Cost accounting applicability to sugar sector companies meeting financial thresholds or listed status, excluding bodies under special acts. Rule 3 makes the Rules applicable to every company, including foreign companies under the Act, engaged in sugar production, processing, or manufacturing where the company meets prescribed net worth or turnover thresholds, or where its equity or debt securities are listed or in the process of listing on any stock exchange in India or outside India; the rules do not apply to a body corporate governed by any special Act.