A

Project Report

On

“To Study the legal Issues of Marino Food Products Pvt. Ltd.”

By

Gaikwad Anushka Milind

Class: TY B.B.A

(Marketing Specialization)

Under the guidance of

Dr. Shailendra Patil

In partial Fulfillment of

Bachelor Degree in Business Administration

Submitted To

Alandi (D), Pune

Affiliated to

Savitribai Phule Pune University

Academic Year 2023-24

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 Affiliated to Savitribai Phule Pune University & Recognized by
Government ofMaharashtra

(ID NO. PU/PN/ASC/289/2007) (AISHE Code: C - 42151)

CERTIFICATE

This is to certify that the project report entitled “To Study the legal issues of Marino
food products” which is submitted by Ms. Anushka Gaikwad from third year of
Bachelor of Business Administration during academic year of 2023-24 has
satisfactorily completed the project work under our guidance and supervision.

We wish our best wishes from her future endeavor.

Dr. Shailendra Patil Dr. Mangesh Bhople Dr. B.B. Waphare

Project Guide HOD BBA & BBA (IB) Principle

Internal Examiner External Examiner

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 DECLARATION

I hereby declare that the project report on “To Study legal issues of Marino Food
products” submitted by Anushka Gaikwad to MAEER’s MIT ACSC Alandi(D) Pune,
from third year of Bachelor of Business Administration in year 2023. The report
written in original work, this project is based on the knowledge and material gained
from company. The content provided are true to the best of my knowledge and belief.

I further declare that; this project report is not been submitted to any other University
for any other degree or requirement course.

Date: 1/11/2023

Place: Alandi, Pune

Name of the Student: Ms. Anushka Gaikwad

Class: TY-BBA(SEM-V)

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 ACKNOWLEDGEMENT

With immense please I Ms. Anushka Gaikwad presenting “To Study legal issues of
Marino food products” Report as a part of the curriculum of “Bachelor of Business
Administration”. I wish to thank all the people who gave me unending support.

I express my profound thanks to our professor Dr. Shailendra Patil, our guide for this
project and all those who have indirectly guided and helped me in Presentation of this
report.

Ms. Anushka Gaikwad

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 INDEX

SR.NO NAME OF THE CHAPTERS PAGE

NO.

1. Abstract 7

2. Introduction to Marino food products 8-9

3. Objectives of the study 10

4. Literature review 11-13

5. Research methodology 14

6. Background 15

7. Vision, Value and Mission statements 16

17-21

8. Business Model Canvas of Marino

8.1 Customer Segments of Marino

8.2 Value Propositions of Marino

8.3 Customer Relationships of Marino

8.4 Channels of Marino

8.5 Key Resources of Marino

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 8.6 Key Activities of Marino

8.7 Cost Structure of Marino

9. 22
Revenue Streams of Marino: How does Marino make
money?
10. Definitions and Terms Used by Marino 23-33

11. Legal aspects to be taken care of by Marino 34-43

12. Consumer rights of Marino in India 44-47

13. Tax and GST on Marino 48-49

14. Criticism of Legal Laws of Marino food products 50

15. Conclusion 51

16. References/Bibliography 52

Annexure 53-56

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Abstract
Marino Food Products Pvt Ltd, a prominent company based in Hyderabad, India,
specializes in the production of biscuits, cookies, and confectionery. With our
headquarters in Hyderabad, we have established ourselves as a leading brand in the
field, dedicated to delivering high-quality food products that ensure maximum
satisfaction for our customers. Our name, “Marino,” embodies the essence of our
products, which are Melodious, Affordable, Rich in Nutrition, and Oven-fresh.

As we expand our reach to international markets, we have equipped our factory with
state-of-the-art manufacturing facilities, boasting advanced technology machines
across five locations. Our production facilities are HALAL/USFDA, ISO22000:2018,
and HACCP certified, guaranteeing the production of top-notch products, and
enabling us to develop new offerings for the food industry. At Marino Food Products
Pvt Ltd, we prioritize building lasting relationships with our customers, founded on
trust and reliability. We pride ourselves on being a dynamic and flexible company,
always meeting the specific requirements of our target markets. Our extensive range
of biscuits and cookies comes in various Flavors and pack sizes, offering superior
quality at reasonable prices. We are committed to ensuring timely deliveries, making
us the preferred choice for our valued customers.

Keywords: Marino, International markets, Hyderabad, Confectionaries.

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 INTRODUCTION

Marino” an upcoming Brand in the field of Confectioners and bakery segment,

with the motto of providing best quality food products to the clients to ensure
the best return of client’s investment.
“Marino” a name that itself defines the Quality of the product, “The word
MARINO stands for Melodious, Attractive, Rich in Nutrition and Oven fresh.”
Marino Food products pvt ltd, a company owned by the Chhawnika’s, one of
the market leaders in the state of Bihar & Jharkhand under the famous brand
“nasta”.
For period of over more than a decade, capturing the market of Bihar and
Jharkhand, Promoters with a new upgraded vision and mindset, shifted to
Southern region of Country,
Targeting the international market, company started initially from Hyderabad
origin, with well-equipped factory unit with new equipments and high
advanced technology machines which will help to produce quality products
and develop new products for the bakery industry.

Established in 2001, India Marino Food Products Pvt. Ltd. has gained immense
expertise in supplying & trading of Food products, biscuits, cakes etc. The supplier
company is located in Hyderabad, Telangana and is one of the leading sellers of listed

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products. Buy Food products, biscuits, cakes in bulk from us for the best quality
products and service.

Manufacturing various products like biscuits, rusks, cookies, cakes, confectioneries,

and breads. Total of 26 products are being manufactured by Marino till date.

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 OBJECTIVES OF THE STUDY

1) To Provide Understanding of legal aspects to be taken care of by Marino food

products Pvt. Ltd.
2) To provide a key business model canvas of Marino food products.
3) To study the criticisms of legal laws of Marino food products.
4) To provide the knowledge of consumer rights of Marino in India.
5) To provide the basic understanding of biscuit making process in Marino food
products.

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 LITERATURE REVIEW

1) According to a report by TechSci Research, biscuit manufacturers in India

are facing several challenges, including volatility in raw material prices and
low acceptance of mid and premium segment biscuits in rural areas of the
country . The report also mentions that the implementation of GST has been a
major hurdle for the biscuit industry in India .

2) The Institute of Company Secretaries of India (ICSI) has published a

document that outlines legal compliances specific to the food industry. The
document highlights the importance of complying with various laws and
regulations, including the Companies Act, 2013, and the Food Safety and
Standards Act, 2006 .

3) In an article published on pleaders Blog, Manya Dudeja discusses a dispute

between two biscuit companies over an alleged infringement of design. .

4) G. Garg, 6 (2014) analyzed the impact of GST on Indian tax scenario. He

tried to highlight the objectives of the proposed GST plan along with the
possible challenges and opportunity that GST brings. He concluded that GST
is the most logical steps towards the comprehensive indirect tax reform in our
country since independence. GST is leviable on all supply of goods and
provision of services as well combination thereof. All sectors of economy i.e
the industry, business including Govt. departments and service sector shall
have to bear impact of GST. All sections of economy viz., big, medium, small-
scale units, intermediaries, importers, exporters, traders, professionals and
consumers shall be directly affected by GST.

5) Thiyagarajan (2010) in the study points out that the company has not been
able to sustain the preferred stock level owing to liquidity dilemma, which in
turn has its impact on the utilization of machines by the company and as a

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 result on production. The association of liquidity and profitability has been
established.

6) The company was established in 1892, with an investment of Rs. 265. Initially,
biscuits were manufactured in a small house in central Hyderabad. Later, the
enterprise was acquired by the Gupta brothers mainly Nalin Chandra Gupta,
an attorney, and operated under V.K Brothers.”

7) Forbes Global rated Marino “One amongst the Top 200 Small Companies of
the World,” and The Economic Times pegged Britannia India’s 2nd Most
Trusted Brand .

8) Marino is a popular biscuit brand in India that has been around since
1929. The company has several manufacturing facilities across India, including in
Maharashtra, where it produces quality biscuits using large-scale automation.
Marino is known for its affordable prices, taste, and nutrition. It is also the largest
selling biscuit brand in the world as of 2020.

9) Popular foods are effective vehicles for nutrient incorporation and are thus
targeted by a growing and increasingly demanding market for the management of
health disorders (Granato et al. 2010). Among these foods, biscuits show
potential as improved food (Nogueira & Steel 2018) to meet nutritional needs or
prevent diet-related illnesses. Biscuits offer several possibilities for the
management of human nutrition-related disorders.

10) They are widely consumed as snacks or as complement to other foods. They
present varied forms and pleasant flavors, have long shelf lives, and provide
convenience (Agama-Acevedo et al. 2012; Manley 2011). Therefore, the
production and consumption of biscuits have considerably increased worldwide
(Canalis et al. 2017).

11) For products with the fast-moving consumer goods category, the biscuit
market is among the leading ones (Apeda agri exchange 2020). The biscuit
market reached $76.385 billion at the end of 2017 and expected to reach USD 121
billion by 2021 and USD 164 billion by 2024 at compound annual growth rate

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(CAGR) of 3.7 and 5.08%, respectively (Apeda agri exchange 2020). The highest
per capita consumption of biscuits in the world is approximately 13 kg per year
(Canalis et al. 2017).

12) The wide consumption of biscuit makes it an ideal product for fortification
(Kadam & Prabhasankar 2010). However, some biscuits are even used as part
of nutritional strategies to tackle several chronic and nutrition-related diseases,
such as nutrient deficiencies, diabetes, obesity, cardiovascular diseases, and
cancers (Canalis et al. 2017; Singh & Kumar 2017; van Stuijvenberg et
al. 2001).

13) Innovations in biscuit technologies and recipes have resulted in a wide range
of biscuit products, both the forms and nutritional properties (Denis 2011;
Filipčev et al. 2014; Swapna & Jayaraj Rao 2016).

14) Biscuits have many functional forms and can be enriched with mineral and
vitamin complexes (MVC) or nutrient-rich complementary ingredients, and
formulated for infants, children, the elderly and those with special needs such as
the obese and diabetics (Davidson 2019).

15) The fortification ability of biscuits and their high consumer acceptance have
led to them receiving more attention for formulating functional foods or
nutraceuticals. Several clinical trials have also been carried out on the efficacy of
improved biscuits against illnesses and prevention of chronic and nutrition-related
diseases (Kriengsinyos et al. 2015; Kekalih et al. 2019; Buffière et al. 2020).

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 RESEARCH METHODLOGY

RESEARCH DESIGN:
Quantitative and Qualitative Descriptive Research

RESEARCH UNIVERSE:

The study is confined to Marino Food Products to study legal aspects of the company.
Efforts are made to cover all legal aspects.

DATA SOURCES:

To achieve the above objectives both primary and secondary data was collected from
various sources. A visit was conducted at Hyderabad.
The secondary data was collected from various libraries, annual reports, various
journals, magazines and other websites.
The primary data was collected through visiting Marino Food Products personally
with self-made questionnaire and interviewing the authorities while observing the
factory thoroughly.
The workers were also interviewed and even customers to get maximum knowledge
of the factory.
The authorities were very co-operative and polite. The company was judged based on
the legal policies, interior, exterior, customer relationships, marketing strategies and
distribution channels, etc.

TECHNIQUES OF ANALYSING THE DATA:

Primary data as well as Secondary data was analyzed with Quantitative data analysis
and Qualitative data analysis.

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 BACKGROUND

Who are the Founders of Marino food products?

Marino Food Products Private Limited has two directors - Om Prakash Chhawnika and
Vaibhav Chhawnika. The Corporate Identification Number (CIN) of Marino Food Products
Private Limited is U15400WB2010PTC226102.

.
Vision & Value of Marino Food Products:

MISSION STATEMENT:

To bring joy to every occasion by creating delectable treats that tantalize your taste buds,
using the finest ingredients and expert craftsmanship.

VISION STATEMENT:

To become the go-to destination for sweet delights, where Marino is synonymous with
exceptional quality, innovative flavors, and irresistible aromas.

COMMITEMENT:

We are committed to crafting baked goods that surpass expectations, prioritizing freshness,
and handcrafted perfection in every creation.

Our mission is to research, create, produce and distribute high value-added foods which
enhance people’s health and well-being while meeting their nutritional needs.

Our vision is to grow sustainably, ensuring ethical conduct and professional and personal
integrity in the performance of our business activities, creating value for our shareholders,
minimizing the environmental impact of our operations, guaranteeing the personal and career
development of our employees, improving the quality of life in society and meeting the needs
of customers and consumers.

To provide the highest quality products possible through our highly skilled and dedicated
employees and a state-of-the-art manufacturing process. Pursue an aggressive product
development program in line with the changing consumer trends and preferences & thus
ensuring the future as a dominant player in the Biscuits and Snacks Industry.

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 Business Model Canvas of Marino food products:

1. Customer Segments of Marino food products:

SWEET BISCUITS: Target consumers include children, young and occasional eaters.

GEOGRAPHIC SEGMENTATION: Marino is consumed by people staying in urban, semi

urban, and rural areas. People staying in the semi-urban & rural area are more using Marino
than people from urban area because of its price and people living in those areas prefer more
quality in less cost.

2. Value Propositions of Marino food products:

The value propositions of Marino are as follows:

Value Proposition: Delicious biscuits from the pure ingredients at a moderate price.

Marketing Mix:

◦ Product: High quality and delicious product.

◦ Pricing: Retail price is concerned while buying.

◦ Promotion: Advertising, personal selling, and sales promotion.

◦ Distribution: Intensive distribution otherwise people buy another brand.

2. Customer Relationships of Marino food products:

o Tracking customer behaviour
o Automated feedback collection
o Data-driven decisions
o Personalized customer experiences
o Automated customer support
o Omnichannel service
o Strong social media presence
o Marketing automation.

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4. Channels of Marino food products:

The channels of Marino include:

The distribution channels include the supermarkets and departmental stores that contain the
basic snack food and grocery items, the specialty retailers that deal with particular or
different brands, and the online platform of selling.

The distribution channel is segmented into online retailers, convenience stores, independent
bakeries and supermarket/hypermarkets. The supermarket/hypermarket segment dominated
the market and held the largest share in the market.

For distribution, Marino follows the FMCG channel of distribution wherein it appoints
distributors at select locations. These distributors are then responsible for handling dealers
and retail showrooms

5. Key Resources of Marino:

The key resources of Marino are:

The major raw material required for a biscuit business includes wheat flour, essence, ghee,
salt, sugar, flavors, yeast, and edible colors.

The main ingredients for biscuit making are flours, sugars, and fats. To these ingredients,
various small ingredients may be added for leavening, flavor, and texture. The principal
ingredient of biscuits is wheat flour. Wheat flour contains proteins including gliadin and
glutenin.

Here are some of the major equipment’s used in Marino factory unit.

 Biscuit mixer.
 Moulder.
 Baking oven.
 Cooling tunnel.
 Oil sprayer.
 Rotary cutters.

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  Slab slicer.
 Laminators.

6. Key Activities of Marino

Major key activities of Marino are given as below:

Biscuit manufacturing consists of four major processes mixing, forming, baking, and packing.

Biscuits come in many shapes and forms but each one, quite simply, needs the right
ingredients mixed perfectly to produce the desired product. There are primarily four stages of
making the biscuit in a factory – mixing, forming, baking, and cooling.

Producing a high-quality biscuit of Marino requires the following steps:

1. Ingredient scaling/metering.
2. Mixing. The multi-stage mixing method is preferred for its ability to produce
consistent doughs which are not fully developed.
o Blending all dry ingredients to rub or cut the shortening into the flour until fat
is fully distributed and pea-sized lumps are visible. Mixing time could range
from 2 to 3 min, depending on mixing speed (RPM), type of beater and load of
the mixer.
o Adding liquid ingredients (milk, water or other forms) until a homogeneous
dough is obtained. Mixing time could range from 1 to 2 min, depending on
RPM, type of beater and mixer load.
o Target dough temperature ranges from 13–16°C (55–60°F). This prevents fat
from melting, slows down chemical leavening reactions, enhances flakiness
and reduces toughness in the baked good.
3. Resting or bench time of dough for 10–15 minutes.
4. Extruding, folding, and sheeting of dough to a predetermined thickness.
5. Rotary cutting of dough pieces.
6. Baking at 232°C (450°F) for 10–12 minutes.
7. Removal from oven and cooling for 20 minutes on racks.
8. Packaging or displaying on shelf for retail sale.

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The processing time, from scaling through loading the oven, should not exceed 20 minutes. A
smooth operation will guarantee the effectiveness of chemical leavening and will yield a
product with excellent characteristics.

Commercial production:

Pre-shaped refrigerated or frozen biscuit doughs are available commercially with a relatively
longer shelf-life of 2-3 months.

Refrigerated doughs are manufactured as described above with a significant variation: the
dough is allowed to develop before packing into fiber containers. As the dough is proofed,
carbon dioxide is generated which expands the dough and drives the oxygen out of the
container.3

Application and relevant considerations:

Biscuit doughs containing baking soda need to be quickly processed to prevent sodium
bicarbonate from reacting too soon with acids even at room temperature. The proportion of
CO2 release should be 30% during mixing and bench time, and 70% during baking.4

Liquid forms of ingredients contain water to make them fluid and pumpable. When switching
from dry to liquid forms, a mass balance is necessary to know the exact amount of solids
added and water to be cut in the formulation.

The selection of flour is important for the characteristics of the finished baked product. As
flour strength increases, product spread decreases and height increases. Sidewalls are
strengthened when using flours from hard wheats, whereas flours from soft wheat tend to
give the greatest break and recession around the center of the sidewalls of the biscuit.

The flour should only be hydrated and gluten partially developed in order to obtain the
desired texture in the finished product.

Cost Structure of Marino:

Marino’s primary sources of costs include:

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 Main cost:
 New feature/ development
 Sales & Marketing:
 promotion and branding costs
 discount offers and deals
 partners and community events
 Operational cost:
 Employee salaries
 legal and accounting expenses
 Commission to workers in factory
 infrastructure cost,
 web/app hosting cost
 Maintenance of equipment’s at factory
 day-to-day Marino office maintenance expenses
 Assets cost:
 Factory equipment’s

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 REVENUE STREAMS OF MARINO FOOD PRODUCTS:

The question ‘how does Marino make money’ would be answered once we
take a dive into its revenue streams. Marino earns through various ways which
are described as below:

Here is a summary of financial information of MARINO FOOD PRODUCTS PRIVATE

LIMITED for the financial year ending on 31 March, 2022.

 Revenue / turnover of MARINO FOOD PRODUCTS PRIVATE LIMITED is INR

100 cr - 500 cr
 Net worth of the company has increased by 111.19 %
 EBITDA of the company has decreased by -20.91 %
 Total assets of the company have increased by 36.85 %
 Liabilities of the company has increased by 4.89 %

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DEFINITIONS AND TERMS USED BY MARINO FOOD PRODUCTS
AND BISCUIT INDUSTRY OVERVIEW:

All of the defined and capitalized terms in these User Terms will have the meaning
assigned to them here below:

Marino: “Marino” a name that itself defines the Quality of the product, “The word
MARINO stands for Melodious, Attractive, Rich in Nutrition and Oven fresh.”

Cakes and cookies: The main difference between Cake and Cookie is that the Cake is a
bread-like baked dessert and Cookie is a baked treat. Cake is a form of sweet dessert that is
typically baked.

Rusk (toast biscuit): Marino brings for you delicious Rusk (or toast biscuit) which is
fresh and healthy to eat along with morning as well as evening tea. Our Rusk or toasts are
hygienically prepared using Suji, Elaichi & many more fresh ingredients which enhances
the taste & makes it crispier & more delectable to eat.

Biscuit market segmentation: the biscuit market segmentation is usually divided into
geographical, and demographic ones.

Marino biscuit market trends:

Inclination Towards Clean Label and Gluten-Free Products:

The demand for clean-label and gluten-free processed food products, such as biscuits, cookies,
crackers, and scones, has risen considerably in recent years globally and especially in Asia-
Pacific, owing to high disposable incomes and the growing trend of free-from products in
countries like the United States, the United Kingdom, China, India, and many more. One of
the major reasons why people prefer gluten-free products is the prevalence of celiac disease
in many regions all over the world. According to the Coeliac Organization of the United
Kingdom, 1 in 100 people has celiac disease. Similarly, according to the Beyond Celiac

23
Organization, around 1 in 133 Americans, or about 1% of the population, had the celiac
disease in 2021. Because of this, people gravitate toward gluten-free products. Considering
the trend, market players are also focused on producing high-fiber, high-calorie, and gluten-
free products. For instance, in July 2021, Arnott's company launched gluten-free versions of
some of its biscuit brands, like Tiny Teddy, Scotch Finger, and Choc Ripple. The products
are made with a gluten-free blend of corn, soy, rice, sorghum, and tapioca.

In addition, rising consumer demand for nutritious products and an increase in the number of
clean-label products result in market growth. Over the years, product launches with label
claims like "no artificial additives," "non-GMO," and "reduced sugar" have quietly benefited
customers. The growing interest in natural sweeteners like stevia and monk fruit, natural
colors like spirulina, elderberry, and beetroot, and thickeners like tragacanth and gellan gum
is fueling the clean-label movement.

Biscuit industry review:

Competition is very high in the market, with virtually no entry barriers due to the almost
100% penetration of the products. Many premiums, functional biscuits have hit the market,
giving the market leaders a run for their money. Major players are focusing on introducing
new product offerings in the market to cater to the interests of consumers' current tastes and
preferences. Some major key players operating in the market are Yildiz Holding Inc.,
Mondelez International Inc., ITC Limited, Kellogg Company, and Britannia Industries
Limited and Marino food products pvt. Ltd. Since sweet biscuits have a significant role in
the bakery and snacks market, top companies are engaged in delivering a variety of Flavors
and variants of biscuitstosatisfyconsumerstastedemands.

Biscuit Industry segmentation with respect to Marino:

Biscuits are flour-based baked food products that are typically hard, flat, and unleavened. The
biscuit market is segmented by type, distribution channel, and geography. By type, the
market is segmented into crackers and Savory biscuits and sweet biscuits. Crackers and
Savory biscuits are further sub-segmented into plain crackers and flavoured crackers. On the
other hand, sweet biscuits are further sub-segmented into plain biscuits, cookies, sandwich
biscuits, chocolate-coated biscuits, and other sweet biscuits. By distribution channel, the
market is segmented into supermarkets/hypermarkets, convenience stores, specialist retailers,

24
online retail stores, and other distribution channels. By geography, the market is segmented
into North America, Europe, Asia-Pacific, South America, the Middle East and Africa. For
each segment, the market sizing and forecasts have been done on the basis of value.

Crackers and Savory Biscuits: Plain Crackers

Flavoured Crackers
Type
Plain Biscuits
Sweet Biscuits: Cookies
Sandwich Biscuits
Chocolate-coated Biscuits
Other Sweet Biscuits

Supermarkets/Hypermarkets
Distribution Channel Convenience Stores
Specialist Retailers
Online Retail Stores
Other Distribution Channels

Geography Hyderabad (Headquarters of Marino)

Secunderabad
East India
Telangana
Major parts of south
Madhya Pradesh and Rajasthan

How is a Marino biscuit made in factory?

Cookies have always been famous since ancient times, and their crispy taste has attracted
countless consumers. To meet the growing demand of consumers, Biscuit Manufacturing
Plant has developed and produced different types of cookies, each of which has a loyal
customer and has dramatically enriched our spare time.

25
Nowadays, more and more people are keen on baking and making delicious cookies.
However, most of the cookies we eat every day are still produced by the Biscuit production
factory.

How is a biscuit made in factories?

Biscuit manufacturing units use wheat flour, sugar, fats, eggs, and dairy products as the
main ingredients, and then use a professional Biscuit Processing Line to produce different
types of cookies by feeding, triple pressing, molding, lifting, conveying, recycling, baking,
oiling, and cooling.
Although there are many types of cookies in the cookie market, there are two main types of
cookies: shortbread cookies and the other is tough cookies.

Shortbread cookies are mainly made of wheat flour, sugar, and grease, adding relaxing
agents and other auxiliary ingredients. They are made by the cooling process of blending,
rolling, roller printing, or punching and baking, such as cream cookies, scallion cookies,
sesame cookies, and crisp egg cookies. Tough cookies are mainly made of wheat flour,
sugar, and fat, with the addition of relaxing agents, improvers, and other auxiliary
ingredients, and made by hot flour process of blending, roller pressing, roller cutting or
punching and baking, such as milk biscuits, vanilla biscuits, egg-flavoured biscuits, etc.

Although the Biscuit Making Process of these two types of cookies is slightly different, in
general, the Biscuit Making Equipment used is the same. Both can be produced using
the Biscuit Making Machine, a type of Biscuit Equipment used by most Biscuit Making
Plants.

26
The Cookie Production Line consists of a mixer, conveyor, bending machine, moulding
machine, high-temperature oven, oiling machine, cooling line, and packaging machine, thus
forming a fully automated production method.
In the production of cookies, selected ingredients are first mixed with water in the Small
Biscuit Making Machine to form a smooth dough. The dough is then fed into the Small
Cookie Making Machine, where it is rolled into biscuits of uniform thickness and cut into
shapes using different Molds.
Many Molds are available, including number, letter, flower, round, and triangle shapes. The
cookies are fed into the high-temperature oven of the Industrial Biscuit Making Machine,
where they are sprayed with a light coating of oil using the Biscuit Making Machine for
Factory’s oiler.
The finished cookies are hot and need to be cooled down by the Automatic Biscuit Making
Machine and finally packaged by the Biscuit Production Line.

27
The above is the specific Biscuit Manufacturing Process in a Biscuit production factory.
Choosing the best Biscuit Manufacturing Equipment is the key to producing high-quality
cookies.

BISCUIT MAKING PROCESS:

In the general biscuit making process follows main steps shown below:

FERMENT/ DOUGH
MIX FORMING
FEED
STAND DOUGH

STACKING/ COOLING OIL SPRAY BAKING

PACKING

Mixing and fermentation or dough standing time, is usually a batch process. The forming,
baking, oil spraying and cooling are continuous operations, with a high degree of automation.
Packing is generally offline, unless the line is dedicated to a single product.

CRACKERS: (MARINO FOOD PRODUCTS)

Crackers are a wide range of products characterized by crispy, open texture and savory
flavors. Crackers include soda and saltine crackers, cream crackers, snack crackers, water
biscuits, puff biscuits, ‘Maltkist’ (sugar-topped crackers), ‘TUC’ type, ‘Ritz’ type, vegetable
and calcium crackers.

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SNACK CRACKERS OF MARINO:

Snack crackers are light and crispy with oil spray.

• Critical Ingredients - Flour should be weak with a protein content of 8–9% - Proteolytic
enzyme.

• Mixing: Temperature of about 33°C for enzyme doughs

• Standing time: the standing time is about 2.0–2.5 hours at 35°C.

• Forming: The dough is laminated with four laminations, approximately 4 mm thick.

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HARD SWEET BISCUITS:

Examples of hard sweet biscuits are Marie, Petit Beurre, Rich Tea, Arrowroot and Morning
Coffee. They are characterized by an even, attractive colour and texture and good volume

• Doughs have strong, developed gluten which gives an elastic dough, which is sheeted and
cut. It often shrinks in the first stage of baking

• Doughs have low sugar and fat

• Doughs have water contents typically of around 12%

• Biscuits are normally baked on a wire-mesh band (except for Marie which is traditionally
baked on a steel band)

• Humidity in the first part of the baking is important to achieve good volume and a smooth
surface sheen

• Biscuits are baked to low moisture contents, around 1.5–3.0%.

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SHORT DOUGHS (MOULDED BISCUITS):

This is another wide biscuit category with many designs. The dough are short with higher fat
and sugar contents than the crackers and hard sweet biscuits This is the simplest category
forte dough piece forming process (rotary moulding) and so these products are very widely
produced, often in very high volumes.
• Malted milk, Glucose, Lincoln, Digestive, Nice, Shortbread, custard cream from Britain,
Italian frollini, Dutch speculaas, caramelised biscuits, and Glucose and Tiger from India.
• Critical parameters - Doughs have a low water content, but more fat and sugar than the hard
sweet biscuits. High humidity in the first part of the baking process allows the biscuit
structure to form. Relatively slow baking at comparatively low temperatures. - Flour should
not exceed 8.0–9.0% protein. Higher protein will result in a tough biscuit, particularly if it is
overmixed. - The vitamin and mineral mix should be developed to suit the local requirement.
• Mixing The mixing process must not develop the gluten in the flour, as this will result in a
tough biscuit. Mixing is therefore done in two stages. In the first stage, all the ingredients are
mixed except the flour and soda. The mixing continues until a consistent, homogenous cream
is produced. It is important to keep the temperature of the dough low and chilled water is
required for the mixer jacket. For the second stage, the flour and soda are added and mixed
for 1 minute at slow speed and 1–2 minutes at high speed. The final dough temperature
should be 18–22°C.

31
Baking process of biscuits:

Our focus is on the baking of good-quality biscuits.

• There are three main changes which we will see as all biscuits are baked. They are the
development of the biscuit structure and texture, the reduction in the moisture content and the
development of the colour.
• Formation of the structure and texture of the biscuit will take place in the first half of the
oven, the reduction in the moisture mainly in the middle of the oven and the development of
the colour in the final third of the oven.

Biscuit structure:

Texture – open, flaky, short, depending on the product, etc.

• Density/volume – low density gives more volume and a lighter bite
• Bite/mouth feel – crispiness, softness, smoothness, crunchiness, etc.
• Flavour – many flavours and fillings are heat susceptible and the protection of the flavours
and texture of the fillings needs consideration for the baking process. For example, for a
variety of soft doughs and cookies, a preference will be given for radiant heat, a longer
baking time at a lower temperature.

Moisture content:

An important factor in baking doughs with high water content, such as crackers and water
biscuits.
• Low moisture content enhances the keeping qualities of the biscuit.
• Evenness of the moisture content from the centre to the outside of the biscuit requires
penetrative heat and adequate time for baking and cooling to avoid ‘checking’ (cracks in the
biscuits after packing).

32
Colour:

Consistency of colour with time and across the width of the oven band.
• Some products such as Marie require a very even bland colour; others such as cream
crackers and some rotary moulded designs require colour contrasts and highlights. These
features require different baking systems to enhance the appearance of the product.

LEGAL ASPECTS TO BE TAKEN CARE OF BY MARINO

While I do not have access to the specific legal aspects of Marino Food Products, it is
important to note that food products are subject to various regulations and standards. These
regulations may vary depending on the country and region. For example, in India, food
products are regulated by the Food Safety and Standards Authority of India (FSSAI) . The
FSSAI has established guidelines for food safety, labelling, packaging, and advertising . It is
important for companies like Marino Food Products to comply with these guidelines to

ensure that their products are safe for consumption and meet the required standards.

33
Some legal terms related to food law:

 Food safety compliance systems: Food safety compliance system is an enhanced

version of food licensing and registration system which was launched in 2012 for
issuance of pan India FSSAI licenses and registration.

 Food import clearance system: Ensures compliance of Imported food consignments.

 Eat right India: Initiative to improve public health in India and combat negative
nutritional trends.

 FOSTAC (Food safety training and certification) :each food business operator needs
to have at least one trained and certified person in their business premises to ensure
food safety.

About FSSAI:
Food Safety and Standards Authority of India (FSSAI) is a statutory body established under
the Ministry of Health & Family Welfare, Government of India. The FSSAI has been
established under the Food Safety and Standards Act, 2006, which is a consolidating statue
related to food safety and regulation in India. FSSAI is responsible for protecting and
promoting public health through the regulation and supervision of food safety.

The FSSAI is headed by a non-executive chairperson, appointed by the Central Government,

either holding or has held the position of not below the rank of Secretary to the Government
of India. Rajesh Bhushan is the current chairperson for FSSAI and Shri Ganji Kamala V Rao
is the current chief executive officer for FSSAI.

The FSSAI has its headquarters at New Delhi. The authority also has 6 regional offices
located in Delhi, Guwahati, Mumbai, Kolkata, Cochin, and Chennai. 14 referral laboratories

34
notified by FSSAI, 72 State/UT laboratories located throughout India and 112 laboratories
are NABL accredited private laboratories notified by FSSAI.

In 2021, with the aim of benefiting industries involved in manufacturing, handling, packaging
and selling of food items, FSSAI decided to grant perpetual licenses to restaurants and food
manufacturers on the condition that they file their returns every year. Food Safety and
Standards Authority of India License or Registration is required for any food business in
India that manufactures, stores, transports, or distributes food. Depending on the size and
nature of the company, FSSAI registration or license may be required.

FOOD LAWS THAT APPLY ON MARINO FOOD PRODUCTS:

CENTRAL EXCISE DUTY ON BISCUITS:

In the Union Budget 2000-01, the finance minister who had imposed a 100% increase in the
rate of Excise Duty on biscuit from 8% as a part of the rationalization of CENVAT and
introduction of single rate of Duty did not offer any concession on the Budget for 2001-02.
On the other hand, the 50% exemption to small packs was withdrawn. During these years and
in 2002, the Federation submitted strong representations to the Union Finance

Minister seeking relief in the Excise Duty on biscuits, giving biscuit special treatment that it
deserves on account of the exceptional nature and sensitivity to price increase.

The Federation submitted its Pre- Budget Memorandum for 2002 demanding at least 50%
Excise Relief.

It is a matter of great satisfaction that the Govt. has, after 3 years, acceded to our demand and
grated reduction in Excise Duty (from 16% to 18%) in the Union Budget for 2003-2004.

INTEGRATION OF VARIOUS FOOD LAWS:

35
The Food Processing Industry have been experiencing the adverse effect of multiplicity of
various Acts/ Rules and Regulations for food standards under the Prevention of Food
Adulteration Act Standards of Weights & Measures Act, Food Products Order, the Meat
Products Order, the Bureau of Indian Standards & MMPO, etc. affected the Food & Food
Processing Sectors. They need to be modernized & converged.

As a consequence of various representations of industry, the Govt. of India has decided to set
up a Group of Ministers (GOM) to propose legislation and other changes for preparing a
Modem Integrated Food Law and related regulations. The Ministry of State for Food
Processing Industries is the Nodal Ministry to coordinate the bill.

Our federation submitted its recommendations and suggested to place before the Group of
Ministers, covering the broad frame work required for the food legislation as well as specific
issues such as:
- The main objectives of the new Integrated Food Laws & its structure
- Methodology of development of Standards
- Provisions of Labelling
- Acceptance of a basic list of additives
- Matters relating to GMP, GHP & HACP
- Issues related to Codex
- Procedure for sampling& launching of Prosecuting
- Grading of violations according to the nature of discrepancy.

Recent Changes / Amendments:

Prevention of Food Adulteration Rules: The Ministry of Health & Family Welfare, Govt. of
India vide its Notification No. GSR 908 (E) Dt. 20.12.2001 has provided for printing of
statutory symbol on all products containing vegetarian ingredients. The notification came into
effect from 20 June 2002. As members may be aware the Govt. has earlier amended PFA
Rules vide notification No. 245(E) Dt.4.4.2001 provided for statutory printing of the symbols

36
of food packages containing non vegetarian ingredients. This notification has already come
into effect from 4 October 2001.

Our Federation along with apex organizations such as CII & CIFTI have represented to
Hon'ble Union Minister for Health and Family Welfare seeking extension of a minimum
period of 6 months for implementation of the notification, particularly on account of
hardships in printing vegetarian symbol in advertisements. A delegation from the industry
met the Secretary, Ministry of Health and Family Welfare and apprised him of the hardships
faced by industry. Further follow up is in hand.

Standards of Weight and Measures (PC) Rules 1977:

The Standing Committee on Food Standards has decided that the following issues be referred
to Technical Committees to look into all aspects and to make recommendations to the
Standing Committee:
(i) Revision of First Schedule as regards tolerance (maximum permissible error.)
(ii) Deletion of Rule 11 (a) and the Fourth Schedule for declaration of words "when packed"
with net quantity declaration on packages.
At our request the representatives of industry have been included in the Technical Committee
for each zone. Members of the Technical Committees will be visiting the factories of
manufacturers for ascertaining the position regarding industry's plea for not reducing the
maximum permissible error in weight.

BUREAU OF INDIAN STANDARDS:

The Meeting of the Bakery Confectionery and Nutritious Supplements Sectional Committee
of BIS was held on 1 March 2002. The Draft standards for biscuit were discussed. FBMI
submitted its suggestions on various issues including classification of biscuits into 5
categories - sweet /semi sweet, crackers, cookies and specialty biscuits. It has also been
suggested that separate standards should be evolved for wafers. FBMI has also represented
that proposal for Peroxide value should not be included in the standards for biscuits and there
should not be any requirement of checking biscuits for micro biological parameters.

37
Supporting data received from members on total plate count, coliform count, E coli and
staphylococcus aureus, etc., have already sent to the Bureau of Indian Standards showing that
bacteria cannot remain alive at the temperature at which biscuits are baked.

OFFER OF GRANT FOR FOOD PROCESSING INDUSTRIES

(Marino food products Pvt. Ltd.)

The FBMI along with other organizations of industry had requested the Ministry of Food
Processing Industries to revise its assistance for promotion of food of processing industry.
Accordingly, the Ministry has offered grants unto Rs. 25 lakhs or 25% of the Capital cost for
setting up / expansion / modernization of units in all sectors of food processing industries.
The Ministry is also presently revising its outline of assistance under the schemes of 10 th
Plan. The information has been circulated to members vide No. FB 1nd 7 52 Dt. 1.2.2002.

SALES TAX / VAT ON BISCUITS:

As members are aware, though the Empowered Committee of Finance Ministers fixed the
minimum floor rate of Sales Tax on biscuits at 8%, various State Governments are levying
Sales Tax on Biscuits in the range of 8% to 16%.

The Sales Tax regime is proposed to be replaced with Value Added Tax (VAT) from 1 April
2003. The Federation has already represented that biscuits being a nutritious snack food
product predominantly consumed by the consumers from the lower strata of society should be
included in the list of goods at the minimum level of VAT. Representations have already
been sent to Chief Ministers and other officials concerned in Punjab, Haryana, UP, Karnataka
MP and Kerala. Many States such as Himachal Pradesh, Delhi, Arunachal Pradesh, Kerala
have however, deferred introduction of VAT. The trading communities in Delhi, Tamil Nadu,
etc. have resorted to agitations against levy of VAT. As far as biscuit is concerned, it is
learned that VAT @ 12.5% is proposed to be levied by many states. FBMI has therefore,
urged States to fix the rate of VAT on biscuits at the minimum level of 4% meant for items of
mass consumption.

FOOD SAFETY AND QUALITY:

38
The Ministry of Health and Family Welfare and the Ministry of Food Processing Industries
have formed different Sectoral Groups in orders to facilitate formulation of a proper and
efficient Food Safety Programme towards implementation of GMP , GHP and HACCP in the
food industry, either under law or voluntary.

In the Group on Bakery products sector, FBMI has been made the Convenor of the Group
with AIBMA, Society of Indian Bakers and Britannia Industries Ltd as members. The
meeting of the Sectoral Groups was held on 20 June 2002 at Nirman Bhawan New Delhi. The
President, FBMI attended the meeting. Subsequently, FBMI has submitted its objections 1
suggestion to the Ministry of Health, Govt. of India, and the text of which is given in
Annexure- A.

FOOD PROCESSING INDUSTRY POLICY:

As the members may be aware, the Ministry of Food Processing Industry is presently
undertaking the formulation of a comprehensive Food Processing Industry Policy.
Our Federation has submitted its views / suggestions for appropriate incorporation in the
Policy, the text of which is given in Annexure B.
TRAINING PROGRAMME IN BISCUIT MANUFACTURE BY
MARINO:

With the objective of imparting Training to the personnel in the biscuit industry as also to
prospective entrepreneurs, FBMI in collaboration with its members and other organizations,
conducts training Programme.

Biscuit Manufacture for the last two decades. The XIII Training Programme was organized at
CFTRI Mysore on 28 to 30th August 2001. The XIV Training Programme has just concluded
at the Resort Country Club, Gurgaon, Haryana, from 25th to 28th March 2003. M/s Britannia
Industries Ltd and Parle Products Ltd cosponsored both the Training Programme.

Approval of Additives by Marino:

39
The list of various additives needed for making Biscuit is required to be approved by the
Standing Committee on Weights & Measures. The Committee has held various sittings in this
connection. FBMI has represented on the Committee for scrutinizing various additives for
which various food processing industries have sought approval.

Prevention of Food Adulteration Act / Rules:

Members reported various instances where the PFA authorities in the States are adopting
penal action, even in cases of very minor offences / errors under the PFA Rules. FBMI
suggested that such minor errors etc. should be compounded, avoiding prosecution,
harassment and resultant losses to biscuit units. This issue has also been referred to CIL and
CIFTI for further follow up.

Major Laws related to food safety:

The Food Safety and Standards Act, 2006, The Food Safety and Standards Rules, 2011, and
several Regulations, namely
• Food Safety and Standards (Licensing and Registration of Food Businesses) Regulations,
2011
• Food Safety and Standards (Packaging and Labelling) Regulations, 2011
• Food Safety and Standards (Food Products Standards and Food Additives) Regulations,
• Food Safety and Standards (Prohibition and Restrictions on Sales) Regulations, 2011
• Food Safety and Standards (Contaminants, Toxins and Residues) Regulations, 2011
• Food Safety and Standards (Laboratory and Sample Analysis) Regulations, 2011

40
Legal laws to be taken care by Marino food products:

Marino Food Products, as a biscuit company, must adhere to various legal aspects and
regulations to ensure compliance and protect the interests of the company and its customers.
Here are some important legal considerations:

 Business Registration and Licensing:

Register your business and obtain the necessary licenses and permits required for food
manufacturing and distribution in your jurisdiction.

 Food Safety and Quality Regulations:

Comply with food safety and quality standards, including those established by the Food
Safety and Standards Authority of India (FSSAI) or relevant regulatory bodies in your region.
This includes maintaining proper hygiene, quality control, and product labelling.

 Product Labelling:

Ensure accurate and compliant product labelling, including ingredient lists, nutritional
information, allergen warnings, and any other required information.

 Intellectual Property:

Protect your brand name, logos, and product names through trademark registration. Also, be
cautious not to infringe on the trademarks of other companies.

 Contract and Supplier Agreements:

Establish clear contracts with suppliers and distributors to protect your interests and specify
terms and conditions related to pricing, quality, and distribution.

 Labor and Employment Laws:

Comply with labour laws, including minimum wage, working hours, and workplace safety
regulations. Ensure that you have proper employment contracts and policies in place.

41
  Environmental Regulations:

Adhere to environmental regulations related to waste disposal, packaging, and energy

efficiency in your manufacturing processes.

 Health and Safety Regulations:

Implement health and safety measures for employees and consumers, including proper
handling of machinery and raw materials to prevent accidents and injuries.

 Taxation:

Comply with tax laws, including income tax, sales tax, and excise duties. Maintain proper
accounting records to ensure accurate tax reporting.

 Product Liability and Insurance:

Purchase product liability insurance to protect your business in case of product-related issues
or recalls. Ensure that your insurance coverage is sufficient for potential risks.

 Advertising and Marketing Regulations:

Adhere to advertising and marketing regulations, ensuring that your promotional materials
are accurate and not misleading. Avoid false claims about your products.

 Data Privacy and Security:

If you collect customer data, ensure that you comply with data privacy laws, safeguard
customer information, and have a clear privacy policy in place.

 Import and Export Regulations (if applicable):

If you engage in international trade, familiarize yourself with import and export regulations,
including tariffs and customs procedures.

 Compliance with Local and International Standards:

Stay updated on industry-specific standards and regulations that may apply to biscuit
manufacturing.

42
  Contractual Agreements:

Ensure that you have contracts in place with key partners, such as distributors and retailers, to
outline terms, responsibilities, and dispute resolution mechanisms.

 Dispute Resolution Mechanisms:

Establish mechanisms for resolving disputes, such as arbitration or mediation, to address

conflicts with suppliers, distributors, or employees.

It is crucial to consult with legal professionals and regulatory authorities in jurisdiction to

understand and ensure compliance with all relevant laws and regulations specific to your
biscuit manufacturing business (Marino food products). Additionally, staying informed about
any updates or changes in relevant laws and regulations is essential to maintain legal
compliance.

Consumer rights of Marino food products in India:

In India, consumers have certain rights and protections under various laws and regulations to
safeguard their interests when purchasing products like Marino Food Products' biscuits. The
key consumer rights in India include:

 Right to Information:

Consumers have the right to receive accurate and complete information about the products
they are purchasing. Marino Food Products must provide clear and honest information about

43
the ingredients, nutritional content, manufacturing and expiry dates, pricing, and any
associated risks.

 Right to Safety:

Consumers have the right to expect that the biscuits they purchase are safe to eat. Marino
Food Products must ensure that their products meet food safety standards and do not pose
health risks to consumers.

 Right to Choose:

Consumers have the right to choose from a variety of products, including different brands and
Flavors of biscuits. Marino Food Products must not engage in anti-competitive practices that
limit consumer choices.

 Right to be Heard:

Consumers have the right to voice their concerns or complaints about Marino Food Products'
products or services. The company should have a mechanism for receiving and addressing
consumer complaints and feedback.

 Right to Redressal:

If consumers have valid complaints or grievances, they have the right to seek a resolution.
Marino Food Products should provide avenues for consumers to seek redressal, such as
refunds, replacements, or compensation.

 Right to Consumer Education:=

Consumers have the right to be educated about the proper use of products and services.
Marino Food Products can contribute to consumer education by providing information about
the correct way to store and consume their biscuits.

 Right to Healthy Environment:

While not directly related to biscuit products, consumers have the right to a healthy and safe
environment. Marino Food Products should be environmentally responsible in their
production and waste disposal practices.

44
These rights are protected under various consumer protection laws in India, with the primary
legislation being the Consumer Protection Act, 2019. This law empowers consumers to seek
redressal and compensation for faulty or unsafe products and unfair trade practices.

Marino Food Products must ensure that its products meet the necessary quality and safety
standards, provide transparent and accurate product information, and have mechanisms in
place to address consumer complaints promptly and fairly. Non-compliance with consumer
rights can lead to legal consequences, including fines and damage to the company's
reputation.

Additionally, it's important for Marino Food Products to be aware of and adhere to any
specific regulations and guidelines set by the Food Safety and Standards Authority of
India (FSSAI) regarding the manufacturing and labelling of food products.

The other consumer rights related to Marino food products include:

In addition to the fundamental consumer rights mentioned earlier, there are several more
consumer rights and aspects to consider when it comes to Marino Food Products or any food
manufacturer in India. These rights are essential to ensure that consumers are protected and
receive quality products:

 Right to Non-Discrimination:

Consumers have the right to be treated fairly and without discrimination. Marino Food
Products should not discriminate against consumers based on factors like gender, age,
religion, or nationality.

 Right to Fair and Transparent Practices:

Consumers have the right to fair and transparent business practices. Marino Food Products
should not engage in deceptive, fraudulent, or unfair trade practices.

45
  Right to Privacy:

Consumers' personal information must be treated with confidentiality and respect. Marino
Food Products should have clear privacy policies and safeguards in place to protect consumer
data if they collect any.

 Right to Recourse:

If a consumer faces a problem or dispute with Marino Food Products, they have the right to
seek recourse, including the ability to file complaints with relevant consumer protection
agencies.

 Right to Product Recall:

In cases of defective or unsafe products, consumers have the right to expect prompt product
recalls or warnings from Marino Food Products. The company should cooperate with
regulatory authorities in such situations.

 Right to Quality Assurance:

Consumers have the right to expect that the products they purchase meet quality standards
and are free from defects. Marino Food Products should have quality control measures in
place to ensure product consistency.

 Right to Refund or Replacement:

When a consumer receives a product that is substandard or does not meet their expectations,
they have the right to request a refund or replacement. Marino Food Products should have a
clear refund or return policy in place.

 Right to No Unfair Contractual Terms:

Consumers have the right not to be subjected to unfair contractual terms or agreements.
Marino Food Products should ensure that their terms and conditions are fair, clear, and
reasonable.

 Right to Safety Warnings:

If the product has any safety-related risks or allergens, consumers have the right to be
informed about them through appropriate labeling and warnings.

46
  Right to Legal Action:

If all other means of redress fail, consumers have the right to take legal action against
Marino Food Products to seek compensation for damages or losses incurred due to
product defects or unfair trade practices.

Marino Food Products must be diligent in ensuring that they respect and uphold these
additional consumer rights. Failure to do so can lead to legal action, regulatory penalties, and
damage to the company's reputation. Being proactive in addressing consumer concerns and
providing clear information is essential to maintain a positive consumer-business relationship.

Tax and GST on Marino food products:

Impact of GST on Marino biscuit company:

The Goods and Services Tax (GST) has had a significant impact on businesses like Marino
Food Products in India. Here is a detailed note on how GST has affected the company:

 Simplification of Tax Structure:

47
GST has replaced the complex and fragmented tax structure that existed before its
introduction. Previously, there were multiple indirect taxes, such as Value Added Tax (VAT),
central excise, and service tax, each with its own set of rules and compliance requirements.
With GST, these taxes have been amalgamated into a single, uniform tax system, making it
easier for Marino Food Products to navigate tax compliance.

 Elimination of Cascading Taxation:

One of the significant benefits of GST is the elimination of cascading taxation. Under the
previous tax system, businesses paid taxes on taxes, as there was no mechanism to claim
input tax credit on the taxes paid on inputs. With GST, Marino Food Products can claim input
tax credit on the taxes paid for raw materials, packaging, and services used in the production
process. This reduces the overall tax liability and promotes cost efficiency.

 Standardized Tax Rates:

GST introduced standardized tax rates for different product categories. Marino Food Products,
being in the food industry, is subject to specific GST rates applicable to food products. This
simplifies pricing and ensures uniformity across the country.

 Input Tax Credit (ITC):

Marino Food Products can claim ITC on taxes paid for inputs like flour, sugar, milk, and
machinery used in biscuit production. This allows the company to offset the GST paid on
inputs against the GST collected on the sale of its products, reducing the overall tax burden
and enhancing profitability.

 Efficient Supply Chain Management:

With the removal of interstate check posts and the introduction of the e-way bill system, GST
has reduced transportation delays and simplified the movement of goods. Marino Food
Products can now enjoy a more efficient and cost-effective supply chain, ensuring timely
delivery of their products.

 Market Expansion:

48
Marino Food Products can explore new markets and expand their business more easily with
the implementation of GST. The unified tax system means there are no state-specific taxes to
navigate, making it simpler to do business across state borders.

 Digitized Compliance:

GST mandates digital record-keeping and compliance. Marino Food Products can use GST-
compliant accounting software to manage tax filings and payments more efficiently, reducing
the scope for manual errors and streamlining tax-related processes.

 Pricing Strategy:

Marino Food Products must carefully consider the GST rates applicable to their products
when determining pricing strategies. Understanding how GST impacts their pricing structure
is crucial for maintaining competitiveness in the market.

 Record-Keeping and Compliance:

With GST, businesses are required to maintain meticulous records and adhere to reporting
and filing requirements. Marino Food Products must ensure they have robust accounting and
record-keeping systems in place to meet compliance obligations and avoid penalties.

 Changing Regulations:

It's important for Marino Food Products to stay updated with any changes in GST regulations.
The GST Council periodically reviews and revises tax rates and rules, and Marino Food
Products must adapt to new rules or rates as they are introduced.

Criticism of Legal Laws of Marino food products:

Overregulation: Some critics argue that food regulations can be overly complex and
burdensome for businesses, especially small-scale producers. They believe that excessive
regulations can stifle innovation and competition.

49
Inadequate Regulation: On the other hand, some argue that food regulations are not
stringent enough, allowing for substandard or unsafe products to enter the market. Inadequate
regulation can risk public health and safety.

Inconsistency in Regulations: There can be inconsistencies in food regulations between

different regions or countries. This can make it difficult for global food companies to
navigate the various requirements, and consumers may not have consistent protection.

Lobbying and Industry Influence: Critics often highlight the influence of powerful food
industry lobbies in shaping food regulations. This can result in regulations that prioritize
industry interests over public health.

GMOs and Labeling: Genetically modified organisms (GMOs) in food products can be a
contentious issue. Critics may argue that GMO labeling requirements are insufficient, while
others may believe that such labels are unnecessary and unfairly stigmatize GMO products.

Food Safety Scandals: High-profile food safety scandals can lead to criticism of regulatory
bodies for not effectively monitoring and enforcing food safety regulations.

Accessibility and Affordability: Some people argue that regulations can inadvertently make
healthier food options more expensive and less accessible, thereby exacerbating issues of
food inequality.

Environmental Concerns: Critics may also raise concerns about the environmental impact
of certain food production methods and argue that regulations should address sustainability
and conservation more effectively.

Conclusion

Marino food products is one of India's leading and most well-known biscuit and food
companies. Marino has a long history and a significant presence in the Indian food industry.

50
Marino food products is a prominent and established company: Marino has a strong market
presence in India and several other countries, with a wide range of products, including
biscuits, cakes, dairy products, and bread, Variety of Products ,the company offers a wide
variety of biscuits and bakery products, catering to different tastes and preferences, from
classic biscuits to health-focused and premium offerings, Innovation Marino has a history of
introducing innovative products to meet changing consumer demands. They have introduced
healthier options, such as whole wheat and high-fiber biscuits, aligning with the growing
emphasis on health and wellness, Brand

Recognition, Marino is well-recognized and trusted by consumers in India. The brand has a
strong reputation for quality and taste, Market Expansion Marino has continued to expand its
presence in international markets and has explored diversification into new product
categories, contributing to its growth and market relevance.

51
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 https://www.tofler.in/marino-food-products-private-
limited/company/U15400WB2010PTC226102#:~:text=It%20is%20classified%20as%
20a,ending%20on%2031%20March%2C%202022.
 https://www.instagram.com/marinofoods/

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ANNEXURE:

 A glance at Legal framework and policies as defined by Marino food products:

53
54
 Industrial Visit to Marino food products in Hyderabad:(Main
headquarters)

 Some glimpses captured with the marketing manager and head of sales
department of Marino food products Pvt. Ltd.:

Marino food
products
plant/mfg.
Unit…

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 Outside the manufacturing plant of Marino:

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