ENTIRE PROJECT

SUMMER INTERNSHIP REPORT – TATA INTERNATIONAL LTD., DEWAS (MADHYA PRADESH)
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CHAPTER 1 – INTRODUCTION
1.1 Industry Profile –
Leather is a durable and flexible material created by tanning animal rawhide and skin,
often cattle hide. It can be produced at manufacturing scales ranging from cottage
industry to heavy industry. People use leather to make various goods—including clothing
(e.g., shoes, hats, jackets, skirts, trousers, and belts), bookbinding, leather wallpaper, and
as a furniture covering. It is produced in a wide variety of types and styles, decorated by a
wide range of techniques.
Due to its excellent resistance to abrasion and wind, leather found a use in rugged
occupations. The enduring image of a cowboy in leather chaps gave way to the leather-
jacketed and leather-helmeted aviator. When motorcycles were invented, some riders took
to wearing heavy leather jackets to protect from road rash and wind blast; some also wear
chaps or full leather pants to protect the lower body. Top-quality motorcycle leather is
superior to any practical man-made fabric for abrasion protection and is still used in
racing. Many sports still use leather equipment. Its flexibility facilitates forming and
shaping it into balls and protective gear. Leather fetishism is the name popularly used to
describe a fetishist attraction to people wearing leather, or in certain cases, to the
garments themselves. Many rock groups (particularly heavy metal and punk groups in the
1980s) are well known for wearing leather clothing. Leather clothing, particularly jackets,
are common in the heavy metal and Punk subculture. Extreme metal bands (especially
black metal bands) and Goth rock groups have extensive leather clothing. Many cars and
trucks come with optional or standard "leather" seating. These days most car
manufacturers due to consideration of durability and cost use synthetic PU leather,
including luxury car brands like Mercedes-Benz, BMW, and Audi.
In religiously diverse countries, leather vendors typically clarify the kinds of leather in
their products. For example, leather shoes bear a label that identifies the animal from
which the leather came. This helps a Muslim not accidentally purchase pigskin, and a
Hindu avoid cattle. Many vegetarian Hindus do not use any kind of leather. Such taboos
increase the demand for religiously neutral leathers such as ostrich and deer. Judaism
forbids the comfort of wearing shoes, belts, or any other items made with leather on Yom
Kippur, Tisha B'Av, and during mourning. Jainism prohibits the use of leather, since it is
obtained by killing animals. Some vegetarians, vegans and animal rights activists and
groups such as PETA, boycott and promote the boycotting of all leather products, arguing
that the use of leather is unjustifiable. They encourage the use of alternative materials
such as synthetic leathers.
Many pseudo-leather materials have been developed. Some published claims assert that
certain versions of artificial leather are stronger than real leather when manufactured with
strength in mind. Ranges of synthetic polymeric materials provide features rivalling or

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exceeding those of various types of leather in particular applications; they include vegan
microfiber, pleather and Naugahyde.
Leather Industry in Modern India –
Skin was a valuable material even from the time of God. There is a particular reference of
the skin of elephant used as cloth by Lord Shiva in the Hindu epic Mahabharata. Again,
Lord Shiva, the Greatest Destroyer in the Hindu Triad was used to sit on a tiger’s skin for
his deep meditation and penance1. The Bible also says “Unto Adam also and to his wife
did the Lord God make coats of skins and clothed them” The primitive man including
dam and Eves used the skins of the animals for covering his body and it can be said that
he use of skins began so early in the history of a human race. The deer skin was used as
seat by the Brahmans of ancient India. According to Webster’s Encyclopaedia unabridged
dictionary of the English language, the meaning of the term skin is the external covering
or inducement of an animal separated from the body usually with its hair or feathers,
especially when soft and flexible. Thus, Great Gods and very ancient and primitive man
used the raw skin of animals for their day to day multipurpose activities. Many passages
in the ancient literature of the Hindu Epics show that even in those early days, the use of
skin had been discovered and a high value was set on them. It is evident from such
writings that clothing was one of the earliest and principal items to which skins were
used. However, it is also impossible to fix any date as to the commencement of the use of
the skin in the universe Leather is made from raw skin of animals. The meaning of the
term leather as given in the Webster’s Encyclopaedic Unabridged Dictionary of the
English language is “the skin of animals prepared for use by tanning or similar process
designed to preserve it against decay and to make it pliable of supple when dry”. The
origin of the art of leather making from the skin cannot in anyway be calculated and the
art may rightly be said to have sprung into existence from the misty depths of antiquity.
However, when the history of mankind is traced back a number of references are such
articles as quivers of leather, drums, leather armour, whips and even of leather bags. In
the time of Rig-Veda written about 3000 B.C., leather mashaks for water were well
known and Indra was praised as piercing the rain confining skins or mashaks of clouds.
Bottles of the same materials also were evidently in common use during those days. traps
and bands were manufactured with leather and hides and sails were also made of the same
materials. In 2000 B.C. Agastia in his poison neutralizing mantra says, “I deposit the
poison in the solar orb like leather bottle in the house of vendor of spirits. According to
the Law books of Sankhya and Likhita in 2000 B.C., that water is declared pure which is
kept in old leather bottles. Leather bags were universally used for raising water from
wells. Atri in 2000 B.C. is likewise of the same opinion and adds that flowing water and
that which is raised by machinery are not defiled”. The use of such words as charmanta,
charmapath, varatra, chasabandha etc. in old Sanskrit works indicate that straps, bands
and strings of leather were in common use and sails were also made of leather or hide. In
the Laws of Manu in 800 B.C. mashaks for water are alluded to under the name of driti
and its peculiar form with the four feet left intact is pointed out5. Directions are also

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given for the purification of leather articles. Leather shoes are mentioned in the code of
Manu as a suitable gift for Guru. In another place in the same work the taking off leather
sandles with hands is classified amongst prohibited acts. Other Smritis ordained that
oleaginous articles preserved in leather bottles do not become impure by the contact of
cow hide. Leather gauntlets, quivers and jewellery cases were found in Egyptian graves
which date back to 300 B.C. They give some indication of the great age of the craft. The
articles, which may be regarded as early leather goods, were manufactured by same
craftsman who produced sandals and other footwear. Marco polo states that in 1290 A.D.
that “the curing of hides and the manufacture of leather were two of the most important of
Gujarat industries. Every year a number ships went to Arabia laden with the skins of
goats, oxen, unicorns and other animals. The leather was used for sandals and was
cleverly worked into red and blue sleeping mats exquisitely inlaid with figures, birds and
beasts and skilfully embroidered with gold and silver wire.” Production of leather goods
remained a part of the shoe maker’s work right up to medieval times when it was taken
over by the book binding trade which was then growing in importance. Uttar Pradesh in
India occupied a predominant position in the making of finely crafted ‘joothis’ and
leather wear for Mughals and the elitist society of the Mughal Court. In the South leather
formed one of the items of trade between the South Indian states and the Greek and the
Roman kingdoms of Europe. Leather is a versatile, durable and prestigious material, with
a wide range of desirable attributes - such as flexibility, strength, mould ability,
breathability, friction resistance and with the possibility of being prepared in a way to be
resistant to heat and water. Leather will retain its appearance and its functional properties
if it is correctly handled and maintained. The correct method of care and handling will
depend on the type of leather. Leather is generally more acceptable to the public than fur
and many people buy it to wear as coats and shoes or for use as handbags, wallets and
belts8. We’ve been told in the past that leather is healthier for our feet because it’s
breathable and therefore cuts down on potential foot fungus or other problems.
Leather has had a universal appeal from time immemorial. The manufacture of leather is
one of the oldest technological professions. Even before the beginning of recorded time,
man has worked with hides and skins to make the earliest form of clothing. The leather
making of primitive man was a race between his efforts and the destructive forces of
nature. The tanner quickly became a specialist and tanning skills were passed from father
to son and on these basis family fortunes and eventually, industrial empires were built.
The concept of tanning and use of leather was prevalent from time immemorial. Between
5000 and 3000 B.C. the Sumerians of Southern Mesopotamia used leather to make
women’s dresses and other items. Ancient Assyrians used leather to make wineskins
which could be inflated to make floating devices for rafts. The Phoenicians made water
pipes from leather. The Romans used leather for a wide variety of purposes and they
became masters in the tanning process. During the middle ages, leather tanners gathered
together and formed guilds, because the tanning process is so odoriferous that no one
wanted them around. The ‘Cordovan’ leather, which is primarily used in shoe making,
comes from horse hide, was first produced by the Moors when they ruled in Spain during
the 8th century A.D. The history of leather manufacture in India can be traced back to

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ancient times as is evident from references to it in Vedic literature and reports from
Marco Polo. The leather making activities were mainly in the hands of the village
chamars and were sufficient to meet the local needs. International export started only
during the 1880s. The history gives an account of the origin of tanning process. The
tanning is a chemical that occurs in a wide variety of plants and trees, most notably, the
oak. It is widely believed that man happened upon the sealing qualities of tannin by the
most precise of scientific methods. In other words, it was discovered purely by accident.
Early hide users were trying to dry the hides by smoking them. The tannins in the bark
and leaves and leaves that were used to fuel the fire of the smoking process were released
into the hides, thus helping to make said hides a pliable material.
The primitive method of preparing hides was first they soaked it then pounded. The skin
was then placed over a plank and carefully scraped. After the fat and meat were removed,
the hide was coated with urine or wood ash to aid in hair removal. Dung from carnivores,
such as dogs’ was spread over the hide for bating. After bathing, finishing was done. For
finishing hide was washed and hung over a pole that rested over clay lined pit. The pit
was filled with a mixture of water and crushed oak bark. The alternative method involved
was using a brain soup to coat the hide with. The brain soup is prepared from the brain of
the animal that provided the hide. There were various emissions being generated in the
leather tanning and finishing industry. VOC emissions may occur during finishing
processes. Ammonia emissions may occur during some of the wet processing steps.
Emissions of sulphide may occur during liming/un-haring and subsequent processes. Also
alkaline sulphides in tannery waste water can be converted to hydrogen sulphide if the PH
is less than 8.0, resulting in release of this gas. Chromium emissions may occur from
chromate reduction, handling of basic chromic sulphate powder and from the buffing
process.
The twentieth century marked a new period in the trade history of the Indian leather
industry. During 1900-1914, the export scene was dominated by Calcutta and Madras
with the former exporting raw goods and the latter tanned ones. In 1912-13, the total
export of hides/skins amounted to Rs. 8 crores as against Rs. 4 crores from Madras. This
was because 17 of the 22 organised tanneries were in Madras and the rest remained
scattered in Bengal, Bihar, Orissa and Bombay. The outbreak of World War II gave an
impetus to the development of leather and leather goods industry in India. While in 1913-
14 only 25 large units, employing 2,753 workers, were established, by 1941, the number
of units had increased to 114 and the workers to 26, 056. Before 1947, though the British
had shown considerable interest in leather manufacturing in India and had even
established some chrome tanning units in Bengal, India mainly exported raw hides and
skins. After independence, planned efforts were made by the government of India to
promote and develop export trade by the adoption of the Export Policy Resolution in
1970 and implementing the recommendations of the Seetharamiah Committee. This led to
the standardization of material and the development of the tanning industry. The first and
second migrations in the global tanning and finishing industry have had a definite impact
on the Indian leather industry. The last two decades have marked the emergence of the

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leather products industry as one of the top five foreign exchange contributors to our
country. The industry had undergone total metamorphosis, emerging as one of the
significant competitors in the global market for leather and leather products. The image of
the country as a supplier of raw hides and skins and tanned leather has been left far
behind and our products, such as leather footwear, leather apparels and hand bags, have
found wide acceptance even in quality conscious markets such as Germany, USA, Japan
and France. This has been possible largely due to the far sighted policies of the
Government of India and the initiatives from the industry.
The setting up of the Seetharamiah, Kaul and Pandey Committees proved to be
watersheds in the history of the Indian leather industry. Conscious efforts were made to
promote exports of value added leather products. The Seetharamiah Committee
recommended a radical transformation of the existing structure of the industry by
suggesting a ban on the export of raw hides and skins, with a gradual reduction in the
export of wet-blue leather. The Kaul Committee’s recommendations helped in
strengthening the industry’s production base, by providing a major thrust towards
importing of capital goods. The Pandey Committee’s recommendations at accelerating
the pace of change by mobilizing resources and creating facilities for manufacture and
export of value added leather products. In the context of recent developments in the
leather industry, both at the national and international levels, and recognizing the need to
provide impetus to this sector for export promotion and growth, the government of India
constituted the Murthy Committee, which went into the growth prospects of the Indian
leather industry and submitted a number of recommendations aimed at capturing at least
10 per cent of the global market share by India. Salient recommendations of the
committee include measures to encourage greater consumption of non-leather material in
the domestic market, in order to conserve and divert leather for export production,
promotion of strategic alliances with developed and developing countries through joint
ventures with the Indian industry for material management, product selling, chemicals,
machinery etc. According to the CLRI survey on capacity utilization, there are 2091
tanneries in the country out of which 1803units are in the small scale sector and 288 are
DGTD units. Tamil Nadu with 934 units, West Bengal with 538 units and Uttar Pradesh
with 378 units, account for 89 percent of the tanneries in the country. A survey of the
growth of the Indian leather industry over the past four decades has revealed that, of the
1803 units under SSI sector that were surveyed, only 234 (13%) were set up before 1950;
126(7%) between 1951-60; 325 (18%) between 1961-72; 451 (25%) between 1973-1980
and 667 (37%) between 1981-88. In other words, 62% of the existing units were set up
after 1973. Out of 288 units surveyed in the DGTD sector, 29% came into existence
during 1961-72 and 39% during 1973-80. Only 9% were set up after 1980. It is very
difficult to estimate the growth rate of the product sector since the size of the actual
production units in the small and cottage are not known. The organized sector accounts
for only a small percentage of the total production as shown in the subsequent chapters,
though the trend in the next two decades may show a major shift in the leather product
towards organized units with modernized production capabilities.

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The growth of Indian leather industry is of recent origin. Though leather processing and
crafting have been practiced for many decades in the country, for a variety of reasons,
such as the general aversion of majority of the population for the trade in hides and skins,
low demand for leather products such as footwear (military or the uniformed forces were
the major users of leather shoes, belts etc.), a substantial quantity of hides and skins
produced in the country was exported as raw material, with little or no processing at all.
The population engaged in the recovery and processing of hides and skins belonged
predominantly to either the scheduled castes or Muslim Community. Accordingly, on the
enunciation of the first industrial policy of the Government of India, after the
independence, it was decided to protect this sector from the invasion of organized
industry, so that the current employment in the industry, consisting of people belonging to
the vulnerable sections of society, could be protected. The industry thus, came to be
reserved for the small scale sector. The industry remained virtually confined to the
cottage sector due to the excise duty regulations which required an industrial unit using
more than 2 HP electric power, or employing more than 50 persons, to comply with the
excise regulations. At the beginning of the 1970s, the bulk of the hides and skins
produced was exported as raw material and whatever production of leather and leather
products took place in the country was predominantly carried out in cottage level units.
The industry attracted attention in the early 1970s when there was foreign exchange crisis
caused by the oil price hike. Among the few industries identified as having export
potential, leather was one. A government committee, after studying the then current status
of the industry, recommended in 1973, that the export of raw hides and skins and pickled
hides and skins be banned; that of semi-processed leather regulated and that of finished
leather, encouraged. Import of technology, capital goods, chemicals and other inputs
needed for making finished leather was allowed. Import duties were reduced. This
resulted in the first flush of modernization of the industry, when a number of tanning and
finishing facilities came up in the country with a good deal of support from foreign
buyers of leather. Along with the tanning and finishing facilities, some footwear units
also came up, but such units could not be in large numbers in the modern sector, as the
licence was issued only if the licensee undertook to export 95% of his production. The
situation at the end of 1970s was thus a growing modern tanning and finishing sector,
exporting a good deal of finished leather and a vast network of cottage units for
converting leather into footwear and products. Another committee in 1979 and a third
committee in 1985, recommended further liberalization in import policy for import of
capital goods, components, consumables etc. needed for converting leather into various
leather products. Simultaneously, a set of incentives were also announced, encouraging
export of value added products and discouraging export of leather. The export obligation
on the licensees was reduced to 75%. The phase from 1984 to 1992 witnessed what may
be described as the boom period for leather exports from India. The domestic market for
leather and leather products reveals some characteristics. First, the domestic market is
mainly for footwear, for sandals and chappals and very limited for shoes. It is extremely
sensitive to price, the bulk of the requirements of the market is met by the output from
cottage sector. It is not very alive to design and aesthetics. A little hike in price could
drive people to cheaper substitutes. As the footwear produced in a modern factory cannot

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be sold in the domestic market for prices less than Rs.500 per pair currently, the market
for such footwear is not very large. The youth, of late, seem to show preference for sports
shoes and athletic shoes, but the number that can afford such shoes at prices above RS.
500 per pair is not large. There is mention about a large middle class in the country, of the
size of 150 million, with purchasing power similar to that found in advanced countries,
but it must be stated that in the footwear market the purchasing power of this so called
wealthy middle class has not yet been exhibited. There is virtually no market for leather
garments, basically because of the climatic conditions in most parts of the country. That
such garments would be beyond the reach of most Indians is the other equally potent
reason. Likewise, in respect of leather goods such as handbags, wallets and travel goods
too, the domestic demand is small mainly on account of price consideration. Bulk of the
domestic demand for such products is met by non-leather substitutes. The main factors
that do have an impact on the demand pattern for footwear and leather goods are
population, disposable personal income levels, climatic conditions, price levels, general
economic condition, availability of attractive and competitive substitutes, religious
considerations-in that order.
Importance of Leather Industry in Indian Economy –
The details about the investment in leather industry and the sales are given below:
Investment details of Indian leather industry –
Sector
No. of
Units
Average
Investment per
unit
*(in Rs. Crores)
Total Cost(in
Rs. Crores)
Tanning
SSI
Large / medium
1077
80
2.25
5.00
2423.25
400.00
Sub – Total (I)
2823.25
Foot Wear
SSI
Large / medium
550
50
0.80
3.78
440.00
189.00

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Sub – Total (II)
629.00
Leather goods
SSI
Large / medium
390
10
0.50
1.68
195.00
16.80
Sub – Total (III) 211.80
Leather
Garments
SSI
Large / medium
390
10
1.00
4.00
390.00
40.00
Sub – Total
(IV) 430.00
Total
(I+II+III+IV)
4094.05
Unorganised sector (@30% of total
amount)
1228.21
Total Amount 5322.26
The ratio of investment: sales value is 1: 2.25, which is very low when compared to other
industries. This is mainly due to low capacity utilization of the units. The capacity
utilisation of units in respect of hides converting raw into unfinished leathers is estimated

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at 49%, raw to finished 60% and unfinished to finished 70%. In the case of skin based
tanneries, the respective percentages are 64, 67 and 70. The main reasons reported for
under utilisation of capacity are raw material shortage, high price of raw materials, and
lack of modernisation, financial constraints, power constraints and stringent
environmental regulations.
Industrial Processing –
In general, leather is sold in these four forms:
1. Full-grain leather refers to hides that have not been sanded, buffed, or snuffed (as
opposed to top-grain or corrected leather) to remove imperfections (or natural marks)
on the surface of the hide. The grain remains allowing the fiber strength and
durability. The grain also has breathability, resulting in less moisture from prolonged
contact. Rather than wearing out, it develops a patina during its expected useful
lifetime. High quality leather furniture and footwear are often made from full-grain
leather. Full-grain leathers are typically available in two finish types: aniline, semi-
aniline.
2. Top-grain leather (the most common type in high-end leather products) is the
second-highest quality. It has had the "split" layer separated away, making it thinner
and more pliable than full-grain. Its surface has been sanded and a finish coat added,
which produces a colder, plastic feel with less breathability, and it does not develop a
natural patina. It is typically less expensive and has greater stain resistance than full-
grain leather if the finish remains unbroken.
3. Corrected-grain leather is any leather that has had an artificial grain applied to its
surface. The hides used to create corrected leather do not meet the standards for use in
creating vegetable-tanned or aniline leather. The imperfections are corrected or
sanded off, and an artificial grain embossed into the surface and dressed with stain or
dyes. Most corrected-grain leather is used to make pigmented leather as the solid
pigment helps hide the corrections or imperfections. Corrected grain leathers can
mainly be bought as two finish types: semi-aniline and pigmented.
4. Split leather is leather created from the fibrous part of the hide left once the top-grain
of the rawhide has been separated from the hide. During the splitting operation, the
top-grain and drop split are separated. The drop split can be further split (thickness
allowing) into a middle split and a flesh split. In very thick hides, the middle split can
be separated into multiple layers until the thickness prevents further splitting. Split
leather then has an artificial layer applied to the surface of the split and is embossed
with a leather grain (bycast leather). Splits are also used to create suede. The strongest
suedes are usually made from grain splits (that have the grain completely removed) or
from the flesh split that has been shaved to the correct thickness. Suede is "fuzzy" on
both sides. Manufacturers use a variety of techniques to make suede from full-grain.
A reversed suede is a grained leather that has been designed into the leather article
with the grain facing away from the visible surface. It is not considered a true suede.

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Less-common leathers include:
1. Buckskin or brained leather is a tanning process that uses animal brains or other
fatty materials to alter the leather. The resulting supple, suede-like hide is usually
smoked heavily to prevent it from returning to a rawhide state, if wetted. It is easier
to soften, and helps repel leather-eating bugs.
2. Patent leather is leather that has been given a high-gloss finish. Inventor Seth
Boyden developed the original process in Newark, New Jersey in 1818. Patent
leather usually has a plastic coating.
3. Fish leather is popular for its motifs and its pigmentation. Mainly used for making
shoes and bags, the fish skin is tanned like other animal skins. The species used
include salmon, perch, sturgeon, etc.
a. Salmon : farmed in Iceland and Norway, salmon skin has fine scales. Its strength and
elegant look make it the most popular fish leather.
b. Perch : from the Nile, its skin is recognizable with large, round and soft scales
c. Wolf-fish : smooth, without scales, with dark spots, and stripes due to the friction of
marine rocks
d. Cod : finer scales than salmon, but more varied texture, sometimes smooth and
sometimes rough
e. Sturgeon : known for its eggs (caviar), its leather is quite expensive
f. Eel : without scales, its skin is shiny
g. Tilapia : originally from Africa and farmed in many places, tilapia leather is
beautiful, with resistant qualities similar to salmon and perch
h. Shagreen is also known as stingray skin/leather. Applications used in furniture
production date as far back as the art deco period. The word "shagreen" originates
from France. It is known as the most difficult leather to work due to dished scales of
the animal, and it is one of the most expensive leathers.
i. Shark is covered with small, close-set tubercles, making it very tough. Shark skin
handbags were once in vogue, but interest has fallen as the material and production
costs are very high. Moreover, this skin is more difficult to work. (Do not confuse
with sharkskin, a woven textile product).
4. Vachetta leather is used in the trimmings of luggage and handbags. The leather is
left untreated and is therefore susceptible to water and stains. Sunlight makes the
natural leather darken in shade (develop a patina).
5. Slink is leather made from the skin of unborn calves. It is particularly soft and is
valued for making gloves.
6. Deerskin is a tough, water-resistant leather, possibly due to the animal's adaptations
to its thorny and thicket-filled habitats. Deerskin has been used by many societies,
including indigenous Americans. Most modern deerskin is no longer procured from
the wild, with deer farms breeding the animals specifically for the purpose of their
skins. Large quantities are still tanned from wild deer hides in historic tanning towns
such as Gloversville and Johnstown in upstate New York. Deerskin is used in jackets

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and overcoats, martial arts equipment such as kendo and bogu, as well as personal
accessories such as handbags and wallets.
The leather manufacturing process is divided into three fundamental subprocesses:
preparatory stages, tanning, and crusting. All true leathers undergo these subprocesses. A
further subprocess, surface coating, can be added into the leather process sequence, but
not all leathers receive surface treatment. Since many types of leather exist, it is difficult
to create a list of operations that all leathers must undergo.
The preparatory stages are when the hide/skin is prepared for tanning. Preparatory stages
may include: preservation, soaking, liming, unhairing, fleshing, splitting, reliming,
deliming, bating, degreasing, frizing, bleaching, pickling, and depickling.
Tanning is a process that stabilizes the protein of the raw hide or skin so it does not
putrefy, making it suitable for a wide variety of end applications. The principal difference
between raw and tanned hides is that raw hides dry out to form a hard, inflexible material
that, when rewetted (or wetted-back) putrefy, while tanned material dries to a flexible
form that does not become putrid when wetted-back.
Many tanning methods and materials exist. The choice ultimately depends on the end
application for the leather. The most commonly tanning material is chromium, which
leaves the tanned leather a pale blue color (due to the chromium). This product is
commonly called wet blue. The hides, when finished pickling, are typically between pH
2.8 and 3.2. At this point, tannery workers load the hides into a drum and immerse them
in a float that contains the tanning liquor. The hides soak while the drum slowly rotates
about its axis, and the tanning liquor slowly penetrates through the full thickness of the
hide. Workers periodically cut a cross-section of a hide and observe the degree of
penetration. Once the process achieves even penetration, workers slowly raise the float's
pH in a process called basification, which fixes the tanning material to the leather—and
the more tanning material fixed, the higher the leather's hydrothermal stability and
shrinkage temperature resistance. Chrome-tanned leather pH is typically between pH 3.8
and 4.2.
1.2 Company Profile –
Tata Group is an Indian multinational conglomerate holding company headquartered in
Mumbai, Maharashtra, India. It was founded in 1868 by Jamsetji Tata and gained
international recognition after purchasing several global companies. It is one of India's
largest conglomerates. In 2014-15, the revenue of Tata companies, taken together, was
$108.78 billion. These companies collectively employ over 600,000 people. Each Tata
company or enterprise operates independently under the guidance and supervision of its
own board of directors and shareholders. There are 30 publicly-listed Tata enterprises
with a combined market capitalisation of about $134 billion (as on March 31, 2015). Tata
companies with significant scale include Tata Steel, Tata Motors, Tata Consultancy

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Services, Tata Power, Tata Chemicals, Tata Global Beverages, Tata Teleservices, Titan,
Tata Communications and Indian Hotels Company.
This section lists the Tata companies and details their business:
Chemicals -
Tata Chemicals
Rallis India
Tata Pigments Limited
General Chemical Industrial Products
Brunner Mond
Advinus Therapeutics
Magadi Soda Company
Consumer products -
Tata Salt
I-shakti
Casa Décor
Tata Swach
Tata Global Beverages, is the world's second largest manufacturer of packaged tea and
tea products.
Tata Starbucks, is a 50:50 joint venture company, owned by Starbucks Corporation and
Tata Global Beverages
Eight O'Clock Coffee
Tetley
Tata Coffee
Himalayan, mineral water brand
Lakme
Tata Ceramics
Infiniti Retail (Cromā)
Tata Industries
Titan Industries
Trent (Westside)
Landmark Bookstores
Tata Sky
Voltas, consumer electronics company
Tata International Ltd.
Tanishq
Fastrack, Youth Fashion Brand

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Titan Eye+, Optical Stores from Titan Industries
Tata Refractories
Westside
Energy -
Tata Power is one of the largest private sector power companies.
Tata Power Solar, started as a joint venture between Tata Power and BP Solar, now a
wholly owned company.
Hooghly Met Coke and Power Company
Jamshedpur Utilities and Services Company
Tata Power Delhi Distribution Ltd (Formerly Known as North Delhi Power Ltd)
Powerlinks Transmission
Tata Power Trading
Tata Projects
Engineering -
TAL Manufacturing Solutions
Tata AutoComp Systems Limited (TACO)
Hispano Carrocera
Tata Motors, manufacturer of commercial vehicles (largest in India) and passenger cars
Jaguar Land Rover (Manager of Tata's British brands Jaguar cars and Land Rover)
Tata Daewoo Commercial Vehicle
Tata Projects
Tata Technologies Limited
Tata Marcopolo
Tata Consulting Engineers Limited
Tata Cummins
Telco Construction Equipment
TRF
Voltas Global Engineering Centre
Tata Advanced Materials
Tata Advanced Systems
Tata Motors European Technical Centre
Tata Petrodyne
Tata Precision Industries
Telcon Construction Equipment
Information systems and communications -

14
Computational Research Laboratories
INCAT
Nelco
Nelito Systems
Tata Business Support Services
Tata Consultancy Services Ltd. (TCS) is one of the world's largest IT Services
companies.
Tata Elxsi
Neotel
Tata Interactive Systems
Tata Teleservices
Tata Teleservices (Maharashtra)
Tata DoCoMo
Tata Communications
CMC Limited
VSNL International Canada
Tatanet, Managed connectivity and VSAT service provider
Services -
Tata Sons
TajAir
Mjunction
Vistara
Air Asia India joint venture with Air Asia
The Indian Hotels Company
Taj Hotels
Vivanta By Taj
The Gateway Hotels & Resorts
Ginger Hotels
Roots Corporation
Tata Housing Development Company Ltd. (THDC)
Tata Limited
TATA AIG General Insurance
TATA AIA Life Insurance
e-Nxt Financials ltd.
TKM Global, Logistics and Supply Chain
Tata AG
Tata Asset Management

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Tata Financial Services
Tata Capital Financial Services Limited
Tata International AG
Tata Investment Corporation
Tata Advanced Systems Limited
Drive India Enterprise Solutions
Tata Quality Management Services
Tata Realty and Infrastructure Limited
Tata Interactive Systems
Tata Africa Holdings
Tata AutoComp Systems
Tata Industrial Services
Tata NYK
Tata Services
Tata Strategic Management Group
Steel -
Tata Steel
Tata Steel Europe
Tata Steel KZN
Tata Steel Processing and Distribution
JAMIPOL
NatSteel Holdings
Tata BlueScope Steel
Tata Metaliks
Tata Sponge Iron
Tayo Rolls
The Tinplate Company of India
Tata Bearings
TM International Logistics
Core sciences -
Tata Institute of Fundamental Research
Tata Institute of Social Sciences
Acquisitions –
February 2000 – Tetley Tea Company, $407 million
March 2004 – Daewoo Commercial Vehicle Company, $102 million

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August 2004 – NatSteel's Steel business, $292 million
November 2004 – Tyco Global Network, $130 million
July 2005 – Teleglobe International Holdings, $239 million
October 2005 – Good Earth Corporation
December 2005 – Millennium Steel, Thailand, $165 million
December 2005 – Brunner Mond Chemicals, $10 million
June 2006 – Eight O'Clock Coffee, $220 million
November 2006 – Ritz Carlton Boston, $170 million
January 2007 – Corus Group, $12 billion
March 2007 – PT Kaltim Prima Coal (KPC) (Bumi Resources), $1.1 billion
April 2007 – Campton Place Hotel, San Francisco, $60 million
January 2008 – Imacid Chemical Company, Morocco
February 2008 – General Chemical Industrial Products, $1 billion
March 2008 – Jaguar Cars and Land Rover, $2.3 billion
March 2008 – Serviplem SA, Spain
April 2008 – Comoplesa Lebrero SA, Spain
May 2008 – Piaggio Aero Industries S.p.A., Italy
June 2008 – China Enterprise Communications, China
June 2008 – Neotel, South Africa
October 2008 – Miljo Grenland / Innovasjon, Norway
1.3 Vision, Mission, Objective and Goal of the Company –
Their mission is to improve the quality of life of the communities we serve globally
through long-term stakeholder value creation based on leadership with trust.
The core idea of the Tata group of industries has always been to serve the society and its
people for a better life style and prosperity.
The Tata Group has helped establish and finance numerous research, educational and
cultural institutes in India. The Tata Group was awarded the Carnegie Medal of
Philanthropy in 2007 for philanthropic activities.
Some of the institutes established by the Tata Group are:
Tata Institute of Fundamental Research

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Tata Institute of Social Sciences
Indian Institute of Science
National Centre for Performing Arts
Tata Management Training Centre
Tata Memorial Hospital
Tata Centre for Technology & Design at IIT Bombay
Tata Center for Technology & Design at Massachusetts Institute of Technology
Tata Football Academy
Tata Cricket Academy
Tata Trusts, a group of philanthropic organisations run by the head of the business
conglomerate Tata Sons
The JRD Tata Ecotechnology Centre
The Energy and Resources Institute (earlier known as Tata Energy and Research Institute)
– a non-governmental research institute.
Tata Medical Center, was inaugurated on 16 May 2011, by Ratan Tata
The Tata Group has donated ₹ 2.20 billion ($50 million) to the Harvard Business School
(HBS) to build an academic and a residential building on the institute's campus in Boston,
Massachusetts. The new building will be called the Tata Hall and used for the institute's
executive education programmes. The amount is the largest from an international donor
to Harvard Business School
One Tata project brought together Tata Group companies (TCS, Titan Industries and Tata
Chemicals) was developing a compact, in-home water-purification device. It was called
Tata swach which means "clean" in Hindi and would cost less than 1000 rupees (US$21).
The idea of Tata swach was thought of from the 2004 tsunami in the Indian Ocean, which
left thousands of people without clean drinking water. This device has filters that last
about a yearlong for a family of five. It is a low-cost product available for people who
have no access to safe drinking water in their homes. The advantage of this device is that
it does not require the use of electricity.
TCS also designed and donated an innovative software package that supposedly teaches
illiterate adults how to read in 40 hours. "The children of the people who have been
through our literacy program are all in school", says Pankaj Baliga, global head of
corporate social responsibility for TCS. In 1912, Tata Group expanded their CEO's
concept of community philanthropy to be included in the workplace. They instituted an
eight-hour workday, before nearly any other company in the world. In 1917, they
recommended a medical-services policy for Tata employees. The company would be
among the first worldwide to organise modern pension systems, workers' compensation,
maternity benefits, and profit-sharing plans.The charitable trusts of Tata Group fund a
variety of projects, for example the Tata Swach and the TCS project. They founded and
still support such cherished institutions as the Indian Institute of Science, Tata Institute of

18
Fundamental Research, the National Centre for the Performing Arts and the Tata
Memorial Hospital. Each Tata Group company channels more than 4 percent of its
operating income to the trusts and every generation of Tata family members has left a
larger portion of its profit to them.After the Mumbai attacks, salaries of the attacked Taj
Hotel employees were paid despite the hotel being closed for reconstruction. About 1600
employees were provided food, water, sanitation and first aid through employee outreach
centres. Ratan Tata personally visited families of all the employees that were affected.
The employee's relatives were flown to Mumbai from outside areas and were all
accommodated for 3 weeks. Tata also covered compensation for railway employees,
police staff, and pedestrians. The market vendors and shop owners were given care and
assistance after the attacks. A psychiatric institution was established with the Tata Group
of Social Science to counsel those who were affected from the attacks and needed help.
Tata also granted the education of 46 children of the victims of the terrorist attacks.
In 2013, the Tata group, through the Tata Relief Committee and the Himmotthan Society,
an associate organisation of the Sir Ratan Tata Trust, has been working in close
collaboration with the Uttarakhand government to provide relief to the impacted local
communities in three districts of the state. The relief activities, which include provision of
food and household material, have so far covered over 65 villages and 3,000 families. In
the first phase of relief, the group expects to reach over 100 villages. The Tata group also
plans to implement long-term measures for the economic, ecological and resource
sustainability of the affected communities and areas. The plan, currently under
development, will be based on a baseline survey of impacted villages which is being
carried out by teams from the Centre for Disaster Management at the Tata Institute of
Social Sciences (TISS), Mumbai, in collaboration with local organisations and
communities.

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CHAPTER 2 – ORGANIZATIONAL STRUCTURE (HIERARCHY) –
The Tata hierarchical structure is a lot more democratic and co-dependent than other structure, at
the same time ensuring independent functioning. This provides for a very unique management and
flow of power in the organization which helps to locate accountability for future scenarios.
Tata has always been a company which has strived for improvement in business 2nd but 1st in
societal benefits. One of this includes betterment of their employees. The entire management
hierarchy of the group is in accordance with that.

20
Below given is the typical hierarchical structure of any Tata company –

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CHAPTER 3 – FUNCTIONAL AREAS (DIVISIONS) –
3.1 Finance-
The finance department at TIL looks after the total paperwork of the company and other such
formalities. It also includes double checking customers and documents. Transactions are
carried out directly through banks especially with foreign banks, hence a 24x7 work is
required.
Some of them are-
1. Foreign Exchange –
Foreign currency transactions are recorded at the exchange rates prevailing on the date of
the transaction. Monetary items are translated at the rates of exchange prevailing at the date
of the balance sheet. Gain/loss arising out of differences in foreign exchange rates on
settlement/translation of monetary items are recognised in the statement of profit and loss.
The premium or discount arising at the inception of the forward exchange contract is
amortised as expense or income over the life of the contract. Exchange differences on such
contracts are recognised in the statement of profit and loss in the reporting period in which
the exchange rate changes. A profit or loss arising in cancellation or renewal of such a
forward exchange contract is recognised as income or as expense for the period.
Even though it is assumed that transaction costs are greater for individuals rather than firms,
it is still important for TIL to manage its foreign exchange risk. It does so by broadly two
methods:
1. External hedging through exposure netting or currency invoicing
2. Internal hedging through forward contracts or futures and options
At the end of every month, TIL prepares exposure of net realizable amount from the
customers, the outstanding amount to be recovered from the parties to whom the final
dispatch of goods has been made and documents have been sent to the banks. TIL exposures
prepared have been enclosed, which describes the whole procedure in a very befitting
manner. These documents actually depict the net realizable amounts and the amount that need
to be hedged against market volatility.
TIL Dewas, enters into forward contracts with its consortium banks like State Bank of India,
ICICI Bank, IDBI and books the rates. The premium rate is added to the spot rate and a
contract is booked with the specified bank at a pre reckoned rate.
In order to manage its exchange rate risk TIL does not conduct market selection which is a
good option to boost the cash inflows of the company considerably. It could focus on

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countries facing appreciation as compared to INR and hence profit from exchange rate
difference.
The premium rate or INR forward rate is assessed through ‘Reuters News Services’ which is
updated every minute as soon as there is any fluctuation in the forex market. These rates keep
on fluctuating with change in the forex conditions.
2.Buyer’s Credit –
It is a form of short-term borrowing taken at the time of import from overseas lenders such as
banks and other financial institutions for goods they are importing. This helps achieve loans
at lower rates i.e. rates that are closer to the LIBOR rates as against domestic sources of
financing which are costlier. These stood at Rs. 6,764.37 lakhs as on 31st march 2013, out of
which 4,034.95 were secured and the remaining unsecured. The secured buyer’s credit are
against first charge by way of hypothecation of the Company’s entire stock of raw material,
semi-finished and finished goods, consumable stores and spares and such movables including
book debts, bills whether documentary or clean, outstanding monies, receivable, both present
and futures, in a form and manner satisfactory by the bank, ranking pari-passu with other
participating banks.
3.Import – Export Document –
In almost all countries, a onetime licensing procedure to act as an Exporter/Importer is
required to be completed. In India, IEC number (Import Export Code number) is required to
act as an Importer or Exporter.
If you are an exporter, you would have already set up an Export company by following
necessary government rules and regulations. By choosing your export product, you would
have sent export samples to your international buyer if required and got approved. After
necessary communication with your overseas buyer on terms of payment and terms of
delivery, you arrange to issue proforma invoice, in turn you receive export order followed by
purchase order from your overseas buyer. The terms of payment for your export contract
could be advance payment, Documents against Acceptance DA, Documents against
Payments DAP, or under Letter of Credit LC. If you as overseas seller require to cover credit
risk against your overseas buyer, you can approach concerned authorities to cover insurance.
In India, ECGC is the authorized agency who covers such credit risks for Indian exporters.
Being an exporter, you will have an idea about other risks involved in export. The terms of
delivery could be EX-Works, FOB, CFR, CIF, DAP, DDP or any other Inco terms. If you
would like to arrange finance against export , you can approach your bank for preshipmentor
post shipment finance against export orders obtained by you.

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3.2 Marketing –
The marketing department has overall responsibility for growing revenue, increasing market
share and contributing to company growth and profitability. In a small business, the
marketing department may just be one person, or it may include a marketing director or
manager plus marketing executives responsible for functions such as advertising, publications
or events.
Strategy-
The senior member of the marketing department takes responsibility for setting marketing
strategy in line with overall company strategy and objectives. The strategy may be to increase
share in a specific market sector, for example, to enter a new sector, or to open a new channel
of distribution, such as the Internet, to reach a wider geographical market. The marketing
department reaches agreement on strategy with the board or senior management team before
planning campaigns in detail.
Market Research-
Market research is a key responsibility for the marketing department. Research helps the
company identify market opportunities and gain a better understanding of customer needs. It
also helps them understand competitors’ strengths and weaknesses so they can take action to
protect business with existing customers or win business from weaker competitors. The
department can carry out its own research by studying industry reports, market data on
websites, or by contacting customers and prospects to survey their needs and attitudes.
Alternatively, they can brief a market research firm to carry out the research.
Product Development-
The marketing department works with Internal or external product development teams to
develop new products or improve existing ones. The department analyzes sales of existing
products and identifies gaps in the product range where there may be opportunities for the
company. Marketing employees provide development teams with information on customer
needs and preferences to help them identify the features or improvements to incorporate in
new products. Later in the product development process, the marketing department sets prices
and prepares plans to launch the product.
Communications-
Marketing departments plan campaigns and develop communications material to promote
products and services to customers and prospects. Depending on their available budgets, they
may plan advertising campaigns, develop e-mail marketing programs, create promotional
content for the company website, write press releases or product publications, such as product
leaflets, company brochures, product data sheets or customer newsletters. They may write
and design the promotional material if they have skills within the department or they may
appoint advertising agencies or design firms to produce the work.

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Sales Support-
Cooperation between the sales and marketing departments can improve sales performance
and speed up business growth. The marketing department can provide sales teams with high-
quality leads by running advertisements that include a reply mechanism, such as a coupon or
telephone number, or by encouraging visitors to the company website to register their details
in return for a free newsletter or special report. Marketing also prepares presentations for the
sales team and supplies them with stocks of promotional material to give to customers and
prospects.
Events-
In some companies, marketing departments are responsible for organizing events, such as
exhibitions, seminars, sales conferences or customer hospitality events. They plan the
logistics of the event, booking exhibition booths or meeting facilities, for example, and
provide event material, such as displays, presentations or handouts. They also promote
external events to customers and prospects to ensure successful attendance.
3.3 Production –
1. Raw Material Purchase Unit- First of all we went to the department of RMU and
met the area In-charge Mr. Chaman Singh (Goat); Mr. Arvind Singh (Sheep); Mr.
Naveen Kumar (cow). Mr. Chaman wasn’t available to guide and facilitate us hence
the same was provided by one of his assistants. He explained to us about all the
information related to raw material for example-from where the raw material is to be
imported and of which animals, grain, texture etc.
The animal skins used for the production of leather are Goat, Sheep and Cow & they are
being imported mainly from Saudi Arab, local sourcing is done from Kolkata, Punjab etc. and
after that all the leather is being preserved with timely spraying of water. There are three
kinds of raw material processed at TIL, Dewas
 Goat Skins
 Sheep Skins(wool sheep & red hair sheep)
 Cow Hides
In India approximately 50% of cow hides come from dead animals. In Leather Finishing
Unit, Dewas the raw material arrives after tanning in wet blue condition. The tanning
operations are done in various small tanneries in Chennai, Kolkata, Mazuffarpur, Delhi etc.
The sorting is very important in LFU and is done according to area, substance, thickness.
2. Safety Dept.- After that we went to the safety dept. to meet the area In charge of this
dept. Mr. Bharat Singh. But unfortunately he was busy and thus the meeting couldn’t
take place

25
3. Dye House – In this dept. we meet to the Mr. Sanjeev Gupta. He explained whole
procedure of his department. The major three operations are done in this dept.
 Mechanical Operations
 Drum Operations
 Mechanical Operations after Dyeing
Mechanical operation-
a. Sammying- Excess water must be removed from wet blue leather to make it
suitable for splitting & shaving. Sammying is done by Sammy machine.
b. Splitting- The objective of splitting is to adjust the thickness of leather as
required by the client.
c. Shaving- The objectives are-
i. To reduce the thickness.
ii. To make the thickness uniform all over.
iii. To make the flesh side clean & level.
d. Trimming & Weighing –The Purpose is to avoid wastage of chemicals. After
that the skins are weighed & this shaved weight is used to calculate the
chemicals required for the further processing.
Drum Operations-
e. Neutralising-The object is to remove extra chemicals from the leather.
f. Dyeing – The purpose is to give the leather proper base colour and make it
even all-over so further treatment processes are easy to achieve.
g. Re-Tanning and Fat Liquoring- The object of re-tanning is to make the
leather full & tight and object of fat liquoring is to make the leather soft &
stretchy &waterproof by coating and lubricating the fibres of leather with oil.
Mechanical operation after dyeing-
h. Sammying- The purpose is to remove excess of moisture and fat liquor to the
leather.
i. Setting- The purpose is to make the leather absolutely flat by removing
wrinkles & folds.
j. Drying- After setting the leather are either hung to dry or dried in tunnel dries
& then hooked to dry.

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4. Setting & Crust yard- In this dept. we meet to the Mr. Deependra Singh he
explained all the procedure of this dept.
a. Conditioning- This is the procedure of providing good conditioning of the
leather according to the temp. required by leather.
b. Staking- The purpose of staking is to soften the leather by staking machines.
c. Toggling & Trimming- In this process the leather is being stretched with the
help of toggling machines. This gives the leather a nice flat appearance & a
good pattern and then the unwanted edges of the leather are trimmed.
d. Buffing- In this process leather are buffed on the flesh side by a buffing
machines which gives velvety feel.
e. Snuffing- The opposite side of flesh is snuffed after buffing.
f. Deducting- In this process dust is removed which provide clean dust free
leather surface for further operations.
g. Sorting- After the mechanical operations are finished leather are sorted
according to the customers’ requirements. For e.g. - area, color, thickness of
the leather etc.

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5. Finishing Yard- In this dept. we approached Mr. Pawan Vishal but due to some
previous works he was pre-occupied and thus we were told to approach his assistant,
we met him & he was kind enough to explain all the procedure. This too is a very
important process which is used for final touches and finishing to the leather skin. For
ex- spraying, glazing, ironing, re-snuffing, measuring etc.
Since Mr. Kundan Singh and Mr. Pankaj Saxena of Finished Goods and Warehouse
department, in-charge of goat and bovine division were not available too hence he was
gracious enough to guide us through those sections also.
6. Finishing Goods & Warehouse- Mr. Pankaj Saxena explained about this dept. for all
3 divisions i.e. goat, sheep & bovine.
a. Sorting- In this dept. the finished leather are sorted to check whether the
material conform to the customer/ order specification w.r.t. the grade, grain,
substance, size, color & quality of finish. After that to give a neat shape to the
leather avoiding raw edges the leather are trimmed.
b. Trimming & Measuring- The leather are then finally measured in an
electronic or pinwheel measuring machine & the area is recorded on the flesh
side of leather.
c. Packaging & Dispatch- After that the measured leathers are made into
bundles of 6,10,12,24 skins based on customer demands. Total area of each

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bundle is printed out on a paper which is then pasted on the respective bundle.
These bundles are packed in the large cardboard box, properly sealed &
wrapped. Then the boxes are shipped out to different destinations.
3.4 Human Resources –
For interns the contact with the HR department at the plant was Mrs. Anita Chauhan.
The HR department is quite literally the life of the organisation and for the entire group of
industries since it lies in their core.
1. Compensation management
Compensation expense is typically the second largest business expense next to raw materials
or purchased goods. Competing for talent on the basis of wages alone is no longer cost-
effective, and HR department must determine the right mix of base pay, variable pay and
benefits that motivates and retains high performers, and aligning the salary program (as well
as incentive programs) to performance markers for the Company, teams and individuals.
2. Benefits evaluation and administration
Managing and controlling the increasing costs of employee benefits while balancing the
needs of the employees has become a very sensitive issue, especially with respect to health
insurance. There are basic questions to answer, such as whether to offer multiple benefit
options, how funding for the plans should be split between employer and employee
contributions, and how much of the benefit plan administration should be handled internally.
3. Recruitment/talent acquisition
Declining interest in the manufacturing sector among the younger generations is partly due to
the perception that manufacturing is not as cutting edge as other industries. The need to
balance a permanent “core” full-time work force with temporary workers required to meet
seasonal or periodic spikes in demand also makes manufacturing jobs look less secure to
young people.
These are industry-wide challenges and it will take an imaginative, well-connected,
persuasive HR leader to give your company an advantage. The ability to effectively recruit
talent at all levels of the organization in a cost-effective and timely manner is critical.
4. Training and development
The degree to which employees are “engaged” (that is truly committed to an organization’s
success vs. “doing a job”) has a direct impact on profitability. HR leaders need to effectively
manage all areas of training and development, whether by mentoring, contracting for off-the-
shelf programs and study courses, hiring outside consultants, or leveraging train-the-trainer
programs offered by suppliers.

29
5. Performance appraisal and management
HR can design and implement the formal employee appraisal programs internally or use
outside consultants to assist with the process to insure that the process and tool are aligned
with the organization’s goals and draw upon current best practices. In addition HR can
provide line managers with the support and skills they need to effectively engage in these
processes so the organization can achieve the desired results.
Effective performance management supports employee engagement; in turn, an engaged
workforce is positively correlated to company financial performance.
6. Employee and labor relations
HR leadership in employee and labor relations is especially important in manufacturing
companies. If the company is non-union, it typically takes much time and effort to sustain
this status. If unionized, labor negotiations and on-going relations with the union have a key
impact on company financials as many budget items are items for negotiation (benefits,
merit, lay-off provisions, etc.). Company management should evaluate how well their HR
function is prepared to deal with such circumstances.

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CHAPTER 4 – ANALYSIS AND INTERPRETATION –
4.1 SPECIALIZATION-
Preface to International Trade –
International trade is the exchange of capital, goods, and services across international borders
or territories, which could involve the activities of the government and individual. In most
countries, such trade represents a significant share of gross domestic product (GDP). While
international trade has been present throughout history (for example Uttarapatha, Silk Road,
Amber Road, salt road), its economic, social, and political importance has been on the rise in
recent centuries.
Characteristic of global trade -
Trading globally gives consumers and countries the opportunity to be exposed to new
markets and products. Almost every kind of product can be found on the international
market: food, clothes, spare parts, oil, jewellery, wine, stocks, currencies and water. Services
are also traded: tourism, banking, consulting and transportation. A product that is sold to the
global market is an export, and a product that is bought from the global market is an import.
Imports and exports are accounted for in a country's current account in the balance of
payments.
Industrialization, advanced technology, including transportation, globalization, multinational
corporations, and outsourcing are all having a major impact on the international trade system.
Increasing international trade is crucial to the continuance of globalization. Without
international trade, nations would be limited to the goods and services produced within their
own borders. International trade is, in principle, not different from domestic trade as the
motivation and the behaviour of parties involved in a trade do not change fundamentally
regardless of whether trade is across a border or not. The main difference is that international
trade is typically more costly than domestic trade. The reason is that a border typically
imposes additional costs such as tariffs, time costs due to border delays and costs associated
with country differences such as language, the legal system or culture.
Another difference between domestic and international trade is that factors of production
such as capital and labour are typically more mobile within a country than across countries.
Thus international trade is mostly restricted to trade in goods and services, and only to a
lesser extent to trade in capital, labour or other factors of production. Trade in goods and
services can serve as a substitute for trade in factors of production. Instead of importing a
factor of production, a country can import goods that make intensive use of that factor of
production and thus embody it. An example is the import of labour-intensive goods by the
United States from China. Instead of importing Chinese labour, the United States imports
goods that were produced with Chinese labour. One report in 2010 suggested that
international trade was increased when a country hosted a network of immigrants, but the
trade effect was weakened when the immigrants became assimilated into their new country.

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International trade is also a branch of economics, which, together with international finance,
forms the larger branch called international economics.
The history of international trade chronicles notable events that have affected the trade
between various countries. In the era before the rise of the nation state, the term 'international'
trade cannot be literally applied, but simply means trade over long distances; the sort of
movement in goods which would represent international trade in the modern world. In the
21st century, the European Union, United States and China are the three largest trading
markets in the world.
Procedure & Documents –
Import –
An import is a good brought into a jurisdiction, especially across a national border, from an
external source. The party bringing in the good is called an importer. An import in the
receiving country is an export from the sending country. Importation and exportation are the
defining financial transactions of international trade. In international trade, the importation
and exportation of goods are limited by import quotas and mandates from the customs
authority. The importing and exporting jurisdictions may impose a tariff (tax) on the goods.
In addition, the importation and exportation of goods are subject to trade agreements between
the importing and exporting jurisdictions.
"Imports" consist of transactions in goods and services to a resident of a jurisdiction (such as
a nation) from non-residents. The exact definition of imports in national accounts includes
and excludes specific "borderline" cases. A general delimitation of imports in national
accounts is given below:
 “An import of a good occurs when there is a change of ownership from a non-resident
to a resident; this does not necessarily imply that the good in question physically
crosses the frontier. However, in specific cases national accounts impute changes of
ownership even though in legal terms no change of ownership takes place (e.g. cross
border financial leasing, cross border deliveries between affiliates of the same
enterprise, goods crossing the border for significant processing to order or repair).
Also smuggled goods must be included in the import measurement.”
 “Imports of services consist of all services rendered by non-residents to residents. In
national accounts any direct purchases by residents outside the economic territory of a
country are recorded as imports of services; therefore all expenditure by tourists in the
economic territory of another country are considered part of the imports of services.
Also international flows of illegal services must be included.”
Basic trade statistics often differ in terms of definition and coverage from the requirements in
the national accounts:

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1. Data on international trade in goods are mostly obtained through declarations to
custom services. If a country applies the general trade system, all goods entering the
country are recorded as imports. If the special trade system (e.g. extra-EU trade
statistics) is applied goods which are received into customs warehouses are not
recorded in external trade statistics unless they subsequently go into free circulation of
the importing country.
2. A special case is the intra-EU trade statistics. Since goods move freely between the
member states of the EU without customs controls, statistics on trade in goods
between the member states must be obtained through surveys. To reduce the statistical
burden on the respondents small scale traders are excluded from the reporting
obligation.
3. Statistical recording of trade in services is based on declarations by banks to their
central banks or by surveys of the main operators. In a globalized economy where
services can be rendered via electronic means (e.g. internet) the related international
flows of services are difficult to identify.
4. Basic statistics on international trade normally do not record smuggled goods or
international flows of illegal services. A small fraction of the smuggled goods and
illegal services may nevertheless be included in official trade statistics through
dummy shipments or dummy declarations that serve to conceal the illegal nature of
the activities.
There are two basic types of import:
1) Industrial and consumer goods
2) Intermediate goods and services
Companies import goods and services to supply to the domestic market at a cheaper price and
better quality than competing goods manufactured in the domestic market. Companies import
products that are not available in the local market.
There are three broad types of importers:
1) Looking for any product around the world to import and sell.
2) Looking for foreign sourcing to get their products at the cheapest price.
3) Using foreign sourcing as part of their global supply chain.
Direct-import refers to a type of business importation involving a major retailer (e.g. Wal-
Mart) and an overseas manufacturer. A retailer typically purchases products designed by
local companies that can be manufactured overseas. In a direct-import program, the retailer
bypasses the local supplier (colloquial middle-man) and buys the final product directly from
the manufacturer, possibly saving in added cost data on the value of imports and their
quantities often broken down by detailed lists of products are available in statistical
collections on international trade published by the statistical services of intergovernmental

33
organisations (e.g. UNSTAT, FAOSTAT, OECD), supranational statistical institutes (e.g.
Eurostat) and national statistical institutes for Industrial and consumer goods.
Import Procedure:
Import trade refers to the purchase of goods from a foreign country. The procedure for import
trade differs from country to country depending upon the import policy, statutory
requirements and customs policies of different countries. In almost all countries of the world
import trade is controlled by the government. The objectives of these controls are proper use
of foreign exchange restrictions, protection of indigenous industries etc. The imports of goods
have to follow a procedure. This procedure involves a number of steps.
The steps taken in import procedure are discussed as follows:
(i) Trade Enquiry:
The first stage in an import transaction, like any other transaction of purchase and sale relates
to making trade enquiries. An enquiry is a written request from the intending buyer or his
agent for information regarding the price and the terms on which the exporter will be able to
supply goods.
The importer should mention in the enquiry all the details such as the goods required, their
description, catalogue number or grade, size, weight and the quantity required. Similarly, the
time and method of delivery, method of packing, terms and conditions in regard to payment
should also be indicated.
In reply to this enquiry, the importer will receive a quotation from the exporter. The quotation
contains the details as to the goods available, their quality etc., the price at which the goods
will be supplied and the terms and conditions of the sale.
(ii) Procurement of Import Licence and Quota:
The import trade in India is controlled under the Imports and Exports (Control) Act, 1947. A
person or a firm cannot import goods into India without a valid import licence. An import
licence may be either general licence or specific licence. Under a general licence goods can
be imported from any country, whereas a specific or individual licence authorises to import
only from specific countries.
The Government of India declares its import policy in the Import Trade Control Policy Book
called the Red Book. Every importer must first find out whether he can import the goods he
wants or not, and how much of a certain class of goods he can import during the period
covered by the relevant Red Book.
For the purpose of issuing licence, the importers are divided into three categories:

34
(a) Established importer,
(b) Actual users, and
(c) Registered exporters, i.e., those import under any of the export promotion schemes.
In order to obtain an import licence, the intending importer has to make an application in the
prescribed form to the licensing authority. If the person imported goods of the class in which
he is interested now during the basic period prescribed for such class, he is treated as an
established importer.
An established importer can make an application to secure a Quota Certificate. The certificate
specifies the quantity and value of goods which the importer can import. For this, he
furnishes details of the goods imported in any one year in basic period prescribed for the
goods together with documentary evidence for the same, including a certificate from a
chartered accountant in the prescribed form certifying the c.i.f. value of the goods imported in
the selected year.
The c.i.f. value includes the invoice price of the goods and the freight and insurance paid for
the goods in transit. The quota certificate entitles the established importer to import upto the
value indicated therein (called Quota) which is calculated on the basis of past imports. If the
importer is an actual user, that is, he wants to import goods for his own use in industrial
manufacturing process he has to obtain licence through the prescribed sponsoring authority.
The sponsoring authority certifies his requirements and recommends the grant of licence. In
case of small industries having a capital of less than Rs. 5 lakhs, they have to apply for
licences through the Director of Industries of the state where the industry is located or some
other authority expressly prescribed by the Government.
Registered exporter importing against exports made under a scheme of export promotion and
others have to obtain licence from the Chief Controller of Exports and Imports. The
Government issues from time to time a list of commodities and products which can be
imported by obtaining a general permission only. This is called as O.G.L. or Open General
Licence list.
(iii) Obtaining Foreign Exchange:
After obtaining the licence (or quota, in case of an established importer), the importer has to
make arrangement for obtaining necessary foreign exchange since the importer has to make
payment for the imports in the currency of the exporting country.
The foreign exchange reserves in many countries are controlled by the Government and are
released through its central bank. In India, the Exchange Control Department of the Reserve
Bank of India deals with the foreign exchange. For this the importer has to submit an

35
application in the prescribed form along-with the import licence to any exchange bank as per
the provisions of Exchange Control Act.
The exchange bank endorses and forwards the applications to the Exchange Control
Department of the Reserve Bank of India. The Reserve Bank of India sanctions the release of
foreign exchange after scrutinizing the application on the basis of exchange policy of the
Government of India in force at the time of application.
The importer gets the necessary foreign exchange from the exchange bank concerned. It is to
be noted that whereas import licence is issued for a particular period, exchange is released
only for a specific transaction. With liberalisation of economy, most of the restrictions have
been removed as rupee has become convertible on current account.
(iv) Placing the Indent or Order:
After the initial formalities are over and the importer has obtained the licence quota and the
necessary amount of foreign exchange, the next step in the import of goods is that of placing
the order. This order is known as Indent. An indent is an order placed by an importer with an
exporter for the supply of certain goods.
It contains the instructions from the importer as to the quantity and quality of goods required,
method of forwarding them, nature of packing, mode of settling payment and the price etc.
An indent is usually prepared in duplicate or triplicate. The indent may be of several types
like open indent, closed indent and Confirmatory indent.
In open indent, all the necessary particulars of goods, price, etc. are not mentioned in the
indent, the exporter has the discretion to complete the formalities, at his own end. On the
other hand, if full particulars of goods, the price, the brand, packing, shipping, insurance etc.
are mentioned clearly, it is called a closed indent. A confirmatory indent is one where an
order is placed subject to the confirmation by the importer’s agent.
(v) Despatching a Letter of Credit:
Generally, foreign traders are not acquainted to each other and so the exporter before
shipping the goods wants to be sure about the creditworthiness of the importer. The exporter
wants to be sure that there is no risk of non-payment. Usually, for this purpose he asks the
importers to send a letter of credit to him.
A letter of credit, popularly known as ‘L/C or ‘L.C is an undertaking by its issuer (usually
importer’s bank) that the bills of exchange drawn by the foreign dealer, on the importer will
be honoured on presentation up to a specified amount.

36
(vi) Obtaining Necessary Documents:
After despatching a letter of credit, the importer has not to do much. On receipt of the letter
of credit, the exporter arranges for the shipment of goods and sends Advice Note to the
importer immediately after the shipment of goods. An Advice Note is a document sent to a
purchaser of goods to inform him that goods have been despatched. It may also indicate the
probable date on which the ship is expected to reach the port of destination.
The exporter then draws a bill of exchange on the importer for the invoice value of goods.
The shipping documents such as the bill of lading, invoice, insurance policy, certificate of
origin, consumer invoice etc., are also attached to the bill of exchange. Such bill of exchange
with all these attached documents is called Documentary Bill. Documentary bill of exchange
is forwarded to the importer through a foreign exchange bank which has a branch or an agent
in the importer’s country for collecting the payment of the bill.
There are two types of documentary bills:
(a) D/P, D.P. (or Documents against payment) bills.
(b) D/A, D.A. (or Document against acceptance) bills.
If the bill of exchange is a D/P bill, then the documents of title of goods are delivered to the
drawee (i.e., importer) only on the payment of the bill in full. D/P bill may be sight bill or
usance bill. In case of sight bill, the payment has to be made immediately on the presentation
of the bill. But usually a grace period of 24 hours is granted.
Usance bill is to be paid within a particular period after sight. If the bill is a D/A bill, then the
documents of title of goods are released to the drawee on his acceptance of the bill and it is
retained by the banker till the date of maturity. Usually 30 to 90 days are provided for the
payment of the bill.
(vii) Customs Formalities and Clearing of Goods:
After receiving the documents of title of the goods, the importer’s only concern is to take
delivery of the goods, when the ship arrives at the port and to bring them to his own place of
business. The importer has to comply with many formalities for taking delivery of goods.
Unless the following mentioned formalities are complied with, the goods lie in the custody of
the Custom House.
(a) To obtain endorsement for delivery or delivery order:
When the ship carrying the goods arrives at the port, the importer, first of all, has to obtain
the endorsement on the back of the bill of lading by the shipping company. Sometimes the

37
shipping company, instead of endorsing the bill in his favour, issues a delivery order to him.
This endorsement of delivery order will entitle the importer to take the delivery of the goods.
The shipping company makes this endorsement or issues the delivery order only after the
payment of freight. If the exporter has not paid the freight, i.e., when the bill, of lading is
marked freight forward, the importer has to pay the freight in order to get green signal for the
delivery of goods.
(b) To pay Dock dues and obtain Port Trust Dues Receipts:
The importer has to submit two copies of a form known as ‘Application to import’ duly filled
in to the ‘Lading and Shipping Dues Office’. This office levies a charge on all imported
goods for services rendered by the dock authorities in connection with lading of goods. After
paying the necessary charges, the importer receive back one copy of the application to import
as a receipt ‘Port Trust Dues Receipt’.
(c) Bill of Entry:
The importer will then fill in form called Bill of Entry. This is a form supplied by the custom
office and is to be filled in triplicate. The bill of entry contains the particulars regarding the
name and address of the importer, the name of the ship, packages number, marks, quantity,
value, description of goods, the name of the country wherefrom goods have been imported
and custom duty payable.
The bill of entry forms are of three types and are printed in three colours-Black, Blue and
Violet. A black form is used for non-dutiable or free goods, the blue form is used for goods to
be sold within the country and the violet form is used for re-exportable goods, i.e., goods
meant for re-export. The importer has to submit three forms of bill of entry along-with Port
Trust Dues Receipt to the customs office.
(d) Bill of Sight:
If the importer is not is a position to supply the detailed particulars of goods because of
insufficiency of information supplied to him by the exporter, he has to prepare a statement
called a bill of sight. The bill of sight contains only the information possessed by the importer
along-with a remark that he is not in a position to give complete information about the goods.
The bill of sight enables him to open the package and examine the goods in the presence of
custom officer so as to complete the bill of entry.
(e) To pay Customs or Import Duty:
There are three types of imported goods:
 Non dutiable or free goods,
 Goods which are to be sold within the country or which are for home consumption,
and

38
 Re-exportable goods i.e. goods meant for re-export. If the goods are duty free, no
import duty is to be paid at the custom office.
Custom authorities will permit the delivery of such goods after usual examination of the
goods. But if the goods are liable for duty, the importer has to pay custom or import duty
which may be based on weight or measurement of goods, called Specific Duty or on the
value of imported goods Ad-valorem Ditty.
There are three types of import duties. On some goods quite low duties are levied and they
are called revenue duties. On some others, quite high duties are charged to give protection to
home industries against foreign competition. While goods imported from certain nations are
given preferential treatment for the levy of import duties and in their case full protective
duties are not charged.
(f) Bonded and Duty paid Warehouses:
The port trust and custom authorities maintain two types of warehouses-Bonded and Duty
paid. These warehouses are situated near the dock and are very useful to importers who do
not have godown of their own to store the imported goods or who, for business reasons, do
not wish to carry them to their own go-downs.
The goods on which the duty has already been paid by the importer can be kept in the duty
paid warehouses for which a receipt called ‘warehouse receipt’ is issued to him. This receipt
is a document of title and is transferable. The bonded warehouses are meant for goods on
which duty has been paid by the importer. If the importer cannot pay the duty, he may keep
the goods in Bonded warehouses for which he is issued a receipt, called ‘Dock Warrant’.
Dock Warrant, also like warehouses receipt, is a document of title and is transferable.
The bonded warehouses are used by the importer when:
(i) He has no godown of his own.
(ii) He cannot pay the duty immediately.
(iii) He wants to re-export the goods and thereby does not want to pay the duty.
(iv) He wants to pay the duty in instalments.
A nominal rent is charged for the use of these warehouses. One special advantage of these
warehouses is that the importer can sell the goods and transfer the title of goods merely by
endorsing warehouse receipt or dock-warrant. This will save the importer from the trouble
and expenses of carrying the goods from the warehouses to his godown.
(g) Appointment of clearing Agents:
By now we understand that the importer has to fulfil many legal formalities before he can
take delivery of goods. The importer may take the delivery of the goods himself at the port.

39
But it involves much of time, expenses and difficulty. Thus, to save himself from the
botheration of complying with all the complicated formalities, the importer may appoint
clearing agents for taking the delivery of the goods for him. Clearing agents are the
specialised persons engaged in the work of performing various formalities required for taking
the delivery of goods on behalf of others. They charge some remuneration on performing
these valuable services.
(viii) Making the Payment:
The mode and time of making payment is determined according to the terms and conditions
as agreed to earlier between the importer and the exporter. In case of a D/P bill the documents
of title are released to the importer only on the payment of the bill in full. If the bill is a D/A
bill, the documents of title of the goods are released to the importer on his acceptance of the
bill. The bill is retained by the banker till the date of maturity. Usually, 30 to 90 days are
allowed to the importer for making the payment of such bills.
(ix) Closing the Transactions:
The last step in the import trade procedure is closing the transaction. If the goods are to the
satisfaction of the importer, the transaction is closed. But if he is not satisfied with the quality
of goods or if there is any shortage, he will write to the exporter and settle the matter. In case
the goods have been damaged in transit, he will claim compensation from the insurance
company. The insurance company will pay him the compensation under an advice to the
exporter.
Documents –
(i) Bill of Entry –
Bill of entry is one of the major import document for import customs clearance. As explained
previously, Bill of Entry is the legal document to be filed by CHA or Importer duly signed.
Bill of Entry is one of the indicators of ‘total outward remittance of country’ regulated by
Reserve Bank and Customs department. Bill of entry must be filed within thirty days of
arrival of goods at a customs location.
Once after filing bill of entry along with necessary import customs clearance documents,
assessment and examination of goods are carried out by concerned customs official. After
completion of import customs formalities, a ‘pass out order’ is issued under such bill of entry.
Once an importer or his authorized customs house agent obtains ‘pass out order’ from
concerned customs official, the imported goods can be moved out of customs. After paying
necessary import charges if any to carrier Documents required for import customs clearance

40
of goods and custodian of cargo, the goods can be taken out of customs area to importer’s
place.
(ii) Commercial Invoice –
Invoice is the prime document in any business transactions. Invoice is one of the documents
required for import customs clearance for value appraisal by concerned customs official.
Assessable value is calculated on the basis of terms of delivery of goods mentioned in
commercial invoice produced by importer at customs location. I have explained about the
method of calculation of assessable value in another article in same web blog. The concerned
appraising officer verifies the value mentioned in commercial invoice matches with the actual
market value of same goods. This method of inspection by appraising officer of customs
prevents fraudulent activities of importer or exporter by over invoicing or under invoicing. So
Invoice plays a pivotal role in value assessment in import customs clearance procedures.
(iii) Bill of Lading / Airway bill –
BL/AWB is one of the documents required for import customs clearance. Bill of lading
under sea shipment or Airway bill under air shipment is carrier’s document required to be
submitted with customs for import customs clearance purpose. Bill of lading or Airway bill
issued by carrier provides the details of cargo with terms of delivery. I have discussed in
detail about Bill of Lading and Airway bill separately in this website. You can go through
those articles to have a deep knowledge about documents required for import customs
clearance.
(iv) Import License –
As I have mentioned above, import license may be required as one of the documents for
import customs clearance procedures and formalities under specific products. This license
may be mandatory for importing specific goods as per guide lines provided by government.
Import of such specific products may have been being regulated by government time to time.
So government insists upon an import license as one of the documents required for import
customs clearance to bring those materials from foreign countries.
(v) Insurance certificate –
Insurance certificate is one of the documents required for import customs clearance
procedures. Insurance certificate is a supporting document against importer’s declaration on
terms of delivery. Insurance certificate under import shipment helps customs authorities to
verify, whether selling price includes insurance or not. This is required to find assessable
value which determines import duty amount.
(vi) Purchase order/Letter of Credit –
Purchase order is one of the documents required for import customs clearance. A purchase
order reflects almost all terms and conditions of sale contract which enables the customs
official to confirm on value assessment. If an import consignment is under letter of credit

41
basis, the importer can submit a copy of Letter of Credit along with the documents for import
clearance.
(vii) Technical write up, literature etc. for specific goods (if any) –
Technical write up, literature of imported goods or any other similar documents may be
required as one of the documents for import clearance under some specific goods. For
example, if a machinery is imported, a technical write up or literature explaining it’s function
can be attached along with importing documents. This document helps customs official to
derive exact market value of such imported machinery in turn helps for value assessment.
(viii) Industrial License (if any) –
An industrial license copy may be required under specific goods importing. If Importer
claims any import benefit as per guidelines of government, such Industrial License can be
produced to avail the benefit. In such case, Industrial license copy can be submitted with
customs authorities as one of the import clearance documents.
(ix) RCMC. Registration cum Membership Certificate (if any) –
For the purpose of availing import duty exemption from government agencies under specific
goods, production of RCMC with customs authorities is one of the requirements for import
clearance. In such cases importer needs to submit Registration Cum Membership Certificate
along with import customs clearance documents.
(x) Test report (if any) –
The customs officials may not be able to identify the quality of goods imported. In order to
assess the value of such goods, customs official may draw sample of such imported goods
and arranges to send for testing to government authorized laboratories. The concerned
customs officer can complete appraisement of such goods only after obtaining such test
report. So test report is one of the documents under import customs clearance and formalities
under some of specific goods.
(xi) DEEC/DEPB /ECGC or any other documents for duty benefits –
If importer avails any duty exemptions against imported goods under different schemes like
DEEC/DEPB/ECGC etc., such license is produced along with other import clearance
documents.
Documents required for import clearance
(xii) Central excise document (if any) –
If importer avails any central excise benefit under imported goods, the documents pertaining
to the same need to be produced along with other import customs clearance documents.

42
(xiii) GATT/DGFT declaration –
As per the guidelines of Government of India, every importer needs to file GATT declaration
and DGFT declaration along with other import customs clearance documents with customs.
GATT declaration has to be filed by Importer as per the terms of General Agreement on
Tariff and Trade.
 NOTE
Apart from the above mentioned documents, importer has to file additional documents if any
required as per the guidelines of government / customs department under import of specific
goods.
Export –
The term export means shipping in the goods and services out of the jurisdiction of a country.
The seller of such goods and services is referred to as an "exporter" and is based in the
country of export whereas the overseas based buyer is referred to as an "importer". In
international trade, "exports" refers to selling goods and services produced in the home
country to other markets.
Export of commercial quantities of goods normally requires involvement of the customs
authorities in both the country of export and the country of import. The advent of small trades
over the internet such as through Amazon and eBay has largely bypassed the involvement of
Customs in many countries because of the low individual values of these trades. Nonetheless,
these small exports are still subject to legal restrictions applied by the country of export. An
export's counterpart is an import.
The theory of international trade and commercial policy is one of the oldest branches of
economic thought. Exporting is a major component of international trade, and the
macroeconomic risks and benefits of exporting are regularly discussed and disputed by
economists and others. Two views concerning international trade present different
perspectives. The first recognizes the benefits of international trade. The second concerns
itself with the possibility that certain domestic industries (or labourers, or culture) could be
harmed by foreign competition.
Methods of export include a product or good or information being mailed, hand-delivered,
shipped by air, shipped by vessel, uploaded to an internet site, or downloaded from an
internet site. Exports also include the distribution of information that can be sent in the form
of an email, an email attachment, a fax or can be shared during a telephone conversation.

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