कपिला वृत्तपुच्छा च । इति चर्मजातयः ॥ कZ_०२.११.९५ ॥
kapilā vṛttapucchā ca | iti carmajātayaḥ
কপিলা ও বৃত্তপুচ্ছা—এগুলোই চর্ম (চামড়া)-এর জাত/প্রকার।
Administrative completeness: maintaining authoritative lists of recognized material categories to support auditing, pricing, and enforcement against substitution.