required to achieve
Performance the prescribed average export
Level performance level:
Total FOB/FOR during the current
licencing year or during the preceding
Category ... shall be entitled for export house status on
achieving Rs.15 crore FOB/FOR during the
current licencing year or during the preceding
following example will clarify the position (figures
assumed):
Rs.
Rs.
FOB value of trading goods
6,50,000
Export incentives
80,000
}
Miscellaneous income ... Assessees working of deduction under section 80HHC :
Rs.
Rs.
FOB value of exports
6,50,000
Less: Direct costs
5,00,000
Proportionate indirect
apportionment by
considering the cost plus mark up of 5% on FOB value of goods
between third party enterprises, sourced through the appellant ... unrelated third parties for rendering buying services @ 4%
to 5% of the FOB value of exports. LFIL had in turn received service
indicated in the policy was C.I.F. + 10%
whereas the invoice FOB (Free on Board) and the Bill of
Lading was clean. The company ... basis whereas the consignment had in fact been sent on FOB
basis which absolved the Insurance Company of any liability
for the failure
diversion = 9605
Loss on a/c of unrealised Export incentives @ 10% of FOB
Value (3772*40.8) = 153898
Sub Total-(B) = 243859
C. LOSS ON ACCOUNT ... been sold for a price in excess of US$
408MT FOB at about the time of the breach of contract.
28.3 The onus of proving
Dimensions, Revised, 2004
for any of the overhead fixed structure like FOBs, ROBs etc. For this a
special drive should be launched by Railway Administration ... Steel Structure Register of IOW/SPN and
Bridge Inspection Register for ROB/FOBs of ADEN/SPN, it was seen that
though the inspections were being
ground that these sales were oil FOB contracts, under which
they continued to be the owners of the goods till the goods
had crossed ... into operation.
The sellers' case is that these were sales on FOB contracts.
Though the learned Solicitor-General appearing on behalf of
the Sales
pieces of coffee mugs between
February and November, 2001. The export price (FOB) was US
$3.40 per piece. The exported goods were eligible for Duty ... against the
assessee by alleging that the assessee had mis-declared the FOB
value at US $3.40 (Rs.150/-) per piece. It was the view
going negotiation never concluded into a binding
promise. It argued that in FOB sale, the essential terms of the contract must
be agreed to before ... SAIL in its petition for challenging the Arbitral Award in
respect of FOB regarding the market price to be decided in terms of the
loading
ground that these sales were on FOB contracts, under which
they continued to be the owners of the goods till the goods had crossed ... come into operation. The sellers' case is that these
were sales FOB contracts. Though the learned Solicitor-General appearing on
behalf of the Sales
