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of <h1>SEZ Units Can Subcontract Production with Strict Permissions, Value Limits, and Detailed Accounting Protocols Under Specific Conditions</h1> The statutory provision outlines sub-contracting rules for Special Economic Zone (SEZ) units. Units may subcontract production processes to domestic or SEZ units with prior permission, subject to specific conditions. Key restrictions include time limits for returning processed goods, limitations on value of sub-contracted production, prohibitions on certain material transfers, and requirements for maintaining proper accounting. The rules provide detailed guidelines for different sectors, particularly emphasizing conditions for gems and jewelry units, with provisions for domestic and international sub-contracting arrangements.
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