1. LOVELY PROFESSIONAL UNIVERSITY
DEPARTMENT OF MANAGEMENT
REPORT ON SUMMER TRAINING
ORDER PROCESSING PROCEDURE IN ORIENT PAPER MILL
SUBMITTED TO LOVELY PROFESSIONAL UNIVERSITY
IN PARTIAL FULFILLMENT OF THE
REQUIREMENTS FOR THE AWARD OF DEGREE OF
MASTER OF BUSINESS ADMINISTRATION
SUBMITTED BY:
CHANDAN KUMAR SAHU
Q1302B54
11300588
DEPARTMENT OF MANAGEMENT
LOVELY PROFESSIONAL UNIVERSITY
PHAGWARA
PUNJAB
2. DECLARATION
I Chandan kumar sahu, student of MBA II YEAR of LOVELY PROFESSIONAL UNIVERSITY,PUNJAB, hereby declare that the summer training project titled “Order Processing Procedure In Orient Paper Mill” is submitted by me in the line of partial fulfillment of course objectives for the MBA Degree. I assure that this project is the result of own efforts in the Guidance of Dr SURINDER SINGH SINGLA (Faculty Guide) and ASST. SALES OFFICER Mr. AJIT KHANDUAL (Company guide).
Date: Chandan kumar sahu
Place: (MBA II year.)
3. CERTIFICATE
This is to certify that Chandan Kumar Sahu Students of MBA II YEAR of LOVELY PROFESSIONAL UNIVERSITY ,PUNJAB, have successfully completed their summer training project report. He have prepared this project “Order Processing Procedure In Orient Paper Mill”, during the period 10th june, 2011 to 25th July, 2011, under my direct supervision and guidance.
ASST. SALES OFFICER
Mr. AJIT KHANDUAL
(company guide,OPM)
4. ACKNOWLEDGEMENT
This project has been written during the summer internship (2014) and is the result of 6 weeks of work. These 8 weeks have been a very interesting period that has provided me a deeper knowledge about the area of sales and marketing field. With this project, I hope to develop a futuristic view of industry’s progress.
A study like this could not be completed without help from other person and therefore, i would like to express my gratitude to all people having contributed to completion of this project.
First of all, I would like to thank my training officer Mr. AJIT KHANDUAL who provided me guidance, inspiration, perspective and stimulating discussion, throughout project duration and without him this project would not have been a reality.
Additionally I would like to express my gratitude to Mr. Ambrish Mishra (G.M Sales) and those who provided me valuable insights.
Chandan Kumar Sahu
(LOVELY PROFESSIONAL UNIVERSITY)
5. EXECUTIVE SUMMARY
I have taken internship in orient paper mill, Amlai .which mainly concerned with the production of various types of papers like tissue paper ,soft tissue paper ,copier paper, map litho paper, cover paper, board paper etc. with the help of four machines ( tissue one machine tissue two machine, main machine and pilot machine) and dispatch it to whole sellers as per order from Kolkata branch .the main objective to take training in orient paper mill is to understand various activities related to marketing and sales like Order Processing Procedure In Orient Paper Mill (dispatch advice slip, preparation of plan, production, cutting & finishing, quality check, packaging, dispatch), customer complaint handling, procedure(Customer complaint, complaint registration & acknowledgement, arrangement of complaint attend, collection of sample and information, complaint analysis, feedback to customer, Closure of complaint, Responsibilities of various authorities, quality control policy of orient paper mill and, working procedure in sales department (order booking & processing, Manufacturing programme, Export order processing, Dispatch, Quality complaints / claims, Ware house management, Loading procedure, Processing in computer),about excise duty leived on manufacturing industries and about some other activities like process of paper making ,Environmental policy of orient paper mill etc.
After the completion of the training I found that the demand of paper in market is increasing day by day so the company require to increase the production and they want to focus more on quality of paper in order be a market leader and after sales service should also be taken care of.
6. TABLE OF CONTENTS
1) INTRODUCTION
2) AWARDS AND RECOGNITION
3) PRODUCTION OF PAPER
4) PRODUCT & PRODUCT MIX
5) ORDERING PROCESS PROCEDURE
6) CUSTOMER COMPLAINT HANDLING PROCEDURE
7) RESPONSIBILITIEO F VARIOUS AUTHORITIES
8) ENVIRONMENTAL POLICY OF ORIENT PAPER MILL
9) TRANSPORTATION
10) QUALITY CONTROL:
11) CENTRAL EXCISE DUTY:
12) ADVERTISING AND SALES PROMOTION
13) WORKING PROCEDURE IN SALES DEPARTMENT
14) SWOT ANALYSIS
15) SUGGESTIONS
16) LEARN TO THE ORGANIZATION
17) CONCLUSION
18) REFERENCES
7. INTRODUCTION
HISTORY
Incorporated in1939 with a single paper machine and now a multi-product, multi-location Company, that's much more than paper. That's Orient Paper and Industries Limited, a proud member of one of the premier and most dynamic business houses of India, the G P Birla/C K Birla Group.
In keeping with the Birla philosophy, giving shape to customers' aspirations is Orient Paper and Industries Limited's pivotal strength. Keeping abreast of new technology, its credo. Preserving the hues and shades of nature, its obsession.
No wonder then, that in the Paper Industry Orient Paper and Industries Limited commands the status of a leader with a vision. In cement, it has earned a solid reputation. In appliances, Orient, has become a household name.
And, all combined Orient Paper and Industries Limited in seen as a company with a cutting edge. A hi-tech, customer friendly, eco-responsive corporate citizen, that is Shaping a Better Tomorrow for everyone.
The Orient Paper Mills plants at AMLAI, Madhya Pradesh have manufacturing facilities to produce a variety of grades and types of papers. Judicious deployment of new technology, abiding commitment to total quality management systems and ingenuity in research and product development have enabled Orient Paper Mills to carve out an important niche not only in the Indian market but in several other countries as well. The Company has recently set up state-of-the-art facilities to produce a spectrum of Soft Tissue Paper of world class quality.On the global plane, Orient Paper Mills has blazed a trail by
8. promoting and successfully managing Pan African Paper Mills Limited, Kenya, in partnership with the Government of Kenya and International Finance Corporation.
Orient Paper Mills is one of India's major players in Paper with a wide range of writing, printing, industrial and specialty papers. Fully integrated with facilities for production of high strength pulp combined with reforestation, high speed paper machines and independent power generation, Orient Paper Mills is in total control right from raw materials to the production of a variety of superior papers and boards. It deals specially in the dispatching of the finishing goods (Tissue papers, kitchen towel, and napkin, facial grade papers, printing papers, multipurpose papers in different size & thickness etc.) accordingly to receivable orders from main branch Calcutta.
OBJECTIVES OF THE ORGANIZATION
MISSION:-
Optimal utilization of our resources.
Continuous improvement in our cost effectiveness.
Upgrading the skill and knowledge through learning process.
Regular development of our human resources.
Complete satisfaction of our customers.
Regular up-gradation of our technology.
Enhancement of capacity.
Steady enhancement of our stake holder.
VISION:-
Enhancing value and cost effectiveness to stake holders by being a significant player in manufacturing of cultural papers and market leader of tissue papers offering complete satisfaction in quality service and competitive pricing to customers by continuous up gradation of technology
9. OUR CORE VALUES
OUR CORE VALUE
Innovative Ideas
Respect for People
Safeguarding Environment
Conservation of Resources
10. HIERARCHICAL STRUCTURE OF SALES/EXPORT DEPARTMENT
1) G.M SALES Mr. AMBRISH MISHRA
2) INCHARGE SALES Mr. D.K LARA
3) Sr. SALES OFFICER Mr. G.K UPADHAYAY
4) SALES OFFICER Mr. ASHOK DAS
5) ASST. SALES OFFICER
Mr. V.B. MISHRA
Mr. AMIT DUTTA
Mr. AJIT KHANDUAL
COMPETITORS IN PAPER INDUSTRIES
1. J.K.PAPER LIMITED
2. ITC PAPER LIMITED
3. BILT PAPER LIMITED
4. STAR PAPERS TAMILNADU
5. ABHISHEK PAPER PUNJAB
11. AWARDS AND RECOGNITION:-
AWARD YEAR
GREENTECH GOLD AWARD FOR 2001-02
ENVIRONMENTAL EXELLENCE 2002-03
2003-04
2007-08
GOLDEN PEACOCK AWARD 2005-06
CAPAXILL AWARD & TWO STAR EXPORT HOUSE STATUS 2002-03
3rd RANK IN INDIAN CORPORATE ENVIRONMENT 2000-01
ENERGY CONSERVATION 1990-91
BEST PRODUCTION AMONG INDIAN PAPER MILLS 1985-86
RECOGNITION:
Museum Association of India has recognized in the year 1981 Forest Museum of the Mills which has more than 25000 Timber Wood Specimens collected from all states of the country and overseas
12. PRODUCTION OF PAPER
As earlier explained that in orient paper mill various types of papers like tissue papers,kitchen towel, napkin, facial grade papers, printing papers etc and these were produced in different machines which are explained below :-
Main machine- in this machine paper that were used in making copies ,orient copier is produced .
Tissue machine 1- In this machine soft tissue paper is produced like facial grade ,napkin grade tissue
Tissue machine 2- In this machine tissue paper is produced of grade toilet tissue paper, ,kitchen towel , hand towel etc.
Pilot machine- in this machine cover paper ( used as cover of copy),board paper is produced (used for packing).
PROCESS OF PAPER MAKING
CHIPPING
After debarking the logs (or portions of logs) are reduced to chip fragments suitable for the subsequent pulping operations. several designs of choppers are in the most common being the flywheel type disc with a series of blades mounted along the face and projecting about 20 mm. the logs are usually fed to one side of the totaling disc at an optimum angle (about 45*) through a vertical directing chute. The logs be fed horizontal feed provides better control but is less suitable for scrap wood pieces
Assuming a well designed chipper then proper speed control and maintenance of knife sharpness will ensure optimum results. The” ideal” chip size is usually considered to be about 20 mm long in the grain direction. And about 4 mm thick but all chips 10 to 30 mm long and 2 to 5 mm thick are prime materials for pulping. Off – size chips adversely the processing and quality of pulp
13. CHIP SCREENING
Assuming size chips are usually isolated from and oversized pieces by passing the chips over multi-stage vibratory screens. The oversized chips are rejected to a conveyor which carries them to a re-chipper-usually a hammer mill that crushes the chips into smaller fractions. .
PULPING
Pulping is the process by which wood is reduced to a fibrous mass. Put. The task can be accomplished mechanically. Thermally chemically or by combinations of these mechanically treatments.
PROCESS
Chips are cooked in special type of confined vessel known as digester where chips are given chemical treatment under controlled condition of pressure and temperature to separate cellulose from lignin which is binding material.
Cooking process consist of binding material.
1. Charging of chips &chemicals (bath ratio)
2. Indirect steaming
. 3. Direct steaming
Chip is charged in the digester in the form of silo with the help pneumatic conveyor (blower) cooking chemical is added in the digester in order to separate lignin from cellulose fiber. Cooking chemical commonly known as white liquor white liquor is a combination of sodium Hydroxide sodium sulphide and sodium carbonate. After adding white liquor digester lid is closed and steaming of digester is started to raised temperature and pressure. Initially indirect steaming is done. In indirect steaming liquor of the digester is taken out with the help of circulating bath ratio and liquor is heated outside the digester in a heat exchanger called pre heater and again injected into the digester. IN later stage direct steam in introduced in digester
14. from the bottom. Temperature of 170”C is maintained in digester for one hour with the help of steam the entire process of digester takes 6 hrs to toad with chips, chemicals and cooks the chips.
After cooking the cooked pulp is blown in the blow tank.fibre gets scattered in blow tank. fiber in the blow tank will by very dense or in other words fiber to liquor ratio is very high, so black liquor will be added in the blow tank in order to dilute the fiber for pumping etc. now the scattered fiber in the blow tend will be pumped to coarse screen, in this process the cooked chips is separated form the uncooked chips known as knots. Accepted fiber is known as brown pulp.
BROWN PULP WASHING
The cooked pulp from the digesters must be washed with the objective to:
1. Recover the maximum amount of cooking chemicals remaining with pulp with minimum dilution.
2. To get pulp free from all the chemicals as required for further treatment of pulp.
Four stages counter current washing system is used to wash brown stock pulp. Equipment used for washing of pulp called vacuum dram filter. The hollow cylinder that rotate in a vat containing the pulp slurry.
A vacuum is applied on the rotating drum
Hot water (65 degree cal.) is used to wash brown pulp which sucked liquor and pulp.
Due to which pulp sticks on the top surface of the rotating drum and liquor enter into it.
Water spraying start from the fourth stage. Drum will be continuously rotating; hot water will be sprayed on the drum to clean the brown pulp.
after cleaning the pulp, black water is passed into vat from the rotating drum tank is placed just below the vat and black water will be passed into tank from the vat again this collected black water will be pump into third stage washing and again collected into vat than in tank similarly same water will be used for second & first stage washing respectively finally the black water collected in the tank after the first stage is known as weak
Black liquor finally the washed pulp is collected from forth stage and the black liquor will be sent to recovery plant to recover chemical used for cooking.
15. SCREENING
screening operation is required to remove the small sized uncooked wood or bamboo chips from good quality of pulp hollow cylinder with small holes on the surface cylinder is fitted with the shaft which rotates inside the cylinder pulp slurry is feed to the screening from one side accepted pulp comes out through the holes of screening and collect in a chest the uncooked chips (rejected) cannot pass through the holes and comes out from the other side of screening. To recover pulp this goes along with the rejection. The reject of the primary screening is feed to a secondary screening and than to tertiary screening rejected fiber (uncooked chips) is send to chipper house for re cooking
CYCLENE
In next step unwanted heavy particles which are small in size is removed from pulp.
BLEACHING
Bleaching is the process in which coloring material is removed and pulp is made white for producing white paper Pulp slurry is for 3-3.5% consistency is pumped from unbleached high density tower Now pulp is mixed with elemental chlorine in chlorine mixer and than fed to chlorine tower for reaction for 60 minutes and this stage of bleaching is known as chlorination .In next step pulp slurry is pumped from chlorination tower to chlorination washer where pulp is washed with the help id hot water to remove the chemical formed after in chlorination stage and un reacted (residual) chlorine. Now pulp is mixed with caustic sodium hydroxide and steam caustic in caustic mixer and send to retention tower for reaction for 60 min.After reaction in retention tower pulp go in caustic washing stage for remove caustic chemical produce in reaction stage of unwanted caustic from the pulp Now fiber after washing move to hypo mixture where calcium hypochloride and slegn is added and sent to hypo tower In hypo tower retention time is 3 hrs Again it goes to washing stage where unwanted chemical is removed. Now fiber is pumped from hypo tower to cido2 mixer where slen is also mixed at this stage the brightness of fibre is 79% to 88%.
16. Chlorine dioxide is corrosive in nature Titanium mixture is used for mixing clo2 After this fibre is pumped for clo2 washer And finally stored in bleached tower and pumped to stock preparation at his stage the brightness of fiber is .
MAIN MACHINE
STOCK PREPARATION:
The objective in stock preparation is to process the fibrous raw material (pulps ) and non – fibrous component (additives) and then combine these constituents and uniformly into the paper making furnish.
Stock preparations received three type of pulp
1) Hypo pulp.
2) Cl02 pulp (chlorine dioxide)
3) Broke pulp (rejected pulp and paper waste from main machine)
17. Hypo pulp and clo2 pulp known as virgin pulp .Virgin pulp received is very dense so the consistency will be maintained with the help of water by regulating it with KRV
Regulator.
The slurry fiber passes through the different refiner. Fiber passes through three types of refiners which are in series to each other the fibre (pulp) is subjected to mechanical action to develop their optimal papermaking properties with respect to the product being made the operation is continuous
After refiners fiber will be pumped into Trimbey meter , in this broke pulp and colure is added in fixed ratio to maintain the quality of products .
In next step will be pumped into Blending chest and four chemical will be added and with the help of agitator blending is done Chemical is required to maintained the quality of products
1) Alum
2) Rosin : By adding rosin & alum water absorbing quality is maintained
3) Whitening Agent: is used to improve whiteness and brightness
4) Chemoix CT : is used for maintaining retention and smooth surface of paper .
Machine chest act as a reservoir for next process. Fiber will be pumped to Jordan refiner and again fibre will be subjected to mechanical action to develop their optimal papermaking properties with respect to the product being made Fiber is now pumped to stuff box Level of stuff box is maintained with the help d flow meter
BROKE PULP:
The reject fiber and paper pass through the pulping process to extract useful fiber Rejected paper is collected and re- pulping is done in pulper.Similarly the rejected fibre from paper machine cockpit and wire is collected in holding chest. Thick fibre pass through rotating save all to separate fiber from water. Dense fibre stick on the rotating save all Finally pumped into trimbey meter .
18. MACHINE HEAD:
The main machine has undergone a continual evolution of change the basic components of today s paper machine are:
The stock inlet (flow spreader) the objective of the inlet piping is to distribution the papermaking fiber uniformly across the machine from back to front. The headbox this pressurized flow box distributes the stock onto the moving forming Wire.
Fourdrinier wire the endless moving wire forms the fibers into a sheet and enables the furnish to drain by gravity and dewater by suction. Press section the sheet is conveyed through a series of presses where additional water is removed and the web is consolidated Dryer section most of the remaining water is evaporated and fiber bonding develops as the paper contacts a series of steam heated cylinders.
Calendar section the sheet is pressed between metal rolls to reduce thinness and smooth the surface. Jumbo reel the dried calendared paper is wound onto a reel
CUTTING & FINISHING:
Parent roll (jumbo reel) is further cut into child reels with the help of binder
As per the requirement of customer it is cut into different size sheet or send as reel for packing
Packing is done and sends to finished good.
19. PRODUCT & PRODUCT MIX
The product manufactured in Orient Paper Mills is PAPER.
The product range of Orient Paper Mills and their utilities are as follows:
CULTURAL PAPERS
PRODUCT RANGE UTILITY
Diamond Touch Peacock Printing Writing & Printing
Copier Photocopier Paper Inkjet Laser Printer
& Office Stationery
Map Litho Quality Exercise Books & Cinema Wall
Posters
Wood Free Printing/ Writing Writing & Printing Books
Writing & Printing Paper Manufacturing of Exercise Books, 57 GSM to 80 GSM Printing Paper & Note Book Segment
TISSUE & NAPKINS
PRODUCT RANGE UTILITY
14 GSM Facial Use
16 GSM Toilet Rolls
18-20 GSM Paper Napkins
38 GSM Hand Towels
40-42 GSM Dispenser Hand Towels
20. ORDERING PROCESS PROCEDURE
The marketing and sales activities (Ordering process procedure) are controlled by the Sales Department in OPM which includes receiving of orders, preparation of dispatch order slips, ordering for production, quality checking, payment of excise duty, packaging and dispatch.
DISPATCH ADVICE SLIP:
The process begins with the dispatch of advice slip from the wholesaler (who in turn collects the orders from the retailers of his area) to the sales department. Thus the orders from all the regions are collected.
PREPARATION OF PLAN:
Initial layout plan is made according to the order received by various parties based on their production capacity (around 300 tonnes per day) and the demand. When the plan is finalized a copy of it is feeded in SAP and the same copy is send to four other departments viz, main machine, cutting & finishing, and to godown. This indicates the efficient co-ordination between the departments.
PRODUCTION:
The order slip which is received from the sales department contains all the specifications for manufacturing of paper like GSM, bulk & thickness, surface side, brightness, size, etc. according to which the production process is carried out. The required amount of product is produced.
CUTTING & FINISHING:
21. The reel’s of paper is forwarded to the cutting section to get the required dimensions as per the demand of the clients. The cutting is done to cater the needs of paper requirement for different purposes viz, writing & printing, copiers, cover pages, calenders and tissue papers like facial tissues, hand towels, toilet rolls and kitchen towels.
After cutting, the product is in the form of finished papers with a little treatment to remove the dust and fluff.
QUALITY CHECK:
Quality is maintained at each and every level to minimize the mechanical and human errors. After completion of cutting and finishing process the product under goes through strict quality check to assure the quality demanded by customers.
PACKAGING:
The finished product with required assured quality is sent to packaging department where papers are wrapped in bundles of specific quantity and again these bundles are packed in cartons with proper labeling for the shipping purposes and sent to godown.
DISPATCH:
A general meeting is held to decide the proper dispatch of goods. The Sales Department sends the orders to dispatch the goods with the list of their destinations. Transportation facilities are provided along with the insurance of goods by the organization so as to guarantee the delivery of goods in time with risk coverage to get the customer delight and to maintain the brand loyalty.
The sales department co-ordinate with the finance department to hand over a copy of dispatched goods. A record of the same is maintained in the finance department and bills and invoice is sent to the customer to regulate the billing in order to get the due amount. The department is liable to pay the appropriate excise duty before the final dispatch.
22. CUSTOMER COMPLAINT HANDLING PROCEDURE
In this process various steps involved explained below-
CUSTOMER COMPLAINT
↓
COMPLAINT REGISTRATION & ACKNOWLEDGEMENT
↓
ARRANGEMENT OF COMPLAINT ATTEND
↓
COLLECTION OF SAMPLE AND INFORMATION
↓
COMPLAINT ANALYSIS
↓
FEEDBACK TO CUSTOMER
↓
CLOSURE OF COMPLAINT
23. RESPONSIBILITIES OF VARIOUS AUTHORITIES
GM (sales department)
Overall responsibility of department work (sales godown, export).
Communication with wholesalers &corporate office for timely delivery of goods.
Give precise instructions to the subordinates for correct work method..
Make sure that the orders recieved are being executed as per customers requirements and
quality standard.
Attending quality complaints time to time.
To ensure effective internal communication.
T set new objectives and targets.
Coordination with inter department like paper machine, finishing house, paper godown etc.
ASSISTANT MANAGER (sales department)
To superwise proper implementation of SOP/WI.
To execute the order like preparation of DA&DI of tissue and pilot plant.
Providing feedback of day to day job execution order & dispatch to HOD.
Coordination with inter departmentlike tissue machine finishing huse paper gdwn.
SALES OFFICER (sales department)
To maintain QMSDM related record.
Reviewing and planning for dispatches with the HOD.
Make sure that quality parameters are match up to the buyers requirements.
Maintainance of excise/customs documents.
Coordination with excise/customs people.
24. ENVIRONMENTAL POLICY OF ORIENT PAPER MILL
Creating environmental awareness amongst all our employees.
Follow the environmental regulations.
Continually reviewing our manufacturing process.
Preserving natural resources through efficient use of it.
Recycling and disposal of wastages in an environment friendly.
TRANSPORTATION
Mostly the transportation of paper in India is done through roadways via trucks .and the transportation charges is paid by whole sellers .some of the local transporters are-
LAXMI ROAD LINES BURHAR
JOLLY ROADLINES BURHAR
VIKAS ROADLINES BURHAR
25. QUALITY CONTROL:
To help maintain standardized and uniform quality of the raw material and the final product.
A stringent quality assurance test. R & D experts at work
The success story of Orient Paper and Industries Limited greatly hinges upon its commitment to continuous Research and Development. At all its locations and in all its Divisions, the Orient Paper and Industries Limited scientists are always exploring new ideas and technologies for optimum results.
Orient Paper and Industries Limited's Research & Development Centers are some of the most well-equipped in the country and are duly recognized by the Government of India.
PRACTICES IN QUALITY CONTROL:
1. Testing in raw material.
2. Testing in intermittent.
3. Testing in final product.
26. QUALITY CONTROL STANDARDS:
1. Size of paper.
2. Strength of paper.
3. GSM of paper.
4. Fluff of paper.
5. Whiteness of paper.
6. Thickness of paper.
COMPLAINTS REGARDING TO QUALITY CONTROL:
1. GSM variation.
2. Cresses and fold in paper.
3. Size Variation.
4. Reel joints improperly.
5. Ink spreading on paper while printing.
6. Poor strength of paper.
7. By counting.
27. CENTRAL EXCISE DUTY:
Central Excise duty is an indirect tax which is levied and collected on the goods/commodities manufactured in India. Generally, manufacturer of commodities is responsible to pay duty to the Government. This indirect taxation is administered through an enactment of the Central Government viz., The Central Excise Act, 1944 and other connected rules- which provide for levy, collection and connected procedures. The rates at which the excise duty is to be collected are stipulated in the Central Excise Tariff Act, 1985. It is mandatory to pay Central Excise duty payable on the goods manufactured, unless exempted e.g., duty is not payable on the goods exported out of India. Further various other exemptions are also notified by the Government from the payment of duty by the manufacturers
I. BASIC CONDITIONS FOR EXCISE LIABILITY
Section 3 of Central Excise Act ( often called the 'Charging Section' ) states that 'There shall be levied and collected in such manner as may be prescribed duties on all excisable goods other than salt which are produced or manufactured in India .
These words are same as those used in Entry No 84 to list I. This definition of Central Excise duty is vital, because it clearly signifies that there are four basic conditions for levy of Central Excise duty.
(1) The duty is on goods.
(2) The goods must be excisable.
(3) The goods must be manufactured or produced
(4) Such manufacture or production must be in India. Unless all of these conditions are satisfied, Central Excise Duty cannot be levied.
II. TYPES OF EXCISE DUTY
28. Excise duties are of following types -
1. Duties under Central Excise Act - Basic duty and special duty of excise are levied under Central Excise Act. Basic excise duty (also termed as Cenvat as per section 2A of CEA added w.e.f. 12-5-2000) is levied at the rates specified in First Schedule to Central Excise Tariff Act, read with exemption notification, if any. The general rate is 16% w.e.f. 1-3.2001. There is partial exemption of 8% and 4 % to a few products. Some commodities like pan masala, cars etc. are livable with special duty.
2. National Calamity Contingent Duty (NCD) - A 'National Calamity Continent Duty' has been imposed on cigarettes, biris, pan masala and miscellaneous tobacco products w.e.f. 1-3-2001.
3. Additional Duty on goods of special importance - Some goods of special importance are levied Additional Excise under Additional Duties of Excise (Goods of Special Importance) Act, 1957.
4. Additional Duty on Textile Articles - Additional excise duty of 15% on certain textile and textile articles like articles of silk / wool / cotton, man-made filaments, metallised yarn etc. is imposed under Additional Duties of Excise (Textile and Textile Articles) Act, 1978. The revenue from these levies goes fully to Central Government.
5. Duty on Medical and Toilet preparations - A duty of excise is imposed on medical preparations under Medical and Toilet Preparations (Excise Duties) Act, 1955.
6. Additional duty on mineral products - Additional duty on mineral products (like motor spirit, kerosene, diesel and furnace oil) is payable under Mineral Products (Additional Duties of Excise and Customs) Act, 1958.
The basic rate of excise duty is 12% charged on paper industry and it may be reduce or increase as per Government policy and it is notified in time as well .
Basic documents of excise in manufacturing industry are:-
29. DAILY STOCK ACCOUNT:- in this document entry of finished goods is made in order to calculate the duty.
PLA (Personal Ledger Account):-In this document the entry of how much amount is credited or debited is made.
ADVERTISING AND SALES PROMOTION:
Through sales conference.
Through advertisement in local fair.
Through media.
Through provided discounts at regular intervals.
30. WORKING PROCEDURE IN SALES DEPARTMENT
ORDER BOOKING & PROCESSING
1. Wholesalers send their dispatch advices to our Head Office (Kolkata) wherein full dispatch particulars such as Quality of Paper, Specification, Dispatch Instruction, and Instruction for drawing documents etc. are given. Dispatch Advices are being sent by the wholesalers / Consumers (through Wholesalers) through our Head Office in Original Copy / Email – Sales (Amlai) after putting Order confirmation No., Seal & Signature as a token of Order Acceptance.
2. The Wholesaler sends order procured from Consumers, then that order is booked in the name of the consumer and order confirmation is sent to Wholesalers. The remuneration is paid / credited on receipt of invoices from wholesalers.
3. Order booking is being done according to allocation allotted to Wholesalers.
4. Outstanding order position is worked out on the basis of order booking & comprising the above data in SAP System.
5. Order Scrutiny is being done for feasibility of manufacturing /delivery schedule/payment terms/ consignee etc.
MANUFACTURING PROGRAMME
1 Comprising the Order Quality wise, GSM wise & Urgency of the parties: manufacturing programme is being sent to all the Four Paper Machines on daily basis.
2 Manufacturing Programme is sent to Paper Section under copies to Cutter Section, Finishing House .
31. 3 In case, there is no order, the paper is manufactured in the standard sizes, which are prevalent in different market
EXPORT ORDER PROCESSING
1. Export Orders are being sent by our Kolkata Office in the form of Work Order to us for respective Machines along-with copies to Technical Department and Accounts.
2. After reviewing these orders, we send it to IT Department for Pricing and then send these orders to the respective machines for production as per the work order Container Wise..
3. After manufacture of order, we send the Ready Position of Containers to Kolkata Office.
4. And from there placement of Containers get ready, then we inform to Local Customs Office for Inspection so that loading can be started and accordingly Commercial Invoice & Reel Annexure are prepared.
5. In between the loading of container, at least 3 photographs are being taken for each container and being sent to Kolkata Office via Email next day along with dispatch detail.
6. After Inspection loading starts and upon completion of loading, samples are being drawn, then sealing of container is being done in-front of customs people.
7. After necessary Seal and Signatures of Superintendent, Transporter Copy of Commercial Invoice, Sealed Envelope carrying drawn sample are being handed over to Container Driver and Containers are released for Port.
DISPATCH
1. A detail of Quality wise, GSM wise quantity finished is taken from Finishing House on daily basis and the dispatch Instructions is issued to Paper Godown through SAP System.
2. The concerned dealing persons does the checking in respect of quality, Size, GSM, Payment terms, Destinations and other related information in the dispatch instructions from the party before sending the same to Paper Godown.
3. Indents are placed for trucks with the authorized Transporters for different stations.
32. 4. After dispatch of goods, Invoices are prepared and sent to Sales Department by Paper Godown, after that, signature on invoices are being carried out, one copy of Invoice (Transporter Copy) along-with the Internal Gate Pass is given to the Transporter for releasing the truck from Godown and Main Gate after final security check at the Gate.
QUALITY COMPLAINTS / CLAIMS
1. On receipt of the complaints the details given thereof are checked and logged in the complaint Register and sent to concerned departments for verification / checking.
2. After receiving Comments for respective Complaints from concerned department, the same are being forwarded to Kolkata Office for settlement.
3. Half Yearly and Yearly provision list are being prepared and sent to Kolkata Office for necessary approval of the claims / complaints lying pending for settlement.
WARE HOUSE MANAGEMENT
1. Receiving Reams from finishing house, counted by our Sardar and tallied with finishing house Sardar and Reels from Finishing House.
2. To keep Reels Systematically and Reams in EAR Marked place.
3. To Bundle the Reams with proper marking of Quality, Size, Ream Weight and no. of Reams as per practice and tallied by Packing Sardar for receipt.
4. To stack the Ream Bundles item wise with guidance of Sardar and to mark bundle number on each bundle.
5. To load number of Bundles of each item as per loading programme prepared manually.
6. While loading Bundles / Reels counted item wise as per loading programme.
7. To check and count remaining Bundles after loading item wise.
8. While loading the Reels, individual Reels are checked by their Reel Nos. and than loaded and accordingly loading program sent for final Commercial Invoice.
33. LOADING PROCEDURE
1. Receipt of Dispatch Instruction from Sales Department and prepare the loading program as per Truck availability.
2. After preparation of loading program, one Supervisor shows the material to loading gangs for Truck loading.
3. Billing i.e., Source Document, Gate Pass, Reel Annexure are being prepared on the basis of loading program prepared after loading of Trucks.
4. After printing of Commercial Invoice, the same is being sent to Sales for checking and necessary signature in the Gate Pass and Invoice, after that the Invoices are given to respective Transporters to release the Trucks.
PROCESSING IN COMPUTER
1. Size & quality wise Reams / Reels are entered in Receipt format and summary is being tallied with Finishing House report.
2. After receipt of Dispatch Instruction from Sales Department, Source document, Billing & Gate Pass are being prepared – as per loading programme.
3. Source documents are being prepared & checked. Then Invoices and Gate Pass are printed. Then checked and sent to Sales Deptt. After enclosing the Lorry receipt by Transporter.
4. Summary of dispatches, Summary of Invoices are printed & checked. Quantity are checked with Post Dispatch Register.
5. Daily Stock List is printed and sent to Sales Deptt.
6. Other entries manually in Daily Stock Register, P.L.A., Bond Register.
34. SWOT ANALYSIS
STRENGTH:
1. Rank – first in tissue paper & second in paper manufacturing in ASIA.
2. Very big Brand name.
3. Quality of paper.
4. The management of sales/export activity is very good here.
5. Better division of work.
6. Good working environment.
7. Efficient, experienced and sufficient number of staff.
WEAKNESSES:
1 Inadequate availability of water.
2 Inadequate utilization of locally available recyclable raw material.
3 Non-utilization of renewable (solar) energy which is present in abundance in area.
4 Quality related complaints from consumer.
OPPURTUNITIES
1. The demand for tissue paper is growing per year, thus there is a great opportunity for growth in this segment.
2. While demand for writing and printing is growing at a healthy rate, thus the growth of this segment will encourage the enormous growth of the organization.
THREATS
1. The scarcity of raw materials is the area of major concern for the entire paper industry.
2. The increasing cost of raw materials and other inputs is another area of major concern.
3. There are many more competitors have been grown up in recent year.
35. SUGGESTIONS
1. As per the current market trends /requirements brightness of the paper needs to be improved.
2. Many of the wholsellers/dealers prffer high bulk paper,so the bulk of paper may also be improved.
3. After sales the service priority should also be taken care of, to maintain a good relation with the customer.
4. Company should increase their production capacity .company should also raise the quality of its product due to increase in competition.
5. Company should have to concentrate more on their marketing strategy.
LEARN TO THE ORGANIZATION
Discipline in daily life
After training a proper discipline being maintained in my daily life. Standard of living is improved. I take proper care in doing care in every work this gives me lots of confidence.
Seriousness about responsibilities
Before training I was not serious about my responsibilities. But now after training I could know the actual meaning of responsibilities. Now I do every work with great responsibility this improves my relations with everybody.
Feeling of respect to others
This thing is a great thing. Which I got after training. Now I respect all the persons either elders or younger. That’s why I am getting respect from others also.
Way of talking with other
Before training I never thought about talking language with others. Now after training I think much about my talking language and my look in front of others.
36. CONCLUSION
I can conclude that the sales activities in Orient Paper Mill are well systematically and fully integrated. The networking channel of the company is broad and active by which company knows about their customer’s needs and demand. The system of transformation of information is very effective which leads the effectiveness in the work and production.
The study resulted Orient Paper Mill is take the position of leader in tissue paper manufacturing & second in printing paper manufacturing due to their quality, devotion, punctuality, cooperative nature, communication. One thing which is noticed by me the company is the desire to achieve the success by put in toward the best efforts in exact and intelligent way. They followed strategic planning, vision, mission and goal to get the desired outcome.
The company is having a good brand name which is also a one of the factor to getting a good reputation in a market. Other than that the company is also maintain their quality price in the market which is also put an effort to make their success story. The mutual understanding among the employees of this company is also a good quality which makes the works easy and interested. A healthy environment has also put a great effort in the production which is easily shown in this company.
At the last it can be concluded from the summer training project the sales activities in the Orient Paper Mill is good as the any company wants for their proper running of their business. Demand of their product in the market is more than supply of the company, its shows that the sales department of this company is seriously takes their responsibility and put their best effort in their job.
