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    <title>Value Addition Norms for availing duty exemption in Gem and Jewellery.</title>
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    <description>Value Addition is computed as VA = (A-B)/B x 100 where A is the FOB/FOR export value and B comprises duty free gold/silver/platinum content in the export product plus admissible wastage and other input values; for loaned gold B also includes interest paid in free foreign exchange. Under replenishment, the actual purchase price of precious metals by nominated agencies plus permitted service charges are included in B for value addition calculations.</description>
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