Product List 2
Cost Audit Order dated 6th November, 2012
(Cost Audit applicable from Financial year commencing on or after 01.01.2013)
List 2
- Companies engaged in manufacturing, production or processing of goods or services as per List-2 are covered underCost Audit if any of the following criteria is fulfilled.
- Company Listed on Stock Exchange, or
- Turnover of the company exceeds Rs. 100 crores
|
S no. |
Product or Activity Group Code |
Name of the Product or Activity Group |
Central Excise Tariff Act(CETA) Chapter Headings covered in the Product or Activity Group |
|
1 |
1002 |
Meat and Meat Products
|
0201 to 0210; 0410; 1601 to 1603 |
|
2 |
1003 |
Marine Products
|
0301 to 0307; 1604 to 1605 |
|
3 |
1004 |
Milk and Milk Products
|
0401 to 0406 |
|
4 |
1005 |
Poultry and Related Products
|
0407 to 0408 |
|
5 |
1006 |
Bee Products
|
0409 |
|
6 |
1010 |
Vegetables
|
0701 to 0714 |
|
7 |
1011 |
Fruits and Nuts
|
0801 to 0814 |
|
8 |
1012 |
Coffee and Coffee Products
(incl. 210111) |
0901 |
|
9 |
1013 |
Tea and Tea Products
(incl. 210120) |
0902 |
|
10 |
1014 |
Spices ? processed or
Unprocessed |
0903 to 0910 |
|
11 |
1015 |
Cereals, Flour and Product of
Cereals |
1001 to 1008; 1101 to 1109 |
|
12 |
1016 |
Oil Seeds and Products ofOil
Seeds |
1201 to 1208 |
|
13 |
1017 |
Other Seeds and Plants
|
1209 to 1214 |
|
14 |
1018 |
Vegetable Saps or Products
|
1301 to 1302; 1401; 1404 |
|
15 |
1019 |
Animal or Vegetable Fats and
Oils |
1501 to 1518; 1520 to 1522 |
|
16 |
1022 |
Sugar Confectionery or
Chocolates |
1704; 1806 |
|
17 |
1023 |
Cocoa Products
|
1801 to 1805 |
|
18 |
1024 |
Prepared Food Products
|
1901 to 1905; 2001 to 2009; 2101 to 2106; 2501 |
|
19 |
1025 |
Mineral Water and Aerated
Drinks |
2201 to 2202 |
|
20 |
1026 |
Alcoholic Beverages
|
2203 to 2206; 2208 |
|
21 |
1028 |
Vinegar
|
2209 |
|
22 |
1029 |
Food Residues or Prepared
Animal Feed |
2301 to 2309 |
|
23 |
1030 |
Unmanufactured and
Manufactured Tobacco |
2401; 2403 |
|
24 |
1031 |
Tobacco Products
|
2402 |
|
25 |
2001 |
Mineral Products
|
2502 to 2522; 2524 to 2526; 2528 to 2530; 2601 to 2621 |
|
26 |
2002 |
Cement
|
2523 |
|
27 |
2003 |
Mineral Fuels(otherthan
Petroleum) |
2701 to 2708 |
|
28 |
2009 |
Chemical Elements
|
2801 to 2805 |
|
29 |
2010 |
Inorganic Chemicals and
Their Derivatives |
2806 to 2837; 2839 to 2850; 2852 to 2853 |
|
30 |
2011 |
Organic Chemicals and their
Derivatives(excluding Bulk Drugs) |
2901 to 2942 |
|
31 |
2013 |
Albuminoidal Substances,
Starches, Glues and Enzymes
|
3501 to 3507 |
|
32 |
2014 |
Miscellaneous Chemical
Products
|
3801 to 3807; 3809 to 3825 |
|
33 |
2021 |
Tanning Substances
|
3201 to 3202 |
|
34 |
2022 |
Colours, Dyes and Pigments
|
3203 to 3207; 3212 |
|
35 |
2023 |
Paints and Varnishes
|
3208 to 3211 |
|
36 |
2024 |
Inks and Colours
|
3213; 3215 |
|
37 |
2025 |
Plasters and Fillers
|
3214 |
|
38 |
2026 |
Essential Oils
|
3301 to 3302 |
|
39 |
2027 |
Personal Care Products
|
3303 to 3307; 8212; 9615 to 9616 |
|
40 |
2028 |
Soaps, Detergents and
Cleaning Agents
|
3401 to 3402 |
|
41 |
2029 |
Lubricating Preparations
|
3403 |
|
42 |
2030 |
Waxes and Wax Products
|
3404 to 3407 |
|
43 |
2031 |
Explosives
|
3601 to 3603 |
|
44 |
2032 |
Fireworks, Matches and
Combustible Materials |
3604 to 3606 |
|
45 |
2033 |
Photographic and
Cinematographic Goods |
3701 to 3707 |
|
46 |
2034 |
Insecticides
|
3808 |
|
47 |
2035 |
Chemicals ? Plastics and
Polymers |
3901 to 3915 |
|
48 |
2036 |
Articles of Plastics and
Polymers |
3916 to 3926 |
|
49 |
2037 |
Rubber and Rubber Products
|
4001 to 4010; 4014 to 4017 |
|
50 |
2038 |
Rubber Tyres and Tubes
|
4011 to 4013 |
|
51 |
3001 |
Raw Hides, Skins and Leather
|
4101 to 4107; 4112 to 4115 |
|
52 |
3002 |
Leather Products
|
4201 to 4203; 4205 to 4206 |
|
53 |
3004 |
Wood and Wood Products
|
4401 to 4421 |
|
54 |
3007 |
Pulp of Wood and other
substances |
4701 to 4707 |
|
55 |
3008 |
Newsprint
|
4801 |
|
56 |
3009 |
Paper and Paperboard
|
4802 to 4813 |
|
57 |
3010 |
Articles of Paper and
Paperboard |
4814; 4816 to 4823 |
|
58 |
3012 |
Silk
|
5001 to 5003 |
|
59 |
3013 |
Silk Yarn
|
5004 to 5006 |
|
60 |
3014 |
Silk Fabrics
|
5007 |
|
61 |
3015 |
Wool
|
5101 to 5105 |
|
62 |
3016 |
Wool Yarn
|
5106 to 5110 |
|
63 |
3017 |
Wool Fabrics
|
5111 to 5113 |
|
64 |
3018 |
Cotton
|
5201 to 5203 |
|
65 |
3019 |
Sewing Thread
|
5204; 5401 |
|
66 |
3020 |
Cotton Yarn
|
5205 to 5207 |
|
67 |
3021 |
Cotton Fabrics
|
5208 to 5212 |
|
68 |
3022 |
Other Textile Yarns or Fibers
|
5301 to 5303; 5305 to 5308 |
|
69 |
3023 |
Other Textile Fabrics
|
5309 to 5311 |
|
70 |
3024 |
Synthetic Yarns or Fibers
|
5402 to 5406; 5501 to 5511; 5601 to 5609 |
|
71 |
3025 |
Synthetic Fabrics
|
5407 to 5408; 5512 to 5516 |
|
72 |
3026 |
Carpets and textile floor
coverings |
5701 to 5705 |
|
73 |
3027 |
Other Textile Fabrics or
Products |
5801 to 5811; 5901 to 5911; 6301; 6305 to 6310 |
|
74 |
3028 |
Knitted or Crocheted Fabrics
|
6001 to 6006 |
|
75 |
3029 |
Apparel and Clothing
|
6101 to 6117; 6201 to 6217 |
|
76 |
3030 |
Furnishings
|
6302 to 6304 |
|
77 |
3031 |
Footwear and Parts thereof
|
6401 to 6406 |
|
78 |
3032 |
Headgear and Parts thereof
|
6501 to 6502; 6504 to 6507 |
|
79 |
3036 |
Articles of Stones, Plaster,
Cement, Asbestos and Mica |
6801 to 6815 |
|
80 |
3037 |
Ceramic Products
|
6901 to 6914 |
|
81 |
3038 |
Glass and Glass Products
|
7001 to 7011; 7013 to 7020 |
|
82 |
3039 |
Pearls, Diamonds, Stones
and Jewellery Articles |
7101 to 7118 |
|
83 |
4001 |
Primary Ferrous Materials
|
7201 to 7205 |
|
84 |
4002 |
Iron and Non?Alloy Steel
|
7206 to 7217 |
|
85 |
4003 |
Stainless Steel
|
7218 to 7223 |
|
86 |
4004 |
Other Alloy or Non?Alloy
Steel |
7224 to 7229 |
|
87 |
4005 |
Steel Products
|
7301 to 7326 |
|
88 |
4006 |
Copper and Copper Products
|
7401 to 7413; 7415; 7418 to 7419 |
|
89 |
4007 |
Nickel andNickel Products
|
7501 to 7508 |
|
90 |
4008 |
Aluminium and Aluminium
Products |
7601 to 7616 |
|
91 |
4009 |
Lead and Lead Products
|
7801 to 7802; 7804; 7806 |
|
92 |
4010 |
Zinc and Zinc Products
|
7901 to 7905; 7907 |
|
93 |
4011 |
Tin and Tin Products
|
8001 to 8003; 8007 |
|
94 |
4012 |
Other Base Metals and their
Products |
8101 to 8113; 8301 to 8311 |
|
95 |
4013 |
Hand Tools
|
8201 to 8211; 8213 to 8215 |
|
96 |
4014 |
Nuclear Reactors and
Accessories |
8401 |
|
97 |
4015 |
Boilers and Accessories
|
8402 to 8404 |
|
98 |
4016 |
Engines or Motors and parts
Thereof |
8405 to 8412 |
|
99 |
4017 |
Machinery and Mechanical
Appliances |
8413 to 8484; 8486 to 8487 |
|
100 |
4018 |
Electric Motors, Generators,
Transformers and Parts Thereof |
8501 to 8505 |
|
101 |
4019 |
Batteries and Accumulators
|
8506 to 8507 |
|
102 |
4020 |
Electrical and Electronic
Equipments or Appliances |
8508 to 8519; 8521 to 8523; 8525 to 8548 |
|
103 |
4021 |
Railway Rolling Stock
|
8601 to 8606 |
|
104 |
4022 |
Parts of Railway Rolling Stock
|
8607 |
|
105 |
4023 |
Railway Track Fixtures and
Fittings |
8608 |
|
106 |
4024 |
Containers
|
8609 |
|
107 |
4025 |
Commercial Vehicles(3 or
more wheels) |
8701; 8704 to 8707; 8709; 8716 |
|
108 |
4026 |
Passenger Vehicles(4 or more wheels)
|
8702 to 8703 |
|
109 |
4027 |
Parts and Accessories of
Vehicles |
8708; 8714 |
|
110 |
4029 |
Passenger Vehicles(2 and 3
Wheelers) ? Motorized |
8711; 8713 |
|
111 |
4030 |
Passenger Vehicles(2 or 3
Wheelers) ? Non Motorized |
8712; 8713; 8715 |
|
112 |
4031 |
Non?powered Aircraft and
Parts thereof |
8801; 8803 |
|
113 |
4032 |
Aircraft, Spacecraft and parts
Thereof |
8802 to 8803; 8805 |
|
114 |
4033 |
Parachutes and Rotochutes
|
8804 |
|
115 |
4034 |
Ships and Boats
|
8901 to 8904 |
|
116 |
4035 |
Floating Structures
|
8905 to 8908 |
|
117 |
4036 |
Optical Equipments and
Parts thereof |
9001 to 9005; 9012 to 9013; 9033 |
|
118 |
4037 |
Photographic or
Cinematographic Equipment and parts thereof |
9006 to 9008; 9010 to 9011; 9033 |
|
119 |
4038 |
Measuring Instruments and
Parts thereof |
9014 to 9017; 9023 to 9033 |
|
120 |
4039 |
Surgical or Medical
Instrument and parts thereof |
9018 to 9022; 9033 |
|
121 |
4040 |
Clocks or Watches and Parts
Thereof |
9101 to 9114 |
|
122 |
4041 |
Musical Instruments and
Parts thereof |
9201 to 9202; 9205 to 9209 |
|
123 |
4043 |
Medical or Vehicular or
other Furniture and Mattress and parts thereof |
9401 to 9404 |
|
124 |
4044 |
Lights and Fittings
|
9405 |
|
125 |
4045 |
Prefabricated Buildings
|
9406 |
|
126 |
4046 |
Toys, games and sports Equipments |
9503 to 9508 |
|
127 |
4047 |
Stationery Items
|
9608 to 9612 |
|
128 |
4048 |
Miscellaneous manufactured
articles |
9601 to 9607; 9613 to 9614; 9617 to 9618 |