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<h1>Tax incentive eligibility for specified regional industries: enumerated manufacturing and service sectors qualify under the schedule.</h1> Schedule 14 prescribes lists of eligible industries for region-specific tax incentive application under section 80-IC: Part A for North-Eastern States enumerates food and beverage processing, meat and poultry, cereal-based products, packaging, paper, jute, animal feed, edible oil, essential oils, plantation crop processing, gas-based intermediate products, agro-forestry, horticulture, mineral and floriculture industries; Part B lists eco-tourism, handicrafts, textiles, floriculture, precision engineering, electronics/IT, food processing, medicinal herbs, plantation crops, minerals, pharma, honey and biotechnology for Sikkim; Part C lists similar agro-based, food processing, textile, pharma, ICT, eco-tourism and other specified industries for Himachal Pradesh and Uttaranchal, with certain excise/NIC/ITC(HS) code cross-references.