Page 170 - DCOM206_COST_ACCOUNTING_II

Unit 9: Cost Accounting Records

(i) “Wool” “ has the same meaning as in sub-clause (24) of clause 3 of the Textiles Notes
(Development and Regulation) Order, 1993;
(j) “Yarn” “ has the same meaning as in sub-clause (26) of clause 3 of the Textiles
(Development and Regulation) Order, 1993;
(k) “Yarn” “ has the same meaning as in sub-clause (27) of clause 3 of the Textiles
(Development and Regulation) Order, 1993;

23. Dry Cell Batteries: They shall apply to every company engaged in the production,
processing or manufacturing of any type of dry cell batteries and components thereof,
excepting those companies falling under the category of small scale industrial undertakings.
24. Steel Tubes and Pipes: These rules shall apply to every company engaged in the production,
processing or manufacture of Steel Tubes and Pipes (including Stainless Steel) both black
and galvanised and in various sizes, shapes and qualities excepting those companies
falling under the category of ‘Small Scale Industrial Units’.
25. Engineering: These Rules shall apply to every company engaged in the production,
processing or manufacture of the classes of engineering goods as specified in the Appendix
to the Cost Accounting Records (Engineering Industries) Rules, 1984 and those added
thereto by the Central Government from time to time by notification in the Official
Gazette excepting those companies falling under the category “Small Scale Industrial
Units”.
26. Electric Cables and Conductors: They shall apply to every company, except those falling
under the category of small scale industrial unit, engaged in the production, processing or
manufacturing of electrical cables, conductors, wires and strips of any type in the following
categories, namely:

(i) Power cables (All types-namely: PILC, PVC, XLPE etc.);
(ii) VIR/Rubber covered cables and flexible wires of all types;
(iii) PVC Insulated Cables, Flexible wires of all types including switch board wires and
cables;
(iv) Enamelled covered wires and strips;
(v) Wire and strips covered with paper, glass, silk and any other types of insulating
materials;
(vi) AAC/ACSR conductors;
(vii) Telecommunication cables.
27. Bearings: These rules shall apply to every company engaged in the production, processing
or manufacture of bearings of various types viz. Ball and Roller Bearing, Needle Bearings
and of various sizes, excepting those companies falling under the category of ‘Small Scale
Industrial Units’.
28. Milk Food: These rules shall apply to every company engaged in the production, processing
or manufacture of Infant Milk Food or Milk Food as malted milk food, energy food or
food drink under any brand name excepting those companies falling under the category
of “Small Scale Industrial Units.

For the purposes of these rules:
(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;

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