23[The Fourteenth
Schedule
[See section 80-IC(2)]
List of Articles or things or operations
Part A
For the North-Eastern States
1. Fruit and Vegetable Processing industries manufacturing or
producing—
(i) Canned or bottled products;
(ii) Aseptic packaged products;
(iii) Frozen products;
(iv) De-hydrated products;
(v) Oleoresins.
2. Meat and Poultry Product industries manufacturing or producing—
(i) Meat Products (buffalo, sheep, goat and pork);
(ii) Poultry production;
(iii) Egg Powder Plant.
3. Cereal Based Product industries manufacturing or producing—
(i) Maize Milling including starch and its
derivatives;
(ii) Bread, Biscuits, Breakfast Cereal.
4. Food and Beverage industries manufacturing or producing—
(i) Snacks;
(ii) Non-alcoholic beverages;
(iii) Confectionery including chocolate;
(iv) Pasta products;
(v) Processed spices, etc.;
(vi) Processed pulses;
(vii) Tapioca products.
5. Milk and milk based product industries manufacturing or producing—
(i) Milk powder;
(ii) Cheese;
(iii) Butter/ghee;
(iv) Infant food;
(v) Weaning food;
(vi) Malted milk food.
6. Food packaging industry.
7. Paper products industry.
8. Jute and mesta products industry.
9. Cattle or poultry or fishery feed products industry.
10. Edible Oil processing or vanaspati industry.
11. Processing of essential oils and fragrances industry.
12. Processing and raising of plantation crops—tea, rubber, coffee,
coconuts, etc.
13. Gas based Intermediate Products Industry manufacturing or
producing—
(i) Gas exploration and production;
(ii) Gas distribution and bottling;
(iii) Power generation;
(iv) Plastics;
(v) Yarn raw materials;
(vi) Fertilizers;
(vii) Methanol;
(viii) Formaldehyde and FR resin melamine and MF
resin;
(ix) Methylamine, Hexamethylene tetramine, Ammonium
bi-carbonate;
(x) Nitric Acid and Ammonium Nitrate;
(xi) Carbon black;
(xii) Polymer chips.
14. Agro forestry based industry.
15. Horticulture industry.
16. Mineral based industry.
17. Floriculture industry.
18. Agro-based industry.
Part B
For
the State of Sikkim
|
S. No.
|
Activity or article or thing or operation
|
|
1.
|
Eco-Tourism including
Hotels, Resorts, Spa, Amusement Parks and Ropeways.
|
|
2.
|
Handicrafts
and handlooms.
|
|
3.
|
Wool and
silk reeling, weaving and processing, printing, etc.
|
|
4.
|
Floriculture.
|
|
5.
|
Precision
Engineering including watch making.
|
|
6.
|
Electronics
including computronics hardware and software and Information Technology (IT)
related industries.
|
|
7.
|
Food
processing including Agro-based industries. Processing, preservation and
packaging of fruits and vegetables (excluding conventional grinding/extraction
units).
|
|
8.
|
Medicinal
and aromatic Herbs—Plantation
and Processing.
|
|
9.
|
Raising and
processing of plantation crops, i.e., tea, oranges and carda-mom.
|
|
10.
|
Mineral
based industry.
|
|
11.
|
Pharma
products.
|
|
12.
|
Honey.
|
|
13.
|
Biotechnology.
|
Part C
For
the State of Himachal Pradesh and the State of
Uttaranchal
|
S. No.
|
Activity or
article or thing or operation
|
4/6 digit
excise classification
|
Sub-class
under NIC classification on 1998
|
ITC(HS) classification
4/6 digit
|
|
1.
|
Floriculture
|
-
|
-
|
0603 or
060120 or
06029020 or
06024000
|
|
2.
|
Medicinal herbs
and aromatic herbs, etc., processing
|
-
|
-
|
|
|
3.
|
Honey
|
-
|
-
|
040900
|
|
4.
|
Horticulture and agro-based
industries such as
|
|
|
|
|
|
(a)
Sauces, ketchup, etc.
|
21.03
|
15135 to
15137 and
15139
|
|
|
|
(b) Fruit
juices and fruit pulp
|
2202.40
|
|
|
|
|
(c) Jams,
jellies, vegetable juices, puree, pickles, etc.
|
20.01
|
|
|
|
|
(d) Preserved
fruits and vegetables
|
|
|
|
|
|
(e)
Processing of fresh fruits and vegetables including packaging
|
|
|
|
|
|
(f)
Processing, preservation, packaging of mushrooms
|
|
|
|
|
5.
|
Food Processing
Industry excluding those included in the Thirteenth Schedule
|
19.01 to
19.04
|
|
|
|
6.
|
Sugar and its
by-products
|
-
|
-
|
17019100
|
|
7.
|
Silk and silk
products
|
50.04
50.05
|
17116
|
|
|
8.
|
Wool and wool
products
|
51.01 to
51.12
|
17117
|
|
|
9.
|
Woven fabrics
(Excisable garments)
|
-
|
-
|
6101 to 6117
|
|
10.
|
Sports goods and
articles and equipment for general physical exercise and equipment for
adventure sports/activities, tourism (to be specified, by notification, by
the Central Government)
|
9506.00
|
|
|
|
11.
|
Paper and paper
products excluding those in the Thirteenth Schedule (as per excise
classification)
|
|
|
|
|
12.
|
Pharma products
|
30.03 to
30.05
|
|
|
|
13.
|
Information and Communication
Technology Industry, Computer hardware, Call Centres
|
84.71
|
30006/7
|
|
|
14.
|
Bottling of
mineral water
|
2201
|
|
|
|
15.
|
Eco-tourism
including hotels, resorts, spa, entertainment/ amusement parks and ropeways
|
-
|
55101
|
|
|
16.
|
Industrial gases
(based on atmospheric fraction)
|
|
|
|
|
17.
|
Handicrafts
|
|
|
|
|
18.
|
Non-timber forest
product-based industries.]
|
|
|
