1.1 The Company is providing education faculties through its sponsored
 schools at plan sites for the children of employees as ''well as
 children from peripheral areas as a part of Corporate Social
 Responsibility. Proportionate expenditure Incurred tor students from
 peripheral areas amounting to Rs. 10.93 crore (previous year Rs. 10.12
 crore) has been classified as CSR expanses which was included under
 employee benefits expenses up to last year.
 
 1.2 Mining Rights represent amount pari towards Net Present Value
 (NPV) and other related payments in connection with renewal of mining
 lease which was earlier grouped under Lease hold land (Rs. 104.67
 crore) now classified under Intangible assets in compliance with
 revised Schedule VI to the Companies Act 1956. Depredation on the said
 assets has been re-grouped accordingly.
 
 1.3 Technological license represent payment of Rs 14.70 crore made to
 Rio Tinto Alcan (RTA) towards license right for use of technology for
 Alumina and Aluminium production (which includes Rs. 0.72 crore
 capitalized as plant and equipment in earlier years).  There is no
 impact on the Profit of the Company due to above change in Accounting
 Policies/Practices.