Hi Sujit,
Because of the acidity of your product, to talk about F0s is almost irrelevant, FOs are only used for products with pH >4.6 because at thse pHs C. botulinum is a problem. At the pH of your product C.bot is not an issue, so your thermal process need not be anywhere near as severe. Certainly not severe enough to generate any F0s to calculate. You dont really start to accumulate any real significant F0s until the PRODUCT reaches temps greater than 111.1 degrees. I stress the product, because it is the product temp that is important, not the temp of the apparatus/kettle,/retort/steam you are using to heat the product.
Also there is a general (always exceptions to the rule) relationship between the pH and the lethal temperatures, as the lower the pH the bug can survive the easier it can be killed by heat. You can hot fill and invert most acidifed products and get a shelf stable product. Think about jam and fruit preserves - For centuries people have been making fruit/acidified preserves in exactly this manner, simply hot fill and seal. Tomato based pasta sauces are another example of this. Quite often the only reason whole/portioned fruit is cooked once sealed inside cans/jars is for textural purposes, or to blanch them to de-activate enzymes etc, not safety reasons, or because the fill temps are not high enough. in the fruit puree examples given in the above attachements, the initial temps at the start of the thermal process were in the 38-42 degree range. Nowhere near hot enough.
To further assist you, what is the temperature of the product when you close the bag/pouch? Then, is the product cooled in some way, if so how? I am also assuming your sterilising step is running the product through a heat exchanger? Is the 110 degree figure you quote the temp of the product or the steam going into the heat exchanger?
Look forward to your reply.
Paul.