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    <title>Imported free of cost material for job work in EOU</title>
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    <description>Imported free-of-cost inputs supplied to an EOU for job work must be included in the Transaction Value for export valuation; assessable value must reflect landed cost of all raw materials (imported and indigenous), processing charges and profit, and this transaction value must be shown on the export invoice and in Form ARE-1, although the exporter may collect only payment for indigenous material, processing charges and profit from the foreign customer.</description>
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