List of Cost Accounting Records of various industries superseded by the Companies (Cost Accounting Records) Rule, 2011 vide Notification No. G.S.R. 429(E) dated 03rd June, 2011:
| Sl. No. | Name of Rules (Please click on the links to view the Rules) | Notification No. & Date | Industry/Product |
|---|---|---|---|
| 1 | Cost Accounting Records (Cycles) Rules, 1967 | G.S.R. 311 dated 2nd March, 1967 | Cycles |
| 2 | Cost Accounting Records (Tyres & Tubes) Rules, 1967 | G.S.R. 1260 dated 10th August, 1967 | Tyres & Tubes |
| 3 | Cost Accounting Record (Air-Conditioners) Rules, 1967 | G.S.R. 1447 dated 16th September, 1967 | Air-Conditioners |
| 4 | Cost Accounting Records (Refrigerators) Rules, 1967 | G.S.R. 1448 dated 18th September, 1967 | Refrigerators |
| 5 | Cost Accounting Records (Batteries other than Dry Cell Batteries) Rules 1967 | G.S.R. 1467 dated 20th September, 1967 | Batteries of all types other than Dry Cell Batteries |
| 6 | Cost Accounting Records (Electric Lamps) Rules, 1967 | G.S.R. 1503 dated 27th September, 1967 | Electric Lamps of all types |
| 7 | Cost Accounting Records (Electric Fans) Rules, 1969 | G.S.R. 2298 dated 15th September, 1969 | Any type of Electrical Fans |
| 8 | Cost Accounting Records (Electric Motors) Rules, 1969 | G.S.R. 2574 dated 24th October, 1969 | Any type of Electric Motor |
| 9 | Cost Accounting Records (ALUMINIUM) RULES, 1972 | G.S.R. 334 dated 25th February, 1972 | Alumina; Aluminium; Aluminium ingots in any form or alloy; Aluminum rolled products including foil; Aluminium extruded products; Properzirod or Aluminum wire rod; Any other Aluminium products or its alloy |
| 10 | Cost Accounting Records (Vanaspati) Rules, 1972 | G.S.R. 1529 dated 27th November, 1972 | Refined vegetable oils and vegetable oil products as also Industrial Hard Oil |
| 11 | Cost Accounts Records (Jute Goods) Rules, 1975 | G.S.R. 590(E) dated 29th December, 1975 | Jute Goods |
| 12 | Cost Accounting Records (Paper) Rules 1975 | G.S.R. 601(E) dated 31st December, 1975 | Paper |
| 13 | Cost Accounting Records (Rayon) Rules, 1976 | G.S.R. 606 dated 20th April, 1976 | Viscose Staple Fibre in all forms; Viscose Filament Yarn; Viscose Tyre Yarn/Cord/Fabric; 100% Viscose Yarn Fabric; Acetate Yarn/Fibre; Rayon Film (Cellophane film) |
| 14 | Cost Accounting Records (Dyes) Rules, 1976 | G.S.R. 605 dated 22nd April, 1976 | Dyes |
| 15 | Cost Accounting Records (Polyester) Rules, 1977 | G.S.R. 126(E) dated 24th March, 1977 | Polyester Fibre; Polyester Filament Yarn; Polyester chips; Polyester Fibre Fill (PFF); Partially Oriented Yarn (POY); Processed Polyester yarn (texturised, twisted, dyed, crimped, etc.); 100% Polyester Fabric |
| 16 | Cost Accounting Records (Nylon) Rules, 1977 | G.S.R. 157(E) dated 1st April, 1977 | Nylon chip; Nylon fibre; Nylon filament yarn; Nylon partially oriented yarn; Nylon tyre yarn or cord; Nylon tyre cord fabric; 100% Nylon fabrics |
| 17 | Cost Accounting Records (Textiles) Rules,1977 | G.S.R. 417(E) dated 28th June, 1977 | Textiles |
| 18 | Cost Accounting Records (Dry Cell Batteries) Rules, 1978 | G.S.R. 45(E) dated 31st January, 1979 | Dry Cell Batteries and Components thereof |
| 19 | Cost Accounting Records (Steel Tubes and Pipes) Rules, 1984 | G.S.R. 506(E) dated 10th May, 1984 | Steel Tubes and Pipes (including Stainless Steel) both black and galvanized and in various sizes, shapes and Qualities |
| 20 | Cost Accounting Records (Engineering Industries) Rules, 1984 | G.S.R. 688 dated 25th June, 1984 | Engineering Goods |
| 21 | Cost Accounting Records (Electrical Cables and Conductors) Rules, 1984 | G.S.R. 767 dated 7th July, 1984 | Electrical cables, conductors, wires and strips of any type including Power cables; VIR/Rubber covered cables and flexible wires; PVC Insulated Cables and Flexible wires; Enameled covered wires and strips; Wire and strips covered with paper, glass, silk and other insulating materials; AAC/ACSR conductors; Telecommunication cables |
| 22 | Cost Accounting Records (Bearings) Rules, 1985 | G.S.R. 664 dated 1st July, 1985 | Bearings of various types viz. Ball and Roller Bearing, Needle Bearings and of various sizes |
| 23 | Cost Accounting Records (Steel Plant) Rules, 1990 | G.S.R. 574 dated 31st July, 1990 | Steel and Steel Products |
| 24 | Cost Accounting Records (Insecticides) Rules, 1993 | G.S.R. 258(E) dated 3rd March, 1993 | Insecticides |
| 25 | Cost Accounting Records (Soaps & Detergents) Rules, 1993 | G.S.R. 677(E) dated 29th October, 1993 | Cleansing material used for cleaning, laundry/washing, bathing/toilet purposes and includes soaps and detergents whether in the form of cake, powder or liquid |
| 26 | Cost Accounting Records (Cosmetics and Toiletries) Rules, 1993 | G.S.R. 678(E) dated 29th October, 1993 | Any article intended to be rubbed, poured, sprinkled or sprayed on, or introduced into or otherwise applied to the human body or any part thereof or otherwise for cleaning, beautifying, promoting attractiveness or altering the appearance and includes the classes of preparations as specified in the Appendix and those added thereto from time to time by notification in the official Gazette |
| 27 | Cost Accounting Records (Footwear) Rules, 1996 | G.S.R. 186(E) dated 12th April, 1996 | Foot wear including shoes, boots, sandals, chappals, slippers play shoes and moccasins |
| 28 | Cost Accounting Records (Shaving Systems) Rules, 1996 | G.S.R. 202(E) dated 6th May, 1996 | Classes of shaving systems used for shaving purposes by human beings: Shaving Blades; Razors; Any part or component thereof; Any other Shaving instrument |
| 29 | Cost Accounting Records (Industrial Gases) Rules, 1996 | G.S.R. 271(E) dated 9th July, 1996 | Classes of Industrial Gases: Oxygen Gas; Nitrogen Gas; Acetylene Gas; Hydrogen Gas; Nitrous Oxide Gas; Argon Gas; Helium Gas; Carbon di-oxide Gas |
| 30 | Cost Accounting Records (Motor Vehicles) Rules, 1997 | G.S.R. 537(E) dated 11th September, 1997 | Motor vehicles, whether passenger or commercial including passenger cars, jeeps, station wagons, commercial vehicles, delivery and pick-up vans, motor-cycles, scooters, scooterettes, mopeds, three-wheeler vehicles, tractors and heavy earth moving equipments |
| 31 | Cost Accounting Records (Cement) Rules, 1997 | G.S.R. 536(E) dated 11th September, 1997 | Clinker or cement or both |
| 32 | Cost Accounting Records (Milk Food) Rules, 1986 | G.S.R. 704(E) dated 28th September, 2001 | Infant Milk Food or Milk Food as malted milk food, energy food or food drink under any brand name |
| 33 | Cost Accounting Records (Mining and Metallurgy) Rules, 2001 | G.S.R. 276(E) dated 24th April, 2001 | Uranium; Thorium; Zirconium; Titanium; Copper; Lead; Zinc; Nickel; Cobalt; Chromium; Gallium; Germanium; Platinum; Molybdenum |
| 34 | Cost Accounting Records (Electronic products) Rules, 2001 | G.S.R. 277(E) dated 24th April, 2001 | Electronic products and components thereof |
| 35 | Cost Accounting Records (Plantation Products) Rules, 2002 | G.S.R. 685(E) dated 8th October, 2002 | Tea and tea products; Coffee and coffee products; Other commercial plantation products including seeds thereof |
| 36 | Cost Accounting Records (Chemical Industry) Rules, 2004 | G.S.R. 562(E) dated 2nd September, 2004 | Acetic Acid; Acetic Anhydride; Acetone; Aluminium Fluoride; Aniline; Benzene; Boric Acid; Butadiene; Butanol; Calcium Carbide; Carbon Black; Caustic Soda; Chloro Methanes; Diacetone Alcohol; Diethylene Glycol; 2-Ethyl Hexanol; Ethylene; Ethylene Dichloride; Ethylene Glycol; Ethylene Oxide; Formaldehyde; Isopropanol; Linear Alkyl Benzene; Maleic Anhydride; Methanol; Methyl Ethyl Ketone; Methyl Isobutyl Ketone (MIBK); Nitrobenzene; Ortho Nitro Cholro Benzene; Para Nitro Chloro Benzene; Penta Erithritol; Phenol; Polyethylenes viz. LDPE, HDPE, LLDPE; Polypropylene; Polythylene Glycol; Propylene; Soda Ash; Sodium Tripoly Phosphate; Sulphuric Acid; Resins excluding natural resins, Paints, Varnishes and Plastics; Synthetic Rubber; Titanium Dioxide; Toluene; Xylenes |
| 37 | Cost Accounting Records (Bulk Drugs) Rules, 1974 | G.S.R.130(E) dated 14th March,1974 | Bulk Drugs under any system of medicine including Ayurvedic, Homeopathic, Siddha and Unani systems of medicine and Intermediates thereof |
| 38 | Cost Accounting Records (Sugar) amended Rules, 1997 | G.S.R. 388(E) dated 15th July,1997 | Sugar by vacuum pan process and excludes jaggery and khandsari |
| 39 | Cost Accounting Records (Industrial Alcohol) Rules 1997 | G.S.R. 532 (E) dated 17th September, 1997 | Absolute Alcohol; Rectified spirit; Denatured and special denatured spirit; Power alcohol |
| 40 | Cost Accounting Records (Formulations) Rules, 1988. | G.S.R. 452 dated 22nd April, 1988 | All formulations under any system of medicine including Ayurvedic, Homeopathic, Siddha and Unani |
| 41 | Cost Accounting Records (Electricity Industry) Rules, 2001 | G.S.R. No 913(E) dated 21st December, 2001 | Generation of electricity from thermal power, gas turbine, hydro-electric power, atomic power, solar power, wind power and other source of energy; transmission and bulk supply of electricity; distribution and bulk supply of electricity |
| 42 | Cost Accounting Records (Petroleum Industry) Rules, 2002. | G.S.R. 686(E) dated 8th October, 2002 | Manufacturing crude oil, gases including compressed Natural Gas or Liquified Natural Gas and re-gasification thereof or any other petroleum products |
| 43 | Cost Accounting Records (Telecommunications) Rules, 2002. | G.S.R. 689(E) dated 8th October, 2002 | Processing of any one or more telecommunication activities namely: Basic telephony; Telephone access; Local call; Subscriber Trunk dialing (STD); International subscriber dialing (ISD); Cellular mobile; Telex; Telegraphy; Voice mail/Audiotex service; Internet operations including gateway service/E-mail; Packet switched public data network (PSPDN) service; Wireless in local loop (WILL) service; Public mobile radio trunk service; Very small Aperture Terminal service; Global mobile personnel communication service; Leased circuits; Internet ports; National Long Distance Operator; Internet Telephony; Radio Paging; Any other telecommunication service for commercial use |
| 44 | Cost Accounting Records (Fertilizers) Rules, 1993 | G.S.R. 261(E) dated 5th March, 1993 | Straight Nitrogenous Fertilizers; Straight Phosphatic Fertilizers; Straight Potassic Fertilizers; N. P. Fertilizers; N. P. K. Fertilizers; Micro Nutrients; Fortified Fertilizers |
