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DGFT Foreign Trade Policy Foreign Trade Policy (upto 07/04/2005) PARA 4.1.6

4.1.6

Advance Licences (including Advance Licence for deemed exports and intermediate supply) shall be issued with a positive value addition.

However, for exports for which payments are not received in freely convertible currency, the same shall be subject to value addition as specified in Appendix-32 of Handbook (Vol.1).

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