S.O. 360(E), dated 17th May, 1990 – IN exercise of the powers confirmed by the first proviso to Section 6 of the Employees’ Provident Funds and Miscellaneous Provisions Act. 1952 (19 of 1952), the Central Government hereby specifies, with effect from the 1st day of June, 1989, every establishment in the industries specified in the Schedule annexed hereto and the classes of establishment in the Industries specified in the said Schedule, as the establishments and classes of establishments to which the said proviso shall apply :
Provided that nothing in this notification shall apply to :-
i. Any establishment in which less than 50 persons are employed :
ii. Any sick Industries company, as defined in clause (o) of sub-section (1) of Section 3 of the Sick Industrial Companies (Special Provisions) Act, 1985 (1 of 1986), and declared as such by the Board for Industrial and Financial Reconstruction established under Section 4 of that Act, for the period commencing on and form the date reference in the board and ending either on the date by which the net worth of the said company becomes positive in terms of the orders passed under sub-section (2) of Section 17 or on the last date of implementation of the scheme sanctioned under Section 18 of the At, as the case may be;
iii. Any other establishment which has at the end of any financial year accumulated losses equal to or exceeding its entire net worth, that is, the sum total of paid-up capital and free reserves and has also suffered cash losses in such financial year and the financial year immediately preceding such financial year.
Explanation.--- For the purposes of clause (iii), “Cash loss” means loss as computed without providing for deprecation.
Sl. No
1. Cement.
2.
Cigarettes.
3.
Electrical
mechanical or general engineering products.
4.
Iron
and Steel.
5. Matches [other than hand-made matches.]
6. Edible oils and fats, including vanaspati.
7. Sugar.
8. Rubber and rubber products.
9. Electricity including the generation, transmission and distribution thereof.
10. Tea.
11. Printing including the process of composing types for printing, printing by letterpress, lithography, photogravure or other similar process or bookbinding.
12. Glass.
13. Stoneware pipes.
14. Sanitarywares.
15. Electrical porcelain insulators of high and low tension.
16. Refractories.
17. Tiles
18. Heavy and fine chemicals including the following :
(a) Fertilisers;
(b) Turpentine;
(c) Resin;
(d) Medical and pharmaceutical preparations;
(e) Toilet preparations;
(f) Soaps;
(g) Inks;
(h) Intermediates, dyes, colour, lacs and toners;
(i) Fatty acids; and
(j) Oxygen, acetylene and carbon dioxide gases.
19. Indigo.
20. Lac including shellac.
21. Non-edible vegetable and animal oils and fats.
22. Mineral oil refining.
23. Industrial and power alcohol.
24. Asbestos cement sheets.
25. Biscuit making industry, including composite units making biscuits and products, and as bread, confectionery and milk powder.
26. Mica.
27. Plywood.
28. Automobile repairing and servicing.
29. Rice milling.
30. Flour milling.
31. Dal milling.
32. Starch.
33. Petroleum or natural gas exploration, prospecting, drilling, production or refining.
34. Leather and leather products.
35. Stoneware Jars.
36. Crockery.
37. Fruit and vegetable preservation industry, that is to say , any industry which is engaged in the preparation or production of any of the following articles, namely:
(i) canned and bottled vegetables;
(ii) canned and bottle fruits and pulps;
(iii) frozen fruit and vegetables;
(iv) Jams, jellies and marmalades;
(v) Tomato products, ketchups and sauces;
(vi) Squashes, crushes, cordials and ready- to-serve beverages or any other beverages containing fruit juice or fruit pulp;
(vii) Preserved, candied and crystallised fruits and peels;
(viii) Chutneys;
(ix) Any other unspecified item relating to the preservation or canning of fruits and vegetables.
38. Confectionery.
39. Buttons.
40. Brushes.
41. Plastic and plastic products
42. Stationery products.
43. Aerated water. Soft drinks or carbonated water.
44. Distilling and rectifying of spirits (not falling under industrial and power alcohol) and blending of spirits.
45. Paint and varnish.
46. Bone crushing.
47. Pickers.
48. Milk and milk products.
49. Non-ferrous metals and alloy in the form of ingots.
50. Stemming, redrying, handling, sorting, grading or packing, of tobacco leaf.
51. Agarbattee (including dhoop and dhoop battee).
52. Tobacco Industry that is an industry engaged in the manufacturing of cigars, zarda, snuff, quivam and guraku form tobacco.
53. Paper including hand- made paper and other paper products.
54. Licensed salt.
55. Linoleum and Indoleum.
56. Explosives.
57. Fireworks and percussion cap works.
58. Tent making.
59. Ferro-manganese.
60. Ice and ice cream.
61. Winding of thread and yarn reeling.
62. Beer manufacturing.
63. Ferro Chrome.
64. Diamond cutting.
65. Myrobalan extract powder, myrobalan extract solid and vegetable tanning blended extract.
66. Plantations:
(a) Tea (other than tea plantations in the State of Assam);
(b) Coffee;
(c) Cardamom;
(d) Paper; and
(e) Rubber.
67. Mines :
(a) Bauxite;
(b) China Clay;
(c) Chromite;
(d) Diamond;
(e) Dolomite;
(f) Graphite;
(g) Iron Ore;
(h) Lignite;
(i) Limestone;
(j) Magnesite ;
(k) Manganese; and
(l) Mica.
68. Coffee curing establishments.
69. Newspaper establishments, as defined in the Working Journalists (Conditions of Service and Miscellaneous Provisions) Act, 1955.
70. Road motor transport establishments;
71. Cane farms, owned by the owner or occupier of a sugar factory or cultivated by such owner or occupier or any person on his behalf.
72. Hotels.
73. Restaurants.
74. Establishments engaged in the storage or transport or distribution of petroleum or natural gas or products of either petroleum or natural gas.
75. Cinemas including preview theatres, film studios, film production concerns, distribution concerns dealing with exposed films and film processing laboratories.
76. Trading and Commercial establishments engaged in the purchase, sale or storage of any goods, including establishments of exporters, importers, advertisers commission agents and brokers and commodity and stock exchanges, but not including banks of warehouses established under any Central of State Act.
77. Establishments engaged in the processing or treatment of wood including manufacture of hardboard or chipboard, jute or textile wooden accessories, cork products, wooden furniture, wooden sports goods, cane or bamboo products battery separators.
78. Saw Mills, wood seasoning kilns, wood preservation plants and wood workshops.
79. Laundry and laundry service.
80. Theatres where dramatic performances, or other forms of entertainments are held and where payment is required to be made for admission as audience or spectators.
81. Societies, club or associations which provide board or lodging or both or facility for amusement or any other service to any of their members or to any of their guests on payment.
82. Companies, Societies, Associations, Clubs or Troupes which give any exhibition of acrobatic or other performances or both, in any arena circular or otherwise or perform or permit any other form of entertainment in any place, other than a theatre and require payment for admission into such exhibition or entertainment as spectators or audience.
83. Canteens.
84. Attorneys, as defined in the Advocated Act (25 of 1961).
85. Chartered or registered accountants, as defined in Chartered Accountants Act, 1949 (38 of 1949).
86. Cost and Work Accountants within the meaning of the Cost and Works Accountants Act, 1959 (23 of 1959).
87. Engineer and engineering contractors, not being exclusively engaged in building and construction industry.
88. Architects.
89. Medical practitioners and medical specialists.
90. Travel agencies engaged in (i) booking of international air and sea passages and other travel arrangement, (ii) booking of internal air and mail passages and other travel arrangements, and (iii) forwarding and clearing of cargo form and to overseas and within India.
91. Forwarding agencies engaged in the collection, packing, forwarding or delivery of any goods including car loading, break-bulk service and foreign freight service.
92. Stone quarries producing roof and floor and slabs dimension stones, monumental stones and mosaic chips.
93. Banks doing business in one State or Union Territory and having no branches or departments outside the State or Union Territory.
94. Establishments engaged in sorting, clearing and testing of cotton waste industry.
95. Garments making factories.
96. Establishment which are factories engaged in the manufacture of glue and gelatine.
97. Establishments engaged in fish processing and non-vegetable food preservation industry including bacon factories and pork processing plants.
98. Financial establishments (other than banks, doing business in more than one State or Union Territory, Unit Trust of India, Agricultural Refinance Corporations, Industrial Development Bank of India, Industrial Finance Corporation of India and State Finance Corporations) engaged in the activities of borrowing, lending, advancing of money and dealing with other monetary transactions with a view to earn interest.
99. Textiles (made wholly or in part of cotton or wool or silk whether natural or artificial).