Section 99 - Insertion of Thirteenth and Fourteenth Schedules - Finance Act, 2003

99. Insertion of Thirteenth and Fourteenth Schedules.- In the Income-tax Act, after the Twelfth Schedule, the following Schedules shall be inserted with effect from the 1st day of April, 2004, namely:- "THE THIRTEENTH SCHEDULE See section 80-IC(2) LIST OF ARTICLES OR THINGS PART A FOR THE STATE OF SIKKIM S.No. Article or thing 1. Tobacco and tobacco products (including cigarettes, cigars and gutka, etc.) 2. Aerated branded beverages 3. Pollution-causing paper and paper products Part B FOR THE STATE OF HIMACHAL PRADESH AND THE STATE OF UTTARANCHAL S. No. Activity or article or thing Excise classification Sub-class under National Industrial Classification (NIC), 1998 1. Tobacco and tobacco products including cigarettes and pan masala 24.01 to 24.04 and 21.06 1600 2. Thermal Power Plant (coal/oil based) 40102 or 40103 . 3. Coal washeries/dry coal processing . . 4. Inorganic Chemicals excluding medicinal grade oxygen (2804.11), medicinal grade hydrogen peroxide (2847.11), com pressed air (2851.30) ..Chapter 28 . 5. Organic chemicals excluding Provitamins/vitamins, Hormones (29.36), Glycosides (29.39), sugars* (29.40) ..Chapter 29 24117 . 6. Tanning and dyeing extracts, tannins and their deriva tives, dyes, colours, paints and varnishes; putty, fillers and other mastics; inks ..Chapter 32 ..24113 or 24114 7. Marble and mineral substances not classified elsewhere 25.04 25.05 .14106 or 14107 8. Flour mills/rice mills 11.01 15311 9. Foundries using coal . . 10. Mineral fuels, mineral oils and products of their distillation, bituminous substances : mineral waxes ..Chapter 27 . 11. Synthetic rubber products 40.02 24131 12. Cement clinkers and asbestos, raw including fibre 2502.10, 2503.00 . 13. Explosive (including industrial explosives, detonators and fuses, fireworks, matches, propellant powders, etc.) ..36.01 to 36.06 ..24292 14. Mineral or chemical fertilizers 31.02 to 31.05 2412 15. Insecticides, fungicides, herbicides and pesticides (basic manufacture and formulation) .3808.10 .24211 or 24219 16. Fibre glass and articles thereof 70.14 26102 17. Manufacture of pulp - wood pulp, mechanical or chemical (including dissolving pulp) .47.01 .21011 18. Branded aerated water/soft drinks (non-fruit based) 2201.20, 2202.20 15541 or 15542 19. Paper 4801 21011 to 21019 . Writing or printing paper, etc., 4802.10 . . Paper or paperboard, etc., 4802.20 . . Maplitho paper, etc., 4802.30 . . Newsprint, in rolls or sheets 4801.00 . . Craft paper, etc., 4804.10 . . Sanitary towels, etc., 4818.10 . . Cigarette paper 48.13 . . Grease-proof paper 4806.10 . . Toilet or facial tissue, etc., 4803 . . Paper and paper board, laminated internally with bitu men, tar or asphalt .4807.10 . . Carbon or similar copying paper 4809.10 . . Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics, etc., ..4811.20 . . Paper and paperboard, coated impregnated or covered with wax, etc., 4811.40 . 20. Plastics and articles thereof 39.09 to 39.15 . Serial No. 5 Reproduction by synthesis not allowed as also downstream industries for sugar. 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, print ing, etc. 4. Floriculture. 5. Precision Engineering including watch making. 6. Electronics including computronics hardware and soft ware and Information Technology (IT) related industries. 7. Food processing including Agro-based industries. Proc essing, 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 cardamom. 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) classification4/6 digit 1. Floriculture - - 0603 or060120 or06029020 or06024000 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 to15137 and15139 . . (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 to51.12 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 Govern ment) 9506.00 . . 11. Paper and paper products excluding those in the Thir teenth Schedule (as per excise classification) 30.03 to 30.05 . . 12. Pharma products . . . 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, entertain ment/amusement parks and ropeways 55101 . . 16. Industrial gases (based on atmospheric fraction) . . . 17. Handicrafts . . . 18. Non-timber forest product based industries_. . . .