Cost Audit


Application : for the financial years started on or after 01-Jan-2013 onwards

All Industries engaged in the activities listed in table below, and
a) Having turnover exceeding 20 crores, or
b) Having net worth exceeding 5 crores, or
c) Listed companies

Sl. no.

Product or Activity Group Code

Name of the Product or Activity Group

Central Excise Tariff Act (CETA) Chapter Headings covered in the Product or Activity Group

1

1020

Sugar and Sugar Products

1701 to 1702

2

1021

Molasses

1703

3

1027

Ethyl Alcohol and other Spirits

2207

4

2004

Petroleum Oils ‐ Crude

2709

5

2005

Petroleum Oils ‐ Refined

2710

6

2006

Petroleum Gases and other Gaseous Hydrocarbons

2711

7

2007

Other Petroleum Products

2712 to 2715

8

2008

Electrical Energy

2716

9

2012

Bulk Drugs

2901 to 2942

10

2015

Pharmaceutical Products

3001 to 3006

11

2016

Animal or Vegetable Fertilizers

3101

12

2017

Mineral or Chemical Fertilizers ‐ Nitrogenous

3102

13

2018

Mineral or Chemical Fertilizers ‐ Phosphatic

3103

14

2019

Mineral or Chemical Fertilizers ‐ Potassic

3104

15

2020

Mineral or Chemical Fertilizers ‐ Others

3105

16

5101

Basic telephone services ‐wired and WLL

Not Applicable

17

5102

Cellular mobile telephone services ‐ wireless and WLL

Not Applicable

18

5103

Internet and broadband services

Not Applicable

19

5104

National long distance services

Not Applicable

20

5105

International long distance services

Not Applicable

21

5106

Public mobile radio trunk services

Not Applicable

22

5107

Global mobile personal communication services

Not Applicable

23

5108

Passive telecom infrastructure and tower facilities

Not Applicable

24

5109

Cable landing stations

Not Applicable

25

5121

Broadcasting and related services

Not Applicable

26

5141

Other communication services not elsewhere specified

Not Applicable

27

5406

Transmission or distribution of electricity

Not Applicable

 
 
All Industries engaged in the activities listed in table below, and
a) Having turnover exceeding 100 crores, or
b) Listed companies
 

Sl. no.

Product or Activity Group Code

Name of the Product or Activity Group

Central Excise Tariff Act (CETA) Chapter Headings covered in the Product or Activity Group

1

1002

Meat and Meat Products

0201 to 0210; 0410; 1601 to 1603

2

1003

Marine Products

0301 to 0307; 1604 to 1605

3

1004

Milk and Milk Products

0401 to 0406

4

1005

Poultry and Related Products

0407 to 0408

5

1006

Bee Products

0409

6

1010

Vegetables

0701 to 0714

7

1011

Fruits and Nuts

0801 to 0814

8

1012

Coffee and Coffee Products (incl. 210111)

0901

9

1013

Tea and Tea Products (incl. 210120)

0902

10

1014

Spices ‐ processed or unprocessed

0903 to 0910

11

1015

Cereals, Flour and Product of Cereals

1001 to 1008; 1101 to 1109

12

1016

Oil Seeds and Products of Oil Seeds

1201 to 1208

13

1017

Other Seeds and Plants

1209 to 1214

14

1018

Vegetable Saps or Products

1301 to 1302; 1401; 1404

15

1019

Animal or Vegetable Fats and Oils

1501 to 1518; 1520 to 1522

16

1022

Sugar Confectionery or Chocolates

1704; 1806

17

1023

Cocoa Products

1801 to 1805

18

1024

Prepared Food Products

1901 to 1905; 2001 to 2009; 2101 to 2106; 2501

19

1025

Mineral Water and Aerated Drinks

2201 to 2202

20

1026

Alcoholic Beverages

2203 to 2206; 2208

21

1028

Vinegar

2209

22

1029

Food Residues or Prepared Animal Feed

2301 to 2309

23

1030

Unmanufactured and Manufactured Tobacco

2401; 2403

24

1031

Tobacco Products

2402

25

2001

Mineral Products

2502 to 2522; 2524 to 2526; 2528 to 2530; 2601 to 2621

26

2002

Cement

2523

27

2003

Mineral Fuels (other than Petroleum)

2701 to 2708

28

2009

Chemical Elements

2801 to 2805

29

2010

Inorganic Chemicals and their Derivatives

2806 to 2837; 2839 to 2850; 2852 to 2853

30

2011

Organic Chemicals and their Derivatives (excluding Bulk Drugs)

2901 to 2942

31

2013

Albuminoidal Substances, Starches, Glues and Enzymes

3501 to 3507

32

2014

Miscellaneous Chemical Products

3801 to 3807; 3809 to 3825

33

2021

Tanning Substances

3201 to 3202

34

2022

Colours, Dyes and Pigments

3203 to 3207; 3212

35

2023

Paints and Varnishes

3208 to 3211

36

2024

Inks and Colours

3213; 3215

37

2025

Plasters and Fillers

3214

38

2026

Essential Oils

3301 to 3302

39

2027

Personal Care Products

3303 to 3307; 8212; 9615 to 9616

40

2028

Soaps, Detergents and Cleaning Agents

3401 to 3402

41

2029

Lubricating Preparations

3403

42

2030

Waxes and Wax Products

3404 to 3407

43

2031

Explosives

3601 to 3603

44

2032

Fireworks, Matches and Combustible Materials

3604 to 3606

45

2033

Photographic and Cinematographic Goods

3701 to 3707

46

2034

Insecticides

3808

47

2035

Chemicals ‐ Plastics and Polymers

3901 to 3915

48

2036

Articles of Plastics and Polymers

3916 to 3926

49

2037

Rubber and Rubber Products

4001 to 4010; 4014 to 4017

50

2038

Rubber Tyres and Tubes

4011 to 4013

51

3001

Raw Hides, Skins and Leather

4101 to 4107; 4112 to 4115

52

3002

Leather Products

4201 to 4203; 4205 to 4206

53

3004

Wood and Wood Products

4401 to 4421

54

3007

Pulp of Wood and other substances

4701 to 4707

55

3008

Newsprint

4801

56

3009

Paper and Paperboard

4802 to 4813

57

3010

Articles of Paper and Paperboard

4814; 4816 to 4823

58

3012

Silk

5001 to 5003

59

3013

Silk Yarn

5004 to 5006

60

3014

Silk Fabrics

5007

61

3015

Wool

5101 to 5105

62

3016

Wool Yarn

5106 to 5110

63

3017

Wool Fabrics

5111 to 5113

64

3018

Cotton

5201 to 5203

65

3019

Sewing Thread

5204; 5401

66

3020

Cotton Yarn

5205 to 5207

67

3021

Cotton Fabrics

5208 to 5212

68

3022

Other Textile Yarns or Fibers

5301 to 5303; 5305 to 5308

69

3023

Other Textile Fabrics

5309 to 5311

70

3024

Synthetic Yarns or Fibers

5402 to 5406; 5501 to 5511; 5601 to 5609

71

3025

Synthetic Fabrics

5407 to 5408; 5512 to 5516

72

3026

Carpets and textile floor coverings

5701 to 5705

73

3027

Other Textile Fabrics or Products

5801 to 5811; 5901 to 5911; 6301; 6305 to 6310

74

3028

Knitted or Crocheted Fabrics

6001 to 6006

75

3029

Apparel and Clothing

6101 to 6117; 6201 to 6217

76

3030

Furnishings

6302 to 6304

77

3031

Footwear and Parts thereof

6401 to 6406

78

3032

Headgear and Parts thereof

6501 to 6502; 6504 to 6507

79

3036

Articles of Stones, Plaster, Cement, Asbestos and Mica

6801 to 6815

80

3037

Ceramic Products

6901 to 6914

81

3038

Glass and Glass Products

7001 to 7011; 7013 to 7020

82

3039

Pearls, Diamonds, Stones and Jewellery Articles

7101 to 7118

83

4001

Primary Ferrous Materials

7201 to 7205

84

4002

Iron and Non‐Alloy Steel

7206 to 7217

85

4003

Stainless Steel

7218 to 7223

86

4004

Other Alloy or Non‐Alloy Steel

7224 to 7229

87

4005

Steel Products

7301 to 7326

88

4006

Copper and Copper Products

7401 to 7413; 7415; 7418 to 7419

89

4007

Nickel and Nickel Products

7501 to 7508

90

4008

Aluminium and Aluminium Products

7601 to 7616

91

4009

Lead and Lead Products

7801 to 7802; 7804; 7806

92

4010

Zinc and Zinc Products

7901 to 7905; 7907

93

4011

Tin and Tin Products

8001 to 8003; 8007

94

4012

Other Base Metals and their Products

8101 to 8113; 8301 to 8311

95

4013

Hand Tools

8201 to 8211; 8213 to 8215

96

4014

Nuclear Reactors and Accessories

8401

97

4015

Boilers and Accessories

8402 to 8404

98

4016

Engines or Motors and parts thereof

8405 to 8412

99

4017

Machinery and Mechanical appliances

8413 to 8484; 8486 to 8487

100

4018

Electric Motors, Generators, Transformers and Parts thereof

8501 to 8505

101

4019

Batteries and Accumulators

8506 to 8507

102

4020

Electrical and Electronic Equipments or Appliances

8508 to 8519; 8521 to 8523; 8525 to 8548

103

4021

Railway Rolling Stock

8601 to 8606

104

4022

Parts of Railway Rolling Stock

8607

105

4023

Railway Track Fixtures and Fittings

8608

106

4024

Containers

8609

107

4025

Commercial Vehicles (3 or more wheels)

8701; 8704 to 8707; 8709; 8716

108

4026

Passenger Vehicles (4 or more wheels)

8702 to 8703

109

4027

Parts and Accessories of Vehicles

8708; 8714

110

4029

Passenger Vehicles (2 and 3 Wheelers) ‐ Motorised

8711; 8713

111

4030

Passenger Vehicles (2 or 3 Wheelers) ‐ Non Motorised

8712; 8713; 8715

112

4031

Non‐powered Aircraft and parts thereof

8801; 8803

113

4032

Aircraft, Spacecraft and parts thereof

8802 to 8803; 8805

114

4033

Parachutes and Rotochutes

8804

115

4034

Ships and Boats

8901 to 8904

116

4035

Floating Structures

8905 to 8908

117

4036

Optical Equipments and parts thereof

9001 to 9005; 9012 to 9013; 9033

118

4037

Photographic or Cinematographic Equipment and parts thereof

9006 to 9008; 9010 to 9011; 9033

119

4038

Measuring Instruments and parts thereof

9014 to 9017; 9023 to 9033

120

4039

Surgical or Medical Instrument and parts thereof

9018 to 9022; 9033

121

4040

Clocks or Watches and Parts thereof

9101 to 9114

122

4041

Musical Instruments and Parts thereof

9201 to 9202; 9205 to 9209

123

4043

Medical or Vehicular or other Furniture and Mattress and parts thereof

9401 to 9404

124

4044

Lights and Fittings

9405

125

4045

Prefabricated Buildings

9406

126

4046

Toys, games and sports Equipments

9503 to 9508

127

4047

Stationery Items

9608 to 9612

128

4048

Miscellaneous manufactured articles

9601 to 9607; 9613 to 9614; 9617 to 9618

 
2. Cost Audit Order dated 24-Jan-2012

Application : 01-April-2012 for financial year 2012-2013 onwards

All Industries
a) Having turnover exceeding 100 crores, or
b) Listed companies

Industries Covered
1) Jute, Cotton, Silk, Woolen, or blended fiber/ textiles CETSH 50 to 63
2) Edible Oil Seeds and Oil Including Vanaspati CETSH 12, 15
3) Packaged Food products CETSH 2 to 25 Except 5, 6, 14, 23, 24
4) Organic & Inorganic Chemicals CETSH 28, 29, 32, 38, 39
5) Coal & Lignite CETSH 27
6) Mining & Metallurgy or ferrous & non ferrous metals CETSH 26, 74 to 83 except 76, 77
7) Tractors & other motor vehicles including automotive components CETSH 84, 85, 87
8) Plantation Products CETSH 8, 9, 21, 40
9) Engineering Machinery including Electric & Electronic products CETSH 84, 85
 
3. Cost Audit Order dated 30-June-2011

Application : 01-April-2011 for financial year 2011-2012 onwards

All Industries
a) Having turnover exceeding 100 crores, or
b) Listed companies

Industries Covered
1) Cement falling CETSH 25, 38, 68
2) Tyre & Tubes CETSH 40
3) Steel CETSH 72, 73
4) Paper CETSH 47, 48
5) Insecticides CETSH 38
6) Glass CETSH 70
7) Paints & Varnishes CETSH 32
8) Aluminum CETSH 76
 

Application : 01-April-2011 for financial year 2011-2012 onwards

All Industries
a) Having turnover exceeding 20 crores, or
b) Having net worth exceeding 5 crores, or
c) Listed companies


Industries Covered.
1) Bulk Drugs
2) Formulations
3) Fertilizers
4) Sugar
5) Industrial Alcohol
6) Electricity Industry
7) Petroleum Industry
8) Telecommunications
 
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