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        Computation of Value Addition where some Materials are Supplied Free of Cost – Determination of Drawback under Rule 6 or Rule 7 of Drawback Rules

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        Value addition computation: notional value of free of cost imported materials added to both CIF inputs and FOB exports for drawback. The notional customs value of imported materials supplied free of cost must be added both to the CIF value of inputs and to the FOB value of export goods when calculating value addition for brand rate duty drawback, ensuring equitable treatment and consistency with advance licensing practice.
                      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.

                            Value addition computation: notional value of free of cost imported materials added to both CIF inputs and FOB exports for drawback.

                            The notional customs value of imported materials supplied free of cost must be added both to the CIF value of inputs and to the FOB value of export goods when calculating value addition for brand rate duty drawback, ensuring equitable treatment and consistency with advance licensing practice.


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