4.09
Minimum Value Addition
(i) Minimum value addition required to be achieved under Advance Authorisation is 15%.
(ii) Export Products where value addition could be less than 15% are given in Appendix 4D.
(iii) Deleted
(iv) Minimum value addition for Gems & Jewellery Sector is given in paragraph 4.61 of Handbook of Procedures.
(v) In case of Tea, minimum value addition shall be 50%.