It would be observed that the cost audit can be ordered in case of those companies which are required to maintain Cost Accounts under Sec. 209(l)(d) cited above and which are engaged in production, processing, manufacturing or mining activities,

More and more companies are now asked under Sec. 233B to get their Cost Accounts audited.

The Classes of Companies which are required to maintain cost records under section 209(l) (d) of the Companies Act, 1956 are as follows:

23. Soda Ash

24. Nylon

25. Polyester

26. Cotton Textiles

27. Dry Battery Cell

28. Sulphuric acid

29. Steel Tribes & pipes

30. Engineering industries:

(i) Power driven pumps.

(ii) Diesel engines/Internal Combustion Engines.

31. Electric cables & conductors

32. Bearings

33. Milk food

34. Chemical Industries:

(1) Ethylene

(2) Ethylene Oxide

(3) Ethylene Glycol

(4) Diethylene Glycol

(5) Polyethylene Glycol

(6) Ethylene Dichloride

(7) Propylene

(8) Isopropanal

(9) Acetone

35. Formulations. (G. S. R. No. 909(E) Dt. 07-09-88)