MINISTRY OF COMPANY AFFAIRS
NEW DELHI, the 08th October, 2004
G.S.R.661 (E). – In exercise of the powers conferred by sub section (1) of section 642, read with clause (d) of subsection (1) of section 209 of the Companies Act, 1956 (1 of 1956), the Central Government hereby makes the following rules, further to amend the Cost Accounting Records (Milk Food) Rules, 1986 namely :-
(1) These rules may be called the Cost Accounting Records (Milk Food) Amendment Rules, 2004.Online GST Certification Course by TaxGuru & MSME- Click here to Join
(2) They shall come into force from the date of their publication in the official Gazette.
2. In the Cost Accounting Records ( Milk Food) Rules, 1986, in rule 2, –
(i) for sub-rule (1), the following shall be substituted, namely :-
“Application – (1) These rules shall apply to every company engaged in the production, processing or manufacture of Infant Milk Food or Milk Food as malted milk food, energy food or food drink under any brand name excepting those companies falling under the category of “Small Scale Industrial Units.”
(ii) for sub-rule (3), the following shall be substituted, namely:-
“(3) For the purposes of these rules.
(a) “Infant Milk Food” includes all types of milk food intended for the routine, complementary or supplementary food of infants and children up to the age of five years and other types of modified milk foods for infants which are intended for the feeding of infants and children during the treatment of gastro-intestinal disorders;
(b) “Milk Food” means any food produced by mixing whole milk, partly skimmed milk or milk powder with ground barely malt or any other malted cereal grain, wheat flour or any other cereal flour or malt extract, with or without addition of flavoring agents and spices, edible common salt, sodium or potassium bicarbonate minerals and vitamins, cocoa powder, sugar or sweetening agents or other edible materials.”