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Essential Oils Handbook ( ) ( Best Seller ) ( ) ( ) ( )
Author H. Panda ISBN 818662371X
Code ENI48 Format Paperback
Price: Rs 975   975 US$ 100   100
Pages: 744 Published 2003
Publisher National Institute of Industrial Research
Usually Ships within 5 days

Essential oils are more widely used in modern products than one might expect usually extracted through distillation, they are used to fragrance bathing products, incense, perfumes and cosmetics, as well as in some types of household cleaner. In terms of alternative medicine, essential oils are most frequently used today in aromatherapy. Some essential oils are well known for their efficiency in treating minor ailments. There are huge numbers of useful plant extracts which can be used or aromatherapy. Essential oils can have physical and mental benefits. When essential oils make contact with the skin, they go deep beneath the pores and into the cell tissues where it is thought that they improve circulation and immunity. Other suggested benefits include relief from pain including headaches; antibacterial and antiseptic properties for treatment of minor cuts and wounds; relief from anxiety and depression and improving overall emotional state of a person. About 98% of the essential oils produced worldwide are produced for the cosmetic/perfume or food flavouring industries. In these industries, the therapeutic effect of the oil is not a consideration; and so, the oils are produced in a manner is that is totally unsuited for oils to be uses in aromatherapy. The total share in world export of essential oils and perfumery material it is only 0.4% thus, future hold great promise for India in the fast charging global economy as for as production and trade of natural raw material is concerned.
Some of the fundamentals of the book are development of essential oil crops in India, oil of lavender, oil of lavadin, oil of rosemary, kuromoji oil, laurel leaf oil, sassafras oil Brazilian, nutmeg oil and mace oil (myristica oil), oil of michelia fallay, oil of lysimachia foenum, oil of chlorophyll carotene paste needles and twigs, flavonoids of liquidambar, turpentine oil, essential oil in the kitchen, essential oil in therapeutics, analysis of essential oils, annatto oil, oil of piper bettle, senecio quinquelobus, milletia ovalifolia, oil of vitis vinifera, dill seed and herb, oil siyah zeera (carum bulbocastanum), oil of eugenia jambolana, rosha oil, Indian petitgrain oils, Indian mandarin oils, extraction of citrus oil, etc.
With the development of science and technology, essential oils are becoming popular due to its uses in the manufacturing of different products. This versatile book takes recourse to most pragmatic formulae on diversified essential oils. Overall the book contains formulae, processes which are immensely innovative and profoundly utilitarian for new entrepreneurs as well as motivate the existing units in quality improvement and cost reduction.  

1. Development of Essential Oil Crops in India
2. Wormwood Oil
3. Estragon Oil
4. Chamomile Oil
5. Costus Oil
6. Pippermint Oil
7. Pennyroyal Oil
8. Perilla Oil
9. Spearmint Oil
10. Oil of Lavender
11. Oil of Lavadin
12. Oil of Rosemary
13. Marjoram Oil
14. Thyme Oil
15. Sage Oil
16. Clary Sage Oil
17. Basil Oil
18. Origanum Oil
19. Patchouli Oil
20. Vervain Oil
21. Jasmine Absolute
22. Oil of Spike Lavender
(spike Oil)
23. Oil of Cantueso
24. Savory Oil
25. Oil of Alhucemon
26. Caraway Oil
27. Parsley Oil
28. Fennel Oil
29. Dill Oil
30. Cumin Oil
31. Celery Oil
32. Angelica Oil
33. Coriander Oil
34. Ajowan Oil
35. Anise Oil
36. Oil of Star Anise
37. Clove Oil
38. Bay Oil
39. Eucalyptus Oil
40. Pimenta Oil
41. Cascarilla Oil
42. Lemon Oil
43. Orange Oil
44. Lime Oil
45. Petitgrain Oil
46. Bergamot Oil
47. Mandarin Oil
48. Neroli Oil
49. Geranium Oil
50. Rose Oil
51. Cinnamon Oil
52. Ho Oil
53. Kuromoji Oil
54. Laurel leaf Oil
55. Sassafras Oil Brazilian
56. Nutmeg Oil and Mace Oil (Myristica Oil)
57. Cananga Oil
58. Sandalwood Oil
59. Hops Oil
60. Pepper Oil
61. Cubeb Oil
62. Calanga Oil
63. Ginger Oil
64. Cardamon Oil
65. Calamus Oil
66. Citronella Oil
67. Lemongrass Oil
68. Vetiver Oil
69. Juniper Berries Oil
70. Cedar Oil
71. Oil or Rue
72. Oil of Cajeput
73. Oil of ABIES Squamata Mast
74. Oil of Mangolia Biondii
75. Oil of Michelia Fallay
76. Oil of Lysimachia Foenum
77. Oil of Chlorophyll-Carotene Paste Needles and Twigs
78. Flavonoids of Liquidambar
79. Oil of Thymus Mongolicus
80. Oil of Citrus Reticulata
81. Oil of Valeriana Officinalis
82. Oil of Vitex Negundo
83. Oil of Citrus Junos
84. Oil of wood Turpentine
85. Oil of Pinus Sylvestries (cone)
86. Oil of Paulownia Flowers
87. Oil of Lauraceae
88. Oil of Cinnamomum Rigidissimum
89. Oil of Pro-Vitamin Massoniana (Needle)
90. Oil of Abies Chensiensis
91. Annatto Oil
92. Oil of Piper Bettle 
93. Senecio Quinquelobus 
94. Milletia Ovalifolia 
95. Oil of Vitis Vinifera
96. Dill Seed and Herb
97. Oil Siyah Zeera (Carum bulbocastanum)
98. Oil of Eugenia Jambolana 
99. Rosha Oil
100. Indian Petitgrain Oils
101. Indian Mandarin Oils
102. Extraction of Citrus Oil
103. Oil of Anethum Graveolens
104. Oil of Rosmarinus Officinalis 
105. Oil of Juniperus Chinensis L. Var. Pfitzeriana
106. Oil of Abies Alba 
107. Turpentine Oil
108. Essential Oil in the Kitchen
109. Essential Oil in Therapeutics
110. Analysis of Essential Oils
111. Manufacturers and Traders of Aroma Chemicals, Fragrances & Essential Oils

 

Ginger Oil

The volatile oil is obtained by steam distillation from the dried ground rhizome of Zingiber officinatee Roscoe (Fam. Zingiberaceae), native to Asia.

It is a light yellow-to-yellow liquid, having the aromatic, characteristic odour of ginger. The plant is cultivated in tropical and subtropical countries, India, China, Japan, Jamnien, Nigerian, Sierra Leone, Haiti, Formosa, and Australia.

The essential oil and oleoresin are used widely in the food industry, in compound oils for flavouring candy, baked products, liquors, condiments, sauces, and bouillon.

Ginger is available ground, cracked, or whole. As a flavouring it has a wide a range of uses. In China it is used for medical purposes.

India is the major producer of ginger (Z. officinale R.), producing as much as 50% of the total world production, estimated on a dry basis as 50,000 tonnes. Jamaica, Nigeria, Sierra. Leone and recently Japan and Australia are the other producing countries.

The word ginger is a widely diffused world, probably originally based on an Asian name.

Foreign names: Gingembre (Fr.), Ingwer (Ger.) Jenijbre (Sp.), Zenzero (lg.)

Fig. 63.1 Chromatogram of Ginger Oil

7. a-pinene, 10. camphene, 11. b-pinene, 14. phellandrene, 16. limonene, 19. cineol, 24. C8-aldehyde, 29. C9 aldehyde, 35. C10-aldehyde, 39. linalool, 40. linalyl acetate, 45. b-caryophyllene, 55. borneol, 57. citral-a, 73. geraniol, 97. eugenol

Physical and Chemical Constants

  Food Chem. Codex (USA) A.G. Mathew
Specific gravity at 250C 0.871-0.882 0.871 (300C)
Refractive index at 200C 1.4880-1:4940 1.4863 (300C)
Optical rotation at 250C -280 to -450 -400 40 (300C)

Chemical Components

a-pinene, camphene, phellendrene, mycene, cineol, methythe-ptenone, borneol, linalool, citra, C10 and Ca-aldehydes, a-and b-zingib, one, a-curcumene, farnesene, sesquiterpene alcohol.

The pungent principles of giner are gingerol and shogaol.

T. Kami, M. Nakayama and S. Hayashi** have studied the low boiling constituents from the rhizome of Zingiber officinabe Roscoe by gas chromatography.

The identification of peaks was carried out by camparing the retention time with authentic sample. In order to obtain further support for above assignment, 2,4-dinitrophenyl hydrazone, 3,5-dintrobenzoat, mercuric complex and hydroxamic acid derivatives were prepared, and they were analyzed directly or after being regenerated by TLC. GLC and combined GLC-MS.

Cardamom Oil

The volatile oil is obtained by steam distillation from the seed of the perennial herb, Elettaria cardamomum Moton (Fam. Zingiberaceae). It is a colourless or very pale yellow liquid with the aromatic, penetrating and somewhat camphoraceous odour of cardamom, and a pungent, strongly aromatic taste.

The main producing area of cardamom is India, although smaller crops are produced in Ceylon, Laos and Guatemala and more recently in EI Salvador. The oil is used mostly in the flavouring of meat and bakery products. A small portion is also used in perfumery, pharmaceuticals and liqueurs.

Foreign names: Cardamome (Fr.) Kardamom (Ger.), Cardamomo (Sp.), Cardamomo (It.)

Physical and Chemical Constants

  Food Chem. Codex (USA) Constantes Analytiques des. Huiless Essentielles
Specific gravity at 250C 0.917-0.947 0.919-0.936 (200C)
Refractive index at 200C 1.4630-1.4660 1.4620-1.4680
Optical rotation at 250C -1.220 to +440 -2200 to 1.410
Solubility 1:5 in 70% EtOH  
Acid value   [3[/TD][/TR]
Ester value   92 to 150

Chemical Components

The principal components of the essential oil are cineol (26 to 40%), a-terpinyl acetate (28 to 34%) limonene (2 to 14%) and sabinene (3 to 5%) with numerous other minor components such as linalool, a-terpineol, linalyl acetate, geraniol, nerol, methyl heptanone and borneol.

Fig. 64.1 Chromatogram of Cardamom Oil

5. a-pinene, 8. b-pinene, 10. phellandrene, 12. limonene, 13. cineol, 16. p-cymene, 29. linalool, 31. linalyl acetate, 38. g-terpineol, 46. a-terpineol, 47. terpinyl acetate, 49. neryl acetate, 52. geraryl acetate, 58. geraniol.

Calamus Oil

The volatile oil is obtained by steam distillation from the dried rhizomes of Acorus calamus Linne (Fam. Araceae). It is a yellow-brownish liquid, having a warm, camphor-like odour and a sharp, burning taste.

The plant is a herbaceous perennial plant, grown in Europe. Asia, primarily in India and North America with European plants yielding the best quality of oil.

A higher yield can be obtained from the Japanese plant, but the oil has a harsher and less pleasant odour than the European oil.

The rhizomes are used in medicine.

The oil is used both in flavour and perfumery. It is no longer permitted for use in food under U.S. law. (1968).

Foreign names: Calamus (Fr.) Kalmus (Ger.) Calamo (Sp.) Calamo (It.)

Physical and Chemical Constants

Fig. 65.1 Mass Spectrum of Terpinyl Acetate

  E.O.A No. 101 (USA)
Specific gravity at 250C 0.940-0.980
Refractive index at 200C 1.5010-1.5160 (European-type)1.5500-1.5525 (Indian-type)
Optical rotation at 250C -1.50 to 1.350 (European-type)
Solubility Soluble in 5 vol. of 90% EtOH,sometime turbidity.
Acid value Not more than 4 for both type.
Ester value 3 to 20 for both type.

Fig. 65.2 Chromatogram of Calamus Oil

6. a-pinene, 7. camphene, 8. b-pinene, 11. cineol, 14. p-cymene, 23. camphor, 26. linalool, 31. terpineol-4, 32. b-caryophyllene, 46. a-terpineol, 78. methyl eugenol, 91. methyl isoeugenol (cis), 97. eugenol, 101. methyl isoeugenol (trans)? 105. isoeugenol, 122. b-asarone, 140. asarone

Citronella Oil

The volatile oil is obtained by steam distillation from the freshly cut or partially dried herb of Cymbopogan winterlanus Jowitt (Fam. Gramineae), Mahapengiri, (Java citronella) or Cymbopogan nardus Rendle, Lenabatu, (Ceyton Citronella).

The Java citronella oil is a clear, mobile, light yellow to brownish liquid, having a pronounced aldehyde odour. The Ceylon oils is a pale yellow to yellowish brown liquid, having a characteristic-like odour. The Java type of citronella oil is one of the most important essential oils, and is a chief source for the isolation of citronellal, and geraniol. It is commericially produced mainly in China (Hainan island), Formosa, Guatemala, Honduras, Java and Malaya. The oil is higher priced and used in perfumery, toiletry, and also as a raw material for geraniol.

The Ceylon oil is lower priced and consumed in lower grades of soap, spray, desinfecteants, polishes, etc.

Foreign names: Citronelle (Fr.) Citronel (Ger.), (Sp.), Citronella (It.)

Physical and Chemical Constants

[p align=center]E.O.A (USA) No. 14

 

  Citronellia Oil, Java Citronellia Oil, Ceylon
Specific gravity at 250C 0.877-0.893 0.898-0190
  Refractive index at 200C 1.4660-1.4730 1.4790-1.4850
Optical rotation at 250C -00 300 to -60 -90 to 180
Solubility 1:2 in 80% EtOH 1:1-2 in 80% EtOH
Aldehyde content(calcultate as citronellal) Not less than 35% 7% to 15%
Total alcohol Not less than 85% 55% to 65%

Fig. 66.1 Chromatogram of Cironella Oil

6. a-pinene, 9. myrcene, 11. limonene, 15. p-cymene, 24. citronellal, 30. linalool, 32. linalyl acetate, 44. citronellyl acetate, 48. borneol, 51. carvone? 54. geranyl acetate, 55. citronellel, 58. nerol, 60. geraniol, 75. eugenol, 84. isoeugenol.

Chemical Components

The Javanese/Formaran oils contain the following important constituents:

Citronellal  32-45%

Geraniol  12-18%

Citronellol  11-15%

Geranyl acetate  3-8%

Citronellyl acetate  2-4%

Other seaquiterpencs: a-cetane, cubehene, calaminene, bourbonene, bisaotene, various compounds: eugenol, methyl eugenol, isoplegol, nerol, linalool, citral, methyl heptenone myrcene, a-pinene.

Lemongrass Oil

The volatile oil is obtained by steam distillation from the freshly cut or partially, dried herb of Cymbopogan citratus DC (West Indian Oil) or Cymbopogan flexuosus (Nees.) Stapf. (East Indian Oil). (Fam. Gramineae).

The oil of East Indian lemongrass is a dark-yellow to reddish-brown liquid, having a characteristic, sharp, pungent, lemon-like odour. The plant grows in Eastern India, Cambodia, Singapore, and Ceylon. The oil is the most important essential oil for the source of citral, which is a starting material for the preparation of ionone. The oil is also used in low cost perfumes, for soap and other laundry products.

Foreign names: Lemongrass (Fr.) Lemongrass (Gr.) Lemongrass (Sp.), Lemongrass (It.)

Fig. 67.1 Mass Spectrum of Citral a (Geranial)

Fig. 67.2 Chromatogram of Lemongrass Oil

3. myrcene, 7. limonene, 16. C9-aldehyde, 21. citronellal, 22. C10-aldehyde, 26. linalool, 38. citral-b, 41. citral, 44. geranyl acetate, 45. citronellol, 47. nerol, 51. geraniol.

Physical and Chemical Constants

[p align=center]E.O.A (USA) No.7

 

  East Indian Oil West Indian Oil
Specific gravity at 250C 0.894 0.904 0.869-0.894
Refractive at 250C 1.4830-1.4890 1.4830-1.4890 (200C)
Optical rotation at 250C -30 to + 10 -30 to + 10
Solubility at 250C Soluble in 2 to 3 Yields cloudy solutions in 70, 80
  vol. of 70% EtOH 90 and 95% EtOH

The major component is citral (at least 75%).

Other components are methyl heptenone, limonene, dipentene, geraniol, linalool, citronellol, isocitral and decanal.

In the spectrum recorded of sample of oil from Guatemala (Spectrum 67.1) the bands due to citral predominant and can be easily identified (Table 67.1). The band at 1720 cm-1 is attributed to the C-O stretching vibration of the methyl heptenone.

Myrcene is detected by the weak band at 1599 cm-1 and the intensity increase at 990 cm-1 (citral band). Bands at 3090 and 895 cm-1 are common with limonene, also a component of this essential oil but are not convenient for identification.

The assigment of the broad band at 3490 cm-1 is difficult. The alcohol given in the literature as components of this oil is geraniol and linalool but their most characteristic bands are not revealed in the spectrum. In a sample of spoiled citral, bands at 3490 cm-1 and 700 cm-1 are shown, the latter also being found in the studied lemongrass oil. This fact may indicate that these bands were caused by oxida-tion.

Table 67.1 Oil of Lemongrass

cm-1 Component
3490 alcohols or oxidation products
3340 citral
3090 limonene + myrcene
3030 citral
2970 citral
2924 citral
2890 citral
2860 citral
2763 citral
2730 citral
2240 citral
1720 methyl heptenone

Spec. 67.1 Lemongrass Oil, Guatemala

Vetiver Oil

The oil is obtained by steam distillation of the washed, sun dried root and rhizome of the herbaceous plant Vetiveria zizanoides Staps (Fam. Gramineae) which grows wild or is cultivated in Southern India, Indonesia, Ceylon, Philippines, East Africa, and Central America. Reunion Island, Java, Haiti, and southern India are the most important places of cultivation.

The oil is a viscous, light brown to dark brown liquid having a characteristic sweet, earthy, woody odour.

Vetiver oil is one of the most valuable and important essential oils and is extensively used as a raw material in perfumery. Foreign names: Vetiver (Fr.) Vetiver (Ger.) Vertiver (Sp.), Vetiver (It).

Physical and Chemical Constants

  Constantes Analytiques des Vetiver Hourbon Huiles Essentiellosb Vetiver Java
Specific gravity at 200C 0.986-1.011 0.985-to 1.5280
Refractive index at 200C 1.5210-1.5300 1.5210- to 1.5280
Optical rotation at 200C + 140 100 to + 250 + 170 300 to + 460
Solubility 1:1-2 in 80% EtOH Generally insoluble in 80% to 85% EtOH, soluble in 0.5 to 2 vol. of 90% EtOH
Acid value 4.5 to 36 10 to 30
Ester value 120 to 145 117 to 147

Chemical Components

The main constituents are b-vetivone, a-vetivone, vetivenol, tricyclovetivenol, vetivene, tricyclovetvene, vetivetryl esters, acids, and benzoic acid.

Most of the infrared bands are probably due to vetiverol Bands due to a and b-vetivone and a and b-isovetivene3a can also be recognised in the spectra of the samples studied.

The broad absorption at 3400 cm-1 and the band at 1030 cm-1 allow the evaluation of alcohols. In this case, the 1030 cm-1 band is characteristic of vetiverol.

The bands at 1715 to 1720 cm-1 due to carbonyl compounds may be orginated by esters. The bands at 1662 and 1620 cm-1 are due to vetivone. Other components of vetiver oil also absorb in the 1640 to 1670 cm-1 region.

Fig. 68.1 Chromatogram of Vetiver Oil

4. a-pinene, 8. limonene, 11. citronellal, 13. C11-aldehyde, 17. linalyl acetate, 31. b-terpineol 51. geraniol 77. neryl acetate 77. neryl acetate 90. eugenol 122. coumarin

Spec. 68.1 Oil of Vetiver, Bourbon I

Spec. 69.2 Oil of Vetiver, Bourbon II

Spec. 69.3 Oil of Vetiver, Bourbon III

 

 

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


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Ø  Introduction

·         Project Introduction

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·         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

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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

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           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