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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>Sub-contracting permissions for EOU units allow removal of moulds and tools for job work, subject to return and customs norms.</h1> Permission for 100% EOU/EPZ/EHTP units to remove moulds, jigs, tools and related items to subcontractor premises for job work is granted provided those items are returned to the unit on completion within a stipulated period. Notifications have been amended to reflect this. Subcontracting is also permitted where raw materials lose identity or substantial manufacture does not occur in the parent unit, subject to input/output norms set by the Assistant Commissioner of Customs; subcontracting limited to predominantly indigenous raw material use was not allowed to avoid conversion to trading activity.

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