9.36
- Document type
- Procedure
- Dated
- Category
- HB Vol.1 (upto 31/03/2001)
Sub- Contracting
9.36 (a) 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 DTA.
(b) EOU / EPZ / EHTP / STP 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.
(c) EOU / EPZ / EHTP units may be permitted to remove moulds, jigs, tools,
fixtures, tackles, instruments, hangers and patterns and drawings to the
premises of sub contractors subject to the condition that these shall be
brought back to the bonded premises of EOU / EPZ / EHTP unit on
completion of the job work within a stipulated period.
(d) Export of finished goods directly from the job worker"s premises may be
permitted provided the job worker"s premises is registered with the
Central Excise Department. However, export of such products from the job
worker"s premises shall not be allowed through third parties as provided
under paragraph 9.11 of the Policy.
(e) In case of sub-contracting of production in DTA in terms of paragraph
9.17(a) of the Policy, a sample of the export product being
subcontracted shall be sent in advance to the jurisdictional Excise
Officer of the subcontractor in DTA. However, this will not be required
in case the sub-contracting is done to another unit in the same EPZ.
(f) In the case of EOU / EPZ unit undertaking job work for export on behalf
of DTA unit, in terms of para 9.17(d) of the Policy, the finished goods
shall be exported directly from the EOU / EPZ unit and export documents
shall be in the name of the DTA unit
(g) Sub-contracting by gem and jewellery units shall be governed by the
provisions of Chapter 8 of the Policy.