Section 12 in The Cost Accounting Records (Electronic Products) Rules, 2001
12. Expenses or Incentives on Exports:
The proper records showing the expenses incurred on the export sales, if any, of the Electronic products and components shall be separately maintained so that the cost of export sales can be determined correctly. Separate cost statement shall be prepared for Electronic products and components exported giving details of export expenses incurred or incentive earned. In case, duty free imports are made, the cost statements should reflect this fact. If the duty free imports have been made after actual production, the statement should reflect this fact also.
