70[R1] The Fourteenth Schedule
[See section 80-IC(2)]
List of Articles or things or
operations
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
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 - |
9. |
Raising and
processing of plantation crops, i.e.,
tea, oranges and cardamom. |
10. |
Mineral based
industry. |
11. |
Pharma products. |
12. |
Honey. |
13. |
Biotechnology. |
For the State of
and the State of
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.] |
|
|
|
[R1]Inserted by the Finance Act, 2003, w.e.f. 1-4-2004.