https://www.taxtmi.com/circulars?id=1053 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. en-us Thu, 30 Apr 1998 00:00:00 +0530 Mon, 11 Aug 2025 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1053 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. Circulars Customs Thu, 30 Apr 1998 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1053