Cost audit across manufacturing and service sectors.

• Regulated sector · A1Telecommunication services

  Services made available to users by transmission or reception of signs, signals, writing, images, sounds or intelligence of any nature, regulated by the Telecom Regulatory Authority of India; includes activities requiring authorisation or a licence issued by the Department of Telecommunications.

  Customs tariff heading: Not applicable
• Regulated sector · A2Generation, transmission, distribution and supply of electricity

  Electricity activities regulated by the relevant regulatory body or authority under the Electricity Act, 2003.

  Customs tariff heading: Generation: 2716; other activity: not applicable
• Regulated sector · A3Petroleum products

  Includes activities regulated by the Petroleum and Natural Gas Regulatory Board under the Petroleum and Natural Gas Regulatory Board Act, 2006.

  Customs tariff heading: 2709 to 2715; other activity: not applicable
• Regulated sector · A4Drugs and pharmaceuticalsCustoms tariff heading: 2901 to 2942; 3001 to 3006
• Regulated sector · A5FertilisersCustoms tariff heading: 3102 to 3105
• Regulated sector · A6Sugar and industrial alcoholCustoms tariff heading: 1701; 1703; 2207
• Non-regulated sector · B1Machinery and mechanical appliances used in defence, space and atomic energy sectors

  Excludes ancillary item or items. The supplied rule text also explains that items supplied exclusively for use under this clause are deemed to be covered.

  Customs tariff heading: 8401; 8801 to 8805; 8901 to 8908
• Non-regulated sector · B2Turbo jets and turbo propellersCustoms tariff heading: 8411
• Non-regulated sector · B3Arms and ammunitions and explosivesCustoms tariff heading: 3601 to 3603; 9301 to 9306
• Non-regulated sector · B4Propellant powders and prepared explosives; safety and detonating fuses; percussion or detonating caps; igniters; electric detonators

  The source specifies prepared explosives other than propellant powders.

  Customs tariff heading: 3601 to 3603
• Non-regulated sector · B5Radar apparatus, radio navigational aid apparatus and radio remote control apparatusCustoms tariff heading: 8526
• Non-regulated sector · B6Tanks and other armoured fighting vehicles, motorized

  Whether or not fitted with weapons, and parts of such vehicles, where the company is funded (investment made in the company) to the extent of 90% or more by the Government or Government agencies.

  Customs tariff heading: 8710
• Non-regulated sector · B7Port services

  Stevedoring, pilotage, hauling, mooring, re-mooring, hooking, measuring, loading and unloading services rendered for a port in relation to a vessel or goods regulated by the Tariff Authority for Major Ports under the Major Ports Trusts Act, 1963.

  Customs tariff heading: Not applicable
• Non-regulated sector · B8Aeronautical services

  Air traffic management, aircraft operations, ground safety, ground handling, cargo facilities and supplying fuel at airports regulated by the Airports Economic Regulatory Authority under the Airports Economic Regulatory Authority of India Act, 2008.

  Customs tariff heading: Not applicable
• Non-regulated sector · B9Iron and steelCustoms tariff heading: 7201 to 7229; 7301 to 7326
• Non-regulated sector · B10Roads and other infrastructure projects

  Projects corresponding to paragraph 1(a) of Schedule VI of the Companies Act, 2013.

  Customs tariff heading: Not applicable
• Non-regulated sector · B11Rubber and allied products

  Includes products regulated by the Rubber Board constituted under the Rubber Act, 1947.

  Customs tariff heading: 4001 to 4017
• Non-regulated sector · B12Coffee and teaCustoms tariff heading: 0901 to 0902
• Non-regulated sector · B13Railway or tramway locomotives, rolling stock, fixtures and fittings

  Includes mechanical (including electromechanical) traffic signalling equipment of all kinds.

  Customs tariff heading: 8601 to 8608; 8609
• Non-regulated sector · B14CementCustoms tariff heading: 2523; 6811 to 6812
• Non-regulated sector · B15Ores and mineral productsCustoms tariff heading: 2502 to 2522; 2524 to 2526; 2528 to 2530; 2601 to 2617
• Non-regulated sector · B16Mineral fuels (other than petroleum) and mineral oilsCustoms tariff heading: 2701 to 2708
• Non-regulated sector · B17Base metalsCustoms tariff heading: 7401 to 7403; 7405 to 7413; 7419; 7501 to 7508; 7601 to 7614; 7801 to 7802; 7804; 7806; 7901 to 7905; 7907; 8001; 8003; 8007; 8101 to 8113
• Non-regulated sector · B18Inorganic and organic chemicals and specified chemical compounds

  Includes organic or inorganic compounds of precious metals, rare-earth metals of radioactive elements or isotopes, and organic chemicals.

  Customs tariff heading: 2801 to 2853; 2901 to 2942; 3801 to 3807; 3402 to 3403; 3809 to 3824
• Non-regulated sector · B19Jute and jute productsCustoms tariff heading: 5303; 5307; 5310
• Non-regulated sector · B20Edible oilCustoms tariff heading: 1507 to 1518
• Non-regulated sector · B21Construction industry

  As specified in paragraph 5(a) of Schedule VI of the Companies Act, 2013.

  Customs tariff heading: Not applicable
• Non-regulated sector · B22Health services

  Functioning as or running hospitals, diagnostic centres, clinical centres or test laboratories.

  Customs tariff heading: Not applicable
• Non-regulated sector · B23Education services

  Excludes similar services falling under philanthropy or as part of social spend that do not form part of any business.

  Customs tariff heading: Not applicable
• Non-regulated sector · B24Milk powderCustoms tariff heading: 0402
• Non-regulated sector · B25InsecticidesCustoms tariff heading: 3808
• Non-regulated sector · B26Plastics and polymersCustoms tariff heading: 3901 to 3914; 3916 to 3921; 3925
• Non-regulated sector · B27Tyres and tubesCustoms tariff heading: 4011 to 4013
• Non-regulated sector · B28Pulp and paperCustoms tariff heading: 4701 to 4704; 4801 to 4802
• Non-regulated sector · B29TextilesCustoms tariff heading: 5004 to 5007; 5106 to 5113; 5205 to 5212; 5303; 5307; 5310; 5401 to 5408; 5501 to 5516
• Non-regulated sector · B30GlassCustoms tariff heading: 7003 to 7008; 7011; 7016
• Non-regulated sector · B31Other machinery and mechanical appliancesCustoms tariff heading: 8402 to 8487
• Non-regulated sector · B32Electrical or electronic machineryCustoms tariff heading: 8501 to 8507; 8511 to 8512; 8514 to 8515; 8517; 8525 to 8536; 8538 to 8547
• Non-regulated sector · B33Specified medical devices

  Production, import and supply or trading of the following medical devices, as listed in the supplied document.

  Customs tariff heading: 9018 to 9022

  View all 20 device types

  1. Cardiac stents
  2. Drug eluting stents
  3. Catheters
  4. Intra ocular lenses
  5. Bone cements
  6. Heart valves
  7. Orthopaedic implants
  8. Internal prosthetic replacements
  9. Scalp vein set
  10. Deep brain stimulator
  11. Ventricular peripheral shud
  12. Spinal implants
  13. Automatic impalpable cardiac defibrillators
  14. Pacemaker (temporary and permanent)
  15. Patent ductusarteriosus, atrial septal defect and ventricular septal defect closure device
  16. Cardiac re-synchronize therapy
  17. Urethra spinicture devices
  18. Sling male or female
  19. Prostate occlusion device
  20. Urethral stents

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Source basis: the Companies (Cost Records and Audit) Rules revision PDF supplied for this website. This page reproduces the entries and tariff headings shown in that document; verify current amendments and company-specific applicability before relying on them.