Government of India
Ministry of Commerce & Industry
(Department of Industrial Policy & Promotion)

 New Delhi, dated 7th January, 2003



Subject: New Industrial Policy and other concessions for the state of Uttaranchal and the state of Himachal Pradesh.

The Hon’ble Prime Minister, during the visit to Uttranchal from 29th to 31st March, 2002, had, inter-alia made an announcement that ’Tax and Central Excise concessions to attract investments in the industrial sector will be worked out for the Special Category States including Uttranchal. The industries eligible for such incentives will be environment friendly with potential for local employment generation and use of local resources.’


2. In pursuance of the above announcement, discussion on Strategy and Action Plan for Development of Industries and generation of employment in the states of Uttranchal and Himachal Pradesh were held with the various related Ministries/agencies on the issue, inter-alia, infrastructure, development, financial concessions and to provide easy market access, The new initiatives would provide the required incentives as well as an enabling environment for industrial development, improve availability of capital and increase market access to provide a fillip to the private investment in the state.


3. Accordingly, it has been decided to provide the following package of incentives for the states of Uttranchal and Himachal Pradesh



3.1    Fiscal Incentives to new Industrial Units and to existing units on their substantial expansion:


(I). New industrial units and existing industrial units on their substantial expansion as defined, set up in Growth Centres, Industrial Infrastructure Development Centres (IIDCs), Industrial Estates, Export Processing Zones, Theme Parks (Food Processing Parks, Software Technology Parks, etc.) as stated in Annexure-I and other areas as notified from time to time by the Central Government, are entitled to :


(a) 100% (hundred percent) outright excise duty exemption for a period of 10 years from the date of commencement of commercial production.

(b) 100% income tax exemption for initial period of five years and thereafter 30% for companies and 25% for other than companies for a further period of five years for the entire states of Uttaranchal and Himachal Pradesh from the date of commencement of commercial production.


(II) All New industries in the notified location would be eligible for capital investment subsidy @ 15% of their investment in plant & machinery, subject to a ceiling of Rs.30 lakh. The existing units will also be entitled to this subsidy on their substantial expansion, as defined.


(III). Thrust Sector Industries as mentioned in Annexure-II are entitled to similar concessions as mentioned in para 3(I) & (II) above in the entire state of Uttranchal and Himachal Pradesh without any area restrictions.


3.2 Development of Industrial Infrastructure:

(i) The funding pattern under the Growth Centre Scheme currently envisaging a Central assistance of Rs.10 crore per centre is raised to Rs.15 crore per centre.


(ii) The financing pattern of Integrated Infrastructure Development Centres (IIDC) between Government of India and SIDBI will change from 2:3 to 4:1, and the GOI funds would be in the nature of a grant, so as to provide the required infrastructural support.


3.3 Other Incentives:

(i) Deen dayal Hathkargha Protsahan Yojna and other incentives of Ministry of Textiles: The funding pattern between Government of India and both the States would be changed from 50:50 to 90:10 under this Scheme. Ministry of Textiles would extend its package of incentives, as notified for North-Eastern States, to the states of Uttranchal and Himachal Pradesh also.


(ii) Ministry of Food Processing Industries would include Uttaranchal in difficult areas category. The state of Himachal Pradesh is already included in the difficult areas category.


(iii) Pradhan Mantri Rozgar Yojana (PMRY) : Ministry of Agro & Rural Industries would provide for states of Himachal Pradesh and Uttranchal relaxation under PMRY with respect to Age (i.e. 18-40 years from 18-35 years) and Subsidy ( @ 15% of the project cost subject to a ceiling of Rs.15,000/- per entrepreneur).


3.4 Ineligible Industries under the policy:

The list of industries excluded from the purview of proposed concessions is at Annexure-III.

In addition, the Doon Valley Notification (S.O.No. 102(E) dated 1st February, 1989 (Annexure-IV) as amended from time to time, issued by Ministry of Environment & Forests would continue to operate in the Doon Valley area and the industries notified under it are excluded from the proposed concessions, in the state of Uttaranchal.


3.5    Nodal Agency

The Nodal Agency for routing the subsidies/incentives under various schemes under this Policy will be notified seperately.


4. Government reserves the right to modify any part of the policy in the interest of public.


5. The Ministry of Finance & Company Affairs (Department of Revenue), Ministry of Agro & Rural Industries, Ministry of Textiles, Ministry of Food Processing Industries, Ministry of Small Scale Industries, etc. are requested to amend Act/rules/notifications, etc. and issue necessary instructions for giving effect to these decisions.



( S.Jagadeesan )

Joint Secretary to the Govt of India


  1. Chief Secretary, Government of Himachal Pradesh, Shimla.
  2. Chief Secretary, Government of Uttranchal, Dehradun.
  3. Secretary, Industries Department, Government of Himachal Pradesh, Shimla.
  4. Secretary, Industries Department, Government of Uttranchal, Dehradun.
  5. Secretary, Department of Revenue, North Block, New Delhi.
  6. Secretary, Ministry of Textiles, Udyog Bhavan, New Delhi.
  7. Secretary, Agro Rural Industry, Udyog Bhavan, New Delhi.
  8. Secretary, Small Scale Industry, Udyog Bhavan, New Delhi.
  9. Secretary, Planning Commission, Yojana Bhavan, New Delhi.
  10. Joint Secretary (CBDT-TPL-II), Department of Revenue, North Block, New Delhi.
  11. Joint secretary (TRU), Department of Revenue, North Block, New Delhi.

Copy for information to:

All Ministries and Departments.



Locations Identified in the following Tehsil of the state of Uttranchal for excise exemption under the new Industrial Policy for the state of Uttranchal and the state of Himachal Pradesh.


I. State : Uttranchal

S. No. Name of Districts Name of Industrial Estates/ Industrial Area Existing & Proposed
1. Udhamsingh Nagar Jaspur, Block Kashipur Bajpur, Hempur, Gadarpur, Sitarganj, Nanakmatta, Chakkarpur, Majhola, Kichha, Rudrapur, Barah-Bari, Gular Bojh, Nadehi, Pantnagar Industrial Area, Beria Daulat-Kelakhera


2. Nainital

Kumaon Mandal Vikas Nigam Inds. Area

Haldwani, Lalkuan, Bhimtal, Garampani Bhowali, Betalghat, Ram Nagar, Ramgarh Block Pipalsana, Rimidhara, Kaladhungi
3. Almora Almora, Pataldevi, Renikhet, Dwarahat, Chiliyanola, Bhikiyasain, Mohaan.
4. Champawat Tanakpur, Lohagaat, Champawat, Reetha Meetha Khetihan, Banbassa, Shaklipur, Devidhara.
5. Pitoragarh Didihaat, Munsiyari, Vin, Gangolihat, Pithoragarh
6. Bageshwar Kapkot, Garud, Bageshwar
7. Dehradun

Garhwal Mandal Vikas Nigam Inds. Area

Kalsi, Doiwala, Sahaspur, Dakhrani, Vikasnagar Herbertpur, Dakhpathar, Rishikesh, Sainj, Selankuin, Chakrata, Teuni.
8. Haridwar Haridwar, BHEL, Mangalore, Narsan Mohand, Laksar, Landora, Lalchaur, Iqbalpur,
9. Uttarkashi Saini, Chiniyalisaur, Barkot, Naogaon, Purola
10. Chamoli Gairsain, Bhatwarisain, Karanprayag-Char Dham
11. Pauri Garhwal Bubakhal, Dwarikhal, Kotdwara, Srinagar, Srikot, Thalisain, Bironkhal, Dhuwankot
12. Tehri Garhwal Dhalwala, Laksmoli, Sarat, Narendra Nagar, Tehri Block.

  1. State : Himachal Pradesh

Identified locations in the state of Himachal Pradesh for excise exemption under the new Industrial Policy for the state of Uttaranchal and the state of Himachal Pradesh.

  1. Existing Identified Industrial locations where infrastructure has been developed through Govt/Govt. owned Corporations/Boards.

( As per Enclosure I)

B. Proposed extension of Existing Industrial Areas:-

Sr.No. Name of the District. Name of the industrial area/ Estate.
1. Bilaspur. Bilaspur Sadar
2. Hamirpur. Hamirpur, Nadaun.
3. Mandi. Perri, Baldwara


Doon, Mamligh, Nalagarh.
5. Sirmour Nahan.
6. Una. Dulehar.
7 Kangra Kangra, Jawali , Nagrota Bagwan , Dehra
  1. Commercial Estates on private land/leased land throughout the state.
Sr.No. Name of the District. Name of Commercial Estates.
1 Kangra Indora, Gagal, Dharamshala, Gangath.


Tapri, Nichar
3 Kullu. Bhunter , Ujhi, Kullu.
4 Mandi. Aut , Dehar, Bagshar.


Darlaghat, Kasauli, Dharampur.
6 Sirmour Paonta Sahib, Rajgarh.
7 Una. Gagret.
8 Shimla Rawla Kwar, Sarahan, Sunni.
9 Chamba Salooni



Sr. No.

Name of the District Locations.
1. Bilaspur. Bahadurgarh, Ghumarwin, Kuthera, Balseena.
2. Chamba. Panjala, Banikhet , Chowari, Sihunta.
3. Hamirpur Bijri, Nalti, Taal, Sujanpur-I, Bamson.
4. Kangra. Raja Ka Talab, Palampur.
5. Kinnaur. Moorang.
6. Kullu. Banjar, Sainj.
7. Mandi. Dhellu , Sundernagar, Chauntra, Gopalpur, Nachan, Tungal, Darang Sira.
8. Shimla. Theog, Jutogh, Rohru.
9. Sirmour. Majra, Kamrao.
10. Solan. Changar, Solan, Kandaghat, Arki, Patta.
11. Una. Daulatpur, Ishpur, Una , Chururu.


Enclosure I

Sr.No. Name of the District. Name of the industrial area/ Estate.
1. Bilaspur. Bilaspur, Goalthai (IID), Behal, Gehrwin
2. Chamba. Sultanpur, Hatli, Parel, Shivnagari (Holi), Garnota.
3. Hamirpur.

Hamirpur, Nadaun

4. Kangra Nagrota-Bagwan, Sansarpur Terrace (growth Center),Nagri, Dhaliara,Bain Attarian, Kangra, Dehra, Jawali, Nargala, Raja – ka- Bag.
5. Kinnaur. Recong-Peo.
6. Kullu.

Shamshi, Ramabai

7 Lahul –Spiti. Keylong
8 Mandi.

Mandi (Saulikhad), Ratti, Maigal, Bhambla, Saigloo, Pali (Paddar)

9. Solan.

Baddi, Parwanoo, Chambaghat, Barotiwala, Export Promotional Industrial Park Jharmajri- Thanna, Dharampur, Neri (Mamlig), Vakanaghat, Rachhiana, Banalgi, Dhabota, Katha- Bhatholi.

10. Shimla.

Shoghi, Raighat. Pandranoo, Jais, Shilli- Bagi, Mehandli, Sunda Bhaura, Chargaon, Nogli, Nerwah (Chopal)

11 Sirmour

Gondpur, Johron.

12. Una.

Mehatpur, Tahliwala, Kuthera, Ramnagar.


Annexure –II





4/6 digit Excise Classification

Subclass under NIC classification 1998

ITC(HS) classification 4/6 digit








Medicinal herbs and aromatic herbs etc. -processing



3 Honey




Horticulture and Agro based industries such as

  1. Sauces, Ketchup, etc.
  2. Fruit Juices & fruit pulp
  3. Jams, Jellies, vegetable juices, puree, pickles etc.
  4. Preserved fruits and vegetables
  5. Processing of fresh fruits and vegetables including packaging
  6. Processing, preservation, packaging of mushrooms.





15135 to 15137 & 15139

5 Food Processing Industry excluding those included in the negative list 19.01 to 19.04

Sugar and its by-products




Silk and silk products




Wool and wool products

51.01 to 51.12 17117

Woven fabrics (Excisable garments)



6101 to 6117

Sports goods and articles and equipment for general physical exercise and equipment for adventure sports/activities, tourism (to be separately specified)








Paper & paper products excluding those in negative list (as per excise classification)





Pharma products

30.03 to30.05    

Information & Communication Technology Industry

Computer hardware Call centres




Bottling of mineral water






Hotels, resorts, spa, entertainment/amusement parks and ropeways



Industrial gases (based on atmospheric fraction)




Non-timber forest product based industries


Annexure -III




Excise classification

Sub-class under NIC

Classification 1998

1 Tobacco and tobacco products including cigarettes and pan masala 24.01 to 24.04

& 21.06

2 Thermal Power Plant(coal/oil based)   40102/40103
3 Coal washeries/dry coal processing    
4 Inorganic Chemicals excluding medicinal grade oxygen (2804.11), medicinal grade hydrogen peroxide (2847.11), compressed 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, tanins and their derivatives, dyes, colours, paints and varnishes; putty, fillers and other mastics; inks Chapter 32 24113/24114
7 Marble and mineral substances not classified elsewhere 25.04


8 Flour mills/rice mill 11.01 15311
9 Foundries using coal
10 Minerals 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 & fuses, fireworks, matches, propellant powders etc.) 36.01 to 36.06 24292
14 Mineral or chemical fertilisers 31.02 to 31.05 2412
15 Insecticides, fungicides, herbicides & pesticides (basic manufacture and formulation) 3808.10 24211/24219
16 Fibre glass & 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


19 Paper

Writing or printing paper, etc.

Paper or paperboard, etc.

Maplitho paper, etc.

Newsprint, in rolls or sheets

Craft paper, etc.

Sanitary towels, etc.

Cigarette paper

Grease-proof paper

Toilet or facial tissue, etc.

Paper & paper board, laminated internally with bitumen, tar or asphalt

Carbon or similar copying paper

Products consisting of sheets of paper or paperboard, impregnated, coated or covered with plastics, etc.

Paper and paperboard, coated impregnated or covered with wax, etc.
















21011 to 21019


20 Plastics and articles thereof 39.09 to 39.15  


*Serial No.5; Reproduction by synthesis not allowed as also downstream industries for sugar


Annexure – IV


Ministry of Environment & Forests

( Department of Environment, Forests & Wildlife)

New Delhi, the 1st February, 1989


Notification under 3(2)(v) of Environment (Protection) Act,1986, and Rule 5(3)(d) of Environment (Protection) Rules, 1986, restricting location of industries, mining operations and other development activities in the Doon Valley in Uttar Pradesh.

S.O. 102(E) – Whereas notification under sub-rule (3) of rule 5 of the Environment (protection) Rules, 1986, inviting objections, against the imposition of restriction on location of industries, mining operations and developmental activities in the Doon Valley, in Uttar Pradesh was published vide No. S.O 923(E) dated the 6th October, 1988;

And whereas all objections received have been duly considered by the Central Government:

Now, therefore, in exercise of the powers conferred by clause (d) of sub-rule (3) of Rule (5) of the said rules, the Central Government hereby imposes restrictions on the following activities in the DoonValley, bounded on the North by Mussoorie ridge, in the North-East by Lesser Himalayan ranges, on the South-West by Shivalik ranges, river Ganga in the South-East and river Yamuna in the North -West, except those activities which are permitted by the Central Government after examining the environmental impacts;

(i) Location/siting of industrial units- It has to be as per guideline given in the annexure or guidelines as may be issued from time to time by the Ministry of Environment & Forests, Government of India.

(ii) Mining- Approval of the Union Ministry of Environment & Forests must be obtained before starting any mining activity.

(iii) Tourism- It should be as per Tourism Development Plan (TDP), to be prepared by the State Department of Tourism and duly approved by the Union Ministry of Environment & Forests.

(iv) Grazing- As per the plan to be prepared by the State Government and duly approved by the Union Ministry of Environment & Forests.

(v) Land Use – As per Master Plan of development and Land Use Plan of the entire area, to be prepared by the State Government and approved by the Union Ministry of Environment & Forests.






Guidelines for permitting/restricting industrial unit, in the Doon Valley area

Industries will be classified under Green, Orange and Red Categories, as shown below for purposes of permitting/restricting such industrial units in the Doon Valley from the environmental and ecological considerations:





1. All such non-obnoxious and non-hazardous industries employing upto 100 persons. The obnoxious and hazardous industries are those using inflammable, explosive, corrosive or toxic substances.

  1. All such industries which do not discharge industrial effluents of a polluting nature and which do not undertake any of the following processes:







    Pickling, tanning


    Cooking of fibres and Digesting

    Desining of Fabric

    Unhairing, Soaking, deliming and bating of hides

    Washing of fabric

    Trimming, Pulling, juicing and blanching of fruits and vegetables

    Washing of equipment and regular floor washing using of considerable ecoling water

    Seperated milk, buttermilk and whey

    Stopping and processing of grain

    Distillation of alchohol, stillage and evaporation

    Staughtering of animals, rendering of bones, washing of meat

    Juicing of sugar cane, extraction of sugar Filteration, contrifugation, distillation

    Pulping and fermenting of coffee beans

    Processing of fish

    Filter back wash in D.M. Plants exceeding 20 K.I/Per day capacity

    Pulp making, pulp processing and paper making

    Cocking of coal washing of blast furnaces flue gases

    Stripping of oxides

    Washing of used sand by hydraulic discharge;

    Washing of latex etc.

    Solvent extraction

  2. All such industries which do not use fuel in their manufacturing process or in any subsidiary process and which do not emit fugitive emissions of a diffused nature.

Industries not satisfying any one of the three criteria are recommended to be referred to Ministry of Environment & Forests.

The following industries appear to fall in non-hazardous, non-obnoxious and non-polluting category, subject to fulfillment of above three conditions:-

1. Atta-chakkies

2. Rice Mullors

3. Iceboxes

4. Dal mills

5. Groundnut decortinating (dry)

6. Chilling

7. Tailoring and garment making

8. Apparl making

9. Cotton and woollen Hosiery

10. Hand loom weaving

11. Shoe lace manufacturing

12. Gold and silver thread and sari work

13. Gold and silver smithy

14. Leather foot wear and leather products excluding tanning & hide processing.

15. Manufacture of mirror from sheet glass and photo-frame

16. Musical instruments manufacturing

17. Sports goods

18. Bamboo and cane products (only dry operations)

19. Card Board and paper products (Paper & pulp manufacture excluding)

20. Insulation and other coated papers (Paper & pulp manufacture excluded)

21. Scientific an Mathematical instruments

22. Furniture (Wooden and Steel)

23. Assembly of Domestic electrical appliances

24.    Radio assembling

25.    Fountain pens

26.    Polythene, plastic and P.V.C goods through extrusion /moulding

27.    Surgical gauges and bandages.

28.    Railway sleepers (only concrete)

29.    Cotton spinning and weaving

30.    Rope (cotton and plastic)

31.    Carpet weaving

32.    Assembly of Air coolers

33.    Wires, pipes-extruded shapes from metals

34.    Automobile servicing & repair stations.

35.    Assembly of Bicycles, baby carriages and other small non- motorized vehicles.

36.    Electronics equipments (assembly)

37.    Toys

38.    Candles

39.    Carpentary-excluding saw mill

40.    Cold storages (small scale)

41.    Restaurants

42.    Oil-ginning/expelling (non –hyrogenation and no refining)

43.    Ice cream

44.    Mineralized water

45.    Jobbing & Machining

46.    Manufacture of Steel trunks & suit cases.

47.    Paper pins & U-clips

48.    Block making for printing

49.    Optical frames




1.All such industries which discharge some liquid effluents(below 500 k l/day) that can be controlled with suitable proven technology.

2. All such industries in which the daily consumption of coal/fuel is less than 24mt/day and the particulars emissions from which can be controlled with suitable proven technology.

3. All such industries employing not more than 500 persons.

The following industries with adoption of proven pollution control technology subject to fulfilling the above three condition fall under

this category:

1. Lime manufacturing – pending decision on proven pollution control device and Supreme Court’s decision on quarring.

2. Ceramics

3. Sanitaryware.

4. Tyres and tubes.

5. Refuse incineration(controlled)

6. Flour mills,

7. Vegetable oils including solvent extracted oils.

8. Soap without steam boiling process and synthetic detergents formulation.

9. Steam generating plants.

10. Manufacture of office and house hold equipment and appliances involving use of fossil fuel combustion.

11. Manufacture of machineries and machine tools and equipment.

12. Industrial gases (only Nitrogen, Oxygen and CO2).

13. Miscellaneous glassware without involving use of tossil-fuel combustion.

14. Optical glass.

15. Laboratory ware.

16. Petroleum storage & transfer facilities.

17. Surgical and medical products including & prophy-laitics and latex products.

18. Footwear (Rubber)

19. Bakery products, Biscuits & Confectioners.

20. Instant tea/coffee, coffee processing.

21. Malted food.

22. Manufacture of power driven pumps, compressors refrigeration units, fire fighting equipment etc.

23. Wire drawing (cold process) & bailing straps.

24. Steel furniture, fasteners etc.

25. Plastic processed goods.

26. Medical & Surgical instruments.

27. Acetylene (synthetic).

28. Glue & geletine.

29. Pottassium permanganate.

30. Metalic sodium.

31. Photographic films, papers & photographic chemicals.

32. Surface coating industries.

33. Fragnances, fragours & food additives.

34. Plant nutrients (only manure).

35. Aerated water/soft drink.


(a)     Industries falling within the above identified list shall be assessed by the state pollution control Board, and referred to the Union Department of Environment for consideration, before according No Objection Certificate.

(b)     The total number of fuel burning industries that shall be permitted in the Valley will be limited by & tones per day or Sulphur Dioxide from all sources. (This corresponds to 400 Tones per day Coal with 1% sulphur).

                    (c)      Siting of Industries areas should be based on sound criteria.




1. All those industries which discharge effluents of a polluting nature at the rate of more than 500 kl/day and for which the natural course for sufficient dilution is not available, and effluents from which cannot be controlled with suitable technology.

2. All such industries employing more than 500 persons/day.

3. All such industries in which the daily consumption of coal/fuel is more than 24 mt/day.

The following industries appear to fall under this category covered by all the points as above:

1.    Ferrous and non ferrous metal extraction, refining, casting, forging, alloy making processing etc.
2.    Dry Coal Processing/Mineral processing industries like Ore sintering benefication, pelletization etc.
3.    Phosphate rock processing plants.
4.    Cement plants with horizontal rotary kilns.
5.    Glass and glass products involving use of coal.
6.    Petroleum refinery.
7.     Petro - chemical Industries.
8.    Manufacture of lubricating oils and greases.
9.    Synthetic rubber manufacture.
10.    Coal, Oil, wood or nuclear based thermal power plants.
11.    Vanaspati, hydrogenated vegetable oils for industrial purposes.
12.    Sugar mills (white and Khandasari).
13.    Craft paper mills
14.    Coke oven by products and coaltar distillation products
15.    Alkalies
16.    Caustic soda
17.    Potash
18.    Electro-thermal products (artificial abrasives, calcium carbide etc).
19.    Phosphorous and its compounds
20.    Acids and their salts (organic & inorganic).
21.    Nitrogen compounds (cyanides,cyanamides and other nitrogen compounds)
22.    Explosive (including industrial explosives, detonators & fuses).
23.    Pthalic anhydrjde
24.    Processes involving chlorinated hydrocarbon
25.    Chlorine, fluorine, bromine, iodine & their compounds.
26.    Fertilizer industry
27.    Paper board and straw board
28.    Synthetics fibres
29.    Insecticides, fungicides, herbicides & pesticides (basic manufacture & formulation)
30.    Basic drugs
31.    Alchohol (industrial or potable)
32.    Leather industry including tanning and processing
33.    Coke making coal liquification and fuel gas making industries.
34.    Fibre glass production and processing.
35.    Manufacture of pulp-wood pulp, mechanical or chemical (including dissolving pulp)
36.    Pigment dyes and their intermediates.
37.    Industrial carbons (including graphite electrodoes, anodes midget electrodes, graphite block, graphite crucibles, gas carbons, activated carbon, synthetic diamonds, carbon black, channel black, lamp black etc.)
38.    Electro-chemicals (other than these covered under Alkali group)
39.    Paints, enamels & varnishes
40.    Poly propylene.
41.    Poly Vinyl chloride.
42.    Cement with vertical shaft kiln technology penging certification of proven technology on pollution control.
43.    Chlorates, perchlorates & peroxides
44.    Polishes
45.    Synthetic resin & plastic products.