LIST OF INDUSTRIES AND THE PRODUCTS COVERED UNDER SECTION 209(1)(D) OF THE COMPANIES ACT, 1956

No

Industry

Products

GSR NO. and Date

Effective from

Remarks

1.      

Cement

Cement, Clinker

536 (E) dt. 11.9.1997*

11.9.1997*

The Rules,1997 notified in suppression of GSR 1402 dt. 12.9.66

2.      

Cycles 

Cycles, component of cycles

311 dt. 2.3.1967

1.04.67

3.      

Tyres & Tubes  

Rubber tyres and tubes for all types of vehicles

1260 dt 10.8.1967

1.10.67

4.      

Air-Conditioners 

Air conditioning system or device by which air is controlled for the fulfillment of required condition of the confined space through controlling temperature, humidity, air purity and air motion for human comforts

1447 dt. 16.9.1967

1.10.67

Application clause and tile from ‘Room-Airconditioners’ to Air-conditioners’ changed vide GSR 668(E) dt. 28.9.1999

5.      

Refrigerators

Refrigerators

1448 dt. 18.9.1967

1.10.67

6.      

Batteries other than Dry Cell Batteries

Batteries of all types other than Dry Cell Batteries

1467 dt. 20.9.1967

1.01.68

Application clause and tile from ‘Automobile Batteries’ changed vide GSR 667(E) dt 28.7.1999.

7.      

Electric Lamps

Electric lamps of all types

1503 dt. 27.9.1967

1.01.68

Application clause changed vide GSR670(E) dt 28.9.1999

8.      

Electric Fan  

Any type of electric fan

2298 dt. 15.9.1969

1.01.70

9.      

Electric Motors 

All types of electric motors

2574 dt. 24.10.1969

1.01.70

10.   

Motor Vehicles 

(a)         All types of passenger cars, jeeps and station wagons

(b)         All types of commercial vehicles, delivery and pick up     vans

(c)         Motor cycles, scooters, scooterettes & mopeds

(d)         Three-Wheeler Vehicles

(e)         All types of tractors

(f)          Heavy Earth Moving Equipments

537 (E) dt. 11.9.1997*

11.9.1997*

The Rules, 1997 notified in suppression of GSR 1465 dt. 17.5.1969

No (e) added vide GSR 328(E) dt.3.6.1998.

CAR (Tractors) Rules,1971 applicable before 1.4.1999 vide GSR 329(E) dt. 3.6.98

No.(f) added vide GSR 280(E) dt. 24.4.2001

11.   

Aluminum

1. Alumina

2. Aluminium

3. Aluminium ingots in any form or alloy

4.Aluminum rolled products including foil

5. Aluminum extruded products

6. Properzirod or Aluminum wire rod

7. Any other alluminium product or its alloy

334  dt. 25.2.1972

1.04.72

Application clause amended vide GSR NO 703(E) dt. 28.9.2001

12.   

Vanaspati 

Refined vegetable oils and vegetable oil products as also Industrial Hard Oil.

1529 dt. 27.11.1972

1.01.73

Application clause amended vide GSR 287 dt. 29.5.1992

13.   

Bulk Drugs 

Bulk Drugs under any system of medicine including Ayurvedic, Homeopathic,Siddha and Unani systems of medicine and Intermediates thereof

130(E) dt. 14.3.1974

1.04.74

Application clause amended vide GSR NO 707(E) dt. 28.9.2001

14.   

Sugar 

Sugar by vacuum pan process and excludes jaggery and khandsari

388(E) dt. 15.7.1997*

15.7.1997*

The Rules,1997 notified in suppression of GSR 982(E) 4.9.1974

15.   

Industrial Alcohol 

1. Absolute Alcohol

2. Rectified spirit

3. Denatured and special denatured spirit

4. Power alcohol

532 (E) dt. 17.9.1997*

17.9.1997*

The Rules,1997 notified in suppression of GSR 594(E) dated 30.12.1975

16.   

Jute Goods

Jute goods - Yarn, Twine, Fabrics or any other product made wholly from, or containing not less than 50 % by weight of, jute including bimlipattam jute or mesta fibres

590(E) dt. 29.12.1975

1.01.76

17.   

Paper 

Paper - used for printing, writing and wraping, newsprint, paperboard, and exercise note books 

601(E) dt. 31.12.1975

1.01.76

18.   

Rayon 

1. Viscose staple fibre in all forms

2. Viscose filament yarn

3. Viscose tyre yarn / cord/ Fabric

4. 100% Viscose Yarn Fabric

5.  Acetate yarn / fibre

6. Rayon film ( Cellophane Film)

606 dt. 20.4.1976

1.05.76

Application clause amended vide GSR 694 dt. 31.8.2000

19.   

Dyes 

Acid dyes, basic dyes, direct dyes, sulphur dyes, vat dyes, azoic dyes, ingrained dyes, metal complex dyes, disperse dyes, reactive dyes,oil dyes, and water soluble dyes

605 dt, 22.4.1976

1.05.76

20.   

Polyester 

1. Polyester fibre

2. Polyester filament yarn

3. Polyester Chips

4. Polyester Fibre Fill ( PFF)

5. Partially Oriented Yarn ( POY)

6. Processed Polyester yarn ( texturised, twisted, dyed,  crimped,etc.)

7. 100% Polyester fabric

126(E) dt. 24.3.1977

1.04.77

No (3) to (7) inserted vide GSR 692(E) dt. 31.8.2000

21.   

Nylon

1.       Nylon chip

2.       Nylon fibre

3.       Nylon filament yarn

4.       Nylon partially oriented yarn

5.       Nylon tyre yarn or cord

6.       Nylon tyre cord fabric

7.      100% Nylon fabrics

157(E) dt. 1.4.1977

1.04.77

Application clause amended vide GSR 695)E) dt. 31.8.2000

22.   

Textiles  

Any art silk cloth, cloth, cotton yarn or cotton cloth, processed yarn and processed cloth, man-made fibre yarn or man made fibre cloth, silk yarn or silk cloth, wool, woolen yarn or woollen cloth, yarn or other textiles products.

417(E) dt. 28.6.1977

1.07.77

Application clause amended vide GSR 29(E) dated 19.1.1994

23.   

Dry Cell Batteries

All types of dry cell batteries & components thereof

45(E) dt. 31.1.1979

1.02.79

24.   

Steel Tubes and Pipes

Steel Tubes & Pipes (including stainless steel ) both black & galvanized

506(E) dt. 10.5.1984

26.05.84

25.   

Engineering 

1. Power driven pumps

2. Internal combustion engines

3. Diesel Engines

4. All type of automotive parts and accessories

5. Power Transformers

6. Electric generator

7. Machine tools

688 dt. 25.6.1984

7.07.84

No. 4 to 7 added GSR 279(E) dt. 24.4.2001

26.   

Electric Cables and Conductors

(a)         Power cables (All types- PILC, PVC, XLPE etc.)

(b)         VIR/Rubber covered cables & flexible wires of all types

(c)         PVC Insulated cables, flexible wires of all types including switchboard wires & cables

(d)         Enamelled covered wires & strips

(e)         Wire & strips covered with paper, glass, silk & any other types of insulating materials

(f)          AAC/ACSR Conductors

(g)         Telecommunication cables

767 dt. 7.7.1984

21.07.84

27.   

Bearings 

Bearings of various types e.g. ball & roller bearings, needle bearing of various sizes

664 dt. 1.7.1985

13.07.85

28.   

Milk Food 

Infant Milk Food or Milk Food as malted milk food, energy food or food drink under any brand name

(a)       “Infant Milk Food” includes all types of milk food intended for the routine, complementary or supplementary food of infants and children up to the age of five years and other types of modified milk foods for infants which are intended for the feeding of infants and children during the treatment of gastr o-intestinal disorders;

(b)       “Milk Food” means any food produced by mixing whole milk, partly skimmed milk  or milk powder with ground barely malt or any other malted cereal grain, wheat flour or      any other cereal flour or malt extract, with or without addition of flavouring agents and spices, edible common salt, sodium or potassium bicarbonate minerals and vitamins, cocoa powder, sugar or sweetening agents or other edible materials

704(E) dt.28.9.2001*

29.9.2001*

CAR (Infant Milk Food) Rules 1974 and CAR (Milk Food) Rules,1986 merged and application clause amended vide GSR 704(E) dt. 28.9.2001

29.   

Chemical 

01. Acetic Acid

02. Acetic Anhydride

03. Acetone

04. Aluminium Fluoride

05. Aniline

06. Benzene

07. Boric Acid

08. Butadiene

09. Butanol

10. Calcium Carbide

11. Carbon Black

12. Caustic Soda

13. Chloro Methanes

14. Diacetone Alcohol

15. Diethylene Glycol

16. 2-Ethyl Hexanol

17. Ethylene

18. Ethylene Dichloride

19. Ethylene Glycol

20. Ethylene Oxide

21. Formaldehyde

22. Isopropanol

23. Linear Alkyl Benzene

24. Maleic Anhydride

25. Methanol

26. Methyl Ethyl Ketone

27. Methyl Isobutyl Ketone (MIBK)

28. Nitrobenzene

29. Ortho Nitro Cholro Benzene

30. Para Nitro Chloro Benzene

31. Penta Erithritol

32. Phenol

33. Polyethylenes viz. LDPE, HDPE, LLDPE

34. Polypropylene

35. Polythylene Glycol

36. Propylene

37. Soda Ash

38. Sodium Tripoly Phosphate

39. Sulphuric Acid

40. Resins (excluding natural resins), Paints, Varnishes and

Plastics

41. Synthetic Rubber

42. Titanium Dioxide

43. Toluene

44. Xylenes

596 dt. 8.8.1987

8.08.87

Application clause amended vide GSR 562(E) dated 2^nd September,2004

30.   

Formulations 

All formulations under any system of medicine including Ayurvedic, Homeopathic, Siddha and Unani

452 dt. 22.4.1988

4.06.88

Applicability clause revised vide GSR 706(E) dt. 28.9.2001

31.   

Steel Plant

Steel & steel products , Steel products includes Ingot Steel, Blooms, Billets, Slabs (code as well as semi-finished); steel products produced by backward integration like Coal based Sponge Iron, Gas based hot briquetted Iron, steel products produced by forward integration like Beams, Angles, Tees, Sees, Channels, Pilings, Rails, Crane Rails, Joint Bars, Bare (Round Squares, Hexagonal, Octagonal, Flat, Triangular, Half Round); Wire, Wire Ropes, Nails, Wire Febrics, Plates, Pipes and Tubes, HR Coils/Sheets, CR Coils/Sheets

574 dt. 31.7.1990

8.09.90

‘Steel Products’ defined vide circular no. 52/378/CAB-86-(CLB) dt. 29.6.1992

The words ‘Steel Plant’ substituted for ‘Mini Steel Plants’ vide GSR 281(E) dt.24.4.2001

32.   

Insecticides 

1. Insecticides

2. Fungicides

3. Redenticides

4. Nematicide

5. Weedicide

6. Plant growth Regulant

7. Herbicides

8. Fumigants

9. Bio- pesticides

258 (E) dt. 3.3.1993

4.03.93

33.   

Fertilizers

1. Straight Nitrogenous Fertilizers

2. Straight Phosphatic Fertilizers

3. Straight Potassic Fertilizers

4. N. P. Fertilizers

5. N. P. K. Fertilizers

6. Micro Nutrients

7. Fortified Fertilzers

261(E) dt. 5.3.1993

5.03.93

34.   

Soaps & Detergents 

Cleansing material used for cleaning, laundry/ washing, bathing/toilet purposes and includes soaps and detergents (Whether in the form of cake, powder or liquid)

677(E) dt. 29.10.1993

29.10.93

35.   

Cosmetics & Toiletries 

Powders, Creams, Toothpastes, Toothpowders, Shaving Creams, After shave lotions, Shaving soaps, Shaving foams, Perfumes, Hair oils, Hair creams, Oxidation hair dyes, Mouthwash, Cologne, Shampoos- soap based, Shampoos-synthetics, detergent based, Room fresheners, Deodorants, Surfactants

678(E) dt. 29.10.1993

29.10.93

36.   

Footwear 

Shoes, boots, sandals, chappals, slippers, play shoes & moccasins

186(E) dt. 12.4.1996

12.04.96

37.   

Shaving Systems

1. Shaving blades

2. Razors

3. Any part or component thereof

4. Any other shaving instrument

202(E) dt. 6.5.1996

6.05.96

38.   

Industrial Gases

Oxygen Gas, Nitrogen Gas, Acetylene Gas, Hydrogen Gas, Nitrous oxide Gas, Argon Gas,Helium Gas, Carbon di-oxide Gas

271(E) dt. 9.7.1996

9.07.96

39.   

Mining and Metallurgy

List of products ( metals and non-metals,their minerals, ores and alloys)

1. Uranium

2. Thorium

3. Zirconium

4.Titanium

5.Lead

6. Copper

7. Zinc

8.Nickel

9. Cobalt

10. Chromium

11. Gallium

12. Germanium

13. Platinum

14 Molybdenum

276(E) dt. 24.4.2001

24.04.2001

40.   

Electronic Products

1.   All Consumer electronics  such as television both black & white and colour, video cassette recorder, video cassette player, audio compact disc  player, video compact disc player, digital video compact disc player, radio receiver, tape recorder & combination, electronic watch and electronic clock, etc. 

2.  Industrial electronics including all control instrumentation and automation equipment.

3.  Computer including personal computer, laptop, note book, server, workstations, supercomputers, data processing equipment and peripherals like  monitors, keyboards, disk drivers, printers, digitizers, SMPs, modems, networking products and add-on cards.

4. Communication and broadcasting equipment including cable television equipment.

 5.   Strategic electronics and systems such as navigation and surveillance systems, radars, sonars, infra-red detection and ranging system, disaster management system, internal security system,  etc.

6.   Other electronic component and equipment such as picture tube, printed circuit board, etc.

277(E) dt. 24.4.2001

24.04.2001

41.   

Electricity

Generation of electricity from :- (a) thermal power (b) gas turbine (c) hydro-electric power (d) atomic power (e) solar power (f) wind power(g) and other source of energy;

(2) transmission and bulk supply of electricity

(3) Distribution and bulk supply of electricity

G.S.R. No 913(E) dt. 21.12.2001

21.12.2001

 Ammended vide G.S.R.709(E) Dated 7th December 2005 & G.S.R.387(E) Dated 27th June 2006

42.   

Plantation Product

1.       Tea and tea products

2.       Coffee and coffee products

3.       Other commercial plantation products including seeds thereof

G.S.R. 685(E) dated 8^th October,2002

8.10.2002

43.   

Petroleum Industry

Manufacturing crude oil, gases ( including compressed Natural Gas or Liquified Natural Gas and re-gasification thereof) or any other petroleum products

G.S.R. 686(E) dated 8^th October, 2002

8.10.2002

44.   

Telecommunication

Processing of any one or more of the telecommunication activities namely:-

(1)     Basic telephony:-

(a)     Telephone access

(b)     Local call

(c)     Subscriber Trunk dialing (STD)

(d)     International subscriber dialing(ISD

(2)     Cellular mobile

(3)     Telex

(4)     Telegraphy

(5)     Voice mail/Audiotex service

(6)     Internet operations including gateway service/E-mail

(7)     Packet switched public data network(PSPDN) service

(8)     Wireless in local loop (WILL) service

(9)     Public mobile radio trunk service

(10)   Very small Aperture Terminal service

(11)   Global mobile personnel communication service

(12)   Leased circuits

(13)   Internet ports

(14)   National Long Distance Operator

(15)   Internet Telephony

(16)   Radio Paging

(17)   Any other telecommunication service for commercial use.

G.S.R. 689(E) dated 8^th October, 2002

8.10.2002