1.  Loans and Advances include Rs. 49 (Previous year Rs. 49 ) paid by
 the Company to Excise authorities on behalf of Sharda Boiron
 Laboratories Limited, now known as SBL Limited, in respect of excise
 duty demand of Rs. 68 raised by the District Excise Officer, Ghaziabad,
 against the Company and Sharda Boiron Laboratories Limited. The Honble
 Supreme Court of India had concurred with the order of the District
 Excise Officer, Ghaziabad.
 
 The Company had filed the review petition before Division Bench of the
 Honble Supreme Court of India, which was also decided against the
 Company. Pursuant to the indemnity bond executed by M/s Sharda Boiron
 Laboratories Limited in favour of the Company and as per the terms and
 conditions of the contract executed with them, the recovery proceedings
 have been initiated by the Company against Sharda Boiron Laboratories
 Limited for Rs. 49 by invoking the arbitration clause. The matter is
 pending before Honble High Court of Delhi for the appointment of an
 arbitrator. The balance amount of Rs. 21 along with interest demanded
 by the Excise Authorities has been paid directly by Sharda Boiron
 Laboratories Limited to Excise Authorities. During the year 1991-92 the
 company had received a refund of Rs. 6, pursuant to the decision of
 Honble Supreme Court in this regard. Necessary adjustments in respect
 of recovery/refund will be made as per the arbitration proceedings.
 
 2.  a.  Further to para A (3) above, company has assessed recoverable
 value of each cash generating units (CGUs) and each intangible assets
 based on value-in-use method. Such assessment indicated the value in
 use of corresponding assets higher than corresponding carrying cost of
 assets thereby ruling out the cause of further arriving at their
 net-selling-price and exigency of provision against impairment loss.
 
 b.  CGUs include Narenderpur Plant, Sahibabad Plant, each of plants
 situated at Nashik /Baddi/Jammu, Rudrapur Plant, Silvasa Plants,
 Pitampur Plant, Kanpur Plant, Alwar Plant, Newai Plant and Jalpaiguri
 Plant.
 
 c.  Annual discount rate considered for arriving at value-in-use of
 assets of each CGUs is 7.50% i.e the average interest rate of external
 borrowing plus risk factor @ 2.00 % per annum.
 
 4.  Contingent Liabilities /Capital Contracts :
 
 a.  Claims against the company not acknowledged as debts:
 
 i.  In respect of civil suits filed against the company Rs. 772
 (previous year Rs. 755)
 
 ii.  In respect of claims by employees Rs. 30 (previous year Rs. 17)
 
 iii.  In respect of letters of credit Rs. 179 (previous year Rs. 53)
 
 iv.  In respect of Bank Guarantees executed Rs. 671 (previous year Rs.
 673)
 
 v.  In respect of Sales Tax under appeal Rs. 1202 (previous year Rs.
 1167)
 
 vi.  In respect of excise duty disputes pending with various judicial
 authorities Rs. 5035 (previous year Rs. 2321).
 
 vii.  In respect of Corporate Guarantees given by the Company Rs. 92501
 (previous year Rs. 5311)
 
 viii. In respect of Income tax under appeal Rs. 940 (previous year Rs.
 77)
 
 b.  Bills discounted Rs. 4384 (previous year Rs. 3416).
 
 c.  Estimated Amount of contract remaining to be executed on capital
 Account Rs. 2725 (previous year Rs. 2462) - Net of advance Rs 755
 (previous year Rs. 1390)
 
 d.  Information pursuant to AS 29:
 
 i) Resulting outflows against above liabilities, pending before Sales
 Tax DC/Tribunal/CCTs, if mature, are expected to be in succeeding
 financial year.
 
 ii) Provisions are made herein for medium risk oriented issues as a
 measure of abundant precaution.
 
 iii) Company presumes remote risk possibility of further cash outflow
 pertaining to contingent liabilities listed in para 4 (a) and 4 (b)
 above.
 
 Note : (a) Production/purchase are net of stock written down, write
 down of inventory in monetory terms aggregate Rs. 1274 (previous year
 Rs. 1288)
 
 (b) Figures in bracket relate to previous year.
 
 9.  The companys freehold land situated at Sahibabad measuring about
 7.58 acres was acquired by U.P. Government under Land Acquisition Act
 and the State Government had allotted and given possession of about
 4.72 acres of land on lease to the Company in lieu of acquired land.
 The company has filed a claim for compensation of Rs. 572 before the
 Office of Special Land Acquisition Officer, Ghaziabad against the land
 so acquired. However, keeping in view the generally accepted accounting
 practice, the said claim has not been considered in the books of
 accounts.
 
 10.  Employee related Dues :
 
 G.  The basis used for determination of expected rate of return is
 average return on long term investment in Government bonds
 
 H.  The estimate of future salary increase take in-to account regular
 increment, promotional increases and Inflationary consequence over
 price index.
 
 I.  Demographics assumptions take in to account mortality factor as per
 LIC (1994-96) ultimate criteria, employees and normal retirement age at
 58.
 
 J.  Particulars on planned assets have been ascertained on the basis of
 last confirmation from Insurance Company.
 
 K.  Figures in bracket relate to previous year.
 
 11.  A.  Related party Disclosures
 
 Related party disclosures as required under AS 18 :
 
 (a) Related parties where control exists :-
 
 H & B Stores Limited               - (Domestic Wholly Owned Subsidiary)
 
 Dermoviva Skin Essentials Inc.     - (Foreign wholly Owned Subsidiary)
 
 Asian Consumercare Pvt Ltd., Dhaka - (Foreign Subsidiary)
 
 Dabur Nepal Pvt. Ltd., Nepal       - (Foreign Subsidiary)
 
 Dabur Egypt Ltd., Egypt            - (Foreign Wholly Owned Subsidiary)
 
 Dabur (UK) Ltd., UK                - (Foreign Wholly Owned Subsidiary)
 
 Dabur International Ltd., UAE      - (Foreign Wholly Owned Subsidiary)
 
 Weikfield International (UAE) LLC  - (Foreign Subsidiary)
 
 African Consumercare Limited, 
 Nigeria                            - (Foreign Wholly Owned Subsidiary)
 
 Asian Consumercare Pakistan Pvt. 
 Ltd., Pakistan                     - (Foreign Subsidiary)
 
 Naturelle LLC, UAE                 - (Foreign Wholly Owned Subsidiary)
 
 Dabur Egypt Trading Ltd., Egypt    - (Foreign Wholly Owned Subsidiary)
 
 Hobi Kozmetik                      - (Foreign Wholly Owned Subsidiary)
 
 Zeki Plastik                       - (Foreign Wholly Owned Subsidiary)
 
 Ra Pazarlama                       - (Foreign Wholly Owned Subsidiary)
 
 Namaste Laboratories               - (Foreign Wholly Owned Subsidiary)
 
 Hair Rejuvenation & Revitalization 
 Nigeria Ltd.                       - (Foreign Wholly Owned Subsidiary)
 
 Healing Hair Lab International 
 LLC, USA                           - (Foreign Wholly Owned Subsidiary)
 
 Urban Lab International LLC, USA   - (Foreign Wholly Owned Subsidiary)
 
 b) Other related parties in transaction with the company:
 
 (i) Joint venture /Partnership
 
 Forum 1 Aviation Limited.  
 
 Balsara International
 
 (ii) Key management personnel (whole time directors)
 
 1 Pradip Burman
 
 2 P. D. Narang
 
 3 Sunil Duggal
 
 (iii) Relative of key management personnel
 
 1 Asha Burman
 
 (iv) Entities over which Key Management Personnel are able to exercise
 significant influence:
 
 1 Sanat Products Ltd
 
 Notes:
 
 A.  Item referred to in 1 above includes Purchases from Dabur Nepal
 Pvt. Ltd. and Dabur International Ltd. Rs.21719 and Rs.241 (Rs. 16797 &
 Nil) respectively.
 
 B.  Item reffered to in 2 above includes Sales to Dabur International
 Ltd., Weikfieid International (UAE) LLC, Naturelle LLC, African
 Consumer Care Ltd., Asian Consumer Care Pakistan Pvt. Ltd. Rs.651,
 Rs.421, Rs.869, Rs.661, and Rs.384 respectively (Rs. 752, Rs. 402, Rs.
 518, Rs.210 & Rs.93 respectively).
 
 C.  Items reffered to in 6 above includes Rent received from Balsara
 International Rs.2 (Rs.2)
 
 D.  Items reffered to in 7 above includes Interest received on loan
 given to Dermoviva Skin Essentials Inc. and Dabur International
 Limited, Rs. 1 and Rs. 246 respectively (Nil & Nil)
 
 E.  Item reffered to in 12 above relates to loan given to Dabur
 International Ltd. Rs.26854 (Nil) and H & B Stores Ltd. Rs.1050 (Nil)
 
 F.  Item reffered to in 13 above relates to loan repaid by Dabur
 International Ltd. Rs.26854 (Nil) and Dermoviva Skin Essentials Inc.
 Rs.390 (Rs.453)
 
 G.  Items reffered to in 14 above includes Capital Contribution to
 Balsara International Rs.Nil (Rs.49)
 
 H. Items reffered to in 16 above includes Gaurantees & Collaterals to
 Dabur Egypt Ltd., Naturelle LLC, Asian Consumer Care Pakistan Pvt.
 Ltd., Asian Consumer Care Pvt. Ltd. , Dermoviva Skin Essentials Inc.,
 Dabur International Ltd. and Forum I Aviation Ltd. Rs.1492, Nil,
 Nil,Nil,Rs.45259,Rs.45036 & Rs.714 respectively (Rs.1738,
 Rs.763,Rs.398,Rs.1690, Nil, Nil, Rs.714)
 
 I.  Figures in bracket relate to Previous year.
 
 12.  Exchange gain works out to Rs. 93 (Previous Year Rs. 1367) - net
 of exchange loss Rs. 2027 (Previous year Rs. 509) which has been
 credited to Profit & Loss Account under the head “Miscellaneous
 Receipts”.
 
 13.  Information pursuant to AS 19 issued by ICAI relating to operating
 lease:
 
 ii) Lease rent debited to Profit & Loss account of the year Rs. 58
 (Previous year Rs. 38)
 
 iii) Irrevocable lease agreement relates of flat & vehicle, lease
 period not exceeding five years in respect of any arrangement.
 
 iv) Figures in bracket relate to previous year.
 
 15.  Perquisites of retired director Rs. 29 (previous year Rs. 13) paid
 during the year.
 
 16.  (I) Investment in Joint Venture Information (pursuant to AS-27) :-
 
 (a) The company is a party to joint venture agreement controlling the
 management of Forum 1 Aviation Limited, a domestic jointly controlled
 corporate entity (JCE) with part of its operation akin to jointly
 controlled operation , the main object of the JCE being maintenance of
 aircraft for use of venturers or otherwise. The contributions of
 venturers are towards capital build up of the JCE and periodic
 contribution towards cost of maintenance of aircraft. Variable
 component of cost of maintenance is borne by user of the aircraft in
 proportion to their actual usage and fixed component is shared by all
 the venturers in proportion to their capital contribution. The
 participation of the venturers in the affairs of the management of the
 JCE is through representation in the composition of Board of Directors
 as agreed in shareholders agreement.
 
 (b) Share of the company in assets, outside liability, net worth,
 income and expenses not being accounted for herein works out to Rs.
 1219 (Previous year Rs. 1240), Rs. 553 (Previous year Rs. 593), Rs. 173
 (Previous year Rs. 154), Rs 422 (Previous year Rs.  399) and Rs. 357
 (Previous year Rs. 303) respectively in respect of year under audit as
 per un-audited accounts of the JCE.
 
 (c) Stake of the company in terms of percentage of total subscribed and
 paid up capital of JCE is 14.28%. Said amount (Rs.456) appears under
 investment head in balance sheet of the company.
 
 (d) Companys commitment towards revenue expenditure of the JEC
 amounting to Rs.452 (Previous year Rs.394) has been charged to profit
 and loss account under the head general charges.
 
 (e) The company has furnished guarantee bond for Rs. 714 (previous year
 Rs. 714) in respect of borrowing availed by the JCE for acquisition of
 aircraft which forms part of para B 4 (a) (vii) of this schedule.
 
 (f) No income from said investment, unless realized in cash, is
 recognized in this stand alone account.
 
 (II) Investment in partnership firm:
 
 (a) The company has invested Rs. Nil (previous year Rs. 49) against
 capital contribution during the year (Previous year Nil) towards its
 99% stake in a partnership firm namely Balsara International.
 
 (b) Mr Abhay Agarwal is another 1% partner in said firm who has
 invested Re. 1 on accounts of his capital.
 
 (c) Pending finalization of account of the firm, income and expenses of
 the said firm have not been accounted for the year which, however, has
 immaterial impact on profitability of the company.
 
 (d) Assets and liabilities pertaining to interest of the company in the
 partnership firm as on 31.3.2011 amount to Rs. 80 (previous year Rs.
 81) & Rs. 9 (previous year Rs. 9) respectively.
 
 17.  Debtors includes Rs. 1147 (Previous year Rs. 256) being due from
 subsidiaries.
 
 (c) Outstanding overseas exposure hedged by forward /option contract
 against adverse currency fluctuation 
 
 (i) Packing Credit                     USD 52 (USD 100)
 
 (ii) Outstanding overseas exposure not being hedged against adverse
 currency fluctuation :-
 
 1.  Export receivable :                EUR 4 (EUR 2)
                                        GBP 1 (GBP 1)
                                        USD 62 (USD 17)
 
 2.  Overseas Creditors :               UAE Dhiram 23 (UAE Dhiram 98)
                                        AUD 1 (AUD 1)
                                        Swiss Franc Nil (Swiss Franc 1)
                                        EUR Nil (EUR 1)
                                        USD 3 (USD Nil)
 
 3.  Foreign Currency Loan              JPY 1299 (JPY 2165) 
 
 Figures in bracket relates to previous year.
 
 20.  Extra Ordinary Item Includes:-
 
 a) Profit on sale of E.O.U at Nashik   Nil     (Previous year Rs. 190)
 
 b) Loss on sale of specific chemical   Nil     (Previous Year Rs. 3)
 
 c) Rs. Nil (previous year Rs. 61) on account of miscellaneous
 expenditure written off in consequence of preponment of the date of
 exercise of option right under ESOP with corresponding decline in
 vesting period for a part of options, unlike earlier years.
 
 21.  Information pursuant to AS - 17 issued by ICAI . (refer page no.
 115)
 
 22.  Figures for the previous year have been rearranged/regrouped as
 and where necessary in terms of current years grouping.