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of <h1>SEZ Units Can Sub-Contract Processing Work Without Duty Payment Under Specific Regulatory Compliance Conditions</h1> Rule 42 of the Special Economic Zones Rules, 2006 outlines the procedure for sub-contracting by units in Special Economic Zones. It permits units to send goods to sub-contractors for processing without duty payment, subject to specific conditions. These include obtaining prior permission, maintaining detailed records, furnishing bank guarantees, returning goods within a specified timeframe, and following strict documentation and verification protocols for goods movement and export.
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