A STUDY ON BIRBITTE DALL INDUSTIRES

CHAPTER 1

1.1 Introduction

Toor dall milling is a profitable business in India. U can plan the business setup based on the
production output. As toor dal is an essential and popular food grain in India. Dall milling is the
third largest food processing industries in India to rice and wheat.

The production the pluses in India ranges from 12 to 15 million tons per year. Which requires
separation process to make them available in the market. Kalaburagi is called as land of toor dal.

This whole tur dal is now feed to a Lentil Splitting Machine which simply splits the whole tur dal
into two pieces generating the final product; which falls in a separate silo; from these silos tur dal
are feed to Pulse grader which simply utilizes its vibration and grading trays to separate good tur
dal from slightly broken dal, completely broken dal and remaining dirt, all these sorted
components fall in separate silos while dirt is collected in a separate bin, with their own feeder
arrangement.

The feeder of these silos is opened after placing a sack in its open end so as to fill the sack with
tur dal. These sacks are then stitched utilizing a sack stitching machine, weighed to verify the
weight content and are then sent for sale.

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1.2 Important

It is a significant contributor to farmers income has approxtimately 17 million farmers are

directly involed in dall.

Dall milling industry in India is one of the major agro processing industries in the country.

From an annual production of 13.19 million tonnes of pluse in the country 75% of these pluse are
process by the dall mill.

1.3 Scope

Current India market scenario

Present market demand and supply

Estimated future market demand and forecast

Statistics of import and export.

1.4 Objective

The conversation of pluses seed into dal is done through the process of milling

A dal should be located on rural or semi urban area which have excess production of pluses and
connected to market.

Improve milling efficiency and minimization of losses using improved Dal mills

Production of Dal from pulses which should be free of husks, stones and other foreign material

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CHAPTER - 2

2.1 Brief History of the DALL MILL

It is started in the year Nov 2003-04 , first in Gulbarga district. Kapnoor industrial area ,and
another branch is in Gunj Gulbarga.

We are manufacture toor dall, we have premium quality of dall, our brands are 2000 brand ,
tower brand , LG brands we have so many other brands too. And we do white label for bulk
orders.

Pulses refer to the dried, edible seeds of leguminous crops. Pulses play a fundamental role as a
low-fat, high fibre source of protein and an essential component of traditional food baskets.
These are most essential element for a well-balanced diet and major source of protein to
vegetarian people of India. There are several varieties of pulses in India. Most of them are
produced and consumed locally. Chickpeas (Chana), pigeonpeas (Arhar / Toor Dal), Urad
(Urad Dal), Mung (Moong) and red lentils (Masoor) are the top five pulses grown in India. These
pulses account for over 80 per cent of the total production in the country. The conversion of
pulses seed into Dal is done through the process of milling.

The traditional method of Dal milling is very cumbersome and produces inferior quality Dal
resulting in lesser benefit compared to milled Dal. The present losses being encountered
by the milling industry can be minimized to a great extent by the use of improved Dal
mills. A Dal mill should be located in area rural or semi-urban area which have excess
production of pulses and connected to market.

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2.2 Introduction of the R K Heggani Dall Mill

 Address : R K HEGGANI Dall Industries plot no-19, second stage ,

Industries Area Kapanoor Humanabad Road , Kalaburagi.585104

 BOARD OF DIRECTORS AND OFFICE BEARERS

R K HEGGANI OWNER
SANGAMESH MANAGER

 NUMBER OF EMPLOYEES AND THEIR CADRE

1. SANJAY SALES MANAGER

2. PARSHURAM ACCOUNTANT
3. SATISH CLEARK
4. VITTAL WORKER
5. RAHUL WORKER
6. SHANKAR WORKER
7. ANANDAPPA WORKER
8. NAGESH WORKER
9. SANJAY WORKER
10 SIDDAPPA WORKER

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 MARKET SHARE AND THE COMPETITOR

COMPETITOR

VIMAL INDUSTRY

AVINASH

PEER INDUSTRY

2.3 MANUFACTURING PROCESS

Basic raw material that is used in Dal mill is chick peas that are directly procured from farmers
and packing material used to pack finished product.

The raw material i.e. some pea depending on type of dal like chick pea in case of chana dal, are
procured from vendor or farmers and are stored in raw material warehouse as per production
requirements.

The appropriate type of pea is taken from warehouse into the milling plant as per type of dal to
be produced. These peas are then fed to a soaking tank filled with water, where the peas are
allowed to soak in water for good period of time usually close to 24hrs for many dals. After
appropriate soaking a bucket elevator carries these peas from soaking tank to air dryers equipped
with blowers or to terrace for sun drying, where worker spread peas appropriately in case of
latter arrangement. The dried peas are fed to a Reel Machine with appropriate grit size which
basically perform the function of removing major foreign particles like other peas, sticks, leaves
etc. These peas are then fed to emery roll dehusker which simply removes the husk or skin of the
peas, thus generating whole dal. This whole dal is feed to another reel machine with finer grit
size to remove the husk and other smaller impurities. This whole dal is now fed to lentil splitting
machine, which simply shear opens the whole dal into two halves thus the dal is obtained, this
dal is now fed to dal polisher which simply polishes the dal and improves its appearance
followed by which these dals are collected in bins, from where they are packed in sacks and sent

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for sale. Note: All dal with similar sized peas can be processed in same unit as long as machine
can accommodate range of variation.

2.4 Plant & Machinery

Bucket Elevator A bucket elevator, also called a grain leg, is a mechanism for hauling flowable
bulk materials vertically. It consists of: Buckets to contain the material Reel machine Reel
Machine is used to separate out impurities from the grains which are bigger or smaller than
mainstream material size. Reel cleaning machinery is very versatile and it is used in several
applications. Conveyor Conveyor Systems are mechanical devices or assemblies that transport
material with minimal effort. While there are many different kinds of conveyor systems, they
usually consist of a frame that supports either rollers, wheels, or a belt, upon which materials
move from one place to another. Emery roll De husker Emery Roller is a machine for de-husking
pulses thus this machine some time called as pulses Splitter. They are used in various pulses
mills.

Bucket Elevator A bucket elevator, also called a grain leg, is a

mechanism for hauling flowable bulk materials
vertically. It consists of: Buckets to contain the
material

Reel machine Reel Machine is used to separate out

impurities from the grains which are bigger
or smaller than mainstream material size.
Reel cleaning machinery is very versatile
and it is used in several
applications.

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Conveyor Conveyor Systems are mechanical

devices or assemblies that transport
material with minimal effort. While
there are many different
kinds of conveyor systems, they
usually consist of a frame that supports
either rollers, wheels, or a belt, upon
which materials move from one place
to another
Emery roll De Emery Roller is a machine for de-
husker husking pulses thus this machine some
time called as pulses Splitter. They are
used in various pulses mills

Dal Polisher Polishing is done to increase

consumers appeal and is a form of
value addition, though not desirable.
Dal is polished in different ways, such
as nylon polish, oil/water polish,
leather and makhmal polish. Generally
polishing is done using soap stone, oil
or water. Polishing gives uniform look
and shine to each grain

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Lentil Splitting
Machine (Chakki
18”)

D- Stoner The main function of these machines to

removes stones, dust and heavy
impurities from grains.

Storage Tank Storage tanks serve two major

purposes. One is to provide storage
volume and the other is to provide
pressure to the distribution system. A
particular tank can serve one or both
purposes depending on its location
within the system and its type of
configuration. There are a variety
of tank types or configurations.
Soaking Container These are used for soaking the
product and the raw material stored in
the unit.

2.5 RECURITMENT AND SELECTION PROCESS

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 Advertisement in newspaper

Giving advertisement for job vacancy in newspaper advertising had been around

longer than any other form of advertising and is more affordable.

 Presonal interview

 Final selection

Man power are required for the Gram Based Dal Mill
Includes:
1 - Plant Operator

2 - Skilled Labour

2 - Unskilled Labour

2 - Administrative Staffs

1 - Accountant

2.6 ORGANIZATION STRUCTURE

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2.7 DALL INDUSTRIES TRUNOVER/ SALES /PROFIT

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Turn over 2020-2021

S. Qty Cost
Name of Machinery Value (Rs.)
No (Nos.) (Rs/unit)
Combined grain Cleaner with Motor &
1 1.00 2,10,000.00 2,10,000.00
Blower of capacity 2 ton per hour, complete
with all Std. Accessories.

Modern mini Daal Mill of capacity 500kg

per hour, with Screw Press, Roller Machine,
2 Air Blower, Pneumatic Arrangement & all 2.00 3,75,000.00 7,50,000.00
other Std. Accessories, but without Electric
Motor.
Grains Polisher Machine of capacity 500kg
per hour, complete set, with Blower &
3 Electric Motor, & including all Std. 2.00 2,20,000.00 4,40,000.00
Accessories.
All Required Elevators & accessories set
4 2.00 1,50,000.00 3,00,000.00

15 H.P Electric Motor, of “CROMPTON”

make, TEFC Model, Complete with Starters
5 And Main Switch. 2.00 43,000.00 86,000.00
Platform Digital Weighing Machine of
Weighing Capacity up to 100kg, complete
6 set. 2.00 18,000.00 36,000.00
18,22,000.00

Taxes, transportation and installation

2,86,616.176
Grand Total in INR
Lakh 21.09

Cost of Project

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Own Bank
PARTICULARS AMOUNT Contributio Financ
n e
25.00% 75.00%
Land & Building Owned /rented

Plant & Machinery 10.36 2.59 7.77

Furniture & Fixtures and Other 1.00 0.25 0.75

Assets
Working capital 6.67 1.67 5.00

Total 18.03 4.51 13.52

Means of Finance

PARTICULARS AMOUNT

Own Contribution 4.51

Bank Loan 8.52

Working capital Limit 5.00

Total 18.03

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Projected Balance Sheet

Five years Balance sheet

PROJECTED BALANCE SHEET (in Lacs)

PARTICULARS 1st year 2nd year 3rd year 4th year 5th year
Liabilities

Capital
opening balance 4.90 5.98 7.58 9.49
Add:- Own Capital 4.51
Add:- Retained Profit 1.65 3.27 4.85 6.41 8.00
Less:- Drawings 1.25 2.20 3.25 4.50 5.50

Closing Blance 4.90 5.98 7.58 9.49 11.99

Term Loan 7.57 5.68 3.79 1.89 -

Working Capital Limit 5.00 5.00 5.00 5.00 5.00
Sundry Creditors 0.54 0.61 0.69 0.78 0.87

TOTAL : 18.01 17.27 17.05 17.16 17.86

Assets

Fixed Assets ( Gross) 11.36 11.36 11.36 11.36 11.36

Gross Dep. 1.65 3.06 4.27 5.30 6.17
Net Fixed Assets 9.71 8.30 7.09 6.06 5.19

Current Assets
Sundry Debtors 3.97 4.73 5.35 6.02 6.75
Stock in Hand 3.23 3.64 4.08 4.56 5.09
Cash and Bank 1.11 0.60 0.53 0.51 0.84

TOTAL : 18.01 17.27 17.05 17.16 17.86

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Projected Cash Flow

PROJECTED CASH FLOW (in Lacs)
STATEMENT
1st 2nd 3rd 4th
PARTICULARS year year year year 5th year
SOURCES OF FUND

Own Margin 4.51

Net Profit 1.65 3.27 4.85 6.48 8.16

Depreciation & Exp. W/off 1.65 1.41 1.20 1.03 0.88

Increase in Cash Credit 5.00 - - - -

Increase In Term Loan 8.52 - - - -

Increase in Creditors 0.54 0.07 0.08 0.09 0.09

TOTAL : 21.87 4.76 6.13 7.60 9.13

APPLICATION OF FUND

Increase in Fixed Assets 11.36

Increase in Stock 3.23 0.40 0.44 0.48 0.53

Increase in Debtors 3.97 0.76 0.62 0.67 0.72

Repayment of Term Loan 0.95 1.89 1.89 1.89 1.89

Drawings 1.25 2.20 3.25 4.50 5.50

Taxation - - - 0.07 0.16

TOTAL : 20.76 5.26 6.21 7.62 8.80

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2.8 PRODUCT LINE LENGTH /WIDTH/DEPTH

The product length depth width of a product line. The product port ratio of a brand is a strategic
and significant dimension of brand gradually phasing products.

Product depth can include details like a products size, flavor usefull life and more for examples ,
if a company has a produced line of patato chips that includes five flavors and shree bag sizes,
the produced depth for the line is 15.

2.9MARKETING SALES PROCEDURE AND STRATEGY

GOOD QUALITY OF PRODUCT

THROUGH BROKERS

COMMISSION AGENTS

2.10 VITAL INFORMATION RELATED TO SPECFIC INDUSTRY

 SURVEY TO THE VILLAGES

TO THE FARMERS

-->REGULAR CONTACT TO THE FARMERS

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2.11 DALL MILL OUTLINE /MAP

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2.12 PHOTOGRAPH

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2.13 VARIOUS GOVT NORMS TO BE FULLFILLED BYTHE

ORGANIZATION

LICENSE & APPROVALS

The Ministry of Food Processing Industries has been operating several plan schemes for the
development of processed food sector in the country during the 10th Plan. One of the schemes
relates to the Technology Up-gradation/ Establishment/ Modernization of food processing
industries.

The Indian food processing industry is regulated by several laws which govern the aspects of
sanitation, licensing and other necessary permits that are required to start up and run a food
business. The legislation that dealt with food safety in India was the Prevention of Food
Adulteration Act, 1954 (hereinafter referred to as " PFA "). The PFA had been in place for over
five decades and there was a need for change due to varied reasons which include the changing
requirements of our food industry. The act brought into force in place of the PFA is the Food
Safety and Standards Act, 2006 (hereinafter referred to as " FSSA ") that overrides all other food
related laws.

FSSA initiates harmonization of India's food regulations as per international standards. It

establishes a new national regulatory body, the Food Safety and Standards Authority of India
(hereinafter referred to as " FSSAI "), to develop science based standards for food and to regulate
and monitor the manufacture, processing, storage, distribution, sale and import of food so as to
ensure the availability of safe and wholesome food for human consumption. Entrepreneur may
contact State Pollution Control Board where ever it is applicable.

All food imports will therefore be subject to the provisions of the FSSA and rules and
regulations which as notified by the Government on 5th of August 2011 will be applicable.

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 Obtain the GST registration.

 Additionally, obtain the Udyog Aadhar registration Number.
 Fire/pollution license as required.
 FSSAI License
 Factory License

 Choice of a Brand Name of the product and secure the name with
Trademark if required.
 ESI

 INSURANCE

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2.14 DIFFERENT TAX STRUCTURE

According to the clarification issued by CBIC by issuing a circular No. 179/11/2022-GST on
August 3, 2022, these products are only used as ingredients in making cattle feed and these are
not itself cattle feed. For this, their arguments have been given in this circular, in which it has
also been told that these by-products have to go through some process to make cattle feed and
in addition to this, according to this circular, Indian Standard 2052: 2019 also supports this
opinion. Thus, according to this circular, these by-products of pulse/Dal mills are taxable at the
rate of 5 per cent as per entry number 103A of Schedule I. In this circular it is written that
whatever happened in this regard before the issue of this circular should also be taken as
“regular” till now so the effect of this clarification is not retrospective. What is written in this
circular has been explained by me in very simple Language but this circular also raises a very
important question in itself and that is that cattle feed was exempted from tax only after some
thought by our law makers at the time of introduction of GST in 2017 and now after 5 years
with such clarification, the cost of cattle feed has been increased by making the main
ingredients used in cattle feed taxable because the input credit of the tax levied on it will not be
available since ITC is not available on the goods used in respect of tax free goods, so in many
cases the purpose of tax exemption of cattle feed will suffer to some extend after this
clarification

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Chapter 3

NUMBER OF DIFFERENT DEPARTMENT AND THEIR PRODUCTS

3.1  PURCHASE DEPARTMENT

The raw material purchase direct from farmers ,

3.2  FINANCE DEPARTMENT The part of an organization that manages its Finacial
transaction. The business functions of a finance department typically include planning,
organizing, auditing, accounting, accounting for and controlling its company’s finances. The
finance department also usually produces the company’s financial statements and reports so that
profit and loss of organization is displayed.

3.3  MANFACTURING DEPARTMENT

The stones and foreign matter are removed and the pulse is graded in 2-3 different size grades
through sieves. It is soaked in water for 60-90 minutes and heaped for uniform moisture
absorption and dried in the sun for 2-3 days till fully dried. It is fed into mini dal mill at 90-100
rpm. The split dal falls in the cone chamber from control plate, which is separated into whole dal,
broken and husk through an aspirator. The fractions are packed separately. The Mini dal mill can
mill Bengal gram, Bokla, Kesari, Pea, Soybeans pigeon pea in a single operation at 25-30 kg per
hour. Lentil (masoor) is milled in 2 operations with output of 25-30 kg/hour. Black gram, green
gram and moth beans are milled with double operation with output of 15-20 kg dal/hour.

The important steps involved in the Manufacturing Process are –

1. Cleaning

2. Milling

3. De-husking and cleaning and applying Oil in some Dal

4. Weighing and Packing.

3.4 SALES DEPARTMENT

A sales department must develop and implement a protocol to sell a product or service
that is suitable to the nature of that product or service while connecting it with
prospective customers or clients.

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3.5 PRODUCTS

TOOR DALL

CHANNA DALL

MONG DALL

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Chapter 4

ATTENDANCE CERTIFICATE
SHARANBASAVA UNIVERSITY KALABURAGI

MBA Programme Faculty of Business Studies

INTERNSHIP TRAINING ATTENDANCE SHEET

16TH DEC 2022 TO 30th DEC 2022

Student Name: CHANDRAKALA

USN No: SW21MBA007

Project: ORGANIZATION STUDY

Name of the Organization: R K HEGGANI DALL INDUSTRY

DATE STUDENT EXTERNAL INTERNAL

SIGN GUIDE GUIDE
SIGN SIGN
16/12/2022
17/12/2022
19/12/2022
20/12/2022
21/12/2022
22/12/2022
23/12/2022
24/12/2022
26/12/2022
27/12/2022
28/12/2022
29/12/2022
30/12/2022

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CONCLUSION :

The project as a whole describes the scope and viability of the Agriculture industry and mainly
of the financial, technical and its market [Link] project guarantee sufficient fund to repay
the loan and also give a good return on capital investment. When analyzing the social- economic
impact, this project is able to generate an employment of 5 and above. It will cater the demand of
Agriculture and thus helps the other business entities to increase the production and service
which provide service and support to this industry. Thus more cyclic employment and livelihood
generation. So in all ways, we can conclude the project is technically and socially viable and
commercially sound too.

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