4.08
- Document type
- Policy
- Dated
Value Addition
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 = |
--------------- 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.