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1 CARO 2003 - Para viii by Ramesh Joshi
2 Cost Accounting Records Rules A review of the cost accounting bulk drug rules by S. N. Ghose
3 Cost Audit Order in respect of Electricity Companies
4 COST AUDIT ORDER ISSUED BY THE CENTRAL GOVERNMENT UNDER SECTION 233B OF THE COMPANIES ACT, 1956 DURING AUGUST, 2000
5 Cost Audit Orders issued by Ministry of Company Affairs, Cost Audit Branch
Replies (7)
1 Cost Audit - Cost audit in its new paradigm & related aspects by R.  Sarathy
2 Cost Audit in Aviation Industry by Mukesh K. Gupta and B. L. Gupta
3 Cost Audit Workshop A data with CII : A report by D. V. Joshi
4 Points in Cost Audit Report Rules, 2001 by B. L. Tholiya
5 Value for money through cost audit by Murali Sarma

List of Industries

and the Products

covered under

section 209(1)(D)

of

the COMPANIES ACT, 1956

+ Air-Conditioners
Products GSR NO. and Date Effective from Remarks Open File
Air conditioning system or device by which air is controlled for the fulfillment of required condition of the confined space through controlling temperature, humidity, air purity and air motion for human comforts 1447 dt. 16.9.1967 1.10.67 Application clause and tile from ‘Room-Airconditioners’ to Air-conditioners’ changed vide GSR 668(E) dt. 28.9.1999
+ Alluminium
Products GSR NO. and Date Effective from Remarks Open File
  1. Alumina
  2. Aluminium
  3. Aluminium ingots in any form or alloy
  4. Aluminum rolled products including foil
  5. Aluminum extruded products
  6. Properzirod or Aluminum wire rod
  7. Any other alluminium product or its alloy

 

334  dt. 25.2.1972 1.04.72 Application clause amended vide GSR NO 703(E) dt. 28.9.2001
+ Batteries other than Dry Cell Batteries
Products GSR NO. and Date Effective from Remarks Open File
Batteries of all types other than Dry Cell Batteries 1467 dt. 20.9.1967 1.01.68 Application clause and tile from ‘Automobile Batteries’ changed vide GSR 667(E) dt 28.7.1999.
+ Bearings
Products GSR NO. and Date Effective from Remarks Open File

Bearings of various types e.g. ball & roller bearings, needle bearing of various sizes

 

664 dt. 1.7.1985 13.07.85
+ Bulk Drugs
Products GSR NO. and Date Effective from Remarks Open File

Bulk Drugs under any system of medicine including Ayurvedic, Homeopathic,Siddha and Unani systems of medicine and Intermediates thereof

 

130(E) dt. 14.3.1974 1.04.74 Application clause amended vide GSR NO 707(E) dt. 28.9.2001
+ Caustic Soda
Products GSR NO. and Date Effective from Remarks Open File
Caustic soda in all forms 1261 dt. 11.8.1967 1.10.67 These Rules are merged with CARR (Chemicals) vide GSR 562(E) dt. 2.9.2004
+ Cement
Products GSR NO. and Date Effective from Remarks Open File
Cement, Clinker 536 (E) dt. 11.9.1997* 11.9.1997* The Rules,1997 notified in suppression of GSR 1402 dt. 12.9.66
+ Chemical
Products GSR NO. and Date Effective from Remarks Open File
  1. Acetic Acid
  2. Acetic Anhydride
  3. Acetone
  4. Aluminium Fluoride
  5. Aniline
  6. Benzene
  7. Boric Acid
  8. Butadiene
  9. Butanol
  10. Calcium Carbide
  11. Carbon Black
  12. Caustic Soda
  13. Chloro Methanes
  14. Diacetone Alcohol
  15. Diethylene Glycol
  16. 2-Ethyl Hexanol
  17. Ethylene
  18. Ethylene Dichloride
  19. Ethylene Glycol
  20. Ethylene Oxide
  21. Formaldehyde
  22. Isopropanol
  23. Linear Alkyl Benzene
  24. Maleic Anhydride
  25. Methanol
  26. Methyl Ethyl Ketone
  27. Methyl Isobutyl Ketone (MIBK)
  28. Nitrobenzene
  29. Ortho Nitro Cholro Benzene
  30. Para Nitro Chloro Benzene
  31. Penta Erithritol
  32. Phenol
  33. Polyethylenes viz. LDPE, HDPE, LLDPE
  34. Polypropylene
  35. Polythylene Glycol
  36. Propylene
  37. Soda Ash
  38. Sodium Tripoly Phosphate
  39. Sulphuric Acid
  40. Resins (excluding natural resins), Paints, Varnishes and Plastics
  41. Synthetic Rubber
  42. Titanium Dioxide
  43. Toluene
  44. Xylenes

596 dt. 8.8.1987                                                                       8.08.87 Application clause amended vide GSR 562(E) dated 2nd September,2004
+ Cosmetics & Toiletries
Products GSR NO. and Date Effective from Remarks Open File

Powders, Creams, Toothpastes, Toothpowders, Shaving Creams, After shave lotions, Shaving soaps, Shaving foams, Perfumes, Hair oils, Hair creams, Oxidation hair dyes, Mouthwash, Cologne, Shampoos- soap based, Shampoos-synthetics, detergent based, Room fresheners, Deodorants, Surfactants

 

678(E) dt. 29.10.1993 29.10.93
+ Cycles
Products GSR NO. and Date Effective from Remarks Open File

Cycles, component of cycles

 

311 dt. 2.3.1967 1.04.67
+ Dry Cell Batteries
Products GSR NO. and Date Effective from Remarks Open File

All types of dry cell batteries & components thereof

 

45(E) dt. 31.1.1979 1.02.79
+ Dyes
Products GSR NO. and Date Effective from Remarks Open File

Acid dyes, basic dyes, direct dyes, sulphur dyes, vat dyes, azoic dyes, ingrained dyes, metal complex dyes, disperse dyes, reactive dyes,oil dyes, and water soluble dyes

 

605 dt, 22.4.1976 1.05.76  
+ Electricity
Products GSR NO. and Date Effective from Remarks Open File
  1. Generation of electricity from :-
    1. Thermal power
    2. gas turbine
    3. hydro-electric power
    4. atomic power
    5. solar power
    6. wind power
    7. and other source of energy
  2. Transmission and bulk supply of electricity
  3. Distribution and bulk supply of electricity

 

G.S.R. No 913(E) dt. 21.12.2001 21.12.2001
+ Electric Lamps
Products GSR NO. and Date Effective from Remarks Open File
Electric lamps of all types 1503 dt. 27.9.1967 1.01.68 Application clause changed vide GSR670(E) dt 28.9.1999
+ Electric Fan
Products GSR NO. and Date Effective from Remarks Open File

Any type of electric fan

 

2298 dt. 15.9.1969 1.01.70
+ Electric Motors
Products GSR NO. and Date Effective from Remarks Open File

All types of electric motors

 

2574 dt. 24.10.1969 1.01.70
+ Electronic Products
Products GSR NO. and Date Effective from Remarks Open File

1.   All Consumer electronics  such as television both black & white and colour, video cassette recorder, video cassette player, audio compact disc  player, video compact disc player, digital video compact disc player, radio receiver, tape recorder & combination, electronic watch and electronic clock, etc. 

2.  Industrial electronics including all control instrumentation and automation equipment.

3.  Computer including personal computer, laptop, note book, server, workstations, supercomputers, data processing equipment and peripherals like  monitors, keyboards, disk drivers, printers, digitizers, SMPs, modems, networking products and add-on cards.

4. Communication and broadcasting equipment including cable television equipment.

5.   Strategic electronics and systems such as navigation and surveillance systems, radars, sonars, infra-red detection and ranging system, disaster management system, internal security system,  etc.

6.   Other electronic component and equipment such as picture tube, printed circuit board, etc.

 

277(E) dt. 24.4.2001 24.04.2001
+ Electric Cables and Conductors
Products GSR NO. and Date Effective from Remarks Open File
  1. Power cables (All types- PILC, PVC, XLPE etc.)
  2. VIR/Rubber covered cables & flexible wires of all types
  3. PVC Insulated cables, flexible wires of all types including switchboard wires & cables
  4. Enamelled covered wires & strips
  5. Wire & strips covered with paper, glass, silk & any other types of insulating materials
  6. AAC/ACSR Conductors
  7. Telecommunication cables

 

767 dt. 7.7.1984 21.07.84
+ Engineering
Products GSR NO. and Date Effective from Remarks Open File
  1. Power driven pumps
  2. Internal combustion engines
  3. Diesel Engines
  4. All type of automotive parts and accessories
  5. Power Transformers
  6. Electric generator
  7. Machine tools
688 dt. 25.6.1984   7.07.84 No. 4 to 7 added GSR 279(E) dt. 24.4.2001
+ Fertilizers
Products GSR NO. and Date Effective from Remarks Open File

1. Straight Nitrogenous Fertilizers

2. Straight Phosphatic Fertilizers

3. Straight Potassic Fertilizers

4. N. P. Fertilizers

5. N. P. K. Fertilizers

6. Micro Nutrients

7. Fortified Fertilzers

 

261(E) dt. 5.3.1993 5.03.93
+ Formulations
Products GSR NO. and Date Effective from Remarks Open File

All formulations under any system of medicine including Ayurvedic, Homeopathic, Siddha and Unani

 

452 dt. 22.4.1988 4.06.88 Applicability clause revised vide GSR 706(E) dt. 28.9.2001
+ Industrial Alcohol
Products GSR NO. and Date Effective from Remarks Open File
  1. Absolute Alcohol
  2. Rectified spirit
  3. Denatured and special denatured spirit
  4. Power alcohol

 

532 (E) dt. 17.9.1997* 17.9.1997* The Rules,1997 notified in suppression of GSR 594(E) dated 30.12.1975
+ Industrial Gases
Products GSR NO. and Date Effective from Remarks Open File

Oxygen Gas, Nitrogen Gas, Acetylene Gas, Hydrogen Gas, Nitrous oxide Gas, Argon Gas,Helium Gas, Carbon di-oxide Gas

 

271(E) dt. 9.7.1996 9.07.96
+ Insecticides
Products GSR NO. and Date Effective from Remarks Open File

1. Insecticides

2. Fungicides

3. Redenticides

4. Nematicide

5. Weedicide

6. Plant growth Regulant

7. Herbicides

8. Fumigants

9. Bio- pesticides

 

258 (E) dt. 3.3.1993 4.03.93
+ Jute Goods
Products GSR NO. and Date Effective from Remarks Open File

Jute goods - Yarn, Twine, Fabrics or any other product made wholly from, or containing not less than 50 % by weight of, jute including bimlipattam jute or mesta fibres

 

590(E) dt. 29.12.1975 1.01.76
+ Milk Food
Products GSR NO. and Date Effective from Remarks Open File

Infant Milk Food or Milk Food as malted milk food, energy food or food drink under any brand name

(a)    “Infant Milk Food” includes all types of milk food intended for the routine, complementary or supplementary food of infants and children up to the age of five years and other types of modified milk foods for infants which are intended for the feeding of infants and children during the treatment of gastro-intestinal disorders;

(b)     “Milk Food” means any food produced by mixing whole milk, partly skimmed milk  or milk powder with ground barely malt or any other malted cereal grain, wheat flour or      any other cereal flour or malt extract, with or without addition of flavouring agents and spices, edible common salt, sodium or potassium bicarbonate minerals and vitamins, cocoa powder, sugar or sweetening agents or other edible materials

 

704(E) dt.28.9.2001* 29.9.2001* CAR (Infant Milk Food) Rules 1974 and CAR (Milk Food) Rules,1986 merged and application clause amended vide GSR 704(E) dt. 28.9.2001  
+ Mining and Metallurgy
Products GSR NO. and Date Effective from Remarks Open File

List of products ( metals and non-metals,their minerals, ores and alloys)

  1. Uranium
  2. Thorium
  3. Zirconium
  4. Titanium
  5. Lead
  6. Copper
  7. Zinc
  8. Nickel
  9. Cobalt
  10. Chromium
  11. Gallium
  12. Germanium
  13. Platinum
  14. Molybdenum

 

276(E) dt. 24.4.2001 24.04.2001
+ Motor Vehicles
Products GSR NO. and Date Effective from Remarks Open File
  1. All types of passenger cars, jeeps and station wagons
  2. All types of commercial vehicles, delivery and pick up     vans
  3. Motor cycles, scooters, scooterettes & mopeds
  4. Three-Wheeler Vehicles
  5. All types of tractors
  6. Heavy Earth Moving Equipments
537 (E) dt. 11.9.1997*   11.9.1997* The Rules, 1997 notified in suppression of GSR 1465 dt. 17.5.1969 No (e) added vide GSR 328(E) dt.3.6.1998.   CAR (Tractors) Rules,1971 applicable before 1.4.1999 vide GSR 329(E) dt. 3.6.98   No.(f) added vide GSR 280(E) dt. 24.4.2001
+ Nylon
Products GSR NO. and Date Effective from Remarks Open File
  1. Nylon chip
  2. Nylon fibre
  3. Nylon filament yarn
  4. Nylon partially oriented yarn
  5. Nylon tyre yarn or cord
  6. Nylon tyre cord fabric
  7. 100% Nylon fabrics
157(E) dt. 1.4.1977 1.04.77 Application clause amended vide GSR 695)E) dt. 31.8.2000
+ Paper
Products GSR NO. and Date Effective from Remarks Open File

Paper - used for printing, writing and wraping, newsprint, paperboard, and exercise note books 

 

601(E) dt. 31.12.1975 1.01.76
+ Petroleum Industry
Products GSR NO. and Date Effective from Remarks Open File
Manufacturing crude oil, gases ( including compressed Natural Gas or Liquified Natural Gas and re-gasification thereof) or any other petroleum products G.S.R. 686(E) dated 8th October, 2002 8.10.2002
+ Plantation Product
Products GSR NO. and Date Effective from Remarks Open File
  1. Tea and tea products
  2. Coffee and coffee products
  3. Other commercial plantation products including seeds thereof
G.S.R. 685(E) dated 8th October,2002 8.10.2002
+ Polyester
Products GSR NO. and Date Effective from Remarks Open File
  1. Polyester fibre
  2. Polyester filament yarn
  3. Polyester Chips
  4. Polyester Fibre Fill ( PFF)
  5. Partially Oriented Yarn ( POY)
  6. Processed Polyester yarn ( texturised, twisted, dyed,  crimped,etc.)
  7. 100% Polyester fabric

 

126(E) dt. 24.3.1977 1.04.77 No (3) to (7) inserted vide GSR 692(E) dt. 31.8.2000
+ Rayon
Products GSR NO. and Date Effective from Remarks Open File
  1. Viscose staple fibre in all forms
  2. Viscose filament yarn
  3. Viscose tyre yarn / cord/ Fabric
  4. 100% Viscose Yarn Fabric
  5. Acetate yarn / fibre
  6. Rayon film ( Cellophane Film)

 

606 dt. 20.4.1976 1.05.76 Application clause amended vide GSR 694 dt. 31.8.2000
+ Refrigerators
Products GSR NO. and Date Effective from Remarks Open File
Refrigerators 1448 dt. 18.9.1967 1.10.67
+ Shaving Systems
Products GSR NO. and Date Effective from Remarks Open File

1. Shaving blades

2. Razors

3. Any part or component thereof

4. Any other shaving instrument

 

202(E) dt. 6.5.1996 6.05.96
+ Soaps & Detergents
Products GSR NO. and Date Effective from Remarks Open File

Cleansing material used for cleaning, laundry/ washing, bathing/toilet purposes and includes soaps and detergents (Whether in the form of cake, powder or liquid)

 

677(E) dt. 29.10.1993 29.10.93
+ Soda Ash 
Products GSR NO. and Date Effective from Remarks Open File
Soda Ash in all forms 1720 dt. 29.5.1976 1.06.76 These Rules are merged with CARR (Chemicals) vide GSR 562(E) dt. 2.9.2004
+ Steel Plant
Products GSR NO. and Date Effective from Remarks Open File

Steel & steel products , Steel products includes Ingot Steel, Blooms, Billets, Slabs (code as well as semi-finished); steel products produced by backward integration like Coal based Sponge Iron, Gas based hot briquetted Iron, steel products produced by forward integration like Beams, Angles, Tees, Sees, Channels, Pilings, Rails, Crane Rails, Joint Bars, Bare (Round Squares, Hexagonal, Octagonal, Flat, Triangular, Half Round); Wire, Wire Ropes, Nails, Wire Febrics, Plates, Pipes and Tubes, HR Coils/Sheets, CR Coils/Sheets

 

574 dt. 31.7.1990 8.09.90 ‘Steel Products’ defined vide circular no. 52/378/CAB-86-(CLB) dt. 29.6.1992   The words ‘Steel Plant’ substituted for ‘Mini Steel Plants’ vide GSR 281(E) dt.24.4.2001
+ Steel Tubes and Pipes
Products GSR NO. and Date Effective from Remarks Open File

Steel Tubes & Pipes (including stainless steel ) both black & galvanized

 

506(E) dt. 10.5.1984 26.05.84
+ Sugar
Products GSR NO. and Date Effective from Remarks Open File
Sugar by vacuum pan process and excludes jaggery and khandsari 388(E) dt. 15.7.1997* 15.7.1997* The Rules,1997 notified in suppression of GSR 982(E) 4.9.1974
+ Sulphuric Acid
Products GSR NO. and Date Effective from Remarks Open File
Sulphuric acid in the various grades- Technical (Commercial), Battery, Pure, Analytical etc. 395(E) dt. 4.7.1980 1.08.80 These Rules are merged with CARR (Chemicals) vide GSR 562(E) dt. 2.9.2004
+ Telecommunication
Products GSR NO. and Date Effective from Remarks Open File

Processing of any one or more of the telecommunication activities namely:-

  1. Basic telephony:-
    • Telephone access
    • Local call
    • Subscriber Trunk dialing (STD)
    • International subscriber dialing(ISD )
  2. Cellular mobile
  3. Telex
  4. Telegraphy
  5. Voice mail/Audiotex service
  6. Internet operations including gateway service/E-mail
  7. Packet switched public data network(PSPDN) service
  8. Wireless in local loop (WILL) service
  9. Public mobile radio trunk service
  10. Very small Aperture Terminal service
  11. Global mobile personnel communication service
  12. Leased circuits
  13. Internet ports
  14. National Long Distance Operator
  15. Internet Telephony
  16. Radio Paging
  17. Any other telecommunication service for commercial use.

 

G.S.R. 689(E) dated 8th October, 2002 8.10.2002
+ Textiles
Products GSR NO. and Date Effective from Remarks Open File

Any art silk cloth, cloth, cotton yarn or cotton cloth, processed yarn and processed cloth, man-made fibre yarn or man made fibre cloth, silk yarn or silk cloth, wool, woolen yarn or woollen cloth, yarn or other textiles products.

 

417(E) dt. 28.6.1977 1.07.77 Application clause amended vide GSR 29(E) dated 19.1.1994
+ Tyres & Tubes
Products GSR NO. and Date Effective from Remarks Open File

Rubber tyres and tubes for all types of vehicles

 

1260 dt 10.8.1967 1.10.67
+ Vanaspati

Electricity Companies

 

Plantation Companies

 

Pharmaceutical Companies

 

DISCLAIMER: PLEASE NOTE that users of these files are responsible for checking the accuracy, completeness and/or suitability of all information. I makes no representations, guarantees, or warranties as to the accuracy, completeness, or suitability of the information provided via this forum. The entire risk as to the use of information on this forum is assumed by you. I shall have no liability to a user, or any other person or entity for any indirect, incidental, special, or consequential damages whatsoever, even if I has been advised of the possibility of such damages, or they are foreseeable.

Hello Rahul,

If co. mfg Automobile Components are they coverd under cost audit report rules & cost audit.

If you have any knowledge about this plz clarify to us.

Regards

Divya

Hello Rahul,

If co. mfg Automobile Components are they coverd under cost audit report rules & cost audit.

If you have any knowledge about this plz clarify to us.

Regards

Divya


CCI Pro

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