CAR Rules Prior to 2011

List of Cost Accounting Records of various industries superseded by the Companies (Cost Accounting Records) Rule, 2011 vide Notification No. G.S.R. 429(E) dated 03rd June, 2011:

S. 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
  1. Alumina
  2. Aluminium
  3. Aluminium ingots in any form or alloy
  4. Aluminum rolled products including foil
  5. Aluminium extruded products
  6. Properzirod or Aluminum wire rod
  7. 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
  1. Viscose Staple Fibre in all forms;
  2. Viscose Filament Yarn;
  3. Viscose Tyre Yarn/Cord/Fabric
  4. 100% Viscose Yarn Fabric;
  5. Acetate Yarn/Fibre;and
  6. 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
  1. Polyester Fibre.
  2. Polyester Filament Yarn.
  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
16. Cost Accounting Records (Nylon) Rules, 1977 G.S.R. 157(E) dated 1st April, 1977
  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
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 in the following categories, namely:
  1. Power cables (All types-namely: PILC, PVC, XLPE etc.);
  2. VIR/Rubber covered cables and flexible wires of all types:
  3. PVC Insulated Cables, Flexible wires of all types including switch board wires and cables;
  4. Enameled covered wires and strips;
  5. Wire and strips covered with paper, glass, silk and any other types of insulating materials;
  6. AAC/ACSR conductors;
  7. 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 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:
  1. Shaving Blades, or
  2. Razors, or
  3. Any part or component thereof; or
  4. 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
  1. Oxygen Gas;
  2. Nitrogen Gas;
  3. Acetylene Gas;
  4. Hydrogen Gas;
  5. Nitrous Oxide Gas;
  6. Argon Gas;
  7. Helium Gas; and
  8. 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 the manufacture of the of the following vehicles, namely:
  1. All types of passenger cars, jeeps and station wagons:
  2. All types of commercial vehicles, delivery and pick-up vans:
  3. Motor-cycles, scooters, scooterettes and Mopeds:
  4. Three-wheeler vehicles:
  5. Any type of tractor
  6. 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 List of products (metals and non-metals, their minerals, ores and alloys) for which the rule shall apply :
  1. Uranium
  2. Thorium
  3. Zirconium
  4. Titanium
  5. Copper
  6. Lead
  7. Zinc
  8. Nickel
  9. Cobalt
  10. Chromium
  11. Gallium
  12. Germanium
  13. Platinum
  14. 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
  1. Tea and tea products
  2. Coffee and coffee products
  3. Other commercial plantation products including seeds thereof
36. Cost Accounting Records (Chemical Industry) Rules, 2004 G.S.R. 562(E) dated 2nd September, 2004
  1. Acetic Acid
  2. Acetic Anhydride
  3. Acetone
  4. Aluminium Fluoride
  5. Aniline
  6. Benzene
  7. Boric Acid
  8. Butadiene
  9. Butanol
  10. Calcium Carbide
  11. Carbon Black
  12. Caustic Soda
  13. Chloro Methanes
  14. Diacetone Alcohol
  15. Diethylene Glycol
  16. 2-Ethyl Hexanol
  17. Ethylene
  18. Ethylene Dichloride
  19. Ethylene Glycol
  20. Ethylene Oxide
  21. Formaldehyde
  22. Isopropanol
  23. Linear Alkyl Benzene
  24. Maleic Anhydride
  25. Methanol
  26. Methyl Ethyl Ketone
  27. Methyl Isobutyl Ketone (MIBK)
  28. Nitrobenzene
  29. Ortho Nitro Cholro Benzene
  30. Para Nitro Chloro Benzene
  31. Penta Erithritol
  32. Phenol
  33. Polyethylenes viz. LDPE, HDPE, LLDPE
  34. Polypropylene
  35. Polythylene Glycol
  36. Propylene
  37. Soda Ash
  38. Sodium Tripoly Phosphate
  39. Sulphuric Acid
  40. Resins (excluding natural resins), Paints, Varnishes and Plastics
  41. Synthetic Rubber
  42. Titanium Dioxide
  43. Toluene
  44. 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
  1. Absolute Alcohol
  2. Rectified spirit
  3. Denatured and special denatured spirit
  4. 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
  1. Generation of electricity from :- (a) thermal power (b) gas turbine (c) hydro-electric power (d) atomic power (e) solar power (f) wind power(g) and other source of energy;
  2. transmission and bulk supply of electricity
  3. 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 of the telecommunication activities namely:-
  1. Basic telephony:-
    1. Telephone access
    2. Local call
    3. Subscriber Trunk dialing (STD)
    4. International subscriber dialing(ISD
  2.   Cellular mobile
  3. Telex
  4. Telegraphy
  5. Voice mail/Audiotex service
  6. Internet operations including gateway service/E-mail
  7.   Packet switched public data network(PSPDN) service
  8. Wireless in local loop (WILL) service
  9. Public mobile radio trunk service
  10. Very small Aperture Terminal service
  11. Global mobile personnel communication service
  12. Leased circuits
  13. Internet ports
  14. National Long Distance Operator
  15. Internet Telephony
  16. Radio Paging
  17. Any other telecommunication service for commercial use.
44. Cost Accounting Records (Fertilizers) Rules, 1993 G.S.R. 261(E) dated 5th March, 1993
  1. Straight Nitrogenous Fertilizers
  2. Straight Phosphatic Fertilizers
  3. Straight Potassic Fertilizers
  4. N. P. Fertilizers
  5. N. P. K. Fertilizers
  6. Micro Nutrients
  7. Fortified Fertilzers