PARA 4.1.14

NO CHANGE




PARA 4.1.14

The value addition for the purposes of this chapter shall 
be:-




  
  

    V.A
    A - B 


  

    = ------------ x 100, where 


  

    B


  

    V.A 
    is Value Addition


  

    A
    is the FOB value of the export realised /FOR value of supply received. 
      


  

    B
    is the CIF value of the imported inputs covered by the licence, plus 
      any other imported materials used on which the benefit of duty drawback is 
      being claimed. 



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