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DGFT Foreign Trade Policy Foreign Trade Policy (upto 26/08/2009) 4.1.2

Value Addition

4.1.2

Value addition (VA) for the purpose of this Chapter (Except for Gems and Jewellery Sector) shall be:-

A - B
= ЧЧЧЧЧ
B

x 100, where

A = FOB value of export realised / FOR value of supply received.

B = CIF value of inputs covered by authorisation, plus any other imported materials used on which benefit of DBK is claimed.

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