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Section 5 in The Customs Tariff (Determination of Origin of Products under the Duty Free Tariff Preference Scheme for Least Developed Countries) Rules, 2015 [Entire Act]

export product does not exceed seventy per cent. of the FOB value or ex-works value of the product so produced or obtained (that ... following formulae shall be applied: - (a) Local value added content (X %) =| (FOB value)-(value of non-originating materials)(FOB value)| x 100% ≥ 30%; (b) Local
Union of India - Section Cites 0 - Cited by 0

Outotec Gmbh, Kolkata vs Assessee on 16 June, 2015

discussed hereunder: Agreement with TATA Steel, Kalingangar (No. TATA-KPO/CON/SP/FOB) Scope of Work Clause 1.1.17. - Contractor's responsibility for completeness ... scope of Contract is not confined merely to dispatch of equipment on FOB basis overseas but linked to free and trouble fee operation
Income Tax Appellate Tribunal - Kolkata Cites 31 - Cited by 0 - Full Document
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