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<h1>Cost Accounting Records applicability expanded to all steel manufacturing companies except small scale undertakings, revising short title and scope.</h1> The amendment substitutes the short title to read '(Steel Plant)' and replaces Rule 2 with an application clause providing that these rules apply to every company engaged in the production, processing or manufacture of steel and steel products, except companies falling under the category of Small Scale Industrial undertakings; the rules take effect upon publication in the Official Gazette.