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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Subcontracting limits in SEZs require prior permission and impose time, material, and value restrictions on outsourced production.</h1> Rule 41 permits Units in Special Economic Zones to subcontract production or processes with prior annual permission, subject to return time limits (shorter for gems and jewellery), prohibition on removal of cut and polished stones, exchange of precious metal subject to wastage norms, ineligibility for export entitlements for DTA suppliers on exchange, caps on consolidated subcontracting value tied to prior year clearances with intra SEZ and gems and jewellery exceptions, and conditions for temporary removal of tools and cross border subcontracting including declared charges and repatriation of proceeds.

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