"Vaiseshika" DC Standard Resistor type : 9409 has been designed and fabricated to meet the precision calibration requirements. These Standard resistors can serve the purpose of Precision Resistance Calibration Standards in components manufacturing industries to compare the accuracy of components manufactured (like capacitors, resistors, potentiometers and trim pots), in quality control and instrumentation laboratories for calibration of process control instruments, in various type of thermocouples like J, K, R, S & T, RTDs and in engineering laboratories for resistance simulation and instrument calibrations. To ensure stringent accuracy, high degree of stability and utmost reliability, the manganin wire and strips have been used to construct standard resistors. These standards incorporate the manganin coils which have been subjected to prolonged ageing and heat treatment, to improve stability and to reduce temperature coefficient to terminals. Resistance element is sealed in aluminum container having moisture free oil. Use of oil improves cooling effect which in turn imparts greater stability to resistance. For more accurate work recommended wattage dissipation is 10 milliwatts but upto 1 watt may be dissipated without harm to element.