Handbook on Manufacture of Indian Kitchen Spices (Masala Powder) with Formulations, Processes and Machinery Details (4th Revised Edition) ( ) ( ) ( ) ( ) ( Out Of Stock )
Author NPCS Board of Food Technologists ISBN 9788193733967
Code ENI307 Format Paperback
Price: Rs 0   0 US$ 0   0
Pages: 344 Published 2020
Publisher Niir Project Consultancy Services
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Handbook on Manufacture of Indian Kitchen Spices (Masala Powder) with Formulations, Processes and Machinery Details (4th Revised Edition) (Chaat Masala, Sambar Masala, Pav Bhaji Masala, Garam Masala, Goda Masala, Pani Puri Masala, Kitchen King Masala, Thandai Masala Powder, Meat Masala, Rasam Powder, Kesari Milk Masala, Punjabi Chole Masala, Shahi Biryani Masala, Tea Masala Powder, Jaljeera Masala, Tandoori Masala, Fish Curry Masala, Chicken Masala, Pickle Masala, Curry Powder) Spices or Masala as it is called in Hindi, may be called the “heartbeat” of an Indian kitchen. The secret ingredient that makes Indian food truly Indian is the generous use of signature spices. From ancient times of the maharaja’s, spices have added unforgettable flavours and life to Indian cuisine. Indian spices offer significant health benefits and contribute towards an individual's healthy life. There are a large number of various spices, used along with food such as Chilli (Mirchi), Turmeric (Haldi), Coriander (Dhania), Cumin (Jeera), Mustard (Rai), Fenugreek (Methi), Sesame (Til), Cardamon, Peppercorns (Kali Mirchi), Clove, Fennel (Saunf), Nutmeg and Mace etc. In modern times, international trade in spices and condiments have increased dramatically which could be attributed to several factors including rapid advances in transportation, permitting easy accessibility to world markets, growing demand from industrial food manufacturers of wide ranging convenience foods. As the demand for Indian spices is increasing day by day, Indian manufacturers are producing spices of high quality. The book presents the fundamental concepts of Spices (Masala Powder) Indian Kitchen Spices product mix in a manner that new entrepreneurs can understand easily. It covers Formulation for spices i.e., Chaat Masala, Chana Masala, Sambar Masala, Pav Bhaji Masala, Garam Masala, Goda Masala, Pani Puri Masala, Kitchen King Masala, Thandai Masala Powder, Meat Masala, Rasam Powder, Kesari Milk Masala, Punjabi Chole Masala, Shahi Biryani Masala, Tea Masala Powder, Jaljeera Masala, Tandoori Masala, Fish Curry Masala, Chicken Masala, Pickle Masala, Curry Masala. This book contains manufacturing process, Packaging and Labelling of Spices. The highlighting segments of this book are Spices Nutritional value, Special Qualities and Specifications, Cryogenic Grinding Technology, Food Safety & Quality, BIS Specifications, Quality Control, Market, Sample Production Plant Layout and Photograph of Machinery with Supplier’s Contact Details. It also covers Good manufacturing practices in Food Industry, Case Study for Everest and MDH Masala and Top Spice Brands of India. This book is aimed for those who are interested in Spices business, can find the complete information about Manufacture of Indian Kitchen Spices (Masala Powder). It will be very informative and useful to consultants, new entrepreneurs, startups, technocrats, research scholars, libraries and existing units. Tags #ChaatMasala #SambarMasala #PavBhaji #GaramMasala #GodaMasala #PaniPuriMasala #KitchenKingMasala #ThandaiMasalaPowder #MeatMasala #RasamPowder #KesariMilkMasala #PunjabiCholeMasala #ShahiBiryaniMasala, #TeaMasalaPowder #JaljeeraMasala #TandooriMasala #FishCurryMasala #ChickenMasala #PickleMasala #CurryPowder #TurmericPowder #RedChilliPowder #DhaniyaPowder #GaramMasala #SabjiMasala #PopcornMasala #Kitchenspices #Kitchen #spices #organicspices #organic #cooking #MasalaPowder #GaramMasala #ChaatMasala #SambarMasala #PavBhajiMasala #Chillipowder #spicesprocessing #SpicesIndustry #StartupProject #startyourbusiness #startupidea #entrepreneur #projectreport #DetailedProjectReport #businessconsultant #businessfeasibilityreport #BusinessPlan #spicesbusiness #masala #spices #Indianspices #masala #marketopportunities #indianfood #NPCS





Licenses and Marketing Strategies

Wholesale Resources and Pricing

Places to Sell and Business Account

Basic Business Requirements

How to Increase Revenue as a Spice Entrepreneur

(i) Expand Product Line

(ii) Internet Marketing

(iii) PR & Thought Leadership

Successful Business Plans for Spices Businesses

(i) Check out the Competition

(ii) Finding a Non-Competitive Business Mentor

(iii) Acquisitions vs. Startups

(iv) Consider Franchising

List of Subsidy and Schemes

(i) Subsidy for Sending Spices Samples Abroad

(ii) Subsidy for Printing Promotional Literature/ Video/ Brochures

(iii) Subsidy for Promotion of Indian Spice Brand Abroad

(iv) Subsidy for Spices Processing in North- Eastern Region

(v) Subsidy for Participating in International Trade Fairs and Meetings

(vi) Home Based Spice Business – Manufacturing Process

(i) Market Opportunity

 (ii) Different Products

(iii) Registration & License




Basic Uses for Spices

List of Major Indian Spices

Uses & Application of Spices Masala

Spice Blends

Adherence to High Spice Quality Standards

Properties of Spices

Major Compounds in Spices



Chilli (Mirch) Powder

Turmeric (Haldi) Powder

Coriander (Dhania) Powder

Cumin (Jeera)

Mustard (Rai)

Fenugreek (Methi)

Sesame (Til)


Peppercorns (Kali Mirchi)


Fennel (Saunf)

Nutmeg and Mace



Anise Seed


Bay leaf (Laurus Nobilis)

Black Pepper

Capparis Spinosa

Caraway Seed


Cayenne Peppers (Capsicum Annuum var.


Cinnamon Spice (Cinnamonum Verum)

Cloves (Sygizium Aromaticum), Ground

Coriander Seeds (Coriander Sativum)

Cumin Seeds (Cuminum Cyminum)

Fennel Seed (Foeniculum Vulgare)

Fenugreeks (Trigonella Foenum-Graecum)

Benefits of Including Spices in Our Diet Culinary Uses of Spices



Specification of Spice-Exporting Nations

(i) The Indian Standards Institution

(ii) Directorate of Marketing and Inspection, Administering Quality Control and Preshipment Inspection

(iii) Grade Specifications for Sarawak Pepper in Malaysia

(iv) Grading of Nutmeg in Grenada and Indonesia

(v) Specification of Paprika in Hungary and Spain

(vi) Specifications of Other Exporting Nations Spice Quality

A. Insect Infestation

(i) Harmful Insects

(ii) Fumigation for Insects

(iii) Other Ways of Exterminating Insects

B. Microorganisms

(i) Types of Microbes

(ii) Molds and Aflatoxin

C. Sterilizing or Pasteurizing Methods

(i) Ethylene Oxide Gas Method

(ii) Irradiation

(iii) Steam Sterilization

D. Chemical Properties

(i) Pungency Standards

(ii) Flavor/Aroma

(iii) Color









For Grinding the Spices Following Machines are used

List of Machinery Required Process Flow Diagram




Market Opportunities


Role of Carbon Di-oxide in Spice Processing Industry

Fine Grinding Using Cryogenic Grinding Technology

Fine Powders with a Big Impact



Manufacture of Indian Kitchen Spices Product Mix

Chaat Masala

Chana Masala

Sambar Masala

Pav Bhaji Masala

Garam Masala

Goda Masala

Pani Puri Masala

Kitchen King Masala

Thandai Masala Powder

Meat Masala

Rasam Powder

Kesari Milk Masala

Punjabi Chole Masala

Shahi Biryani Masala

Tea Masala Powder

Jaljeera Masala

Tandoori Masala

Fish Curry Masala

Chicken Masala

Pickle Masala

Curry Masala



General Principles of Food Safety

(i) General Principles to be followed in Administration of Act

(ii) Hygiene and Health Requirements

(iii) Communicable Diseases and Injuries

(iv) General Food Hygiene Training

(v) Safety during Packaging and Labelling of Foods Restrictions of Advertisement and Prohibition as to Unfair Trade Practices



Quality Assurance in Raw Material Supply

Quality Assurance and Control in the Processing Plant

(i) Appearance and Presence of Contaminants

(ii) Odour and Flavour

(iii) Moisture Content

(iv) Control of Processing

(i) Washing

(ii) Other Cleaning Methods

(iii) Drying

(iv) Grinding

(v) Packaging and Storage of Finished Products

1. Acidity Measurement

2. Chlorine Measurement

3. Fill-Weight Measurement

4. Glass Container Measurement

5. Weight of Containers

6. Capacity of Containers

7. Headspace

8. Vacuum

9. Dimensions of Containers

10. Faults in Glass

11. Label Measurement and Quality Checks

12. Label Faults may be divided into Major and Minor Faults

13. Loaf Volume Measurement

14. Moisture Content Measurement

15. Moisture Content Measurement: Spices

16. Solids Content Measurement

17. Packaging Film Measurement

18. PH Measurement

19. Plastic Container Measurement

20. Salt Measurement

21. Sieving Tests (Flours and Spices)

22. Filth Test

23. Sodium Benzoate Measurement

24. Sodium Metabisulphite Measurement

25. Starch Gelatinization Measurement (Modified ‘Falling Number’ Method)



Spoilage Factors

(i) Moisture Content

(ii) Loss of Aroma/Flavour Discolouration

(i) Insect Infestation

(ii) Microbial Contamination

(iii) Spices Packaging Requirement

Packaging Material Requirement

Packaging Method and Materials for Spices Types of Packing

(i) Bulk Packaging

(ii) Institutional Packages

(iii) Consumer Packages

 (iv) Composite Containers and Plastic Pouches for Whole Spices & Powders

(v) Spices Packed in Pouch-in-Carton Marking of Masala Packets Special Conditions for Grant of Certificate of Authorization








Mothers Recipe








The Indian Spices Industry

Adherence to High Spice Quality Standards

India’s Spice Parks

Product Range in Indian Market












(i) Ground Single Spices

(ii) Blended Spices Market



Food Industry Standards GMP Practices for Food

(i) Design and Facilities

(ii) Premises and Rooms

(iii) Internal Structures & Fittings

(iv) Equipment

(v) Containers for Waste and Inedible Substances Facilities

(i) Water Supply

(ii) Drainage and Waste Disposal

(iii) Cleaning

(iv) Personnel Hygiene Facilities and Toilets

(v) Temperature Control

(vi) Air Quality and Ventilation

(vii) Lighting

(viii) Power Back up

(ix) Storage Control of Operation

(i) Time and Temperature Control

(ii) Control of Other Specific Process Steps

(iii) Specifications Microbiological Cross Contamination Physical and Chemical Contamination Incoming Materials Requirements Packaging Water

(i) Water, Ice and Steam in Contact with Food

(ii) Water, Ice and Steam not in Contact with Food

(iii) Water pipes & Storage Tanks

(iv) Management and Supervision Documentation and Records Product Recall & Traceability Storage Maintenance and Sanitation

 (i) Pest Control

(ii) Waste Management

(iii) Personal Hygiene

Quality Control


Product Information and Consumer Awareness

Competence & Training

Temporary/Mobile Premises, Vending Machines



Determination of Moisture (Karl Fischer Method)



Direct Titration Method

Back Titration

Black Pepper

Determination of Bulk Density (Mass /litre)


Determination of Light Berries


Determination of Piperine Content


Apparatus and Reagents

Apparatus and Reagents

An Alternative Method for Determination of

Piperine Content by GC Method Reagents

Gas Chromatography

The GC Analysis

Program Conditions

Saffron (Filaments and Powder)

Identification Test

Determination of Extraneous Matter




Determination of Picrocrocine, Safranal and




Expression of Results

Determination of Total Nitrogen

Microscopic Examination of Spices Procedure

Detection of Argemone Seeds in Mustard Procedure

Detection of Mineral Oil in Black Pepper Procedure

Detection of Papaya seeds in Black Pepper Principle Procedure

Detection of Turmeric in Chillies and Coriander Principle



Method for Capsaicin Content in Chilli Powder

Capsaicinoids in Capsicums and Their Extractives by Liquid Chromatographic Method (AOAC 995.03)





LC Determination Calculation

a) UV Detection

(b) Fluorescence Detection Method for Measuring Color Value in Chilies

Apparatus and Reagents





Important Flavour Compounds in Spices

Important Flavour Compounds in a Few Culinary

Herbal Spices

Calorific Value of Spices

Spices in Health-Giving and Anti-Disease Role



Need of Plant Layout

Workplace Types












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


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


• 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


(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


(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.


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


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




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 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


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


(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


(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


(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.


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


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.


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



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


• 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


• Climatic conditions during storage, transportation and


• 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


• 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.


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


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


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


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


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


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



Handbook on Spices Author : NIIR Board
ID : ENI20, ISBN No. : 8178330946
Format : Paperback

975,    100
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Cultivation of Tropical, Subtropical, Vegetables, Spices, Medicinal and Aromatic Plants Author : NIIR Board
ID : ENI119, ISBN No. : 8186623876
Format : Paperback

1075,    29
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The Complete Book on Spices & Condiments (with Cultivation, Processing & Uses) 2nd Revised Edition Author : NIIR Board of Consultants & Engineers
ID : ENI169, ISBN No. : 9788178330389
Format : Paperback

2275,    61
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Handbook on Spices and Condiments (Cultivation, Processing and Extraction) Author : H. Panda
ID : ENI232, ISBN No. : 9788178331324
Format : Paperback

1575,    43
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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.

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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:

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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


                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


                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 


  •   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