Eximkey - India Export Import Policy 2004 2013 Exim Policy
4.2.1

DFRC shall be issued on minimum value addition of 25% except for items in gems and jewellery sector for which value addition as given in paragraph 4A.2.1 of the Handbook of Procedures (Vol.1) and items for which higher value addition is prescribed under Advance Authorisation Scheme shall be applicable.

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