https://www.taxtmi.com/circulars?id=8310 Amendments add Appendix 11B value addition as a comparator for enhancement of CIF/FOB values in advance authorisations issued prior to 27.8.2009: for exports on or after that date enhancement is subject to the lower of 15% and the Appendix 11B VA; for earlier exports it is subject to the lowest of 15%, Appendix 11B VA, or the VA declared in the original application. Revalidation must maintain VA at the higher of 15% (and FTP para 4.1.6) or authorisation stipulation, with Appendix 11B VA prevailing where applicable. en-us Tue, 02 Nov 2010 00:00:00 +0530 Tue, 02 Nov 2010 18:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8310 Amendments add Appendix 11B value addition as a comparator for enhancement of CIF/FOB values in advance authorisations issued prior to 27.8.2009: for exports on or after that date enhancement is subject to the lower of 15% and the Appendix 11B VA; for earlier exports it is subject to the lowest of 15%, Appendix 11B VA, or the VA declared in the original application. Revalidation must maintain VA at the higher of 15% (and FTP para 4.1.6) or authorisation stipulation, with Appendix 11B VA prevailing where applicable. Circulars DGFT Tue, 02 Nov 2010 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8310