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"Schedule I" - Employees’ Provident Funds & Misc. Provisions Act 1952

[See sections 2(i) and 4]

Any industry engaged in the manufacture of any of the following, namely:—



Electrical, mechanical or general engineering products.

Iron and steel.


Textiles (made wholly or in part of cotton or wool or jute or silk, whether natural or artificial).

1. Matches.
2. Edible oils and fats.
3. Sugar.
4. Rubber and rubber products.
5. Electricity including the generation, transmission and distribution thereof.
6. Tea.
7. Printing other than printing industry relating to newspaper establishments as defined in the Working Journalists (Conditions of Service) and Miscellaneous Provisions Act, 1955 (45 of 1955), including the process of composing types for printing, printing by letter press, lithography, photogravure or other similar process or book-binding.
8. Glass.
9. Stone-ware pipes.
10. Sanitary wares.
11. Electrical porcelain insulators of high and low tension.
12. Refractories.
13. Tiles.

1. Heavy and fine chemicals, including—
    (i) Fertilizers,
    (ii) Turpentine,
    (iii) Rosin,
    (iv) Medical and pharmaceutical preparations,
    (v) Toilet preparations,
    (vi) Soaps,
    (vii) Inks,
    (viii) Intermediates dyes, colour lakhs and toners,
    (ix) Fatty acids, and
    (x) Oxygen, acetylene, and carbon-dioxide gases industry.
2. Indigo.
3. Lac including shellac.
4. Non-edible vegetable and animal oils and fats.

Mineral oil refining industry.
 (i) Industrial and Power Alcohol industry; and
 (ii) Asbestos Cement Sheets industry.

Biscuit making industry including composite units making biscuits and products such as bread, confectionery and milk and milk powder.

Mica industry.

Plywood industry.

Automobile repairing and servicing industry.

1. Rice milling.
2. Flour milling.
3. Dal milling.

Starch industry.

1. Petroleum or natural gas exploration, prospecting, drilling or production.
2. Petroleum or natural gas refining.

Leather and leather products industry.

1. Stone-ware jars.
2. Crockery.

The 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 fruits, juices and pulps,
 (ii) canned and bottled vegetables,
 (iii) frozen fruits 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 peals,
 (viii) chutneys,
 (ix) any other unspecified item relating to the preservation or canning of fruits and vegetables.

Cashewnut Industry.

Confectionery Industry.

1. Buttons.
2. Brushes.
3. Plastic and Plastic products.
4. Stationery products.

The aerated water industry, that is to say, any industry engaged in the manufacture of aerated water, water, soft drinks or carbonated water.

The distilling and rectifying of spirits (not falling under industrial and power alcohol) and blending of spirits industry.

The Paint and Varnish Industry.

Bone Crushing Industry.

Pickers Industry.

Milk and milk products Industry.

Non-ferrous metals and alloys in the form of ingots industry.

Bread Industry.

Stemming or redrying of tobacco leaf industry, that is to say, any industry engaged in the stemming, stemming, redrying, handling, sorting, grading or packing of tobacco leaf.

Agarbatee (including dhoop and dhoopbatee) industry.

Coir (excluding the spinning sector) Industry.

Tobacco industry, that is to say, any industry engaged in the manufacture of Cigars, Zarda, snuff, qivam and guraku from tobacco.

Paper products Industry.

Any industry engaged in manufacture of salt for which a licence is necessary and which has land not not less than 4.05 hectares.

Linoleum Industry and Indoleum Industry.

Explosive Industry.

Jute bailing or pressing Industry.

Fire works and percussion cap works Industry.

Tent making Industry.

Ferro-manganese Industry.

Ice of ice-cream Industry.

Winding of thread and yarn reeling Industry.

Cotton Ginning, Bailing and Pressing Industry.

Katha making Industry.

Beer manufacturing Industry, that is to say, any industry engaged in the manufacture of the product of alcoholic fermentation of a mash in potable water of malted barley and hops, or of hops concentrated with or without the addition on other malted or unmalted cereals or other carbohydrate preparations.

Beedi industry.

Ferro Chrome Industry.

Diamond Cutting Industry.

Industries engaged in the manufacture of Myrobalan Extract Power, Myrobalan Extracts Solid and Vegetable Tanin Blended Extract.

Brick Industry.

Industries based on asbestos as principal raw material.

 Explanation.—In this Schedule, without prejudice to the ordinary meaning of the expressions used used therein,—
 (a) the expression “Electrical, mechanical or general engineering products” includes—
   (1) machinery and equipment for the generation, transmission, distribution or measurement of electrical energy and motors including cables and wires,
   (2) telephones, telegraph and wireless communication apparatus,
   (3) electric lamps (not including glass bulbs).
   (4) electric fans and electrical domestic appliances,
   (5) Storage and dry batteries,
   (6) radio receivers and sound reproducing instruments,
   (7) machinery used in industry (including textile machinery) other than electrical machinery and machine tools,
   (8) boilers and prime movers, including internal combustion engines, marine engines and locomotives,
   (9) machine tools, that is to say, metal and wood working machinery,
   (10) grinding wheels,
   (11) ships,
   (12) automobiles and tractors,
   (13) bolts, nuts and rivets,
   (14) power driven pumps,
   (15) bicycles,
   (16) hurricane lanterns,
   (17) sewing and knitting machines,
   (18) mathematical and scientific instruments,
   (19) products of metal rolling and re-rolling.
   (20) wires, pipes, tubes and fittings,
   (21) ferrous and non-ferrous castings,
   (22) safes, vaults and furniture made of iron or steel or steel alloys,
   (23) cutlery and surgical instruments,
   (24) drums and containers,
   (25) parts and accessories of products specified in items 1 to 24;
(b) the expression “Iron and Steel” includes pig iron, ingots, blooms, billets and rolled or re-rolled products into basic forms and toll and alloy steel;
(c) the expression “paper” includes pulp, paperboard and strawboard;
(d) the expression “textiles” includes the products of carding, spinning, weaving, finishing and dyeing yarn and fabrics, printing, knitting and embroidering.



In Schedule I - the items mentioned are not properly numbered sequentially, this may be because the Employees’ Provident Funds and Miscellaneous Provisions Act, 1952 had been amended several times since its enactment. And, new items were inserted or deleted from time to time for last 67 years since 1952.

The last two amendments to the Act were by the Employees' Provident Funds and Miscellaneous Provisions (Amendment) Act, 1998 (Act No. 10 of 1998) and the Finance Act, 2017 (Act No. 7 of 2017).

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