9.17
- Document type
- Policy
- Dated
- Category
- Exim Policy (upto 31/03/2001)
Sub Contracting
(a) The EOU/EPZ/EHTP/STP units may, on the basis of annual permission
from the Assistant Commissioner of Customs, sub-contract part of
their production process in DTA, which may also involve change of
form or nature of the goods, through job work by units in the
DTA. These units may also sub-contract up to 50% of production
for job work in DTA with the permission of Assistant Commissioner
of Customs. Sub-contracting of both production and production
process may also be undertaken through other EOU/EPZ/EHTP/STP
units on the basis of records maintained in the unit.
(b) EOU/EPZ units may undertake job-work for export, on behalf of DTA
units, with the permission of Assistant Commissioner of Customs,
provided the goods are exported direct from the EOU/EPZ units.
For such exports, the DTA units will be entitled for refund of
duty paid on the inputs by way of Brand Rate of duty drawback.
(c) However, gem and jewellery units shall be governed by the
provisions of chapter 8 of the Policy.
(d) The scrap/wastes/remnants generated at the job worker"s premises
may be either cleared from the job worker"s premises on payment
of duty or returned to the supplying unit.