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DGFT Hand Book of Procedures Foreign Trade Procedure (upto 07/04/2005) PARA 7.20.4

7.20.4

FOB value of exports of a SEZ unit can be clubbed with FOB value of exports of its parent company in the DTA or vice versa for the purpose of according Star Export House Status.

(Above Para 7.20.4 has been substituted vide P.N.NO. 17/2004-09, DT. 15/10/2004)

[OLD-
FOB Value of export of a SEZ unit can be clubbed with FOB value of export of its parent company in the DTA, or vice versa, for the purpose of according Export House, Trading House, Star Trading House or Super Star Trading House status; ]

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