8.76
- Document type
- Procedure
- Dated
- Category
- HB Vol.1 (upto 31/03/2001)
EOU / EPZ Scheme
CIF value of mountings, findings etc. may also be taken into account for value
addition and their import / export shall be on net to net basis.
An exporter shall also be required to achieve an additional value addition of
5% over the value of cut and polished diamonds, precious and semi-precious
stones, pearls and synthetic stones used as studdings over and above the value
addition prescribed for the gold / silver / platinum content.
The minimum value addition for units exporting loose cut and polished diamonds
and precious and semi-precious stones shall be calculated on the basis of the
corresponding replenishment rates available to such exports from DTA as given
in Appendix 30-A of the Handbook (Vol- 1).