INVENTORIES

6 Months Ended

Mar. 31, 2013

Inventory Disclosure [Text Block]

NOTE 4 - INVENTORIES

Inventories are stated at the lower of cost (first-in, first-out or average) or market.

The following table details the components of inventory:

	At March 31,		At September 30,
	2013		2012
Raw materials and supplies	$	72,643	$	63,596
Work in process		70,132		67,077
Finished goods		114,272		127,195
Total	$	257,047	$	257,868