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Application of cost records

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..... ry Authority of India Act, 1997 (24 of 1997); including activities that requiresauthorisation or license issued by the Department of Telecommunications, Government of India under Indian Telegraph Act, 1885 (13 of 1885); Not applicable. 2. Generation, transmission, distribution and supply of electricity regulated by the relevant regulatory body or authority under the Electricity Act, 2003 (36 of 2003); Generation- 2716; Other Activity- Not Applicable 3. Petroleum products; including activities regulated by the Petroleum and Natural Gas Regulatory Board under the Petroleum and Natural Gas Regulatory Board Act, 2006 (19 of 2006); 2709 to 2715; Other Activity- Not Applicable 4. Drugs and pharmaceuticals; 2901 to 2942; 3001 to 3006. 5. Fertilisers; 3102 to 3105. 6. Sugar and industrial alcohol; 1701; 1703; 2207 (B) Non-regulated Sectors Sr. No. Ind .....

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..... ied in Schedule Vl of the Companies Act, 2013 (18 of 2013); Not applicable 11. Rubber and allied products; including products regulated by the Rubber Board constituted under the Rubber Act, 1947 (XXIV of 1947); 4001 to 4017 12. Coffee and tea; 0901 to 0902 13. Railway or tramway locomotives, rolling stock, railway or tramway fixtures and fittings, mechanical (including electro mechanical) traffic signalling equipment's of all kind; 8601 to. 6 [ 8609 ] 14. Cement; 2523; 6811 to 6812 15. Ores and Mineral products; 2502 to 2522; 2524 to 2526; 2528 to 2530; 2601. to 2617 16. Mineral fuels (other than petroleum), mineral oils etc. 2707 to 2708 17. Base metals; 7401, to 7403; 7405 to 7413; 7419; 7501 to 7508; 7601 to 7674; 7801 to 7802; 7804; 7806 to 7901, to 7905; 7907; 8 .....

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..... s; (vi) Heart valves; (vii) Orthopaedic implants; (viii) Internal prosthetic replacements; (ix) Scalp vein set; (x) Deep brain stimulator; (xi) Ventricular peripheral shud; (xii) Spinal implants; (xiii) Automatic impalpable cardiac 11 [ defibrillators ] ; (xiv) Pacemaker (temporary and permanent); (xv) Patent ductus arteriosus, atrial septal defect and ventricular septal defect closure device; (xvi) Cardiac re-synchronise therapy ; (xvii) Urethra spinicture devices; (xviii) Sling male or female; (xix) Prostate occlusion device; and (xx) Urethral stents:] Provided that nothing contained in serial number 33 shall apply to foreign companies having only liaison offices. Provided further that nothing contained in this rule shall apply to a company which is classified as a micro enterprise or a small enterprise including as per the turnover criteria under sub-section (9) of section 7 of the Micro, Small and Medium Enterprises Development Act, 2006 (27 of 2006). ] ******************** Notes:- 1. Substituted vide F. No. 1/40/2013-CL-V .....

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..... signs, signals, writing, images and sounds or intelligence of any nature (other than broadcasting services) and regulated by the Telecom Regulatory Authority of India under the Telecom Regulatory Authority of India Act, 1997 (24 of 1997); (iv) Generation, transmission, distribution and supply of electricity regulated by the relevant regulatory body or authority under the Electricity Act, 2003 (36 of 2003), other than for captive generation (as defined under the Electricity Rules 2005); (v) Steel; (vi) Roads and other infrastructure projects; (vii) Drugs and Pharmaceuticals; (viii) Fertilisers; (ix) Sugar and industrial alcohol; (x) Petroleum products regulated by the Petroleum and Natural Gas Regulatory Board under the Petroleum and Natural Gas Regulatory Board Act, 2006(19 of 2006); (xi) Rubber and allied products being regulated by the Rubber Board. (b) For the purposes of clause (B), the thresholds limit shall be as under, - (i) in the case of a multi-product or a multi services company (i.e. a company producing more than one product or service), any product or a service for which the individual turnover (from such specific product or such specific .....

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..... cements; (ix) Scalp Vein Set; (x) Deep Brain Stimulator; (xi) Ventricular peripheral Shud; (xii) Spinal Implants; (xiii) Automatic Impalpable Cardiac Deflobillator; (xiv)Pacemaker (temporary and permanent); (xv) patent ductus arteriosus, atrial septal defect and ventricular septal defect closure device; (xvi) Cardiac Re-synchronize Therapy ; (xvii) Urethra Spinicture Devices; (xviii) Sling male or female; (xix) Prostate occlusion device; and (xx) Urethral Stents. (b) For the purposes of clause (D), the thresholds limit shall be as under, - (i) in the case of a company engaged in multiple products, any product or device for which the individual turnover (from such specific product or device) is rupees ten crore or more, or one third of the turnover, whichever is less. (ii) in the case of a company engaged in one specific product or device, if it has net worth of rupees one hundred and fifty crore or more or the turnover is rupees twenty five crores or more; 2. Substituted vide F. No. 1/40/2013-CL-V - Dated 14-7-2016 , before it was read as, Table (A) Regulated Sectors Sl. No. Indu .....

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..... 3601 to 3603 5. Radar apparatus, radio navigational aid apparatus and radio remote control apparatus; 8526 6 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons and parts of such vehicles, that are funded (investment made in the company) to the extent of ninety per cent. or more by the Government or Government agencies; 8710 7 Port services of stevedoring, pilotage, hauling,. mooring, re-mooring, hooking, measuring, loading and unloading services rendered by a Port in relation to a vessel or goods regulated by the Tariff Authority for Major Ports under section III of the Major Port Trusts Act, 1963(38 of 1963); Not applicable 8. Aeronautical services of air traffic management, aircraft operations, ground safety services, ground handling, cargo facilities and supplying fuel rendered by airports and regulated by the Airports Economic Regulatory Authority under the Airports Economic Regulatory Authority of India Act, 200 .....

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..... r services falling under philanthropy or as part of social spend which do not form part of any business. Not applicable. 24. Milk Powder ; 0402 25. Insecticides; 3808 26. Plastics and polymers; 3901 to 3914; 3916 to 3921; 3925 27. Tyres and tubes 4011 to 4013 28. Paper; 4801 to 4802 29. Textiles; 5004 to 5007; 5106 to 5113; 5205 to 5212; 5303; 5310; 5401 to 5408; 5501 to 5516 30. Glass; 7003 to 7008; 7011; 7016 31. Other machinery 8403 to 8487 32. Electricals or electronic machinery; 8501 to 8507; 8511 to 8512; 8514 to 8515; 8517; 8525 to 8536; 8538 to 8547 33. Production, import and supply or trading of following medical devices, namely:- .....

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