In exercise of the powers conferred by subsections 1 and 2 of section 469

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L.-33004/99 vlk/kj.k EXTRAORDINARY Hkkx II—[k.M 3—mi&[k.M (i) PART II—Section 3—Sub-section (i) izkf/dkj ls izdkf'kr PUBLISHED BY AUTHORITY la- 976] ubZ fnYyh] lkseokj] fnlEcj 4] 2017@vxzgk;.k 13] 1939 No. 976] NEW DELHI, MONDAY, DECEMBER 4, 2017/AGRAHAYANA 13, 1939 ककककााााररररपपपपोोोोररररेेेेटटटट ककककाााायययय (cid:10)(cid:10) (cid:10)(cid:10)ममममं(cid:13)ं(cid:13)ं(cid:13)ं(cid:13)ााााललललयययय अअअअििििधधधधससससचचूूचचूू ननननाााा नई (cid:4)द(cid:6)ली, 4 (cid:4)दस(cid:12)ब र, 2017 ससससाााा....ककककाााा....ििििनननन.... 1111444488880000((((अअअअ))))....————क(cid:15)(cid:16)ीय सरकार, कंपनी अिधिनयम, 2013 (2013 का 18) क! धारा 398 के साथ प%ठत धारा 469 क! उपधारा (1) और उपधारा (2) +ारा ,द- शि/य0 का ,योग करते 3ए, कंपनी (द5तावेज0 और ,8प0 को ,सारणीय कारबार %रपोट; भाषा म(cid:15) फाइल करना) िनयम, 2015 का और संशोधन करने के िलए िनAिलिखत िनयम बनाती ह,ै अथात; :् — 1111.... ससससििंंििंं (cid:17)(cid:17)(cid:17)(cid:17)(cid:18)(cid:18)(cid:18)(cid:18)तत तत ननननाााामममम औऔऔऔरररर (cid:22)(cid:22)(cid:22)(cid:22)ााााररररंंंंभभभभ....—(1) इन िनयम0 का संिFG नाम कंपनी (द5तावेज0 और ,8प0 को ,सारणीय कारबार %रपोट; भाषा म(cid:15) फाइल करना) दसू रा संशोधन िनयम, 2017 ह।ै (2) ये राजपH म (cid:15) ,काशन क! तारीख से ,वृ- ह0गे। 2. कंपनी (द5तावेज0 और ,8प0 को ,सारणीय कारबार %रपोट; भाषा म(cid:15) फाइल करना) िनयम, 2015 के उपाबंध-III के 5थान पर िनAिलिखत उपाबंध रखा जाएगा। ““““उउउउपपपपााााबबबबधधंंधधंं ----III ((((ििििननननययययमममम 4444 ददददखखेेखखेे (cid:28))(cid:28))(cid:28))(cid:28)) [फा. सं. 1/19/2013-सीएल.V] अमरदीप Kसह भा%टया, संय/ु सिचव 7027 GI/2017 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (cid:30)(cid:30)(cid:30)(cid:30)टटटट(cid:18)(cid:18)(cid:18)(cid:18)पपपपणणणण :::: मूल िनयम भारत के राजपH, असाधारण, भाग II, खंड 3, उप-खंड (i) म(cid:15) अिधसूचना संOया सा.का.िन. 692(अ), तारीख 09 िसतंबर, 2015 +ारा ,कािशत (cid:4)कए गए थे और अिधसूचना संOया सा.का.िन. 397(अ), तारीख 04 अ,ैल, 2016 और अिधसूचना संOया सा.का.िन. 1372(अ), तारीख 06 नवंबर, 2017 +ारा उसम(cid:15) पRच ातवतS संशोधन (cid:4)कए गए। MINISTRY OF CORPORATE AFFAIRS NOTIFICATION New Delhi, the 4th December, 2017 G.S.R. 1480(E).—In exercise of the powers conferred by sub-sections (1) and (2) of section 469 read with section 398 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, namely:— 1. Short title and commencement.—(1) These rules may be called the Companies (Filing of Documents and Forms in Extensible Business Reporting Language), Second Amendment, Rules, 2017. (2) They shall come into force from the date of their publication in the Official Gazette. 2. In the Companies (Filing of Documents and Forms in Extensible Business Reporting Language) Rules, 2015, for Annexure-III, the following Annexure shall be substituted. “Annexure-III (see rule 4)3 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Elements Substitution # Prefix Element Name Element Id Abstract Data Type Balance Type Period Type Group Nillable Collections in- AbridgedCostStatementOfM cost_AbridgedCostStatementOf 1 in-cost anufacturedProductAbstract ManufacturedProductAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE ExplanationOfCompanyToE in- veryReservationOrQualificati cost_ExplanationOfCompanyTo onOfCostAuditorsExplanator EveryReservationOrQualificatio nonnum:textBlockItemT 2 in-cost y nOfCostAuditorsExplanatory FALSE ype duration xbrli:item TRUE in- AbridgedCostStatementOfS cost_AbridgedCostStatementOf 3 in-cost erviceAbstract ServiceAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in-cost- in- type:SubheadingCodeL 4 in-cost SubheadingOfCETACode cost_SubheadingOfCETACode FALSE ength duration xbrli:item TRUE in- in-cost- cost_SubheadingOfServiceCod type:SubheadingCodeL 5 in-cost SubheadingOfServiceCode e FALSE ength duration xbrli:item TRUE in- ActualProductionOfManufact cost_ActualProductionOfManuf 6 in-cost uredProductAbstract acturedProductAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- 7 in-cost ActualProductionQuantity cost_ActualProductionQuantity FALSE xbrli:decimalItemType duration xbrli:item TRUE in- ActualSalesOfManufactured cost_ActualSalesOfManufactur 8 in-cost ProductAbstract edProductAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- AddressOfCorporateOfficeO cost_AddressOfCorporateOffice 9 in-cost fCompany OfCompany FALSE xbrli:stringItemType duration xbrli:item TRUE in- AddressOfRegisteredOffice cost_AddressOfRegisteredOffic OrOfPrincipalPlaceOfBusine eOrOfPrincipalPlaceOfBusiness 10 in-cost ssInIndiaOfCompany InIndiaOfCompany FALSE xbrli:stringItemType duration xbrli:item TRUE in- AdjustmentsInWorkInProgre cost_AdjustmentsInWorkInProg ssAndFinishedStocksOfCo ressAndFinishedStocksOfComp 11 in-cost mpany any FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- AggregateAmountOfTransac cost_AggregateAmountOfTrans 12 in-cost tion action FALSE xbrli:monetaryItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 4 in- DurationInMonthsOfPreviou cost_DurationInMonthsOfPrevio 13 in-cost sFinancialYear usFinancialYear FALSE xbrli:decimalItemType duration xbrli:item TRUE in- DurationInMonthsOfReportin cost_DurationInMonthsOfRepor 14 in-cost gPeriod tingPeriod FALSE xbrli:decimalItemType duration xbrli:item TRUE in- AggregateQuantityOfRelate cost_AggregateQuantityOfRelat 15 in-cost dPartyTransaction edPartyTransaction FALSE xbrli:decimalItemType duration xbrli:item TRUE in- AmountOfExpensesnotCons cost_AmountOfExpensesnotCo 16 in-cost ideredInCostAccounts nsideredInCostAccounts FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- AmountOfIncomesNotConsi cost_AmountOfIncomesNotCon 17 in-cost deredInCostAccounts sideredInCostAccounts FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- AmountOfMarginOfProductA cost_AmountOfMarginOfProduc 18 in-cost sPerCostAccounts tAsPerCostAccounts FALSE xbrli:monetaryItemType duration xbrli:item TRUE 19 in-cost Margin in-cost_Margin FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- nonnum:domainItemTy 20 in-cost AssessableValueMember cost_AssessableValueMember TRUE pe duration xbrli:item TRUE in- AvailableCapacityOfManufa cost_AvailableCapacityOfManuf 21 in-cost cturedProduct acturedProduct FALSE xbrli:decimalItemType duration xbrli:item TRUE in- AvailableCapacityOfManufa cost_AvailableCapacityOfManuf 22 in-cost cturedProductAbstract acturedProductAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- AvailableQuantityForSaleOf cost_AvailableQuantityForSale 23 in-cost Product OfProduct FALSE xbrli:decimalItemType duration xbrli:item TRUE in- AverageNormalPriceOfRelat cost_AverageNormalPriceOfRel 24 in-cost edPartyTransaction atedPartyTransaction FALSE xbrli:decimalItemType duration xbrli:item TRUE in- AverageTransferPriceOfRel cost_AverageTransferPriceOfR 25 in-cost atedPartyTransaction elatedPartyTransaction FALSE xbrli:decimalItemType duration xbrli:item TRUE5 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Comparable uncontrolled price method , Resale price method , Cost plus method , Profit split in-cost- method , in- type:BasisAdoptedToD Transactional BasisAdoptedToDetermineN cost_BasisAdoptedToDetermin etermineNormalPriceOf net margin ormalPriceOfRelatedPartyTr eNormalPriceOfRelatedPartyTr RelatedPartyTransactio method , Any 26 in-cost ansaction ansaction FALSE ns duration xbrli:item TRUE other method in-cost- type:CINNumberItemTy 27 in-cost CINOfRelatedParty in-cost_CINOfRelatedParty FALSE pe duration xbrli:item TRUE in- CapacityAvailableThroughLe cost_CapacityAvailableThrough 28 in-cost asingArrangements LeasingArrangements FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CapacityAvailableThroughLo cost_CapacityAvailableThrough 29 in-cost anLicenseOrThirdParties LoanLicenseOrThirdParties FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CapacityEnhancedDuringRe cost_CapacityEnhancedDuring 30 in-cost portingPeriod ReportingPeriod FALSE xbrli:decimalItemType duration xbrli:item TRUE 31 in-cost CapitalEmployed in-cost_CapitalEmployed FALSE xbrli:monetaryItemType credit instant xbrli:item TRUE in- cost_CapitalGoodsCreditsUtilis 32 in-cost CapitalGoodsCreditsUtilised ed FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in-cost- type:CategoryOfCostAc Firm , LLP , 33 in-cost CategoryOfCostAuditor in-cost_CategoryOfCostAuditor FALSE countant duration xbrli:item TRUE Sole Proprietor 34 in-cost CenvatUtilisedAbstract in-cost_CenvatUtilisedAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE nonnum:domainItemTy 35 in-cost CessAndOthersMember in-cost_CessAndOthersMember TRUE pe duration xbrli:item TRUE in- ChangeInStockOfFinishedG cost_ChangeInStockOfFinished 36 in-cost oods Goods FALSE xbrli:decimalItemType duration xbrli:item TRUE in- ConsolidatedObservationsO cost_ConsolidatedObservations rSuggestionsOfAllCostAudit OrSuggestionsOfAllCostAuditor nonnum:textBlockItemT 37 in-cost orsExplanatory sExplanatory FALSE ype duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 6 ConsolidatedQualificationsR in- eservationsOrAdverseRema cost_ConsolidatedQualifications rksOfAllCostAuditorsExplan ReservationsOrAdverseRemark nonnum:textBlockItemT 38 in-cost atory sOfAllCostAuditorsExplanatory FALSE ype duration xbrli:item TRUE in- CorporateIdentityNumberOr cost_CorporateIdentityNumber ForeignCompanyRegistratio OrForeignCompanyRegistration 39 in-cost nNumber Number FALSE xbrli:stringItemType duration xbrli:item TRUE in- CostAccountingPolicyAbstra cost_CostAccountingPolicyAbst 40 in-cost ct ract TRUE xbrli:stringItemType duration xbrli:item TRUE in- CostAccountingPolicyExplan cost_CostAccountingPolicyExpl nonnum:textBlockItemT 41 in-cost atory anatory FALSE ype duration xbrli:item TRUE in- CostAuditorsObservationsOr cost_CostAuditorsObservations nonnum:textBlockItemT 42 in-cost SuggestionsExplanatory OrSuggestionsExplanatory FALSE ype duration xbrli:item TRUE in- CostDetailsOfManufactured cost_CostDetailsOfManufacture 43 in-cost ProductAbstract dProductAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- CostOfAdministrativeOverhe cost_CostOfAdministrativeOver 44 in-cost ads heads FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfBoughtOutInputsOfC cost_CostOfBoughtOutInputsOf 45 in-cost ompany Company FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfBoughtOutInputsOfC cost_CostOfBoughtOutInputsOf 46 in-cost ompanyAbstract CompanyAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- CostOfDepreciationOrAmorti cost_CostOfDepreciationOrAm 47 in-cost zation ortization FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 48 in-cost CostOfDirectEmployees in-cost_CostOfDirectEmployees FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 49 in-cost CostOfDirectExpenses in-cost_CostOfDirectExpenses FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- cost_CostOfSalesBeforeInteres 50 in-cost CostOfSalesBeforeInterest t FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfFinishedGoodsPurch cost_CostOfFinishedGoodsPur 51 in-cost ased chased FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE7 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- CostOfIncreaseDecreaseInF cost_CostOfIncreaseDecreaseI 52 in-cost inishedGoods nFinishedGoods FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- CostOfIncreaseDecreaseIn cost_CostOfIncreaseDecreaseI 53 in-cost WorkInProgress nWorkInProgress FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- CostOfInterestAndFinancing cost_CostOfInterestAndFinanci 54 in-cost Charges ngCharges FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfIndustrySpecificOper cost_CostOfIndustrySpecificOp 55 in-cost atingExpenses eratingExpenses FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- cost_CostOfMaterialsConsume 56 in-cost CostOfMaterialsConsumed d FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfMaterialsConsumed cost_CostOfMaterialsConsume 57 in-cost OfCompany dOfCompany FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- 58 in-cost CostOfOtherAdjustments cost_CostOfOtherAdjustments FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfOtherBoughtOutInput cost_CostOfOtherBoughtOutInp 59 in-cost sOfCompany utsOfCompany FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfOtherProductionOver cost_CostOfOtherProductionOv 60 in-cost heads erheads FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 61 in-cost CostOfPrimaryPacking in-cost_CostOfPrimaryPacking FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfProcessMaterialsOrC cost_CostOfProcessMaterialsO 62 in-cost hemicalsConsumed rChemicalsConsumed FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfProcessMaterialsOrC cost_CostOfProcessMaterialsO 63 in-cost hemicalsOfCompany rChemicalsOfCompany FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfProductionAndPurch cost_CostOfProductionAndPurc 64 in-cost ases hases FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfProductionOrOperati cost_CostOfProductionOrOpera 65 in-cost ons tions FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 66 in-cost CostAuditOrderDate in-cost_CostAuditOrderDate FALSE xbrli:dateItemType instant xbrli:item TRUE 67 in-cost CostAuditNumber in-cost_CostAuditNumber FALSE xbrli:stringItemType duration xbrli:item TRUE in- CostOfProductionOrOperati cost_CostOfProductionOrOpera 68 in-cost onsOfGoodsSold tionsOfGoodsSold FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 8 69 in-cost CostOfQualityControl in-cost_CostOfQualityControl FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfRepairsAndMaintena cost_CostOfRepairsAndMainte 70 in-cost nce nance FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfResearchAndDevelo cost_CostOfResearchAndDevel 71 in-cost pment opment FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 72 in-cost CostOfSalesOfProduct in-cost_CostOfSalesOfProduct FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 73 in-cost CostOfSales in-cost_CostOfSales FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfOutsourcedOrContra cost_CostOfOutsourcedOrContr 74 in-cost ctualServices actualServices FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- 75 in-cost CostOfSecondaryPacking cost_CostOfSecondaryPacking FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfSelfOrCaptiveConsu cost_CostOfSelfOrCaptiveCons 76 in-cost mption umption FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- CostOfSellingAndDistributio cost_CostOfSellingAndDistributi 77 in-cost nOverheads onOverheads FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfStoresAndSparesCo cost_CostOfStoresAndSparesC 78 in-cost nsumed onsumed FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfStoresAndSparesCo cost_CostOfStoresAndSparesC 79 in-cost nsumedOfCompany onsumedOfCompany FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostOfTechnicalKnowhowF cost_CostOfTechnicalKnowhow 80 in-cost eeOrRoyalty FeeOrRoyalty FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- 81 in-cost CostOfUtilitiesConsumed cost_CostOfUtilitiesConsumed FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- 82 in-cost CostOfUtilitiesOfCompany cost_CostOfUtilitiesOfCompany FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostPerUnitDetailsOfManuf cost_CostPerUnitDetailsOfMan 83 in-cost acturedProductAbstract ufacturedProductAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- CostPerUnitOfAdministrative cost_CostPerUnitOfAdministrati 84 in-cost Overheads veOverheads FALSE xbrli:decimalItemType duration xbrli:item TRUE9 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- CostPerUnitOfOutsourcedOr cost_CostPerUnitOfOutsourced 85 in-cost ContractualServices OrContractualServices FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfCreditsForRe cost_CostPerUnitOfCreditsForR 86 in-cost coveries ecoveries FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfDepreciation cost_CostPerUnitOfDepreciatio 87 in-cost OrAmortization nOrAmortization FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfDirectEmploy cost_CostPerUnitOfDirectEmpl 88 in-cost ees oyees FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfDirectExpens cost_CostPerUnitOfDirectExpe 89 in-cost es nses FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfFinishedGood cost_CostPerUnitOfFinishedGo 90 in-cost sPurchased odsPurchased FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfIncreaseDecr cost_CostPerUnitOfIncreaseDe 91 in-cost easeInWorkInProgress creaseInWorkInProgress FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfIndustrySpeci cost_CostPerUnitOfIndustrySpe 92 in-cost ficOperatingExpenses cificOperatingExpenses FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfInterestAndFi cost_CostPerUnitOfInterestAnd 93 in-cost nancingCharges FinancingCharges FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfMaterialsCon cost_CostPerUnitOfMaterialsCo 94 in-cost sumed nsumed FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfOtherProducti cost_CostPerUnitOfOtherProdu 95 in-cost onOverheads ctionOverheads FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfPrimaryPacki cost_CostPerUnitOfPrimaryPac 96 in-cost ng king FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfProcessMater cost_CostPerUnitOfProcessMat 97 in-cost ialsOrChemicalsConsumed erialsOrChemicalsConsumed FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfProductionAn cost_CostPerUnitOfProduction 98 in-cost dPurchases AndPurchases FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfProductionOr cost_CostPerUnitOfProduction 99 in-cost Operations OrOperations FALSE xbrli:decimalItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 10 in- CostPerUnitOfQualityContro cost_CostPerUnitOfQualityCont 100 in-cost l rol FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfRepairsAndM cost_CostPerUnitOfRepairsAnd 101 in-cost aintenance Maintenance FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfResearchAnd cost_CostPerUnitOfResearchA 102 in-cost Development ndDevelopment FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfSecondaryPa cost_CostPerUnitOfSecondary 103 in-cost cking Packing FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfSellingAndDis cost_CostPerUnitOfSellingAnd 104 in-cost tributionOverheads DistributionOverheads FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfStockAndOth cost_CostPerUnitOfStockAndOt 105 in-cost erAdjustments herAdjustments FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfStoresAndSp cost_CostPerUnitOfStoresAndS 106 in-cost aresConsumed paresConsumed FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfTechnicalKno cost_CostPerUnitOfTechnicalK 107 in-cost whowFeeOrRoyalty nowhowFeeOrRoyalty FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfTotalInputsAn cost_CostPerUnitOfTotalInputs 108 in-cost dConversionCostForProduct AndConversionCostForProduct FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfUtilitiesConsu cost_CostPerUnitOfUtilitiesCon 109 in-cost med sumed FALSE xbrli:decimalItemType duration xbrli:item TRUE 110 in-cost CountryOfRelatedParty in-cost_CountryOfRelatedParty FALSE xbrli:stringItemType duration xbrli:item TRUE 111 in-cost CreditsForRecoveries in-cost_CreditsForRecoveries FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- cost_CreditsUtilisedByCompan 112 in-cost CreditsUtilisedByCompany y FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 113 in-cost CurrentAssetsAbstract in-cost_CurrentAssetsAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE 114 in-cost CurrentAssets in-cost_CurrentAssets FALSE xbrli:monetaryItemType debit instant xbrli:item TRUE11 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- CurrentAssetsToCurrentLiab cost_CurrentAssetsToCurrentLi 115 in-cost ilities abilities FALSE xbrli:pureItemType duration xbrli:item TRUE in- CurrentFinancialYearAbstra cost_CurrentFinancialYearAbstr 116 in-cost ct act TRUE xbrli:stringItemType duration xbrli:item TRUE 117 in-cost CurrentLiabilities in-cost_CurrentLiabilities FALSE xbrli:monetaryItemType credit instant xbrli:item TRUE in- DateOfBoardOfDirectorsMe cost_DateOfBoardOfDirectorsM etingInWhichAnnexureToCo eetingInWhichAnnexureToCost 118 in-cost stAuditReportWasApproved AuditReportWasApproved FALSE xbrli:dateItemType instant xbrli:item TRUE in- DateOfEndOfFirstPreviousFi cost_DateOfEndOfFirstPrevious 119 in-cost nancialYear FinancialYear FALSE xbrli:dateItemType instant xbrli:item TRUE in- DateOfEndOfReportingPerio cost_DateOfEndOfReportingPe 120 in-cost d riod FALSE xbrli:dateItemType instant xbrli:item TRUE in- DateOfSigningCostAuditRep cost_DateOfSigningCostAuditR ortAndAnnexureByCostAudit eportAndAnnexureByCostAudit 121 in-cost or or FALSE xbrli:dateItemType instant xbrli:item TRUE in- DateOfStartOfFirstPrevious cost_DateOfStartOfFirstPreviou 122 in-cost FinancialYear sFinancialYear FALSE xbrli:dateItemType instant xbrli:item TRUE in- DateOfStartOfReportingPeri cost_DateOfStartOfReportingP 123 in-cost od eriod FALSE xbrli:dateItemType instant xbrli:item TRUE 124 in-cost DebtEquityRatio in-cost_DebtEquityRatio FALSE xbrli:pureItemType duration xbrli:item TRUE in- DescriptionOfIndustrySpecifi cost_DescriptionOfIndustrySpe cElementsOfOperatingExpe cificElementsOfOperatingExpen 125 in-cost nses ses FALSE xbrli:stringItemType duration xbrli:item TRUE 126 in-cost DescriptionOfMaterial in-cost_DescriptionOfMaterial FALSE xbrli:stringItemType duration xbrli:item TRUE in- DescriptionOfOtherBasisAd cost_DescriptionOfOtherBasisA optedToDetermineNormalPri doptedToDetermineNormalPric 127 in-cost ce e FALSE xbrli:stringItemType duration xbrli:item TRUE in- DescriptionOfRelatedPartyT cost_DescriptionOfRelatedParty 128 in-cost ransactionsTable TransactionsTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- DescriptionOfUtilitiesConsu cost_DescriptionOfUtilitiesCons 129 in-cost med umed FALSE xbrli:stringItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 12 in- DetailsForNotReportingPrevi cost_DetailsForNotReportingPr nonnum:textBlockItemT 130 in-cost ousYearFiguresExplanatory eviousYearFiguresExplanatory FALSE ype duration xbrli:item TRUE in- 131 in-cost DetailsOfCostAuditorTable cost_DetailsOfCostAuditorTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- DetailsOfCostAuditorsAbstra cost_DetailsOfCostAuditorsAbs 132 in-cost ct tract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DetailsOfExpensesNotConsi cost_DetailsOfExpensesNotCo 133 in-cost deredInCostAccountsAxis nsideredInCostAccountsAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- DetailsOfExpensesNotConsi cost_DetailsOfExpensesNotCo 134 in-cost deredInCostAccountsTable nsideredInCostAccountsTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- DetailsOfIncomesNotConsid cost_DetailsOfIncomesNotCons 135 in-cost eredInCostAccountsAxis ideredInCostAccountsAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- DetailsOfIncomesNotConsid cost_DetailsOfIncomesNotCons 136 in-cost eredInCostAccountsTable ideredInCostAccountsTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- DetailsOfIndustrySpecificEle cost_DetailsOfIndustrySpecific mentsOfOperatingExpenses ElementsOfOperatingExpenses 137 in-cost Abstract Abstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DetailsOfIndustrySpecificEle cost_DetailsOfIndustrySpecific mentsOfOperatingExpenses ElementsOfOperatingExpenses 138 in-cost Axis Axis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- DetailsOfIndustrySpecificEle cost_DetailsOfIndustrySpecific mentsOfOperatingExpenses ElementsOfOperatingExpenses nonnum:domainItemTy 139 in-cost Domain Domain TRUE pe duration xbrli:item TRUE in- DetailsOfIndustrySpecificEle cost_DetailsOfIndustrySpecific mentsOfOperatingExpenses ElementsOfOperatingExpenses 140 in-cost Table Table TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- DetailsOfMaterialConsumed cost_DetailsOfMaterialConsum 141 in-cost OfManufacturedProductAxis edOfManufacturedProductAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE13 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- DetailsOfMaterialConsumed cost_DetailsOfMaterialConsum 142 in-cost OfServiceAxis edOfServiceAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- DetailsOfMaterialConsumed cost_DetailsOfMaterialConsum nonnum:domainItemTy 143 in-cost OfServiceDomain edOfServiceDomain TRUE pe duration xbrli:item TRUE in- DetailsOfMaterialConsumed cost_DetailsOfMaterialConsum 144 in-cost OfServiceTable edOfServiceTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- DetailsOfMaterialsConsume cost_DetailsOfMaterialsConsu 145 in-cost dOfServiceAbstract medOfServiceAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DetailsOfMaterialConsumed cost_DetailsOfMaterialConsum OfManufacturedProductDom edOfManufacturedProductDom nonnum:domainItemTy 146 in-cost ain ain TRUE pe duration xbrli:item TRUE DetailsOfMaterialConsumed in- OfManufacturedProductTabl cost_DetailsOfMaterialConsum 147 in-cost e edOfManufacturedProductTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- DetailsOfMaterialsConsume cost_DetailsOfMaterialsConsu 148 in-cost dOfProductGroupAbstract medOfProductGroupAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DetailsOfRelatedPartyAbstr cost_DetailsOfRelatedPartyAbs 149 in-cost act tract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DetailsOfRelatedPartyTrans cost_DetailsOfRelatedPartyTra 150 in-cost actionsAbstract nsactionsAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DetailsOfUtilitiesForManufac cost_DetailsOfUtilitiesForManuf 151 in-cost turedProductAbstract acturedProductAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DetailsOfUtilitiesOfManufact cost_DetailsOfUtilitiesOfManufa 152 in-cost uredProductAxis cturedProductAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- DetailsOfUtilitiesOfManufact cost_DetailsOfUtilitiesOfManufa nonnum:domainItemTy 153 in-cost uredProductDomain cturedProductDomain TRUE pe duration xbrli:item TRUE in- DetailsOfUtilitiesOfManufact cost_DetailsOfUtilitiesOfManufa 154 in-cost uredProductTable cturedProductTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- DifferenceBetweenDutiesTa cost_DifferenceBetweenDuties 155 in-cost xesPaidAndRecovered TaxesPaidAndRecovered FALSE xbrli:monetaryItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 14 in- DifferenceInStockValuationA cost_DifferenceInStockValuatio sPerCostAndFinancialRecor nAsPerCostAndFinancialRecor 156 in-cost ds ds FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- DisclosureOfCostAuditorsQ cost_DisclosureOfCostAuditors ualificationsOrAdverseRema QualificationsOrAdverseRemar rksInCostAuditorsReportAbs ksInCostAuditorsReportAbstrac 157 in-cost tract t TRUE xbrli:stringItemType duration xbrli:item TRUE in- DisclosureRegardingAccoun cost_DisclosureRegardingAcco tingAllocationAndAbsorption untingAllocationAndAbsorption nonnum:textBlockItemT 158 in-cost OfOverheadsExplanatory OfOverheadsExplanatory FALSE ype duration xbrli:item TRUE in- DisclosureRegardingAccoun cost_DisclosureRegardingAcco tingForByProductsJointProd untingForByProductsJointProdu uctsAndScrapsOrWastageE ctsAndScrapsOrWastageExpla nonnum:textBlockItemT 159 in-cost xplanatory natory FALSE ype duration xbrli:item TRUE in- DisclosureRegardingAccoun cost_DisclosureRegardingAcco tingForMaterialCostIncluding untingForMaterialCostIncluding PackingMaterialsStoresAnd PackingMaterialsStoresAndSpa SparesEmployeeCostUtilitie resEmployeeCostUtilitiesAndOt sAndOtherRelevantCostCo herRelevantCostComponentsEx nonnum:textBlockItemT 160 in-cost mponentsExplanatory planatory FALSE ype duration xbrli:item TRUE in- DisclosureRegardingAdequa cost_DisclosureRegardingAdeq cyOfBudgetaryControlSyste uacyOfBudgetaryControlSyste nonnum:textBlockItemT 161 in-cost mExplanatory mExplanatory FALSE ype duration xbrli:item TRUE in- DisclosureRegardingAvailabi cost_DisclosureRegardingAvail lityOfInformationAsPerComp abilityOfInformationAsPerComp nonnum:textBlockItemT 162 in-cost aniesAct1956Explanatory aniesAct1956Explanatory FALSE ype duration xbrli:item TRUE in- DisclosureRegardingBasisO cost_DisclosureRegardingBasis fInventoryValuationExplanat OfInventoryValuationExplanator nonnum:textBlockItemT 163 in-cost ory y FALSE ype duration xbrli:item TRUE DisclosureRegardingChange in- sInCostAccountingPolicyDur cost_DisclosureRegardingChan ingReportingPeriodExplanat gesInCostAccountingPolicyDuri nonnum:textBlockItemT 164 in-cost ory ngReportingPeriodExplanatory FALSE ype duration xbrli:item TRUE15 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureRegardingIdentific in- ationOfCostCentresCostObj cost_DisclosureRegardingIdenti ectsAndCostDriversExplanat ficationOfCostCentresCostObje nonnum:textBlockItemT 165 in-cost ory ctsAndCostDriversExplanatory FALSE ype duration xbrli:item TRUE in- DisclosureRegardingOtherR cost_DisclosureRegardingOther elevantCostAccountingPolic RelevantCostAccountingPolicy nonnum:textBlockItemT 166 in-cost yExplanatory Explanatory FALSE ype duration xbrli:item TRUE DisclosureRegardingTreatm in- entOfAbnormalAndNonRecu cost_DisclosureRegardingTreat rringCostsIncludingClassific mentOfAbnormalAndNonRecurr ationOfNonCostItemsExplan ingCostsIncludingClassification nonnum:textBlockItemT 167 in-cost atory OfNonCostItemsExplanatory FALSE ype duration xbrli:item TRUE in- DisclosureRegardingValuati cost_DisclosureRegardingValua onOfInterUnitOrInterCompa tionOfInterUnitOrInterCompany nyAndRelatedPartyTransacti AndRelatedPartyTransactionEx nonnum:textBlockItemT 168 in-cost onExplanatory planatory FALSE ype duration xbrli:item TRUE in- DisclosureRelatingToAdequ cost_DisclosureRelatingToAdeq acyOfInternalAuditOfCostRe uacyOfInternalAuditOfCostReco nonnum:textBlockItemT 169 in-cost cordsExplanatory rdsExplanatory FALSE ype duration xbrli:item TRUE in- DisclosureRelatingToAvaila cost_DisclosureRelatingToAvail bilityOfAuditedAndCertifiedC abilityOfAuditedAndCertifiedCo ostStatementsAndSchedule stStatementsAndSchedulesFor sForEachUnitAndEachProd EachUnitAndEachProductOrSer nonnum:textBlockItemT 170 in-cost uctOrServiceExplanatory viceExplanatory FALSE ype duration xbrli:item TRUE in- DisclosureRelatingToAvaila cost_DisclosureRelatingToAvail bilityOfCostRecordsOfBranc abilityOfCostRecordsOfBranche nonnum:textBlockItemT 171 in-cost hesNotVisitedExplanatory sNotVisitedExplanatory FALSE ype duration xbrli:item TRUE in- DisclosureRelatingToTrueA cost_DisclosureRelatingToTrue ndFairViewOfCostOfProduct AndFairViewOfCostOfProductio ionOrServiceCostOfSalesM nOrServiceCostOfSalesMargin nonnum:textBlockItemT 172 in-cost arginAndOtherInformation AndOtherInformation FALSE ype duration xbrli:item TRUE in- DisclosureRelatingToAvaila cost_DisclosureRelatingToAvail bilityOfInformationAndExpla abilityOfInformationAndExplana nationForPurposeOfCostAu tionForPurposeOfCostAuditExpl nonnum:textBlockItemT 173 in-cost ditExplanatory anatory FALSE ype duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 16 in- DisclosureRelatingToMainte cost_DisclosureRelatingToMain nanceOfCostRecordsAsPer tenanceOfCostRecordsAsPerA ApplicableCostAccountingR pplicableCostAccountingRecord nonnum:textBlockItemT 174 in-cost ecordsRulesExplanatory sRulesExplanatory FALSE ype duration xbrli:item TRUE in- DisclosureRelatingToSubmi cost_DisclosureRelatingToSub ssionOfPerformanceApprais missionOfPerformanceAppraisa nonnum:textBlockItemT 175 in-cost alReportExplanatory lReportExplanatory FALSE ype duration xbrli:item TRUE in- DisclosuresRegardingAccou cost_DisclosuresRegardingAcc ntingForDepreciationOrAmo ountingForDepreciationOrAmort nonnum:textBlockItemT 176 in-cost rtizationExplanatory izationExplanatory FALSE ype duration xbrli:item TRUE 177 in-cost DistributionOfEarnings in-cost_DistributionOfEarnings FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- DistributionOfEarningsAbstr cost_DistributionOfEarningsAbs 178 in-cost act tract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DomesticPurchaseOfFinishe cost_DomesticPurchaseOfFinis 179 in-cost dGoods hedGoods FALSE xbrli:decimalItemType duration xbrli:item TRUE in- DomesticSalesOfManufactur cost_DomesticSalesOfManufac 180 in-cost edProducts turedProducts FALSE xbrli:decimalItemType duration xbrli:item TRUE in- DomesticSalesOfTradedPro cost_DomesticSalesOfTradedP 181 in-cost ducts roducts FALSE xbrli:decimalItemType duration xbrli:item TRUE in- DutiesTaxesPaidByCompan cost_DutiesTaxesPaidByComp 182 in-cost y any FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- DutiesTaxesPaidByCompan cost_DutiesTaxesPaidByComp 183 in-cost yAbstract anyAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DutiesTaxesPayableByCom cost_DutiesTaxesPayableByCo 184 in-cost pany mpany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- DutiesTaxesPayableOfCom cost_DutiesTaxesPayableOfCo 185 in-cost panyAbstract mpanyAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DutiesTaxesRecoveredByC cost_DutiesTaxesRecoveredBy 186 in-cost ompany Company FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- EarningsAvailableForDistrib cost_EarningsAvailableForDistri 187 in-cost ution bution FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE17 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- EarningsAvailableForDistrib cost_EarningsAvailableForDistri 188 in-cost utionAbstract butionAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- 189 in-cost EmailAddressOfCompany cost_EmailAddressOfCompany FALSE xbrli:stringItemType duration xbrli:item TRUE in- EmailIDOfCostAuditorOrCos cost_EmailIDOfCostAuditorOrC 190 in-cost tAuditorsFirm ostAuditorsFirm FALSE xbrli:stringItemType duration xbrli:item TRUE in- ExciseAndOtherDutiesOfCo cost_ExciseAndOtherDutiesOfC 191 in-cost mpany ompany FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE nonnum:domainItemTy 192 in-cost ExciseDutyMember in-cost_ExciseDutyMember TRUE pe duration xbrli:item TRUE in- ExciseDutyPayableByComp cost_ExciseDutyPayableByCo 193 in-cost any mpany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ExciseDutyPayableForDome cost_ExciseDutyPayableForDo 194 in-cost sticClearances mesticClearances FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ExciseDutyPayableForExpor cost_ExciseDutyPayableForExp 195 in-cost tClearances ortClearances FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ExciseDutyPayableOfComp cost_ExciseDutyPayableOfCom 196 in-cost anyAbstract panyAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- ExciseDutyPayableOnOther cost_ExciseDutyPayableOnOth 197 in-cost Clearances erClearances FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- ExciseDutyPayableOnStock cost_ExciseDutyPayableOnSto 198 in-cost Transfers ckTransfers FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- cost_ExportIncentivesOfCompa 199 in-cost ExportIncentivesOfCompany ny FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ExportSaleOfManufacturedP cost_ExportSaleOfManufacture 200 in-cost roducts dProducts FALSE xbrli:decimalItemType duration xbrli:item TRUE in- ExportSaleOfTradedProduct cost_ExportSaleOfTradedProdu 201 in-cost s cts FALSE xbrli:decimalItemType duration xbrli:item TRUE in- FinancialPerformanceOfCo cost_FinancialPerformanceOfC 202 in-cost mpanyAbstract ompanyAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 18 in- FinancialPositionAndRatioA cost_FinancialPositionAndRatio nalysisCompanyAsWholeAb AnalysisCompanyAsWholeAbst 203 in-cost stract ract TRUE xbrli:stringItemType duration xbrli:item TRUE in- FinancialPositionOfCompan cost_FinancialPositionOfComp 204 in-cost yAbstract anyAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- 205 in-cost FinishedGoodsPurchased cost_FinishedGoodsPurchased FALSE xbrli:decimalItemType duration xbrli:item TRUE in- FinishedGoodsPurchasedOf cost_FinishedGoodsPurchased ManufacturedProductAbstra OfManufacturedProductAbstrac 206 in-cost ct t TRUE xbrli:stringItemType duration xbrli:item TRUE in- FinishedGoodsStockToSale cost_FinishedGoodsStockToSa 207 in-cost sOfCompanyInMonths lesOfCompanyInMonths FALSE xbrli:pureItemType duration xbrli:item TRUE in- 208 in-cost FirmsRegistrationNumber cost_FirmsRegistrationNumber FALSE xbrli:stringItemType duration xbrli:item TRUE in- FirstPreviousFinancialYearA cost_FirstPreviousFinancialYea 209 in-cost bstract rAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE 210 in-cost FixedAssetsAbstract in-cost_FixedAssetsAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- cost_FundsRetainedByCompan 211 in-cost FundsRetainedByCompany y FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- GeneralDetailsOfCostAudito cost_GeneralDetailsOfCostAudi 212 in-cost rAxis torAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- cost_GeneralInformationAbstra 213 in-cost GeneralInformationAbstract ct TRUE xbrli:stringItemType duration xbrli:item TRUE in- GrossRevenueFromOperati cost_GrossRevenueFromOpera 214 in-cost onsOfCompany tionsOfCompany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- IdentificationDetailsForProd cost_IdentificationDetailsForPro 215 in-cost uctOrServiceAxis ductOrServiceAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- IdentificationNumberOfForei cost_IdentificationNumberOfFor gnRelatedPartyInCountryOfI eignRelatedPartyInCountryOfIn 216 in-cost ncorporationOrResidence corporationOrResidence FALSE xbrli:stringItemType duration xbrli:item TRUE19 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- 217 in-cost ImportsOfFinishedGoods cost_ImportsOfFinishedGoods FALSE xbrli:decimalItemType duration xbrli:item TRUE in- cost_InHouseCapacityUtilizatio 218 in-cost InHouseCapacityUtilization n FALSE num:percentItemType duration xbrli:item TRUE in- IndirectTaxesPaidThroughP cost_IndirectTaxesPaidThrough 219 in-cost LAOrCash PLAOrCash FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- SelectSectorForClassifying cost_SelectSectorForClassifyin Manufactured ManufacturedProductOrServ gManufacturedProductOrServic in-cost- product , 220 in-cost ice e FALSE type:TypeOfSector duration xbrli:item TRUE Service in- IndustrySpecificExpenses10 cost_IndustrySpecificExpenses nonnum:domainItemTy 221 in-cost Member 10Member TRUE pe duration xbrli:item TRUE in- IndustrySpecificExpenses1 cost_IndustrySpecificExpenses nonnum:domainItemTy 222 in-cost Member 1Member TRUE pe duration xbrli:item TRUE in- IndustrySpecificExpenses2 cost_IndustrySpecificExpenses nonnum:domainItemTy 223 in-cost Member 2Member TRUE pe duration xbrli:item TRUE in- IndustrySpecificExpenses3 cost_IndustrySpecificExpenses nonnum:domainItemTy 224 in-cost Member 3Member TRUE pe duration xbrli:item TRUE in- IndustrySpecificExpenses4 cost_IndustrySpecificExpenses nonnum:domainItemTy 225 in-cost Member 4Member TRUE pe duration xbrli:item TRUE in- IndustrySpecificExpenses5 cost_IndustrySpecificExpenses nonnum:domainItemTy 226 in-cost Member 5Member TRUE pe duration xbrli:item TRUE in- IndustrySpecificExpenses6 cost_IndustrySpecificExpenses nonnum:domainItemTy 227 in-cost Member 6Member TRUE pe duration xbrli:item TRUE in- IndustrySpecificExpenses7 cost_IndustrySpecificExpenses nonnum:domainItemTy 228 in-cost Member 7Member TRUE pe duration xbrli:item TRUE in- IndustrySpecificExpenses8 cost_IndustrySpecificExpenses nonnum:domainItemTy 229 in-cost Member 8Member TRUE pe duration xbrli:item TRUE in- IndustrySpecificExpenses9 cost_IndustrySpecificExpenses nonnum:domainItemTy 230 in-cost Member 9Member TRUE pe duration xbrli:item TRUE 231 in-cost InputCreditsUtilised in-cost_InputCreditsUtilised FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 20 in- cost_InputServicesCreditsUtilis 232 in-cost InputServicesCreditsUtilised ed FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- InputsAndConversionCostOf cost_InputsAndConversionCost 233 in-cost Product OfProduct FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- InstalledCapacityOnStartOf cost_InstalledCapacityOnStartO 234 in-cost ReportingPeriod fReportingPeriod FALSE xbrli:decimalItemType duration xbrli:item TRUE in- InterestPenaltyFinesPaidBy cost_InterestPenaltyFinesPaidB 235 in-cost Company yCompany FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE Actual , Thousands , Lakhs , in- Millions , LevelOfRoundingUsedInCos cost_LevelOfRoundingUsedInC in-cost- Crores , 236 in-cost tStatements ostStatements FALSE type:LevelOfRounding duration xbrli:item TRUE Billions 237 in-cost LongTermBorrowings in-cost_LongTermBorrowings FALSE xbrli:monetaryItemType credit instant xbrli:item TRUE in- MaterialConsumed10Memb cost_MaterialConsumed10Mem nonnum:domainItemTy 238 in-cost er ber TRUE pe duration xbrli:item TRUE in- cost_MaterialConsumed1Memb nonnum:domainItemTy 239 in-cost MaterialConsumed1Member er TRUE pe duration xbrli:item TRUE in- cost_MaterialConsumed2Memb nonnum:domainItemTy 240 in-cost MaterialConsumed2Member er TRUE pe duration xbrli:item TRUE in- cost_MaterialConsumed3Memb nonnum:domainItemTy 241 in-cost MaterialConsumed3Member er TRUE pe duration xbrli:item TRUE in- cost_MaterialConsumed4Memb nonnum:domainItemTy 242 in-cost MaterialConsumed4Member er TRUE pe duration xbrli:item TRUE in- cost_MaterialConsumed5Memb nonnum:domainItemTy 243 in-cost MaterialConsumed5Member er TRUE pe duration xbrli:item TRUE in- cost_MaterialConsumed6Memb nonnum:domainItemTy 244 in-cost MaterialConsumed6Member er TRUE pe duration xbrli:item TRUE in- cost_MaterialConsumed7Memb nonnum:domainItemTy 245 in-cost MaterialConsumed7Member er TRUE pe duration xbrli:item TRUE21 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- cost_MaterialConsumed8Memb nonnum:domainItemTy 246 in-cost MaterialConsumed8Member er TRUE pe duration xbrli:item TRUE in- cost_MaterialConsumed9Memb nonnum:domainItemTy 247 in-cost MaterialConsumed9Member er TRUE pe duration xbrli:item TRUE in- MembershipNumberOfMem cost_MembershipNumberOfMe 248 in-cost berSigningReport mberSigningReport FALSE xbrli:integerItemType duration xbrli:item TRUE 249 in-cost NameOfCompany in-cost_NameOfCompany FALSE xbrli:stringItemType duration xbrli:item TRUE in- NameOfCostAuditorOrCost cost_NameOfCostAuditorOrCos 250 in-cost AuditorsFirm tAuditorsFirm FALSE xbrli:stringItemType duration xbrli:item TRUE in- NameOfExpensesNotConsi cost_NameOfExpensesNotCon 251 in-cost deredInCostAccounts sideredInCostAccounts FALSE xbrli:stringItemType duration xbrli:item TRUE in- NameOfIncomesNotConside cost_NameOfIncomesNotConsi 252 in-cost redInCostAccounts deredInCostAccounts FALSE xbrli:stringItemType duration xbrli:item TRUE in- NameOfMemberSigningRep cost_NameOfMemberSigningR 253 in-cost ort eport FALSE xbrli:stringItemType duration xbrli:item TRUE in- 254 in-cost NameOfProductOrService cost_NameOfProductOrService FALSE xbrli:stringItemType duration xbrli:item TRUE in- 255 in-cost NameOfProductOrIndustry cost_NameOfProductOrIndustry FALSE xbrli:stringItemType duration xbrli:item TRUE 256 in-cost NameOfRelatedParty in-cost_NameOfRelatedParty FALSE xbrli:stringItemType duration xbrli:item TRUE in- 257 in-cost NameOfRelatedPartyAxis cost_NameOfRelatedPartyAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- NetSalesRealizationOfProdu cost_NetSalesRealizationOfPro 258 in-cost ct duct FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- NatureOfIssuingAuthorityInC cost_NatureOfIssuingAuthorityI ountryOfIncorporationOrResi nCountryOfIncorporationOrResi 259 in-cost dence dence FALSE xbrli:stringItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 22 Indigenous purchased , in- in-cost- Imported , Self- cost_NatureOfMaterialConsum type:NatureOfMaterialC manufactured 260 in-cost NatureOfMaterialConsumed ed FALSE onsumed duration xbrli:item TRUE or produced in- NatureOfRelatedPartyTrans cost_NatureOfRelatedPartyTra 261 in-cost actionsAxis nsactionsAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- NatureOfRelatedPartyTrans cost_NatureOfRelatedPartyTra nonnum:domainItemTy 262 in-cost actionsDomain nsactionsDomain TRUE pe duration xbrli:item TRUE 263 in-cost NetCurrentAssets in-cost_NetCurrentAssets FALSE xbrli:monetaryItemType debit instant xbrli:item TRUE in- NetRevenueFromOperations cost_NetRevenueFromOperatio 264 in-cost OfCompany nsOfCompany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE NetRevenueFromOperations in- OfCompanyForValueAdditio cost_NetRevenueFromOperatio 265 in-cost n nsOfCompanyForValueAddition FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE 266 in-cost Sales in-cost_Sales FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE 267 in-cost NetWorth in-cost_NetWorth FALSE xbrli:monetaryItemType credit instant xbrli:item TRUE in- NotesToAbridgedCostState cost_NotesToAbridgedCostStat mentOfManufacturedProduc ementOfManufacturedProductE nonnum:textBlockItemT 268 in-cost tExplanatory xplanatory FALSE ype duration xbrli:item TRUE in- NotesToDetailsOfIndustrySp cost_NotesToDetailsOfIndustry ecificOperatingExpensesExp SpecificOperatingExpensesExpl nonnum:textBlockItemT 269 in-cost lanatory anatory FALSE ype duration xbrli:item TRUE in- NotesToDetailsOfMaterialsC cost_NotesToDetailsOfMaterial nonnum:textBlockItemT 270 in-cost onsumedExplanatory sConsumedExplanatory FALSE ype duration xbrli:item TRUE in- NotesToFinancialPositionAn cost_NotesToFinancialPosition nonnum:textBlockItemT 271 in-cost dRatioAnalysisExplanatory AndRatioAnalysisExplanatory FALSE ype duration xbrli:item TRUE in- NotesToProfitReconciliation cost_NotesToProfitReconciliatio nonnum:textBlockItemT 272 in-cost Explanatory nExplanatory FALSE ype duration xbrli:item TRUE23 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- NotesToQuantitativeInforma cost_NotesToQuantitativeInfor tionForManufacturedProduct mationForManufacturedProduct nonnum:textBlockItemT 273 in-cost Explanatory Explanatory FALSE ype duration xbrli:item TRUE in- NotesToReconciliationOfIndi cost_NotesToReconciliationOfI nonnum:textBlockItemT 274 in-cost rectTaxesExplanatory ndirectTaxesExplanatory FALSE ype duration xbrli:item TRUE in- NotesToRelatedPartyTransa cost_NotesToRelatedPartyTran nonnum:textBlockItemT 275 in-cost ctionExplanatory sactionExplanatory FALSE ype duration xbrli:item TRUE in- cost_NotesToUtilitiesExplanator nonnum:textBlockItemT 276 in-cost NotesToUtilitiesExplanatory y FALSE ype duration xbrli:item TRUE in- NotesToValueAdditionAndDi cost_NotesToValueAdditionAnd stributionOfEarningsExplana DistributionOfEarningsExplanat nonnum:textBlockItemT 277 in-cost tory ory FALSE ype duration xbrli:item TRUE in- NumberOfAuditCommitteeM cost_NumberOfAuditCommittee eetingAttendedByCostAudit MeetingAttendedByCostAuditor xbrli:nonNegativeIntege 278 in-cost orDuringYear DuringYear FALSE rItemType duration xbrli:item TRUE in- NumberOfCostAuditorsForR cost_NumberOfCostAuditorsFor xbrli:nonNegativeIntege 279 in-cost eportingPeriod ReportingPeriod FALSE rItemType duration xbrli:item TRUE 280 in-cost OtherCreditsUtilised in-cost_OtherCreditsUtilised FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- cost_OtherDistributionOfEarnin 281 in-cost OtherDistributionOfEarnings gs FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- OtherFinancialRatiosOfCom cost_OtherFinancialRatiosOfCo 282 in-cost panyAbstract mpanyAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- 283 in-cost OtherIncomesOfCompany cost_OtherIncomesOfCompany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- OtherQuantitativeAdjustmen cost_OtherQuantitativeAdjustm 284 in-cost ts ents FALSE xbrli:decimalItemType duration xbrli:item TRUE in- OtherStateTaxesPayableBy cost_OtherStateTaxesPayableB 285 in-cost Company yCompany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- PerUnitCostOfProductionOr cost_PerUnitCostOfProduction 286 in-cost OperationsOfGoodsSold OrOperationsOfGoodsSold FALSE xbrli:decimalItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 24 in- PerUnitCostOfSalesOfProdu cost_PerUnitCostOfSalesOfPro 287 in-cost ct duct FALSE xbrli:decimalItemType duration xbrli:item TRUE in- PerUnitMarginAsPerCostAc cost_PerUnitMarginAsPerCostA 288 in-cost countsOfProduct ccountsOfProduct FALSE xbrli:decimalItemType duration xbrli:item TRUE in- PerUnitNetSalesRealization cost_PerUnitNetSalesRealizatio 289 in-cost OfProduct nOfProduct FALSE xbrli:decimalItemType duration xbrli:item TRUE in- PermanentAccountNumber cost_PermanentAccountNumbe in-cost- OfCostAuditorOrCostAuditor rOfCostAuditorOrCostAuditorsF type:PermanentAccoun 290 in-cost sFirm irm FALSE tNumber duration xbrli:item TRUE in- in-cost- PermanentAccountNumber cost_PermanentAccountNumbe type:PermanentAccoun 291 in-cost OfRelatedParty rOfRelatedParty FALSE tNumber duration xbrli:item TRUE in- PlaceOfSigningCostAuditRe cost_PlaceOfSigningCostAudit portAndAnnexureByCostAud ReportAndAnnexureByCostAudi 292 in-cost itor tor FALSE xbrli:stringItemType duration xbrli:item TRUE in- in-cost- CETACodeOfManufactured cost_CETACodeOfManufacture type:ProductGroupCod 293 in-cost Product dProduct FALSE e duration xbrli:item TRUE in- QuantitativeInformationOfM cost_QuantitativeInformationOf 294 in-cost anufacturedProductAbstract ManufacturedProductAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- AddressOfCostAuditorOrCo cost_AddressOfCostAuditorOrC 295 in-cost stAuditorsFirm ostAuditorsFirm FALSE xbrli:stringItemType duration xbrli:item TRUE in- QuantitativeInformationOfSe cost_QuantitativeInformationOf 296 in-cost rviceAbstract ServiceAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- ManufacturedProductOrServ cost_ManufacturedProductOrS 297 in-cost iceAbstract erviceAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE 298 in-cost ProductOrServiceCode in-cost_ProductOrServiceCode FALSE xbrli:stringItemType duration xbrli:item TRUE in- ProductionAsPerExciseRec cost_ProductionAsPerExciseRe 299 in-cost ords cords FALSE xbrli:decimalItemType duration xbrli:item TRUE 300 in-cost ProfitBeforeTax in-cost_ProfitBeforeTax FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE25 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- ProfitBeforeTaxToCapitalEm cost_ProfitBeforeTaxToCapital 301 in-cost ployed Employed FALSE num:percentItemType duration xbrli:item TRUE in- ProfitBeforeTaxToNetReven cost_ProfitBeforeTaxToNetRev ueFromOperationsOfCompa enueFromOperationsOfCompa 302 in-cost ny ny FALSE num:percentItemType duration xbrli:item TRUE in- cost_ProfitBeforeTaxToNetWort 303 in-cost ProfitBeforeTaxToNetWorth h FALSE num:percentItemType duration xbrli:item TRUE in- ProfitBeforeTaxToValueAdd cost_ProfitBeforeTaxToValueA 304 in-cost edOfCompany ddedOfCompany FALSE num:percentItemType duration xbrli:item TRUE in- ProfitLossAsPerCostAccoun cost_ProfitLossAsPerCostAcco 305 in-cost tsAbstract untsAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- ProfitLossAsPerFinancialAc cost_ProfitLossAsPerFinancial 306 in-cost counts Accounts FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ProfitReconciliationOfComp cost_ProfitReconciliationOfCom 307 in-cost anyAsWholeAbstract panyAsWholeAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- ProfitabilityRatiosOfCompan cost_ProfitabilityRatiosOfComp 308 in-cost yAbstract anyAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- cost_PurchaseOfProductMemb nonnum:domainItemTy 309 in-cost PurchaseOfProductMember er TRUE pe duration xbrli:item TRUE in- QuantitativeDetailsOfManuf cost_QuantitativeDetailsOfMan 310 in-cost acturedProductAbstract ufacturedProductAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- QuantityOfMaterialConsume cost_QuantityOfMaterialConsu 311 in-cost d med FALSE xbrli:decimalItemType duration xbrli:item TRUE in- QuantityOfUtilitiesConsume cost_QuantityOfUtilitiesConsum 312 in-cost d ed FALSE xbrli:decimalItemType duration xbrli:item TRUE in- UnitOfMeasurementForMan cost_UnitOfMeasurementForMa 313 in-cost ufacturedProduct nufacturedProduct FALSE xbrli:stringItemType duration xbrli:item TRUE in- QuantityProducedOnLoanLi cost_QuantityProducedOnLoan censeOrByThirdPartiesOnJo LicenseOrByThirdPartiesOnJob 314 in-cost bWork Work FALSE xbrli:decimalItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 26 in- QuantityProducedUnderLea cost_QuantityProducedUnderLe 315 in-cost singArrangements asingArrangements FALSE xbrli:decimalItemType duration xbrli:item TRUE in- 316 in-cost RateOfMaterialConsumed cost_RateOfMaterialConsumed FALSE xbrli:decimalItemType duration xbrli:item TRUE in- 317 in-cost RateOfUtilitiesConsumed cost_RateOfUtilitiesConsumed FALSE xbrli:decimalItemType duration xbrli:item TRUE in- RawMaterialsStockToConsu cost_RawMaterialsStockToCon 318 in-cost mptionOfCompanyInMonths sumptionOfCompanyInMonths FALSE xbrli:pureItemType duration xbrli:item TRUE in- ReconciliationOfIndirectTax cost_ReconciliationOfIndirectTa 319 in-cost esAbstract xesAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DisclosureRegardingAuditOf cost_DisclosureRegardingAudit CostRecordsInConformityWi OfCostRecordsInConformityWit thCostAuditingStandardsEx hCostAuditingStandardsExplan nonnum:textBlockItemT 320 in-cost planatory atory FALSE ype duration xbrli:item TRUE in- RelatedPartyTransactionsAb cost_RelatedPartyTransactions 321 in-cost stract Abstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- cost_ReportingCurrencyOfEntit 322 in-cost ReportingCurrencyOfEntity y FALSE xbrli:stringItemType duration xbrli:item TRUE 323 in-cost ReservesAndSurplus in-cost_ReservesAndSurplus FALSE xbrli:monetaryItemType credit instant xbrli:item TRUE nonnum:domainItemTy 324 in-cost SaleOfProductMember in-cost_SaleOfProductMember TRUE pe duration xbrli:item TRUE in- QuantitySoldOfManufacture cost_QuantitySoldOfManufactur 325 in-cost dAndTradedProduct edAndTradedProduct FALSE xbrli:decimalItemType duration xbrli:item TRUE in- 326 in-cost SelfManufacturedQuantity cost_SelfManufacturedQuantity FALSE xbrli:decimalItemType duration xbrli:item TRUE in- SelfOrCaptiveConsumptionI cost_SelfOrCaptiveConsumptio 327 in-cost ncludingSamples nIncludingSamples FALSE xbrli:decimalItemType duration xbrli:item TRUE nonnum:domainItemTy 328 in-cost ServiceTaxMember in-cost_ServiceTaxMember TRUE pe duration xbrli:item TRUE in- ServiceTaxPayableByComp cost_ServiceTaxPayableByCo 329 in-cost any mpany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE27 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- nonnum:domainItemTy 330 in-cost ServicesReceivedMember cost_ServicesReceivedMember TRUE pe duration xbrli:item TRUE in- cost_ServicesRenderedMembe nonnum:domainItemTy 331 in-cost ServicesRenderedMember r TRUE pe duration xbrli:item TRUE 332 in-cost ShareCapital in-cost_ShareCapital FALSE xbrli:monetaryItemType credit instant xbrli:item TRUE in- cost_StockAndOtherAdjustment 333 in-cost StockAndOtherAdjustments s FALSE xbrli:decimalItemType duration xbrli:item TRUE in- StockAndOtherAdjustments cost_StockAndOtherAdjustment OfManufacturedProductAbst sOfManufacturedProductAbstra 334 in-cost ract ct TRUE xbrli:stringItemType duration xbrli:item TRUE in- StoresAndSparesStockToC cost_StoresAndSparesStockTo onsumptionOfCompanyInMo ConsumptionOfCompanyInMon 335 in-cost nths ths FALSE xbrli:pureItemType duration xbrli:item TRUE in- ToEmployeesAsSalariesWa cost_ToEmployeesAsSalaries gesRetirementBenefitsAndO WagesRetirementBenefitsAndO 336 in-cost thers thers FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 337 in-cost ToGovernmentAsTaxes in-cost_ToGovernmentAsTaxes FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- cost_ToShareholdersAsDividen 338 in-cost ToShareholdersAsDividend d FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- TotalRevenueAsPerFinancia cost_TotalRevenueAsPerFinan 339 in-cost lAccounts cialAccounts FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- TotalRevenueIncludingExtra cost_TotalRevenueIncludingExt 340 in-cost ordinaryIncome raordinaryIncome FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE 341 in-cost ExtraordinaryExpenses in-cost_ExtraordinaryExpenses FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- TurnoverAsPerExciseOrSer cost_TurnoverAsPerExciseOrS 342 in-cost viceTaxRecords erviceTaxRecords FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE 343 in-cost TypedDefaultAbstract in-cost_TypedDefaultAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE 344 in-cost TypedDefaultAxis in-cost_TypedDefaultAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE nonnum:domainItemTy 345 in-cost TypedDefaultDomain in-cost_TypedDefaultDomain TRUE pe duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 28 346 in-cost TypedDefaultTable in-cost_TypedDefaultTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- TypesOfIndirectTaxesOfCo cost_TypesOfIndirectTaxesOfC 347 in-cost mpanyAxis ompanyAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- TypesOfIndirectTaxesOfCo cost_TypesOfIndirectTaxesOfC nonnum:domainItemTy 348 in-cost mpanyDomain ompanyDomain TRUE pe duration xbrli:item TRUE in- TypesOfIndirectTaxesOfCo cost_TypesOfIndirectTaxesOfC 349 in-cost mpanyTable ompanyTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- TypesOfIndirectTaxesOfCo cost_TypesOfIndirectTaxesOfC 350 in-cost mpanyTable1NotAll ompanyTable1NotAll TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- TypesOfIndirectTaxesOfCo cost_TypesOfIndirectTaxesOfC 351 in-cost mpanyTable2NotAll ompanyTable2NotAll TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- TypesOfIndirectTaxesOfCo cost_TypesOfIndirectTaxesOfC 352 in-cost mpanyTable3NotAll ompanyTable3NotAll TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- TypesOfIndirectTaxesOfCo cost_TypesOfIndirectTaxesOfC 353 in-cost mpanyTable4NotAll ompanyTable4NotAll TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- TypesOfIndirectTaxesOfCo cost_TypesOfIndirectTaxesOfC 354 in-cost mpanyTableNotAll ompanyTableNotAll TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- 355 in-cost UnitOfMaterialConsumed cost_UnitOfMaterialConsumed FALSE xbrli:stringItemType duration xbrli:item TRUE in- 356 in-cost UnitOfUtilitiesConsumed cost_UnitOfUtilitiesConsumed FALSE xbrli:stringItemType duration xbrli:item TRUE nonnum:domainItemTy 357 in-cost Utility10Member in-cost_Utility10Member TRUE pe duration xbrli:item TRUE nonnum:domainItemTy 358 in-cost Utility1Member in-cost_Utility1Member TRUE pe duration xbrli:item TRUE nonnum:domainItemTy 359 in-cost Utility2Member in-cost_Utility2Member TRUE pe duration xbrli:item TRUE nonnum:domainItemTy 360 in-cost Utility3Member in-cost_Utility3Member TRUE pe duration xbrli:item TRUE nonnum:domainItemTy 361 in-cost Utility4Member in-cost_Utility4Member TRUE pe duration xbrli:item TRUE nonnum:domainItemTy 362 in-cost Utility5Member in-cost_Utility5Member TRUE pe duration xbrli:item TRUE nonnum:domainItemTy 363 in-cost Utility6Member in-cost_Utility6Member TRUE pe duration xbrli:item TRUE29 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] nonnum:domainItemTy 364 in-cost Utility7Member in-cost_Utility7Member TRUE pe duration xbrli:item TRUE nonnum:domainItemTy 365 in-cost Utility8Member in-cost_Utility8Member TRUE pe duration xbrli:item TRUE nonnum:domainItemTy 366 in-cost Utility9Member in-cost_Utility9Member TRUE pe duration xbrli:item TRUE in- 367 in-cost ValueAddedOfCompany cost_ValueAddedOfCompany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ValueAddedTaxAndCentralS cost_ValueAddedTaxAndCentra 368 in-cost alesTaxPayableByCompany lSalesTaxPayableByCompany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE nonnum:domainItemTy 369 in-cost ValueAddedTaxMember in-cost_ValueAddedTaxMember TRUE pe duration xbrli:item TRUE in- ValueAddedToNetRevenueF cost_ValueAddedToNetRevenu 370 in-cost romOperationsOfCompany eFromOperationsOfCompany FALSE num:percentItemType duration xbrli:item TRUE in- ValueAdditionAndDistributio cost_ValueAdditionAndDistributi nOfEarningsCompanyAsWh onOfEarningsCompanyAsWhol 371 in-cost oleAbstract eAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- WhetherCompanyHasRelate cost_WhetherCompanyHasRel dPartyTransactionsForSale atedPartyTransactionsForSale OrPurchaseOfGoodsOrServi OrPurchaseOfGoodsOrService 372 in-cost ces s FALSE xbrli:booleanItemType duration xbrli:item TRUE in- WhetherCostAuditorIsLeadA cost_WhetherCostAuditorIsLea 373 in-cost uditor dAuditor FALSE xbrli:booleanItemType duration xbrli:item TRUE in- WhetherCostAuditorsReport cost_WhetherCostAuditorsRep HasBeenQualifiedOrHasAny ortHasBeenQualifiedOrHasAny ReservationsOrContainsAdv ReservationsOrContainsAdvers 374 in-cost erseRemarks eRemarks FALSE xbrli:booleanItemType duration xbrli:item TRUE in- WhetherPreviousYearFigure cost_WhetherPreviousYearFigu 375 in-cost sAreReported resAreReported FALSE xbrli:booleanItemType duration xbrli:item TRUE 376 in-cost ExtraordinaryIncome in-cost_ExtraordinaryIncome FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- WorkingCapitalRatiosOfCo cost_WorkingCapitalRatiosOfC 377 in-cost mpanyAbstract ompanyAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE 378 in-cost NameOfService in-cost_NameOfService FALSE xbrli:stringItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 30 in-cost- 379 in-cost ServiceCode in-cost_ServiceCode FALSE type:ServiceCode duration xbrli:item TRUE in- ActualServiceProvidedAbstr cost_ActualServiceProvidedAbs 380 in-cost act tract TRUE xbrli:stringItemType duration xbrli:item TRUE 381 in-cost OwnServices in-cost_OwnServices FALSE xbrli:decimalItemType duration xbrli:item TRUE in- ServicesUnderContractualAr cost_ServicesUnderContractual 382 in-cost rangement Arrangement FALSE xbrli:decimalItemType duration xbrli:item TRUE 383 in-cost OutsourcedServices in-cost_OutsourcedServices FALSE xbrli:decimalItemType duration xbrli:item TRUE 384 in-cost ActualServiceProvided in-cost_ActualServiceProvided FALSE xbrli:decimalItemType duration xbrli:item TRUE in- NotesToManufacturedProdu cost_NotesToManufacturedPro ctAndServiceProfitabilityStat ductAndServiceProfitabilityState nonnum:textBlockItemT 385 in-cost ementExplanatory mentExplanatory FALSE ype duration xbrli:item TRUE in- ServicesProvidedAsPerServ cost_ServicesProvidedAsPerSe 386 in-cost iceTaxRecords rviceTaxRecords FALSE xbrli:decimalItemType duration xbrli:item TRUE in- ActualServiceRenderedAbst cost_ActualServiceRenderedAb 387 in-cost ract stract TRUE xbrli:stringItemType duration xbrli:item TRUE in- cost_DomesticServiceRendere 388 in-cost DomesticServiceRendered d FALSE xbrli:decimalItemType duration xbrli:item TRUE 389 in-cost ExportServiceRendered in-cost_ExportServiceRendered FALSE xbrli:decimalItemType duration xbrli:item TRUE 390 in-cost ActualServiceRendered in-cost_ActualServiceRendered FALSE xbrli:decimalItemType duration xbrli:item TRUE in- NameOfManufacturedProdu cost_NameOfManufacturedPro 391 in-cost ct duct FALSE xbrli:stringItemType duration xbrli:item TRUE in- ProductAndServiceProfitabili cost_ProductAndServiceProfita tyStatementOfManufactured bilityStatementOfManufactured 392 in-cost ProductOrServiceAbstract ProductOrServiceAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- DetailsOfManufacturedProd cost_DetailsOfManufacturedPro uctAndServiceProfitabilitySt ductAndServiceProfitabilityState 393 in-cost atementAbstract mentAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE31 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- CostPerUnitOfServiceAvaila cost_CostPerUnitOfServiceAvai 394 in-cost ble lable FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfSalesBeforeIn cost_CostPerUnitOfSalesBefor 395 in-cost terest eInterest FALSE xbrli:decimalItemType duration xbrli:item TRUE in- DisclosureRegardingConfor cost_DisclosureRegardingConf mityOfBooksAndRecordsWit ormityOfBooksAndRecordsWith hCostAccountingStandards CostAccountingStandardsAndG nonnum:textBlockItemT 396 in-cost AndGACAPExplanatory ACAPExplanatory FALSE ype duration xbrli:item TRUE in- SRNNumberOfForm23CFor cost_SRNNumberOfForm23CF 397 in-cost mCRA2 ormCRA2 FALSE xbrli:stringItemType duration xbrli:item TRUE in- SRNNumberOfForm23CFor cost_SRNNumberOfForm23CF 398 in-cost mCRA2Additional1 ormCRA2Additional1 FALSE xbrli:stringItemType duration xbrli:item TRUE in- SRNNumberOfForm23CFor cost_SRNNumberOfForm23CF 399 in-cost mCRA2Additional2 ormCRA2Additional2 FALSE xbrli:stringItemType duration xbrli:item TRUE in- SRNNumberOfForm23CFor cost_SRNNumberOfForm23CF 400 in-cost mCRA2Additional3 ormCRA2Additional3 FALSE xbrli:stringItemType duration xbrli:item TRUE in- SRNNumberOfForm23CFor cost_SRNNumberOfForm23CF 401 in-cost mCRA2Additional4 ormCRA2Additional4 FALSE xbrli:stringItemType duration xbrli:item TRUE in- DisclosureRelatingToMainte cost_DisclosureRelatingToMain nanceOfCostRecordsAsPer tenanceOfCostRecordsAsPerR Rule5OfTheCompaniesCost ule5OfTheCompaniesCostReco RecordsAndAuditRules2014 rdsAndAuditRules2014Explanat nonnum:textBlockItemT 402 in-cost Explanatory ory FALSE ype duration xbrli:item TRUE in- DisclosureRegardingAvailabi cost_DisclosureRegardingAvail lityOfInformationAsPerComp abilityOfInformationAsPerComp nonnum:textBlockItemT 403 in-cost aniesAct2013Explanatory aniesAct2013Explanatory FALSE ype duration xbrli:item TRUE in- DetailsOfManufacturedProd cost_DetailsOfManufacturedPro 404 in-cost uctOrServiceAbstract ductOrServiceAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- ManufacturedProductOrServ cost_ManufacturedProductOrS 405 in-cost iceTable erviceTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 32 in- IdentificationOfManufacture cost_IdentificationOfManufactur 406 in-cost dProductOrServiceAxis edProductOrServiceAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- GeneralInformationOfManuf cost_GeneralInformationOfMan acturedProductOrServiceAb ufacturedProductOrServiceAbst 407 in-cost stract ract TRUE xbrli:stringItemType duration xbrli:item TRUE in- NameOfManufacturedProdu cost_NameOfManufacturedPro 408 in-cost ctOrService ductOrService FALSE xbrli:stringItemType duration xbrli:item TRUE in- UnitOfMeasurementForMan cost_UnitOfMeasurementForMa 409 in-cost ufacturedProductOrService nufacturedProductOrService FALSE xbrli:stringItemType duration xbrli:item TRUE in- WhetherManufacturedProdu cost_WhetherManufacturedPro ctOrServiceCoveredUnderC ductOrServiceCoveredUnderCo 410 in-cost ostAudit stAudit FALSE xbrli:booleanItemType duration xbrli:item TRUE NetOperationalRevenueOfM in- anufacturedProductOrServic cost_NetOperationalRevenueOf 411 in-cost e ManufacturedProductOrService FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- NotesToManufacturedProdu cost_NotesToManufacturedPro nonnum:textBlockItemT 412 in-cost ctOrServiceExplanatory ductOrServiceExplanatory FALSE ype duration xbrli:item TRUE in- UnitOfMeasurementForServi cost_UnitOfMeasurementForSe 413 in-cost ce rvice FALSE xbrli:stringItemType duration xbrli:item TRUE in- AvailableCapacityOfService cost_AvailableCapacityOfServic 414 in-cost Abstract eAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- cost_AvailableCapacityOfServic 415 in-cost AvailableCapacityOfService e FALSE xbrli:decimalItemType duration xbrli:item TRUE in- NotesToQuantitativeInforma cost_NotesToQuantitativeInfor nonnum:textBlockItemT 416 in-cost tionForServiceExplanatory mationForServiceExplanatory FALSE ype duration xbrli:item TRUE in- QuantitativeDetailsOfServic cost_QuantitativeDetailsOfServi 417 in-cost eAbstract ceAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE 418 in-cost CaptiveConsumption in-cost_CaptiveConsumption FALSE xbrli:decimalItemType duration xbrli:item TRUE 419 in-cost OtherAdjustments in-cost_OtherAdjustments FALSE xbrli:monetaryItemType duration xbrli:item TRUE33 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- CostDetailsOfServiceAbstra cost_CostDetailsOfServiceAbst 420 in-cost ct ract TRUE xbrli:stringItemType duration xbrli:item TRUE 421 in-cost CostOfOtherOverheads in-cost_CostOfOtherOverheads FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 422 in-cost CostOfServiceProvided in-cost_CostOfServiceProvided FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 423 in-cost CostOfServicesSold in-cost_CostOfServicesSold FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 424 in-cost CostOfServiceAvailable in-cost_CostOfServiceAvailable FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- cost_CostOfServiceBeforeInter 425 in-cost CostOfServiceBeforeInterest est FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE 426 in-cost CostOfSalesOfService in-cost_CostOfSalesOfService FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- CostPerUnitDetailsOfServic cost_CostPerUnitDetailsOfServi 427 in-cost eAbstract ceAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- CostPerUnitOfOtherOverhea cost_CostPerUnitOfOtherOverh 428 in-cost ds eads FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfServiceProvid cost_CostPerUnitOfServiceProv 429 in-cost ed ided FALSE xbrli:decimalItemType duration xbrli:item TRUE in- CostPerUnitOfOtherAdjustm cost_CostPerUnitOfOtherAdjust 430 in-cost ents ments FALSE xbrli:decimalItemType duration xbrli:item TRUE in- cost_PerUnitCostOfServicesSol 431 in-cost PerUnitCostOfServicesSold d FALSE xbrli:decimalItemType duration xbrli:item TRUE in- PerUnitCostOfServicesSold cost_PerUnitCostOfServicesSol 432 in-cost BeforeInterest dBeforeInterest FALSE xbrli:decimalItemType duration xbrli:item TRUE in- PerUnitCostOfServicesSold cost_PerUnitCostOfServicesSol 433 in-cost OfService dOfService FALSE xbrli:decimalItemType duration xbrli:item TRUE in- PerUnitNetSalesRealization cost_PerUnitNetSalesRealizatio 434 in-cost OfService nOfService FALSE xbrli:decimalItemType duration xbrli:item TRUE in- PerUnitMarginAsPerCostAc cost_PerUnitMarginAsPerCostA 435 in-cost countsOfService ccountsOfService FALSE xbrli:decimalItemType duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 34 in- NotesToAbridgedCostState cost_NotesToAbridgedCostStat nonnum:textBlockItemT 436 in-cost mentOfServiceExplanatory ementOfServiceExplanatory FALSE ype duration xbrli:item TRUE in- DetailsOfUtilitiesForService cost_DetailsOfUtilitiesForServic 437 in-cost Table eTable TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE in- DetailsOfUtilitiesForService cost_DetailsOfUtilitiesForServic 438 in-cost Axis eAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- DetailsOfUtilitiesForService cost_DetailsOfUtilitiesForServic nonnum:domainItemTy 439 in-cost Domain eDomain TRUE pe duration xbrli:item TRUE in- DetailsOfUtilitiesForService cost_DetailsOfUtilitiesForServic 440 in-cost Abstract eAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- NetSalesRealizationOfServi cost_NetSalesRealizationOfSer 441 in-cost ce vice FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ProfitLossForAuditedProduc cost_ProfitLossForAuditedProd 442 in-cost tOrServices uctOrServices FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ProfitLossForUnauditedProd cost_ProfitLossForUnauditedPr 443 in-cost uctOrServices oductOrServices FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE 444 in-cost GrossFixedAssets in-cost_GrossFixedAssets FALSE xbrli:monetaryItemType debit instant xbrli:item TRUE 445 in-cost NetFixedAssets in-cost_NetFixedAssets FALSE xbrli:monetaryItemType debit instant xbrli:item TRUE in- CostPerUnitOfTotalInputsAn cost_CostPerUnitOfTotalInputs 446 in-cost dConversionCostForService AndConversionCostForService FALSE xbrli:decimalItemType duration xbrli:item TRUE in- InputsAndConversionCostF cost_InputsAndConversionCost 447 in-cost orService ForService FALSE xbrli:monetaryItemType debit duration xbrli:item TRUE in- AmountOfMarginOfServiceA cost_AmountOfMarginOfServic 448 in-cost sPerCostAccounts eAsPerCostAccounts FALSE xbrli:monetaryItemType duration xbrli:item TRUE in- DetailsOfProductOrActivityG cost_DetailsOfProductOrActivit 449 in-cost roupAbstract yGroupAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- ProductOrActivityGroupTabl cost_ProductOrActivityGroupTa 450 in-cost e ble TRUE xbrli:stringItemType duration xbrldt:hypercubeItemTRUE35 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in- IdentificationOfProductOrAct cost_IdentificationOfProductOr 451 in-cost ivityGroupAxis ActivityGroupAxis TRUE xbrli:stringItemType duration xbrldt:dimensionItemTRUE in- NameOfProductOrActivityGr cost_NameOfProductOrActivity 452 in-cost oup Group FALSE xbrli:stringItemType duration xbrli:item TRUE in- in-cost- ProductOrActivityGroupCod cost_ProductOrActivityGroupCo type:ProductGroupCod 453 in-cost e de FALSE e duration xbrli:item TRUE in- NetOperationalRevenueOfPr cost_NetOperationalRevenueOf 454 in-cost oductOrActivityGroup ProductOrActivityGroup FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- WhetherProductOrActivityGr cost_WhetherProductOrActivity 455 in-cost oupCoveredUnderCostAudit GroupCoveredUnderCostAudit FALSE xbrli:booleanItemType duration xbrli:item TRUE in- UnitOfMeasurementForProd cost_UnitOfMeasurementForPr 456 in-cost uctOrActivityGroup oductOrActivityGroup FALSE xbrli:stringItemType duration xbrli:item TRUE in- GeneralInformationComplia cost_GeneralInformationCompli 457 in-cost nceAbstract anceAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE DateOfBoardOfDirectorsMe in- etingInwhichAnnexureToCo cost_DateOfBoardOfDirectorsM mplianceReportWasApprove eetingInwhichAnnexureToComp 458 in-cost d lianceReportWasApproved FALSE xbrli:dateItemType instant xbrli:item TRUE in- DetailsOfCostAccountantAb cost_DetailsOfCostAccountant 459 in-cost stract Abstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- in-cost- NatureOfEmploymentOfCost cost_NatureOfEmploymentOfC type:NatureOfEmploym In Employment 460 in-cost Accountant ostAccountant FALSE entOfCostAccountant duration xbrli:item TRUE , In Practice in- in-cost- cost_CategoryOfCostAccounta type:CategoryOfCostAc Firm , LLP , 461 in-cost CategoryOfCostAccountant nt FALSE countant duration xbrli:item TRUE Sole Proprietor in- NameOfCostAccountantOrC cost_NameOfCostAccountantO ostAccountantsFirmWhoHas rCostAccountantsFirmWhoHas CertifiedComplianceReport CertifiedComplianceReportOfC 462 in-cost OfCompany ompany FALSE xbrli:stringItemType duration xbrli:item TRUE in- PermanentAccountNumber cost_PermanentAccountNumbe in-cost- OfCostAccountantOrCostAc rOfCostAccountantOrCostAcco type:PermanentAccoun 463 in-cost countantsFirm untantsFirm FALSE tNumber duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 36 in- AddressOfCostAccountantO cost_AddressOfCostAccountant 464 in-cost rCostAccountantsFirm OrCostAccountantsFirm FALSE xbrli:stringItemType duration xbrli:item TRUE in- EmailIDOfCostAccountantO cost_EmailIDOfCostAccountant 465 in-cost rCostAccountantsFirm OrCostAccountantsFirm FALSE xbrli:stringItemType duration xbrli:item TRUE in- DateOfSigningComplianceR cost_DateOfSigningCompliance 466 in-cost eportbyCostAccountant ReportbyCostAccountant FALSE xbrli:dateItemType instant xbrli:item TRUE in- PlaceOfSigningCompliance cost_PlaceOfSigningComplianc 467 in-cost ReportByCostAccountant eReportByCostAccountant FALSE xbrli:stringItemType duration xbrli:item TRUE in- WhetherComplianceReport cost_WhetherComplianceRepor HasBeenQualifiedOrHasAny tHasBeenQualifiedOrHasAnyRe ReservationsOrContainsAdv servationsOrContainsAdverseR 468 in-cost erseRemarks emarks FALSE xbrli:booleanItemType duration xbrli:item TRUE in- QuantitativeInformationAbstr cost_QuantitativeInformationAb 469 in-cost act stract TRUE xbrli:stringItemType duration xbrli:item TRUE in- GeneralInformationOfProdu cost_GeneralInformationOfProd 470 in-cost ctOrActivityAbstract uctOrActivityAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- QuantityProducedOfProduct cost_QuantityProducedOfProdu 471 in-cost OrActivityGroup ctOrActivityGroup FALSE xbrli:decimalItemType duration xbrli:item TRUE NetOperationalRevenueOfPr in- oductOrActivityGroupAbstra cost_NetOperationalRevenueOf 472 in-cost ct ProductOrActivityGroupAbstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- QuantitySoldOfProductOrAc cost_QuantitySoldOfProductOr 473 in-cost tivityGroup ActivityGroup FALSE xbrli:decimalItemType duration xbrli:item TRUE in- ReconciliationStatementAbs cost_ReconciliationStatementA 474 in-cost tract bstract TRUE xbrli:stringItemType duration xbrli:item TRUE in- ProfitLossFromProductOrAc cost_ProfitLossFromProductOr 475 in-cost tivityGroupsUnderCostAudit ActivityGroupsUnderCostAudit FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE37 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ProfitLossFromProductOrAc in- tivityGroupsCoveredUnderC cost_ProfitLossFromProductOr ostAccountingRecordsRules ActivityGroupsCoveredUnderCo ButNotCoveredUnderCostA stAccountingRecordsRulesButN 476 in-cost udit otCoveredUnderCostAudit FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ProfitLossFromActivitiesNot cost_ProfitLossFromActivitiesN CoveredUnderCostAccounti otCoveredUnderCostAccountin 477 in-cost ngRecordsRules gRecordsRules FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- ProfitLossAsPerCostAccoun cost_ProfitLossAsPerCostAcco 478 in-cost ts unts FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- cost_ComplianceReportAbstrac 479 in-cost ComplianceReportAbstract t TRUE xbrli:stringItemType duration xbrli:item TRUE in- DisclosureRelatingToAvaila cost_DisclosureRelatingToAvail bilityOfInformationAndExpla abilityOfInformationAndExplana nationForPurposeOfComplia tionForPurposeOfComplianceR nonnum:textBlockItemT 480 in-cost nceReportExplanatory eportExplanatory FALSE ype duration xbrli:item TRUE DisclosureRelatingToAvaila in- bilityOfCostStatementsAndS cost_DisclosureRelatingToAvail chedulesForEachUnitAndEa abilityOfCostStatementsAndSc chProductOrActivityExplanat hedulesForEachUnitAndEachPr nonnum:textBlockItemT 481 in-cost ory oductOrActivityExplanatory FALSE ype duration xbrli:item TRUE DisclosureRegardingConfor in- mityOfBooksAndRecordsWit cost_DisclosureRegardingConf hGenerallyAcceptedCostAcc ormityOfBooksAndRecordsWith ountingPrinciplesAndCostAc GenerallyAcceptedCostAccount countingStandardsExplanato ingPrinciplesAndCostAccountin nonnum:textBlockItemT 482 in-cost ry gStandardsExplanatory FALSE ype duration xbrli:item TRUE in- DisclosureRelatingToMainte cost_DisclosureRelatingToMain nanceOfCostRecordsAsPer tenanceOfCostRecordsAsPerA ApplicableCostAccountingR pplicableCostAccountingRecord ecordsRulesForCompliance sRulesForComplianceReportEx nonnum:textBlockItemT 483 in-cost ReportExplanatory planatory FALSE ype duration xbrli:item TRUE in- DisclosureRegardingAvailabi cost_DisclosureRegardingAvail lityOfInformationAsPerComp abilityOfInformationAsPerComp aniesAct1956ForComplianc aniesAct1956ForComplianceRe nonnum:textBlockItemT 484 in-cost eReportExplanatory portExplanatory FALSE ype duration xbrli:item TRUE[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 38 in- OtherOperatingIncomesOfC cost_OtherOperatingIncomesOf 485 in-cost ompany Company FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- OperatingIncomesOfCompa cost_OperatingIncomesOfCom 486 in-cost ny pany FALSE xbrli:monetaryItemType credit duration xbrli:item TRUE in- WhetherIndianAccountingSt cost_WhetherIndianAccounting andardsAreApplicableToThe StandardsAreApplicableToThe 487 in-cost Company Company FALSE xbrli:booleanItemType duration xbrli:item TRUE39 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Labels Element Name standard label totalLabel documentation terseLabel AbridgedCostStatementOfManufacturedProductAbstract Abridged cost statement of manufactured product [abstract] ExplanationOfCompanyToEveryReservationOrQualificatio Explanation of company to every reservation or qualification nOfCostAuditorsExplanatory of cost auditors [text block] AbridgedCostStatementOfServiceAbstract Abridged cost statement of service [abstract] SubheadingOfCETACode Subheading of CETA code SubheadingOfServiceCode Subheading of service code ActualProductionOfManufacturedProductAbstract Actual production of manufactured product [abstract] ActualProductionQuantity Actual production quantity Total actual production quantity ActualSalesOfManufacturedProductAbstract Actual sales of manufactured product [abstract] AddressOfCorporateOfficeOfCompany Address of corporate office of company AddressOfRegisteredOfficeOrOfPrincipalPlaceOfBusinessI Address of registered office or of principal place of business nIndiaOfCompany in India of company AdjustmentsInWorkInProgressAndFinishedStocksOfComp Adjustments in work-in-progress and finished stocks of any company AggregateAmountOfTransaction Aggregate amount of transaction DurationInMonthsOfPreviousFinancialYear Duration in months of previous financial year DurationInMonthsOfReportingPeriod Duration in months of reporting period AggregateQuantityOfRelatedPartyTransaction Aggregate quantity of related party transaction AmountOfExpensesnotConsideredInCostAccounts Amount of expenses not considered in cost accounts AmountOfIncomesNotConsideredInCostAccounts Amount of incomes not considered in cost accounts AmountOfMarginOfProductAsPerCostAccounts Amount of margin of product as per cost accounts Margin Margin Total margin Assessable value (AV) is the ''value'' on which duty is payable AssessableValueMember Assessable value [member] as a percentage Total available capacity of AvailableCapacityOfManufacturedProduct Available capacity of manufactured product manufactured product AvailableCapacityOfManufacturedProductAbstract Available capacity of manufactured product [abstract] AvailableQuantityForSaleOfProduct Available quantity for sale of product AverageNormalPriceOfRelatedPartyTransaction Average normal price of related party transaction AverageTransferPriceOfRelatedPartyTransaction Average transfer price of related party transaction BasisAdoptedToDetermineNormalPriceOfRelatedPartyTra Basis adopted to determine normal price of related party nsaction transaction CINOfRelatedParty CIN of related party CapacityAvailableThroughLeasingArrangements Capacity available through leasing arrangements[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 40 CapacityAvailableThroughLoanLicenseOrThirdParties Capacity available through loan license or third parties CapacityEnhancedDuringReportingPeriod Capacity enhanced during reporting period Capital Employed means average of net fixed assets (excluding effect of revaluation of fixed assets) plus Non-current investments and net current assets existing at the beginning CapitalEmployed Capital employed and close of the financial year. CapitalGoodsCreditsUtilised Capital goods credits utilised CategoryOfCostAuditor Category of cost auditor This credit can be utilised for payment of excise duty on dutiable final products and service tax on taxable output services [rule 3(4) of cenvat CenvatUtilisedAbstract Cenvat utilised [abstract] credit rules] Cess is used to describe a tax on CessAndOthersMember Cess and others [member] a tax ChangeInStockOfFinishedGoods Change in stock of finished goods ConsolidatedObservationsOrSuggestionsOfAllCostAuditor Consolidated observations or suggestions of all cost auditors sExplanatory [text block] ConsolidatedQualificationsReservationsOrAdverseRemark Consolidated qualifications, reservations or adverse remarks sOfAllCostAuditorsExplanatory of all cost auditors [text block] CorporateIdentityNumberOrForeignCompanyRegistrationN Corporate identity number or foreign company registration umber number Description of cost accounting policy adopted by the company keeping in view the requirements of the Companies (Cost Records and Audit) Rules 2014 in conformity with CRA-1 of the said CostAccountingPolicyAbstract Cost accounting policy [abstract] rules.41 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Briefly describe the cost accounting policy adopted by the company keeping in view the requirements of the Companies (Cost Records and Audit) Rules 2014 in conformity with CRA-1 of the said rules, cost accounting standards and its adequacy or otherwise to determine correctly the cost of production/operation, cost of sales, sales realization and margin of the product or service under reference separately for each product or CostAccountingPolicyExplanatory Cost accounting policy [text block] service CostAuditorsObservationsOrSuggestionsExplanatory Cost auditors observations or suggestions [text block] CostDetailsOfManufacturedProductAbstract Cost details of manufactured product [abstract] Cost of all activities relating to general management and CostOfAdministrativeOverheads Cost of administrative overheads administration of an organisation Total cost of bought out inputs of CostOfBoughtOutInputsOfCompany Cost of bought out inputs of company company CostOfBoughtOutInputsOfCompanyAbstract Cost of bought out inputs of company [abstract] CostOfDepreciationOrAmortization Cost of depreciation or amortization The cost of employees which can be attributed to a cost object in CostOfDirectEmployees Cost of direct employees an economically feasible way Expenses relating to manufacture of a product or rendering a service, which can be identified or linked with the cost object other than direct material cost and direct CostOfDirectExpenses Cost of direct expenses employee cost CostOfSalesBeforeInterest Cost of sales before interest CostOfFinishedGoodsPurchased Cost of finished goods purchased CostOfIncreaseDecreaseInFinishedGoods Cost of increase/decrease in finished goods CostOfIncreaseDecreaseInWorkInProgress Cost of increase/decrease in work-in-progress[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 42 Costs incurred by an enterprise in connection with the borrowing of funds.This will include interest and commitment charges on bank borrowings, other short term and long term borrowings, amortisation of discounts or premium related to borrowings, amortisation of ancillary cost incurred in connection with the arrangements of borrowings, finance charges in respect of finance leases, other similar arrangements and exchange differences arising from foreign currency borrowings to the extent they are regarded as an adjustment to the interest costs.The terms finance costs and borrowing costs are used CostOfInterestAndFinancingCharges Cost of interest and financing charges interchangeably CostOfIndustrySpecificOperatingExpenses Cost of industry specific operating expenses The cost of material used for the purpose of production of a CostOfMaterialsConsumed Cost of materials consumed product or rendering a service. Material consumed=raw materials+process CostOfMaterialsConsumedOfCompany Cost of materials consumed of company materials+chemicals CostOfOtherAdjustments Cost of other adjustments CostOfOtherBoughtOutInputsOfCompany Cost of other bought out inputs of company CostOfOtherProductionOverheads Cost of other production overheads Packing material which is essential to hold the product and bring it to a condition in which it can be used by or sold to a CostOfPrimaryPacking Cost of primary packing customer CostOfProcessMaterialsOrChemicalsConsumed Cost of process materials or chemicals consumed CostOfProcessMaterialsOrChemicalsOfCompany Cost of process materials or chemicals of company Total cost of production and CostOfProductionAndPurchases Cost of production and purchases purchases43 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] CostOfProductionOrOperations Cost of production or operations CostAuditOrderDate Cost audit order date CostAuditNumber Cost audit order number CostOfProductionOrOperationsOfGoodsSold Cost of production or operations of goods sold CostOfQualityControl Cost of quality control Repair and maintenance cost is the cost of all activities which have the objective of maintaining or restoring an asset in or to a state in which it can perform its required function at intended CostOfRepairsAndMaintenance Cost of repairs and maintenance capacity and efficiency Research and development cost is the cost for undertaking research to improve quality of a present product or improve process of manufacture, develop a new product, market research etc. and commercialization CostOfResearchAndDevelopment Cost of research and development thereof CostOfSalesOfProduct Cost of sales of product Cost of sales CostOfSales Cost of sales Total cost of sales CostOfOutsourcedOrContractualServices Cost of outsourced or contractual services Packing material that enables to store, transport, inform the customer, promote and otherwise CostOfSecondaryPacking Cost of secondary packing make the product marketable Captive consumption means the consumption of goods manufactured by one division or unit and consumed by another division or unit of the same organization or related undertaking for manufacturing CostOfSelfOrCaptiveConsumption Cost of self or captive consumption another product(s)[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 44 Selling overheads, also known as selling costs, are the expenses related to sale of products and include all indirect expenses in sales management for the organization. Distribution overheads, also known as distribution cost, are the costs incurred in handling a product or service from the time it is ready for despatch until it reaches the ultimate consumer including the units receiving the product or CostOfSellingAndDistributionOverheads Cost of selling and distribution overheads service in an inter-unit transfer. CostOfStoresAndSparesConsumed Cost of stores and spares consumed CostOfStoresAndSparesConsumedOfCompany Cost of stores and spares consumed of company CostOfTechnicalKnowhowFeeOrRoyalty Cost of technical knowhow fee or royalty Significant inputs such as power, steam, water, compressed air and the like which are used for manufacturing process but do not CostOfUtilitiesConsumed Cost of utilities consumed form part of the final product CostOfUtilitiesOfCompany Cost of utilities of company CostPerUnitDetailsOfManufacturedProductAbstract Cost per unit details of manufactured product [abstract] CostPerUnitOfAdministrativeOverheads Cost per unit of administrative overheads CostPerUnitOfOutsourcedOrContractualServices Cost per unit of outsourced or contractual services CostPerUnitOfCreditsForRecoveries Cost per unit of credits for recoveries CostPerUnitOfDepreciationOrAmortization Cost per unit of depreciation or amortization CostPerUnitOfDirectEmployees Cost per unit of direct employees CostPerUnitOfDirectExpenses Cost per unit of direct expenses CostPerUnitOfFinishedGoodsPurchased Cost per unit of finished goods purchased CostPerUnitOfIncreaseDecreaseInWorkInProgress Cost per unit of increase/decrease in work-in-progress CostPerUnitOfIndustrySpecificOperatingExpenses Cost per unit of industry specific operating expenses45 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Interest, including any payment in the nature of interest for use of non equity funds and incidental cost that an entity incurs in CostPerUnitOfInterestAndFinancingCharges Cost per unit of interest and financing charges arranging those funds CostPerUnitOfMaterialsConsumed Cost per unit of materials consumed CostPerUnitOfOtherProductionOverheads Cost per unit of other production overheads Packing material which is essential to hold the product and bring it to a condition in which it can be used by or sold to a CostPerUnitOfPrimaryPacking Cost per unit of primary packing customer CostPerUnitOfProcessMaterialsOrChemicalsConsumed Cost per unit of process materials or chemicals consumed CostPerUnitOfProductionAndPurchases Cost per unit of production and purchases CostPerUnitOfProductionOrOperations Cost per unit of production or operations CostPerUnitOfQualityControl Cost per unit of quality control CostPerUnitOfRepairsAndMaintenance Cost per unit of repairs and maintenance Research and development cost is the cost for undertaking research to improve quality of a present product or improve process of manufacture, develop a new product, market research etc. and commercialization CostPerUnitOfResearchAndDevelopment Cost per unit of research and development thereof CostPerUnitOfSecondaryPacking Cost per unit of secondary packing CostPerUnitOfSellingAndDistributionOverheads Cost per unit of selling and distribution overheads CostPerUnitOfStockAndOtherAdjustments Cost per unit of stock and other adjustments CostPerUnitOfStoresAndSparesConsumed Cost per unit of stores and spares consumed CostPerUnitOfTechnicalKnowhowFeeOrRoyalty Cost per unit of technical knowhow fee or royalty CostPerUnitOfTotalInputsAndConversionCostForProduct Cost per unit of total inputs and conversion cost for product CostPerUnitOfUtilitiesConsumed Cost per unit of utilities consumed CountryOfRelatedParty Country of related party CreditsForRecoveries Credits for recoveries CreditsUtilisedByCompany Credits utilised by company Total credits utilised by company CurrentAssetsAbstract Current assets [abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 46 CurrentAssets Current assets This ratio is a rough indication of a firm's ability to serve its current CurrentAssetsToCurrentLiabilities Current assets to current liabilities obligations CurrentFinancialYearAbstract Current financial year [abstract] CurrentLiabilities Current liabilities DateOfBoardOfDirectorsMeetingInWhichAnnexureToCost Date of board of directors' meeting in which annexure to cost AuditReportWasApproved audit report was approved DateOfEndOfFirstPreviousFinancialYear Date of end of first previous financial year DateOfEndOfReportingPeriod Date of end of reporting period DateOfSigningCostAuditReportAndAnnexureByCostAudito r Date of signing cost audit report and annexure by cost auditor DateOfStartOfFirstPreviousFinancialYear Date of start of first previous financial year DateOfStartOfReportingPeriod Date of start of reporting period This ratio expresses the relationship between capital contributed by creditors and that DebtEquityRatio Debt equity ratio contributed by owners DescriptionOfIndustrySpecificElementsOfOperatingExpens Description of industry specific elements of operating es expenses DescriptionOfMaterial Description of material DescriptionOfOtherBasisAdoptedToDetermineNormalPrice Description of other basis adopted to determine normal price DescriptionOfRelatedPartyTransactionsTable Description of related party transactions [table] Significant inputs such as power, steam, water, compressed air and the like which are used for manufacturing process but do not DescriptionOfUtilitiesConsumed Description of utilities consumed form part of the final product DetailsForNotReportingPreviousYearFiguresExplanatory Details for not reporting previous year figures [text block] DetailsOfCostAuditorTable Details of cost auditor [table] DetailsOfCostAuditorsAbstract Details of cost auditors [abstract] DetailsOfExpensesNotConsideredInCostAccountsAxis Details of expenses not considered in cost accounts [axis] DetailsOfExpensesNotConsideredInCostAccountsTable Details of expenses not considered in cost accounts [table] DetailsOfIncomesNotConsideredInCostAccountsAxis Details of incomes not considered in cost accounts [axis]47 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DetailsOfIncomesNotConsideredInCostAccountsTable Details of incomes not considered in cost accounts [table] DetailsOfIndustrySpecificElementsOfOperatingExpensesA Details of industry specific elements of operating expenses bstract [abstract] DetailsOfIndustrySpecificElementsOfOperatingExpensesA Details of industry specific elements of operating expenses xis [axis] DetailsOfIndustrySpecificElementsOfOperatingExpensesD Details of industry specific elements of operating expenses omain domain DetailsOfIndustrySpecificElementsOfOperatingExpensesT Details of industry specific elements of operating expenses able [table] DetailsOfMaterialConsumedOfManufacturedProductAxis Details of material consumed of manufactured product [axis] DetailsOfMaterialConsumedOfServiceAxis Details of material consumed of service [axis] DetailsOfMaterialConsumedOfServiceDomain Details of material consumed of service domain DetailsOfMaterialConsumedOfServiceTable Details of material consumed of service [table] DetailsOfMaterialsConsumedOfServiceAbstract Details of materials consumed of service [abstract] DetailsOfMaterialConsumedOfManufacturedProductDomai Details of material consumed of manufactured product n domain DetailsOfMaterialConsumedOfManufacturedProductTable Details of material consumed of manufactured product [table] Details of materials consumed of manufactured product DetailsOfMaterialsConsumedOfProductGroupAbstract [abstract] DetailsOfRelatedPartyAbstract Details of related party [abstract] DetailsOfRelatedPartyTransactionsAbstract Details of related party transactions [abstract] DetailsOfUtilitiesForManufacturedProductAbstract Details of utilities for manufactured product [abstract] DetailsOfUtilitiesOfManufacturedProductAxis Details of utilities of manufactured product [axis] DetailsOfUtilitiesOfManufacturedProductDomain Details of utilities of manufactured product domain DetailsOfUtilitiesOfManufacturedProductTable Details of utilities of manufactured product [table] DifferenceBetweenDutiesTaxesPaidAndRecovered Difference between duties taxes paid and recovered DifferenceInStockValuationAsPerCostAndFinancialRecord s Difference in stock valuation as per cost and financial records DisclosureOfCostAuditorsQualificationsOrAdverseRemark Disclosure of cost auditors qualifications or adverse remarks sInCostAuditorsReportAbstract in cost auditors report [abstract] Assigning of overheads to cost DisclosureRegardingAccountingAllocationAndAbsorptionO Disclosure regarding accounting, allocation and absorption of objects by means of appropriate fOverheadsExplanatory overheads [text block] absorption rate.[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 48 It is a special case of joint product where one or more of the joint products has minor value compared to others. Discarded material having some value in few cases and which is usually either disposed of without further treatment (other than reclamation and handling) or reintroduced into the production process in place of raw material. Material loss during production or storage due to various factors such as evaporation, chemical reaction, contamination, unrecoverable residue, shrinkage, etc., and DisclosureRegardingAccountingForByProductsJointProdu Disclosure regarding accounting for by products, joint discarded material which may or ctsAndScrapsOrWastageExplanatory products and scraps or wastage [text block] may not have value Significant inputs such as power, steam, water, compressed air, DisclosureRegardingAccountingForMaterialCostIncludingP Disclosure regarding accounting for material cost including and the like which are used for ackingMaterialsStoresAndSparesEmployeeCostUtilitiesAn packing materials, stores and spares, employee cost, utilities manufacturing process but do not dOtherRelevantCostComponentsExplanatory and other relevant cost components [text block] form a part of the final product DisclosureRegardingAdequacyOfBudgetaryControlSystem Disclosure regarding adequacy of budgetary control system Explanatory [text block] DisclosureRegardingAvailabilityOfInformationAsPerCompa Disclosure regarding availability of information as per niesAct1956Explanatory companies act 1956 [text block] DisclosureRegardingBasisOfInventoryValuationExplanator y Disclosure regarding basis of inventory valuation [text block] DisclosureRegardingChangesInCostAccountingPolicyDuri Disclosure regarding changes in cost accounting policy ngReportingPeriodExplanatory during reporting period [text block] Cost Centre refers to any unit of an entity selected with a view to accumulating all cost under that unit. The unit can be division, department, section, group of plant and machinery, group of DisclosureRegardingIdentificationOfCostCentresCostObje Disclosure regarding identification of cost centres, cost employees or combination of ctsAndCostDriversExplanatory objects and cost drivers [text block] several units.49 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] DisclosureRegardingOtherRelevantCostAccountingPolicyE Disclosure regarding other relevant cost accounting policy xplanatory [text block] DisclosureRegardingTreatmentOfAbnormalAndNonRecurri Disclosure regarding treatment of abnormal and non- ngCostsIncludingClassificationOfNonCostItemsExplanator recurring costs including classification of non-cost items [text y block] DisclosureRegardingValuationOfInterUnitOrInterCompany Disclosure regarding valuation of inter unit or inter company AndRelatedPartyTransactionExplanatory and related party transaction [text block] DisclosureRelatingToAdequacyOfInternalAuditOfCostReco Disclosure relating to adequacy of internal audit of cost rdsExplanatory records [text block] DisclosureRelatingToAvailabilityOfAuditedAndCertifiedCos Disclosure relating to availability of audited and certified cost tStatementsAndSchedulesForEachUnitAndEachProductOr statements and schedules for each unit and each product or ServiceExplanatory service [text block] DisclosureRelatingToAvailabilityOfCostRecordsOfBranche Disclosure relating to availability of cost records of branches sNotVisitedExplanatory not visited [text block] Disclosure relating to true and fair view of cost of production DisclosureRelatingToTrueAndFairViewOfCostOfProductio or service cost of sales margin and other information [text nOrServiceCostOfSalesMarginAndOtherInformation block] DisclosureRelatingToAvailabilityOfInformationAndExplanat Disclosure relating to availability of information and ionForPurposeOfCostAuditExplanatory explanation for purpose of cost audit [text block] DisclosureRelatingToMaintenanceOfCostRecordsAsPerAp Disclosure relating to maintenance of cost records as per plicableCostAccountingRecordsRulesExplanatory applicable cost accounting records rules [text block] DisclosureRelatingToSubmissionOfPerformanceAppraisal Disclosure relating to submission of performance appraisal ReportExplanatory report [text block] DisclosuresRegardingAccountingForDepreciationOrAmorti Disclosure regarding accounting for depreciation or zationExplanatory amortization [text block] DistributionOfEarnings Distribution of earnings Total distribution of earnings DistributionOfEarningsAbstract Distribution of earnings [abstract] DomesticPurchaseOfFinishedGoods Domestic purchase of finished goods DomesticSalesOfManufacturedProducts Domestic sales of manufactured products DomesticSalesOfTradedProducts Domestic sales of traded products DutiesTaxesPaidByCompany Duties taxes paid by company DutiesTaxesPaidByCompanyAbstract Duties taxes paid by company [abstract] Total duties taxes payable by DutiesTaxesPayableByCompany Duties taxes payable by company company DutiesTaxesPayableOfCompanyAbstract Duties taxes payable of company [abstract] DutiesTaxesRecoveredByCompany Duties taxes recovered by company EarningsAvailableForDistribution Earnings available for distribution EarningsAvailableForDistributionAbstract Earnings available for distribution [abstract] EmailAddressOfCompany Email address of company EmailIDOfCostAuditorOrCostAuditorsFirm Email id of cost auditor or cost auditors firm[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 50 ExciseAndOtherDutiesOfCompany Excise and other duties of company Excise duty is commonly referred to as an inland tax on the sale, or production for sale, of specific goods; or, more narrowly, as a tax on a good produced for sale, or sold, within a country or licenses for specific activities. Only Indirect Taxes relating to which returns are filed with the state and central government need to be included for the ExciseDutyMember Excise duty [member] company as a whole Total excise duty payable by ExciseDutyPayableByCompany Excise duty payable of company company ExciseDutyPayableForDomesticClearances Excise duty payable for domestic clearances ExciseDutyPayableForExportClearances Excise duty payable for export clearances ExciseDutyPayableOfCompanyAbstract Excise duty payable of company [abstract] ExciseDutyPayableOnOtherClearances Excise duty payable on other clearances ExciseDutyPayableOnStockTransfers Excise duty payable on stock transfers ExportIncentivesOfCompany Export incentives of company ExportSaleOfManufacturedProducts Export sale of manufactured products ExportSaleOfTradedProducts Export sale of traded products FinancialPerformanceOfCompanyAbstract Financial performance of company [abstract] FinancialPositionAndRatioAnalysisCompanyAsWholeAbstr Financial position and ratio analysis (company as whole) act [abstract] FinancialPositionOfCompanyAbstract Financial position of company [abstract] FinishedGoodsPurchased Finished goods purchased Total finished goods purchased FinishedGoodsPurchasedOfManufacturedProductAbstract Finished goods purchased of manufactured product [abstract] The inventory turnover formula or stock turnover ratio is the number of times that inventory is used during a measurement period FinishedGoodsStockToSalesOfCompanyInMonths Finished goods stock to sales of company (in months) (usually a year) FirmsRegistrationNumber Firm's registration number FirstPreviousFinancialYearAbstract First previous financial year [abstract] FixedAssetsAbstract Fixed assets [abstract]51 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] FundsRetainedByCompany Funds retained by company GeneralDetailsOfCostAuditorAxis General details of cost auditor [axis] GeneralInformationAbstract General information [abstract] GrossRevenueFromOperationsOfCompany Gross revenue from operations of company IdentificationDetailsForProductOrServiceAxis Identification details for product or service [axis] IdentificationNumberOfForeignRelatedPartyInCountryOfInc Identification number of foreign related party in country of orporationOrResidence incorporation or residence ImportsOfFinishedGoods Imports of finished goods InHouseCapacityUtilization In house capacity utilization (%) IndirectTaxesPaidThroughPLAOrCash Indirect taxes paid through PLA or cash SelectSectorForClassifyingManufacturedProductOrService Select sector for classifying manufactured product or service IndustrySpecificExpenses10Member Industry specific expenses 10 [member] IndustrySpecificExpenses1Member Industry specific expenses 1 [member] IndustrySpecificExpenses2Member Industry specific expenses 2 [member] IndustrySpecificExpenses3Member Industry specific expenses 3 [member] IndustrySpecificExpenses4Member Industry specific expenses 4 [member] IndustrySpecificExpenses5Member Industry specific expenses 5 [member] IndustrySpecificExpenses6Member Industry specific expenses 6 [member] IndustrySpecificExpenses7Member Industry specific expenses 7 [member] IndustrySpecificExpenses8Member Industry specific expenses 8 [member] IndustrySpecificExpenses9Member Industry specific expenses 9 [member] InputCreditsUtilised Input credits utilised InputServicesCreditsUtilised Input services credits utilised Total of inputs and conversion InputsAndConversionCostOfProduct Inputs and conversion cost of product cost of product Installed capacity is the maximum capacity of producing goods or providing services, according to the manufacturer’s specifications or determined InstalledCapacityOnStartOfReportingPeriod Installed capacity on start of reporting period through an expert study. InterestPenaltyFinesPaidByCompany Interest penalty fines paid by company LevelOfRoundingUsedInCostStatements Level of rounding used in cost statements (in INR) LongTermBorrowings Long-term borrowings MaterialConsumed10Member Material consumed 10 [member] MaterialConsumed1Member Material consumed 1 [member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 52 MaterialConsumed2Member Material consumed 2 [member] MaterialConsumed3Member Material consumed 3 [member] MaterialConsumed4Member Material consumed 4 [member] MaterialConsumed5Member Material consumed 5 [member] MaterialConsumed6Member Material consumed 6 [member] MaterialConsumed7Member Material consumed 7 [member] MaterialConsumed8Member Material consumed 8 [member] MaterialConsumed9Member Material consumed 9 [member] Membership Number refers to the membership number allotted by The Institute of Cost Accountants of India valid on the MembershipNumberOfMemberSigningReport Membership number of member signing report date of signing of the Report NameOfCompany Name of company "Cost auditor" means an auditor appointed to conduct an audit of cost records, under sub-section (2) of section 148 of the NameOfCostAuditorOrCostAuditorsFirm Name of cost auditor or cost auditors firm Companies Act 2013 NameOfExpensesNotConsideredInCostAccounts Name of expenses not considered in cost accounts NameOfIncomesNotConsideredInCostAccounts Name of incomes not considered in cost accounts Name of the Member Signing Report is the name registered in the membership records of The Institute of Cost Accountants of NameOfMemberSigningReport Name of member signing report India NameOfProductOrService Name of product or service NameOfProductOrIndustry Name of product or industry NameOfRelatedParty Name of related party NameOfRelatedPartyAxis Name of related party [axis] NetSalesRealizationOfProduct Net sales realization of product Sales NatureOfIssuingAuthorityInCountryOfIncorporationOrResid Nature of issuing authority in country of incorporation or ence residence NatureOfMaterialConsumed Nature of material consumed NatureOfRelatedPartyTransactionsAxis Nature of related party transactions [axis] NatureOfRelatedPartyTransactionsDomain Nature of related party transactions domain NetCurrentAssets Net current assets53 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] The amount of sales generated by a company after the deduction of returns, allowances for damaged or missing goods and NetRevenueFromOperationsOfCompany Net revenue from operations of company any discounts allowed NetRevenueFromOperationsOfCompanyForValueAddition Net revenue from operations of company for value addition Sales Sales Total sales “Net worth” means the aggregate value of the paid-up share capital and all reserves created out of the profits and securities premium account, after deducting the aggregate value of the accumulated losses, deferred expenditure and miscellaneous expenditure not written off, as per the audited balance sheet, but does not include reserves created out of revaluation of assets, write-back of depreciation NetWorth Net worth and amalgamation. NotesToAbridgedCostStatementOfManufacturedProductE Notes to abridged cost statement of manufactured product xplanatory [text block] NotesToDetailsOfIndustrySpecificOperatingExpensesExpl Notes to details of industry specific operating expenses [text anatory block] NotesToDetailsOfMaterialsConsumedExplanatory Notes to details of materials consumed [text block] NotesToFinancialPositionAndRatioAnalysisExplanatory Notes to financial position and ratio analysis [text block] NotesToProfitReconciliationExplanatory Notes to profit reconciliation [text block] NotesToQuantitativeInformationForManufacturedProductE Notes to quantitative information for manufactured product xplanatory [text block] NotesToReconciliationOfIndirectTaxesExplanatory Notes to reconciliation of indirect taxes [text block] NotesToRelatedPartyTransactionExplanatory Notes to related party transaction [text block] NotesToUtilitiesExplanatory Notes to utilities [text block] NotesToValueAdditionAndDistributionOfEarningsExplanat Notes to value addition and distribution of earnings [text ory block] NumberOfAuditCommitteeMeetingAttendedByCostAuditor Number of audit committee meeting attended by cost auditor DuringYear during year NumberOfCostAuditorsForReportingPeriod Number of cost auditor(s) for reporting period[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 54 OtherCreditsUtilised Other credits utilised OtherDistributionOfEarnings Other distribution of earnings OtherFinancialRatiosOfCompanyAbstract Other financial ratios of company [abstract] OtherIncomesOfCompany Other incomes of company OtherQuantitativeAdjustments Other quantitative adjustments OtherStateTaxesPayableByCompany Other state taxes payable by company PerUnitCostOfProductionOrOperationsOfGoodsSold Per unit cost of production or operations of goods sold PerUnitCostOfSalesOfProduct Per unit cost of sales of product PerUnitMarginAsPerCostAccountsOfProduct Per unit margin as per cost accounts of product PerUnitNetSalesRealizationOfProduct Per unit net sales realization of product PermanentAccountNumberOfCostAuditorOrCostAuditorsFi Permanent account number of cost auditor or cost auditors rm firm PermanentAccountNumberOfRelatedParty Permanent account number of related party PlaceOfSigningCostAuditReportAndAnnexureByCostAudit Place of signing cost audit report and annexure by cost or auditor CETACodeOfManufacturedProduct CETA code of manufactured product QuantitativeInformationOfManufacturedProductAbstract Quantitative information of manufactured product [abstract] AddressOfCostAuditorOrCostAuditorsFirm Address of cost auditor or cost auditors firm QuantitativeInformationOfServiceAbstract Quantitative information of service [abstract] ManufacturedProductOrServiceAbstract Manufactured product or service [abstract] ProductOrServiceCode Product or service code ProductionAsPerExciseRecords Production as per excise records A profitability measure that looks at a company's profits before the company has to pay corporate income tax. This measure deducts all expenses from revenue including interest expenses and operating expenses, but it leaves out the ProfitBeforeTax Profit before tax payment of tax55 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A profitability measure that looks at a company's profits before the company has to pay corporate income tax. This measure deducts all expenses from revenue including interest expenses and operating expenses, but it leaves out the ProfitBeforeTaxToCapitalEmployed Profit before tax to capital employed (%) payment of tax Shows how much profit a company makes for every rupee ProfitBeforeTaxToNetRevenueFromOperationsOfCompan Profit before tax to net revenue from operations of company it generates in revenue or sales y (%) (net profit margin) This ratio measures the rate of ProfitBeforeTaxToNetWorth Profit before tax to net worth (%) return on the owners equity This ratio expresses the relationship between profit a company makes for every rupee of value added (means the difference between the net output value (net sales adjusted for work-in-progress and finished goods stock) and cost of bought out materials and services for the product under reference)of ProfitBeforeTaxToValueAddedOfCompany Profit before tax to value added of company (%) company ProfitLossAsPerCostAccountsAbstract Profit (loss) as per cost accounts [abstract] Profit (loss) as per financial accounts (excluding Other ProfitLossAsPerFinancialAccounts Comprehensive Income for companies following Ind AS) ProfitReconciliationOfCompanyAsWholeAbstract Profit reconciliation of company as whole [abstract] ProfitabilityRatiosOfCompanyAbstract Profitability ratios of company [abstract] PurchaseOfProductMember Purchase of product [member] QuantitativeDetailsOfManufacturedProductAbstract Quantitative details of manufactured product [abstract] QuantityOfMaterialConsumed Quantity of material consumed QuantityOfUtilitiesConsumed Quantity of utilities consumed UnitOfMeasurementForManufacturedProduct Unit of measurement for manufactured product QuantityProducedOnLoanLicenseOrByThirdPartiesOnJob Quantity produced on loan license or by third parties on job Work work QuantityProducedUnderLeasingArrangements Quantity produced under leasing arrangements[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 56 RateOfMaterialConsumed Rate of material consumed RateOfUtilitiesConsumed Rate of utilities consumed RawMaterialsStockToConsumptionOfCompanyInMonths Raw materials stock to consumption of company (in months) Reconciliation between direct and indirect taxes paid by the company. Only Indirect Taxes relating to which returns are filed with the State and Central Government need to be included ReconciliationOfIndirectTaxesAbstract Reconciliation of indirect taxes [abstract] for the company as a whole DisclosureRegardingAuditOfCostRecordsInConformityWith Disclosure regarding audit of cost records in conformity with CostAuditingStandardsExplanatory Cost Auditing Standards [text block] Related Party means related party as defined under sub- section 76 of section 2 of the RelatedPartyTransactionsAbstract Related party transactions [abstract] Companies Act, 2013 ReportingCurrencyOfEntity Reporting currency of entity ReservesAndSurplus Reserves and surplus SaleOfProductMember Sale of product [member] Total quantity sold of QuantitySoldOfManufacturedAndTradedProduct Quantity sold of manufactured and traded product manufactured and traded product SelfManufacturedQuantity Self manufactured quantity SelfOrCaptiveConsumptionIncludingSamples Self or captive consumption including samples Service tax is an indirect tax levied under the finance act, 1994, as amended from time to time, on specified services. Only Indirect Taxes relating to which returns are filed with the state and central government need to be included for the company as a ServiceTaxMember Service tax [member] whole. ServiceTaxPayableByCompany Service tax payable by company ServicesReceivedMember Services received [member] ServicesRenderedMember Services rendered [member] ShareCapital Share capital Total stock and other StockAndOtherAdjustments Stock and other adjustments adjustments57 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] StockAndOtherAdjustmentsOfManufacturedProductAbstra Stock and other adjustments of manufactured product ct [abstract] StoresAndSparesStockToConsumptionOfCompanyInMont Stores and spares stock to consumption of company (in hs months) ToEmployeesAsSalariesWagesRetirementBenefitsAndOth To employees as salaries, wages, retirement benefits and ers others ToGovernmentAsTaxes To government as taxes ToShareholdersAsDividend To shareholders as dividend TotalRevenueAsPerFinancialAccounts Total revenue as per financial accounts Total Revenue including Exceptional, Extra Ordinary and TotalRevenueIncludingExtraordinaryIncome Other Comprehensive Income ExtraordinaryExpenses Exceptional and Extra Ordinary Expenses TurnoverAsPerExciseOrServiceTaxRecords Turnover as per excise or service tax records TypedDefaultAbstract Typed default [abstract] TypedDefaultAxis Typed default [axis] TypedDefaultDomain Typed default domain TypedDefaultTable Typed default [table] TypesOfIndirectTaxesOfCompanyAxis Types of indirect taxes of company [axis] TypesOfIndirectTaxesOfCompanyDomain Types of indirect taxes of company domain TypesOfIndirectTaxesOfCompanyTable Types of indirect taxes of company [table] TypesOfIndirectTaxesOfCompanyTable1NotAll Types of indirect taxes of company [table 1 NotAll] TypesOfIndirectTaxesOfCompanyTable2NotAll Types of indirect taxes of company [table 2 NotAll] TypesOfIndirectTaxesOfCompanyTable3NotAll Types of indirect taxes of company [table 3 NotAll] TypesOfIndirectTaxesOfCompanyTable4NotAll Types of indirect taxes of company [table 4 NotAll] TypesOfIndirectTaxesOfCompanyTableNotAll Types of indirect taxes of company [table NotAll] UnitOfMaterialConsumed Unit of material consumed UnitOfUtilitiesConsumed Unit of utilities consumed Utility10Member Utility 10 [member] Utility1Member Utility 1 [member] Utility2Member Utility 2 [member] Utility3Member Utility 3 [member] Utility4Member Utility 4 [member] Utility5Member Utility 5 [member] Utility6Member Utility 6 [member] Utility7Member Utility 7 [member] Utility8Member Utility 8 [member] Utility9Member Utility 9 [member][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 58 ValueAddedOfCompany Value added of company ValueAddedTaxAndCentralSalesTaxPayableByCompany Value added tax and central sales tax payable by company Value-added tax (VAT) is a form of consumption tax. From the perspective of the buyer, it is a tax on the purchase price. From that of the seller, it is a tax only on the "value added" to a product, material or service, from an accounting point of view, by this stage of its manufacture or distribution. Only Indirect Taxes relating to which returns are filed with the state and central government need to be included ValueAddedTaxMember Value added tax [member] for the company as a whole. This ratio expresses the relationship between "value addition" meaning the difference between the net output value (net sales adjusted for work-in- progress and finished goods stock) and cost of bought out materials and services for the product under reference to ValueAddedToNetRevenueFromOperationsOfCompany Value added to net revenue from operations of company (%) revenue or sales "Value addition" means the difference between the net output value (net sales adjusted for work-in-progress and finished goods stock) and cost of bought ValueAdditionAndDistributionOfEarningsCompanyAsWhol Value addition and distribution of earnings (company as out materials and services for the eAbstract whole) [abstract] product under reference WhetherCompanyHasRelatedPartyTransactionsForSaleOr Whether company has related party transactions for sale or PurchaseOfGoodsOrServices purchase of goods or services WhetherCostAuditorIsLeadAuditor Whether cost auditor is lead auditor WhetherCostAuditorsReportHasBeenQualifiedOrHasAnyR Whether cost auditors report has been qualified or has any eservationsOrContainsAdverseRemarks reservations or contains adverse remarks WhetherPreviousYearFiguresAreReported Whether previous year figures are reported59 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Exceptional, Extra Ordinary and Other Comprehensive ExtraordinaryIncome Income WorkingCapitalRatiosOfCompanyAbstract Working capital ratios of company [abstract] NameOfService Name of service ServiceCode Service code ActualServiceProvidedAbstract Actual service provided [abstract] OwnServices Own services ServicesUnderContractualArrangement Services under contractual arrangement OutsourcedServices Outsourced services ActualServiceProvided Actual service provided Total actual service provided NotesToManufacturedProductAndServiceProfitabilityState Notes to manufactured product and service profitability mentExplanatory statement [text block] Total services provided as per ServicesProvidedAsPerServiceTaxRecords Services provided as per service tax records service tax records ActualServiceRenderedAbstract Actual service rendered [abstract] DomesticServiceRendered Domestic service rendered ExportServiceRendered Export service rendered ActualServiceRendered Actual service rendered Total actual service rendered NameOfManufacturedProduct Name of manufactured product ProductAndServiceProfitabilityStatementOfManufacturedP Product and service profitability statement of manufactured roductOrServiceAbstract product or service [abstract] DetailsOfManufacturedProductAndServiceProfitabilityState Details of manufactured product and service profitability mentAbstract statement [abstract] CostPerUnitOfServiceAvailable Cost per unit of service available CostPerUnitOfSalesBeforeInterest Cost per unit of sales before interest This refers to disclosures as per the Cost Auditing Standards DisclosureRegardingConformityOfBooksAndRecordsWith Disclosure regarding conformity of books and records with issued by The Institute of Cost CostAccountingStandardsAndGACAPExplanatory Cost Accounting Standards and GACAP [text block] Accountants of India SRNNumberOfForm23CFormCRA2 SRN number of form 23C/form CRA-2 SRNNumberOfForm23CFormCRA2Additional1 SRN number of form 23C/form CRA-2-Additional 1 SRNNumberOfForm23CFormCRA2Additional2 SRN number of form 23C/form CRA-2-Additional 2 SRNNumberOfForm23CFormCRA2Additional3 SRN number of form 23C/form CRA-2-Additional 3 SRNNumberOfForm23CFormCRA2Additional4 SRN number of form 23C/form CRA-2-Additional 4 DisclosureRelatingToMaintenanceOfCostRecordsAsPerRuDisclosure relating to maintenance of cost records as per rule le5OfTheCompaniesCostRecordsAndAuditRules2014Expl 5 of the companies cost records and audit rules 2014 [text anatory block] DisclosureRegardingAvailabilityOfInformationAsPerCompa Disclosure regarding availability of information as per niesAct2013Explanatory companies act 2013 [text block][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 60 DetailsOfManufacturedProductOrServiceAbstract Details of manufactured product or service [abstract] ManufacturedProductOrServiceTable Manufactured product or service [table] "Product" means any tangible or intangible goods, material, substance, article, idea, know- how, method, information, object, service, etc. that is the result of human, mechanical, industrial, chemical or natural act, process, procedure, function, operation, technique or treatment and is intended for use, consumption, sale, transport, store, delivery or IdentificationOfManufacturedProductOrServiceAxis Identification of manufactured product or service [axis] disposal GeneralInformationOfManufacturedProductOrServiceAbstr General information of manufactured product or service act [abstract] NameOfManufacturedProductOrService Name of manufactured product or service UnitOfMeasurementForManufacturedProductOrService Unit of measurement for manufactured product or service WhetherManufacturedProductOrServiceCoveredUnderCos Whether manufactured product or service covered under cost tAudit audit NetOperationalRevenueOfManufacturedProductOrService Net operational revenue of manufactured product or service NotesToManufacturedProductOrServiceExplanatory Notes to manufactured product or service [text block] UnitOfMeasurementForService Unit of measurement for service AvailableCapacityOfServiceAbstract Available capacity of service [abstract] AvailableCapacityOfService Available capacity of service NotesToQuantitativeInformationForServiceExplanatory Notes to quantitative information for service [text block] QuantitativeDetailsOfServiceAbstract Quantitative details of service [abstract] CaptiveConsumption Captive consumption OtherAdjustments Other adjustments CostDetailsOfServiceAbstract Cost details of service [abstract]61 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] The cost of material of any nature used for the purpose of production of a product or a service. Overheads comprise of indirect materials, indirect employee costs and indirect expenses which are not directly identifiable or allocable to a cost CostOfOtherOverheads Cost of other overheads object Cost of production shall consist of material consumed, direct wages and salaries, direct expenses, works overheads, quality control cost, research and development cost, packing cost, administrative overheads relating CostOfServiceProvided Cost of service provided Total cost of service provided to production CostOfServicesSold Cost of services sold CostOfServiceAvailable Cost of service available Total cost of service available CostOfServiceBeforeInterest Cost of service before interest CostOfSalesOfService Cost of sales of service CostPerUnitDetailsOfServiceAbstract Cost per unit details of service [abstract] CostPerUnitOfOtherOverheads Cost per unit of other overheads CostPerUnitOfServiceProvided Cost per unit of service provided CostPerUnitOfOtherAdjustments Cost per unit of other adjustments PerUnitCostOfServicesSold Per unit cost of services sold of service PerUnitCostOfServicesSoldBeforeInterest Per unit cost of services sold before interest PerUnitCostOfServicesSoldOfService Per unit cost of services sold PerUnitNetSalesRealizationOfService Per unit net sales realization of service PerUnitMarginAsPerCostAccountsOfService Per unit margin as per cost accounts of service NotesToAbridgedCostStatementOfServiceExplanatory Notes to abridged cost statement of service [text block] DetailsOfUtilitiesForServiceTable Details of utilities of service [table] DetailsOfUtilitiesForServiceAxis Details of utilities of service [axis] DetailsOfUtilitiesForServiceDomain Details of utilities of service domain DetailsOfUtilitiesForServiceAbstract Details of utilities for service [abstract] NetSalesRealizationOfService Net sales realization of service[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 62 ProfitLossForAuditedProductOrServices Profit (loss) for audited product or services ProfitLossForUnauditedProductOrServices Profit (loss) for unaudited product or services GrossFixedAssets Gross fixed assets NetFixedAssets Net fixed assets CostPerUnitOfTotalInputsAndConversionCostForService Cost per unit of total inputs and conversion cost for service Total inputs and conversion cost InputsAndConversionCostForService Inputs and conversion cost for service for service AmountOfMarginOfServiceAsPerCostAccounts Amount of margin of service as per cost accounts DetailsOfProductOrActivityGroupAbstract Details of product or activity group [abstract] "Product group" in relation to tangible products means a group of homogenous and alike products, produced from same raw materials and by using similar or same production process, having similar physical or chemical characteristics and common unit of measurement, and having same or similar usage or application; and in relation to intangible products means a group of homogenous and alike products or services, produced by using similar or same process or inputs, having similar characteristics and common unit of measurement, and having same or similar ProductOrActivityGroupTable Product or activity group [table] usage or application"63 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] "Product" means any tangible or intangible goods, material, substance, article, idea, know- how, method, information, object, service, etc. that is the result of human, mechanical, industrial, chemical or natural act, process, procedure, function, operation, technique or treatment and is intended for use, consumption, sale, transport, store, delivery or IdentificationOfProductOrActivityGroupAxis Identification of product or activity group [axis] disposal NameOfProductOrActivityGroup Name of product or activity group ProductOrActivityGroupCode Product or activity group code NetOperationalRevenueOfProductOrActivityGroup Net operational revenue of product or activity group WhetherProductOrActivityGroupCoveredUnderCostAudit Whether product or activity group covered under cost audit UnitOfMeasurementForProductOrActivityGroup Unit of measurement for product or activity group GeneralInformationComplianceAbstract General information compliance [abstract] DateOfBoardOfDirectorsMeetingInwhichAnnexureToComp Date of board of directors' meeting in which annexure to lianceReportWasApproved compliance report was approved DetailsOfCostAccountantAbstract Details of cost accountant [abstract] NatureOfEmploymentOfCostAccountant Nature of employment of cost accountant CategoryOfCostAccountant Category of cost accountant NameOfCostAccountantOrCostAccountantsFirmWhoHasC Name of cost accountant or cost accountant's firm who has ertifiedComplianceReportOfCompany certified compliance report of company PermanentAccountNumberOfCostAccountantOrCostAcco Permanent account number of cost accountant or cost untantsFirm accountant's firm AddressOfCostAccountantOrCostAccountantsFirm Address of cost accountant or cost accountant's firm EmailIDOfCostAccountantOrCostAccountantsFirm Email id of cost accountant or cost accountant's firm DateOfSigningComplianceReportbyCostAccountant Date of signing compliance report by cost accountant PlaceOfSigningComplianceReportByCostAccountant Place of signing compliance report by cost accountant WhetherComplianceReportHasBeenQualifiedOrHasAnyRe Whether compliance report has been qualified or has any servationsOrContainsAdverseRemarks reservations or contains adverse remarks QuantitativeInformationAbstract Quantitative information [abstract] GeneralInformationOfProductOrActivityAbstract General information of product or activity [abstract] QuantityProducedOfProductOrActivityGroup Quantity produced of product or activity group NetOperationalRevenueOfProductOrActivityGroupAbstract Net operational revenue of product or activity group [abstract][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 64 QuantitySoldOfProductOrActivityGroup Quantity sold of product or activity group ReconciliationStatementAbstract Reconciliation statement [abstract] Profit (loss) from product or activity groups covered under ProfitLossFromProductOrActivityGroupsUnderCostAudit cost audit Profit (loss) from product or activity groups covered under ProfitLossFromProductOrActivityGroupsCoveredUnderCos cost accounting records rules but not covered under cost tAccountingRecordsRulesButNotCoveredUnderCostAudit audit ProfitLossFromActivitiesNotCoveredUnderCostAccounting Profit (loss) from activities not covered under cost accounting RecordsRules records rules Total profit (loss) as per cost ProfitLossAsPerCostAccounts Profit (loss) as per cost accounts accounts Every company to which these rules apply shall submit a compliance report, in respect of each of its financial year commencing on or after the 1st day of April, 2011, duly certified by a cost accountant, along with the annexure to the central government, in the prescribed ComplianceReportAbstract Compliance report [abstract] form DisclosureRelatingToAvailabilityOfInformationAndExplanat Disclosure relating to availability of information and ionForPurposeOfComplianceReportExplanatory explanation for purpose of compliance report [text block] Disclosure relating to availability of cost statements and DisclosureRelatingToAvailabilityOfCostStatementsAndSch schedules for each unit and each product or activity [text edulesForEachUnitAndEachProductOrActivityExplanatory block] DisclosureRegardingConformityOfBooksAndRecordsWith Disclosure regarding conformity of books and records with GenerallyAcceptedCostAccountingPrinciplesAndCostAcco generally accepted cost accounting principles and cost untingStandardsExplanatory accounting standards [text block] DisclosureRelatingToMaintenanceOfCostRecordsAsPerAp Disclosure relating to maintenance of cost records as per plicableCostAccountingRecordsRulesForComplianceRepo applicable cost accounting records rules for compliance rtExplanatory report [text block] DisclosureRegardingAvailabilityOfInformationAsPerCompa Disclosure regarding availability of information as per niesAct1956ForComplianceReportExplanatory Companies Act 1956 for compliance report [text block] OtherOperatingIncomesOfCompany Other operating incomes of company Total operating incomes of OperatingIncomesOfCompany Operating incomes of company company WhetherIndianAccountingStandardsAreApplicableToTheC Whether Indian Accounting Standards are applicable to the ompany company[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 65 ELR Cost Audit # Extended Link Role Uri Extended Link Role Id Extended Link Role definition Used On http://www.icmai.in/xbrl/2015-04-01/in-cost- 1 aud/role/GeneralInformation GeneralInformation [100100] General information presentationLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 2 aud/role/GeneralDetailsOfCostAuditor GeneralDetailsOfCostAuditor [100300] General details of cost auditor presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/GeneralDetailsOfCostAuditorForPeriodPrio GeneralDetailsOfCostAuditorForPeriodPrior[100300a]General details of cost auditor for period prior to 3 rTo01April2014 To01April2014 01-APR-2014 presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 4 aud/role/CostAccountingPolicy CostAccountingPolicy [100310] Cost accounting policy presentationLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- presentationLinkbaseRef , calculationLinkbaseRef 5 aud/role/ManufacturedProductOrService ManufacturedProductOrService [100320] Manufactured product or service , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/QuantitativeInformationOfManufacturedPro QuantitativeInformationOfManufacturedPro [100330] Quantitative information of manufactured presentationLinkbaseRef , calculationLinkbaseRef 6 duct duct product , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/AbridgedCostStatementOfManufacturedPr AbridgedCostStatementOfManufacturedPro [100340] Abridged cost statement of manufactured presentationLinkbaseRef , calculationLinkbaseRef 7 oduct duct product , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/AbridgedCostStatementDetailsOfMaterialC AbridgedCostStatementDetailsOfMaterialC [100340a] Abridged cost statement-Details of material 8 onsumeda onsumeda consumed presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/AbridgedCostStatementOfProductGroupD AbridgedCostStatementOfProductGroupDe 9 etailsOfUtilitiesb tailsOfUtilitiesb [100340b] Abridged cost statement-Details of utilities presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/AbridgedCostStatementOfProductGroupD AbridgedCostStatementOfProductGroupDe [100340c] Abridged cost statement-Details of industry 10 etailsOfIndustrySpecificOperatingExpensesc tailsOfIndustrySpecificOperatingExpensesc specific operating expenses presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- presentationLinkbaseRef , calculationLinkbaseRef 11 aud/role/QuantitativeInformationOfService QuantitativeInformationOfService [100341] Quantitative information of service , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- presentationLinkbaseRef , calculationLinkbaseRef 12 aud/role/AbridgedCostStatementOfService AbridgedCostStatementOfService [100342] Abridged cost statement of service , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/AbridgedCostStatementServiceDetailsOfM AbridgedCostStatementServiceDetailsOfM [100342a] Abridged cost statement-Details of material 13 aterialConsumeda aterialConsumeda consumed presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/AbridgedCostStatementOfServiceDetailsO AbridgedCostStatementOfServiceDetailsOf 14 fUtilitiesb Utilitiesb [100342b] Abridged cost statement-Details of utilities presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/AbridgedCostStatementOfServiceDetailsO AbridgedCostStatementOfServiceDetailsOf [100342c] Abridged cost statement-Details of industry 15 fIndustrySpecificOperatingExpensesc IndustrySpecificOperatingExpensesc specific operating expenses presentationLinkbaseRef , definitionLinkbaseRef66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/ProductAndServiceProfitabilityStatementOf ProductAndServiceProfitabilityStatementOf [100350] Product and service profitability statement of presentationLinkbaseRef , calculationLinkbaseRef 16 ManufacturedProductOrService ManufacturedProductOrService manufactured product or service , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 17 aud/role/ProfitReconciliation ProfitReconciliation [100360] Profit reconciliation presentationLinkbaseRef , calculationLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/ProfitReconciliationDetailsOfIncomesNotC ProfitReconciliationDetailsOfIncomesNotCo [100360a] Profit reconciliation-Details of incomes not 18 onsidereda nsidereda considered presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- aud/role/ProfitReconciliationDetailsOfExpensesNot ProfitReconciliationDetailsOfExpensesNotC[100360b] Profit reconciliation-Details of expenses not 19 Consideredb onsideredb considered presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 20 aud/role/ValueAdditionAndDistributionOfEarnings ValueAdditionAndDistributionOfEarnings [100370] Value addition and distribution of earnings presentationLinkbaseRef , calculationLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 21 aud/role/FinancialPositionAndRatioAnalysis FinancialPositionAndRatioAnalysis [100400] Financial position and ratio analysis presentationLinkbaseRef , calculationLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 22 aud/role/RelatedPartyTransactions RelatedPartyTransactions [100410] Related party transactions presentationLinkbaseRef , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- presentationLinkbaseRef , calculationLinkbaseRef 23 aud/role/ReconciliationOfIndirectTaxes ReconciliationOfIndirectTaxes [100420] Reconciliation of indirect taxes , definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 24 aud/role/ReconciliationOfIndirectTaxesNotAll ReconciliationOfIndirectTaxesNotAll [100421] Reconciliation of indirect taxes/not-all definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 25 aud/role/ReconciliationOfIndirectTaxesNotAlla ReconciliationOfIndirectTaxesNotAlla [100421a] Reconciliation of indirect taxes/not-all definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 26 aud/role/ReconciliationOfIndirectTaxesNotAllb ReconciliationOfIndirectTaxesNotAllb [100421b] Reconciliation of indirect taxes/not-all definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 27 aud/role/ReconciliationOfIndirectTaxesNotAllc ReconciliationOfIndirectTaxesNotAllc [100421c] Reconciliation of indirect taxes/not-all definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 28 aud/role/ReconciliationOfIndirectTaxesNotAlld ReconciliationOfIndirectTaxesNotAlld [100421d] Reconciliation of indirect taxes/not-all definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 29 aud/role/TypedDefault TypedDefault [900000] Typed default definitionLinkbaseRef http://www.icmai.in/xbrl/2015-04-01/in-cost- 30 aud/role/AxisDefaults AxisDefaults [910000] Axis-Defaults definitionLinkbaseRef[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 67 Presentation-CostAudit Prefix Preferred Label Element Name Label Role Order Reference ELR [100100] General information [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost General information [abstract] GeneralInformationAbstract standard label Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Corporate identity number or foreign company registration CorporateIdentityNumberOrForei in-cost number gnCompanyRegistrationNumber standard label 1 [ Publisher : MCA ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Name of company NameOfCompany standard label 2Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Address of registered office or of AddressOfRegisteredOfficeOrOf principal place of business in India PrincipalPlaceOfBusinessInIndia [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost of company OfCompany standard label 3Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Address of corporate office of AddressOfCorporateOfficeOfCom [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company pany standard label 4Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Email address of company EmailAddressOfCompany standard label 5Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] in-cost Current financial year [abstract] CurrentFinancialYearAbstract standard label 6 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Date of start of reporting period DateOfStartOfReportingPeriod standard label 1Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Date of end of reporting period DateOfEndOfReportingPeriod standard label 2Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Duration in months of reporting DurationInMonthsOfReportingPer [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost period iod standard label 7Section : Note (2) ;; Role : disclosureRef ;; ] First previous financial year FirstPreviousFinancialYearAbstra in-cost [abstract] ct standard label 8 Date of start of first previous DateOfStartOfFirstPreviousFinan [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost financial year cialYear standard label 1Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Date of end of first previous DateOfEndOfFirstPreviousFinanc [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost financial year ialYear standard label 2Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Duration in months of previous DurationInMonthsOfPreviousFina [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost financial year ncialYear standard label 9Section : Note (2) ;; Role : disclosureRef ;; ] Level of rounding used in cost LevelOfRoundingUsedInCostStat [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost statements (in INR) ements standard label 10Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ]68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Reporting currency of entity ReportingCurrencyOfEntity standard label 11Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Whether Indian Accounting Standards are applicable to the WhetherIndianAccountingStanda in-cost company rdsAreApplicableToTheCompany standard label 12 Number of cost auditor(s) for NumberOfCostAuditorsForReport [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost reporting period ingPeriod standard label 13Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Date of board of directors' meeting DateOfBoardOfDirectorsMeetingI in which annexure to cost audit nWhichAnnexureToCostAuditRe [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost report was approved portWasApproved standard label 14Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Whether cost auditors report has been qualified or has any WhetherCostAuditorsReportHas reservations or contains adverse BeenQualifiedOrHasAnyReservat [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost remarks ionsOrContainsAdverseRemarks standard label 15Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Consolidated qualifications, ConsolidatedQualificationsReser reservations or adverse remarks of vationsOrAdverseRemarksOfAllC [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost all cost auditors [text block] ostAuditorsExplanatory standard label 16Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Consolidated observations or ConsolidatedObservationsOrSug suggestions of all cost auditors gestionsOfAllCostAuditorsExplan [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [text block] atory standard label 17Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Explanation of company to every ExplanationOfCompanyToEveryR reservation or qualification of cost eservationOrQualificationOfCost [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost auditors [text block] AuditorsExplanatory standard label 18Section : SubRule 6 of Rule 6 ;; Role : disclosureRef ;; ] Whether company has related party WhetherCompanyHasRelatedPar transactions for sale or purchase of tyTransactionsForSaleOrPurchas [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost goods or services eOfGoodsOrServices standard label 19Section : Annexure to CRA-3 ; Part A ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [100300] General details of cost ELR auditor [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Details of cost auditors [abstract] DetailsOfCostAuditorsAbstract standard label : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Details of cost auditor [table] DetailsOfCostAuditorTable standard label 1: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; General details of cost auditor Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost [axis] GeneralDetailsOfCostAuditorAxis standard label 1: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 69 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; WhetherCostAuditorIsLeadAudito Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Whether cost auditor is lead auditor r standard label 2: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Category of cost auditor CategoryOfCostAuditor standard label 3: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Firm's registration number FirmsRegistrationNumber standard label 4: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Name of cost auditor or cost NameOfCostAuditorOrCostAudito Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost auditors firm rsFirm standard label 5: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Permanent account number of cost PermanentAccountNumberOfCos Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost auditor or cost auditors firm tAuditorOrCostAuditorsFirm standard label 6: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Address of cost auditor or cost AddressOfCostAuditorOrCostAud Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost auditors firm itorsFirm standard label 7: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Email id of cost auditor or cost EmailIDOfCostAuditorOrCostAudi Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost auditors firm torsFirm standard label 8: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Membership number of member MembershipNumberOfMemberSi Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost signing report gningReport standard label 9: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Name of member signing report NameOfMemberSigningReport standard label 10: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Name of product or industry NameOfProductOrIndustry standard label 11: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2 A2 standard label 12: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ]70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2-Additional 1 A2Additional1 standard label 13: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2-Additional 2 A2Additional2 standard label 14: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2-Additional 3 A2Additional3 standard label 15: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2-Additional 4 A2Additional4 standard label 16: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] Number of audit committee meeting NumberOfAuditCommitteeMeetin [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; attended by cost auditor during gAttendedByCostAuditorDuringY Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost year ear standard label 17: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Date of signing cost audit report DateOfSigningCostAuditReportA Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost and annexure by cost auditor ndAnnexureByCostAuditor standard label 18: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Place of signing cost audit report PlaceOfSigningCostAuditReportA Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost and annexure by cost auditor ndAnnexureByCostAuditor standard label 19: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] Disclosure of cost auditors DisclosureOfCostAuditorsQualific qualifications or adverse remarks in ationsOrAdverseRemarksInCost [ Publisher : MCA ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost cost auditors report [abstract] AuditorsReportAbstract standard label 20Rules 2011 ;; Role : disclosureRef ;; ] Disclosure regarding audit of cost DisclosureRegardingAuditOfCost records in conformity with Cost RecordsInConformityWithCostAu [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Auditing Standards [text block] ditingStandardsExplanatory standard label 1Section : CRA-3 ;; Role : disclosureRef ;; ] Disclosure relating to availability of DisclosureRelatingToAvailability [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; information and explanation for OfInformationAndExplanationFor Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost purpose of cost audit [text block] PurposeOfCostAuditExplanatory standard label 2Rules 2011 ;; Role : disclosureRef ;; ] Disclosure relating to maintenance DisclosureRelatingToMaintenanc of cost records as per rule 5 of the eOfCostRecordsAsPerRule5OfTh companies cost records and audit eCompaniesCostRecordsAndAud [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost rules 2014 [text block] itRules2014Explanatory standard label 3Section : CRA-3 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 71 Disclosure relating to availability of DisclosureRelatingToAvailability [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; cost records of branches not visited OfCostRecordsOfBranchesNotVi Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost [text block] sitedExplanatory standard label 4Rules 2011 ;; Role : disclosureRef ;; ] Disclosure regarding availability of DisclosureRegardingAvailabilityO information as per companies act fInformationAsPerCompaniesAct [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost 2013 [text block] 2013Explanatory standard label 5Section : CRA-3 ;; Role : disclosureRef ;; ] Disclosure relating to adequacy of DisclosureRelatingToAdequacyO [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; internal audit of cost records [text fInternalAuditOfCostRecordsExpl Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost block] anatory standard label 6Rules 2011 ;; Role : disclosureRef ;; ] Disclosure relating to true and fair DisclosureRelatingToTrueAndFai view of cost of production or rViewOfCostOfProductionOrServi service cost of sales margin and ceCostOfSalesMarginAndOtherIn [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost other information [text block] formation standard label 7Section : CRA-3 ;; Role : disclosureRef ;; ] Disclosure relating to availability of DisclosureRelatingToAvailability audited and certified cost OfAuditedAndCertifiedCostState statements and schedules for each mentsAndSchedulesForEachUnit [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; unit and each product or service AndEachProductOrServiceExpla Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost [text block] natory standard label 8Rules 2011 ;; Role : disclosureRef ;; ] Disclosure relating to submission of DisclosureRelatingToSubmission [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Role : performance appraisal report [text OfPerformanceAppraisalReportE disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : in-cost block] xplanatory standard label 9disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Cost auditors observations or CostAuditorsObservationsOrSug Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost suggestions [text block] gestionsExplanatory standard label 10Rules 2011 ;; Role : disclosureRef ;; ] [100300a]General details of cost auditor for period prior to 01-APR- ELR 2014 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Details of cost auditors [abstract] DetailsOfCostAuditorsAbstract standard label : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Details of cost auditor [table] DetailsOfCostAuditorTable standard label 1: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; General details of cost auditor Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost [axis] GeneralDetailsOfCostAuditorAxis standard label 1: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; WhetherCostAuditorIsLeadAudito Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Whether cost auditor is lead auditor r standard label 2: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ]72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Category of cost auditor CategoryOfCostAuditor standard label 3: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Firm's registration number FirmsRegistrationNumber standard label 4: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Name of cost auditor or cost NameOfCostAuditorOrCostAudito Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost auditors firm rsFirm standard label 5: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Permanent account number of cost PermanentAccountNumberOfCos Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost auditor or cost auditors firm tAuditorOrCostAuditorsFirm standard label 6: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Address of cost auditor or cost AddressOfCostAuditorOrCostAud Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost auditors firm itorsFirm standard label 7: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Email id of cost auditor or cost EmailIDOfCostAuditorOrCostAudi Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost auditors firm torsFirm standard label 8: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Membership number of member MembershipNumberOfMemberSi Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost signing report gningReport standard label 9: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Name of member signing report NameOfMemberSigningReport standard label 10: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] in-cost Cost audit order date CostAuditOrderDate standard label 11 [ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] in-cost Cost audit order number CostAuditNumber standard label 12 [ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost Name of product or industry NameOfProductOrIndustry standard label 13: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2 A2 standard label 14: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 73 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2-Additional 1 A2Additional1 standard label 15: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2-Additional 2 A2Additional2 standard label 16: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2-Additional 3 A2Additional3 standard label 17: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; SRN number of form 23C/form SRNNumberOfForm23CFormCR Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost CRA-2-Additional 4 A2Additional4 standard label 18: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] Number of audit committee meeting NumberOfAuditCommitteeMeetin [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; attended by cost auditor during gAttendedByCostAuditorDuringY Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost year ear standard label 19: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Date of signing cost audit report DateOfSigningCostAuditReportA Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost and annexure by cost auditor ndAnnexureByCostAuditor standard label 20: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Place of signing cost audit report PlaceOfSigningCostAuditReportA Section : Annexure to CRA-3 ; Part A ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher in-cost and annexure by cost auditor ndAnnexureByCostAuditor standard label 21: MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] Disclosure of cost auditors DisclosureOfCostAuditorsQualific qualifications or adverse remarks in ationsOrAdverseRemarksInCost [ Publisher : MCA ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost cost auditors report [abstract] AuditorsReportAbstract standard label 22Rules 2011 ;; Role : disclosureRef ;; ] Disclosure relating to availability of DisclosureRelatingToAvailability [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; information and explanation for OfInformationAndExplanationFor Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost purpose of cost audit [text block] PurposeOfCostAuditExplanatory standard label 1Rules 2011 ;; Role : disclosureRef ;; ] Disclosure relating to maintenance DisclosureRelatingToMaintenanc of cost records as per applicable eOfCostRecordsAsPerApplicable cost accounting records rules [text CostAccountingRecordsRulesEx in-cost block] planatory standard label 2 [ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] Disclosure relating to availability of DisclosureRelatingToAvailability [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; cost records of branches not visited OfCostRecordsOfBranchesNotVi Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost [text block] sitedExplanatory standard label 3Rules 2011 ;; Role : disclosureRef ;; ]74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Disclosure regarding availability of DisclosureRegardingAvailabilityO information as per companies act fInformationAsPerCompaniesAct in-cost 1956 [text block] 1956Explanatory standard label 4 [ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] Disclosure regarding conformity of DisclosureRegardingConformityO books and records with Cost fBooksAndRecordsWithCostAcco Accounting Standards and GACAP untingStandardsAndGACAPExpl in-cost [text block] anatory standard label 5 [ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : disclosureRef ;; ] Disclosure relating to adequacy of DisclosureRelatingToAdequacyO [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; internal audit of cost records [text fInternalAuditOfCostRecordsExpl Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost block] anatory standard label 6Rules 2011 ;; Role : disclosureRef ;; ] Disclosure relating to availability of DisclosureRelatingToAvailability audited and certified cost OfAuditedAndCertifiedCostState statements and schedules for each mentsAndSchedulesForEachUnit [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; unit and each product or service AndEachProductOrServiceExpla Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost [text block] natory standard label 7Rules 2011 ;; Role : disclosureRef ;; ] Disclosure relating to submission of DisclosureRelatingToSubmission [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Role : performance appraisal report [text OfPerformanceAppraisalReportE disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report Rules 2011 ;; Role : in-cost block] xplanatory standard label 8disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Cost auditors observations or CostAuditorsObservationsOrSug Section : CRA-3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Cost Audit Report in-cost suggestions [text block] gestionsExplanatory standard label 9Rules 2011 ;; Role : disclosureRef ;; ] ELR [100310] Cost accounting policy in-cost Cost accounting policy [abstract] CostAccountingPolicyAbstract standard label [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost accounting policy [text block] CostAccountingPolicyExplanatorystandard label 1Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Disclosure regarding identification DisclosureRegardingIdentification of cost centres, cost objects and OfCostCentresCostObjectsAndC [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost cost drivers [text block] ostDriversExplanatory standard label 2Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Disclosure regarding accounting for material cost including packing DisclosureRegardingAccountingF materials, stores and spares, orMaterialCostIncludingPackingM employee cost, utilities and other aterialsStoresAndSparesEmploye relevant cost components [text eCostUtilitiesAndOtherRelevantC [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost block] ostComponentsExplanatory standard label 3Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Disclosure regarding accounting, DisclosureRegardingAccountingA allocation and absorption of llocationAndAbsorptionOfOverhe [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost overheads [text block] adsExplanatory standard label 4Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 75 Disclosure regarding accounting for DisclosuresRegardingAccounting depreciation or amortization [text ForDepreciationOrAmortizationEx [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost block] planatory standard label 5Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Disclosure regarding accounting for DisclosureRegardingAccountingF by products, joint products and orByProductsJointProductsAndS [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost scraps or wastage [text block] crapsOrWastageExplanatory standard label 6Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Disclosure regarding basis of DisclosureRegardingBasisOfInve [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost inventory valuation [text block] ntoryValuationExplanatory standard label 7Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Disclosure regarding valuation of DisclosureRegardingValuationOfI inter unit or inter company and nterUnitOrInterCompanyAndRelat [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost related party transaction [text block] edPartyTransactionExplanatory standard label 8Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Disclosure regarding treatment of DisclosureRegardingTreatmentOf abnormal and non-recurring costs AbnormalAndNonRecurringCosts including classification of non-cost IncludingClassificationOfNonCost [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost items [text block] ItemsExplanatory standard label 9Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] DisclosureRegardingOtherReleva Disclosure regarding other relevant ntCostAccountingPolicyExplanato [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost cost accounting policy [text block] ry standard label 10Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Disclosure regarding changes in DisclosureRegardingChangesInC cost accounting policy during ostAccountingPolicyDuringReport [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost reporting period [text block] ingPeriodExplanatory standard label 11Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Disclosure regarding adequacy of DisclosureRegardingAdequacyOf budgetary control system [text BudgetaryControlSystemExplanat [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost block] ory standard label 12Section : Annexure to CRA-3 ; Part A ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [100320] Manufactured product or ELR service Manufactured product or service ManufacturedProductOrServiceA [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] bstract standard label Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Details of manufactured product or DetailsOfManufacturedProductOr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service [abstract] ServiceAbstract standard label 1Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ]76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Manufactured product or service ManufacturedProductOrServiceT Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef in-cost [table] able standard label 10;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] Select sector for classifying SelectSectorForClassifyingManuf [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Role : in-cost manufactured product or service acturedProductOrService standard label 20disclosureRef ;; ] Whether previous year figures are WhetherPreviousYearFiguresAre [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost reported Reported standard label 30Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 77 Details for not reporting previous DetailsForNotReportingPrevious [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost year figures [text block] YearFiguresExplanatory standard label 40Section : Note (1) ;; Role : disclosureRef ;; ] General information of manufactured product or service GeneralInformationOfManufactur [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] edProductOrServiceAbstract standard label 50Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher Name of manufactured product or NameOfManufacturedProductOr : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost service Service standard label 1to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef CETA code of manufactured CETACodeOfManufacturedProdu ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product ct standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of CETA code SubheadingOfCETACode standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ]78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Service code ServiceCode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of service code SubheadingOfServiceCode standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Unit of measurement for UnitOfMeasurementForManufact [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product or service uredProductOrService standard label 6Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Net operational revenue of NetOperationalRevenueOfManuf [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product or service acturedProductOrService standard label 7Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Whether manufactured product or WhetherManufacturedProductOr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service covered under cost audit ServiceCoveredUnderCostAudit standard label 8Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Other operating incomes of OtherOperatingIncomesOfCompa [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company ny standard label 2Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Total operating incomes of [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company OperatingIncomesOfCompany totalLabel 3Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 79 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Other incomes of company OtherIncomesOfCompany standard label 4to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Total revenue as per financial TotalRevenueAsPerFinancialAcc [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost accounts ounts standard label 5Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher Exceptional, Extra Ordinary and : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Other Comprehensive Income ExtraordinaryIncome standard label 6to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Total Revenue including Exceptional, Extra Ordinary and TotalRevenueIncludingExtraordin [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Other Comprehensive Income aryIncome standard label 7Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Turnover as per excise or service TurnoverAsPerExciseOrServiceT [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost tax records axRecords standard label 8Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Notes to manufactured product or NotesToManufacturedProductOr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service [text block] ServiceExplanatory standard label 9Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [100330] Quantitative information of ELR manufactured product Quantitative information of QuantitativeInformationOfManufa [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product [abstract] cturedProductAbstract standard label Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Manufactured product or service ManufacturedProductOrServiceT Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef in-cost [table] able standard label 1;; ]80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : in-cost Name of manufactured product NameOfManufacturedProduct standard label 2disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 81 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef CETA code of manufactured CETACodeOfManufacturedProdu ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product ct standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of CETA code SubheadingOfCETACode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Unit of measurement for UnitOfMeasurementForManufact : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost manufactured product uredProduct standard label 5to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Available capacity of manufactured AvailableCapacityOfManufacture [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product [abstract] dProductAbstract standard label 6Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Installed capacity on start of InstalledCapacityOnStartOfRepor : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost reporting period tingPeriod standard label 1to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ]82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Capacity enhanced during reporting CapacityEnhancedDuringReporti : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost period ngPeriod standard label 2to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Capacity available through leasing CapacityAvailableThroughLeasin [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost arrangements gArrangements standard label 3Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Capacity available through loan CapacityAvailableThroughLoanLi [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost license or third parties censeOrThirdParties standard label 4Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Total available capacity of AvailableCapacityOfManufacture [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product dProduct totalLabel 5Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Actual production of manufactured ActualProductionOfManufactured [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product [abstract] ProductAbstract standard label 7Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Self manufactured quantity SelfManufacturedQuantity standard label 1Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Quantity produced under leasing QuantityProducedUnderLeasingA [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost arrangements rrangements standard label 2Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Quantity produced on loan license QuantityProducedOnLoanLicens [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost or by third parties on job work eOrByThirdPartiesOnJobWork standard label 3Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Total actual production quantity ActualProductionQuantity totalLabel 4to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Production as per excise records ProductionAsPerExciseRecords standard label 8Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost In house capacity utilization (%) InHouseCapacityUtilization standard label 9to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Finished goods purchased of FinishedGoodsPurchasedOfMan [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product [abstract] ufacturedProductAbstract standard label 10Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Domestic purchase of finished DomesticPurchaseOfFinishedGo [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost goods ods standard label 1Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 83 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Imports of finished goods ImportsOfFinishedGoods standard label 2Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; in-cost Total finished goods purchased FinishedGoodsPurchased totalLabel 3Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Stock and other adjustments of StockAndOtherAdjustmentsOfMa : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost manufactured product [abstract] nufacturedProductAbstract standard label 11to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods standard label 1to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Self or captive consumption SelfOrCaptiveConsumptionInclud : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost including samples ingSamples standard label 2to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Other quantitative adjustments OtherQuantitativeAdjustments standard label 3to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Total stock and other adjustments StockAndOtherAdjustments totalLabel 4to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Available quantity for sale of AvailableQuantityForSaleOfProd [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product uct standard label 12Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Actual sales of manufactured ActualSalesOfManufacturedProd [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product [abstract] uctAbstract standard label 13Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Domestic sales of manufactured DomesticSalesOfManufacturedPr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost products oducts standard label 1Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Domestic sales of traded products DomesticSalesOfTradedProducts standard label 2Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ]84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Export sale of manufactured ExportSaleOfManufacturedProdu [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost products cts standard label 3Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Export sale of traded products ExportSaleOfTradedProducts standard label 4Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Total quantity sold of manufactured QuantitySoldOfManufacturedAnd [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost and traded product TradedProduct totalLabel 5Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] NotesToQuantitativeInformationF Notes to quantitative information for orManufacturedProductExplanato [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product [text block] ry standard label 14Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [100340] Abridged cost statement ELR of manufactured product [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Abridged cost statement of AbridgedCostStatementOfManuf (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : in-cost manufactured product [abstract] acturedProductAbstract standard label 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Manufactured product or service ManufacturedProductOrServiceT Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef in-cost [table] able standard label 1;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 85 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : in-cost Name of manufactured product NameOfManufacturedProduct standard label 2disclosureRef ;; ]86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef CETA code of manufactured CETACodeOfManufacturedProdu ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product ct standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of CETA code SubheadingOfCETACode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Quantitative details of QuantitativeDetailsOfManufactur [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product [abstract] edProductAbstract standard label 5Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Unit of measurement for UnitOfMeasurementForManufact : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost manufactured product uredProduct standard label 1to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Actual production quantity ActualProductionQuantity standard label 2to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 87 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; in-cost Finished goods purchased FinishedGoodsPurchased standard label 3Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Stock and other adjustments of StockAndOtherAdjustmentsOfMa : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost manufactured product [abstract] nufacturedProductAbstract standard label 4to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods standard label 1to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Self or captive consumption SelfOrCaptiveConsumptionInclud : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost including samples ingSamples standard label 2to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Other quantitative adjustments OtherQuantitativeAdjustments standard label 3to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Total stock and other adjustments StockAndOtherAdjustments totalLabel 4to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Total quantity sold of manufactured QuantitySoldOfManufacturedAnd [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost and traded product TradedProduct totalLabel 5Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Cost details of manufactured CostDetailsOfManufacturedProdu [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product [abstract] ctAbstract standard label 6Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost Cost of materials consumed CostOfMaterialsConsumed standard label 12A ;; Role : disclosureRef ;; ]88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Cost of process materials or CostOfProcessMaterialsOrChemi [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost chemicals consumed calsConsumed standard label 2Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost Cost of utilities consumed CostOfUtilitiesConsumed standard label 32B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of direct employees CostOfDirectEmployees standard label 4to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of direct expenses CostOfDirectExpenses standard label 5to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost of stores and spares CostOfStoresAndSparesConsum : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost consumed ed standard label 6to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance standard label 7to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of quality control CostOfQualityControl standard label 8to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher CostOfResearchAndDevelopmen : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of research and development t standard label 9to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 89 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost of technical knowhow fee or CostOfTechnicalKnowhowFeeOr : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost royalty Royalty standard label 10to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher CostOfDepreciationOrAmortizatio : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of depreciation or amortization n standard label 11to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] CostOfOtherProductionOverhead [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of other production overheads s standard label 12Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Cost of industry specific operating CostOfIndustrySpecificOperating (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost expenses Expenses standard label 132C ;; Role : disclosureRef ;; ] Total of inputs and conversion cost InputsAndConversionCostOfProd [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost of product uct totalLabel 14Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost of increase/decrease in work- CostOfIncreaseDecreaseInWorkI [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost in-progress nProgress standard label 15Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : in-cost Credits for recoveries CreditsForRecoveries standard label 162 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of primary packing CostOfPrimaryPacking standard label 17Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of production or operations CostOfProductionOrOperations standard label 18Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of finished goods purchased CostOfFinishedGoodsPurchased standard label 19Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Total cost of production and [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost purchases CostOfProductionAndPurchases totalLabel 20Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost of increase/decrease in CostOfIncreaseDecreaseInFinish [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost finished goods edGoods standard label 21Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ]90 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher CostOfSelfOrCaptiveConsumptio : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of self or captive consumption n standard label 22to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of other adjustments CostOfOtherAdjustments standard label 23to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost of production or operations of CostOfProductionOrOperationsOf [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost goods sold GoodsSold standard label 24Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of administrative overheads CostOfAdministrativeOverheads standard label 25to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of secondary packing CostOfSecondaryPacking standard label 26Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost of selling and distribution CostOfSellingAndDistributionOve : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost overheads rheads standard label 27to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of sales before interest CostOfSalesBeforeInterest standard label 28Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost of interest and financing CostOfInterestAndFinancingChar : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost charges ges standard label 29to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of sales CostOfSalesOfProduct terseLabel 30Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Net sales realization of product NetSalesRealizationOfProduct standard label 31Section : Annexure to CRA-3 ; Part B ;; Role : disclosureRef ;; ] Amount of margin of product as per AmountOfMarginOfProductAsPer [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost cost accounts CostAccounts standard label 32Section : Annexure to CRA-3 ; Part B ;; Role : disclosureRef ;; ] Cost per unit details of CostPerUnitDetailsOfManufactur in-cost manufactured product [abstract] edProductAbstract standard label 7[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 91 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of materials CostPerUnitOfMaterialsConsume : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost consumed d standard label 1to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of process materials CostPerUnitOfProcessMaterialsO [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost or chemicals consumed rChemicalsConsumed standard label 2Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed standard label 3to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees standard label 4to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses standard label 5to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of stores and spares CostPerUnitOfStoresAndSpares : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost consumed Consumed standard label 6to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of repairs and CostPerUnitOfRepairsAndMainte : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost maintenance nance standard label 7to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost per unit of quality control CostPerUnitOfQualityControl standard label 8to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of research and CostPerUnitOfResearchAndDeve : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost development lopment standard label 9to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ]92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of technical knowhow CostPerUnitOfTechnicalKnowho : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost fee or royalty wFeeOrRoyalty standard label 10to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of depreciation or CostPerUnitOfDepreciationOrAm : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost amortization ortization standard label 11to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of other production CostPerUnitOfOtherProductionO [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost overheads verheads standard label 12Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of industry specific CostPerUnitOfIndustrySpecificOp : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost operating expenses eratingExpenses standard label 13to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of total inputs and CostPerUnitOfTotalInputsAndCo [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost conversion cost for product nversionCostForProduct standard label 14Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of increase/decrease CostPerUnitOfIncreaseDecreaseI [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost in work-in-progress nWorkInProgress standard label 15Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of credits for CostPerUnitOfCreditsForRecover : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost recoveries ies standard label 16to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost per unit of primary packing CostPerUnitOfPrimaryPacking standard label 17Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of production or CostPerUnitOfProductionOrOper [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost operations ations standard label 18Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of finished goods CostPerUnitOfFinishedGoodsPur [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost purchased chased standard label 19Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of production and CostPerUnitOfProductionAndPur [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost purchases chases standard label 20Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of stock and other CostPerUnitOfStockAndOtherAdj [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost adjustments ustments standard label 21Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 93 Per unit cost of production or PerUnitCostOfProductionOrOper [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost operations of goods sold ationsOfGoodsSold standard label 22Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of administrative CostPerUnitOfAdministrativeOver : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost overheads heads standard label 23to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost per unit of secondary packing CostPerUnitOfSecondaryPacking standard label 24Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of selling and CostPerUnitOfSellingAndDistribut : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost distribution overheads ionOverheads standard label 25to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of sales before CostPerUnitOfSalesBeforeInteres [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost interest t standard label 26Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of interest and CostPerUnitOfInterestAndFinanci : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost financing charges ngCharges standard label 27to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Per unit cost of sales of product PerUnitCostOfSalesOfProduct standard label 28Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Per unit net sales realization of PerUnitNetSalesRealizationOfPro [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product duct standard label 29Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Per unit margin as per cost PerUnitMarginAsPerCostAccount [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost accounts of product sOfProduct standard label 30Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] NotesToAbridgedCostStatement Notes to abridged cost statement of OfManufacturedProductExplanat [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product [text block] ory standard label 8Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [100340a] Abridged cost statement- ELR Details of material consumed94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Abridged cost statement of AbridgedCostStatementOfManuf (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : in-cost manufactured product [abstract] acturedProductAbstract standard label 2C ;; Role : disclosureRef ;; ] Details of material consumed of DetailsOfMaterialConsumedOfMa [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product [table] nufacturedProductTable standard label 1Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] Details of material consumed of DetailsOfMaterialConsumedOfMa [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product [axis] nufacturedProductAxis standard label 2Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] Details of material consumed of DetailsOfMaterialConsumedOfMa [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost manufactured product domain nufacturedProductDomain standard label 1Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 95 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 1 [member] MaterialConsumed1Member standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 2 [member] MaterialConsumed2Member standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 3 [member] MaterialConsumed3Member standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 4 [member] MaterialConsumed4Member standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 5 [member] MaterialConsumed5Member standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 6 [member] MaterialConsumed6Member standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 7 [member] MaterialConsumed7Member standard label 7Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 8 [member] MaterialConsumed8Member standard label 8Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 9 [member] MaterialConsumed9Member standard label 9Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ]96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 10 [member] MaterialConsumed10Member standard label 10Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : in-cost Name of manufactured product NameOfManufacturedProduct standard label 2disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef CETA code of manufactured CETACodeOfManufacturedProdu ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product ct standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of CETA code SubheadingOfCETACode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 97 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Details of materials consumed of DetailsOfMaterialsConsumedOfP Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost manufactured product [abstract] roductGroupAbstract standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Description of material DescriptionOfMaterial standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Nature of material consumed NatureOfMaterialConsumed standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Unit of material consumed UnitOfMaterialConsumed standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Quantity of material consumed QuantityOfMaterialConsumed standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Rate of material consumed RateOfMaterialConsumed standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost Cost of materials consumed CostOfMaterialsConsumed standard label 62A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Notes to details of materials NotesToDetailsOfMaterialsConsu Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost consumed [text block] medExplanatory standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [100340b] Abridged cost statement- ELR Details of utilities98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Abridged cost statement of AbridgedCostStatementOfManuf (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : in-cost manufactured product [abstract] acturedProductAbstract standard label 2C ;; Role : disclosureRef ;; ] Details of utilities of manufactured DetailsOfUtilitiesOfManufactured [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product [table] ProductTable standard label 1Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] Details of utilities of manufactured DetailsOfUtilitiesOfManufactured [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product [axis] ProductAxis standard label 2Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] Details of utilities of manufactured DetailsOfUtilitiesOfManufactured [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product domain ProductDomain standard label 1Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 99 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 1 [member] Utility1Member standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 2 [member] Utility2Member standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 3 [member] Utility3Member standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 4 [member] Utility4Member standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 5 [member] Utility5Member standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 6 [member] Utility6Member standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 7 [member] Utility7Member standard label 7Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 8 [member] Utility8Member standard label 8Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 9 [member] Utility9Member standard label 9Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ]100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 10 [member] Utility10Member standard label 10Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : in-cost Name of manufactured product NameOfManufacturedProduct standard label 2disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef CETA code of manufactured CETACodeOfManufacturedProdu ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product ct standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of CETA code SubheadingOfCETACode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 101 Details of utilities for manufactured DetailsOfUtilitiesForManufactured [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product [abstract] ProductAbstract standard label 5Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Description of utilities consumed DescriptionOfUtilitiesConsumed standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Unit of utilities consumed UnitOfUtilitiesConsumed standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Quantity of utilities consumed QuantityOfUtilitiesConsumed standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Rate of utilities consumed RateOfUtilitiesConsumed standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost Cost of utilities consumed CostOfUtilitiesConsumed standard label 52B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Notes to utilities [text block] NotesToUtilitiesExplanatory standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [100340c] Abridged cost statement- Details of industry specific ELR operating expenses102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Abridged cost statement of AbridgedCostStatementOfManuf (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : in-cost manufactured product [abstract] acturedProductAbstract standard label 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Details of industry specific Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ elements of operating expenses DetailsOfIndustrySpecificElement Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [table] sOfOperatingExpensesTable standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Details of industry specific Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ elements of operating expenses DetailsOfIndustrySpecificElement Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [axis] sOfOperatingExpensesAxis standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 103 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Details of industry specific Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ elements of operating expenses DetailsOfIndustrySpecificElement Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost domain sOfOperatingExpensesDomain standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 1 IndustrySpecificExpenses1Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 2 IndustrySpecificExpenses2Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 3 IndustrySpecificExpenses3Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 4 IndustrySpecificExpenses4Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 5 IndustrySpecificExpenses5Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 6 IndustrySpecificExpenses6Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 7 IndustrySpecificExpenses7Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 7Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 8 IndustrySpecificExpenses8Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 8Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ]104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 9 IndustrySpecificExpenses9Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 9Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 10 IndustrySpecificExpenses10Mem Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] ber standard label 10Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : in-cost Name of manufactured product NameOfManufacturedProduct standard label 2disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef CETA code of manufactured CETACodeOfManufacturedProdu ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product ct standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 105 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of CETA code SubheadingOfCETACode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Details of industry specific Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ elements of operating expenses DetailsOfIndustrySpecificElement Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [abstract] sOfOperatingExpensesAbstract standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Description of industry specific DescriptionOfIndustrySpecificEle Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost elements of operating expenses mentsOfOperatingExpenses standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Cost of industry specific operating CostOfIndustrySpecificOperating (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost expenses Expenses standard label 22C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Notes to details of industry specific NotesToDetailsOfIndustrySpecific Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost operating expenses [text block] OperatingExpensesExplanatory standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [100341] Quantitative information of ELR service Quantitative information of service QuantitativeInformationOfService [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] Abstract standard label Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ]106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Manufactured product or service ManufacturedProductOrServiceT Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef in-cost [table] able standard label 1;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 107 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : in-cost Name of service NameOfService standard label 2disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Service code ServiceCode standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of service code SubheadingOfServiceCode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Unit of measurement for service UnitOfMeasurementForService standard label 5to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ]108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Available capacity of service AvailableCapacityOfServiceAbstr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] act standard label 6Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Installed capacity on start of InstalledCapacityOnStartOfRepor : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost reporting period tingPeriod standard label 1to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher Capacity enhanced during reporting CapacityEnhancedDuringReporti : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost period ngPeriod standard label 2to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Available capacity of service AvailableCapacityOfService standard label 3Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Actual service provided [abstract] ActualServiceProvidedAbstract standard label 7Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Own services OwnServices standard label 1Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Services under contractual ServicesUnderContractualArrang [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost arrangement ement standard label 2Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Outsourced services OutsourcedServices standard label 3Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Total actual service provided ActualServiceProvided totalLabel 4to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Total services provided as per ServicesProvidedAsPerServiceT [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service tax records axRecords totalLabel 8Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost In house capacity utilization (%) InHouseCapacityUtilization standard label 9to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Actual service rendered [abstract] ActualServiceRenderedAbstract standard label 10Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 109 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Domestic service rendered DomesticServiceRendered standard label 1Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Export service rendered ExportServiceRendered standard label 2Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Total actual service rendered ActualServiceRendered totalLabel 3to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Notes to quantitative information for NotesToQuantitativeInformationF [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service [text block] orServiceExplanatory standard label 11Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [100342] Abridged cost statement ELR of service [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Abridged cost statement of service AbridgedCostStatementOfServic (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost [abstract] eAbstract standard label 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Manufactured product or service ManufacturedProductOrServiceT Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef in-cost [table] able standard label 1;; ]110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : in-cost Name of service NameOfService standard label 2disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 111 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Service code ServiceCode standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of service code SubheadingOfServiceCode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Quantitative details of service QuantitativeDetailsOfServiceAbst [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] ract standard label 5Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Unit of measurement for service UnitOfMeasurementForService standard label 1to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Total actual service provided ActualServiceProvided totalLabel 2to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Captive consumption CaptiveConsumption standard label 3Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ]112 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Other quantitative adjustments OtherQuantitativeAdjustments standard label 4to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Total actual service rendered ActualServiceRendered totalLabel 5to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] in-cost Cost details of service [abstract] CostDetailsOfServiceAbstract standard label 6 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost Cost of materials consumed CostOfMaterialsConsumed standard label 12A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost Cost of utilities consumed CostOfUtilitiesConsumed standard label 22B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of direct employees CostOfDirectEmployees standard label 3to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of direct expenses CostOfDirectExpenses standard label 4to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost of stores and spares CostOfStoresAndSparesConsum : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost consumed ed standard label 5to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 113 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance standard label 6to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of quality control CostOfQualityControl standard label 7to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher CostOfResearchAndDevelopmen : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of research and development t standard label 8to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost of technical knowhow fee or CostOfTechnicalKnowhowFeeOr : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost royalty Royalty standard label 9to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher CostOfDepreciationOrAmortizatio : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of depreciation or amortization n standard label 10to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of other overheads CostOfOtherOverheads standard label 11Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Cost of industry specific operating CostOfIndustrySpecificOperating (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost expenses Expenses standard label 122C ;; Role : disclosureRef ;; ] Total inputs and conversion cost for InputsAndConversionCostForSer [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service vice totalLabel 13Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : in-cost Credits for recoveries CreditsForRecoveries standard label 142 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Total cost of service provided CostOfServiceProvided totalLabel 15Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ]114 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Cost of outsourced or contractual CostOfOutsourcedOrContractual [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost services Services standard label 16Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Total cost of service available CostOfServiceAvailable totalLabel 17Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher CostOfSelfOrCaptiveConsumptio : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of self or captive consumption n standard label 18to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of other adjustments CostOfOtherAdjustments standard label 19to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of services sold CostOfServicesSold standard label 20Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost of administrative overheads CostOfAdministrativeOverheads standard label 21to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost of selling and distribution CostOfSellingAndDistributionOve : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost overheads rheads standard label 22to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of service before interest CostOfServiceBeforeInterest standard label 23Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost of interest and financing CostOfInterestAndFinancingChar : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost charges ges standard label 24to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of sales of service CostOfSalesOfService standard label 25Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Net sales realization of service NetSalesRealizationOfService standard label 26Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Amount of margin of service as per AmountOfMarginOfServiceAsPer [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost cost accounts CostAccounts standard label 27Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 115 Cost per unit details of service CostPerUnitDetailsOfServiceAbst [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] ract standard label 7Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of materials CostPerUnitOfMaterialsConsume : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost consumed d standard label 1to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed standard label 2to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees standard label 3to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses standard label 4to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of stores and spares CostPerUnitOfStoresAndSpares : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost consumed Consumed standard label 5to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of repairs and CostPerUnitOfRepairsAndMainte : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost maintenance nance standard label 6to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Cost per unit of quality control CostPerUnitOfQualityControl standard label 7to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of research and CostPerUnitOfResearchAndDeve : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost development lopment standard label 8to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ]116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of technical knowhow CostPerUnitOfTechnicalKnowho : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost fee or royalty wFeeOrRoyalty standard label 9to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of depreciation or CostPerUnitOfDepreciationOrAm : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost amortization ortization standard label 10to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost per unit of other overheads CostPerUnitOfOtherOverheads standard label 11Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of industry specific CostPerUnitOfIndustrySpecificOp : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost operating expenses eratingExpenses standard label 12to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of total inputs and CostPerUnitOfTotalInputsAndCo [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost conversion cost for service nversionCostForService standard label 13Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of credits for CostPerUnitOfCreditsForRecover : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost recoveries ies standard label 14to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost per unit of service provided CostPerUnitOfServiceProvided standard label 15Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Cost per unit of outsourced or CostPerUnitOfOutsourcedOrCont [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost contractual services ractualServices standard label 16Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost per unit of service available CostPerUnitOfServiceAvailable standard label 17Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost per unit of other adjustments CostPerUnitOfOtherAdjustments standard label 18Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] PerUnitCostOfServicesSoldOfSer [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Per unit cost of services sold vice standard label 19Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of administrative CostPerUnitOfAdministrativeOver : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost overheads heads standard label 20to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 117 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of selling and CostPerUnitOfSellingAndDistribut : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost distribution overheads ionOverheads standard label 21to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Per unit cost of services sold PerUnitCostOfServicesSoldBefor [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost before interest eInterest standard label 22Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Cost per unit of interest and CostPerUnitOfInterestAndFinanci : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost financing charges ngCharges standard label 23to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Per unit cost of services sold of [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service PerUnitCostOfServicesSold standard label 24Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Per unit net sales realization of PerUnitNetSalesRealizationOfSer [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service vice standard label 25Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Per unit margin as per cost PerUnitMarginAsPerCostAccount [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost accounts of service sOfService standard label 26Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Notes to abridged cost statement of NotesToAbridgedCostStatement [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service [text block] OfServiceExplanatory standard label 8Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [100342a] Abridged cost statement- ELR Details of material consumed [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Abridged cost statement of service AbridgedCostStatementOfServic (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost [abstract] eAbstract standard label 2C ;; Role : disclosureRef ;; ] Details of material consumed of DetailsOfMaterialConsumedOfSe [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service [table] rviceTable standard label 1Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ]118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] Details of material consumed of DetailsOfMaterialConsumedOfSe [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service [axis] rviceAxis standard label 3Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] Details of material consumed of DetailsOfMaterialConsumedOfSe [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service domain rviceDomain standard label 1Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 1 [member] MaterialConsumed1Member standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 2 [member] MaterialConsumed2Member standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 119 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 3 [member] MaterialConsumed3Member standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 4 [member] MaterialConsumed4Member standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 5 [member] MaterialConsumed5Member standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 6 [member] MaterialConsumed6Member standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 7 [member] MaterialConsumed7Member standard label 7Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 8 [member] MaterialConsumed8Member standard label 8Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 9 [member] MaterialConsumed9Member standard label 9Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Material consumed 10 [member] MaterialConsumed10Member standard label 10Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ]120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : in-cost Name of service NameOfService standard label 2disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Service code ServiceCode standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of service code SubheadingOfServiceCode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Details of materials consumed of DetailsOfMaterialsConsumedOfS in-cost service [abstract] erviceAbstract standard label 5[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 121 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Description of material DescriptionOfMaterial standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Nature of material consumed NatureOfMaterialConsumed standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Unit of material consumed UnitOfMaterialConsumed standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Quantity of material consumed QuantityOfMaterialConsumed standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Rate of material consumed RateOfMaterialConsumed standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost Cost of materials consumed CostOfMaterialsConsumed standard label 62A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Notes to details of materials NotesToDetailsOfMaterialsConsu Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost consumed [text block] medExplanatory standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [100342b] Abridged cost statement- ELR Details of utilities122 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Abridged cost statement of service AbridgedCostStatementOfServic (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost [abstract] eAbstract standard label 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Details of utilities of service [table] DetailsOfUtilitiesForServiceTable standard label 1Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Details of utilities of service [axis] DetailsOfUtilitiesForServiceAxis standard label 2Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] DetailsOfUtilitiesForServiceDoma [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Details of utilities of service domain in standard label 1Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 123 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 1 [member] Utility1Member standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 2 [member] Utility2Member standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 3 [member] Utility3Member standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 4 [member] Utility4Member standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 5 [member] Utility5Member standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 6 [member] Utility6Member standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 7 [member] Utility7Member standard label 7Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 8 [member] Utility8Member standard label 8Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 9 [member] Utility9Member standard label 9Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ]124 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Utility 10 [member] Utility10Member standard label 10Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : in-cost Name of service NameOfService standard label 2disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Service code ServiceCode standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of service code SubheadingOfServiceCode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 125 Details of utilities for service DetailsOfUtilitiesForServiceAbstr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] act standard label 5Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Description of utilities consumed DescriptionOfUtilitiesConsumed standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Unit of utilities consumed UnitOfUtilitiesConsumed standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Quantity of utilities consumed QuantityOfUtilitiesConsumed standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Rate of utilities consumed RateOfUtilitiesConsumed standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost Cost of utilities consumed CostOfUtilitiesConsumed standard label 52B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost Notes to utilities [text block] NotesToUtilitiesExplanatory standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [100342c] Abridged cost statement- Details of industry specific ELR operating expenses126 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Abridged cost statement of service AbridgedCostStatementOfServic (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost [abstract] eAbstract standard label 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Details of industry specific Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ elements of operating expenses DetailsOfIndustrySpecificElement Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [table] sOfOperatingExpensesTable standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Details of industry specific Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ elements of operating expenses DetailsOfIndustrySpecificElement Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [axis] sOfOperatingExpensesAxis standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 127 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Details of industry specific Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ elements of operating expenses DetailsOfIndustrySpecificElement Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost domain sOfOperatingExpensesDomain standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 1 IndustrySpecificExpenses1Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 2 IndustrySpecificExpenses2Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 2Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 3 IndustrySpecificExpenses3Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 3Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 4 IndustrySpecificExpenses4Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 4Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 5 IndustrySpecificExpenses5Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 6 IndustrySpecificExpenses6Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 7 IndustrySpecificExpenses7Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 7Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 8 IndustrySpecificExpenses8Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 8Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ]128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 9 IndustrySpecificExpenses9Memb Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] er standard label 9Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Industry specific expenses 10 IndustrySpecificExpenses10Mem Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [member] ber standard label 10Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : in-cost Name of service NameOfService standard label 2disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Service code ServiceCode standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 129 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of service code SubheadingOfServiceCode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Details of industry specific Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ elements of operating expenses DetailsOfIndustrySpecificElement Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost [abstract] sOfOperatingExpensesAbstract standard label 5Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Description of industry specific DescriptionOfIndustrySpecificEle Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost elements of operating expenses mentsOfOperatingExpenses standard label 1Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies Cost of industry specific operating CostOfIndustrySpecificOperating (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : in-cost expenses Expenses standard label 22C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Notes to details of industry specific NotesToDetailsOfIndustrySpecific Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : in-cost operating expenses [text block] OperatingExpensesExplanatory standard label 6Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [100350] Product and service profitability statement of ELR manufactured product or service Product and service profitability ProductAndServiceProfitabilitySta statement of manufactured product tementOfManufacturedProductOr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost or service [abstract] ServiceAbstract standard label Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ]130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Manufactured product or service ManufacturedProductOrServiceT Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef in-cost [table] able standard label 1;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA- 3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records Identification of manufactured IdentificationOfManufacturedProd and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : in-cost product or service [axis] uctOrServiceAxis standard label 1disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher Name of manufactured product or NameOfManufacturedProductOr : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost service Service standard label 2to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 131 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef CETA code of manufactured CETACodeOfManufacturedProdu ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost product ct standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part B ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of CETA code SubheadingOfCETACode standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Service code ServiceCode standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ]132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2A ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2B ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2C ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Subheading of service code SubheadingOfServiceCode standard label 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Details of manufactured product DetailsOfManufacturedProductAn and service profitability statement dServiceProfitabilityStatementAb [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] stract standard label 7Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Sales Sales standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of sales CostOfSales standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Margin Margin standard label 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] Notes to manufactured product and NotesToManufacturedProductAn service profitability statement [text dServiceProfitabilityStatementEx [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost block] planatory standard label 8Section : Annexure to CRA-3 ; Part D ;; Paragraph : 1 ;; Role : disclosureRef ;; ] ELR [100360] Profit reconciliation [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Profit reconciliation of company as ProfitReconciliationOfCompanyA The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part in-cost whole [abstract] sWholeAbstract standard label D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Profit (loss) as per cost accounts ProfitLossAsPerCostAccountsAb [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] stract standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Profit (loss) for audited product or ProfitLossForAuditedProductOrS [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost services ervices standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 133 Profit (loss) for unaudited product ProfitLossForUnauditedProductO [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost or services rServices standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Amount of incomes not considered AmountOfIncomesNotConsidered : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost in cost accounts InCostAccounts standard label 2to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Amount of expenses not AmountOfExpensesnotConsidere : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost considered in cost accounts dInCostAccounts standard label 3to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Difference in stock valuation as per DifferenceInStockValuationAsPer [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost cost and financial records CostAndFinancialRecords standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part C ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Other adjustments OtherAdjustments standard label 5to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Profit (loss) as per financial accounts (excluding Other Comprehensive Income for ProfitLossAsPerFinancialAccount [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost companies following Ind AS) s standard label 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Notes to profit reconciliation [text NotesToProfitReconciliationExpla [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost block] natory standard label 7Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [100360a] Profit reconciliation- ELR Details of incomes not considered [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Profit reconciliation of company as ProfitReconciliationOfCompanyA The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part in-cost whole [abstract] sWholeAbstract standard label D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Details of incomes not considered DetailsOfIncomesNotConsideredI [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost in cost accounts [table] nCostAccountsTable standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Details of incomes not considered DetailsOfIncomesNotConsideredI [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost in cost accounts [axis] nCostAccountsAxis standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ]134 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Name of incomes not considered in NameOfIncomesNotConsideredIn [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost cost accounts CostAccounts standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Amount of incomes not considered AmountOfIncomesNotConsidered : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost in cost accounts InCostAccounts standard label 3to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [100360b] Profit reconciliation- ELR Details of expenses not considered [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Profit reconciliation of company as ProfitReconciliationOfCompanyA The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part in-cost whole [abstract] sWholeAbstract standard label D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Details of expenses not considered DetailsOfExpensesNotConsidere [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost in cost accounts [table] dInCostAccountsTable standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Details of expenses not considered DetailsOfExpensesNotConsidere [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost in cost accounts [axis] dInCostAccountsAxis standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] Name of expenses not considered NameOfExpensesNotConsidered [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost in cost accounts InCostAccounts standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [ Publisher Amount of expenses not AmountOfExpensesnotConsidere : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost considered in cost accounts dInCostAccounts standard label 3to CRA-3 ; Part D ;; Paragraph : 2 ;; Role : disclosureRef ;; ] [100370] Value addition and ELR distribution of earnings Value addition and distribution of ValueAdditionAndDistributionOfE earnings (company as whole) arningsCompanyAsWholeAbstra [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] ct standard label Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Earnings available for distribution EarningsAvailableForDistribution [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] Abstract standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Gross revenue from operations of GrossRevenueFromOperationsOf [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company Company standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] ExciseAndOtherDutiesOfCompan [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Excise and other duties of companyy standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 135 Net revenue from operations of NetRevenueFromOperationsOfC [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company for value addition ompanyForValueAddition standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Export incentives of company ExportIncentivesOfCompany standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Adjustments in work-in-progress AdjustmentsInWorkInProgressAn [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost and finished stocks of company dFinishedStocksOfCompany standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Cost of bought out inputs of CostOfBoughtOutInputsOfCompa in-cost company [abstract] nyAbstract standard label 6 Cost of materials consumed of CostOfMaterialsConsumedOfCo [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company mpany standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Cost of process materials or CostOfProcessMaterialsOrChemi [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost chemicals of company calsOfCompany standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Cost of stores and spares CostOfStoresAndSparesConsum [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost consumed of company edOfCompany standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cost of utilities of company CostOfUtilitiesOfCompany standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Cost of other bought out inputs of CostOfOtherBoughtOutInputsOfC [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company ompany standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Total cost of bought out inputs of CostOfBoughtOutInputsOfCompa [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company ny totalLabel 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Value added of company ValueAddedOfCompany standard label 7to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Other incomes of company OtherIncomesOfCompany standard label 8to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part A ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher Exceptional, Extra Ordinary and : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Other Comprehensive Income ExtraordinaryIncome standard label 9to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ]136 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Earnings available for distribution EarningsAvailableForDistribution standard label 10Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Distribution of earnings [abstract] DistributionOfEarningsAbstract standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] To employees as salaries, wages, ToEmployeesAsSalariesWagesR [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost retirement benefits and others etirementBenefitsAndOthers standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost To shareholders as dividend ToShareholdersAsDividend standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Funds retained by company FundsRetainedByCompany standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost To government as taxes ToGovernmentAsTaxes standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Exceptional and Extra Ordinary [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Expenses ExtraordinaryExpenses standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Other distribution of earnings OtherDistributionOfEarnings standard label 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Total distribution of earnings DistributionOfEarnings totalLabel 7Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] Notes to value addition and NotesToValueAdditionAndDistrib [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost distribution of earnings [text block] utionOfEarningsExplanatory standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [100400] Financial position and ELR ratio analysis Financial position and ratio analysis FinancialPositionAndRatioAnalysi [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost (company as whole) [abstract] sCompanyAsWholeAbstract standard label Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Financial position of company FinancialPositionOfCompanyAbst [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] ract standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Share capital ShareCapital standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Reserves and surplus ReservesAndSurplus standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 137 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Long-term borrowings LongTermBorrowings standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Fixed assets [abstract] FixedAssetsAbstract standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Gross fixed assets GrossFixedAssets standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Net fixed assets NetFixedAssets standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Current assets [abstract] CurrentAssetsAbstract standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Current assets CurrentAssets standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Current liabilities CurrentLiabilities standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Net current assets NetCurrentAssets standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Capital employed CapitalEmployed standard label 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : Clause 57 of Section 2 of Companies Act, 2013 ;; Section : in-cost Net worth NetWorth standard label 7Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Financial performance of company FinancialPerformanceOfCompan [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] yAbstract standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure to CRA-3 ; Part D ;; Paragraph : 3 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; Section : Annexure in-cost Value added of company ValueAddedOfCompany standard label 3to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Net revenue from operations of NetRevenueFromOperationsOfC [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company ompany standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Profit before tax ProfitBeforeTax standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Profitability ratios of company ProfitabilityRatiosOfCompanyAbs [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] tract standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ]138 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Profit before tax to capital ProfitBeforeTaxToCapitalEmploy [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost employed (%) ed standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Profit before tax to net worth (%) ProfitBeforeTaxToNetWorth standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Profit before tax to value added of ProfitBeforeTaxToValueAddedOf [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company (%) Company standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Profit before tax to net revenue ProfitBeforeTaxToNetRevenueFr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost from operations of company (%) omOperationsOfCompany standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Other financial ratios of company OtherFinancialRatiosOfCompany in-cost [abstract] Abstract standard label 4 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Debt equity ratio DebtEquityRatio standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] CurrentAssetsToCurrentLiabilitie [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Current assets to current liabilities s standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Value added to net revenue from ValueAddedToNetRevenueFrom [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost operations of company (%) OperationsOfCompany standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Working capital ratios of company WorkingCapitalRatiosOfCompany [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] Abstract standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Raw materials stock to consumption of company (in RawMaterialsStockToConsumpti [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost months) onOfCompanyInMonths standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Stores and spares stock to consumption of company (in StoresAndSparesStockToConsu [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost months) mptionOfCompanyInMonths standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Finished goods stock to sales of FinishedGoodsStockToSalesOfC [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company (in months) ompanyInMonths standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] Notes to financial position and ratio NotesToFinancialPositionAndRati [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost analysis [text block] oAnalysisExplanatory standard label 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 4 ;; Role : disclosureRef ;; ] ELR [100410] Related party transactions Related party transactions RelatedPartyTransactionsAbstrac [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] t standard label Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Description of related party DescriptionOfRelatedPartyTransa [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost transactions [table] ctionsTable standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 139 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Name of related party [axis] NameOfRelatedPartyAxis standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Identification details for product or IdentificationDetailsForProductOr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost service [axis] ServiceAxis standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Nature of related party transactions NatureOfRelatedPartyTransactio [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [axis] nsAxis standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Nature of related party transactions NatureOfRelatedPartyTransactio [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost domain nsDomain standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Sale of product [member] SaleOfProductMember standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Purchase of product [member] PurchaseOfProductMember standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Services received [member] ServicesReceivedMember standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Services rendered [member] ServicesRenderedMember standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Details of related party [abstract] DetailsOfRelatedPartyAbstract standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Name of related party NameOfRelatedParty standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost CIN of related party CINOfRelatedParty standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Permanent account number of PermanentAccountNumberOfRel [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost related party atedParty standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Identification number of foreign IdentificationNumberOfForeignRe related party in country of latedPartyInCountryOfIncorporati [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost incorporation or residence onOrResidence standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Nature of issuing authority in country of incorporation or NatureOfIssuingAuthorityInCountr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost residence yOfIncorporationOrResidence standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Country of related party CountryOfRelatedParty standard label 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ]140 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Details of related party transactions DetailsOfRelatedPartyTransactio [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] nsAbstract standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Name of product or service NameOfProductOrService standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Product or service code ProductOrServiceCode standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Aggregate quantity of related party AggregateQuantityOfRelatedPart [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost transaction yTransaction standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Average transfer price of related AverageTransferPriceOfRelatedP [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost party transaction artyTransaction standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Aggregate amount of transaction AggregateAmountOfTransaction standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Average normal price of related AverageNormalPriceOfRelatedPa [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost party transaction rtyTransaction standard label 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Basis adopted to determine normal BasisAdoptedToDetermineNorma [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost price of related party transaction lPriceOfRelatedPartyTransaction standard label 7Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Description of other basis adopted DescriptionOfOtherBasisAdopted [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost to determine normal price ToDetermineNormalPrice standard label 8Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] Notes to related party transaction NotesToRelatedPartyTransaction [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [text block] Explanatory standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 5 ;; Role : disclosureRef ;; ] [100420] Reconciliation of indirect ELR taxes Reconciliation of indirect taxes ReconciliationOfIndirectTaxesAb [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] stract standard label Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Types of indirect taxes of company TypesOfIndirectTaxesOfCompan [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [table] yTable standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Types of indirect taxes of company TypesOfIndirectTaxesOfCompan [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [axis] yAxis standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Types of indirect taxes of company TypesOfIndirectTaxesOfCompan [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost domain yDomain standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 141 [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Assessable value [member] AssessableValueMember standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Excise duty [member] ExciseDutyMember standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Service tax [member] ServiceTaxMember standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cess and others [member] CessAndOthersMember standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Value added tax [member] ValueAddedTaxMember standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Duties taxes payable of company DutiesTaxesPayableOfCompany [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] Abstract standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Excise duty payable of company ExciseDutyPayableOfCompanyA [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] bstract standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Excise duty payable for domestic ExciseDutyPayableForDomesticC [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost clearances learances standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Excise duty payable for export ExciseDutyPayableForExportCle [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost clearances arances standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Excise duty payable on stock ExciseDutyPayableOnStockTran [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost transfers sfers standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Excise duty payable on other ExciseDutyPayableOnOtherClear [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost clearances ances standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Total excise duty payable by [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company ExciseDutyPayableByCompany totalLabel 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Service tax payable by company ServiceTaxPayableByCompany standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Value added tax and central sales ValueAddedTaxAndCentralSales [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost tax payable by company TaxPayableByCompany standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Other state taxes payable by OtherStateTaxesPayableByComp [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company any standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ]142 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total duties taxes payable by [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company DutiesTaxesPayableByCompany totalLabel 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Duties taxes paid by company DutiesTaxesPaidByCompanyAbs [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost [abstract] tract standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Cenvat utilised [abstract] CenvatUtilisedAbstract standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Input credits utilised InputCreditsUtilised standard label 1Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Capital goods credits utilised CapitalGoodsCreditsUtilised standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Input services credits utilised InputServicesCreditsUtilised standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Other credits utilised OtherCreditsUtilised standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Total credits utilised by company CreditsUtilisedByCompany totalLabel 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Indirect taxes paid through PLA or IndirectTaxesPaidThroughPLAOr [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost cash Cash standard label 2Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Duties taxes paid by company DutiesTaxesPaidByCompany standard label 3Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] DutiesTaxesRecoveredByCompa [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost Duties taxes recovered by companyny standard label 4Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Difference between duties taxes DifferenceBetweenDutiesTaxesP [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost paid and recovered aidAndRecovered standard label 5Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Interest penalty fines paid by InterestPenaltyFinesPaidByComp [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost company any standard label 6Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ] Notes to reconciliation of indirect NotesToReconciliationOfIndirect [ Publisher : MCA ;; Name : The Companies (Cost Records and Audit) Rules 2014 ;; in-cost taxes [text block] TaxesExplanatory standard label 7Section : Annexure to CRA-3 ; Part D ;; Paragraph : 6 ;; Role : disclosureRef ;; ][PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 143 Calculation Cost Audit Prefix Standard Label Element Name Order Weight ELR [100320] Manufactured product or service Total Revenue including Exceptional, Extra Ordinary and Other in-cost Comprehensive Income TotalRevenueIncludingExtraordinaryIncome in-cost Total revenue as per financial accounts TotalRevenueAsPerFinancialAccounts 1 1 in-cost Other incomes of company OtherIncomesOfCompany 1 1 in-cost Operating incomes of company OperatingIncomesOfCompany 2 1 in-cost Net operational revenue of manufactured product or service NetOperationalRevenueOfManufacturedProductOrService 1 1 in-cost Other operating incomes of company OtherOperatingIncomesOfCompany 2 1 in-cost Exceptional, Extra Ordinary and Other Comprehensive Income ExtraordinaryIncome 2 1 ELR [100330] Quantitative information of manufactured product in-cost Available capacity of manufactured product AvailableCapacityOfManufacturedProduct in-cost Installed capacity on start of reporting period InstalledCapacityOnStartOfReportingPeriod 1 1 in-cost Capacity enhanced during reporting period CapacityEnhancedDuringReportingPeriod 2 1 in-cost Capacity available through leasing arrangements CapacityAvailableThroughLeasingArrangements 3 1 in-cost Capacity available through loan license or third parties CapacityAvailableThroughLoanLicenseOrThirdParties 4 1 in-cost Quantity sold of manufactured and traded product QuantitySoldOfManufacturedAndTradedProduct in-cost Domestic sales of manufactured products DomesticSalesOfManufacturedProducts 1 1 in-cost Domestic sales of traded products DomesticSalesOfTradedProducts 2 1 in-cost Export sale of manufactured products ExportSaleOfManufacturedProducts 3 1 in-cost Export sale of traded products ExportSaleOfTradedProducts 4 1 in-cost Available quantity for sale of product AvailableQuantityForSaleOfProduct in-cost Actual production quantity ActualProductionQuantity 1 1 in-cost Self manufactured quantity SelfManufacturedQuantity 1 1 in-cost Quantity produced under leasing arrangements QuantityProducedUnderLeasingArrangements 2 1 in-cost Quantity produced on loan license or by third parties on job work QuantityProducedOnLoanLicenseOrByThirdPartiesOnJobWork 3 1 in-cost Finished goods purchased FinishedGoodsPurchased 2 1 in-cost Domestic purchase of finished goods DomesticPurchaseOfFinishedGoods 1 1 in-cost Imports of finished goods ImportsOfFinishedGoods 2 1 in-cost Stock and other adjustments StockAndOtherAdjustments 3 1 in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods 1 1 in-cost Self or captive consumption including samples SelfOrCaptiveConsumptionIncludingSamples 2 -1 in-cost Other quantitative adjustments OtherQuantitativeAdjustments 3 1 ELR [100340] Abridged cost statement of manufactured product144 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-cost Per unit margin as per cost accounts of product PerUnitMarginAsPerCostAccountsOfProduct in-cost Per unit net sales realization of product PerUnitNetSalesRealizationOfProduct 1 1 in-cost Per unit cost of sales of product PerUnitCostOfSalesOfProduct 2 -1 in-cost Cost per unit of sales before interest CostPerUnitOfSalesBeforeInterest 1 1 in-cost Per unit cost of production or operations of goods sold PerUnitCostOfProductionOrOperationsOfGoodsSold 1 1 in-cost Cost per unit of administrative overheads CostPerUnitOfAdministrativeOverheads 2 1 in-cost Cost per unit of secondary packing CostPerUnitOfSecondaryPacking 3 1 in-cost Cost per unit of selling and distribution overheads CostPerUnitOfSellingAndDistributionOverheads 4 1 in-cost Cost per unit of interest and financing charges CostPerUnitOfInterestAndFinancingCharges 2 1 in-cost Amount of margin of product as per cost accounts AmountOfMarginOfProductAsPerCostAccounts in-cost Net sales realization of product NetSalesRealizationOfProduct 1 1 in-cost Cost of sales of product CostOfSalesOfProduct 2 -1 in-cost Cost of sales before interest CostOfSalesBeforeInterest 4 1 in-cost Cost of production or operations of goods sold CostOfProductionOrOperationsOfGoodsSold 1 1 in-cost Cost of production and purchases CostOfProductionAndPurchases 1 1 in-cost Cost of production or operations CostOfProductionOrOperations 1 1 in-cost Inputs and conversion cost of product InputsAndConversionCostOfProduct 1 1 in-cost Cost of materials consumed CostOfMaterialsConsumed 1 1 in-cost Cost of process materials or chemicals consumed CostOfProcessMaterialsOrChemicalsConsumed 2 1 in-cost Cost of utilities consumed CostOfUtilitiesConsumed 3 1 in-cost Cost of direct employees CostOfDirectEmployees 4 1 in-cost Cost of direct expenses CostOfDirectExpenses 5 1 in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed 6 1 in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance 7 1 in-cost Cost of quality control CostOfQualityControl 8 1 in-cost Cost of research and development CostOfResearchAndDevelopment 9 1 in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyalty 10 1 in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization 11 1 in-cost Cost of other production overheads CostOfOtherProductionOverheads 12 1 in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 13 1 in-cost Cost of increase/decrease in work-in-progress CostOfIncreaseDecreaseInWorkInProgress 2 1 in-cost Credits for recoveries CreditsForRecoveries 3 -1 in-cost Cost of primary packing CostOfPrimaryPacking 4 1 in-cost Cost of finished goods purchased CostOfFinishedGoodsPurchased 2 1 in-cost Cost of increase/decrease in finished goods CostOfIncreaseDecreaseInFinishedGoods 2 1[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 145 in-cost Cost of self or captive consumption CostOfSelfOrCaptiveConsumption 3 -1 in-cost Cost of other adjustments CostOfOtherAdjustments 4 1 in-cost Cost of administrative overheads CostOfAdministrativeOverheads 2 1 in-cost Cost of secondary packing CostOfSecondaryPacking 3 1 in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOverheads 4 1 in-cost Cost of interest and financing charges CostOfInterestAndFinancingCharges 5 1 in-cost Cost per unit of production or operations CostPerUnitOfProductionOrOperations in-cost Cost per unit of primary packing CostPerUnitOfPrimaryPacking 1 1 in-cost Cost per unit of credits for recoveries CostPerUnitOfCreditsForRecoveries 2 -1 in-cost Cost per unit of increase/decrease in work-in-progress CostPerUnitOfIncreaseDecreaseInWorkInProgress 3 1 in-cost Cost per unit of total inputs and conversion cost for product CostPerUnitOfTotalInputsAndConversionCostForProduct 4 1 in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed 1 1 in-cost Cost per unit of process materials or chemicals consumed CostPerUnitOfProcessMaterialsOrChemicalsConsumed 2 1 in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed 3 1 in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees 4 1 in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses 5 1 in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesConsumed 6 1 in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance 7 1 in-cost Cost per unit of quality control CostPerUnitOfQualityControl 8 1 in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelopment 9 1 in-cost Cost per unit of technical knowhow fee or royalty CostPerUnitOfTechnicalKnowhowFeeOrRoyalty 10 1 in-cost Cost per unit of depreciation or amortization CostPerUnitOfDepreciationOrAmortization 11 1 in-cost Cost per unit of other production overheads CostPerUnitOfOtherProductionOverheads 12 1 in-cost Cost per unit of industry specific operating expenses CostPerUnitOfIndustrySpecificOperatingExpenses 13 1 in-cost Stock and other adjustments StockAndOtherAdjustments in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods 1 1 in-cost Self or captive consumption including samples SelfOrCaptiveConsumptionIncludingSamples 2 -1 in-cost Other quantitative adjustments OtherQuantitativeAdjustments 3 1 ELR [100341] Quantitative information of service in-cost Actual service provided ActualServiceProvided in-cost Own services OwnServices 1 1 in-cost Services under contractual arrangement ServicesUnderContractualArrangement 2 1 in-cost Outsourced services OutsourcedServices 3 1 in-cost Actual service rendered ActualServiceRendered in-cost Domestic service rendered DomesticServiceRendered 1 1146 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-cost Export service rendered ExportServiceRendered 2 1 in-cost Available capacity of service AvailableCapacityOfService in-cost Installed capacity on start of reporting period InstalledCapacityOnStartOfReportingPeriod 1 1 in-cost Capacity enhanced during reporting period CapacityEnhancedDuringReportingPeriod 2 1 ELR [100342] Abridged cost statement of service in-cost Per unit margin as per cost accounts of service PerUnitMarginAsPerCostAccountsOfService in-cost Per unit net sales realization of service PerUnitNetSalesRealizationOfService 1 1 in-cost Per unit cost of services sold of service PerUnitCostOfServicesSold 2 -1 in-cost Per unit cost of services sold before interest PerUnitCostOfServicesSoldBeforeInterest 1 1 in-cost Per unit cost of services sold PerUnitCostOfServicesSoldOfService 1 1 in-cost Cost per unit of administrative overheads CostPerUnitOfAdministrativeOverheads 2 1 in-cost Cost per unit of selling and distribution overheads CostPerUnitOfSellingAndDistributionOverheads 3 1 in-cost Cost per unit of interest and financing charges CostPerUnitOfInterestAndFinancingCharges 2 1 in-cost Amount of margin of service as per cost accounts AmountOfMarginOfServiceAsPerCostAccounts in-cost Net sales realization of service NetSalesRealizationOfService 1 1 in-cost Cost of sales of service CostOfSalesOfService 2 -1 in-cost Cost of service before interest CostOfServiceBeforeInterest 1 1 in-cost Cost of services sold CostOfServicesSold 1 1 in-cost Cost of service available CostOfServiceAvailable 1 1 in-cost Cost of service provided CostOfServiceProvided 1 1 in-cost Inputs and conversion cost for service InputsAndConversionCostForService 1 1 in-cost Cost of materials consumed CostOfMaterialsConsumed 1 1 in-cost Cost of utilities consumed CostOfUtilitiesConsumed 2 1 in-cost Cost of direct employees CostOfDirectEmployees 3 1 in-cost Cost of direct expenses CostOfDirectExpenses 4 1 in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed 5 1 in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance 6 1 in-cost Cost of quality control CostOfQualityControl 7 1 in-cost Cost of research and development CostOfResearchAndDevelopment 8 1 in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyalty 9 1 in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization 10 1 in-cost Cost of other overheads CostOfOtherOverheads 11 1 in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 12 1 in-cost Credits for recoveries CreditsForRecoveries 2 -1 in-cost Cost of outsourced or contractual services CostOfOutsourcedOrContractualServices 2 1[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 147 in-cost Cost of self or captive consumption CostOfSelfOrCaptiveConsumption 2 -1 in-cost Cost of other adjustments CostOfOtherAdjustments 3 1 in-cost Cost of administrative overheads CostOfAdministrativeOverheads 2 1 in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOverheads 3 1 in-cost Cost of interest and financing charges CostOfInterestAndFinancingCharges 2 1 in-cost Cost per unit of service provided CostPerUnitOfServiceProvided in-cost Cost per unit of total inputs and conversion cost for service CostPerUnitOfTotalInputsAndConversionCostForService 1 1 in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed 1 1 in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed 2 1 in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees 3 1 in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses 4 1 in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesConsumed 5 1 in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance 6 1 in-cost Cost per unit of quality control CostPerUnitOfQualityControl 7 1 in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelopment 8 1 in-cost Cost per unit of technical knowhow fee or royalty CostPerUnitOfTechnicalKnowhowFeeOrRoyalty 9 1 in-cost Cost per unit of depreciation or amortization CostPerUnitOfDepreciationOrAmortization 10 1 in-cost Cost per unit of other overheads CostPerUnitOfOtherOverheads 11 1 in-cost Cost per unit of industry specific operating expenses CostPerUnitOfIndustrySpecificOperatingExpenses 12 1 in-cost Cost per unit of credits for recoveries CostPerUnitOfCreditsForRecoveries 2 -1 [100350] Product and service profitability statement of manufactured product ELR or service in-cost Margin Margin in-cost Sales Sales 1 1 in-cost Cost of sales CostOfSales 2 -1 ELR [100360] Profit reconciliation Profit (loss) as per financial accounts (excluding Other Comprehensive Income in-cost for companies following Ind AS) ProfitLossAsPerFinancialAccounts in-cost Amount of incomes not considered in cost accounts AmountOfIncomesNotConsideredInCostAccounts 1 1 in-cost Amount of expenses not considered in cost accounts AmountOfExpensesnotConsideredInCostAccounts 2 -1 in-cost Difference in stock valuation as per cost and financial records DifferenceInStockValuationAsPerCostAndFinancialRecords 3 1 in-cost Other adjustments OtherAdjustments 4 1 in-cost Profit (loss) for audited product or services ProfitLossForAuditedProductOrServices 5 1 in-cost Profit (loss) for unaudited product or services ProfitLossForUnauditedProductOrServices 6 1 ELR [100370] Value addition and distribution of earnings in-cost Distribution of earnings DistributionOfEarnings148 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-cost To employees as salaries, wages, retirement benefits and others ToEmployeesAsSalariesWagesRetirementBenefitsAndOthers 1 1 in-cost To shareholders as dividend ToShareholdersAsDividend 2 1 in-cost Funds retained by company FundsRetainedByCompany 3 1 in-cost To government as taxes ToGovernmentAsTaxes 4 1 in-cost Exceptional and Extra Ordinary Expenses ExtraordinaryExpenses 5 1 in-cost Other distribution of earnings OtherDistributionOfEarnings 6 1 in-cost Earnings available for distribution EarningsAvailableForDistribution in-cost Other incomes of company OtherIncomesOfCompany 1 1 in-cost Value added of company ValueAddedOfCompany 2 1 in-cost Net revenue from operations of company for value addition NetRevenueFromOperationsOfCompanyForValueAddition 1 1 in-cost Gross revenue from operations of company GrossRevenueFromOperationsOfCompany 1 1 in-cost Excise and other duties of company ExciseAndOtherDutiesOfCompany 2 -1 in-cost Export incentives of company ExportIncentivesOfCompany 2 1 in-cost Adjustments in work-in-progress and finished stocks of company AdjustmentsInWorkInProgressAndFinishedStocksOfCompany 3 1 in-cost Cost of bought out inputs of company CostOfBoughtOutInputsOfCompany 4 -1 in-cost Cost of materials consumed of company CostOfMaterialsConsumedOfCompany 1 1 in-cost Cost of process materials or chemicals of company CostOfProcessMaterialsOrChemicalsOfCompany 2 1 in-cost Cost of stores and spares consumed of company CostOfStoresAndSparesConsumedOfCompany 3 1 in-cost Cost of utilities of company CostOfUtilitiesOfCompany 4 1 in-cost Cost of other bought out inputs of company CostOfOtherBoughtOutInputsOfCompany 5 1 in-cost Exceptional, Extra Ordinary and Other Comprehensive Income ExtraordinaryIncome 3 1 ELR [100400] Financial position and ratio analysis in-cost Net current assets NetCurrentAssets in-cost Current assets CurrentAssets 1 1 in-cost Current liabilities CurrentLiabilities 2 -1 ELR [100420] Reconciliation of indirect taxes in-cost Duties taxes payable by company DutiesTaxesPayableByCompany in-cost Excise duty payable of company ExciseDutyPayableByCompany 1 1 in-cost Excise duty payable for domestic clearances ExciseDutyPayableForDomesticClearances 1 1 in-cost Excise duty payable for export clearances ExciseDutyPayableForExportClearances 2 1 in-cost Excise duty payable on stock transfers ExciseDutyPayableOnStockTransfers 3 1 in-cost Excise duty payable on other clearances ExciseDutyPayableOnOtherClearances 4 1 in-cost Service tax payable by company ServiceTaxPayableByCompany 2 1 in-cost Value added tax and central sales tax payable by company ValueAddedTaxAndCentralSalesTaxPayableByCompany 3 1 in-cost Other state taxes payable by company OtherStateTaxesPayableByCompany 4 1[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 149 in-cost Difference between duties taxes paid and recovered DifferenceBetweenDutiesTaxesPaidAndRecovered in-cost Duties taxes recovered by company DutiesTaxesRecoveredByCompany 1 -1 in-cost Duties taxes paid by company DutiesTaxesPaidByCompany 2 1 in-cost Credits utilised by company CreditsUtilisedByCompany 1 1 in-cost Input credits utilised InputCreditsUtilised 1 1 in-cost Capital goods credits utilised CapitalGoodsCreditsUtilised 2 1 in-cost Input services credits utilised InputServicesCreditsUtilised 3 1 in-cost Other credits utilised OtherCreditsUtilised 4 1 in-cost Indirect taxes paid through PLA or cash IndirectTaxesPaidThroughPLAOrCash 2 1[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 150 “Annexure-III (see rule 4) Definition-CostAudit Prefix Standard Label Element Name Order Context Element Closed Arc Role ELR [100300] General details of cost auditor in-cost Details of cost auditors [abstract] DetailsOfCostAuditorsAbstract in-cost Details of cost auditor [table] DetailsOfCostAuditorTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost General details of cost auditor [axis] GeneralDetailsOfCostAuditorAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Whether cost auditor is lead auditor WhetherCostAuditorIsLeadAuditor 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Category of cost auditor CategoryOfCostAuditor 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Firm's registration number FirmsRegistrationNumber 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of cost auditor or cost auditors firm NameOfCostAuditorOrCostAuditorsFirm 5 http://xbrl.org/int/dim/arcrole/domain-member Permanent account number of cost auditor or in-cost cost auditors firm PermanentAccountNumberOfCostAuditorOrCostAuditorsFirm 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Address of cost auditor or cost auditors firm AddressOfCostAuditorOrCostAuditorsFirm 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Email id of cost auditor or cost auditors firm EmailIDOfCostAuditorOrCostAuditorsFirm 8 http://xbrl.org/int/dim/arcrole/domain-member Membership number of member signing in-cost report MembershipNumberOfMemberSigningReport 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of member signing report NameOfMemberSigningReport 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of product or industry NameOfProductOrIndustry 11 http://xbrl.org/int/dim/arcrole/domain-member in-cost SRN number of form 23C/form CRA-2 SRNNumberOfForm23CFormCRA2 12 http://xbrl.org/int/dim/arcrole/domain-member SRN number of form 23C/form CRA-2- in-cost Additional 1 SRNNumberOfForm23CFormCRA2Additional1 13 http://xbrl.org/int/dim/arcrole/domain-member SRN number of form 23C/form CRA-2- in-cost Additional 2 SRNNumberOfForm23CFormCRA2Additional2 14 http://xbrl.org/int/dim/arcrole/domain-member SRN number of form 23C/form CRA-2- in-cost Additional 3 SRNNumberOfForm23CFormCRA2Additional3 15 http://xbrl.org/int/dim/arcrole/domain-member SRN number of form 23C/form CRA-2- in-cost Additional 4 SRNNumberOfForm23CFormCRA2Additional4 16 http://xbrl.org/int/dim/arcrole/domain-member Number of audit committee meeting attended in-cost by cost auditor during year NumberOfAuditCommitteeMeetingAttendedByCostAuditorDur1in7gYear http://xbrl.org/int/dim/arcrole/domain-member Date of signing cost audit report and in-cost annexure by cost auditor DateOfSigningCostAuditReportAndAnnexureByCostAuditor 18 http://xbrl.org/int/dim/arcrole/domain-member Place of signing cost audit report and in-cost annexure by cost auditor PlaceOfSigningCostAuditReportAndAnnexureByCostAuditor 19 http://xbrl.org/int/dim/arcrole/domain-member Disclosure of cost auditors qualifications or adverse remarks in cost auditors report in-cost [abstract] DisclosureOfCostAuditorsQualificationsOrAdverseRemarksInC20ostAuditorsReportAbstract http://xbrl.org/int/dim/arcrole/domain-member151 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Disclosure regarding audit of cost records in conformity with Cost Auditing Standards [text in-cost block] DisclosureRegardingAuditOfCostRecordsInConformityWith1CostAuditingStandardsExplanatory http://xbrl.org/int/dim/arcrole/domain-member Disclosure relating to availability of information and explanation for purpose of in-cost cost audit [text block] DisclosureRelatingToAvailabilityOfInformationAndExplanat2ionForPurposeOfCostAuditExplanatory http://xbrl.org/int/dim/arcrole/domain-member Disclosure relating to maintenance of cost records as per rule 5 of the companies cost in-cost records and audit rules 2014 [text block] DisclosureRelatingToMaintenanceOfCostRecordsAsPerRu3le5OfTheCompaniesCostRecordsAndAudhitttRp:u//lexbsr2l.0o1r4gE/inxtp/dlaimna/atorcryrole/domain-member Disclosure relating to availability of cost in-cost records of branches not visited [text block] DisclosureRelatingToAvailabilityOfCostRecordsOfBranches4NotVisitedExplanatory http://xbrl.org/int/dim/arcrole/domain-member Disclosure regarding availability of information in-cost as per companies act 2013 [text block] DisclosureRegardingAvailabilityOfInformationAsPerCompa5niesAct2013Explanatory http://xbrl.org/int/dim/arcrole/domain-member Disclosure relating to adequacy of internal in-cost audit of cost records [text block] DisclosureRelatingToAdequacyOfInternalAuditOfCostReco6rdsExplanatory http://xbrl.org/int/dim/arcrole/domain-member Disclosure relating to true and fair view of cost of production or service cost of sales margin in-cost and other information [text block] DisclosureRelatingToTrueAndFairViewOfCostOfProduction7OrServiceCostOfSalesMarginAndOtherInhfottrpm://axtbiornl.org/int/dim/arcrole/domain-member Disclosure relating to availability of audited and certified cost statements and schedules for each unit and each product or service [text in-cost block] DisclosureRelatingToAvailabilityOfAuditedAndCertifiedCos8tStatementsAndSchedulesForEachUnitAnhdttEp:a//cxhbPrlr.oodrgu/cintOt/drSimer/avircceroElexp/dlaonmaatoinry-member Disclosure relating to submission of in-cost performance appraisal report [text block] DisclosureRelatingToSubmissionOfPerformanceAppraisalR9eportExplanatory http://xbrl.org/int/dim/arcrole/domain-member Cost auditors observations or suggestions in-cost [text block] CostAuditorsObservationsOrSuggestionsExplanatory 10 http://xbrl.org/int/dim/arcrole/domain-member [100300a]General details of cost auditor for ELR period prior to 01-APR-2014 in-cost Details of cost auditors [abstract] DetailsOfCostAuditorsAbstract in-cost Details of cost auditor [table] DetailsOfCostAuditorTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost General details of cost auditor [axis] GeneralDetailsOfCostAuditorAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Whether cost auditor is lead auditor WhetherCostAuditorIsLeadAuditor 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Category of cost auditor CategoryOfCostAuditor 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Firm's registration number FirmsRegistrationNumber 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of cost auditor or cost auditors firm NameOfCostAuditorOrCostAuditorsFirm 5 http://xbrl.org/int/dim/arcrole/domain-member Permanent account number of cost auditor or in-cost cost auditors firm PermanentAccountNumberOfCostAuditorOrCostAuditorsFirm 6 http://xbrl.org/int/dim/arcrole/domain-member[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 152 in-cost Address of cost auditor or cost auditors firm AddressOfCostAuditorOrCostAuditorsFirm 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Email id of cost auditor or cost auditors firm EmailIDOfCostAuditorOrCostAuditorsFirm 8 http://xbrl.org/int/dim/arcrole/domain-member Membership number of member signing in-cost report MembershipNumberOfMemberSigningReport 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of member signing report NameOfMemberSigningReport 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost audit order date CostAuditOrderDate 11 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost audit order number CostAuditNumber 12 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of product or industry NameOfProductOrIndustry 13 http://xbrl.org/int/dim/arcrole/domain-member in-cost SRN number of form 23C/form CRA-2 SRNNumberOfForm23CFormCRA2 14 http://xbrl.org/int/dim/arcrole/domain-member SRN number of form 23C/form CRA-2- in-cost Additional 1 SRNNumberOfForm23CFormCRA2Additional1 15 http://xbrl.org/int/dim/arcrole/domain-member SRN number of form 23C/form CRA-2- in-cost Additional 2 SRNNumberOfForm23CFormCRA2Additional2 16 http://xbrl.org/int/dim/arcrole/domain-member SRN number of form 23C/form CRA-2- in-cost Additional 3 SRNNumberOfForm23CFormCRA2Additional3 17 http://xbrl.org/int/dim/arcrole/domain-member SRN number of form 23C/form CRA-2- in-cost Additional 4 SRNNumberOfForm23CFormCRA2Additional4 18 http://xbrl.org/int/dim/arcrole/domain-member Number of audit committee meeting attended in-cost by cost auditor during year NumberOfAuditCommitteeMeetingAttendedByCostAuditorDur1in9gYear http://xbrl.org/int/dim/arcrole/domain-member Date of signing cost audit report and in-cost annexure by cost auditor DateOfSigningCostAuditReportAndAnnexureByCostAuditor 20 http://xbrl.org/int/dim/arcrole/domain-member Place of signing cost audit report and in-cost annexure by cost auditor PlaceOfSigningCostAuditReportAndAnnexureByCostAuditor 21 http://xbrl.org/int/dim/arcrole/domain-member Disclosure of cost auditors qualifications or adverse remarks in cost auditors report in-cost [abstract] DisclosureOfCostAuditorsQualificationsOrAdverseRemarksInC22ostAuditorsReportAbstract http://xbrl.org/int/dim/arcrole/domain-member Disclosure relating to availability of information and explanation for purpose of in-cost cost audit [text block] DisclosureRelatingToAvailabilityOfInformationAndExplanat1ionForPurposeOfCostAuditExplanatory http://xbrl.org/int/dim/arcrole/domain-member Disclosure relating to maintenance of cost records as per applicable cost accounting in-cost records rules [text block] DisclosureRelatingToMaintenanceOfCostRecordsAsPerAp2plicableCostAccountingRecordsRulesExphltatpn:a//txobryrl.org/int/dim/arcrole/domain-member Disclosure relating to availability of cost in-cost records of branches not visited [text block] DisclosureRelatingToAvailabilityOfCostRecordsOfBranches3NotVisitedExplanatory http://xbrl.org/int/dim/arcrole/domain-member Disclosure regarding availability of information in-cost as per companies act 1956 [text block] DisclosureRegardingAvailabilityOfInformationAsPerCompa4niesAct1956Explanatory http://xbrl.org/int/dim/arcrole/domain-member Disclosure regarding conformity of books and records with Cost Accounting Standards and in-cost GACAP [text block] DisclosureRegardingConformityOfBooksAndRecordsWithC5ostAccountingStandardsAndGACAPExplhatntpa:t/o/xrybrl.org/int/dim/arcrole/domain-member153 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Disclosure 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DetailsOfManufacturedProductOrServiceAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Identification of manufactured product or in-cost service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension Select sector for classifying manufactured in-cost product or service SelectSectorForClassifyingManufacturedProductOrService 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Whether previous year figures are reported WhetherPreviousYearFiguresAreReported 3 http://xbrl.org/int/dim/arcrole/domain-member Details for not reporting previous year figures in-cost [text block] DetailsForNotReportingPreviousYearFiguresExplanatory 4 http://xbrl.org/int/dim/arcrole/domain-member General information of manufactured product in-cost or service [abstract] GeneralInformationOfManufacturedProductOrServiceAbstract 5 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http://xbrl.org/int/dim/arcrole/domain-member Actual production of manufactured product in-cost [abstract] ActualProductionOfManufacturedProductAbstract 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Self manufactured quantity SelfManufacturedQuantity 1 http://xbrl.org/int/dim/arcrole/domain-member Quantity produced under leasing in-cost arrangements QuantityProducedUnderLeasingArrangements 2 http://xbrl.org/int/dim/arcrole/domain-member Quantity produced on loan license or by third in-cost parties on job work QuantityProducedOnLoanLicenseOrByThirdPartiesOnJobW3ork http://xbrl.org/int/dim/arcrole/domain-member in-cost Actual production quantity ActualProductionQuantity 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Production as per excise records ProductionAsPerExciseRecords 8 http://xbrl.org/int/dim/arcrole/domain-member in-cost In house capacity utilization (%) InHouseCapacityUtilization 9 http://xbrl.org/int/dim/arcrole/domain-member Finished goods purchased of manufactured in-cost product [abstract] FinishedGoodsPurchasedOfManufacturedProductAbstract 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Domestic purchase of finished goods DomesticPurchaseOfFinishedGoods 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Imports of finished goods ImportsOfFinishedGoods 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Finished goods purchased FinishedGoodsPurchased 3 http://xbrl.org/int/dim/arcrole/domain-member Stock and other adjustments of manufactured in-cost product [abstract] StockAndOtherAdjustmentsOfManufacturedProductAbstract 11 http://xbrl.org/int/dim/arcrole/domain-member in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods 1 http://xbrl.org/int/dim/arcrole/domain-member Self or captive consumption including in-cost samples SelfOrCaptiveConsumptionIncludingSamples 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Other quantitative adjustments OtherQuantitativeAdjustments 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Stock and other adjustments StockAndOtherAdjustments 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Available quantity for sale of product AvailableQuantityForSaleOfProduct 12 http://xbrl.org/int/dim/arcrole/domain-member155 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Actual sales of manufactured product in-cost [abstract] ActualSalesOfManufacturedProductAbstract 13 http://xbrl.org/int/dim/arcrole/domain-member in-cost Domestic sales of manufactured products DomesticSalesOfManufacturedProducts 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Domestic sales of traded products DomesticSalesOfTradedProducts 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Export sale of manufactured products ExportSaleOfManufacturedProducts 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Export sale of traded products ExportSaleOfTradedProducts 4 http://xbrl.org/int/dim/arcrole/domain-member Quantity sold of manufactured and traded in-cost product QuantitySoldOfManufacturedAndTradedProduct 5 http://xbrl.org/int/dim/arcrole/domain-member Notes to quantitative information for in-cost manufactured product [text block] NotesToQuantitativeInformationForManufacturedProductExpla1n4atory http://xbrl.org/int/dim/arcrole/domain-member [100340] Abridged cost statement of ELR manufactured product Abridged cost statement of manufactured in-cost product [abstract] AbridgedCostStatementOfManufacturedProductAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Identification of manufactured product or in-cost service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Name of manufactured product NameOfManufacturedProduct 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost CETA code of manufactured product CETACodeOfManufacturedProduct 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Subheading of CETA code SubheadingOfCETACode 4 http://xbrl.org/int/dim/arcrole/domain-member Quantitative details of manufactured product in-cost [abstract] QuantitativeDetailsOfManufacturedProductAbstract 5 http://xbrl.org/int/dim/arcrole/domain-member Unit of measurement for manufactured in-cost product UnitOfMeasurementForManufacturedProduct 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Actual production quantity ActualProductionQuantity 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Finished goods purchased FinishedGoodsPurchased 3 http://xbrl.org/int/dim/arcrole/domain-member Stock and other adjustments of manufactured in-cost product [abstract] StockAndOtherAdjustmentsOfManufacturedProductAbstrac4t http://xbrl.org/int/dim/arcrole/domain-member in-cost Change in stock of finished goods ChangeInStockOfFinishedGoods 1 http://xbrl.org/int/dim/arcrole/domain-member Self or captive consumption including in-cost samples SelfOrCaptiveConsumptionIncludingSamples 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Other quantitative adjustments OtherQuantitativeAdjustments 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Stock and other adjustments StockAndOtherAdjustments 4 http://xbrl.org/int/dim/arcrole/domain-member Quantity sold of manufactured and traded in-cost product QuantitySoldOfManufacturedAndTradedProduct 5 http://xbrl.org/int/dim/arcrole/domain-member Cost details of manufactured product in-cost [abstract] CostDetailsOfManufacturedProductAbstract 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of materials consumed CostOfMaterialsConsumed 1 http://xbrl.org/int/dim/arcrole/domain-member Cost of process materials or chemicals in-cost consumed CostOfProcessMaterialsOrChemicalsConsumed 2 http://xbrl.org/int/dim/arcrole/domain-member[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 156 in-cost Cost of utilities consumed CostOfUtilitiesConsumed 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of direct employees CostOfDirectEmployees 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of direct expenses CostOfDirectExpenses 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of quality control CostOfQualityControl 8 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of research and development CostOfResearchAndDevelopment 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyalty 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization 11 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of other production overheads CostOfOtherProductionOverheads 12 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 13 http://xbrl.org/int/dim/arcrole/domain-member in-cost Inputs and conversion cost of product InputsAndConversionCostOfProduct 14 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of increase/decrease in work-in-progress CostOfIncreaseDecreaseInWorkInProgress 15 http://xbrl.org/int/dim/arcrole/domain-member in-cost Credits for recoveries CreditsForRecoveries 16 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of primary packing CostOfPrimaryPacking 17 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of production or operations CostOfProductionOrOperations 18 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of finished goods purchased CostOfFinishedGoodsPurchased 19 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of production and purchases CostOfProductionAndPurchases 20 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of increase/decrease in finished goods CostOfIncreaseDecreaseInFinishedGoods 21 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of self or captive consumption CostOfSelfOrCaptiveConsumption 22 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of other adjustments CostOfOtherAdjustments 23 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of production or operations of goods sold CostOfProductionOrOperationsOfGoodsSold 24 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of administrative overheads CostOfAdministrativeOverheads 25 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of secondary packing CostOfSecondaryPacking 26 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOverheads 27 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of sales before interest CostOfSalesBeforeInterest 28 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of interest and financing charges CostOfInterestAndFinancingCharges 29 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of sales of product CostOfSalesOfProduct 30 http://xbrl.org/int/dim/arcrole/domain-member in-cost Net sales realization of product NetSalesRealizationOfProduct 31 http://xbrl.org/int/dim/arcrole/domain-member Amount of margin of product as per cost in-cost accounts AmountOfMarginOfProductAsPerCostAccounts 32 http://xbrl.org/int/dim/arcrole/domain-member Cost per unit details of manufactured product in-cost [abstract] CostPerUnitDetailsOfManufacturedProductAbstract 7 http://xbrl.org/int/dim/arcrole/domain-member157 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed 1 http://xbrl.org/int/dim/arcrole/domain-member Cost per unit of process materials or in-cost chemicals consumed CostPerUnitOfProcessMaterialsOrChemicalsConsumed 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesConsumed 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of quality control CostPerUnitOfQualityControl 8 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelopment 9 http://xbrl.org/int/dim/arcrole/domain-member Cost per unit of 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http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of secondary packing CostPerUnitOfSecondaryPacking 24 http://xbrl.org/int/dim/arcrole/domain-member Cost per unit of selling and distribution in-cost overheads CostPerUnitOfSellingAndDistributionOverheads 25 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of sales before interest CostPerUnitOfSalesBeforeInterest 26 http://xbrl.org/int/dim/arcrole/domain-member[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 158 in-cost Cost per unit of interest and financing charges CostPerUnitOfInterestAndFinancingCharges 27 http://xbrl.org/int/dim/arcrole/domain-member in-cost Per unit cost of sales of product PerUnitCostOfSalesOfProduct 28 http://xbrl.org/int/dim/arcrole/domain-member in-cost Per unit net sales realization of product PerUnitNetSalesRealizationOfProduct 29 http://xbrl.org/int/dim/arcrole/domain-member Per unit margin as per cost accounts of in-cost product 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http://xbrl.org/int/dim/arcrole/domain-member in-cost Subheading of CETA code SubheadingOfCETACode 4 http://xbrl.org/int/dim/arcrole/domain-member Details of industry specific elements of in-cost operating expenses [abstract] DetailsOfIndustrySpecificElementsOfOperatingExpensesAbstra5ct http://xbrl.org/int/dim/arcrole/domain-member Description of industry specific elements of in-cost operating expenses DescriptionOfIndustrySpecificElementsOfOperatingExpens1es http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 2 http://xbrl.org/int/dim/arcrole/domain-member Notes to details of industry specific operating in-cost expenses [text block] NotesToDetailsOfIndustrySpecificOperatingExpensesExplanato6ry http://xbrl.org/int/dim/arcrole/domain-member ELR [100341] Quantitative information of service in-cost Quantitative information of service [abstract] QuantitativeInformationOfServiceAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Identification of manufactured product or in-cost service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain-member161 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Unit of measurement for service UnitOfMeasurementForService 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Available capacity of service [abstract] AvailableCapacityOfServiceAbstract 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Installed capacity on start of reporting period InstalledCapacityOnStartOfReportingPeriod 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Capacity enhanced during reporting period CapacityEnhancedDuringReportingPeriod 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Available capacity of service AvailableCapacityOfService 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Actual service provided [abstract] ActualServiceProvidedAbstract 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Own services OwnServices 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Services under contractual arrangement ServicesUnderContractualArrangement 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Outsourced services OutsourcedServices 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Actual service provided ActualServiceProvided 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Services provided as per service tax records ServicesProvidedAsPerServiceTaxRecords 8 http://xbrl.org/int/dim/arcrole/domain-member in-cost In house capacity utilization (%) InHouseCapacityUtilization 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Actual service rendered [abstract] ActualServiceRenderedAbstract 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Domestic service rendered DomesticServiceRendered 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Export service rendered ExportServiceRendered 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Actual service rendered ActualServiceRendered 3 http://xbrl.org/int/dim/arcrole/domain-member Notes to quantitative information for service in-cost [text block] NotesToQuantitativeInformationForServiceExplanatory 11 http://xbrl.org/int/dim/arcrole/domain-member ELR [100342] Abridged cost statement of service in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfServiceAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Identification of manufactured product or in-cost service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Quantitative details of service [abstract] QuantitativeDetailsOfServiceAbstract 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Unit of measurement for service UnitOfMeasurementForService 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Actual service provided ActualServiceProvided 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Captive consumption CaptiveConsumption 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Other quantitative adjustments OtherQuantitativeAdjustments 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Actual service rendered ActualServiceRendered 5 http://xbrl.org/int/dim/arcrole/domain-member[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 162 in-cost Cost details of service [abstract] CostDetailsOfServiceAbstract 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of materials consumed CostOfMaterialsConsumed 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of utilities consumed CostOfUtilitiesConsumed 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of direct employees CostOfDirectEmployees 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of direct expenses CostOfDirectExpenses 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of stores and spares consumed CostOfStoresAndSparesConsumed 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of repairs and maintenance CostOfRepairsAndMaintenance 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of quality control CostOfQualityControl 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of research and development CostOfResearchAndDevelopment 8 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of technical knowhow fee or royalty CostOfTechnicalKnowhowFeeOrRoyalty 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of depreciation or amortization CostOfDepreciationOrAmortization 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of other overheads CostOfOtherOverheads 11 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 12 http://xbrl.org/int/dim/arcrole/domain-member in-cost Inputs and conversion cost for service InputsAndConversionCostForService 13 http://xbrl.org/int/dim/arcrole/domain-member in-cost Credits for recoveries CreditsForRecoveries 14 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of service provided CostOfServiceProvided 15 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of outsourced or contractual services CostOfOutsourcedOrContractualServices 16 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of service available CostOfServiceAvailable 17 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of self or captive consumption CostOfSelfOrCaptiveConsumption 18 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of other adjustments CostOfOtherAdjustments 19 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of services sold CostOfServicesSold 20 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of administrative overheads CostOfAdministrativeOverheads 21 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of selling and distribution overheads CostOfSellingAndDistributionOverheads 22 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of service before interest CostOfServiceBeforeInterest 23 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of interest and financing charges CostOfInterestAndFinancingCharges 24 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of sales of service CostOfSalesOfService 25 http://xbrl.org/int/dim/arcrole/domain-member in-cost Net sales realization of service NetSalesRealizationOfService 26 http://xbrl.org/int/dim/arcrole/domain-member Amount of margin of service as per cost in-cost accounts AmountOfMarginOfServiceAsPerCostAccounts 27 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit details of service [abstract] CostPerUnitDetailsOfServiceAbstract 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of materials consumed CostPerUnitOfMaterialsConsumed 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of utilities consumed CostPerUnitOfUtilitiesConsumed 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of direct employees CostPerUnitOfDirectEmployees 3 http://xbrl.org/int/dim/arcrole/domain-member163 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-cost Cost per unit of direct expenses CostPerUnitOfDirectExpenses 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of stores and spares consumed CostPerUnitOfStoresAndSparesConsumed 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of repairs and maintenance CostPerUnitOfRepairsAndMaintenance 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of quality control CostPerUnitOfQualityControl 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of research and development CostPerUnitOfResearchAndDevelopment 8 http://xbrl.org/int/dim/arcrole/domain-member Cost per unit of technical knowhow fee or in-cost royalty CostPerUnitOfTechnicalKnowhowFeeOrRoyalty 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of depreciation or amortization CostPerUnitOfDepreciationOrAmortization 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of other overheads CostPerUnitOfOtherOverheads 11 http://xbrl.org/int/dim/arcrole/domain-member Cost per unit of industry specific operating in-cost expenses CostPerUnitOfIndustrySpecificOperatingExpenses 12 http://xbrl.org/int/dim/arcrole/domain-member Cost per unit of total inputs and conversion in-cost cost for service CostPerUnitOfTotalInputsAndConversionCostForService13 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of credits for recoveries CostPerUnitOfCreditsForRecoveries 14 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of service provided CostPerUnitOfServiceProvided 15 http://xbrl.org/int/dim/arcrole/domain-member Cost per unit of outsourced or contractual in-cost services CostPerUnitOfOutsourcedOrContractualServices 16 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of service available CostPerUnitOfServiceAvailable 17 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of other adjustments CostPerUnitOfOtherAdjustments 18 http://xbrl.org/int/dim/arcrole/domain-member in-cost Per unit cost of services sold PerUnitCostOfServicesSoldOfService 19 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of administrative overheads CostPerUnitOfAdministrativeOverheads 20 http://xbrl.org/int/dim/arcrole/domain-member Cost per unit of selling and distribution in-cost overheads CostPerUnitOfSellingAndDistributionOverheads 21 http://xbrl.org/int/dim/arcrole/domain-member in-cost Per unit cost of services sold before interest PerUnitCostOfServicesSoldBeforeInterest 22 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost per unit of interest and financing charges CostPerUnitOfInterestAndFinancingCharges 23 http://xbrl.org/int/dim/arcrole/domain-member in-cost Per unit cost of services sold of service PerUnitCostOfServicesSold 24 http://xbrl.org/int/dim/arcrole/domain-member in-cost Per unit net sales realization of service PerUnitNetSalesRealizationOfService 25 http://xbrl.org/int/dim/arcrole/domain-member Per unit margin as per cost accounts of in-cost service PerUnitMarginAsPerCostAccountsOfService 26 http://xbrl.org/int/dim/arcrole/domain-member Notes to abridged cost statement of service in-cost [text block] NotesToAbridgedCostStatementOfServiceExplanatory 8 http://xbrl.org/int/dim/arcrole/domain-member [100342a] Abridged cost statement-Details of ELR material consumed in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfServiceAbstract[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 164 Details of material consumed of service in-cost [table] DetailsOfMaterialConsumedOfServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Identification of manufactured product or in-cost service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Details of material consumed of service [axis] DetailsOfMaterialConsumedOfServiceAxis 2 http://xbrl.org/int/dim/arcrole/hypercube-dimension Details of material consumed of service in-cost domain DetailsOfMaterialConsumedOfServiceDomain 1 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Material consumed 1 [member] MaterialConsumed1Member 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Material consumed 2 [member] MaterialConsumed2Member 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Material consumed 3 [member] MaterialConsumed3Member 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Material consumed 4 [member] MaterialConsumed4Member 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Material consumed 5 [member] MaterialConsumed5Member 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Material consumed 6 [member] MaterialConsumed6Member 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Material consumed 7 [member] MaterialConsumed7Member 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Material consumed 8 [member] MaterialConsumed8Member 8 http://xbrl.org/int/dim/arcrole/domain-member in-cost Material consumed 9 [member] MaterialConsumed9Member 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Material consumed 10 [member] MaterialConsumed10Member 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain-member Details of materials consumed of service in-cost [abstract] DetailsOfMaterialsConsumedOfServiceAbstract 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Description of material DescriptionOfMaterial 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Nature of material consumed NatureOfMaterialConsumed 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Unit of material consumed UnitOfMaterialConsumed 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Quantity of material consumed QuantityOfMaterialConsumed 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Rate of material consumed RateOfMaterialConsumed 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of materials consumed CostOfMaterialsConsumed 6 http://xbrl.org/int/dim/arcrole/domain-member Notes to details of materials consumed [text in-cost block] NotesToDetailsOfMaterialsConsumedExplanatory 6 http://xbrl.org/int/dim/arcrole/domain-member [100342b] Abridged cost statement-Details of ELR utilities in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfServiceAbstract in-cost Details of utilities of service [table] DetailsOfUtilitiesForServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Identification of manufactured product or in-cost service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Details of utilities of service [axis] DetailsOfUtilitiesForServiceAxis 2 http://xbrl.org/int/dim/arcrole/hypercube-dimension165 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-cost Details of utilities of service domain DetailsOfUtilitiesForServiceDomain 1 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Utility 1 [member] Utility1Member 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Utility 2 [member] Utility2Member 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Utility 3 [member] Utility3Member 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Utility 4 [member] Utility4Member 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Utility 5 [member] Utility5Member 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Utility 6 [member] Utility6Member 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Utility 7 [member] Utility7Member 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Utility 8 [member] Utility8Member 8 http://xbrl.org/int/dim/arcrole/domain-member in-cost Utility 9 [member] Utility9Member 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Utility 10 [member] Utility10Member 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Details of utilities for service [abstract] DetailsOfUtilitiesForServiceAbstract 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Description of utilities consumed DescriptionOfUtilitiesConsumed 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Unit of utilities consumed UnitOfUtilitiesConsumed 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Quantity of utilities consumed QuantityOfUtilitiesConsumed 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Rate of utilities consumed RateOfUtilitiesConsumed 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of utilities consumed CostOfUtilitiesConsumed 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Notes to utilities [text block] NotesToUtilitiesExplanatory 6 http://xbrl.org/int/dim/arcrole/domain-member [100342c] Abridged cost statement-Details of ELR industry specific operating expenses in-cost Abridged cost statement of service [abstract] AbridgedCostStatementOfServiceAbstract Details of industry specific elements of in-cost operating expenses [table] DetailsOfIndustrySpecificElementsOfOperatingExpensesTable1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Identification of manufactured product or in-cost service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension Details of industry specific elements of in-cost operating expenses [axis] DetailsOfIndustrySpecificElementsOfOperatingExpensesAx2is http://xbrl.org/int/dim/arcrole/hypercube-dimension Details of industry specific elements of in-cost operating expenses domain DetailsOfIndustrySpecificElementsOfOperatingExpens1esDomain http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Industry specific expenses 1 [member] IndustrySpecificExpenses1Member 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Industry specific expenses 2 [member] IndustrySpecificExpenses2Member 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Industry specific expenses 3 [member] IndustrySpecificExpenses3Member 3 http://xbrl.org/int/dim/arcrole/domain-member[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 166 in-cost Industry specific expenses 4 [member] IndustrySpecificExpenses4Member 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Industry specific expenses 5 [member] IndustrySpecificExpenses5Member 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Industry specific expenses 6 [member] IndustrySpecificExpenses6Member 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Industry specific expenses 7 [member] IndustrySpecificExpenses7Member 7 http://xbrl.org/int/dim/arcrole/domain-member in-cost Industry specific expenses 8 [member] IndustrySpecificExpenses8Member 8 http://xbrl.org/int/dim/arcrole/domain-member in-cost Industry specific expenses 9 [member] IndustrySpecificExpenses9Member 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Industry specific expenses 10 [member] IndustrySpecificExpenses10Member 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of service NameOfService 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Service code ServiceCode 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Subheading of service code SubheadingOfServiceCode 4 http://xbrl.org/int/dim/arcrole/domain-member Details of industry specific elements of in-cost operating expenses [abstract] DetailsOfIndustrySpecificElementsOfOperatingExpensesAbstra5ct http://xbrl.org/int/dim/arcrole/domain-member Description of industry specific elements of in-cost operating expenses DescriptionOfIndustrySpecificElementsOfOperatingExpens1es http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 2 http://xbrl.org/int/dim/arcrole/domain-member Notes to details of industry specific operating in-cost expenses [text block] NotesToDetailsOfIndustrySpecificOperatingExpensesExplanato6ry http://xbrl.org/int/dim/arcrole/domain-member [100350] Product and service profitability ELR statement of manufactured product or service Product and service profitability statement of in-cost manufactured product or service [abstract] ProductAndServiceProfitabilityStatementOfManufacturedProductOrServiceAbstract in-cost Manufactured product or service [table] ManufacturedProductOrServiceTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Identification of manufactured product or in-cost service [axis] IdentificationOfManufacturedProductOrServiceAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Name of manufactured product or service NameOfManufacturedProductOrService 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost CETA code of manufactured product CETACodeOfManufacturedProduct 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Subheading of CETA code SubheadingOfCETACode 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Service code ServiceCode 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Subheading of service code SubheadingOfServiceCode 6 http://xbrl.org/int/dim/arcrole/domain-member Details of manufactured product and service in-cost profitability statement [abstract] DetailsOfManufacturedProductAndServiceProfitabilityStatemen7tAbstract http://xbrl.org/int/dim/arcrole/domain-member in-cost Sales Sales 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of sales CostOfSales 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Margin Margin 3 http://xbrl.org/int/dim/arcrole/domain-member Notes to manufactured product and service in-cost profitability statement [text block] NotesToManufacturedProductAndServiceProfitabilityStatement8Explanatory http://xbrl.org/int/dim/arcrole/domain-member167 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [100360a] Profit reconciliation-Details of ELR incomes not considered Profit reconciliation of company as whole in-cost [abstract] ProfitReconciliationOfCompanyAsWholeAbstract Details of incomes not considered in cost in-cost accounts [table] DetailsOfIncomesNotConsideredInCostAccountsTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Details of incomes not considered in cost in-cost accounts [axis] DetailsOfIncomesNotConsideredInCostAccountsAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension Name of incomes not considered in cost in-cost accounts NameOfIncomesNotConsideredInCostAccounts 2 http://xbrl.org/int/dim/arcrole/domain-member Amount of incomes not considered in cost in-cost accounts AmountOfIncomesNotConsideredInCostAccounts 3 http://xbrl.org/int/dim/arcrole/domain-member [100360b] Profit reconciliation-Details of ELR expenses not considered Profit reconciliation of company as whole in-cost [abstract] ProfitReconciliationOfCompanyAsWholeAbstract Details of expenses not considered in cost in-cost accounts [table] DetailsOfExpensesNotConsideredInCostAccountsTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all Details of expenses not considered in cost in-cost accounts [axis] DetailsOfExpensesNotConsideredInCostAccountsAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension Name of expenses not considered in cost in-cost accounts NameOfExpensesNotConsideredInCostAccounts 2 http://xbrl.org/int/dim/arcrole/domain-member Amount of expenses not considered in cost in-cost accounts AmountOfExpensesnotConsideredInCostAccounts 3 http://xbrl.org/int/dim/arcrole/domain-member ELR [100410] Related party transactions in-cost Related party transactions [abstract] RelatedPartyTransactionsAbstract Description of related party transactions in-cost [table] DescriptionOfRelatedPartyTransactionsTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Name of related party [axis] NameOfRelatedPartyAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension Identification details for product or service in-cost [axis] IdentificationDetailsForProductOrServiceAxis 2 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Nature of related party transactions [axis] NatureOfRelatedPartyTransactionsAxis 3 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Nature of related party transactions domain NatureOfRelatedPartyTransactionsDomain 1 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Sale of product [member] SaleOfProductMember 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Purchase of product [member] PurchaseOfProductMember 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Services received [member] ServicesReceivedMember 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Services rendered [member] ServicesRenderedMember 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Details of related party [abstract] DetailsOfRelatedPartyAbstract 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of related party NameOfRelatedParty 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost CIN of related party CINOfRelatedParty 2 http://xbrl.org/int/dim/arcrole/domain-member[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 168 in-cost Permanent account number of related party PermanentAccountNumberOfRelatedParty 3 http://xbrl.org/int/dim/arcrole/domain-member Identification number of foreign related party in-cost in country of incorporation or residence IdentificationNumberOfForeignRelatedPartyInCountryOfInc4orporationOrResidence http://xbrl.org/int/dim/arcrole/domain-member Nature of issuing authority in country of in-cost incorporation or residence NatureOfIssuingAuthorityInCountryOfIncorporationOrResid5ence http://xbrl.org/int/dim/arcrole/domain-member in-cost Country of related party CountryOfRelatedParty 6 http://xbrl.org/int/dim/arcrole/domain-member in-cost Details of related party transactions [abstract] DetailsOfRelatedPartyTransactionsAbstract 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Name of product or service NameOfProductOrService 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Product or service code ProductOrServiceCode 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Aggregate quantity of related party transaction AggregateQuantityOfRelatedPartyTransaction 3 http://xbrl.org/int/dim/arcrole/domain-member Average transfer price of related party in-cost transaction AverageTransferPriceOfRelatedPartyTransaction 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Aggregate amount of transaction AggregateAmountOfTransaction 5 http://xbrl.org/int/dim/arcrole/domain-member Average normal price of related party in-cost transaction AverageNormalPriceOfRelatedPartyTransaction 6 http://xbrl.org/int/dim/arcrole/domain-member Basis adopted to determine normal price of in-cost related party transaction BasisAdoptedToDetermineNormalPriceOfRelatedPartyTran7saction http://xbrl.org/int/dim/arcrole/domain-member Description of other basis adopted to in-cost determine normal price DescriptionOfOtherBasisAdoptedToDetermineNormalPrice8 http://xbrl.org/int/dim/arcrole/domain-member in-cost Notes to related party transaction [text block] NotesToRelatedPartyTransactionExplanatory 4 http://xbrl.org/int/dim/arcrole/domain-member ELR [100420] Reconciliation of indirect taxes in-cost Reconciliation of indirect taxes [abstract] ReconciliationOfIndirectTaxesAbstract in-cost Types of indirect taxes of company [table] TypesOfIndirectTaxesOfCompanyTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Types of indirect taxes of company [axis] TypesOfIndirectTaxesOfCompanyAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Types of indirect taxes of company domain TypesOfIndirectTaxesOfCompanyDomain 1 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Assessable value [member] AssessableValueMember 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Excise duty [member] ExciseDutyMember 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Service tax [member] ServiceTaxMember 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cess and others [member] CessAndOthersMember 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Value added tax [member] ValueAddedTaxMember 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Duties taxes payable of company [abstract] DutiesTaxesPayableOfCompanyAbstract 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Excise duty payable of company [abstract] ExciseDutyPayableOfCompanyAbstract 1 http://xbrl.org/int/dim/arcrole/domain-member169 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] in-cost Excise duty payable for domestic clearances ExciseDutyPayableForDomesticClearances 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Excise duty payable for export clearances ExciseDutyPayableForExportClearances 2 http://xbrl.org/int/dim/arcrole/domain-member in-cost Excise duty payable on stock transfers ExciseDutyPayableOnStockTransfers 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Excise duty payable on other clearances ExciseDutyPayableOnOtherClearances 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Excise duty payable of company ExciseDutyPayableByCompany 5 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table in-cost NotAll] TypesOfIndirectTaxesOfCompanyTableNotAll 6 http://xbrl.org/int/dim/arcrole/notAll in-cost Service tax payable by company ServiceTaxPayableByCompany 2 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table 1 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable1NotAll 1 http://xbrl.org/int/dim/arcrole/notAll Value added tax and central sales tax payable in-cost by company ValueAddedTaxAndCentralSalesTaxPayableByCompany 3 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table 2 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable2NotAll 1 http://xbrl.org/int/dim/arcrole/notAll in-cost Other state taxes payable by company OtherStateTaxesPayableByCompany 4 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table 2 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable2NotAll 1 http://xbrl.org/int/dim/arcrole/notAll in-cost Duties taxes payable by company DutiesTaxesPayableByCompany 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Duties taxes paid by company [abstract] DutiesTaxesPaidByCompanyAbstract 3 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cenvat utilised [abstract] CenvatUtilisedAbstract 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Input credits utilised InputCreditsUtilised 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Capital goods credits utilised CapitalGoodsCreditsUtilised 2 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table in-cost NotAll] TypesOfIndirectTaxesOfCompanyTableNotAll 1 http://xbrl.org/int/dim/arcrole/notAll in-cost Input services credits utilised InputServicesCreditsUtilised 3 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table 4 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable4NotAll 1 http://xbrl.org/int/dim/arcrole/notAll in-cost Other credits utilised OtherCreditsUtilised 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Credits utilised by company CreditsUtilisedByCompany 5 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table 3 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable3NotAll 6 http://xbrl.org/int/dim/arcrole/notAll in-cost Indirect taxes paid through PLA or cash IndirectTaxesPaidThroughPLAOrCash 2 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table 3 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable3NotAll 1 http://xbrl.org/int/dim/arcrole/notAll in-cost Duties taxes paid by company DutiesTaxesPaidByCompany 3 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table 3 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable3NotAll 1 http://xbrl.org/int/dim/arcrole/notAll in-cost Duties taxes recovered by company DutiesTaxesRecoveredByCompany 4 http://xbrl.org/int/dim/arcrole/domain-member[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 170 Types of indirect taxes of company [table 3 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable3NotAll 1 http://xbrl.org/int/dim/arcrole/notAll Difference between duties taxes paid and in-cost recovered DifferenceBetweenDutiesTaxesPaidAndRecovered 5 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table 3 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable3NotAll 1 http://xbrl.org/int/dim/arcrole/notAll in-cost Interest penalty fines paid by company InterestPenaltyFinesPaidByCompany 6 http://xbrl.org/int/dim/arcrole/domain-member Types of indirect taxes of company [table 3 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable3NotAll 1 http://xbrl.org/int/dim/arcrole/notAll Notes to reconciliation of indirect taxes [text in-cost block] NotesToReconciliationOfIndirectTaxesExplanatory 7 http://xbrl.org/int/dim/arcrole/domain-member [100421] Reconciliation of indirect taxes/not- ELR all Types of indirect taxes of company [table in-cost NotAll] TypesOfIndirectTaxesOfCompanyTableNotAll in-cost Types of indirect taxes of company [axis] TypesOfIndirectTaxesOfCompanyAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Service tax [member] ServiceTaxMember 1 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Value added tax [member] ValueAddedTaxMember 2 http://xbrl.org/int/dim/arcrole/dimension-domain [100421a] Reconciliation of indirect taxes/not- ELR all Types of indirect taxes of company [table 1 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable1NotAll in-cost Types of indirect taxes of company [axis] TypesOfIndirectTaxesOfCompanyAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Excise duty [member] ExciseDutyMember 1 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Value added tax [member] ValueAddedTaxMember 2 http://xbrl.org/int/dim/arcrole/dimension-domain [100421b] Reconciliation of indirect taxes/not- ELR all Types of indirect taxes of company [table 2 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable2NotAll in-cost Types of indirect taxes of company [axis] TypesOfIndirectTaxesOfCompanyAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Assessable value [member] AssessableValueMember 1 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Excise duty [member] ExciseDutyMember 2 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Service tax [member] ServiceTaxMember 3 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Cess and others [member] CessAndOthersMember 4 http://xbrl.org/int/dim/arcrole/dimension-domain171 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [100421c] Reconciliation of indirect taxes/not- ELR all Types of indirect taxes of company [table 3 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable3NotAll in-cost Types of indirect taxes of company [axis] TypesOfIndirectTaxesOfCompanyAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Assessable value [member] AssessableValueMember 1 http://xbrl.org/int/dim/arcrole/dimension-domain [100421d] Reconciliation of indirect taxes/not- ELR all Types of indirect taxes of company [table 4 in-cost NotAll] TypesOfIndirectTaxesOfCompanyTable4NotAll in-cost Types of indirect taxes of company [axis] TypesOfIndirectTaxesOfCompanyAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Value added tax [member] ValueAddedTaxMember 1 http://xbrl.org/int/dim/arcrole/dimension-domain ELR [900000] Typed default in-cost Typed default [abstract] TypedDefaultAbstract in-cost Typed default [table] TypedDefaultTable 1 scenario TRUE http://xbrl.org/int/dim/arcrole/all in-cost Typed default [axis] TypedDefaultAxis 1 http://xbrl.org/int/dim/arcrole/hypercube-dimension in-cost Typed default domain TypedDefaultDomain 1 http://xbrl.org/int/dim/arcrole/dimension-domain in-cost Typed default domain TypedDefaultDomain 2 http://xbrl.org/int/dim/arcrole/dimension-default Amount of expenses not considered in cost in-cost accounts AmountOfExpensesnotConsideredInCostAccounts 2 http://xbrl.org/int/dim/arcrole/domain-member Amount of incomes not considered in cost in-cost accounts AmountOfIncomesNotConsideredInCostAccounts 3 http://xbrl.org/int/dim/arcrole/domain-member Details of materials consumed of in-cost manufactured product [abstract] DetailsOfMaterialsConsumedOfProductGroupAbstract 4 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of materials consumed CostOfMaterialsConsumed 1 http://xbrl.org/int/dim/arcrole/domain-member Details of utilities for manufactured product in-cost [abstract] DetailsOfUtilitiesForManufacturedProductAbstract 5 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of utilities consumed CostOfUtilitiesConsumed 1 http://xbrl.org/int/dim/arcrole/domain-member Details of industry specific elements of in-cost operating expenses [abstract] DetailsOfIndustrySpecificElementsOfOperatingExpensesAbstra6ct http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of industry specific operating expenses CostOfIndustrySpecificOperatingExpenses 1 http://xbrl.org/int/dim/arcrole/domain-member in-cost Notes to related party transaction [text block] NotesToRelatedPartyTransactionExplanatory 9 http://xbrl.org/int/dim/arcrole/domain-member in-cost Sales Sales 10 http://xbrl.org/int/dim/arcrole/domain-member in-cost Cost of sales CostOfSales 11 http://xbrl.org/int/dim/arcrole/domain-member[PART II—SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 172 in-cost Margin Margin 12 http://xbrl.org/int/dim/arcrole/domain-member Net operational revenue of manufactured in-cost product or service NetOperationalRevenueOfManufacturedProductOrService 13 http://xbrl.org/int/dim/arcrole/domain-member ELR [910000] Axis-Defaults Details of industry specific elements of in-cost operating expenses [axis] DetailsOfIndustrySpecificElementsOfOperatingExpensesAxis Details of industry specific elements of in-cost operating expenses domain DetailsOfIndustrySpecificElementsOfOperatingExpensesDoma1in http://xbrl.org/int/dim/arcrole/dimension-default Details of 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[F. No. 1/19/2013-CL-V] AMARDEEP SINGH BHATIA, Jt. Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide notification number G.S.R. 692 (E), dated the 9th September,2015andfurtheramendedvidenotificationnumberG.S.R.397(E),datedthe4thApril,2016andvidenotificationnumberG.S.R.1372(E),datedthe6thNovember, 2017. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.