Section 12 in The Cost Accounting Records (Plantation Products) Rules, 2002
12. Tasting/Testing (Quality Control). - (1) Proper records shall be maintained showing date wise tasting or testing results i.e. quality index of different samples against different grades of product manufactured.
(2)Detailed records of expenses incurred on expenses on tasting or testing for the whole year shall also be kept so as to assess the over all achievement in terms of quality of product manufactured in the garden.
