1. A
Project Report
On
“Wine manufacturing”
Submitted by:
Mr. Deshmane Vikas G.
M.B.A. 3rd Sem
Guided by
Lect. Noorin Panjwani
SUBMITTED TO
Institute Of Technology & Management Nanded.
UNDER TO
Swami Ramand Teerth Marathwada University,
Nanded
2011 - 2012

2. CERTIFICATE
This is to certify that
Mr.Deshmane Vikas G.
Has submitted a project report on
SMALL-SCALE INDUSTRIES OF
“Wine Manufacturing”
And has been successfully completed the project in MBA.III semester of
Institute of Technology & Management studies under Swami Ramanand Teerth
Maratwada, University and in this volume he has submitted a satisfactory report
about it, during the academic year 2011-2012.
Lect.Noorin Panjwani
(Project Guide)

3. ACKNOWLEDGEMENT
With great pleasure, I wish to express my deep sense of gratitude towards
Dr.S.B.Thorat Sir Director of “ITM college”, for his constant interest &
guidance.
I must take this opportunity to record my thanks to Lect. N.D.Shinde Sir
(HOD) & all other staff members who have directly or indirectoly helped me
during Project Report on “WINE MANUFACTURING”.
I take this opportunity to express my particular appreciation to my project
guide Lect. Noorin Panjwani who provided me valuable information and
guideline about the project from time , without which it would have been very
difficult to complete the task.
I wish to thanks my parents, friends for their constant support and guidance for
fulfilling this project Report.
Mr.Deshmane Vikas G.
MBA 3rd Sem

4. DECLARATION
I, hearby decalar that the project titled “Wine Manufacturing”
carried out by me under guidance & supervision Lect.Noorin Panjwani
Institute of Technology & Management Nanded studies under Swami Ramanand
Teerth Maratwada University, Nanded is an original & bonafied project
work & is not submitted earlier for the award of any degree or diploma
either inpart or in full this or any other university
Place: - Nanded Mr. Deshmane Vikas G.
Date: - 15/11/2011 MBA 3rd Sem

5. CONTENTS
1. INTRODUCTION
2. MARKET POTENTIAL AND COMPETITION
3. LEGAL FORMALITIES
4. PLANT LOCATION AND SIZE OF THE UNIT
4. PICTORIAL REPRESENTATION OF THE PLANT LAY OUT
5. RAW MATERIALS AND THEIR USES
5. PROCESS OF MANUFACTURING
6. MARKETING STRATEGY
7. SOURCES OF FINANCE
8. COST OF THE PROJECT
9. TOTAL FIXED CAPITAL
10. WORKING CAPITAL REQUIREMENT
11. SALARY AND WAGES
12. COST OF THE PRODUCTION
13. PROFITABILITY
14. BREAK EVEN POINT
15. CONCLUSION

6. PROJECT AT GLANCE
1. NAME OF THE INDUSTRY : Royal Wine Manufacturing
2. NAME OF THE ENTREPRENEUR : Manish R. Agrawal
3. QUALIFICATION : B.COM
4. LOCATION OF FACTORY : M.I.D.C. NANDED
5. MANPOWER : 23 EMPLOYEES
6. FIXED CAPITAL : RS 58,02,500
7. WORKING CAPITAL : RS 37,15,500
8. TOTAL INVESTMENT : RS 95,18,000
9. COST OF PRODUCTION : RS 1,51,73,500
10 NET PROFIT : RS 38,75,897
11. BREAK EVEN POINT : Rs.28.74%

7. INTRODUCTION
Wine is an alcoholic beverage made by fermentation of grapes or grape juice. It is the most
popular beverage, associated with happiness, celebrations and festivities. Global market for wine
is estimated at 25 billion liters.
Many varieties of wines are made throughout the world. French wines are most popular.
The general classification of wines refers to red wines (made from sugar cane without removing
the skins), white wines (made from grape juice) and sparkling wines. The alcohol content in
wine varies from 10 to 14 %.
Wine like beverages can also be made from other fruits and grains. These beverages are also
referred to as wines, with a prefix or suffix. Eg. Apple wine.
Compared to other countries, wine manufacture and consumption in India is
Insignificant. This is attributed to earlier period of prohibition in the country and higher Price
compared to spirits like whisky and brandy manufactured in the country, referred to as Indian
made liquors.
Wine manufacture on organized scale commenced in India with the setting up of
Champagne Indag`s plant in 1984 in the state of Maharashtra.
Few more units have come up after that. The wine manufacturing units are located in Nanded
district of Maharastra state as the climate there is found to be most suitable for grapes used for
wine making.
The Indian wine industry has been steadily growing over the last ten years. Wine is gradually
becoming a part of urban Indian life style. Rising incomes of Indian population, changing
demography and exposure to new culture is adding to the higher consumption. The market for
wine is expected to grow at over 20 % per annum. This scenario is promising to new
manufacturing units.

8. VISION OF THE PROJECT:-
“Wines the pre-eminent supplier to the global marketplace. One of Wine Vision's key strategie
is to make wine an integral part of Indian Culture”.
MISSION OF THE PROJECT:-
To provide jobs to skillful employees.
To develop the economy of the region.
To obtain maximum growth with minimum investment.
To use the modern technology to the wine mfg. industries.
SELECTION OF THE PROJECTS:-
The main reasons that encourage me to select this project are given as follows as
1. The main raw materials for the industry, i.e. sugarcane & other fruit easily available in
city.
2. The employees and labor are easily available.
MARKET POTENTIAL AND COMPETITION:-
Today, the wine Industries is growing in India very vastly and it requires new
businessman great opportunity in this field.

9. COMPETITOR:-
Deccan Bottling And Industries Pvt Ltd.
Pralhad Agencies Wine Shop.
COMPANY LOGO:-
ROYAL WINE
MANUFACTURING
MARKETING CHANNELS:-
The marketing channels plays important role in the distribution of the products to reach the
potential customers. The selection of the marketing channels is also important .so choose my
marketing channels as follows as
LEGAL FORMALITIES:-
For the starting a SSI unit, every unit has some legal formalities to complete for starting a new
business or to dissolve any industries. Here depicted some legal aspects which are necessary to
be completed by entrepreneurs.
1. No objection letters Director of industries.
2. Approval letter from Director of industries.
3. Power sanction assurance letter from Mahavitaran.
4. Certification of water supply.
5. Application for Telephone.
6. S.S.I Unit Registration.
7. Registration for sales Tax.
8. Registration of central Sales Tax.
9. Application for loan to State Bank of India.
10. Certificate from industrial pollution Office.

10. PRODUCTION MANAGEMENT:-
PLANT LOCATION AND SIZE OF THE UNIT:
The plant is located at following address:-
A-55, M.I.D.C.
NANDED
DIST –NANDED
STATE- MAHARASTRA
PIN CODE- 431606
From the purely economic point of view manufacturing unit should be located at the place which
can secure the maximum economics of production and distribution.
Industrial Production Requires
1] MACHINERY AND EQUIPMENT
2] SKILLED MANPOWER
3] MANAGEMENT.
4] ENERGY.
5] BANKING FACILITIES.
6] MARKETING FACILITIES.
7] COMMUNICATION FACILITIES.
8] TRANSPORT SERVICES.
Hence all the facilities are available at MIDC, Nanded. The site of unit requires approximately
1500 sq. Mt. Area for production proposes therefore production unit is at MIDC Nanded.

11. The Factors Influenced to choose the plant-layout are as follows:-
1. Availability of raw materials:-
All the traders of the sugar cane & other fruit are within 10 Km. from factory. The
transportation cost is also very less.
2. Availability of skilful labour force:-
The engineers and fitter, Welders are easily available as many Technical Institutes are
here.
3. Good transportation facilities:-
The place is well connected to the Nanded Aurangabad road.
The place only 08 K.M away from the Nanded railway station.
It is located just 10 kms. From Nanded airport, this has direct flights to Mumbai
and Delhi.
4. Availability of the power and water supply:
The power supplied by the Maharashtra State Electricity Board (MSEB), at the rate of
Rs.4.25 for the commercial use.
The water is available from the natural sources like ponds and rivers.

12. PICTORIAL REPRESENTATION OF THE PLANT LAY OUT:-
Entry gate Office Exit gate
Canteen
I
Inventories store
Open space
Toilets
Workshop Scrap room

13. RAW MATERIALS AND THEIR USES:-
As mentioned above, the wine sugar cane itself contains all the necessary ingredients for wine:
pulp, juice, sugars, acids, tannins, and minerals. However, some manufacturers add yeast to
increase strength and cane or beet sugar to increase alcoholic content. During fermentation,
winemakers also usually add sulfur dioxide to control the growth of wild yeasts. The main raw
material required in wine manufacturing is fruits. But other materials also play a vital role which
is as follows:-
1) Sugar Cane
2) Apples
3) Blackberries
4) Grapes
5) Honey
6) Milk
7) Rice
8) Wheat
9) Potatoes
10) Rye
11) Packing Material

14. The Manufacturing Process:-
The process of wine production has remained much the same throughout the ages, but new
sophisticated machinery and technology have helped streamline and increase the output of wine.
Whether such advances have enhanced the quality of wine is, however, a subject of debate.
These advances include a variety of mechanical harvesters, grape crushers, temperature-
controlled tanks, and centrifuges.
The procedures involved in creating wine are often times dictated by the Sugar Cane and the
amount and type of wine being produced. Recipes for certain types of wine require the
winemaker (the vintner) to monitor and regulate the amount of yeast, the fermentation process,
and other steps of the process. While the manufacturing process is highly automated in medium-
to large-sized wineries, small wineries still use hand operated presses and store wine in musty
wine cellars.
A universal factor in the production of fine wine is timing. This includes picking Sugar Cane at
the right time, removing the must at the right time, monitoring and regulating fermentation, and
storing the wine long enough.
The wine-making process can be divided into four distinct steps: harvesting and crushing Sugar
Cane; fermenting must; ageing the wine; and packaging.

15. Harvesting and Crushing Grapes:-
1. Vineyardists inspect sample clusters of wine grapes with a refractometer to determine if the
grapes are ready to be picked. The refractometer is a small, hand-held device (the size of a
miniature telescope) that allows the vineyardist to accurately check the amount of sugar in the
grapes.
2. If the grapes are ready for picking, a mechanical harvester (usually a suction picker) gathers
and funnels the grapes into a field hopper, or mobile storage container. Some mechanical
harvesters have grape crushers mounted on the machinery, allowing vineyard workers to gather
grapes and press them at the same time. The result is that vineyards can deliver newly crushed
grapes, called must, to wineries, eliminating the need for crushing at the winery. This also
prevents oxidization of the juice through tears or splits in the grapes' skins.
Mechanical harvesters, or, in some cases, robots, are now used in most medium to large
vineyards, thereby eliminating the need for hand-picking. First used in California vineyards in
1968, mechanical harvesters have significantly decreased the time it takes to gather grapes. The
harvesters have also allowed grapes to be gathered at night when they are cool, fresh, and ripe.
3. The field hoppers are transported to the winery where they are unloaded into a crusher-
stemmer machine. Some crusher-stemmer machines are hydraulic while others are driven by air
pressure.
The grapes are crushed and the stems are removed, leaving liquid must that flows,
Once at the winery, the grapes are crushed if necessary, and the must is fermented, settled,
clarified, and filtered. After filtering, the wine is aged in stainless steel tanks or wooden vats.
White and rose wines may age for a year to four years, or far less than a year. Red wines may
age for seven to ten years. Most large wineries age their wine in large temperature-controlled
stainless steel tanks that are above ground, while smaller wineries may still store their wine in
wooden barrels in damp wine cellars.
either into a stainless steel fermentation tank or a wooden vat (for fine wines).

16. Fermenting the must:-
4. For white wine, all the grape skins are separated from the "must" by filters or centrifuges
before the must undergoes fermentation. For red wine, the whole crushed grape, including the
skin, goes into the fermentation tank or vat. (The pigment in the grape skins give red wine its
color. The amount of time the skins are left in the tank or vat determines how dark or light the
color will be. For rose, the skins only stay in the tank or vat for a short time before they are
filtered out.)
5. During the fermentation process, wild yeast are fed into the tank or vat to turn the sugar in the
must into alcohol. To add strength, varying degrees of yeast may be added. In addition, cane or
beet sugar may be added to increase the alcoholic content. Adding sugar is call capitalization.
Usually capitalization is done because the grapes have not received enough sun prior to
harvesting. The winemaker will use a handheld hydrometer to measure the sugar content in the
tank or vat. The wine must ferments in the tank or vat for approximately seven to fourteen days,
depending on the type of wine being produced.
Ageing the wine:-
6. After crushing and fermentation, wine needs to be stored, filtered, and properly aged. In some
instances, the wine must also be blended with other alcohol. Many wineries still store wine in
damp, subterranean wine cellars to keep the wine cool, but larger wineries now store wine above
ground in epoxylined and stainless steel tanks. The tanks are temperature-controlled by water
that circulates inside the lining of the tank shell. Other similar tanks are used instead of the old
redwood and concrete vats when wine is temporarily stored during the settling process.
After fermentation, certain wines (mainly red wine) will be crushed again and pumped into
another fermentation tank where the wine will ferment again for approximately three to seven
days. This is done not only to extend the wine's shelf life but also to ensure clarity and color
stability.
The wine is then pumped into settling ("racking") tanks or vats. The wine will remain in the tank
for one to two months. Typically, racking is done at 50 to 60 degrees Fahrenheit (10 to 16
degrees Celsius) for red wine, and 32 degrees Fahrenheit (0 degrees Celsius) for white wine.

17. 7. After the initial settling (racking) process, certain wines are pumped into another settling tank
or vat where the wine remains for another two to three months. During settling the weighty
unwanted debris (remaining stem pieces, etc.) settle to the bottom of the tank and are eliminated
when the wine is pumped into another tank. The settling process creates smoother wine.
Additional settling may be necessary for certain wines.
8. After the settling process, the wine passes through a number of filters or centrifuges where the
wine is stored at low temperatures or where clarifying substances trickle through the wine.
9. After various filtering processes, the wine is aged in stainless steel tanks or wooden vats.
White and rose wines may age for a year to four years, or far less than a year. Red wines may
age for seven to ten years. Most large wineries age their wine in large temperature-controlled
stainless steel tanks that are above ground, while smaller wineries may still store their wine in
wooden barrels in damp wine cellars.
10. The wine is then filtered one last time to remove unwanted sediment.
The wine is now ready to be bottled, corked, sealed, crated, labeled, and shipped to distributors.
Packaging:-
11. Most medium- to large-sized wineries I now use automated bottling machines, and most
moderately priced and expensive wine bottles have corks made of a special oak. The corks are
covered with a peel-off aluminum foil or plastic seal. Cheaper wines have an aluminum screw-
off cap or plastic stopper. The corks and screw caps keep the air from spoiling the wine. Wine is
usually shipped in wooden crates, though cheaper wines may be packaged in cardboard.

18. List of the machine to be used in the manufacturing process and their cost of
purchase:-
RS. 2,25,000.00
Fermentation Machine
RS. 3,50,000.00
Automatic Cylinder Wine Cap

19. RS. 2,02,000.00
Bottling Machine
RS. 2,20,000.00
Harvesting Machine

20. MARKETING MANAGEMENT:-
MARKETING STRATEGY
Demand and competition to our product is very high and the forecast is done to improve and
occupation of the product.
DISCOUNT:-
Discounts are given to the regular customers and also gifts given on some festivals which will
increase the sales by getting new customers.
Gifts may be of various types such as calendar, dairy, etc, the rural people are many more attract
to this scheme.
PROMPT DELIVERY AND CORRESPONDENSE:-
For success of any unit daily prompt correspondences creates goodwill to industry and through
which we can give proper attention to our customer. Whole sales, retails, agencies for their
complaints etc.
SCHEMES:-
For successful launching different schemes are given on the Bulk purchase of product.
ADVERTISING:-
Advertising attracts the customers and helps a lot get them to purchase your product or service.
For the advertisement of the product by the following ways:-
A] Local Cable Network
B] Stickers
C] Local Newspapers
D] Banner
E] Official Telephone Directories.
By this approach of advertisement result in increase income from Sales which
exceeds the cost of advertising. In addition to promoting a specific product or service
advertisement helps to create the image of firm.

21. FINANCIAL MANAGEMENT:-
SOURCES OF FINANCE:-
Supply of finance is very important factor in the establishment of an enterprise. Finance is the
life line of the business. Finance deals with the arrangements of the sufficient capital for the
smooth run of the organization. Following are the certain sources of the scheme of the finance.
A) OWN CAPITAL:-
According to the rules set up by various financial institution 25% to 35% of the capital should be
the own investment of the entrepreneur. 30% of the project cost will be financed by the promoter
himself.
B) TERM LOAN FROM THE COMMERCIAL BANKS:-
State Bank of India, MIDC, Nanded’s lend Rs. 33,31,300.00/ at the rate 11%
C)TERM LOANS FROM THE NATINAL SMALL INDUSTRIES CORPORATION:-
NSIC provides loans at 8.5% to small scale industries for the development of the working capital
requirement.

22. COST OF THE PROJECT:-
SR.NO PARTICULARS AMOUNT
01 Land 12,00,000.00
02 Site development 40,000.00
03 Building 11,00,000.00
03 Plant and machinery 26,50,000.00
04 Furniture and Misc 2,00,000.00
05 Preliminary and preoperative exp. 85,000.00
06 Depreciation 5,27,500.00
06 Working capital (3months) 37,15,500.00
TOTAL 95,18,000.00
MEANS OF FINANCE:-
SR.NO RATE OF PARTICULARS AMOUNT
INTEREST
01 NIL Promoters Capital 28,55,400.00
02 11% Punjab National Bank 33,31.300.00
03 8.5% NSICL 33,31,300.00
TOTAL 95,18,000.00

23. TOTAL FIXED CAPITAL:-
SR.NO PARTICULARS AMOUNT
01 Land 12,00,000.00
02 Site development 40,000.00
03 Building 11,00,000.00
03 Plant and machinery 26,50,000.00
04 Furniture and Misc 2,00,000.00
05 Preliminary and preoperative exp. 85,000.00
06 Depreciation 5,27,500.00
TOTAL 58,02,500.00
SITE DEVELOPMENT:-
SR. No Particulars Cost of the Amount
items
O1 Filling of the land 11,000.00 11,000.00
02 Fencing 12,000.00 12,000.00
03 Gardening 7,000.00 7,000.00
04 Gates 10,000.00 10,000.00
Total 40,000.00 40,000.00

24. BUILDING:-
SR. No Particulars Cost of the Amount
items
01 Corporate office 1,50,000 1,00,000.00
02 Work shop 9,00,000 5,00,000.00
03 Toilets 1,75,000 75,000.00
04 Store room 6,00,000 4,25,000.00
Total 18,75,000 11,00,000,00
PLANT AND MACHINERY:-
SR. No Particulars Quantity Amount
01 Harvesting machine 02 5,50,000.00
02 Cylinder wine cap 04 14,00,000.00
03 Bottling machine 04 8,10,000.00
04 Fermentation machine 04 8,80,000.00
Total cost 26,50,000.00
PRELIMINARY AND PRE.OPERATIVE EXPENSES:-
SR. No Particulars Amount
01 Deposit for power ,water , telephone 23,000.00
02 Loan application process fee 8,000.00
03 Legal stamp duty and registration 20,000.00
04 Travelling 12,000.00
05 Consultancy 22,000.00
Total 85,000.00

25. FURNITURE AND MICELLANOUS ASSETS:-
SR. No Particulars Quantity Amount
O1 Furniture
Office chairs 8set 5,000.00
Almirah 4 20,000.00
Racks 10 18,000.00
Tables 2 15,000.00
Computer and accessories 3 70,000.00
Photocopy machine 1 43,600
Fans 8 6,400.00
Sofa 1 10,000.00
02 Work shed ------- 12,000.00
Total 2,00,000.00
DEPRECIATION (P.A):-
SR. No Type of Assets Cost of Assets Rate of Amount
Dep.
01 Plant and machinery 26,50,000.00 15% 3,97,500.00
02 Furniture 2,00,000,00 10% 20,000.00
03 Building 11,00,000.00 10% 1,10,000.00
Total 39,50,000.00 5,27,500.00

26. WORKING CAPITAL REQUIREMENT:-
SR. No Particulars 1 month 3 month
01 Raw materials 10,00,000.00 30,00,000.00
02 Salary and wages 1,70,500.00 5,11,500.00
03 Other manufacturing 30,000.00 90,000.00
expenses
04 Power and fuels 20,000.00 60,000.00
05 Selling and office 18,000.00 54,000.00
expenses
Total 11,63,000.00 37,15,500.00
1. SALARY AND WAGES:-
SR.No Name of the No Per Salary/Head Salaries/Month Salaries/Year
Post Post
01 Manager 01 30,000.00 30,000.00 3,60,000.00
02 Supervisor 01 15,000.00 18,000.00 1,80,000.00
03 Skilled 05 10,000.00 50,000.00 6,00,000.00
04 Unskilled 10 3,000.00 1,20,000.00 3,60,000.00
05 Watchman 04 2,000.00 8,000.00 96,000.00
06 Sales 02 18,750.00 37,500.00 4,50,000.00
Manager
Total 20,46,000.00

27. 2. POWER AND FUELS:-
SR.No Particulars P.M. P.A.
01 Fuels 8,000.00 96,000.00
02 Power 12,000.00 1,44,000.00
Total 20,000.00 2,40,000.00
3. OTHER MANUFACTURING EXPENSES :-
SR.No Particulars P.M. P.A.
01 Paints 5,000.00 60,000.00
02 Packaging materials 25,000.00 3,00,000.00
Total 30,000.00 3,60,000.00
4. OFFICE,SELLING, DISTRIBUTION EXPENSES:-
SR.No Particulars P.M. P.A.
01 Postage and stationeries 2,000.00 24,000.00
02 Telephone bills/internets 4,000.00 48,000.00
03 Transportation 12,000.00 1,44,000.00
Total 18,000.00 2,16,000.00

28. VARIABLE COST:-
SR.No Particulars P.M. P.A.
01 Raw materials (100%) 10,00,000.00 1,20,00,000.00
02 Wages (80%) 1,36,000.00 16,36,800.00
03 Power and fuels (90%) 18,000.00 2,16,000.00
04 0ther manufacturing expense 30,000.00 3,60,000.00
(100%)
05 Interest w/c loans (80%) 27,373.00 2,93,154.00
06 Interest term loans (20%) 4,719.00 56,632.00
07 Selling and administrative 18,000.00 2,16,000.00
expenses (100%)
Total 12,31,549.00 1,47,78,586.00
FIXED COST:-
SR.No Particulars P.M. P.A.
01 Wages (20%) 34,100.00 4,09,200.00
02 Power and fuels (10%) 2,000.00 24,000.00
03 Interest on w/c (20%) 6,107.00 73,289.00
04 Interest on term loans (80%) 21,152.00 2,26,528.00
05 Office, selling, distribution 18,877.00 2,16,000.00
expenses (90%)
06 Depreciation (100%) 43,958.00 5,27,500.00
Total 1,23,044.00 14,76,517.00

29. COST OF THE PRODUCTION:-
SR. No Particulars 1 month 1 year
01 Raw materials 10,00.000.00 1,20,00,000.00
02 Salary and wages 1,70,500.00 20,46,000.00
03 Other manufacturing 30,000.00 3,60,000.00
expenses
04 Power and fuel 20,000.00 2,40,000.00
05 Depreciation
i)plant & machines@15% 33,125.00 3,97,500.00
ii)furniture@10% 1,666.00 20,000
iii)building@10% 9,166.00 1,10,000.00
Total 12,64,459.00 1,51,73,500.00
ESTIMATED SALE:-
SR. No Items No items Price /item Monthly Annually sales
sold sales
/month
01 Air 04 2,50,000.00 10,00,000.00 1,20,00,000.00
receiver
02 MS 09 50,000.00 4,50,000.00 54,00,000.00
Hoppers
13 14,50,000.00 1,74,00,000.00

30. PROFITABILITY:-
SR.No Particulars P.M P.A.
01 Sales 16,59,583.00 1,99,15,000.00
02 Less Cost of production 12,64,458.00 1,51,73,500.00
03 Gross 3,95125.00 47,41,500.00
profit
04 Less Office, selling, 18,000.00 2,16,000.00
distribution
05 Less Interest on loan
@11% (PNB) 30,536.00 3,66,443.00
@8.5%(SIDC) 23,596.00 2,83,160.00
06 Net profit 3,22,991.00 38,75,897.00

31. BREAK EVEN POINT:-
Formula Used;
FIXED COST
B.E.P= _______________
CONTRIBUTION
CONTRIBUTION= SALES-VARIABLE COST
CONTRIBUTION= Rs 1,99,15,000.00 – Rs 1,47,78,586.00
= 51,36,414.00
14,76,517.00
B.E.P= _____________ X 100 = 28.74%
51,36,414.00

32. CONCLUSION:-
I have chosen this product to introduce in Maharashtra state as this industry is in growth.
This wine industry is emerging as a food drink & government is also focusing for growth of
it they are providing incentives for the wine industry, so this mine industry will have a ample
scope in future.