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Food Packaging Technology Handbook (3rd Revised Edition) ( New Arrival ) ( ) ( ) ( ) ( )
Author NIIR Board of Consultants Engineers ISBN 9788193733981
Code ENI93 Format Paperback
Price: Rs 1895   1895 US$ 200   200
Pages: 528 Published 2020
Publisher Niir Project Consultancy Services
Usually Ships within 5 days

Food Packaging Technology Handbook (3rd Revised Edition) (Biodegradable Films, Materials , Polymers, Aseptic Packaging, Labels and Labelling, Packaging of Cashew Nuts, Dairy Products, Milk, Fish, Meat, Shrimps, Canning of Vegetables, Fruits with details of Machinery and Equipments)

 

Food packaging technology is primarily concerned with packaging activities regarding protection of food products from biological, physical or chemical agents. With the growth of modern civilization, people are getting more concerned with hygiene and quality of the food.

The packaging industry’s growth has led to greater specialization and sophistication from the point of view of health and environment friendliness of packing material. The demand on the packaging industry is challenging, given the increasing environmental awareness among communities. The food packaging industry is growing at the rate of 22 to 25 per cent per annum. In near future it is going to be a booming industry.

Packaging has played a critical role as a differentiator in promoting brands, especially for packaged food products. With the increase in urbanization and emergence of supermarkets and hypermarkets, differentiating food products through the aesthetic appeal of packaging has become important for food manufacturers. Furthermore, consumers are increasingly paying more attention to the ingredients and contents of the package. This provides an opportunity for the food packaging technology & equipment manufacturers as food manufacturers need to differentiate their products by conveying the benefits of packaging technology on the labels and packets, such as shelf life, the time required for preparing the food, and nutritional contents to the consumers.

Biodegradable packaging is produced using biopolymers, which are molecules often found in living organisms, like cellulose and proteins. This means they can be safely consumed, degrade quickly, and often be created from waste plant products. The main applications of bio-based and biodegradable plastics are currently in (food) packaging, food service ware, (shopping) bags, fibres/nonwovens and agricultural applications. Bio-based drop-in plastics such as bio-PE and bio-PET are identical to fossil-based counterparts and can be used in exactly the same applications.

                The more recently developed bio-based plastics (bio-PE and bio-PET) are also mainly used in food packaging. The increasing awareness of the environmental impact of packaging products and a willingness to replace packaging materials by alternatives with e.g. a lower carbon footprint or made from renewable resources are the main driver for development and the use of these materials.

This book gives comprehensive account of food packaging, which is the most important part to preserve the food for a long time. The present volume has been written primarily for the benefit of new entrepreneurs, technologists, technical libraries and for those who want to diversify in the field of food industry.

CONTENTS

1. Introduction

Containment

Protection/Preservation

Communication

Utility

Packaging Systems

Primary Packaging

Secondary Packaging

Tertiary Package

Unit Load

Consumer/Industrial Packaging

Biodegradable Packaging

Development of Bioplastic

Biopolymers

Starch Based Plastics (Biodegradable)

Bio-based and Biodegradable Plastics from

Genetically Modified Organisms

 

2. Biodegradable films for Food Packaging

and Application of Nanotechnology in

Biodegradable Food Packaging

Biodegradable Polymer Films for Food Packaging

Biodegradable Polymers from Biomass Products

Starch

Cellulose

Other Materials

Pectin

Chitin and Chitosan

Proteins

Advantage and Limitations of Biodegradable

Polymer

Nanotechnology in Biodegradable Polymer

 

3. Biodegradable Materials for Food Packaging

Applications

Materials

Aliphatic Polyesters

Manufacturing Process

Manufacturing Filament Yarn

Polymerization

Drying

Melt Spinning

Drawing the Fiber

Winding

Manufacturing Staple Fiber

Drawing Tow

Crimping

Setting

Cutting

Polylactide Aliphatic Copolymer (CPLA)

Polycaprolactone (PCL)

Synthesis and Physicochemical Properties of

PCL

Poly (Lactic Acid) (PLA)

PLA Processing

Extrusion

Injection Molding

Injection Stretch Blow Molding

Cast Film and Sheet

Thermoforming

Polyurethane Foams

Processing Technology

Fillers for Bio based Packaging Materials

Cellulose Fiber

Wood Fiber

Technical Requirements

Types of Degradable Plastic

Oxo-Biodegradable Plastic

Fossil Resources

Hydro-Biodegradable Plastics

 

4. Biodegradable Polymers in Food Packaging

Polymers

Biopolymers

Origin and Description of Biobased Polymers

Starch

Production Process

Polylactic Acid

Poly (hydroxyalkanoates) (PHAs)

PHAs Production

Polycaprolactone (PCL)

Cellulose and Derivatives

 

5. Packaging Materials for Processed Foods

Metal Cans

Materials Used in Can Manufacture

The Steel Base

Thickness of Steel Base

Mechanical Properties

Basic Types of Metal Plate

Surface Finish

The Tin Coating

Marking of Differentially-Coated Plate

K Grade Tinplate

Grading of Tinplate

General

Tin-Free-Steel (TFS) Sheets

Tinplate and Its Application

Aluminium Cans

Manufacture of Three-piece Cans

Side Seam Welding

Types of Side Seam Welders

Other Types of Side Seams

Can Ends

Manufacture of Ends

Flanging, Beading and Double Seaming

Lacquers and Their Application

Plastic Lamination

The Future for Can Coatings

Discolouration in Lacquered Cans

Lacquer Performance

The Cans

The Two-Piece Can

DRD Cans

D&I or DWI Cans

Container Innovations

Corrosion of Tinplate

Corrosion in Lacquered Cans

Permissible Limits of Tin

Limits for Lead

Can Sizes

Inspection and Tear-down Examination of

Double Seam

On the Seam

After Tear Down

Critical Parameters

Optical Measurements

Performance Testing

Selection of Tin Coating Depending on the

Corrosivity of Packs

Specifications for the Metal Cans

Glass Containers

Composition of Glass

Improvements in Glass Manufacture

Hot and Cold End Treatment of Surface

Coating

Lightweight Containers

Glass Container Characteristics

Basic Parts of a Glass Container

Glass Neck Ring Finish

Closures for Glass Containers

Parts of Glass Closures

Vacuum Closures for Glass Containers

(i) Pry-off (side-seal) Cap

(ii) Lug-type or Twist Cap (Non-Baby Food Type)

(iii) Lug Type Caps for Baby Foods

(iv) PT (Press-on, twist-off cap)

Sealing of Glass Containers

Crown Corks

Procedure for Determining Capper Efficiency

Evaluation of Glass Container Closures

Pry-off (side seal) Type Caps

Lug Type Caps

Vacuum Measurements

PT (Press-on, twist-off) Cap

Cocked-up Cap and Dud Detections

Sampling Plan and Inspection

Tamper-Evidence of Processed Containers

Plastic Packaging Material

General Properties

Polyethylene (PE)

Polypropylene (PP)

Polyethylene Terephthlate (Polyester) (PET)

Polyamide (PA) or Nylon

Polyvinylchloride (PVC)

Polyvinylidene Chloride (PVDC)

Polystyrene (PS)

Polycarbonate

Ethylvinylalcohol (EVOH)

Polyvinyl Alcohol (PVA)

Regenerated Cellulose (Cellophane)

Cellulose Acetate (CA)

Paper, Paperboard and Foil

Pack Requirements

Water Vapour Transmission (WVTR) of Plastics

Oxygen Absorption

Fabrication of Flexible and Rigid Plastic

Packages

Container Fabrication

PP/Foil/PP Laminated Tray

Co-extrusion

Closures for Hot-Fill or Retortable Plastic

Containers

Cartons for Liquids

Packaging Requirements for Distribution

Off-flavours in Packed Food

Can and Can Coatings

Plastic Packaging

Economic Considerations

 

6. Packaging Trend of Carbonated and “Still”

Beverages

Introduction

Carbonated Beverages

Basic Manufacturing/Packaging Technology

Glass Bottles

Plastic Bottles

Bottling System

Bottle Filling

Bottle Crowning or Bottle Capping

Aluminium Cans

Non-Carbonated Beverages / “Still” Drinks

Aseptic Packaging System (Tetrapak)

Plastic Bottles

Plastic Closures

Purpose of Hot Filling

Flexible Pouches

Retortable Pouches

Bag-In-Box System

(a) Bags

(b) Containers

(c) Fillers

 

 

 

7. Aseptic Packaging of Foodstuffs

Introduction

The Product and Performance Range

The Functionality of Steam Aseptic Machines

Sterilization of Packaging Material

Forming the Cups

Positioning Stations

Sterile Zone

The Machine Technology

Drive and Control Engineering

Dosing Techniques

Labelling

Guidelines on Aseptic Packaging

Aseptic Packaging and Low-Germ Packaging

Aseptic Packaging

Low-Germ and Recontamination - Free

Packaging

 

8. Modified Atmosphere Packaging

Gases Used in Map

Techniques of Map

Gas Flushing

Compensated Vaccuum

Different Modified Atmospheres

High Oxygen Atmosphere Packaging

Low Oxygen Atmosphere Packaging

Vaccuum Packaging

Active Packaging or Functional Packaging or

Interactive Packaging

Packaging Materials

 

9. Labels and Labelling

Definition

Purpose of Labels

Identification

Information

Decoration

Types of Labels

Plain Paper Labels

Pre-gummed Paper Labels

Thermoplastic Paper Labels

Pressure-sensitive Paper Labels

Plain Paper Labels

Pre-gummed Paper Labels

Thermoplastic Labels

Pressure Sensitive Labels or Self-Adhesive Labels

Swing Labels — Tie on Tags

Printing of Labels

Alternative Markings

Surface Treatment

Materials Used for Labels

Papers

Foil and Laminates

Plastics

Adhesives

Labelling Machinery

Regulations

Labels for Freight Containers

Information

Position

Language

Pictorial Markings for Handling Instruction

IS

Recent Trends

 

10. Packaging of Milk

Packaging of Milk and Milk Products

Liquid Milk

Concentrated Milks

Milk Powder

Ice Creams

Butter

Ghee

Cheese

Indigenous Milk Products

 

11. Trends for Cheese and Other Dairy Products

Packaging

Milk Powder-Bulk

Milk Powder-Retail

Butter

Yogurt

Ice-Cream

Cheese

Cheese - Retail

 

12. Packaging of Malted Milk Foods

Introduction

Present Packaging System

Glass Containers

Variant

Advantages

Disadvantages

Modality of Usage

Pet Containers

Varient

Advantages

Disadvantages

Modality of Usage

Flexible Packaging Materials

Process of Packaging (Schematic)

Varient

Browns (Malted milk food)

Whites (Malted milk food)

Nutritional Health Beverage

Advantages

Disadvantages

Modality of Usage

Significance of Packaging on FFS

Functional Requirement

 

13. Packaging of Cashew Nuts

Introduction

Packaging System

(a) Specification of Tinplate Containers

(b) Specification for CFB Box

Recent Developments

Alternate Packaging Systems

(a) Bag - in - Box (Flexible) System

(b) Bag - in - Box (Semirigid System)

Consumer Packs

 

14. Lined Cartons for Packaging of Food

Products

Concept of Lined Carton Packaging System

Manufacture of Lined Cartons

Sequence of Operation

Printing

Varnish/lamination

Punching

Folding & Lining

Carton Filling & Sealing Machines

Sequence of Operation

Vacuum & Gas Flushing

Constituents of the Lined Carton

Tests

Liners

Criteria for the Selection of Liners

1. The Product to be packed which includes

2. Performance properties include

3. Marketing Demands include

Versatility of Lined Cartons

Product: Package Compatibility

Future Prospects of the Lined Carton Packaging

System

 

15. Canning of Vegetables and Animal Products

Asparagus

White Variety

Beans

Green (french waxed)

Broad Bean, Field Bean, Pigeon Pea (green) and

Cluster Bean

Cabbage

Carrots

Cauliflower

Corn

Whole-Grain Corn

Cream Style Corn

Creamogenised Corn

Vaccum-Packed Whole-Kernel Corn without

Brine

Cultivation and Maturity

Husking

Silking

Grading

Whole-grain Corn

Filling

Cream-style Corn

Handling of A10 Cans of Cream-style Corn

Corn-on-the-Cob

Drumsticks

Gourds (Cucurbits)

Mushroom

Okra

Peas

Potato

Spinach

Tomato

Crushed Tomato

Canning of Acidified Vegetables

A. Lowering the pH Using Acid

B. Lowering the pH by Fermentation

Fermentation Procedure

Microbial Changes during Fermentation

pH Considerations in the Thermal Processing of

Acidified Vegetables

Canning of Fermented Vegetables

Sterilisation Requirements

Process Schedule for Vegetables Packed in Glass

Containers

Thermal Process Schedule for Marine and

Animal Products

Process Schedule for Soups

 

16. Canning of Fruit Products

pH Considerations in the Canning of Fruits

Strength of Covering Syrup

Pink Discolouration in Canned Fruits

Apricot

Cherries

Guava

Grapes

Mango

Muskmelon (Cucutnis melo)

Mandarin Orange (Citrus reticulata, Blanco)

Segments

Papaya (Carica papaya)

Peaches

Pears

Pineapple

Process Schedule

Crushed Pineapple

Plums

Canned Dried Prunes

Strawberries

Fruit Cocktail

Strained Baby Foods

Fruit Juices, Beverages, Pulps and Concentrates

Tomato Juice

 

17. Packaging of Fish in Modified Atmospheres

Introduction

Modified Atmosphere Packaging

Application to Fish

Norwegian Practice

Disadvantages

Conclusion

 

18. Packaging of Fresh Meat

Product Characteristics

Packaging Principles

Packaging Materials & Techniques

 

19. Packaging of Shrimps

Introduction

Product Forms

Processing and Packaging

(a) Glazing

(b) Code Slip

(c) Inner Wrap

(d) Primary Carton

(e) Master Carton

(f) Closure and Reinforcement

Marking

Storage and Transportation

Quality Control and Inspection System

New Trends

Packaging Requirements for IQF Shrimps

Consumer Packs for IQF Shrimps

1. Deep Drawn Plastic Pouches

2. Printed Preformed Pouches

Flexible Vacuum Packed Pouches in Paper

Board Cartons

Labelling and Marketing for IQF Shrimps

 

20. Equipment Commonly used for Food

Processing and Preservation

Design Considerations

Indian Scenario

Special Development Needs

High Speed Specialised Centrifugal Separators

Large Capacity Spray-drying and Roller-drying

Plants

Evaporation and Aroma Recovery Plants

Specialised Energy Efficient Heat Exchangers

Aseptic Processing and Packaging Equipment

Special Types of Forming and Cooking

Machinery

Latest Types of Freezing and Freeze Drying

Equipment

System Designs

R & D Efforts

Food Machinery Listing

Equipments commonly used in Food

Preservation

Food Dehydration

(a) Sun Dryer

Solar Dryer

(b) Cabinet or Tray Dryer

(c) Tunnel Dryer

(d) Conveyor Dryer (Conveyor band dryer/belt

dryer)

(e) Spray dryer

(f) Freeze Dryer

(g) Drum Dryer

(h) Fluidized Bed Dryer

(i) Spouted Bed Dryer

(j) Flash Dryer

(k) Microwave Dryer

Food Irradiation

Food Irradiation Technology

(a) Ionizing Radiations

(b) Sources of Radiations

(c) Process Control

Food Freezing and Refrigeration

(a) Refrigeration Systems in Cold and Freezer

Storage

(b) Compression Refrigeration System

Ammonia Systems

Food Canning

Metal or Tin Cans

Glass Cans

 

21 Active Packaging

Active Packaging Technologies

Antimicrobial Packaging

Ethylene Scavengers

Oxygen Scavenging

Carbon Dioxide Scavenging or Release

Humidity Buffering Films and Liquid Water

Removal

Modified Atmosphere Packaging (MAP)

Aroma and Odour Removal

Regulations

Market Scenario

 

22. Nanotechnology in Food Packaging

Nanomaterials in Food Packaging

Nanocomposites

Silver Nanoparticles and Nanocomposites as

Antimicrobial Food Packaging Materials

Nanosensors

Oxygen Sensors

Stress and Temperature Sensors

Biosensors

Advantages Nanotechnology to Food Packaging

Market Scenario

 

23. BIS Specifications

 

24. Sample Plant Layouts

 

25. Photographs of Machinery with Supplier’s Contact Details

 

 

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