4.08
Value Addition
Value Addition for the purpose of this Chapter (except for Gems and Jewellery sector for which value addition is prescribed in paragraph 4.38 of FTP) shall be:-
VA = |
A - B
---------------
B
|
x 100, where |
A = FOB value of export realized / FOR value of supply received.
B = CIF value of inputs covered by Authorisation, plus value of any other input used on which benefit of DBK is claimed or intended to be claimed.