Computation of Value Addition where some Materials are Supplied Free of Cost – Determination of Drawback under Rule 6 or Rule 7 of Drawback Rules https://www.taxtmi.com/circulars?id=1689 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. en-us Tue, 19 Sep 2006 00:00:00 +0530 Thu, 26 Feb 2009 17:50:00 +0530 TaxTMI RSS Generator Computation of Value Addition where some Materials are Supplied Free of Cost – Determination of Drawback under Rule 6 or Rule 7 of Drawback Rules https://www.taxtmi.com/circulars?id=1689 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. Circulars Customs Tue, 19 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1689