- MANUFACTURING
/ PROCESSING SECTOR
|
Minimum
NFEP |
Minimum
EP for five years |
-
Units
with actual investment in plant and machinery, both
imported and indigenous of Rs.5 crore
and above
|
Positive
|
US $ 3.5
Million or 3 times the CIF value of imported capital goods
whichever is higher.
|
-
Electronics
Hardware
|
Positive
|
US $ 1.00 Million or 3 times the
CIF value of imported capital goods whichever is higher.
|
-
|
- Agriculture,
aquaculture, animal husbandry, horticulture, pisciculture,
viticulture, poultry and sericulture.
|
Positive
|
---DO---
|
- EOU in Agricultural Export Zones.
|
Positive
|
US $ 0.25 Million or 3 times the
CIF value of imported capital goods, whichever is higher.
|
- Floriculture
|
---DO---
|
---DO---
|
- Food processing
|
---DO---
|
---DO---
|
- Biotechnology
|
---DO---
|
---DO---
|
- Toys all kind
|
---DO---
|
US $ 0.50 Million or 3 times the CIF value of imported capital
goods, whichever is higher.
|
- Computer software and IT enabled Services
|
10%
|
US $ 0.25 Million or 3 times the CIF value of imported capital
goods, whichever is higher.
|
- GEM AND JEWELLERY
|
| GOLD/
PLATINUM/ SILVER |
-
Gold/platinum/silver unstudded
chains and bangles or combination there of manufactured
by fully mechanised process
|
3%
|
US $ 1 Million or 3 times the CIF value of imported capital
goods, whichever is higher.
|
-
Gold/Silver/Platinum medallions,
coins (excluding the coins of the nature of legal
tender) and other articles.
|
3%
|
---DO---
|
-
Gold/siliver/Platinum
findings, moundings
manufactured by mechanised
process.
|
3%
|
---DO---
|
-
Plain gold/ platinum/ silver
jewellery and articles or combination thereof and
ornaments like Mangalsutra
containing gold and black beads, imitation stones, cubic
zirconia etc. only but
excluding diamonds, precious & semi-precious stones.
|
7%
|
---DO---
|
-
Repair/remake of plain Gold/
platinum/ silver jewellery
|
7%
|
---DO---
|
-
Studded gold/platinum/ silver jewellery and articles
thereof or combination thereof.
|
10% on gold/ silver/ platinum content plus 5%
over the value of studdings.
|
---DO---
|
-
Repair/remake of gold/ platinum/
silver studded jewellery
|
10%
|
---DO---
|
| DIAMOND |
-
Cut and polished
Diamonds (with per carat
realization of more than US$ 575 FOB.
|
7%
|
US $ 1 Million
or 3 times the CIF value of imported capital goods, whichever
is higher.
|
-
Cut and
polished diamonds (with per carat realization of more
than US $ 400 and upto US $ 575 FOB).
|
15%
|
---DO---
|
-
Cut and
polished diamonds (with per carat realization of more
than US $ US $ 260 FOB and upto US $ 400 FOB).
|
20%
|
---DO---
|
-
Cut and
polished diamonds (with per carat realization of more
than US $ 125 upto US $ 260 FOB).
|
25%
|
---DO---
|
- SERVICES (other than IT
enabled services)
|
10%
|
US $ 0.50
Million or 3 times the CIF value of imported capital goods,
whichever is higher.
|
- ALL OTHERS
|
10%
|
US $ 1 million
or 3 times the CIF value of imported capital goods, whichever
is higher.
|
