Page 168 - DCOM206_COST_ACCOUNTING_II

Unit 9: Cost Accounting Records

(i) Absolute Alcohol; Notes
(ii) Rectified Spirit;
(iii) Denatured and special denatured spirit.
Power Alcohol: Provided that these rules shall not apply to company:
(a) The aggregate value of the machinery and plant installed wherein does not exceed
the limit as specified for a small scale industrial undertaking under the Industries
(Development and Regulation) Act, 1951 (65 of 1951), as on the last date of the
preceding financial year.
(b) The aggregate value of turnover made by the company from the sale or supply of all
its products during the preceding financial year does not exceed rupees ten crore.
16. Jute Goods: They shall apply to every company engaged in the production processing or
manufacture of jute goods excepting those companies falling under the category of Small
Scale Industrial Undertakings.
17. Paper: They shall apply to every company engaged in the production, processing or
manufacturing of paper used for the purpose of printing, writing or wrapping, newsprint,
paper board and exercise note books of companies manufacturing paper excepting those
companies falling under the category of Small Scale Industrial units.

18. Rayon: They shall apply to every company engaged in the production, processing or
manufacturing of any of the following rayon products:
(i) Viscose Staple Fibre in all forms;

(ii) Viscose Filament Yarn;
(iii) Viscose Tyre Yarn/Cord/Fabric;
(iv) 100% Viscose Yarn Fabric;
(v) Acetate Yarn/Fibre; and

(vi) Rayon Film (Cellophane film) excepting those companies falling under the category
of small scale industrial units.
19. Dyes: They shall apply to every company engaged in the producing, processing or
manufacturing of dyes excepting those companies falling under the category of small
scale industrial units.
Definition: In these rules unless the context otherwise requires:

(a) Dye (dyestuff): means an organic compound which may be used to impart colour to
a substance and may be classified as 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.
(b) Intermediate: means any compound which is manufactured from primary or basic
raw material and which is used in the production, processing or manufacturing of
any dye.
20. Polyester:

Application: They shall apply to every company engaged in the production, processing or
manufacturing any of the following Polyester products:
(1) Polyester Fibre

(2) Polyester Filament Yarn

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