Section 13 in The Cost Accounting Records (Plantation Products) Rules, 2002
13. Packaging and Packing. - (1) Proper records shall be maintained showing the quantity and cost of various packaging materials and other expenses incurred for packaging the product(s) under reference.
(2)Detailed records of expenses incurred on expenses on export packaging and packing if any, shall also be kept separately and exhibited in the relevant cost statement for exports.
