CAB

F.No.
52/26/CAB2010
GovernmentofIndia
MinistryofCorporateAffairs
CostAuditBranch
*****
B1Wing,2ndFloor,
ParyavaranBhavan,
CGOComplex,LodiRoad,
NewDelhi110003
th
Datedthe6 November,2012
ORDER
Consequent upon notification of the Product or Activity Group

classification published vide S.O. 1747(E) dated 7th August, 2012 and in
supersessionoftheearlierOrdersissuedvideevennumberdated2ndMay2011,
3rd May 2011, 30th June 2011 and 24th January 2012, the Central Government
herebymakesthefollowingOrder.
2.
Inexerciseofthepowersconferredbysubsection(1)ofsection233Bof
the Companies Act, 1956 (1 of 1956), the Central Government being of the
opinion that it is necessary to do so, hereby directs that all companies to which
thefollowingRulesapply,
(a)
(b)
(c)
(d)
(e)
(f)
CostAccountingRecords(TelecommunicationIndustry)Rules2011;
CostAccountingRecords(PetroleumIndustry)Rules2011;
CostAccountingRecords(ElectricityIndustry)Rules;2011;
CostAccountingRecords(SugarIndustry)Rules;2011;
CostAccountingRecords(FertilizerIndustry)Rules2011;
CostAccountingRecords(PharmaceuticalIndustry)Rules2011;
andwhichareengagedintheproduction,processing,manufacturingorminingof
the products/activities included in the said Rules or covered in the following
product or activity groups [TableI] and wherein the aggregate value of the net
worthofthecompanyasonthelastdateoftheimmediatelyprecedingfinancial
yearexceedsfivecroreofrupees;orwhereintheaggregatevalueoftheturnover
madebythecompanyfromsaleorsupplyofallproductsoractivitiesduringthe
immediatelyprecedingfinancialyearexceedstwentycroreofrupees;orwherein
thecompanysequityordebtsecuritiesarelistedorareintheprocessoflistingon
anystockexchange,whetherinIndiaoroutsideIndia,shallgetitscostaccounting
-1-
records,inrespectofeachofitsfinancialyearcommencingonorafterthe1stday
ofJanuary,2013,auditedbyacostauditorwhoshallbe,eitheracostaccountant
or a firm of cost accountants, holding valid certificate of practice under the
provisionsofCostandWorksAccountantsAct,1959(23of1959).
TableI
Sno.
Productor NameoftheProductor
Activity
ActivityGroup
GroupCode
CentralExciseTariffAct(CETA)
ChapterHeadingscoveredin
theProductorActivityGroup
1020
SugarandSugarProducts
1701to1702
1021
Molasses
1703
1027
EthylAlcoholandotherSpirits 2207
2004
PetroleumOilsCrude
2709
2005
PetroleumOilsRefined
2710
2006
PetroleumGasesandother
GaseousHydrocarbons
2711
2007
OtherPetroleumProducts
2712to2715
2008
ElectricalEnergy
2716
2012
BulkDrugs
2901to2942
10
2015
PharmaceuticalProducts
3001to3006
11
2016
AnimalorVegetableFertilizers 3101
12
2017
MineralorChemicalFertilizers 3102
Nitrogenous
13
2018
Phosphatic
14
2019
Potassic
15
2020
Others
16
5101
Basictelephoneservices
wiredandWLL
NotApplicable
17
5102
Cellularmobiletelephone
serviceswirelessandWLL
NotApplicable
18
5103
Internetandbroadband
services
NotApplicable
-2-
Sno.
Activity
ActivityGroup
GroupCode
19
5104
Nationallongdistanceservices NotApplicable
20
5105
Internationallongdistance
services
NotApplicable
21
5106
Publicmobileradiotrunk
services
NotApplicable
22
5107
Globalmobilepersonal
communicationservices
NotApplicable
23
5108
Passivetelecominfrastructure NotApplicable
andtowerfacilities
24
5109
Cablelandingstations
NotApplicable
25
5121
Broadcastingandrelated
services
NotApplicable
26
5141
Othercommunicationservices NotApplicable
notelsewherespecified
27
5406
Transmissionordistributionof NotApplicable
electricity
3.
Inexerciseofthepowersconferredbysubsection(1)ofsection233Bof
the Companies Act, 1956 (1 of 1956), the Central Government being of the
opinion that it is necessary to do so, hereby directs that all companies to which
the Companies (Cost Accounting Records) Rules, 2011 apply, and which are
engaged in the production, processing, manufacturing or mining of the
products/activities included in the following product or activity groups [TableII],
andwhereintheaggregatevalueoftheturnovermadebythecompanyfromsale
orsupplyofallitsproductsoractivitiesduringtheimmediatelyprecedingfinancial
yearexceedshundredcroreofrupees;orwhereinthecompanysequityordebt
securitiesarelistedorareintheprocessoflistingonanystockexchange,whether
inIndiaoroutsideIndia,shallgetitscostaccountingrecords,inrespectofeachof
itsfinancialyearcommencingonorafterthe1stdayofJanuary,2013,auditedbya
costauditorwhoshallbe,eitheracostaccountantorafirmofcostaccountants,
holding valid certificate of practice under the provisions of Cost and Works
AccountantsAct,1959(23of1959).
-3-
TableII
Sno.
Activity
ActivityGroup
GroupCode
1002
MeatandMeatProducts
0201to0210;0410;1601to
1603
1003
MarineProducts
0301to0307;1604to1605
1004
MilkandMilkProducts
0401to0406
1005
PoultryandRelatedProducts 0407to0408
1006
BeeProducts
0409
1010
Vegetables
0701to0714
1011
FruitsandNuts
0801to0814
1012
CoffeeandCoffeeProducts
(incl.210111)
0901
1013
TeaandTeaProducts(incl.
210120)
0902
10
1014
Spicesprocessedor
unprocessed
0903to0910
11
1015
Cereals,FlourandProductof 1001to1008;1101to1109
Cereals
12
1016
OilSeedsandProductsofOil 1201to1208
Seeds
13
1017
OtherSeedsandPlants
1209to1214
14
1018
VegetableSapsorProducts
1301to1302;1401;1404
15
1019
AnimalorVegetableFatsand 1501to1518;1520to1522
Oils
16
1022
SugarConfectioneryor
Chocolates
1704;1806
17
1023
CocoaProducts
1801to1805
18
1024
PreparedFoodProducts
1901to1905;2001to2009;
2101to2106;2501
19
1025
MineralWaterandAerated
Drinks
2201to2202
20
1026
AlcoholicBeverages
2203to2206;2208
-4-
Sno.
Activity
ActivityGroup
GroupCode
21
1028
Vinegar
2209
22
1029
FoodResiduesorPrepared
AnimalFeed
2301to2309
23
1030
Unmanufacturedand
ManufacturedTobacco
2401;2403
24
1031
TobaccoProducts
2402
25
2001
MineralProducts
2502to2522;2524to2526;
2528to2530;2601to2621
26
2002
Cement
2523
27
2003
MineralFuels(otherthan
Petroleum)
2701to2708
28
2009
ChemicalElements
2801to2805
29
2010
InorganicChemicalsand
theirDerivatives
2806to2837;2839to2850;
2852to2853
30
2011
OrganicChemicalsandtheir
Derivatives(excludingBulk
Drugs)
2901to2942
31
2013
AlbuminoidalSubstances,
3501to3507
Starches,GluesandEnzymes
32
2014
MiscellaneousChemical
Products
3801to3807;3809to3825
33
2021
TanningSubstances
3201to3202
34
2022
Colours,DyesandPigments
3203to3207;3212
35
2023
PaintsandVarnishes
3208to3211
36
2024
InksandColours
3213;3215
37
2025
PlastersandFillers
3214
38
2026
EssentialOils
3301to3302
39
2027
PersonalCareProducts
3303to3307;8212;9615to
9616
40
2028
Soaps,Detergentsand
CleaningAgents
3401to3402
-5-
Sno.
Activity
ActivityGroup
GroupCode
41
2029
LubricatingPreparations
3403
42
2030
WaxesandWaxProducts
3404to3407
43
2031
Explosives
3601to3603
44
2032
Fireworks,Matchesand
CombustibleMaterials
3604to3606
45
2033
Photographicand
CinematographicGoods
3701to3707
46
2034
Insecticides
3808
47
2035
ChemicalsPlasticsand
Polymers
3901to3915
48
2036
ArticlesofPlasticsand
Polymers
3916to3926
49
2037
RubberandRubberProducts 4001to4010;4014to4017
50
2038
RubberTyresandTubes
51
3001
RawHides,SkinsandLeather 4101to4107;4112to4115
52
3002
LeatherProducts
4201to4203;4205to4206
53
3004
WoodandWoodProducts
4401to4421
54
3007
PulpofWoodandother
substances
4701to4707
55
3008
Newsprint
4801
56
3009
PaperandPaperboard
4802to4813
57
3010
ArticlesofPaperand
Paperboard
4814;4816to4823
58
3012
Silk
5001to5003
59
3013
SilkYarn
5004to5006
60
3014
SilkFabrics
5007
61
3015
Wool
5101to5105
62
3016
WoolYarn
5106to5110
63
3017
WoolFabrics
5111to5113
64
3018
Cotton
5201to5203
-6-
4011to4013
Sno.
Activity
ActivityGroup
GroupCode
65
3019
SewingThread
5204;5401
66
3020
CottonYarn
5205to5207
67
3021
CottonFabrics
5208to5212
68
3022
OtherTextileYarnsorFibers 5301to5303;5305to5308
69
3023
OtherTextileFabrics
5309to5311
70
3024
SyntheticYarnsorFibers
5402to5406;5501to5511;
5601to5609
71
3025
SyntheticFabrics
5407to5408;5512to5516
72
3026
Carpetsandtextilefloor
coverings
5701to5705
73
3027
OtherTextileFabricsor
Products
5801to5811;5901to5911;
6301;6305to6310
74
3028
KnittedorCrochetedFabrics 6001to6006
75
3029
ApparelandClothing
6101to6117;6201to6217
76
3030
Furnishings
6302to6304
77
3031
FootwearandPartsthereof
6401to6406
78
3032
HeadgearandPartsthereof
6501to6502;6504to6507
79
3036
ArticlesofStones,Plaster,
Cement,AsbestosandMica
6801to6815
80
3037
CeramicProducts
6901to6914
81
3038
GlassandGlassProducts
7001to7011;7013to7020
82
3039
Pearls,Diamonds,Stones
andJewelleryArticles
7101to7118
83
4001
PrimaryFerrousMaterials
7201to7205
84
4002
IronandNonAlloySteel
7206to7217
85
4003
StainlessSteel
7218to7223
86
4004
OtherAlloyorNonAlloy
Steel
7224to7229
87
4005
SteelProducts
7301to7326
88
4006
CopperandCopperProducts 7401to7413;7415;7418to
-7-
Sno.
Activity
ActivityGroup
GroupCode
7419
89
4007
NickelandNickelProducts
7501to7508
90
4008
AluminiumandAluminium
Products
7601to7616
91
4009
LeadandLeadProducts
7801to7802;7804;7806
92
4010
ZincandZincProducts
7901to7905;7907
93
4011
TinandTinProducts
8001to8003;8007
94
4012
OtherBaseMetalsandtheir
Products
8101to8113;8301to8311
95
4013
HandTools
8201to8211;8213to8215
96
4014
NuclearReactorsand
Accessories
8401
97
4015
BoilersandAccessories
8402to8404
98
4016
EnginesorMotorsandparts
thereof
8405to8412
99
4017
MachineryandMechanical
appliances
8413to8484;8486to8487
100
4018
ElectricMotors,Generators,
TransformersandParts
thereof
8501to8505
101
4019
BatteriesandAccumulators
8506to8507
102
4020
ElectricalandElectronic
EquipmentsorAppliances
8508to8519;8521to8523;
8525to8548
103
4021
RailwayRollingStock
8601to8606
104
4022
PartsofRailwayRollingStock 8607
105
4023
RailwayTrackFixturesand
Fittings
8608
106
4024
Containers
8609
107
4025
CommercialVehicles(3or
morewheels)
8701;8704to8707;8709;8716
108
4026
PassengerVehicles(4or
8702to8703
-8-
Sno.
Activity
ActivityGroup
GroupCode
morewheels)
109
4027
PartsandAccessoriesof
Vehicles
8708;8714
110
4029
PassengerVehicles(2and3
Wheelers)Motorised
8711;8713
111
4030
PassengerVehicles(2or3
Wheelers)NonMotorised
8712;8713;8715
112
4031
NonpoweredAircraftand
partsthereof
8801;8803
113
4032
Aircraft,Spacecraftandparts 8802to8803;8805
thereof
114
4033
ParachutesandRotochutes
8804
115
4034
ShipsandBoats
8901to8904
116
4035
FloatingStructures
8905to8908
117
4036
OpticalEquipmentsand
partsthereof
9001to9005;9012to9013;
9033
118
4037
Photographicor
9006to9008;9010to9011;
CinematographicEquipment 9033
andpartsthereof
119
4038
MeasuringInstrumentsand
partsthereof
120
4039
SurgicalorMedical
9018to9022;9033
Instrumentandpartsthereof
121
4040
ClocksorWatchesandParts
thereof
9101to9114
122
4041
MusicalInstrumentsand
Partsthereof
9201to9202;9205to9209
123
4043
MedicalorVehicularor
9401to9404
otherFurnitureandMattress
andpartsthereof
124
4044
LightsandFittings
9405
125
4045
PrefabricatedBuildings
9406
-9-
9014to9017;9023to9033
Sno.
Activity
ActivityGroup
GroupCode
126
4046
Toys,gamesandsports
Equipments
9503to9508
127
4047
StationeryItems
9608to9612
128
4048
Miscellaneousmanufactured 9601to9607;9613to9614;
articles
9617to9618
Notes:
(a) TheProductorActivityGroupsreferredtoinTableI&IIaboveshallinclude
all products/activities included in the corresponding CETA Chapter
HeadingsmentionedthereinirrespectiveofwhetherCentralExciseDutyis
leviedornot.
(b) InrespectofthoseProductorActivityGroupsmentionedinTableIabove
corresponding to which no CETA Chapter Headings are applicable, the
product/activity groups shall include all such activities that fall under the
meaning of the respective product/activity group and are covered by the
relatedCostAccountingRecordsRulesmentionedinpara2above.
(c) In case of all such activities that are covered under the Cost Accounting
RecordsRulesmentionedinpara2abovethatarealsocoveredundercost
audit but for which no Product or Activity Group has been indicated in
TableI above, companies would use the appropriate Product or Activity
Group code as given in the notification issued vide S.O. 1747(E) dated 7th
August,2012.
(d) Any company engaged in the production, processing or manufacturing of
such inorganic or organic chemicals or any other substances that are
primarily meant for pharmaceutical applications/use and are covered
under the Cost Accounting Records (Pharmaceutical Industry) Rules 2011
shallbesubjecttocostauditasperthetermsmentionedinpara2above,
irrespectiveofwhetherthesearecoveredintheProductorActivityGroups
mentionedinTableIIabove.
(e) Any company engaged in the storage, transportation or distribution of
crudeoilorgasesorbiogasoranyoralltypesofpetroleumproducts,andis
covered by the Cost Accounting Records (Petroleum Industry) Rules, 2011
shallbesubjecttocostauditasperthetermsmentionedinpara2above.
- 10 -
(f) Product Group No. 2008 Electrical Energy mentioned in TableI above
would mean and be understood as generation of electrical energy or
generationofelectricity.
(g) ProductGroupNo.1026AlcoholicBeveragesmentionedinTableIIabove
would mean and include all products/activities covered in the Chapter
Headings 2203 to 2208 of the Customs Tariff Act, 1975 (51 of 1975),
excludingproductsofCETAChapterHeading2207totheextenttheseare
coveredintheCostAccountingRecords(SugarIndustry)Rules,2011.
(h) In case of any Product or Activity Group where multiple units of
measurementareinusefortheproductsoractivitiescoveredtherein,then
therelevantProductorActivityGroupshallberepeatedagainsteachunit
ofmeasurementseparately.
(i) Wherever same CETA Chapter Headings have been shown against two or
moreProductorActivityGroups,theactualdetailsshallbeshownagainst
themostappropriateProductorActivityGroup.
4.
Every company to which these orders apply shall get its cost accounting
recordsauditedinrespectofeachofitsfinancialyearcommencingonorafterthe
1st day of January 2013, irrespective of whether the same was covered or not,
either under the company specific cost audit orders issued prior to 31st March
2011orundertheindustryspecificcostauditordersissuedafter1stApril2011till
date.
5.
All companies that were earlier covered under industry specific orders
dated 2nd May 2011 or 30th June 2011 or 24th January 2012 [subject to their
meetingwiththequalifyingcriteriamentionedtherein]shallcontinuetocomply
withtheearlierordersuptothefinancialyearcommencingpriortothe1stdayof
January 2013 and in continuum, with these orders in respect of each of its
financialyearcommencingonorafterthe1stdayofJanuary2013.
6.
Every company to which these orders apply shall follow the revised
procedureforappointmentofcostauditoraslaiddownvideMinistryofCorporate
Affairs General Circular No. 15/2011 dated 11th April 2011 [as amended vide
GeneralCircularNo.36/2012dated6thNovember2012].
7.
Theauditshallbeconductedinsuchmanneraswillenablethecostauditor
to prepare the report in accordance with the Companies (Cost Audit Report)
Rules,2011readwiththeCompanies(FilingofDocumentsandFormsinExtensible
Business Reporting Language) Rules, 2011, both as amended. The report of the
- 11 -

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Consequent upon notification of the Product or Activity Group

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