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 -

(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-

(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-

(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.