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tariff items that are excluded from drawback tariff item . value in relation to exported garments and made-ups shall be the free on board (fob) value. benefit to exporters rebate of state taxes and levies -vat on fuel used in transportation, captive power, farm sector, mandi tax, duty of electricity, stamp
tariff items that are excluded from drawback tariff item . value in relation to exported garments and made-ups shall be the free on board (fob) value. benefit to exporters rebate of state taxes and levies -vat on fuel used in transportation, captive power, farm sector, mandi tax, duty of electricity, stamp...
http://aepcindia.com/system/files/pdf/RoSCTL.pdf