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<in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock contextRef="OneD">Notes:  n1. The above results have been approved and taken on record by the Board of Directors at its meeting held on 23rd October, 2018.  n2. The Competition Commission of India (CCI), vide their Order dated 31st August, 2016, had imposed a penalty of Rs 1,163.91 crore on the Company and Rs 1,147.59 crore on its subsidiary, ACC Limited. On appeal by the Company and ACC Limited, the Competition Appellate Tribunal (COMPAT), subsequently merged with National Company Law Appellate Tribunal (NCLAT), vide its interim Order had granted stay against the CCI’s Order with a condition to deposit 10% of the penalty amount.   nNCLAT, vide its Order dated 25th July, 2018, dismissed the appeal by the Company and ACC Limited, and upheld the CCI’s order. Against this, the Company and ACC Limited appealed to the Hon’ble Supreme Court, which by its order dated 5th October, 2018 admitted the appeal and directed to continue the interim order passed by the Tribunal, in the meantime.  nIn a separate matter, pursuant to a reference filed by the Director, Supplies and Disposals, Government of Haryana, the CCI by its Order dated 19th January, 2017 had imposed a penalty of Rs 29.84 crore on the Company and Rs 35.32 crore on ACC Limited. On appeal by the Company and ACC Limited, COMPAT has stayed the operation of CCI’s order in the meanwhile. The matter is pending for hearing before NCLAT.  nBased on the advice of external legal counsel, both the companies believe that they have good grounds on merit for a successful appeal in both the aforesaid matters. Accordingly, no provision is made in the above financial results.  n3. The Government of India introduced the Goods and Services Tax (GST) with effect from 1st July, 2017. Excise duty forms part of revenue for the nine months ended 30th September, 2017 and year ended 31st December, 2017.  n4. Employee benefits expense for the Quarter ended 30th September, 2018 and 30th June, 2018 and for the period ended September 30, 2018 include Rs 3.58 Crore, Rs 43.80 Crore and Rs 47.38 Crore respectively on account of charge for Employee Separation Scheme.  n5. The Company is exclusively engaged in the business of cement and cement related products.  n6. The figures for the previous period have been regrouped / reclassified wherever necessary to conform to the current period's presentation.t  n7. Limited review of the financial results for the quarter and nine months ended 30th September, 2018 has been carried out by the statutory auditors.tt ttt  ntt tt </in-bse-fin:DisclosureOfNotesOnFinancialResultsExplanatoryTextBlock>
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