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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Positive Net Foreign Exchange requirement mandates SEZ units to secure cumulative net export surplus under specified valuation and deduction rules.</h1> SEZ units must achieve Positive Net Foreign Exchange (A - B > 0) on a cumulative block basis. A comprises FOB export value and specified qualifying supplies and services treated as foreign exchange earnings; B aggregates CIF values of imported inputs and capital goods, foreign currency payments (commissions, royalties, dividends, interest), goods obtained from other units or bonded sources, and CIF value of duty free or leased goods while with the unit. Imported capital goods and lump sum foreign technical fees are amortised over the prescribed period; Gems and Jewellery units must meet minimum Value Addition as prescribed.

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