a) Change in accounting policy
 
 Presentation and disclosure of financial statements
 
 During the year ended March 31, 2012, the revised schedule VI notified
 under the Companies Act 1956, has become applicable to the Company, for
 preparation and presentation of its financial statements. The adoption
 of revised schedule VI does not impact recognition and measurement
 principles followed for preparation of financial statements. However,
 it has significant impact on presentation and disclosures made in the
 financial statements. The Company has also reclassified the previous
 year figures in accordance with the requirements applicable in the
 current year.
 
 b) Use of estimates
 
 The preparation of financial statements in conformity with Indian GAAP
 requires the management to make judgments, estimates and assumptions
 that affect the reported amounts of revenues, expenses, assets and
 liabilities and the disclosure of contingent liabilities, at the end of
 the reporting period.  Although these estimates are based on the
 management''s best knowledge of current events and actions, uncertainty
 about these assumptions and estimates could result in the outcomes
 requiring a material adjustment to the carrying amounts of assets or
 liabilities in future periods.
 
 c) Tangible fixed assets
 
 Fixed assets are stated at cost, net of accumulated depreciation. The
 cost comprises purchase price, borrowing cost if capitalization
 criteria are met and directly attributable cost of bringing the asset
 to its working condition for the intended use. Any trade discounts and
 rebates are deducted in arriving at the purchase price.
 
 Subsequent expenditure related to an item of fixed asset is added to
 its book value only if it increases the future benefits from the
 existing asset beyond its previously assessed standard of performance.
 All other expenses on existing fixed assets, including day-to-day
 repair and maintenance expenditure and cost of replacing parts, are
 charged to the statement of profit and loss for the year during which
 such expenses are incurred.
 
 Assets individually costing less than Rs. 5,000 are fully depreciated
 in the year of acquisition.
 
 d) Depreciation on tangible fixed assets
 
 Depreciation on fixed assets is calculated on a straight-line basis
 using the rates arrived at based on the useful lives estimated by the
 management, or those prescribed under the Schedule XIV to the Companies
 Act, 1956, whichever is higher.
 
 e) Intangible assets
 
 Software acquired is measured at cost less accumulated amortisation and
 is amortised using the straight line method over a period of six years.
 
 f) Expenditure incurred during construction period
 
 Expenditure directly relating to construction activity is capitalized.
 Indirect expenditure incurred during construction period is capitalized
 as part of the indirect construction cost to the extent to which the
 expenditure is related to construction or is incidental thereto.
 
 g) Impairment of tangible and intangible fixed assets
 
 The Company assesses at each reporting date whether there is an
 indication that an asset may be impaired. If any indication exists, or
 when annual impairment testing for an asset is required, the Company
 estimates the asset''s recoverable amount. An asset''s recoverable amount
 is the higher of an asset''s or cash-generating unit''s (CGU) net selling
 price and its value in use. The recoverable amount is determined for an
 individual asset, unless the asset does not generate cash inflows that
 are largely independent of those from other assets or groups of assets.
 Where the carrying amount of an asset or CGU exceeds its recoverable
 amount, the asset is considered impaired and is written down to its
 recoverable amount. In assessing value in use, the estimated future
 cash flows are discounted to their present value using a pre-tax
 discount rate that reflects current market assessments of the time
 value of money and the risks specific to the asset. In determining net
 selling price, recent market transactions are taken into account, if
 available. If no such transactions can be identified, an appropriate
 valuation model is used.
 
 The Company bases its impairment calculation on detailed budgets and
 forecast calculations which are prepared separately for each of the
 Company''s cash-generating units to which the individual assets are
 allocated. These budgets and forecast calculations are generally
 covering a period of five years. After impairment, depreciation is
 provided on the revised carrying amount of the asset over its remaining
 useful life.
 
 h) Investments
 
 Long term investments are stated at cost and provision for diminution
 is made if the decline in value is other than temporary in nature.
 
 Investments, which are readily realizable and intended to be held for
 not more than one year from the date on which such investments are
 made, are classified as current investments. On initial recognition,
 all investments are measured at cost. The cost comprises purchase price
 and directly attributable acquisition charges such as brokerage, fees
 and duties.
 
 Current investments are carried in the financial statements at lower of
 cost and fair value determined on an individual investment basis. On
 disposal of an investment, the difference between its carrying amount
 and net disposal proceeds is charged or credited to the statement of
 profit and loss.
 
 i) Inventories
 
 a.  Raw Materials, Packing Materials, Stores & Spares and Work in
 process are stated at weighted average cost.
 
 b.  Stock in Transit is valued at lower of cost or net realizable
 value.
 
 c.  Finished goods are stated at lower of cost or net realizable value.
 
 j) Revenue recognition
 
 Revenue is recognized to the extent that it is probable that the
 economic benefits will flow to the Company and the revenue can be
 reliably measured. The following specific recognition criteria must
 also be met before revenue is recognized:
 
 Revenue from sales
 
 Revenue from sales is recognised on dispatch to customers and is
 recorded net of trade discount and returns.
 
 Other operating revenue
 
 Other operating revenue includes income from export incentives
 receivable in the form of VKGUY and Duty Draw Back. The income is
 recognised only after dispatch of goods and receipt of bill of lading.
 Interest
 
 Interest income is recognized on a time proportion basis taking into
 account the amount outstanding and the applicable interest rate.
 Interest income is included under the head other income in the
 statement of profit and loss.
 
 Dividends
 
 Dividend income is recognized when the unit holder''s right to receive
 dividend is established by the reporting date.
 
 k) Retirement and other employee benefits
 
 Retirement benefit in the form of provident fund is a defined
 contribution scheme. The contributions to the provident fund are
 charged to the statement of profit and loss for the year when the
 contributions are due. The Company has no obligation, other than the
 contribution payable to the provident fund.
 
 The Company operates defined benefit plan for its employees towards
 gratuity and leave encashment.  The cost of providing benefits under
 these plan is determined on the basis of actuarial valuation at each
 year-end. Actuarial valuation is carried out for the plans using the
 projected unit credit method. Actuarial gains and losses for the
 defined benefit plan is recognized in full in the period in which it
 occurs in the statement of profit and loss.
 
 Gratuity and Accumulated leave, which are expected to become payable as
 a result of staff turnover within the next 12 months, is treated as
 short-term employee benefit. The Company measures the expected
 cost of such staff turnover on the basis of past experiences.
 
 l) Foreign Currency Transactions / Exchange Fluctuations:
 
 i) Transactions denominated in foreign currency are normally recorded
 at the exchange rate prevailing at the time of the transaction.
 
 ii) Any income or expense on account of exchange difference either on
 settlement or on transaction is recognized in the Statement of Profit
 and Loss.
 
 iii) In case of monetary items, which are covered by forward exchange
 contracts, the difference between the exchange rate on the date of such
 contracts and the year-end rate is recognized in the Statement of
 Profit and Loss. Any profit/loss arising on cancellation of forward
 exchange contract is recognized as Income or Expense of the year.
 Premium/Discount arising on such forward exchange contracts is
 amortized as Income/Expense over the life of contract.
 
 m) Income taxes
 
 Tax expense comprises current and deferred tax. Current income-tax is
 measured at the amount expected to be paid to the tax authorities in
 accordance with the Income-tax Act, 1961 enacted in India.
 
 The tax rates and tax laws used to compute the amount are those that
 are enacted or subsequently enacted, at the reporting date.
 
 Deferred income taxes reflect the impact of timing differences between
 taxable income and accounting income originating during the current
 year and reversal of timing differences for the earlier years.
 Deferred tax is measured using the tax rates and the tax laws enacted
 or subsequently enacted at the reporting date.
 
 Deferred tax liabilities are recognized for all taxable timing
 differences. Deferred tax assets are recognized for deductible timing
 differences only to the extent that there is reasonable certainty that
 sufficient future taxable income will be available against which such
 deferred tax assets can be realized.  At each reporting date, the
 Company re-assesses unrecognized deferred tax assets. It recognizes
 unrecognized deferred tax asset to the extent that it has become
 reasonably certain or virtually certain, as the case may be, that
 sufficient future taxable income will be available against which such
 deferred tax assets can be realized.
 
 The carrying amount of deferred tax assets are reviewed at each
 reporting date. The Company writes- down the carrying amount of
 deferred tax asset to the extent that it is no longer reasonably
 certain or virtually certain, as the case may be, that sufficient
 future taxable income will be available against which deferred tax
 asset can be realized. Any such write-down is reversed to the extent
 that it becomes reasonably certain or virtually certain, as the case
 may be, that sufficient future taxable income will be available.
 
 n) Earnings Per Share
 
 Basic earnings per share are calculated by dividing the net profit or
 loss for the period attributable to equity shareholders by the weighted
 average number of equity shares outstanding during the year.
 
 For the purpose of calculating diluted earnings per share, the net
 profit or loss for the year attributable to equity shareholders and the
 weighted average number of shares outstanding during the year are
 adjusted for the effects of all dilutive potential equity shares.
 
 o) Provisions
 
 A provision is recognized when the Company has a present obligation as
 a result of past event, it is probable that an outflow of resources
 embodying economic benefits will be required to settle the obligation
 and a reliable estimate can be made of the amount of the obligation.
 Provisions are not discounted to their present value and are determined
 based on the best estimate required to settle the obligation at the
 reporting date. These estimates are reviewed at each reporting date and
 adjusted to reflect the current best estimates.
 
 p) Contingent liabilities
 
 A contingent liability is a possible obligation that arises from past
 events whose existence will be confirmed by the occurrence or
 non-occurrence of one or more uncertain future events beyond the
 control of the Company or a present obligation that is not recognized
 because it is not probable that an outflow of resources will be
 required to settle the obligation. A contingent liability also arises
 in extremely rare cases where there is a liability that cannot be
 recognized because it cannot be measured reliably.  The Company does
 not recognize a contingent liability in financial statements but
 discloses its existence in the financial statements as a notes to
 accounts.
 
 q) Cash and cash equivalents
 
 Cash and cash equivalents for the purposes of cash flow statement
 comprise cash at bank and in hand and short-term investments with an
 original maturity of three months or less.
 
 r) Amalgamation
 
 The amalgamation has been accounted for under the Pooling Interest
 Method as prescribed by Accounting Standard (AS-14) Accounting for
 Amalgamation issued by the Institute of Chartered Accountants of
 India.
 
 s) The previous year figures have been re-grouped/re-classified,
 wherever necessary to confirm to the current year presentation.