4.2.4
- Document type
- Policy
- Reference no.
- O
- Dated
Value Addition
4.2.4
Value Addition
A minimum 20% value addition shall be required for issuance of DFIA. However, for items in gems and jewellery sector value addition as prescribed under paragraph 4A.2.1 of HBP v1. shall apply. Similarly, for items where a higher value addition has been prescribed under Advance Authorisation Scheme, the same value addition for DFIA shall be applied.