Ministry of Commerce stipulates that where goods are held by Free Trade and Warehousing Zones (FTWZ) unit in warehouse in SEZ on behalf of foreign supplier, value of these goods would not be part of NFE calculations; However, if goods are purchased by FTWZ unit and sold, value of goods kept in SEZ warehouse will form part of NFE calculation

Notification No. G-3/1/2016-SEZ dated January 31, 2017
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