| Name of the sector |
Minimum NFEP | Minimum EP for five years |
| A. MANUFACTURING/
PROCESSING SECTOR = |
1. |
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. |
2. |
Electronics Hardware |
Positive |
US $ 1.00 Million or 3 times the CIF value of imported capital goods
whichever is higher. |
3. |
(a)
Agriculture, aquaculture, animal husbandry, horticulture, pisciculture,
viticulture, poultry and sericulture |
Positive |
-do- |
(b)
EOU in Agricultural Export Zones. |
Positive |
US $ 0.25 Million or 3 times the CIF value of imported capital goods,
whichever is higher |
(c)
Floriculture |
-do- |
-do- |
(d)
Food processing |
-do- |
-do- |
(e)
Biotechnology |
-do- |
US $ 0.50 Million or 3 times the CIF value of imported capital goods,
whichever is higher |
4. |
Toys all kind |
-do- |
US $ 0.50 Million or 3 times the CIF value of imported capital goods,
whichever is higher |
5. |
Computer software and IT enabled Services |
10% |
US $ 0.25 Million or 3 times the CIF value of imported capital goods,
whichever is higher - |
6.GEM AND JEWELLERY |
| Gold/Platinum/Silver |
| (a)
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. |
(b)
Gold/Silver/Platinum medallions, coins (excluding the coins of the
nature of legal tender) and other articles. |
3% |
-do- |
(c)
Gold/siliver/Platinum findings, moundings manufactured by mechanised
process. |
3% |
-do- |
(d)
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- |
(e)
Repair/remake of plain Gold/ platinum/ silver jewellery |
7% |
-do- |
(f)
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- |
(g)
Repair/remake of gold/ platinum/ silver studded jewellery |
10% |
-do- |
| DIAMOND |
(h)
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. |
(i)
(i) Cut and polished diamonds (with per carat realization of more than
US $ 400 and upto US $ 575 FOB) |
15% |
-do- |
(j)
Cut and polished diamonds (with per carat realization of more than US $
US $ 260 FOB and upto US $ 400 FOB) |
20% |
-do- |
(k)
Cut and polished diamonds (with per carat realization of more than US $
125 upto US $ 260 FOB). |
25% |
-do- |
| SERVICES
|
(Other than IT enable services ) |
10% |
US $ 0.50 Million or 3 times the CIF value of imported capital goods,
whichever is higher |
8. | ALL OTHERS |
10% |
US $ 1 million or 3 times the CIF value of imported capital goods,
whichever is higher. |