Sub-contracting permissions for EOU/EPZ units require prior statutory recording and return of finished goods and wastage. Permission to subcontract by EOU/EPZ/EHTP units is to be granted by the Assistant Commissioner; raw materials must first be received and recorded in the unit's statutory records before being sent to job-workers, and finished products plus any wastage must be brought back to the unit for accounting. Textile, garment, agro-processing and granite EOU/EPZ units may perform job-work for DTA units only if the finished goods are exported directly from the EOU/EPZ unit and not returned to the DTA.
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.
Sub-contracting permissions for EOU/EPZ units require prior statutory recording and return of finished goods and wastage.
Permission to subcontract by EOU/EPZ/EHTP units is to be granted by the Assistant Commissioner; raw materials must first be received and recorded in the unit's statutory records before being sent to job-workers, and finished products plus any wastage must be brought back to the unit for accounting. Textile, garment, agro-processing and granite EOU/EPZ units may perform job-work for DTA units only if the finished goods are exported directly from the EOU/EPZ unit and not returned to the DTA.
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