1. Petitioner is a registered Small Scale Industrial Unit which has been granted license to blend and bottle Indian Made Foreign Liquor. The petitioner is before the court for the reasons that the incentive in the shape of subsidy has not been given to the said unit, notwithstanding the fact that blending and bottling has not been put on the negative list and excluded for the purpose of grant of concession under the "New Industrial Policy and other concessions" for the State of Jammu and Kashmir dated 14th January, 2011 (Annexure "F"). 2. Respondents have filed the objections. 3. Learned counsel for the petitioner while referring to the license granted to the petitioner Unit as also to the Industrial Policy, submitted that blending and bottling of Indian Made Foreign Liquor for which license has been granted to the petitioner Unit has not been excluded from the New Industrial Policy. Learned counsel also submitted that precedings to notifying "New Industrial Policy", the then Financial Commissioner Industry and Commerce vide DO letter dated 13th March, 2002 addressed to then Joint Secretary Government Of India, department of Industrial Policy and Promotion informed him that the State Government has agreed to the creation of SPY and to the classification of some Industries for being put on negative list. Alcoholic drinks was one such item which was recommended to be put on the negative list. Learned counsel submitted that in the "New Industrial Policy" which was notified thereafter, besides others distillation/brewing of Alcoholic drinks was kept on negative list, not entitled to grant of any concession in terms of the "New Industrial Policy". Learned counsel submitted that benefits flowing from New Industrial Policy have been illegally denied to the petitioner. 4. Learned counsel for the respondents-submitted that the Central Government has clarified that the activities of the petitioner Unit of blending and bottling being ancillary to distillation/brewing of Alcohol, is not thus entitled to seek any benefit under the New Industrial Policy. 5. The only issue which falls for consideration of the court is, as to whether the blending and bottling of Indian Made Foreign Liquor can be said to be part of distillation/brewing of Alcoholic drinks. 6. The distillation/brewing of Alcoholic drinks is such kind of trade which does not confer an unfettered right on a person who dabbles in such activities. The distillation/brewing is a process by which alcohol comes into existence. 6. The distillation/brewing of Alcoholic drinks is such kind of trade which does not confer an unfettered right on a person who dabbles in such activities. The distillation/brewing is a process by which alcohol comes into existence. The Alcohol is supplied to consumers in bottles. Even by giving flight to ones imagination, it can't be said that process of distillation/brewing of Alcohol would be complete in itself, inasmuch as, this process of distillation/brewing of Alcohol would become complete for marketing only when it undergoes the process of blending and bottling. Distillation, blending and bottling is thus one process. 7. The blending and bottling of Alcohol is not thus a separable process from distillation/brewing of Alcohol. The person who conducts business of blending and bottling of Alcohol for the above said reason, will not be entitled to any benefit in terms of New Industrial Policy. 8. For the above stated reasons, this petition being meritless is dismissed alongwith connected CMA(s).