<?xml version="1.0" encoding="UTF-8"?>
<!--REG30PARAB V1.0 (01-06-2026)-->
<xbrli:xbrl xmlns:in-capmkt="http://www.sebi.gov.in/xbrl/2026-04-30/in-capmkt" xmlns:in-capmkt-ent="http://www.sebi.gov.in/xbrl/Regulation_30_Para_B_Of_Part_A_Of_Schedule_III/2026-04-30/in-capmkt/in-capmkt-ent" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:nonnum="http://www.xbrl.org/dtr/type/non-numeric" xmlns:in-capmkt-types="http://www.sebi.gov.in/xbrl/2026-04-30/in-capmkt-types" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:net="http://www.xbrl.org/2009/role/net" xmlns:num="http://www.xbrl.org/dtr/type/numeric" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:negated="http://www.xbrl.org/2009/role/negated" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xl="http://www.w3.org/1999/xlink"><link:schemaRef xlink:type="simple" xlink:href="in-capmkt-ent-2026-04-30.xsd"/><xbrli:context id="MainI"><xbrli:entity><xbrli:identifier scheme="http://www.sebi.gov.in/in-capmkt/ScripCode">543212</xbrli:identifier></xbrli:entity><xbrli:period><xbrli:instant>2026-09-23</xbrli:instant></xbrli:period></xbrli:context><in-capmkt:NSESymbol contextRef="MainI">BOROLTD</in-capmkt:NSESymbol><in-capmkt:NameOfTheCompany contextRef="MainI">BOROSIL LIMITED</in-capmkt:NameOfTheCompany><in-capmkt:ScripCode contextRef="MainI">543212</in-capmkt:ScripCode><in-capmkt:MSEISymbol contextRef="MainI">NOTLISTED</in-capmkt:MSEISymbol><in-capmkt:ISIN contextRef="MainI">INE02PY01013</in-capmkt:ISIN><in-capmkt:TypeOfEventAsPerRegulation30ParaBOfPartAOfScheduleIII contextRef="MainI">Commencement or postponement (Sub-para 1-Para B)</in-capmkt:TypeOfEventAsPerRegulation30ParaBOfPartAOfScheduleIII><in-capmkt:TypeOfAnnouncementAsPerRegulation30ParaBOfPartAOfScheduleIII contextRef="MainI">Revision</in-capmkt:TypeOfAnnouncementAsPerRegulation30ParaBOfPartAOfScheduleIII><in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfTheBoardMeeting contextRef="MainI">false</in-capmkt:WhetherEventOrInformationDisclosedIsAnOutcomeOfTheBoardMeeting><in-capmkt:DateOfOccurrenceOfEventOrInformation contextRef="MainI">2026-09-23</in-capmkt:DateOfOccurrenceOfEventOrInformation><in-capmkt:TimeOfOccurrenceOfEventOrInformation contextRef="MainI">21:30:00</in-capmkt:TimeOfOccurrenceOfEventOrInformation><in-capmkt:DateOfInitialAnnouncement contextRef="MainI">2025-11-07</in-capmkt:DateOfInitialAnnouncement><in-capmkt:DateOfLatestAnnouncement contextRef="MainI">2026-07-01</in-capmkt:DateOfLatestAnnouncement><in-capmkt:DateOfReport contextRef="MainI">2026-09-23</in-capmkt:DateOfReport><in-capmkt:DisclosureForUnitOrDivisionOfTheCompany contextRef="MainI">Unit</in-capmkt:DisclosureForUnitOrDivisionOfTheCompany><in-capmkt:DisclosureForCommencementOfCommercialProductionOrCommercialOperationsOfTheCompany contextRef="MainI">Commercial production</in-capmkt:DisclosureForCommencementOfCommercialProductionOrCommercialOperationsOfTheCompany><in-capmkt:NameOfUnitOrDivisionOfTheCompany contextRef="MainI">We refer to our earlier intimation dated July 01, 2026, wherein it was, inter alia, informed that commercial production from the third double-wall line at the manufacturing unit set up through the Company’s Wholly Owned Subsidiary, Stylenest India Limited, was expected to commence during Q2 FY 2026-27.

We wish to inform you that the work on the third double-wall line is currently in progress, and the commencement of commercial production from the said line is now expected by January 2027. The revised timeline is primarily attributable to certain logistical and supply-chain constraints in the receipt of imported equipment from China, coupled with the scheduling and availability of the supplier’s technical personnel for installation and commissioning.

The Company is closely coordinating with the supplier to expedite the balance activities relating to installation and commissioning and is taking necessary steps to ensure completion of the pending activities in line with the revised timeline.</in-capmkt:NameOfUnitOrDivisionOfTheCompany><in-capmkt:DateOfCommencement contextRef="MainI">2027-01-31</in-capmkt:DateOfCommencement><in-capmkt:DetailsOfCommencement contextRef="MainI">We refer to our earlier intimation dated July 01, 2026, wherein it was, inter alia, informed that commercial production from the third double-wall line at the manufacturing unit set up through the Company’s Wholly Owned Subsidiary, Stylenest India Limited, was expected to commence during Q2 FY 2026-27.

We wish to inform you that the work on the third double-wall line is currently in progress, and the commencement of commercial production from the said line is now expected by January 2027. The revised timeline is primarily attributable to certain logistical and supply-chain constraints in the receipt of imported equipment from China, coupled with the scheduling and availability of the supplier’s technical personnel for installation and commissioning.

The Company is closely coordinating with the supplier to expedite the balance activities relating to installation and commissioning and is taking necessary steps to ensure completion of the pending activities in line with the revised timeline.</in-capmkt:DetailsOfCommencement><in-capmkt:WhetherPriorIntimationOfDateOfCommencementOfCommercialProductionOrOperationsWasGiven contextRef="MainI">true</in-capmkt:WhetherPriorIntimationOfDateOfCommencementOfCommercialProductionOrOperationsWasGiven><in-capmkt:DetailsOfPostponementOfTheDateOfCommencement contextRef="MainI">We wish to inform you that the work on the third double-wall line is currently in progress, and the commencement of commercial production from the said line is now expected by January 2027. The revised timeline is primarily attributable to certain logistical and supply-chain constraints in the receipt of imported equipment from China, coupled with the scheduling and availability of the supplier’s technical personnel for installation and commissioning.

The Company is closely coordinating with the supplier to expedite the balance activities relating to installation and commissioning and is taking necessary steps to ensure completion of the pending activities in line with the revised timeline.</in-capmkt:DetailsOfPostponementOfTheDateOfCommencement><in-capmkt:InitialDateOfIntimationForCommencement contextRef="MainI">2025-11-07</in-capmkt:InitialDateOfIntimationForCommencement><in-capmkt:TentativeDateOfCommencement contextRef="MainI">2027-01-31</in-capmkt:TentativeDateOfCommencement></xbrli:xbrl>