we write to inform you that Honble National Company Law Tribunal, Mumbai Bench vide its order dated 20 April, 2018 has approved the Scheme of Amalgamation and Arrangement between ABC Bearings Limited and Timken India Limited and their respective shareholders and creditors. We attach the relevant documents pursuant to the Circular no. CFD/DIL3/CIR/2017/21 dated March 10, 2017 issued by Securities and Exchange Board of India.