Cost accounting records requirement now applies to milk food manufacturers, defining infant milk food and milk food compositions. Amendment clarifies that the rules apply to companies producing, processing or manufacturing Infant Milk Food and Milk Food, excluding Small Scale Industrial Units, and replaces definitions: 'Infant Milk Food' covers milk foods for routine, complementary or supplementary feeding of infants and children up to five years and modified milk foods for gastro intestinal treatment; 'Milk Food' is defined by composition including milk derivatives, malted cereals or cereal flours, flavouring agents, minerals, vitamins, cocoa and sweeteners.