| | 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. |