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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>Value addition computation: include notional value of free-of-cost imported materials in both CIF and FOB for drawback entitlement.</h1> The notional customs value of imported materials supplied free of cost by a foreign buyer must be added both to the CIF value of inputs and to the FOB value of export goods when computing value addition for brand rate duty drawback claims, to ensure equity and uniformity with advance licensing practice.

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