https://www.taxtmi.com/circulars?id=1439 Where contracts and letters of credit record sales on f.o.b. terms with freight on collect basis, exporters who, due to exigency, airlift consignments and pay higher air freight themselves without changing the contractual f.o.b. value shall not have that additional freight deducted from the contracted f.o.b. value when recalculating export drawback; this rule applies to all commodities and pending cases should be decided accordingly. en-us Fri, 08 Nov 2002 00:00:00 +0530 Sun, 20 Jan 2008 18:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1439 Where contracts and letters of credit record sales on f.o.b. terms with freight on collect basis, exporters who, due to exigency, airlift consignments and pay higher air freight themselves without changing the contractual f.o.b. value shall not have that additional freight deducted from the contracted f.o.b. value when recalculating export drawback; this rule applies to all commodities and pending cases should be decided accordingly. Circulars Customs Fri, 08 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1439