Page 169 - DCOM206_COST_ACCOUNTING_II

Cost Accounting – II

Notes (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.
Except those companies falling under the category of small scale industrial units.
21. Nylon: They shall apply to every company, engaged in the production, processing or
manufacturing any of the following Nylon products, namely:

(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.
Except those companies falling under the category of “small scale industrial units”.

22. Textiles: These rules shall apply to every company engaged in the production, processing
or manufacturing of 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,woollen yarn or woollen cloth, yarn or other textiles products: Provided that these
rules shall not apply to such of the above said companies as falling under the category of
small scale industrial undertakings.
Definitions: In these rules, unless the context otherwise requires:

(a) “Art silk cloth” means any fabric made wholly from art silk yarn or partly from silk,
yarn and partly from any other yarn provided such fabric contains not less than
60 per cent of art silk yarn;
(b) “Cloth” has the same meaning as in sub-clause (4) of Clause 3 Textiles (Development
and Regulation) Order, 1993;

(c) “Cotton yarn or cotton cloth” has the same meaning as in sub-clause (6) of clause 3
of the Textiles (Development and Regulation) Order, 1993;
(d) “Man made yarn” and “man made fibre cloth” has the same meaning as in sub
clause (10) of clause 3 of the Textiles (Development and Regulation) Order, 1993;
(e) “Other textile products” has the same meaning as in sub-clause (14) of clause 3 of the
Textiles (Development and Regulation) Order, 1993;

(f) “Processed yarn and process of cloth” means and yarn and/or cloth as defined in sub
clause (b) and (j) of this rule which has undergone one or more of the process such as
bleaching, dying, printing, mercerising, finishing and the like.
(g) This also includes the cloth processed by “processor” as defined in sub-clause (19) of
clause 3 of the Textiles (Development and Regulation) Order, 1993;

(h) “Silk yarn and silk cloth” has the same meaning as in sub-clause (21) of clause 3 of
the Textiles (Development and Regulation) Order, 1993;

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