1. Contingent liabilities (not provided for) in respect of:
 
                                                  (Rs. in Crore)
 
 S.
 No.   Particulars                     2011-12         2010-11
 
 a)  Claims against the Company 
 not acknowledged as debts               0.45          0.45
 
 Based on favourable decisions in similar cases, legal opinion taken by
 the Company, discussions with the solicitors etc, the Company believes
 that there is a fair chance of favourable decisions in respect of the
 items listed above and hence no provision is considered necessary
 against the same.
 
 2. In the opinion of the Board and to the best of their knowledge and
 belief, the value on realisation of loans, advances and current assets
 in the ordinary course of business will not be less than the amount at
 which they are stated in the Balance Sheet.
 
 3.  Gratuity and Other Post Employment Benefit Plans Gratuity
 
 The Company has a defined benefit gratuity plan. Every employee who has
 completed five years or more of service gets a gratuity on departure at
 15 days salary (last drawn salary) for each completed year of service.
 The Scheme is funded with an insurance company in the form of a
 qualifying insurance policy.
 
 The Company contributes provident fund liability to Dalmia Cement
 Provident Fund Trust. As per the Guidance Note on implementing AS 15,
 Employee Benefit (Revised 2005) issued by the Accounting Standards
 Board (ASB), provident funds set up by the employers, which require
 interest shortfall to be met by the employer, need to be treated as
 defined benefit plan.
 
 During the current financial year, actuarial valuation for Provident
 Fund for the financial year 2011-12 was carried out in accordance with
 the Guidance Note issued by the Actuarial Society of India, and
 accordingly, the Company has provided shortfall in provident fund
 liability in the books. No actuarial valuation was carried out in the
 last year pending issuance of guidance note in this regard. Further,
 there was no shortfall in the provident fund liability ascertained by
 the Company in the last year. In view of this, comparative figures for
 last year have not been given.
 
 The following tables summarise the components of net benefit expense
 recognised in the statement of Profit and Loss and the funded status
 and amounts recognised in the Balance Sheet for the plan.
 
 4.  The Company''s operating business are organised and managed
 separately according to the nature of products manufactured and
 services provided. The two identified reportable segments are
 Refractory, Management services. As the export turnover is
 insignificant in comparison to total turnover, there are no reportable
 geographical segments.
 
 5.  Related Party Disclosure as required by AS-18.
 
 a.  List of related parties along with nature and volume of
 transactions is given below:
 
 Subsidiaries of the Company
 
 Dalmia Cement (Bharat) Limited, Dalmia Power Limited, Kanika Investment
 Limited,
 
 Subsidiaries of Dalmia Cement (Bharat) Limited
 
 Arjuna Brokers & Minerals Limited, Dalmia Cement Ventures Limited, D.I.
 Properties Limited, Dalmia Minerals & Properties Limited, Geetee
 Estates Limited, Hemshila Properties Limited, Ishita Properties
 Limited, Shri Radha Krishna Brokers & Holdings Limited, Shri Rangam
 Properties Limited, Sri Dhandauthapani Mines & Minerals Limited, Sri
 Madhusudana Mines & Properties Limited, Sri Shanmugha Mines & Minerals
 Limited, Sri Subramanya Mines & Minerals Limited, Sri Swaminatha Mines
 & Minerals Limited, Sri Trivikrama Mines & Properties Limited.
 
 Step down Subsidiaries of Dalmia Cement Ventures Limited
 
 Golden Hills Resort Private Limited and Rajputana Properties Private
 Limited
 
 Step down Subsidiaries of Dalmia Minerals & Properties Limited
 
 Cosmos Cements Limited and Sutnga Mines Private Limited
 
 Subsidiary of Dalmia Power Limited
 
 DCB Power Ventures Limited
 
 Associate of the Subsidiary Company Dalmia Cement (Bharat) Limited.
 
 OCL India Limited
 
 Joint Ventures of the Subsidiary Company Dalmia Cement (Bharat) Limited
 
 Khappa Coal Company Private Limited
 
 Key Management Personnel of the Company
 
 Shri J. H. Dalmia, Shri Y. H. Dalmia - Managing Director, Shri Gautam
 Dalmia, Shri Puneet Yadu Dalmia.
 
 Relatives of Key Management Personnel
 
 Shri V. H. Dalmia (Brother of Director), Shri J. H. Dalmia (HUF), Smt.
 Kavita Dalmia (Wife of Director), Shri Y. H. Dalmia (HUF), Smt. Bela
 Dalmia (Wife of Managing Director), Shri Gautam Dalmia (HUF), Smt.
 Anupama Dalmia (Wife of Director), Smt. Avantika Dalmia (Wife of
 Director), Kumari Shrutipriya Dalmia (Daughter of Managing Director),
 Kumari Sukeshi Dalmia (Daughter of Director), Kumari Vaidehi Dalmia
 (Daughter of Director), Kumari Sumana Dalmia (Daughter of Director),
 Kumari Avanee Dalmia (Daughter of Director), Mst. Priyang Dalmia (Son
 of Managing Director) Shri M. H. Dalmia, (Brother of Director) Smt.
 Abha Dalmia (Wife of Brother of Director), Shri R. H. Dalmia (Brother
 of Director).
 
 Enterprises controlled by the Key Management Personnel of the Company
 
 Rama Investment Company Private Limited, Puneet Trading & Investment
 Company Private Limited, Kavita Trading & Investment Company Private
 Limited, Sita Investment Company Limited, Mayuka Investment Limited,
 Ankita Pratisthan Limited, Himgiri Commercial Limited, Valley Agro
 Industries Limited, Shri Nataraj Ceramic and Chemical Industries
 Limited, Shri Chamundeswari Minerals Limited, Shree Nirman Limited,
 Keshav Power Limited, Avanee and Ashni Securities Private Limited,
 ZipAhead.Com Limited, Alirox Abrasives Limited, Sukeshi Trust, Vaidehi
 Trust, Sumana Trust, Shrutipriya Dalmia Trust,Priyang Trust, Avanee
 Trust, Raghu Hari Dalmia Parivar Trust,Dalmia Sugar Ventures Limited,
 Himshikhar Investment Limited, Dalmia Solar Power Limited, Dalmia
 Bharat Sugar and Industries Limited, New Habitat Housing Finance and
 Development Limited.
 
 1.  Sale of goods and services includes transaction with Dalmia Cement
 (Bharat) Limited Rs.80.35 Cr. (Previous Year Rs.64.27Cr.).
 
 2.  Reimbursement of expenses - receivable includes transaction with
 Dalmia Cement (Bharat) Limited Rs.0.45 Cr. (Previous YearRs.14.94 Cr.),
 Shri Nataraj Ceramic and Chemical Industries Limited Rs.4.24 Cr. (Rs.3.38
 Cr.).
 
 3.  Reimbursement of expenses - payable includes transaction with Shri
 Nataraj Ceramic and Chemical Industries Limited Rs.6.96 Cr. (Previous
 Year Rs.6.67 Cr.).
 
 4.  Purchase of goods and services includes transaction with Dalmia
 Cement (Bharat) Limited Rs.5.32 Cr. (Previous Year Rs.5.79 Cr), Shri
 Nataraj Ceramic and Chemical Industries Limited Rs.27.96 Cr. (Previous
 Year Rs.21.83 Cr).
 
 5.  Rent Receipts includes transaction with Dalmia Bharat Sugar and
 Industries Limited Nil (Previous Year Rs.0.07 Cr).
 
 6.  Interest received includes transaction with Dalmia Bharat Sugar and
 Industries Limited Rs.3.73 Cr. (Previous Year Rs.1.77 Cr.).
 
 7.  Receipt of fund on their behalf and transfer includes transaction
 withDalmia Cement (Bharat) Limited Nil (Previous Year Rs.34.50 Cr),
 Dalmia Bharat Sugar and Industries Limited Nil (Previous Year Rs.20.84
 Cr).
 
 8.  Sale of Equity Shares includes transaction with DCB Power Ventures
 Limited Nil (Previous Year Rs.10.63 Cr)
 
 9.  Loan and advances given includes transaction with Dalmia Bharat
 Sugar and Industries Limited Rs.166.00 Cr. (Previous Year Rs.189.20 Cr).
 
 10.  Loans and advances received back includes transaction with Dalmia
 Bharat Sugar and Industries Limited Rs.141.00 Cr.  (Previous Year Rs.164.20
 Cr).
 
 11.  Sale of Fixed Assets includes transaction with Dalmia Bharat Sugar
 and Industries Limited Nil (Previous Year Rs.0.24Cr).
 
 12.  Salary &Perquisites includes transaction with Sh. Jai Hari Dalmia
 Rs.0.25 Cr. (Previous Year Nil), Sh. Yadu HariDalmia Rs.0.25 Cr. (Previous
 Year Nil).
 
 1.  Loan receivable includes Dalmia Power Limited Rs.7.12 Cr. (Previous
 Year Rs.6.67 Cr.), Dalmia Bharat Sugar and Industries Limited Rs.50.00 Cr.
 (Previous Year Rs.25.00 Cr.).
 
 2.  Amount receivable includes Dalmia Cement (Bharat) Limited Rs.0.18 Cr.
 (Previous Year Rs.9.14 Cr.), Dalmia Bharat Sugar and Industries Limited
 Nil (Previous Year Rs.29.09 Cr.), Dalmia Solar Power Ltd. Rs.2.10 Cr.
 (Previous Year Rs.2.10 Cr.).
 
 3.  Amount payable includes Dalmia Cement (Bharat) Limited Rs.1.70 Cr.
 (Previous Year Nil), Shri Nataraj Ceramic and Chemical Industries
 Limited Rs.0.80 Cr. (Previous Year Rs.2.68 Cr.).
 
 4.  Security deposit receivable includes Shri Nataraj Ceramic and
 Chemical Industries Limited Rs.1.25 Cr. (Previous Year Rs.1.25 Cr).
 
 6.  Figures less than Rs. fifty thousand which are required to be shown
 separately have been shown at actual in double brackets.
 
 7.  Till the year ended March 31, 2011, the Company was using
 pre-revised Schedule VI to the Companies Act, 1956, for preparation and
 presentation of its 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. The Company has
 reclassified previous year figures to confirm to this year''s
 classification.