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Calculation of fob value

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(Querist)
05 July 2013 sir,
Please advice how FOB value is caluculated.

Bill Of Entry details:
Tariff Head:73063090
Inv. Value : 4110.75 EUR
Exchange Rate: 68.40 INR
Freight: 38527.51 INR
Insurance : 1.125%

FOB Value: 326094.71
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RAMESH KUMAR VERMA

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RAMESH KUMAR VERMA (Expert)
06 July 2013 https://www.caclubindia.com/share_files/files_download.asp?files_id=46683

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