Eximkey - India Export Import Policy 2004 2013 Exim Policy

Value Addition

4.1.2

Value addition (VA) for the purpose of this Chapter (Except for Gems and Jewellery Sector) shall be:-
 

VA = A - B
----------- x 00, where
B


A = FOB value of export realised / FOR value of supply received.

B = CIF value of inputs covered by authorisation, plus any other imported materials used on which benefit of DBK is claimed.



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