4A.6
Value Addition
Value Addition (VA) for gems and jewellery sector shall be as per paragraph 4A.2.1 of HBP v1. It would be calculated as under:
|
VA = |
A – B
-----------
B |
x 100, where |
A = FOB value of the export realised / FOR value of supply received.
B = Value of inputs ( including domestically procured ) such as gold / silver / platinum content in export product plus admissible wastage along with value of other items such as gemstone etc. Wherever gold has been obtained on loan basis, value shall also include interest paid in free foreign exchange to foreign supplier.