Product List 1
Cost Audit Order dated 6th November, 2012
(Cost Audit applicable from Financial year commencing on or after 01.01.2013)
List 1
- Companies engaged in manufacturing, production or processing of goods or services as per List-1 are covered underCost Audit if any of the following criteria is fulfilled.
- Company Listed on Stock Exchange, or
- Net worth exceeds Rs. 5 crores, or
- Turnover of the company exceeds Rs. 20 crores
| S no. | Product or Activity Group Code | Name of the Product or Activity Group | Central Excise Tariff Act(CETA)Chapter Headings covered inthe Product or Activity Group |
|
1 |
1020 |
Sugar and Sugar Products |
1701 to 1702 |
|
2 |
1021 |
Molasses |
1703 |
|
3 |
1027 |
Ethyl Alcohol and other Spirits |
2207 |
|
4 |
2004 |
Petroleum Oils ? Crude |
2709 |
|
5 |
2005 |
Petroleum Oils ? Refined |
2710 |
|
6 |
2006 |
Petroleum Gases and otherGaseous Hydrocarbons |
2711 |
|
7 |
2007 |
Other Petroleum Products |
2712 to 2715 |
|
8 |
2008 |
Electrical Energy |
2716 |
|
9 |
2012 |
Bulk Drugs |
2901 to 2942 |
|
10 |
2015 |
Pharmaceutical Products |
3001 to 3006 |
|
11 |
2016 |
Animal or Vegetable Fertilizers |
3101 |
|
12 |
2017 |
Mineral or Chemical Fertilizers? Nitrogenous |
3102 |
|
13 |
2018 |
Mineral or Chemical Fertilizers? Phosphatic |
3103 |
|
14 |
2019 |
Mineral or Chemical Fertilizers? Potassic |
3104 |
|
15 |
2020 |
Mineral or Chemical Fertilizers? Others |
3105 |
|
16 |
5101 |
Basic telephone services ?wired and WLL |
Not Applicable |
|
17 |
5102 |
Cellular mobile telephoneservices ? wireless and WLL |
Not Applicable |
|
18 |
5103 |
Internet and broadband services |
Not Applicable |
|
19 |
5104 |
National long distance services |
Not Applicable |
|
20 |
5105 |
International long distanceServices |
Not Applicable |
|
21 |
5106 |
Public mobile radio trunkServices |
Not Applicable |
|
22 |
5107 |
Global mobile personalcommunication services |
Not Applicable |
|
23 |
5108 |
Passive telecom infrastructureand tower facilities |
Not Applicable |
|
24 |
5109 |
Cable landing stations |
Not Applicable |
|
25 |
5121 |
Broadcasting and relatedServices. |
Not Applicable |
|
26 |
5141 |
Other communication servicesnot elsewhere specified |
Not Applicable |
|
27 |
5406 |
Transmission or distribution ofElectricity |
Not Applicable |