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(d) Para 102 governed DTA sales and sub-para (b) provided that 25% of the production in value terms may be sold in the DTA. DTA sale shall be subject to fulfillment of minimum value addition.
(e) Para 119 governed value addition and the formula prescribed for computing value addition was  VA = [(A-B)/A] x 100 where VA is value addition, A is the fob value of exports realised by the unit, B is the sum total of the CIF value of all imported inputs, the value of all payments made in foreign exchange by way of commission, royalty, fees or any other charges and the value of all indigenous inputs purchased by the unit. Inputs mean raw materials, intermediates, components, consumables, parts and packing materials.