Insolvency and Bankruptcy Board of India

1. Land and Building Freehold Industrial Non-Agricultural Land admeasuring 48,859 sq. meters (bearing Revenue Survey Nos. 143/1, 143/2, 130 P, and 131 P), together with Buildings therein. 2. Securities and Financial Assets Include Non-current investments, Long-term loans and advances, Trade receivables, Short-term loans and advances and other current assets and Investment made by the Corporate Debtor in other companies.

Lot 1 - Land admeasuring 2,573 Sq.mtr. Factory Building - Ground + 2 Floors having total Built-up area - 735.62 Sq.mtr. Workshop Structure - Built-up area – 695 Sq.mtr. along with Machinery and Other Movable Assets

Category C-Sale of Non-Core Assets of the CD (In case no bids are received for auction under Category A) Asset Set 4 - Sale of individual asset(s) being part of non-core assets of the CD as further listed in “Non-core Assets Part 1” on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

Assignment of Not Readily Realisable Assets (NRRA)

Category A - Sale of Corporate Debtor as a Going Concern - Sale of Corporate Debtor as a going concern on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

Category B-Sale of Investments of the CD (In case no bids are received for auction under Category A) Asset Set 2 - Sale of Investments of the CD in Salem Tollways Limited (SPV) being part of assets of the CD on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

Category B-Sale of Investments of the CD (In case no bids are received for auction under Category A) Asset Set 3 - Sale of Investments of the CD in Kumarpallayam Tollways Limited (SPV) being part of assets of the CD on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

Category C-Sale of Non-Core Assets of the CD (In case no bids are received for auction under Category A) Asset Set 5 - Sale of scrap PAN India being part of non-core assets of the CD as further listed in “Non-core Assets Part 2” on "AS IS WHERE IS", "AS IS WHAT IS", "WHATEVER THERE IS" AND "WITHOUT RECOURSE BASIS"

All the security & financial Assets of the corporate debtor.

Not Readily Realisable Assets (NRRA)