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    <title>Computation of Value Addition where some Materials are Supplied Free of Cost Determination of Drawback under Rule 6 or Rule 7 of Drawback Rules</title>
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    <description>The notional customs value of imported materials supplied free of cost by a foreign buyer must be added both to the CIF value of inputs and to the FOB value of export goods when computing value addition for brand rate duty drawback claims, to ensure equity and uniformity with advance licensing practice.</description>
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      <description>The notional customs value of imported materials supplied free of cost by a foreign buyer must be added both to the CIF value of inputs and to the FOB value of export goods when computing value addition for brand rate duty drawback claims, to ensure equity and uniformity with advance licensing practice.</description>
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