Section 13 in The Cost Accounting Records (Electronic Products) Rules, 2001
13. Packing Expenses:
(1)The proper records shall be maintained showing the quantity and cost of various packing materials and other expenses incurred on packing for marketing of the Electronic products and components. Where such expenses are incurred in common for other products also, the basis of apportioning the expenses between the relevant products shall be on equitable and reasonable basis and applied consistently.(2)The detailed records of the expenses incurred on export packing, if any, shall also be kept separately and exhibited in the relevant cost statements for exports.
