Companies (cost records and audit) Amendment Rules, 2018

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....tion 148 of the Companies Act, 2013 (18 of 2013), the Central Government hereby makes the following rules further to amend the Companies (cost records and audit) Rules, 2014, namely:- 1.  (1) These rules may be called the Companies (cost records and audit) Amendment Rules, 2018.       (2) They shall come into force on the date of their publication in the officia....

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....nserted; (iv)  against Sl. No. 19, after the entry '5303', the entry '5307' shall be inserted; (v)  against Sl. No. 28, for the words 'Paper', the words 'Pulp and Paper' shall be substituted and before the entry '4801 to 4802' the entry '4701 to 4704' shall be inserted ; (vi)  against Sl. No. 29, after the entry '5303'....

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....eading, wherever applicable, shall be the same as provided for in the Customs Tariff Act, 1975 (51 of 1975) corresponding to that particular Customs Tariff Act Heading." , (ii) in form CRA-3, in Note, Note (3) shall be added, namely:- "Note (3) The Unit of Measurement (UOM) for each Customs Tariff Act Heading, wherever applicable, shall be the same as provided for in the Customs ....