FOB value determination: include domestic transport to the land customs station, exclude international transport beyond it for drawback and DEPB. FOB value for exports through land customs stations must include the cost of domestic transportation from the point of loading anywhere in India up to the Land Customs Station from which export is effected, while excluding the cost of international transportation beyond the Indian Land Customs Station; this rule applies for calculation of drawback and DEPB entitlements.
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.
FOB value determination: include domestic transport to the land customs station, exclude international transport beyond it for drawback and DEPB.
FOB value for exports through land customs stations must include the cost of domestic transportation from the point of loading anywhere in India up to the Land Customs Station from which export is effected, while excluding the cost of international transportation beyond the Indian Land Customs Station; this rule applies for calculation of drawback and DEPB entitlements.
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TaxTMI 
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