registration Under Sales Tax (Central & State )

M4 Registration Under Service TaxM5 Registration Under Factories Act

M6 Registration of central Excise & Custom

M7 Registration with Pollution Control Board

M8 Arrangement of Digital Signature & Website developmentM9 Registration with Export Promotion Council

M10 Arrangement / Amendment of IEC



46/81


47/81

Management Services

N MIS Reports

N1 Reports for various levels in relation to Duty Free Import.

N2 Duty free & duty paid import.

N3 Excise free duty paid Purchase.

N4Excisable incentive claimed by developer / Contractors / Unitholder.



48/81

Sectors Serviced



49/81


50/81

FinancialServices

InformationTechnology

Jewellery

Shipping &Logistics

Food

Trading

Construction

Ship Builders

Government

Hospitality

Moon-SEZ

Sectors Serviced


51/81

Why Moon SEZ



52/81


53/81

Why Moon SEZ Consultants

Ability to provide multi-disciplinary services with team of Professionals under one roof.

Diverse client base of Developers and SEZ/ EOU Units clearunderstanding of needs / requirements.

Growth oriented advisory to Clients.

Excellent office and Infrastructure facilities.

Multi-disciplinary team of professionals.

Ability to handle assignments of any complexity levels, whichrequire in-depth understanding of several industries.



54/81

Our Team



55/81


56/81

Our Team of Professionals

Multi-disciplinary team of professionals Chartered Accountants Company Secretaries MBAs Cost Accountants IT Consultants Ex-Bankers Ex-custom & Excise Officers Ex-State Government Officers Web Analyst.



57/81

Our organizational Set up

DIRECTOR

STATE GOVT.LIASON

BOA/ DELHILIASION

LIASIONDC OFFICE

LIASIONCUSTOM OFFICE

LIASIONEXCISE OFFICE

ADVISORY

MARKETINGEQUITY

FINANCE

LEGALCOMPLIANCE



58/81

SEZ Consultancy Division

UNIT APPROVALCONSULTANCY

SEZ DUTYBENEFIT/

LOGISTIC NEEDS

SEZMARKETING

TO EXPORTER

LIASIONWITH DC OFICE

& CENTRAL EXCISE

SEZ ACT & RULESADVISORY

Moon SEZ



59/81

Moon Group Competencies

Our differentiation is derived from performance-based, industry-tailored solutionsdelivered by our professionals

As a result, Moon SEZ has developed a strong competitive presence in almost all of its focused sectors

Our client base includes industry leaders from high growth sectors such as IT,

Engineering, Real Estate, Gem and Jewellery, Chemical & Plastic, FinancialServices and many others

Our growth continues to be driven by the knowledge and experience gained inserving the new economy

As a new economy consultants, we recognize the importance of rapid and accurate

transfer of knowledge & information and accurate data management

Special website www.sezindia.co.in providing all latest information on SEZ.



60/81

Moon Group Credentials



61/81

Types of Industries served

Gem & Jewellery

Brass Industries

Pharmaceuticals

Textiles & Embroidery

Fashion Accessories

Chemicals

Information Technology

BPO

Steels

Medical Transcription

SEZ Developers

SEZ Infrastructure Advisors

SEZ Units STP Units

EHTP Units

EOU Units

FTWZ



62/81


63/81

Our Credential SEZ Developers

Sunil Mantri

Gujarat Akruti

Gujara t Hira Bourse

Citi GoldArshiya

Interna tiona l Ltd.

Modern



64/81

Our Credential SEZ Developers conti

Megh Mayur Builders &Organisaers

Khed EconomicInfrastructure Pvt. Ltd.

TCS Kumar Builders


Maharaja

Multi trade Ltd

Hiranandani


65/81

Our Credential SEZ Developers conti

VeritasInfrastructure

Pvt. Ltd.

B. RahejaBuilders Pvt.

Ltd.


DhanshreeDevelopers

AjantaProjects

(India) Ltd.


66/81

66

Our Credential SEZ Units

GE INDIA GROUP

Pipavav ShipyardCRISIL LTD

Tal ManufacturingSolution Ltd Surana Telec om


Hexaware Technologies Karmic LabsE-clerx

Mind Crest


67/81

Our Credential SEZ Units cont

GlenmarkGenerics LtdRepro India

Ve risoft Info system


GRIFFIN TRAVELSGROUP

Veritas Infosystems Helvoet Pharma


68/81

68

Our Credential SEZ Units cont


C. Ma hendra & CoWebsym

Technologies Pvt. Ltd. Ubix Inc.

Metal Link Alloys Ltd L&T InfotechHiraco Jewellery (I) Pvt .

Ltd.


69/81

Our Credential SEZ Units conti


Regal Group Pvt. Ltd.

Praxis Technologies

Ideal jewels India

Pvt. Ltd.

Dinurje Jewellery

Pvt. Ltd.

Divine Jewellery

Pvt. Ltd.

R.T. Star Jewellery

Pvt. Ltd.


70/81

Our Credential STPI Units

Hazel Mercantile Ltd

Polaris softwareLabs Ltd. Digitizing Mart

WORLD ENGINEERINGSERVICES PVT. LTD.

CMC LTD

VAV LIFE SCIENCEPvt. Ltd.



71/81

Our Credential STPI Units cont...

PRAUM TECHNOLOGYPVT. LTD

Syspro infotechPvt. Ltd

Panta loon reta iltech. Ltd

PARADYNE INFOTECHPVT. LTD


Fabtech Project

Engineers Ltd.


72/81

72

Our Credential STPI Units cont...


Va krangee Softwa re Ltd.


73/81

Our Credential STPI Units cont

ION AMERICA EXHANGE PVT. LTD.

PRAVIJ SOLUTIONS PVT. LTD.

Sagar EXIM Enterprises Pvt. Ltd.

Adam & Eve

Veritas Software.

Servtech systems India Pvt. Ltd.Alpha Technologies.



74/81

Our Credentia l EHTP Units

AVER SOFTWARETECHNOLOGY LTD

MICRO SWITCHSOLUTION PVT. LTD



75/81

Our Credentia l EOU Units

C. Ma hendra & Co Sanghvi ExportsApple InternationalEng. works Pvt. Ltd

Indo Euro e xportsManga l ExportsAmrit Impex

Jewellery



76/81

Credential EOU Units conti

Ash Jewelry

Mother DiaryTaiyo Lucid Pvt. Ltd Print House India

Pvt. Ltd

Tiger Jewellery

Pvt. Ltd.


Pipavav


77/81

Our Credential EOU Units contiGoldiam Jewels Pvt. Ltd.

Daneli Jewellery Pvt. Ltd.J. B. Enterprises Pvt. Ltd.

Crea tive Garments Pvt. Ltd.

Ge m Star co.

Venus Jewels

Kama Jewellery India Ltd.

Sa jani Manufacturing Pvt. Ltd.

Janam Diamond Pvt. Ltd.

R. Vipul & Co.

Rke Exports Pvt. Ltd.

Kalp Diamond Pvt. Ltd.

Ga la Impe x Pvt. Ltd.

Pankaj Diamond

Classic Diamond Ltd.

Bil Powers Ltd.Glossy Diamond Pvt. Ltd.

Omega Colors Pvt. Ltd.

Dia gold Designs Ltd.

J. B. Diamond Pvt. Ltd.

I. P. Patel & Co.

Pawa sia Exports Pvt. Ltd.

Dabaria Brothers Pvt. Ltd.

D. Nitin & Co Pvt. Ltd.

Nutech Colours Pvt. Ltd.

Volat Textiles Ind. Ltd.

S. Vinod Kumar & Co

And Many more


78/81

78

Our Credentia l IT Units

United Business Media

M/ s. Rajee v Singhand Ruby Singh


HAFELE

Fabtech Project

Engineers Ltd.CRISIL LTD


79/81

7979

Our Credentia l SEZ Advisory


Ernst & Young IL&FS


80/81

Our Offices

Pune

K-701/702, Ruby Park,Park Street, Wakad,Pune -57Vikas 020-66125416/020-66307880/

09503596896E-Mail: [email protected]

Mumbai

2/D2,Ground Floor, D Wing,Green Fields, Opp. Fantasy Land,J.V.Link Road, Andheri (East).Mumbai 400 093.Tel: +91-22-2830 2792Fax: +91-22-2823 1882E-Mail: [email protected]

Ahemadabad42, City Centre, C G Road, Navrangpura,Ahmedabad 380009Hanif Chuhan +91 9099175675E-Mail: [email protected]

Surat413, Golden Point,Falasawadi, Ring Road,Surat 395 002.Mayur - 09029658593E-Mail: [email protected]

DelhiE-421,Greater Kailash Part II,New Delhi -110048.Mr. Robin Shandiliya - 09370315852E-Mail: [email protected]

NagpurGanesh Villa, First Floor, Khamla Cowk,Nagpur 440015Gunjan Nanda - 9323905659E-Mail: [email protected]

Kolkatta21, Hemant Basu Sarani,3 floor, Room No.317,Kolkatta 700 001Tel: 033 3028-2500/2501Mr. P.D. Rungta - 09723430573E-Mail: [email protected]

Opening offices shortly atBangalore, Hyderabad, Chennai, Kochi



81/81

Thank You


Prepared by:-C.A. Ratan Moondra 09322825240 / 09322251644