Section 11 in Industrial Development Scheme for Jammu and Kashmir, 2017
11.
Detailed guidelines shall be issued separately.Annexure - INegative List:- The following industries will not be eligible for benefits under Industrial Development Scheme for J & K, 2017 :(i)All goods falling under Chapter 24 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) which pertains to tobacco and manufactured tobacco substitutes.(ii)Pan Masala as covered under Chapter 21 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).(iii)Plastic carry bags of less than 20 micron as specified by Ministry of Environment and Forests Notification No. S.O. 705(E) dated 02.09.1999 and S.O. 698(E) dated 17.6.2003.(iv)Goods falling under Chapter 27 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) produced by Petroleum or Gas refineries.(v)Plantation, Refineries and Power generating Units above 10 MW.(vi)Coke (including Calcined Petroleum Coke), Fly Ash, Cement, Steel Rolling Mills(vii)Units not complying with environment standards or not having applicable Environmental Clearance from M/o Environment & Forests and Climate Change or State Environmental Impact Assessments Authority (SEIAA) or not having requisite consent to establish and operate from the concerned Central Pollution Control Board/State Pollution Control Board also will not be eligible for incentive under the scheme.(viii)Low value addition activities like preservation during storage, cleaning, operations, packing, repacking or re-labelling, sorting, alteration of retail sale price etc. take place excluding high value packaging and processing.(ix)Any other industry/activity placed in negative list through a separate notification as and when considered necessary by the Government. It will be effective from the date of such notification.(x)Gold and gold dore.Annexure-IIA. Components to be included for computing the value of Plant and Machinery under CCIIAC in the manufacturing sector :(i)Cost of Industrial Plant & Machinery including taxes and duties i.e. cost of mother production equipment used for carrying out manufacturing activities.(ii)Cost of Productive equipment such as tools, jigs, dyes and moulds, insurance premium etc. including taxes and duties.(iii)Electrical components necessary for plant operation on the plant side from where meter is installed up to the point where finished goods is to be produced/ dispatched (i.e. H.T. Motors, L.T. Motors, Switch Boards, Panels, Capacitors, Relay, Circuit Breakers, Panel Boards, Switchgears).(iv)Freight charges paid for bringing Plant & Machinery and equipment from the supplier's premises to the location of the unit.(v)Transit Insurance premium paid.(vi)The amount invested in goods carriers to the extent they are actually utilized for transport of raw materials and marketing of the finished products.B. Components which will not be considered for computing the value of Plant & Machinery under CCIIAC in the manufacturing sector :(i)Loading and unloading charges(ii)Sheds/ buildings for Plant & Machinery(iii)Miscellaneous fixed assets such as DG sets, Excavation/ Mining equipments, handling equipments, electrical components other than those mentioned at A (iii) above.(iv)Working Capital including Raw Material and other consumable stores.(v)Commissioning cost(vi)Captive Power Plants(vii)Storage equipments(viii)Weigh bridge, Laboratory testing equipment.C. Admissibility of erection and installation charges in the manufacturing sector Erection and installation charges will be payable on actual basis and will be restricted to the cost indicated in the Appraisal Note of the Financial Institutions which provided loan to the industrial unit.
