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Epoxy Resins Technology Handbook (Manufacturing Process, Synthesis, Epoxy Resin Adhesives and Epoxy Coatings) ( New Arrival ) ( ) ( ) ( ) ( )
Author Dr. H. Panda ISBN 9788178331744
Code ENI305 Format Paperback
Price: Rs 1695   1695 US$ 150   150
Pages: 560 Published 2016
Publisher Select
Usually Ships within 5 Days

Epoxy is a term used to denote both the basic components and the cured end products of epoxy resins, as well as a colloquial name for the epoxide functional group. Epoxy resin are a class of thermoset materials used extensively in structural and specialty composite applications because they offer a unique combination of properties that are unattainable with other thermoset resins.

Epoxies are monomers or prepolymers that further reacts with curing agents to yield high performance thermosetting plastics. They have gained wide acceptance in protecting coatings, electrical and structural applications because of their exceptional combination of properties such as toughness, adhesion, chemical resistance and superior electrical properties. Epoxy resins are characterized by the presence of a three membered cycle ether group commonly referred to as an epoxy group 1,2-epoxide, or oxirane. The most widely used epoxy resins are diglycidyl ethers of bisphenol-A derived from bisphenol-A and epichlorohydrin.

The market of epoxy resins are growing day by day. Today the total business of this product is more than 100 crores. Epoxy resins are used for about 75% of wind blades currently produced worldwide, while polyester resins account for the remaining 25%. A standard 1.5-MW (megawatt) wind turbine has approximately 10 tonnes of epoxy in its blades. Traditionally, the markets for epoxy resins have been driven by demand generated primarily in areas of adhesives, building and civil construction, electrical insulation, printed circuit boards, and protective coatings for consumer durables, amongst others.

The major contents of the book are synthesis and characteristics of epoxy resin, manufacture of epoxy resins, epoxide curing reactions, the dynamic mechanical properties of epoxy resins, physical and chemical properties of epoxy resins, epoxy resin adhesives, epoxy resin coatings, epoxy coating give into water, electrical and electronic applications, analysis of epoxides and epoxy resins and the toxicology of epoxy resins.


It will be a standard reference book for professionals and entrepreneurs. Those who are interested in this field can find the complete information from manufacture to final uses of epoxy resin. This presentation will be very helpful to new entrepreneurs, technocrats, research scholars, libraries and existing units.

1. Synthesis and Characteristics of Epoxy Resin                      

        Introduction

        Structure of Epoxides

        Epoxipation of Unsaturated Hydrocarbons

        Catalytic Oxidation of Ethylene and Higher Olefins

        Epoxidation by Peroxy Acids and Their Esters

        Preparation of Peroxy Acids

        In Situ Epoxidation

        The Epoxidation Mechanism

        Unsaturated Materials

        Epoxidation by Inorganic Peroxy Acids

        Epoxidation with Aliphatic and Aromatic Hydrocarbon Hydroperoxides

        Epoxidation with Chromic Acid and Chromyl Compounds

        Biological Epoxidation

        Dehydrohalogenation of Substituted Hydroxyl Compounds

        The Epoxidation Mechanism

        Halohydrin Formation

        Epoxides from Epichlorohydrin

        Glycidyl Ethers

        Glycidyl Esters

        Nitrogen-Containing Epoxides

        Thioglycidyl Epoxides

        Silicon-Containing Epoxides

        Organophosphorus Epoxides

        Halogen-Containing Epoxides

        Epoxides from Hydroxy Sulfonates or Halogenated Acetates

        Epoxides from Glycols

        Epoxidation by Condensation

        Darzens Glycidic Ester Condensations

        Epoxides from Ylids

        Epoxides from Halogenated Ketones and Nickel Carbonyl

        Epoxides from the Reaction of Diazomethane with Aldehydes or Ketones

        Epoxides Containing Unsaturation

        Conclusions

  

2.  Manufacture of Epoxy Resins                                          

        Raw Materials

        Manufacture

        Plant Location

        Machinery Needed

        Profit

  

3.  Epoxide-Curing Reactions                                               

        The Effect of Epoxide Structure on Reactivity with Curing Agents

        The Mechanism of the Curing Reaction

        Polyaddition Reactions

        Polyamines

        Polyamides

        Polyureas

        Polyurethanes

        Polyisocyanates

        Polymercaptans

        Polyhydric Alcohols

        Polyphenols

        Polycarboxylic Acids

        Polybasic Acid Anhydrides

        Silanes and Silanols

        Others

        Polymerization

        Anionic Catalysts

        Cationic Catalysts

  

4.  The Dynamic Mechanical Properties of Epoxy Resins                                                                  

        Basic Parameters

        The Glassy Transition and Dynamic Mechanical Dispersion

        Temperature and Frequency Interdependence

        Experimental

        Results and Discussion

        Standard Measurements

        Dynamic Measurements

        Comparison of Results

        Treatment by Reduced Variables

        Conclusions

  

5.  Physical and Chemical Properties of Epoxy Resins                                                                  

        Solubility and Surface Properties

        Network Structure and Physical Properties

        Aging and Chemorheology

        Bisphenol a Epoxy Homopolymers and Copolymers

        Thermal Transition Effects

        Dynamic Mechanical Response

        Relaxation and Fracture Properties

        Properties Compared with Elastomers and Thermoplastics

  

6.  Epoxy Resin Adhesives                                                   

        Introduction

        Theories of Adhesion and Aohesive-joint Strength

        Wetting and Spreading Phenomena

        Boundary-Layer Theory

        Surface-Attachment Theory of Adhesive-Joint Strengths

        Stress Distribution in Adhesive Joints

        Rheological Aspects of Adhesives

        Unified Interpretation of Adhesive-Joint Strengths

        Physical and Mechanical Aspects of Epoxy-Resin Adhesives

        Dynamic Mechanical Techniques

        Mechanical Behavior of Epoxy Adhesives During Joint Formation

        Strength of Adhesive Materials

        Chemical Aspects of Epoxy-based Adhesives

        Curing Agents for Bisphenol A Epoxy Adhesives

        Modifiers for Bisphenol A Epoxy Adhesives

        Adhesives Based on Other Epoxy Materials

        Technological Properties of Epoxy-adhesive Systems

        Cure and Thermal Softening Behavior of Epoxy Adhesives

        Stress and Environmental Durability of Adhesive Joints

        Applications of Epoxy Adhesives

        Future Prospects

  

7.  Epoxy Resin Coatings                                                     

        Classification of Epoxy-Resin Coatings

        Epoxy Resins Commonly Used in Coatings

        Epoxy-Resin Esters

        Esters Produced from Solid Epoxy Resins

        General Remarks

        Formulation Latitude

        Esters Produced from Liquid Epoxy Resins

        Precatalyzed Liquid Epoxy Resin for the Production of Solid Epoxy Resins and Epoxy-Resin Esters

        Cooking Procedure

        Two-Step Liquid-Epoxy-Resin Route to Epoxy-Resin Esters

        Cooking Procedure

        Solid-Epoxy-Resin Solution Coatings

        Cold-Cured Epoxy-Resin Systems

        Polyamine Curing Agents

        Polyamine-Adduct Curing Agents

        Polyamide-Resin Curing Agents

        Polyamide-Adduct Curing Agents

        Tertiary Amine Curing Agents

        Industrial Maintenance Coatings Based on Cold-Cured Epoxy-Resin Systems

        High-Film-Build Cold-Cured Epoxy-Resin Coatings

        Application Instructions

        Manufacturing Instructions

        Epoxy Baking Finishes

        Epoxy-Phenolic Coating Systems

        Epoxy-Urea-Formaldehyde Resin Coating Systems

        Epoxy-Thermosetting Acrylic Coating Systems

        Liquid Epoxy Resins in Solventless and Super-High-Solids Systems

        Special Application Equipment and Formulation for Solventless Systems

        Manufacturing Instructions

        Application

        Ketimine Curing Agents

        Manufacturing Instructions

        Application

        Curing Characteristics

        Powder Coatings

        Application Equipment

        Epoxy-Resin Powder-Coating Formulations

        Fusion-Produced Epoxy-Resin Powders

        Manufacturing Instructions

        Applications Instructions

        Dry-blended Epoxy-Resin Powders

        Manufacturing Instructions

        Application Instructions

        Properties and Applications

        Thermoplastic Epoxy Resins

        Zinc-Rich and General Purpose Shop Primers

        Manufacturing Instructions

        Application Instructions

        Manufacturing Instructions

        Application Instructions

        Thermoplastic-Epoxy-Resin Crosslinked Systems

        Water-Reducible Epoxy Resin Coatings

        Water-Reducible Epoxy-Ester Baking Finishes

        Manufacturing Instructions

        Application Instructions

        Water-Reducible Polyamide-Cured Epoxy-Resin Coatings

        Manufacturing Instructions

        Manufacturing Instructions

        Water-Reducible Epoxy-Resin Coatings for Electrodeposition

        General Remarks

        Maleinization Step After Complete Esterification of the Epoxy Resin with Organic Acids

        Cooking Procedure

        Application Instructions

  

8.  Epoxy Coating Give into Water                                        

  

9.  Electrical and Electronic Applications : Sealants and Foams                                                        

        Electronic and Electrical Applications

        Introduction

        Casting

        Potting

        Encapsulation

        Coatings

        Sealing

        Molding

        Formulation of the Resin System

        Internal Stresses

        Rapid Cures

        Flexibilizing Epoxy Resins

        Fillers

        Reactive Diluents

        Cycloaliphatic Epoxides

        High-Temperature Epoxy-Resin Systems

        Flame-Retardant Epoxy Resins

        Colorless Epoxy Resins

        Epoxy Formulations

        Molding

        Molding Compounds

        Molding Technology

        Liquid-Injection Molding

        Pellets and Preforms

        Epoxy Sealants

        Epoxy Foams

        Gas-Blown Foams

        Syntactic Foams

        One-Package Foams

        Epoxy-Foam Applications

        Epoxy Strippers

        Handling of Epoxy Casting Systems

 

  10.  Analysis of Epoxides and Epoxy Resins                        

        Uncured Epoxy Resins

        Qualitative Tests

        Detection of Free Epoxy Groups

        Determination of Epoxy GroupLithium-Chloride Test

        Reagents

        Procedure

        Determination of Epoxy GroupPeriodic Acid Test

        Reagents

        Procedure

        Determination of Epoxy GroupPyrolysis Test

        Reagents

        Procedure

        Determination of Epoxy GroupLepidine Test

        Reagents

        Procedure

        Detection of the Bisphenol A Skeleton

        Determination of Bisphenol A Epoxy ResinsMercuric Oxide and Nitric Acid Tests

        Reagents

        Procedure

        Determination of Bisphenol A Epoxy Resins in CoatingsNitric Acid Test Reagents

        Reagent

        Procedure

        Determination of Bisphenol A Epoxy ResinsFilter-Paper Test

        Reagents

        Procedure

        Determination of Bisphenol A Epoxy ResinFormaldehyde Test

        Reagents

        Procedure

        Determination of Bisphenol A Epoxy ResinsPhenylenediamine Test

        Reagent

        Procedure

        Detection of Epoxy Resins Based on 4,4--Diamino-diphenylmethane

        Determination of Epoxy Resins Based on 4,4'-Diaminodiphenylmethane

        Reagents

        Procedure

        Detection of Other Epoxy Resins

        Quantitative Tests of the Epoxy Group

        Hydrohalogenation Methods

        Estimation of Epoxy GroupHydrochloric Acid in Dioxane, Methyl Ethyl Ketone, or Dimethylformamide

        Reagents

        Procedure

        Calculations

        Estimation of the Epoxy GroupPyridinium Chloride in Pyridine

        Reagents

        Procedure

        Hydrohalogenation by Direct Titration

        Estimation of Epoxy Group

        Reagents

        Procedure

        Calculations

        Other Chemical Methods

        Estimation of Other Functional Groups

        Hydroxyl Group

        a-Glycol Group

        Estimation of a-Glycol Group

        Reagents

        Procedure

        Calculation

        Chlorine

        Esterification Equivalent Weight

        Estimation of Esterification Equivalent Weight

        Reagents

        Procedure

        Calculation

        Infrared Spectroscopy

        Technique

        Epoxide Absorption Bands

        Epoxy Resins

        Quantitative Estimation

        Following the Degree of Cure

        Other Physical Methods

        Ultraviolet Spectroscopy

        Electron Spin and Nuclear Magnetic Resonance Methods

        Gas Chromatography

        Paper Chromatography

        Thin-Layer and Gel-Permeation Chromatography

        Handling Properties

        Molecular Weight

        Softening Point

        Viscosity

        Color

        Blends and Compounds

        Hardeners and Accelerators

        Organic Acid Anhydrides

        Determination of Acid and Anhydride Content

        Reagents

        Procedure

        Calculations

        Amines

        Determination of Amine Number

        Reagents

        Procedure

        Calculation

        The Curing Process

        Curing Characteristics of Epoxy Resin-Hardener Systems

        Determining the Degree of Cure

        Analysis of Cured Epoxy Resins

 

11.  The Toxicology of Epoxy Resins                                     

        Introduction

        Experimental Method

        Materials

        Acute Toxicity

        Chronic Toxicity

        Irritation

        Sensitization

        Results

        Acute Toxicity

        Chronic Toxicity

        Irritation

        Sensitization

        Medical Experience with Epoxy Resins

        Comment

HOW TO START SPICE BUSINESS

Introduction

India is known as land of spices in the world. As the spice

is a mass consumption item mostly used in culinary

preparation or seasoning of food products, its internal

demand is increasing quite steadily. With changing of

lifestyle and especially with changes in food habits and the

increase of income level, the use of powdered spices has

increased. Of late, the market for ready-to-mix of spices has

grown significantly. Spices are fast moving consumable

items and have large potential. There has to be a widespread

network of dealers or retailers backed up by

advertisements in local media. The export market for Indian

spices is also growing. There is plenty of opportunity in the

spice industry and spice board of India has various schemes

to promote Indian spices.

Spices come in three forms:

• Whole

• Ground (powdered or fragmented form of the whole spice)

• Derivative, including essential oils, oleoresins, isolates,

and nutraceuticals.

Things which are important to start spice business are

listed below:-

Licenses and Marketing Strategies

• First and foremost step is to check with the applicant’s

local, state, county and zoning laws about the appropriate

licenses necessary when starting a spice business.

• Applicant need to have a specific place where they will

assemble and stock the spices they will sell for sanitary

inspection and health clearances.

Wholesale Resources and Pricing

The next step is to find wholesale spices market where

applicant can find cheaper spices and as well as the package

materials also be needed. They can look in the local telephone

directory or look online for the companies offering wholesale

of spices. As for the packaging materials, these things should

be of food-grade quality and must be designated carefully

when they purchase them. The prices of their packages must

be competitive with the gourmet products.

Places to Sell and Business Account

The grocery stores are usually not an option for this

business because most of them will require terms that many

small businesses can’t afford to accommodate. The boutique

gourmet stores can be a possible place for selling spices. We

can also choose to sell on food shows, crafty shows, and

farmers’ market or just sell exclusively online. As for the

business account, this is where applicant will deposit their

business sales money so it is important to track and also keep

any receipts so that it will be easy for them to complete tax

forms.

Basic Business Requirements

The documents required for obtaining the Certificate of

Registration as Exporter of Spices.

• Application in the prescribed Form [Form-1].

• Self attested copy of IE code certificate.

• Registration fee of Rs. 5000/- (Rupees five thousand only)

in the form of crossed Demand Draft favouring “Spices

Board”.

• Confidential Bank certificate in prescribed format in

sealed cover from your banker in support of your

account/financial status.

• Self certified/attested copy of partnership Deed/

Memorandum & Articles of Association as the case may

be [not applicable to Proprietorship firm].

• Self certified/attested copies of Sales Tax Registration

(CST/VST/VAT) certificate.

• Self attested copy of SSI certificate or the certificate issued

by the Directorate of Industries in case of Manufacturerexporter

of spices.

• Self certificate copy of PAN card.

• Passport size photo preferably with white background of

the CEO or the designated officer of your firm duly

mentioning the name of the person and the company

represented for issue of ID card.

How to Increase Revenue as a Spice Entrepreneur

Higher revenues won’t necessarily solve all of spice

entrepreneur business’s problems. But it never hurts to find

cost-effective ways to bring more cash into the company. Here

are a few tips to help maximize revenue in a fledgling spice

operation.

(i) Expand Product Line

The easiest way to expand a spice business is to expand

their product line. A lot of spice businesses carrybasics like

peppers, cloves, cumin, etc. But by increasing their line to

include hard-to-find spices like ground galangal, nigella

seeds, green cardamom and other items, you can attract a

different layer of customers to thier business and generate

additional revenue from thier existing customer base.

(ii) Internet Marketing

Since spices are easy to ship to remote locations, they

can potentially increase revenues with an aggressive online

marketing campaign. If they lack direct experience in Internet

marketing, consider hiring a professional marketing firm with

a track record of successful online marketing projects in their

portfolio.

(iii) PR & Thought Leadership

Public relations can be a low-cost way to stir up new

business for a spice company. In case they haven’t noticed,

everyone seems to be a foodie these days. Take advantage of

the food trend by using PR strategies to position themself as

the authority on spices in the regional market place.

SPICE QUALITIES AND SPECIFICATIONS

Spices are used for flavour, colour, aroma and preservation

of food or beverages. Spices may be derived from many

parts of the plant: bark, buds, flowers, fruits, leaves,

rhizomes, roots, seeds, stigmas and styles or the entire plant

tops. Spices are often dried and used in a processed but

complete state. Another option is to prepare extracts such

as essential oils by distilling the raw spice material (wet or

dry), or to use solvents to extract oleoresins and other

standardized products.

A spice can be defined as the dried aromatic parts of

natural plants, whose characteristics such as color and

constitution may vary depending on year of harvest and place

of harvest, among other factors. The quality of processed

spices can also vary due to differences in separation and

milling processes used. For these reasons it has been deemed

necessary to establish quality standards or specifications for

spices. Although there are no unified standards or

specifications worldwide, nations that export spices often

have their own quality standards to maintain their own

reputations, while nations importing and consuming spices

establish specifications for the purpose of consumer safety.

Specification of Spice-Exporting Nations

Most spice-exporting nations such as India have their own

exporting specifications, which also regulate the related

testing methods.

(i) The Indian Standards Institution

The Indian Standards Institution states quality standards

for 36 kinds of both unprocessed and processed spices,

ranging from major exported items such as celery, coriander,

cumin, fennel, fenugreek and turmeric to particularly Indian

such as Ajowan seed and Kokun. These specifications mainly

regulate the maximum moisture content. They include

sampling methods and testing methods.

(ii) Directorate of Marketing and Inspection,

Administering Quality Control and Preshipment

Inspection

The Government of India has prescribed standards for

almost all exported spice items and graded each item using

“Agmark” grades. The kinds of spices include unprocessed

spices such as cardamom, celery, coriander, cumin, fennel,

fenugreek, ginger, black pepper, and turmeric as well as

ground spices such as coriander, cumin, curry powder,

fennel, fenugreek, ginger, black pepper, and turmeric. Grade

specifications are established for age-old, familiar trade

names. For example, Alleppey Finger turmeric, Cochin ginger,

Malabar pepper and Sannam chilies have individual

specifications differentiating them from other turmeric,

ginger, pepper and chilies respectively. Each specification

states limits for moisture, volatile oil, total ash, acid-insoluble

ash and starch in addition to the standards for extraneous

matter necessitating inspection of spices for each chemical/

physical quality before export. For example, black pepper, one

of the most important import items, is classified into more

than 10 grades, depending upon the proportion of light

berries, harvest place (Malabar or others), moisture content,

and so on. Tellicherry black pepper in particular is classified

by size. Curry powder, a mixture of spices, is graded according

to the amount of spice or salt contained. Curry powder

containing 85% or more and less than 5% salt is graded as

“standard,” and one with 70% or more and 10% or less salt

is graded as “general.”

(iii) Grade Specifications for Sarawak Pepper in Malaysia

These specifications, introduced by the Pepper Marketing

Board, is designated for Sarawak pepper, which accounts for

more than 90% of the total pepper production of Malaysia.

The grade of black pepper is determined according to the

amount of light berries present, extraneous matter, moisture

and other characteristics. Standard Malaysian Black Pepper

No. 1 (brown label) has the highest grade, followed by Sarawak

Special Black (yellow label), Sarawak FAQ Black (black label),

Sarawak Field Black (purple label), and Sarawak Coarse Field

(gray label) with the lowest grade. There are also standards

for white pepper, in which the amount of light berries,

moisture, extraneous matter and black pepper present are

limited. White pepper is graded as follows: Standard

Malaysian White Pepper No. 1 is highest (cream label),

followed by Sarawak Special White (green label), Sarawak

White (blue label), Sarawak Field White (orange label), and

Sarawak Coarse White (gray label). In general, higher grade

black/white pepper contains less moisture and fewer light

berries as well as less extraneous matter.

(iv) Grading of Nutmeg in Grenada and Indonesia

These specifications set limits not for export purposes but

for grading nutmeg of two major origins: Indonesia and

Grenada. Nutmeg can be classified largely into “sound

Nutmeg,” which has sustained no injuries, and “substandard

Nutmeg.” Sound Nutmeg is also graded as “80s” and “110s”

according to the number of nutmeg per pound, for example,

“80s” means there are 80 pieces contained in one pound.

Substandard Nutmeg, which is exported from Indonesia, can

be shriveled and “BWP” (broken, wormy, punky).

(v) Specification of Paprika in Hungary and Spain

Spain and Hungary are among the major nations

exporting paprika since the early 20th century. Specifications

for paprika in Spain define paprika as the product obtained

by dehydrating and then grinding clean, fully ripe berries of

Capsicum annum and Capsicum longum and prohibit both

the sale and the use of biologically altered paprika. In Spain,

paprika is classified into three grades according to moisture

content, total ash, ether-soluble extract, acid-insoluble ash,

and total fiber. Extra grade paprika is produced only from

the peel (all seeds and placenta removed), Select grade allows

10% seed content, and Ordinary grade allows a 30% seed

content. In Hungary, grade and quality standards are

specified by The Hungarian Office of Standard. Paprika is

classified according to three qualities and eight grades

according to appearance, pungency and other characteristics

such as total ash and amount of ether extract. First-quality

grades are Special Paprika, Table Quality Mild Paprika

(nonpungent), Table Quality (mildly pungent) and “Hot” Table

Paprika. Second quality grades include Semi-sweet Paprika

and third quality grades include Pink (rose) Paprika and

Pungent Paprika.

Spice Quality

A. Insect Infestation

(i) Harmful Insects

Insects harmful to farm products, including spices are

usually controlled by agricultural chemicals during

cultivation. But spices can also be damaged by insects,

including mites during storage. Such pests are called “stored

grain insects.”

Of the many harmful insects, moths and beetles are most

damaging to spices. How fast the insects develop and breed

depends on the atmospheric temperature, the kind of spice

as well as the kind of insect. Red pepper and basil are among

the spices that often suffer from harmful insects during

storage; parsley, garlic and oregano do not. The cigarette

beetle and Indian meal moth are typical problem insects

found on spices. The cigarette beetle (Lasioderma serricorne

Fabricius) is found in many areas from tropical to temperate

zones. Besides these insects, the coffee bean weevil is known

to breed on nutmeg.

(ii) Fumigation for Insects

Insects found on spices breed and multiply very quickly,

resulting in big problems unless appropriate measures are

taken in the early stages. The most common means used to

control insects in the warehouse is fumigation. The advantage

of using fumigation is that it can reach every part of the

storage warehouse and act uniformly. The chemicals most

widely used on spices for insect disinfection purposes are

methyl bromide and phosphine.

Methyl Bromide: The boiling point of methyl bromide is

3.6°C; it can be used even in winter as a fumigant. The

efficacy of this fumigant can be generally described by the

equation:

K=C×T

where

K is the fumigation efficacy

C the gas concentration, and

T the fumigation time.

The efficacy of the fumigant is enhanced by a longer

fumigation time or higher gas concentration. As for

fumigation temperature, efficacy tends to increase as the

temperature increases. The disadvantage of this fumigant is

that it is not always as effective as phosphine, especially for

pupae and eggs of some insects, in spite of its strong efficacy

against adult insects. However, it has been used in warehouse

for spices and other agricultural products for almost 50 years,

so that relatively predictable fumigation effects can be

expected. There are also some advantages to using methyl

bromide: its fumigation time is relatively short (several hours

to a couple of days) and it is relatively harmless to humans.

For these reasons it is used as fumigant for many farm

products, including spices.

FOOD SAFETY & QUALITY

Food safety is everybody’s concern and it is difficult to find

anyone who has not encountered an unpleasant moment

of foodborne illness at least once in the past year. Foodborne

illnesses may result from the consumption of food

contaminated by microbial pathogens, toxic chemicals or

radioactive materials. Employers have a responsibility to

provide a well-designed, informational training program for

employees to follow while on the job. It is important that this

training be communicated in language that all employees

understand. Practices and procedures must be translated for

all employees, no matter what language they speak. Proper

hygiene practices should be communicated prior to

employment and reaffirmed with periodic training programs.

Food safety is a scientific discipline describing handling,

preparation and storage of food in ways that prevent

foodborne illness. This includes a number of routines that

should be followed to avoid potentially severe health hazards.

In this way food safety often overlaps with food defense to

prevent harm to consumers. The tracks within this line of

thought are safety between industry and the market and then

between the market and the consumer.

ISO 22000 is a standard developed by the International

Organization for Standardization dealing with food safety.

This is a general derivative of ISO 9000. ISO 22000 standard:

The ISO 22000 international standard specifies the

requirements for a food safety management system that

involves interactive communication, system management,

prerequisite programs, HACCP principles.

General Principles of Food Safety

(i) General Principles to be Followed in Administration of

Act

The Central Government, the State Governments, the

Food Authority and other agencies, as the case may be while

implementing the provisions of this Act shall be guided by

the following principles namely:-

(1) (a) endeavour to achieve an appropriate level of protection

of human life and health and the protection of

consumer’s interests including fair practices in all

kinds of food trade with reference to food safety

standards and practices.

(b) carry out risk management which shall include taking

into account the results of risk assessment and other

factors which in the opinion of the Food Authority are

relevant to the matter under consideration and where

the conditions are relevant in order to achieve the

general objectives of regulations.

(c) where in any specific circumstances, on the basis of

assessment of available information the possibility of

harmful effects on health is identified but scientific

uncertainty persists, provisional risk management

measures necessary to ensure appropriate level of

health protection may be adopted, pending further

scientific information for a more comprehensive risk

assessment.

(d) the measures adopted on the basis of clause.

(e) shall be proportionate and no more restrictive of trade

than is required to achieve appropriate level of health

protection, regard being had to technical and economic

feasibility and other factors regarded as reasonable

and proper in the matter under consideration;

(f) The measures adopted shall be reviewed within a

reasonable period of time, depending on the nature of

the risk to life or health being identified and the type

of scientific information needed to clarify the scientific

uncertainty and to conduct a more comprehensive risk

assessment.

(g) in cases where there are reasonable grounds to

suspect that a food may present a risk for human

health, then depending on the nature, seriousness and

extent of that risk, the Food Authority and the

Commissioner of Food Safety shall take appropriate

steps to inform the general public of the nature of the

risk to health, identifying to the fullest extent possible

the food or type of food, the risk that it may present,

and the measures which are taken or about to be taken

to prevent, reduce or eliminate that risk.

(h) where any food which fails to comply with food safety

requirements is part of a batch, lot or consignment of

food of the same class or description, it shall be

presumed until the contrary is proved, that all of the

food in that batch, lot or consignment fails to comply

with those requirements.

(2) The Food Authority shall, while framing regulations or

specifying standards under this Act–

(a) take into account –

(i) prevalent practices and conditions in the country

including agricultural practices and handling,

storage and transport conditions.

(ii) international standards and practices, where

international standards or practices exist or are

in the process of being formulated, unless it is of

opinion that taking into account of such prevalent

practices and conditions or international

standards or practices or any particular part

thereof would not be an effective or appropriate

means for securing the objectives of such

regulations or where there is a scientific

justification or where they would result in a

different level of protection from the one

determined as appropriate in the country.

(b) determine food standards on the basis of risk analysis

except where it is of opinion that such analysis is not

appropriate to the circumstances or the nature of the

case.

(c) undertake risk assessment based on the available

scientific evidence and in an independent, objective

and transparent manner.

(d) ensure that there is open and transparent public

consultation directly or through representative bodies

including all levels of panchayats during the

preparation, evaluation and revision of regulations,

except where it is of opinion that there is an urgency

concerning food safety or public health to make or

amend the regulations in which case such

consultation may be dispensed with : Provided that

such regulations shall be in force for not more than

six months.

(e) ensure protection of the interests of consumers and

shall provide a basis for consumers to make informed

choices in relation to the foods they consume.

(f) ensure prevention of

(i) fraudulent, deceptive or unfair trade practices

which may mislead or harm the consumer

(ii) unsafe or contaminated or sub-standard food.

PACKAGING AND LABELLING OF SPICES

Spices constitute an important group of agricultural

commodities which are considered indispensable for

culinary purposes and for flavouring food. India is known as

the “Home of Spices” and produces a large variety and

quantity of spices. As most spices grow under specific climatic

conditions, annual production level and India’s share of

spices in the world market has varied considerably in the

recent years. Although India exports spices to so many

countries in the world, of the total spices produced in the

country, only a small quantity of about 6-7% is exported. The

rest is consumed in the Indian market, as there is an

immense domestic demand. A steady increase is observed in

the export of value added spices. There is also a good scope

to increase export earnings from spice oils and oleoresins as

the global industry is increasingly leaning towards natural

flavours.

Spoilage Factors

Spices are aromatic substances of vegetable origin and

are derived from various parts of plants like leaves, bark, fruit,

flower buds, stems, roots, seeds etc. Spices are used as

condiments and seasonings and form an essential part of food

preparations as they add flavour, taste and colour. Spices

have good anti-oxidant and preservative properties as well

as good anti-microbial and antibiotic properties and therefore,

are also used for medicinal purposes. So to preserve their

original aroma and property we need to pack them properly,

as they are easily affected by factors like high temperature,

humidity, heating, insects, pest, rodents and birds.

In order to select a suitable packaging material/type of

package for spices, it is essential to know the factors which

affect the quality of spices.

(i) Moisture Content

Spices, specifically spices in powder form, are hygroscopic

in nature and pick-up moisture from the atmosphere

resulting in sogginess and caking/lumping of the powder.

Pick-up of moisture also results in loss of free-flowing nature

of the spice powder.

(ii) Loss of Aroma/Flavour

Spices contain volatile oils, which impart the

characteristic aroma/flavour to the product. Loss in the

volatile oil content or oxidation of some aromatic compounds

result in aroma and flavor loss.

Discolouration

Some of the spices like green cardamom, red chillies,

turmeric, saffron contain natural pigments. Light can affect

the pigments resulting in loss or fading of color deterioration.

(i) Insect Infestation

Spices are prone to spoilage due to insect infestation,

which can be further accelerated due to high humidity, heat

and oxygen.

(ii) Microbial Contamination

In high humidity condition of 65% and above, moisture

absorption occurs. Beyond a certain level of moisture content,

spoilage due to microbial growth sets in.

(iii) Spices Packaging Requirement

In order to maintain the quality of the spices during

handling, transportation, storage and distribution, the

packaging material to be used is to be selected with care,

keeping in mind the functional as well as the marketing

requirements. The packaging requirements for spices, in

general, are listed below:

• To protect the product from spillage and spoilage.

• To provide protection against atmospheric factors such

as light, heat, humidity and oxygen. The selected

packaging materials should have high water vapour and

oxygen barriers.

• The packaging material should have a high barrier

property to prevent aroma/flavour losses and ingress of

external odour.

• The volatile oil present in the spice product has a

tendency to react with the inner/contact layer of the

packaging material, at times leading to a greasy and

messy package with smudging of the printed matter. The

packaging material should therefore begrease and oil

resistant and compatible with the product.

• Besides the above functional requirements, the packaging

material should have good machinability, printability and

it should be easily available and disposable.

 

Packaging Material Requirement

To prevent or slow down the deteriorative changes during

storage, for easy handling, transportation and to have export

potential for spices, the package:

1. Should have the ability to protect the content from

spoilage and spillage.

Should offer protection against physicochemical and

microbiological spoilage due to environmental conditions

like humidity, temperature, light and oxygen

transmission rates and light transmissivity.

2. Should be a good aroma barrier to prevent loss of flavour

substance from the product and pick up of foreign odours.

3. Should have good oil and fat resistance characteristics.

4. Should have good machinability characteristics and

possess the required mechanical strength properties.

5. Should have good resistance to insects and mites.

6. Should be compatible with the product packed as regards

tainting and migration and conform to the food laws of

importing and exporting countries.

7. Should have good appearance and printability to assist

in selling suitable attractive graphics.

In addition, it should be economical, easily available and

disposable.


 

Packaging Method and Materials for Spices

Most intact spices will store adequately in sacks/boxes

if the humidity of the air is not too high. Ground spices can

also be stored without special packaging if humidity is low

but over long periods there is a loss of flavour and risk of

contamination and spillage.

It is therefore better to store spices in a barrier film such

as polypropylene (essential in areas of high humidity) to

provide an attractive package, retain spice quality and prevent

contamination and losses. If polypropylene is not available,

cellulose film is adequate if it is heat sealable. Polythene is a

poor substitute and should only be used for short term

storage as it allows the flavour/aroma of the spices to escape.

The containers shall be free from insect infestation fungus

contamination, deleterious substances and any undesirable

or obnoxious smell. Each package shall be securely closed

and suitably sealed.

Suitable number of consumer packs containing graded

material of the same grade designation and from the same

lot/ batch may be packed in master containers such as

wooden/ cardboard cases.

The mixed Masala Powders shall be packed in new clean

and sound containers made of jute or cloth or tinplate with

inner lining of 200 gauge high density polyethylene or in

sound and clean glass bottles or in new sound and clean

pouches of 200 gauge polypropylene or high density

polyethylene or containers in the form of bottles, jars or

pouches made of laminated/extrusioned/metalled/

multilayer plastic materials or any other packing material as

may be approved by the Agricultural Marketing Adviser as

per rule 11 of the General Grading and Marking Rules, 1988.

Provided that the Packing Material shall be manufactured

out of food grade materials as permitted under prevention of

Food Adulteration Rules, 1955. The product may also be

packed under vacuum.

The packaging requirements depend on:

(1) The type of spice

(2) Whether it is ground or intact

(3) The humidity of storage

Types of Packing

 

(i) Bulk Packaging

The traditional method is to use gunny/jute bags for

packaging of whole spices with capacities ranging from 10kg

to 70kg. The jute bags may be provided with a loose liner bag

of polyethylene or may be without a liner. At times double

gunny bags are also used especially for whole black pepper.

The quality of the jute fabric used with respect to the

grammage and the weave (ends/picks) varies from one trader

to the other. There is no standardization on the type and

quality of the fabric used. Recently, some of the spice traders/

packers use alternate bulk packaging media such as woven

plastic bags which may be laminated or provided with a loose

liner bag and multiwall paper sacks with a plastic liner bag.

The plastic based alternate packaging materials are used to

overcome the contamination problems associated with jute.

Moreover, the plastic bags / liners also help in retaining the

quality of the spices packed inside for a longer time.

The latest trend is to use Jumbo bags (Flexible

Intermediate Bulk Containers) (FIBCs) for export of spices.

These bags have a capacity of up to 1 tonne and offer various

advantages such as:

• Bags are flexible, collapsible and durable.

• Can be used for packaging of granules, powder, flakes and

any free flowing material.

• Product wastage/spillage and tampering can be avoided.

• Since the handling is mechanized, less labour is required.

• Saving in time for loading and unloading.

• Bags are light in weight and therefore, freight costs are

reduced.

• Creates eco-friendly, pollution free working atmosphere.

The jumbo bags are sometimes made from cloth but

mainly from plastic fabric, which can be laminated or

provided with an inner plastic liner bag. The bags are provided

with filling and discharge spouts and slings for hanging

during loading/unloading operations.

(ii) Institutional Packages

The spice traders also use institutional packs of capacities

ranging from 2kg to 10kg. The variety of packages used

include laminated flexible pouches and plastic woven sacks

which replace traditional material like tinplate containers and

jute bags.

(iii) Consumer Packages

The options available to the traders/exporters of spices

in the selection of a consumer pack for domestic and export

market are quite wide. However, the selection/choice of the

packaging material/ system depends upon a number of

factors which are broadly listed below:

• Shelf-life period i.e. the degree of protection required by

the product against moisture pick-up, aroma retention,

discoloration etc. (this is more critical in case of powdered

spices).

• Climatic conditions during storage, transportation and

distribution.

• Type/sector of market.

• Consumer preferences.

• Printability and aesthetic appeal.

Unbranded Consumer Packs of Ground Spices

The package types generally used as consumer packs are:

• Glass bottles of various sizes and shapes with labels and

provided with metal or plastic caps. The plastic caps have

added in built features of tamper evidence, dispensing,

grinding etc.

• Printed tinplate container with/without dispensing

systems.

• Composite containers with dispensers.

• Plastic containers with plugs and caps with dispensing

and tamper evidence features.

• Printed flexible pouches – pillow pouch, gusseted pouch,

stand-up pouch.

• Lined cartons.

The printed flexible pouches have recently become very

popular due to their easy availability, excellent printability,

light weight, machinability and cost-effectiveness. Also,

depending upon the functional and marketing requirements,

the laminate/film can be tailor made to serve a specific need.

MARKET OF SPICES

Spices are the pearls of developing countries. Today, Indian

spices are the most sought-after globally, given their

exquisite aroma, texture, taste and medicinal value. India,

known as the home of spices, boasts a long history of trading

with the ancient civilisations of Rome and China. India has

the largest domestic market for spices in the world.

Traditionally, spices in India have been grown in small land

holdings, with organic farming gaining prominence in recent

times. India is the world’s largest producer, consumer and

exporter of spices; the country produces about 75 of the 109

varieties listed by the International Organization for

Standardization (ISO) and accounts for half of the global

trading in spices.


 

In middle age Spices were among the most demanded and

expensive products available in Europe in the Middle Ages,

the most common being pepper, cinnamon , cumin, nutmeg,

ginger and cloves. It has been estimated that around 1,000

tons of pepper and 1,000 tons of the other common spices

were imported into Western Europe each year during the Late

Middle Ages. The value of these goods was the equivalent of

a yearly supply of grain for 1.5 million people. The most

exclusive was saffron, used as much for its vivid yellow-red

color as for its flavor. Spices are most important constituents

of Indian food and cuisines, and are used not only for

household purpose, but also in hotels, restaurants, eateries

and food processing industries.

In the regions where spicy food is consumed, Cumin is

an important part of most recipes. Cumin is used in whole,

grounded form-pure and also forms part of various blended

special purpose spices, which are used to add flavors to

various dishes through out India and Asia. Turmeric is

another important spice largely used in Indian cuisines and

it also has several medicinal uses. Turmeric finds application

in oleoresin production also. Like Cumin, Turmeric is also

used in pure and as a component in blended spices for various

Indian dishes. Chilly is a globally popular spice that finds

usage in variety of cuisines and dishes. Chilly powder,

obtained by the crushing process of dried chillies, finds wider

applications in food processing industries as well as a

medicinal ingredient. Like Cumin and Turmeric, Chilly is also

used in pure or blended form for various dishes in India and

Asia.

The Indian Spices Industry

Indian spices command a formidable position in world

spice trade. The Indian spices industry exported 8,93,920

tonnes of spices and spice products during last year, valued

at US$2,432.85 million. India’s spice exports comprise whole

spices, organic, spice mixes, spice blends, freeze dried, curry

powders/mixtures, oleoresins, extracts, essential oils, spice

in brine and other value added spices.

Adherence to High Spice Quality Standards

Spice quality has assumed great importance in recent

times. Some of the quality features include:

Stringent quality control measures and quality

certification for spices from internationally recognised

agencies.

Pre-shipment inspection of all spices and validation of

quality checks.

Mandatory inspection by the Spices Board of India.

Strict checks on physical, chemical and microbial

parameters of all spices, including pesticide residues,

aflatoxin, heavy metals and other contaminants/adulterants.

Samples testing with the American Spice Trade

Association, International Pepper Community and Eurofins

Lab (Germany).

Government Initiatives to Promote Exports of Indian

Spices.

India’s Spice Parks

The objective of setting up Spice Parks in India was to

provide common infrastructural facilities for both postharvest

and processing of spices and spice products along

with backward integration by providing rural employment.

India’s Spice Parks provide excellent processing facilities

that are at par with international standards in terms of

cleaning, grading, sorting, grinding, packing and

warehousing.

Educative services provided to spice farmers and traders

at the Spice Parks include:

• Spice Training Programmes on Good Agricultural

Practices (GAP).

• Post-harvest Operations of Spices.

• Advanced Spice Processing Practices.

• Global Food Safety and Quality Standards.

Spice Parks help ensure better pricing of spices

by reducing supply chain costs. They provide spice

farmers with the necessary infrastructure and facilities

to improve spice quality and sell spices directly to spice

exporters.

Spice Parks under the Spices Board are located in several

parts of India, including:

• Chhindwara (Madhya Pradesh)

• Puttady (Kerala)

• Jodhpur (Rajasthan)

• Guna (Madhya Pradesh)

• Guntur (Andhra Pradesh)

• Sivaganga (Tamil Nadu)

• Kota (Rajasthan)

• Raebareli (Uttar Pradesh)

Product Range in Indian Market

The products available in the Indian market are classified

into four categories.

1. Basic Spices (In powder form)

• Chilli (Mirch)

• Turmeric (Haldi)

• Coriander (Dhaniya)

• Coriander-Cumin (Dhaniya-Jeera)

2. Whole Spices (In powder form)

• Cumin (Jeera)

• Mustard (Rai)

• Fenugreek (Methi)

• Ajowan (Ajwain)

• Seasame (Til)

3. Compounded Asafoetida & Blended Spices (In powder form)

• Compounded Asafoetida

• Super Garam Masala

• Garam Masala

• Super Tea Masala

• Tea Masala

• Pav Bhaji Masala

• Chole Masala

• Sambhar Masala

• Panipuri Masala

• Chat Masala

• Achar Masala

 

 

ABOUT NPCS

 

NIIR PROJECT CONSULTANCY SERVICES (NPCS) is a reliable name in the industrial world for offering integrated technical consultancy services. NPCS is manned by engineers, planners, specialists, financial experts, economic analysts and design specialists with extensive experience in the related industries.

Our various services are: Detailed Project Report,  Business Plan for Manufacturing Plant, Start-up Ideas, Business Ideas for Entrepreneurs, Start up Business Opportunities, entrepreneurship projects, Successful Business Plan, Industry Trends, Market Research, Manufacturing Process, Machinery, Raw Materials, project report, Cost and Revenue, Pre-feasibility study for Profitable Manufacturing Business, Project Identification, Project Feasibility and Market Study, Identification of Profitable Industrial Project Opportunities, Business Opportunities, Investment Opportunities for Most Profitable Business in India, Manufacturing Business Ideas, Preparation of Project Profile, Pre-Investment and Pre-Feasibility Study, Market Research Study, Preparation of Techno-Economic Feasibility Report, Identification and Section of Plant, Process, Equipment, General Guidance, Startup Help, Technical and Commercial Counseling for setting up new industrial project and Most Profitable Small Scale Business.

NPCS also publishes varies process technology, technical, reference, self employment and startup books, directory, business and industry database, bankable detailed project report, market research report on various industries, small scale industry and profit making business. Besides being used by manufacturers, industrialists and entrepreneurs, our publications are also used by professionals including project engineers, information services bureau, consultants and project consultancy firms as one of the input in their research.

Our Detailed Project report aims at providing all the critical data required by any entrepreneur vying to venture into Project. While expanding a current business or while venturing into new business, entrepreneurs are often faced with the dilemma of zeroing in on a suitable product/line.

 


And before diversifying/venturing into any product, wish to study the following aspects of the identified product:


• Good Present/Future Demand
• Export-Import Market Potential
• Raw Material & Manpower Availability
• Project Costs and Payback Period


We at NPCS, through our reliable expertise in the project consultancy and market research field, Provides exhaustive information about the project, which satisfies all the above mentioned requirements and has high growth potential in the markets. And through our report we aim to help you make sound and informed business decision.

 

The report contains all the data which will help an entrepreneur find answers to questions like:

• Why I should invest in this project?
• What will drive the growth of the product?
• What are the costs involved?
• What will be the market potential?


The report first focuses on enhancing the basic knowledge of the entrepreneur about the main product, by elucidating details like product definition, its uses and applications, industry segmentation as well as an overall overview of the industry sector in India. The report then helps an entrepreneur identify the target customer group of its product. It further helps in making sound investment decision by listing and then elaborating on factors that will contribute to the growth of product consumption in India and also talks about the foreign trade of the product along with the list of top importing and top exporting countries. Report includes graphical representation and forecasts of key data discussed in the above mentioned segment. It further explicates the growth potential of the product.

The report includes other market data like key players in the Industry segment along with their contact information and recent developments. It includes crucial information like raw material requirements, list of machinery and manufacturing process for the plant. Core project financials like plant capacity, costs involved in setting up of project, working capital requirements, projected revenue and profit are further listed in the report.


Reasons for buying the report:

• This report helps you to identify a profitable project for investing or diversifying into by throwing light to crucial areas like industry size, demand of the product and reasons for investing in the product.

• This report provides vital information on the product like its definition, characteristics and segmentation.

• This report helps you market and place the product correctly by identifying the target customer group of the product.

• This report helps you understand the viability of the project by disclosing details like raw materials required, manufacturing process, project costs and snapshot of other project financials.

• The report provides forecasts of key parameters which helps to anticipate the industry performance and make sound business decision.

 

Our Approach:


• Our research reports broadly cover Indian markets, present analysis, outlook and forecast.

• The market forecasts are developed on the basis of secondary research and are cross-validated through interactions with the industry players. 

• We use reliable sources of information and databases.  And information from such sources is processed by us and included in the report.

 

Our Market Survey cum Detailed Techno Economic Feasibility Report Contains following information:

 

 

Ø  Introduction

·         Project Introduction

·         Project Objective and Strategy

·         Concise History of the Product

·         Properties

·         BIS (Bureau of Indian Standards) Provision & Specification

·         Uses & Applications

 

Ø  Market Study and Assessment

·         Current Indian Market Scenario

·         Present Market Demand and Supply

·         Estimated Future Market Demand and Forecast

·         Statistics of Import & Export

·         Names & Addresses of Existing Units (Present Players)

·         Market Opportunity

 

Ø  Raw Material

·         List of Raw Materials

·         Properties of Raw Materials

·         Prescribed Quality of Raw Materials

·         List of Suppliers and Manufacturers

 

Ø  Personnel (Manpower) Requirements

·         Requirement of Staff & Labor (Skilled and Unskilled) Managerial, Technical, Office Staff and Marketing Personnel

 

Ø  Plant and Machinery

·         List of Plant & Machinery

·         Miscellaneous Items

·         Appliances & Equipments

·         Laboratory Equipments & Accessories

·         Electrification

·         Electric Load & Water

·         Maintenance Cost

·         Sources of Plant & Machinery (Suppliers and Manufacturers)

 

Ø  Manufacturing Process and Formulations

·         Detailed Process of Manufacture with Formulation

·         Packaging Required

·         Process Flow Sheet Diagram

 

Ø  Infrastructure and Utilities

·         Project Location

·         Requirement of Land Area

·         Rates of the Land

·         Built Up Area

·         Construction Schedule

·         Plant Layout and Requirement of Utilities

 

Project at a Glance

Along with financial details as under:

 

  •     Assumptions for Profitability workings

  •    Plant Economics

  •    Production Schedule

  •    Land & Building

            Factory Land & Building

            Site Development Expenses

  •    Plant & Machinery

             Indigenous Machineries

            Other Machineries (Miscellaneous, Laboratory etc.)

  •    Other Fixed Assets

            Furniture & Fixtures

            Pre-operative and Preliminary Expenses

            Technical Knowhow

            Provision of Contingencies

  •   Working Capital Requirement Per Month

             Raw Material

            Packing Material

            Lab & ETP Chemical Cost

           Consumable Store

  •   Overheads Required Per Month And Per Annum

         Utilities & Overheads (Power, Water and Fuel Expenses etc.)

             Royalty and Other Charges

            Selling and Distribution Expenses

  •    Salary and Wages

  •    Turnover Per Annum

  •   Share Capital

            Equity Capital

            Preference Share Capital

 

  •    Annexure 1:: Cost of Project and Means of Finance

  •    Annexure 2::  Profitability and Net Cash Accruals

                Revenue/Income/Realisation

                Expenses/Cost of Products/Services/Items

                Gross Profit

                Financial Charges     

                Total Cost of Sales

                Net Profit After Taxes

                Net Cash Accruals

  •   Annexure 3 :: Assessment of Working Capital requirements

                Current Assets

                Gross Working. Capital

                Current Liabilities

                Net Working Capital

                Working Note for Calculation of Work-in-process

  •    Annexure 4 :: Sources and Disposition of Funds

  •    Annexure 5 :: Projected Balance Sheets

                ROI (Average of Fixed Assets)

                RONW (Average of Share Capital)

                ROI (Average of Total Assets)

  •    Annexure 6 :: Profitability ratios

                D.S.C.R

                Earnings Per Share (EPS)

               

             Debt Equity Ratio

        Annexure 7   :: Break-Even Analysis

                Variable Cost & Expenses

                Semi-Var./Semi-Fixed Exp.

                Profit Volume Ratio (PVR)

                Fixed Expenses / Cost 

                B.E.P

  •   Annexure 8 to 11:: Sensitivity Analysis-Price/Volume

            Resultant N.P.B.T

            Resultant D.S.C.R

   Resultant PV Ratio

   Resultant DER

  Resultant ROI

          Resultant BEP

  •    Annexure 12 :: Shareholding Pattern and Stake Status

        Equity Capital

        Preference Share Capital

  •   Annexure 13 :: Quantitative Details-Output/Sales/Stocks

        Determined Capacity P.A of Products/Services

        Achievable Efficiency/Yield % of Products/Services/Items 

        Net Usable Load/Capacity of Products/Services/Items   

       Expected Sales/ Revenue/ Income of Products/ Services/ Items   

  •    Annexure 14 :: Product wise domestic Sales Realisation

  •    Annexure 15 :: Total Raw Material Cost

  •    Annexure 16 :: Raw Material Cost per unit

  •    Annexure 17 :: Total Lab & ETP Chemical Cost

  •    Annexure 18  :: Consumables, Store etc.,

  •    Annexure 19  :: Packing Material Cost

  •    Annexure 20  :: Packing Material Cost Per Unit

  •    Annexure 21 :: Employees Expenses

  •    Annexure 22 :: Fuel Expenses

  •    Annexure 23 :: Power/Electricity Expenses

  •    Annexure 24 :: Royalty & Other Charges

  •    Annexure 25 :: Repairs & Maintenance Exp.

  •    Annexure 26 :: Other Mfg. Expenses

  •    Annexure 27 :: Administration Expenses

  •    Annexure 28 :: Selling Expenses

  •    Annexure 29 :: Depreciation Charges – as per Books (Total)

  •   Annexure 30   :: Depreciation Charges – as per Books (P & M)

  •   Annexure 31   :: Depreciation Charges - As per IT Act WDV (Total)

  •   Annexure 32   :: Depreciation Charges - As per IT Act WDV (P & M)

  •   Annexure 33   :: Interest and Repayment - Term Loans

  •   Annexure 34   :: Tax on Profits

  •   Annexure 35   ::Projected Pay-Back Period And IRR