Government of India Ministry of Commerce & Industry Tariff Commission

Questionnaire on study on pricing structure of branded iodised Salt vis-a-vis unbranded iodised salt

General Instructions (i) Please furnish information in respect of each question in as much as detail as possible. If the company is having more than one plant, separate details for each plant may be given. Information supplied exclusively to the Tariff Commission will be treated as confidential and will not be divulged to any other agency. If, there are any related points on which you wish to submit additional information or any other data or suggestions relevant to the study but not specially called for in the questionnaire, please do so in a separate enclosure to your reply. Please forward your reply in triplicate.

(ii) (iii)

(iv)

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Please furnish General aspects : 1. 2. 3. 4. 5. 6. 7. 8. Name and complete address of the manufacturing unit: Type of ownership: Public Limited/Private Limited/Partnership/Cooperative/Joint Sector: Details of foreign collaboration/equity participation, if any: Year of establishment of the unit: Details of items other than Salt being manufactured, if any: (Name, Installed capacity, utilization, export if any etc. for the last 3 Years) Other notable activities, if any, of the manufacturing unit: Details of sales of various types of Salt for the last 3 years. Details of imports, if any, may also be given. International scenario:- a brief note indicating, the major companies manufacturing Salt in the world, the estimated price/cost(US$ & Rs.), annual production, exports/imports being made by them along with the requisite prices. Reasons for difference, if any, in the manufacturing cost of Salt between India and other countries and also between the domestic price of various types of Salt and the export price in India. Likely scenario of future requirement/demand of various types of Salt in India. Major factors affecting prices of various types of Salt in India. A brief write up on the future demand, efforts to boost up the demand for various types of Salt and their impact on the demand scenario, and any other suggestions.

9.

10. 11. 12.

Technical aspects : 13. Installed capacity and production of iodised salt (branded/unbranded) manufactured in your plant during past three years(2005-06, 2006-07 & 2007-08) as per Proforma T-1. Please give reasons for under utilisation of capacity, if any. Process of manufacturing of salt with block diagram. Brief details of sectionwise equipment & machineries used for the manufacture of salt, their rated capacity and actual production performance for the last 3 years as per Proforma T2 and T-2(a)(whichever is applicable technology wise). Annual hours lost due to down time, national holidays, industrial problem etc. in the production of salt for the past three years as per Proforma T-3. Section wise material balance and process wise wastage/rejection for the manufacture of salt during the last 3 years as per Proforma T-4. Quantity of by-products produced during the process of manufacture of salt for the past 3 years. Section/type wise process loss during the last 3 years as per Proforma T-5.

14.

15. 16. 17. 18.

Costing Aspects

19.

Audited financial accounts with all schedules, details & documents annexed & attached there to should be furnished for the past three years from years 2005-06 to 2007-08.

20.

Briefly explain the costing system to ascertain the cost of production of Iodized and non-iodized Salt.

21.

The allocation of expenditure and the basis of allocation of overheads for salt activity for the year 2007-08 should be furnished. Performa C-1.

22.

The process/plant wise cost sheets of different category of salt with cost of packing and marketing(Brand wise) may be given for the year 2007-08. Performa C-2 (A to C)

23.

Details of gross fixed assets, capital additions, capital work-in-progress and net fixed assets for the year 2007-08 for company/plants and for the salt activity. Performa C-3

24.

Briefly explain the Packing and Marketing system of different types of salt and for each brand. Detailed Cost sheet of expenses from plant transfer to packaging stage and packaging stage to marketing stage may be given for the year 2007-08.

25.

Opening stocks, production/purchases, sales/marketing, closing stock of all types of salt and brands for the last three years from 2005-06 to 200708. Performa C-4

26.

Details of shortage of salt at each stage of handling & processing indicating separately the causes of shortages such as handling loss, transit losses and due to climatic conditions and etc. (in quantity and value) for the last three years from 2005-06 to 2007-08. How such shortages are treated in the accounts.

27.

Note on inventory control and methodology for working out the provisions for stock deterioration during the year 2007-08.

28.

The loans obtained from different sources both long term and short term indicating the average rate of interest and interest paid for the year 200708. Performa C-5.

29.

Note on Salt Cess paid or payable and other taxes on salt manufacturing & sales, if any, on all types of salt and branded salt.

30.

Note on history of each type of branded salt, different pack size quantity packed, maximum retail price of each type of pack size and cost of brand etc.

31.

Note on transportation of salt mentioning the mode of transportation, current applicable rates of transportation for each type of mode, problems for transportation of salt, demurrage and shortage during transportation. Performa C-6 & C-7

32.

Note on distribution channels like stockist, whole-sale dealers, distributors, retailers and the method of appointment, stock transfer, billing flow and calculation of remuneration and commissions etc for each type of branded/non-branded salt.

33.

Statement showing the summary of financial analysis and working results for the years 2006-07 to 2007-08. Performa C-8