High Value Added Manufactured Goods inclusion expands export benefit eligibility subject to complete value addition requirement. Specified products are included in the list of High Value Added Manufactured Goods in Table 9 of Appendix 37D and are eligible for export benefits for exports made from 1 April 2008. Exports performed to meet Advance Authorisation or Duty Free Import Authorisation obligations qualify for these benefits only if the value addition meets the required full value addition threshold and this is verified to the satisfaction of the concerned regional authority.
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Provisions expressly mentioned in the judgment/order text.
High Value Added Manufactured Goods inclusion expands export benefit eligibility subject to complete value addition requirement.
Specified products are included in the list of High Value Added Manufactured Goods in Table 9 of Appendix 37D and are eligible for export benefits for exports made from 1 April 2008. Exports performed to meet Advance Authorisation or Duty Free Import Authorisation obligations qualify for these benefits only if the value addition meets the required full value addition threshold and this is verified to the satisfaction of the concerned regional authority.
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