Subsidiaries Net Access India Limited Southern Energy Development Corporation Limited Sterling Abrasives Limited CUMI International Limited CUMI (Australia) Pty Limited Volzhsky Abrasive Works CUMI AWUKO Abrasives GmbH Foskor Zirconia (Pty)Limited CUMI America Inc CUMI Middle East FZE CUMI Abrasives & Ceramics PLUSS Advanced Technologies Limited Pluss Advanced Technologies B.V. CUMI Europe s.r.o RHODIUS Abrasives GmbH Joint Ventures Wendt (India) Limited Murugappa Morgan Thermal Ceramics Ltd Ciria India Limited