4.1.2
- Document type
- Policy
- Reference no.
- O
- Dated
Value Addition
4.1.2
Value Addition
Value addition (VA) for the purpose of this Chapter (Except for Gems and Jewellery Sector) shall be:-
| VA |
A - B = ----------- x 100, where B |
A = FOB value of export realised / 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.