PARA 4.1.14
The value addition for the purposes of this chapter shall be:-
| V.A | A - B
|
= ------------ x 100, where
|
B
|
| V.A | is Value Addition
|
| A | is the FOB value of the export realised
/FOR value of supply received.
|
| B | is the CIF value of the imported inputs
covered by the licence, plus any other imported materials used on which
the benefit of duty drawback is being claimed. |