Eximkey India DGFT, Customs, Excise, Export Import policy, Foreign Trade Policy and export import data.

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.

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